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Registered number: 08237728










JAMES GANNON LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2023

 
JAMES GANNON LIMITED
 

CONTENTS



Page
Balance Sheet
 
1 - 2
Statement of Changes in Equity
 
3
Notes to the Financial Statements
 
4 - 15


 
JAMES GANNON LIMITED
REGISTERED NUMBER: 08237728

BALANCE SHEET
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
12,171,825
11,531,605

Investments
 5 
2,956,063
2,956,063

  
15,127,888
14,487,668

Current assets
  

Debtors: amounts falling due within one year
 6 
1,896,474
628,346

Cash at bank and in hand
 7 
89,461
1,086,138

  
1,985,935
1,714,484

Creditors: amounts falling due within one year
 8 
(8,834,636)
(8,358,438)

Net current liabilities
  
 
 
(6,848,701)
 
 
(6,643,954)

Total assets less current liabilities
  
8,279,187
7,843,714

Creditors: amounts falling due after more than one year
 9 
(2,722,676)
(2,942,427)

Provisions for liabilities
  

Deferred tax
 12 
(291,744)
(281,935)

  
 
 
(291,744)
 
 
(281,935)

Net assets
  
5,264,767
4,619,352


Capital and reserves
  

Called up share capital 
  
1
1

Revaluation reserve
 13 
1,000,000
1,000,000

Profit and loss account
 13 
4,264,766
3,619,351

  
5,264,767
4,619,352


Page 1

 
JAMES GANNON LIMITED
REGISTERED NUMBER: 08237728
    
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2023

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr J Gannon
Director

Date: 5 June 2024

The notes on pages 4 to 15 form part of these financial statements.

Page 2

 
JAMES GANNON LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2023


Called up share capital
Revaluation reserve
Profit and loss account
Total equity

£
£
£
£


At 1 November 2021
1
1,000,000
3,227,461
4,227,462


Comprehensive income for the year

Profit for the year
-
-
466,890
466,890


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
466,890
466,890


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(75,000)
(75,000)


Total transactions with owners
-
-
(75,000)
(75,000)



At 1 November 2022
1
1,000,000
3,619,351
4,619,352


Comprehensive income for the year

Profit for the year
-
-
720,415
720,415


Other comprehensive income for the year
-
-
-
-


Total comprehensive income for the year
-
-
720,415
720,415


Contributions by and distributions to owners

Dividends: Equity capital
-
-
(75,000)
(75,000)


Total transactions with owners
-
-
(75,000)
(75,000)


At 31 October 2023
1
1,000,000
4,264,766
5,264,767


The notes on pages 4 to 15 form part of these financial statements.

Page 3

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1.


General information

James Gannon Limited is a private company, limited by shares, and incorporated in England and Wales. The registered office is 6th Floor, 2 London Wall Place, London, EC2Y 5AU. The principal activity is the recycling of waste materials.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the company's accounting policies.

The company has net current liabilities of £6,848,701 (2022 - £6,643,954) at the balance sheet date. The financial statements have been prepared on a going concern basis as the shareholder have confirmed their willingness and ability to support the company for at least 12 months from the date of approval of the financial statements.
The financial statements are presented in pounds sterling, the functional currency, and rounded to the nearest £1. 

The following principal accounting policies have been applied:

 
2.2

Revenue recognition

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the company has transferred the significant risks and rewards of ownership to the buyer;
the company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.3
Tangible fixed assets (continued)

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the following methods.


Freehold property
-
2%
straight line
Plant and machinery
-
25%
reducing balance
Fixtures and fittings
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.4

Revaluation of tangible fixed assets

Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the balance sheet date.
Fair values are determined from market based evidence normally undertaken by professionally qualified valuers.

Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 5

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

The company has elected to apply the recognition and measurement provisions of IFRS 9 Financial Instruments (as adopted by the UK Endorsement Board) with the disclosure requirements of Sections 11 and 12 and the other presentation requirements of FRS 102.

Financial instruments are recognised in the company's Balance Sheet when the company 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

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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.

Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.

Other financial assets

Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.

Impairment of financial assets

Financial assets are assessed for indicators of impairment at each reporting date. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the
Page 6

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.9
Financial instruments (continued)

impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

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

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Other financial instruments

Derivatives, including forward exchange contracts, futures contracts and interest rate swaps, are not classified as basic financial instruments. These are initially recognised at fair value on the date the derivative contract is entered into, with costs being charged to the profit or loss. They are subsequently measured at fair value with changes in the profit or loss.

Debt instruments that do not meet the conditions as set out in FRS 102 paragraph 11.9 are subsequently measured at fair value through the profit or loss. This recognition and measurement would also apply to financial instruments where the performance is evaluated on a fair value basis as with a documented risk management or investment strategy.

Derecognition of financial instruments

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.
Page 7

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)


2.9
Financial instruments (continued)


Page 8

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.10

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

 
2.12

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.13

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.14

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 9

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

2.Accounting policies (continued)

 
2.15

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 2).

Page 10

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

4.


Tangible fixed assets





Freehold property
Plant and machinery
Fixtures and fittings
Total

£
£
£
£



Cost or valuation


At 1 November 2022
11,363,987
360,014
11,959
11,735,960


Additions
760,418
58,501
-
818,919



At 31 October 2023

12,124,405
418,515
11,959
12,554,879



Depreciation


At 1 November 2022
162,042
34,873
7,440
204,355


Charge for the year on owned assets
81,659
95,910
1,130
178,699



At 31 October 2023

243,701
130,783
8,570
383,054



Net book value



At 31 October 2023
11,880,704
287,732
3,389
12,171,825



At 31 October 2022
11,201,945
325,141
4,519
11,531,605

Cost or valuation at 31 October 2023 is as follows:

Land and buildings
£


At cost
11,124,405

Revaluation
1,000,000



12,124,405

If the land and buildings had not been included at valuation they would have been included under the historical cost convention as follows:

2023
2022
£
£



Cost
11,124,405
10,363,987

Net book value
11,124,405
10,363,987

Page 11

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 November 2022
2,956,063



At 31 October 2023
2,956,063





6.


Debtors

2023
2022
£
£


Trade debtors
560,757
121,713

Other debtors
1,328,212
441,043

Prepayments and accrued income
7,505
65,590

1,896,474
628,346



7.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
89,461
1,086,138

89,461
1,086,138


Page 12

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

8.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank loans
198,492
261,975

Trade creditors
1,328,796
1,973,758

Corporation tax
247,243
71,638

Other taxation and social security
187,688
-

Obligations under finance lease and hire purchase contracts
41,339
39,142

Other creditors
6,827,118
5,607,965

Accruals and deferred income
3,960
403,960

8,834,636
8,358,438


Bank loans of £198,492 (2022 - £261,975) are secured on the assets of the company.


9.


Creditors: Amounts falling due after more than one year

2023
2022
£
£

Bank loans
2,569,548
2,747,960

Net obligations under finance leases and hire purchase contracts
153,128
194,467

2,722,676
2,942,427


Bank loans of £2,569,458 (2022 - £2,747,960) are secured on the assets of the company. 

Page 13

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

10.


Loans


Analysis of the maturity of loans is given below:


2023
2022
£
£

Amounts falling due within one year

Bank loans
198,492
261,975


198,492
261,975


Amounts falling due 2-5 years

Bank loans
793,966
1,483,404


793,966
1,483,404

Amounts falling due after more than 5 years

Bank loans
1,775,582
1,264,556

1,775,582
1,264,556

2,768,040
3,009,935



11.


Hire purchase and finance leases


Minimum lease payments under hire purchase fall due as follows:

2023
2022
£
£


Within one year
44,361
44,361

Between 1-5 years
153,128
198,329

197,489
242,690

At the balance sheet date, the total hire purchase creditor was £194,468 (2022 - £233,609). The difference of £3,021 between the creditor and the minimum lease payments is future interest payable.

Page 14

 
JAMES GANNON LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

12.


Deferred taxation




2023


£






At beginning of year
281,935


Charged to profit or loss
9,809



At end of year
291,744

The provision for deferred taxation is made up as follows:

2023
2022
£
£


Accelerated capital allowances
41,744
31,935

Revaluation of freehold property
250,000
250,000

291,744
281,935


13.


Reserves

Revaluation reserve

The revaluation reserve is represented by a revaluation surplus on fixed assets.

Profit and loss account

The profit and loss account is represented by retained earnings. 


14.


Transactions with directors

During the year, the company made advances of £316,360 (2022 - £273,387) and received repayments of £91,280 (2022 - £142,663) from the director, Mr J Gannon. Interest of £8,341 has been charged at commercial rates on overdrawn balances. The balance owed by the director at the year end was £494,653 (2022 - £269,573). The loan is unsecured and repayable on demand.


15.


Controlling party

The company was under the control of Mr J Gannon throughout the current and prior year.

Page 15