Charity registration number 1156923
Company registration number 00415913 (England and Wales)
DURHAM DRAMATIC SOCIETY LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
DURHAM DRAMATIC SOCIETY LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs W Smith
Mr P Hagger
Mr M Smith
Mrs K A Gander
Mr N K J Gander
Mrs L Anderson
Ms C Coates
C Clark
S Cubello
Ms H Greenwood
(Appointed 3 March 2023)
Ms J Ross
(Appointed 3 March 2023)
Ms J Hinds
(Appointed 3 March 2023)
Ms C Chapman
(Appointed 6 June 2023)
Chairman
Mrs Lesley Anderson
Treasurer
Mrs Wendy Smith
Secretary
Ms C Coates
Charity number
1156923
Company number
00415913
Registered office
Durham City Theatre
Fowlers Yard
Back Silver Street
Durham City
Co. Durham
DH1 3RA
Accountants
Galley & Tindle Audit Limited
Oakmere
Belmont Business Park
Durham
Bankers
Barclays Bank Plc
DURHAM DRAMATIC SOCIETY LIMITED
CONTENTS
- 1 -
Page
Trustees' report
2 - 4
Accountants' report
6
Statement of financial activities
7
Statement of financial position
8
Notes to the accounts
9 - 15
DURHAM DRAMATIC SOCIETY LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -

The Trustees present their annual report and financial statements for the year ended 31 December 2023.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Memorandum & 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)” (as amended for accounting periods commencing from 1 January 2016).

 

The charity continues to operate through the efforts of a small number of trustees supported through professional advisers. Existing trustees are mindful of the need to ensure that there is both continuity and sustainability so when an opportunity arises to recruite new members candidates are invited to serve an apprenticeship with a view to becoming a full trustee if all parties are in agreement.

 

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

Objectives and activities

The charity's objects are as follows:

 

1. The advancement of the arts, in particular the Dramatic Arts and the development of Public Appreciation of the arts by the provision of a theatre and facilities for the presentation of public performance.

2. The advancement of education for the public in:

 

(a) The art of drama, dance, mime and music;

(b) Theatre work and skills

 

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

DURHAM DRAMATIC SOCIETY LIMITED
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
Achievements and performance

(i) The Society owns and runs the City Theatre. This is a 71-seat theatre that has been running since November 1986. It was converted to a theatre from club rooms which the Society had previously used the building for since it was purchased in 1950. To this end maintenance and refurbishment of the building has continued throughout 2023

(ii) The Society performs a main season of five full-length plays each year at the City Theatre. In 2023 the plays were;

The Government Inspector by Nikolai Gogol, Deliver us from Evil by J D Robins     The Duke in the Cupboard by Susan Wear, Damages and The Unexpected Guest by Agatha Christie .

(iii) Once again in addition we had a studio performance, Little Gem from the novel by Elaine Murphy

(iv) The Society also participated in the local Durham and Sunderland Festival with a play called Pitman Painters by Lee Hall when we were highly recommended and consequently invited to perform at the National Finals in July in Coventry which we accepted.

 

(v) The theatre has continued to be used for external hires to numerous student groups for theatre productions

(vi) There has been a private hire from a children’s theatre company

(vii) The theatre was a host venue for the 2023 Durham Fringe Festival which continued to its 3rd year and had increased performances all week both afternoon and evenings. We believe this has increased our attendance to our own plays and improved our networks of communication.

(viii) The Society continues to encourage its members to acquire skills associated with the production of plays, both on-stage and back-stage. Further members are coming forward to become Trustees. New members are encouraged to get involved in back-stage activities such as lighting and props in order to maintain the skills needed in these departments.

(ix) As well as providing support to the Society’s own plays, the Wardrobe and Properties departments hire out costumes and props to various external groups. Both wardrobe and properties are extensively catalogued to provide swift support to both the Society’s own productions and external networks.

Financial review

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 considers 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.

Structure, governance and management

The charity is limited by guarantee of members and does not have a share capital.

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:

Mrs W Smith
Mr P Hagger
Mr M Smith
Mrs K A Gander
Mr N K J Gander
Mrs L Anderson
Ms C Coates
C Clark
S Cubello
DURHAM DRAMATIC SOCIETY LIMITED
TRUSTEES' REPORT (CONTINUED)(INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -
Ms H Greenwood
(Appointed 3 March 2023)
Ms J Ross
(Appointed 3 March 2023)
Ms J Hinds
(Appointed 3 March 2023)
Ms C Chapman
(Appointed 6 June 2023)

Durham Dramatic Society is governed by a Memorandum and Articles of Association for a charitable company. They are standard articles of association for a charitable company, with alterations approved by the Charities Commission.

 

The Society is a company limited by guarantee (Company no. 00415913).

 

The Articles of Association allowed for a minimum of nine directors ,but they are not subject to any maximum.

 

The Board of Directors constitute the Board of Trustees of the charity, and it manages the business of the charity and may exercise all the powers of the charity, unless they are subject to any restrictions imposed by the Law, the company’s Articles, or any ordinary or special resolutions passed by the members.

 

Five directors of the Society are Officers of the charity: Chairman, Secretary, Treasurer, Production Committee Chairman and Theatre Manager. All Officers are elected by the members at each Annual General Meeting. Terms of office last for one year, but Officers may stand for re-election.

 

A further six directors of the Society are elected for a three-year term by the members at each AGM, with two directors elected each year in rotation. These directors may not stand for re-election to the same position when their term of office expires.

 

There is one permanent sub-committee of the Board of Trustees: the Production Committee. This consists of the Chairman of the Production Committee, all directors of plays (consisting of nine directors at the end of 2023), and three members of the Society elected by the membership at AGMs. The Production Committee exercises powers delegated by the Board of Directors and reports to the Board.

Public Benefit

The Board of Directors have had regard to the Charity Commission guidance on their legal duty on public benefit, and we are satisfied the charity delivers public benefit. Due regard is paid to the guidance on public benefit when deciding on what new projects the charity should make.

As a commercial venture the Trustees have decided to introduce the sale of confectionery and ice cream in the interval to complement our 2024 programme. This is in response to a number of requests and provides an alternative source of income.

We have had a very gradual increase in attendance numbers in 2023 which we believe to be partly a recovery from the Covid Epidemic, people getting back into their habits and the theatres maintenance of our entrance costs as we continue in an economic ‘cost of living’ status. Many of our customers are elderly.

The Trustees' report was approved by the Board of Trustees.
Mrs W Smith
Trustee
Dated: 31 July 2024
DURHAM DRAMATIC SOCIETY LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 DECEMBER 2023
- 5 -

The Trustees, who are also the directors of Durham Dramatic Society Limited 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.

DURHAM DRAMATIC SOCIETY LIMITED
ICAEW ACCOUNTANTS' REPORT TO THE TRUSTEES ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF DURHAM DRAMATIC SOCIETY LIMITED FOR THE YEAR ENDED 31 DECEMBER 2023
- 6 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Durham Dramatic Society Limited for the year ended 31 December 2023, set out on pages to 15 from the charity’s accounting records and from information and explanations you have given us.

 

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made to the charity's Trustees, as a body, in accordance with the terms of our engagement letter dated 27 February 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Durham Dramatic Society Limited and state those matters that we have agreed to state to the charity's Trustees, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Durham Dramatic Society Limited and the charity's Trustees as a body, for our work or for this report.

It is your duty to ensure that Durham Dramatic Society Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and deficit of Durham Dramatic Society Limited. You consider that Durham Dramatic Society Limited is exempt from the statutory audit requirement for the year, and is not required to obtain an independent examiner's report.

We have not been instructed to carry out an audit or a review of the financial statements of Durham Dramatic Society Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Galley & Tindle Audit Limited
31 July 2024
ICAEW Accountants
Oakmere
Belmont Business Park
Durham
DURHAM DRAMATIC SOCIETY LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
Unrestricted
Unrestricted
funds
funds
2023
2022
Notes
£
£
Income from:
Donations and legacies
3
-
2,667
Charitable activities
4
15,137
11,528
Investments
5
144
4
Total income
15,281
14,199
Expenditure on:
Charitable activities
6
20,866
23,042
Total expenditure
20,866
23,042
Net expenditure and movement in funds
(5,585)
(8,843)
Reconciliation of funds:
Fund balances at 1 January 2023
283,644
292,487
Fund balances at 31 December 2023
278,059
283,644

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

DURHAM DRAMATIC SOCIETY LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2023
31 December 2023
- 8 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
12
246,393
256,746
Current assets
Stocks
13
401
382
Cash at bank and in hand
32,165
27,416
32,566
27,798
Creditors: amounts falling due within one year
14
900
900
Net current assets
31,666
26,898
Total assets less current liabilities
278,059
283,644
The funds of the charity
Unrestricted funds
(129,679)
(124,094)
Revaluation reserve
407,738
407,738
278,059
283,644

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

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 members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the Trustees on 31 July 2024
Mrs W Smith
Trustee
Company registration number 00415913 (England and Wales)
DURHAM DRAMATIC SOCIETY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
1
Accounting policies
Charity information

Durham Dramatic Society Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Durham City Theatre, Fowlers Yard, Back Silver Street, Durham City, Co. Durham, DH1 3RA.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's memorandum and 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)” (as amended for accounting periods commencing from 1 January 2016). 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 applying FRS 102 Update Bulletin 1 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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

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.

1.3
Charitable funds

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 or grantors 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.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
DURHAM DRAMATIC SOCIETY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 10 -
1.5
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 are allocated on the portion of the asset’s use.

1.6
Tangible fixed assets

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:

Freehold land and buildings
2% Straight line
Plant and equipment
10% Reducing Balance
Fixtures and fittings
10% Reducing balance
Property improvements
10% Straight Line

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.

1.7
Impairment of fixed assets

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).

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

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.

Basic financial assets

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.

DURHAM DRAMATIC SOCIETY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

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.

 

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

 

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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

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.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Government Grants    

-
2,667
DURHAM DRAMATIC SOCIETY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
4
Charitable activities
2023
2022
£
£

Surplus on productions    

8,804
6,486

Fund raising

296
233

Surplus on bar

1,703
1,118

Subscriptions

1,701
1,645

Miscellaneous

58
50

Theatre hire

2,575
1,996
15,137
11,528
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
144
4
6
Expenditure on charitable activities
Heading #ac982
Heading #ac982
2023
2022
£
£
Direct costs
Depreciation and impairment
10,353
10,405

Stock (increase) decrease

(19)
(168)

Water Rates

280
795

Insurance

3,663
3,294

Heat and light

2,219
2,581

Repairs & renewals

1,217
2,442

Printing, stationery and postage

1,028
1,074

Licences

276
406
19,017
20,829
Share of support and governance costs (see note 7)
Governance
1,849
2,213
20,866
23,042
Analysis by fund
Unrestricted funds
20,866
23,042
DURHAM DRAMATIC SOCIETY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
7
Support costs
Support costs
Governance costs
2023
2022
Basis of allocation
£
£
£
£
Accountancy & Audit
-
844
844
844
Governance
Legal and professional
-
-
-
500
Governance

General expenses

-
569
569
405
Governance

Cleaning expenses

-
436
436
464
Governance
-
1,849
1,849
2,213
Analysed between
Charitable activities
-
1,849
1,849
2,213

Governance costs includes payments to the accountants of £660 (2022- £660) for accountancy fees.

 

8
Net movement in funds
2023
2022
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the audit of the charity's financial statements
844
844
Depreciation of owned tangible fixed assets
10,353
10,405
9
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
10
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

DURHAM DRAMATIC SOCIETY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 14 -
12
Tangible fixed assets
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Property improvements
Total
£
£
£
£
£
Cost
At 1 January 2023
429,700
1,866
16,501
53,551
501,618
At 31 December 2023
429,700
1,866
16,501
53,551
501,618
Depreciation and impairment
At 1 January 2023
180,474
1,805
11,885
50,708
244,872
Depreciation charged in the year
8,594
6
462
1,291
10,353
At 31 December 2023
189,068
1,811
12,347
51,999
255,225
Carrying amount
At 31 December 2023
240,632
55
4,154
1,552
246,393
At 31 December 2022
249,226
61
4,616
2,843
256,746
13
Stocks
2023
2022
£
£
Raw materials and consumables
401
382
14
Creditors: amounts falling due within one year
2023
2022
£
£
Accruals and deferred income
900
900
15
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
283,644
15,281
(20,866)
278,059
DURHAM DRAMATIC SOCIETY LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
15
Unrestricted funds
(Continued)
- 15 -
Previous year:
At 1 January 2022
Incoming resources
Resources expended
At 31 December 2022
£
£
£
£
General funds
292,487
14,199
(23,042)
283,644
16
Related party transactions

There were no disclosable related party transactions during the year (2022 - none).

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