Charity registration number 1144021
Company registration number 07618383 (England and Wales)
WATFORD AFRICAN CARIBBEAN ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
WATFORD AFRICAN CARIBBEAN ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Clive Saunders OBE
Amidou N'jie
Valerie Osborne
Pearline McFarlane
Daisy Peets
Garnet Hinds
Marcia Johnson
Eva Mbiru
Khadijah Jervis
Joseph Inniss
Samantha Hutchinson
(Appointed 11 January 2024)
Chair
Clive Saunders OBE
Secretary
Marcia Johnson
Charity number
1144021
Company number
07618383
Registered office
Holywell Community Centre
Chaffinch Lane
Tolpits Lane
Watford
Hertfordshire
Independent examiner
John Wilson FCA ATII
Howard Wilson Chartered Accountants
36 Crown Rise
Watford
Hertfordshire
WD25 0NE
WATFORD AFRICAN CARIBBEAN ASSOCIATION
CONTENTS
Page
Trustees' report
1 - 4
Statement of trustees' responsibilities
5
Independent examiner's report
6
Statement of financial activities
7
Balance sheet
8
Notes to the financial statements
9 - 16
WATFORD AFRICAN CARIBBEAN ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 31 March 2024.

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 [governing document], 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).

Objectives and activities
The charity's objects are to promote the benefit of the inhabitants of Watford and the surrounding areas (hereinafter called the area of benefit) without distinction of sex or political, religious or other opinions by associating the local authorities, voluntary organisations and inhabitants in common effort to advance education and to provide facilities in the interest of social welfare for recreation and leisure time occupation with the object of improving conditions of the said inhabitants and there has been no change in these during the year.

The charity aims, through its activities to:

In order to achieve these objects the charity operates the following projects and activities:

 

Information and advice range from training, immigration, volunteering, education to discrimination.

 

The charity also hosts a number of other cultural events and activities (Black History Month activities, visits and other social activities).

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

The major influence on the activities of the charity over the past year has been financial constraints. As a result of this We have continued to use the virtual medium more than we would have done prior to Covid 19. However, having secured a partnership with Three Rivers District Council we anticipate the possibility of being able to offer a broader range of activities going forward.

Volunteers continue to play an important role within the Association. All Trustees, along with the Co-ordinators for the Thrive Youth Project and our 50+ activities are volunteers, as are most of the people who help out at the events and celebrations undertaken. Volunteer work ranges from general administrative tasks, to planning and setting up events. The Association estimates that its volunteers provide about 1,500 hours of service, for which it is grateful.

 

The Trustees also wish to record their heartfelt thanks to the many volunteers without whom the charity would be unable to maintain the quality of service at the level of expenditure that is currently enjoyed.

WATFORD AFRICAN CARIBBEAN ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance

Thanks to the core funding from Three Rivers District Council, for the first time since the emergence of COVID 19 the Association has been able to extend our activities and to have an in person presence alongside continuing with virtual engagements and to satisfy its stated objectives during the year through:

 

 

The association is still without a permanent location for its activities and as such will continue to be dependent on facilities provided by others including members of the Board of Trustees for which we are very grateful.

 

As the major impact of COVID 19 fades, we have continued some of our face to face activities and set up others; at the same we continue to engage with our members and service users virtually as much as possible and we are now likely to continue to do so for the foreseeable future. We continue to have a number of active WhatsApp groups that enables us to keep in touch. We continue to use Zoom in particular and MS Teams to plan, organise and deliver activities. Our Black History Month activities remain some of the most successful we have ever delivered all virtually throughout the year.

Financial review

The Trustees report that there was a surplus for the year of £10,574 (2023 £2,249).

 

The charity continues to seek funding to support various projects in the community to benefit its members, the African Caribbean community and the wider Watford community.

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. At least this level of reserves has been maintained throughout the year.

 

Under the Articles of Association, the charity has the power to make any investment that the Trustees see fit.

 

The Trustees operate a Virgin Money Savings account to enable some return on reserves during difficult saving environment.

The trustees have assessed and reviewed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. These risks include damage to reputation, criminal acts, data loss, health and safety and a change of funding sources.

Internal risks are minimised by the implementation of procedures for the authorisation of all transaction and projects to ensure consistent delivery of all operational aspects of the charity. These procedures will be periodically reviewed to ensure that they still meet the needs of the charity. The Trustees have conducted their own review of the major risks to which the charity is exposed and have established systems to mitigate those risks.

WATFORD AFRICAN CARIBBEAN ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

The latest Risk Assessment was conducted up to March 2023 following the framework set out by the Charity Commission. The focus was on identifying the key areas of risks and the priorities for the organisation in the light of the emerging environment. Strategies were identified to mitigate the potential risks that have been identified. Trustees continue to work towards ensuring that the organisation remain sustainable and relevant and thereby mitigate any risks identified.

Plans for future periods

The Association will strive to meet the varied and changing needs of the African & Caribbean Community and also work towards sustainability of the Association and procuring access to a permanent place for its operations and secure a sustainable funding base for its activities.

The charity has recently secured funding from Three Rivers District Council that is now the main external financial source of income and finances remain challenging. In the circumstances the charity continues to take an approach based on the increased use of volunteers and constantly looking at minimizing costs to ensure that services are more sustainable over a longer time period. Trustees are continuing to keep the situation under review whilst maintaining some services using volunteers and at the same time continuing to seek out alternative funding to create more flexibility in the future. The Charity is continuing to monitor all areas of finance to ensure that it remains viable in the difficult circumstances that persist.

Structure, governance and management

The charity was founded in 1976 to meet the educational, social and cultural needs of the African and Caribbean Community of Watford and its surrounding areas. The charity became a company limited by Guarantee (Watford African Caribbean Association Limited -Company No. 07618383), on 28 April 2011 and registered as a charity (charity number 1144021) on 27 September 2011 under the Articles of Association agreed by Companies House on 28 April 2011.

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:

Clive Saunders OBE
Amidou N'jie
Valerie Osborne
Pearline McFarlane
Daisy Peets
Garnet Hinds
Elaine Nembhard
(Resigned 30 July 2023)
Joan Allison
(Resigned 30 July 2023)
Marcia Johnson
Eva Mbiru
Khadijah Jervis
Joseph Inniss
Samantha Hutchinson
(Appointed 11 January 2024)

New Trustees are nominated and elected at the annual AGM or co-opted at a meeting of the Trustees. All Trustees are given a Trustee pack which includes the policies and procedures for the Association. In addition, the Trustees are expected to attend relevant training courses run by the Watford and Three Rivers Trust or other similar organisations.

The management of the Association consists of members, elected at the AGM, who form the Board of Trustees. It is the Trustees' responsibility to make the final decision in relation to the Association. Some of these decisions are delegated to sub-committees who have responsibility for specific areas of work, e.g. personnel and finance.

 

The Association does not employ any staff at present but is well supported by a number of volunteers.

WATFORD AFRICAN CARIBBEAN ASSOCIATION
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

The trustees' report was approved by the Board of Trustees.

Clive Saunders OBE
Trustee
23 September 2024
WATFORD AFRICAN CARIBBEAN ASSOCIATION
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -

The trustees, who are also the directors of Watford African Caribbean Association 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; 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.

WATFORD AFRICAN CARIBBEAN ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WATFORD AFRICAN CARIBBEAN ASSOCIATION
- 6 -

I report to the trustees on my examination of the financial statements of Watford African Caribbean Association (the charity) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

John Wilson FCA ATII
Howard Wilson Chartered Accountants
36 Crown Rise
Watford
Hertfordshire
WD25 0NE
Dated: 23 September 2024
WATFORD AFRICAN CARIBBEAN ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
24,293
829
25,122
5,167
120
5,287
Other trading activities
4
412
-
412
-
-
-
Investments
5
701
-
701
185
-
185
Total income
25,406
829
26,235
5,352
120
5,472
Expenditure on:
Raising funds
6
1,963
-
1,963
-
-
-
Charitable activities
7
12,858
840
13,698
2,073
1,150
3,223
Total expenditure
14,821
840
15,661
2,073
1,150
3,223
Net income/(expenditure) for the year/
Net movement in funds
10,585
(11)
10,574
3,279
(1,030)
2,249
Fund balances at 1 April 2023
55,989
19,430
75,419
52,710
20,460
73,170
Fund balances at 31 March 2024
66,574
19,419
85,993
55,989
19,430
75,419

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

All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
WATFORD AFRICAN CARIBBEAN ASSOCIATION
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 8 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
12
315
-
Cash at bank and in hand
86,779
78,368
87,094
78,368
Creditors: amounts falling due within one year
13
(1,101)
(2,949)
Net current assets
85,993
75,419
Income funds
Restricted funds
14
19,419
19,430
Unrestricted funds
66,574
55,989
85,993
75,419

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 March 2024.

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 23 September 2024
Clive Saunders OBE
Garnet Hinds
Trustee
Trustee
Company registration number 07618383
WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
1
Accounting policies
Company information

Watford African Caribbean Association is a private company limited by guarantee incorporated in England and Wales. The registered office is Holywell Community Centre, Chaffinch Lane, Tolpits Lane, Watford, Hertfordshire.

1.1
Accounting convention

The accounts have been prepared in accordance with the charity's governing document, 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 have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

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.

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 unless the funds have been designated for other purposes.

Restricted funds are funds received which can only be used for the specific purpose as laid out by the donor. Expenditure which meets this criteria is identified to the fund, together with a fair allocation of overhead costs. The aim and use of each restricted fund is set out in the note to the financial statements.

WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 10 -
1.4
Incoming resources

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.

Grants receivable are credited to the Statement of Financial Activities (SOFA) in the year for which they are received.

1.5
Resources expended

Resources expended are included in the Statement of Financial Activities on an accruals basis inclusive of VAT.

1.6
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.

1.7
Financial instruments

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

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

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.

WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 11 -
Derecognition of financial liabilities

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

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
Donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
1,269
829
2,098
2,167
120
2,287

Grants receivable for core activities

23,024
-
23,024
3,000
-
3,000
24,293
829
25,122
5,167
120
5,287
Grants receivable for core activities
Hertfordshire Community Foundaton
750
-
750
-
-
-
Three Rivers Disctrict Council
19,952
-
19,952
3,000
-
3,000
Hertfordshire County Council
1,322
-
1,322
-
-
-
CDA Herts
1,000
-
1,000
-
-
-
23,024
-
23,024
3,000
-
3,000
WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
4
Other trading activities
Unrestricted
Total
funds
2024
2023
£
£
Fundraising events
412
-
5
Investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
701
185
WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
6
Raising funds
2024
2023
£
£
Fundraising and publicity
Events
1,963
-
1,963
-
For the year ended 31 March 2023
7
Charitable activities
2024
2023
£
£
Staff costs
9,715
-

Project costs

570
-

Premises costs

390
530

Insurance costs

450
410

Office costs

395
1,502

Computer costs

769
-

General expenses

14
-

Professional fees

114
-

Governance costs

781
781
13,198
3,223
Grant funding of activities (see note 8)
500
-
13,698
3,223
Analysis by fund
Unrestricted funds
12,858
Restricted funds
840
13,698
For the year ended 31 March 2023
Unrestricted funds
2,073
Restricted funds
1,150
3,223

Governance costs comprise of independent examiners fees of £781 (2023: £781).

WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
8
Grants payable
2024
2023
£
£
Grants to individuals
500
-
500
-
9
Trustees

None of the trustees (or any persons connected with them) received any remuneration during the year, but 3 were reimbursed a total of £1,093 office costs. In 2023 1 trustee was reimbursed £1,211 office costs.

10
Employees
Number of employees

The average monthly number of employees (including trustees) during the year was:

2024
2023
Number
Number
Trustees
11
12
Administration
1
-
12
12
Employment costs
2024
2023
£
£
Wages and salaries
9,583
-
Other pension costs
132
-
9,715
-
11
Taxation
The activities of the charity are exempt from Corporation Tax under Section 505 of the Income and Corporation Taxes Act 1988 to the extent that they are applied to the organisation's charitable objects.
12
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
315
-
WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
13
Creditors: amounts falling due within one year
2024
2023
£
£
Other creditors
1
1,849
Accruals and deferred income
1,100
1,100
1,101
2,949
14
Restricted funds
The income funds of the charity include restricted funds comprising the following unexpended balances of donations and grants held on trust for specific purposes:
Movement in funds
Movement in funds
Balance at
1 April 2022
Incoming resources
Resources expended
Balance at
1 April 2023
Incoming resources
Resources expended
Balance at
31 March 2024
£
£
£
£
£
£
£
50+ Activities (formerly TACEP)
20,345
120
(1,035)
19,430
829
(840)
19,419
Hertfordshire Countiy Council
115
-
(115)
-
-
-
-
20,460
120
(1,150)
19,430
829
(840)
19,419

50+ Activities (formerly TACEP) - to provide culturally sensitive approach services to its members to enhance their quality of life.

15
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
£
£
£
Fund balances at 31 March 2024 are represented by:
Current assets/(liabilities)
66,574
19,419
85,993
66,574
19,419
85,993
Unrestricted funds
Restricted funds
Total
£
£
£
Fund balances at 31 March 2023 are represented by:
Current assets/(liabilities)
51,569
23,660
75,229
51,569
23,660
75,229
WATFORD AFRICAN CARIBBEAN ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 16 -
16
Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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