Charity registration number 1147757
Company registration number 06859885 (England and Wales)
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
J S Johnston
W Parker
L V Stevens
(Appointed 12 February 2024)
H L David
K Graham
J A Berry
K M Biggs
D Viner
A C Ockenden
Secretary
L V Stevens
Charity number
1147757
Company number
06859885
Registered office
Security Office
Whitecliff Quarry
Newland Street
Coleford
GL16 8NB
Independent examiner
Greg Lewis
Griffiths Marshall
4th Floor
Llanthony Warehouse
The Docks
Gloucester
GL1 2EH
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
CONTENTS
Page
Trustees' report
1 - 3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
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 trust'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 objects of Forest of Dean Buildings Preservation Trust are to preserve for the benefit of the people of the Forest of Dean District and of the Nation, the historical, architectural, and constructional heritage that may exist in and around the Forest of Dean District in its land and buildings (including any structure or erection, and any part of a building as so defined) of particular beauty or historical, architectural, or constructional interest.

Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the trust should undertake. Our vision is for a community where the area's heritage assets are valued and substantially preserved, for the benefit, education, and enjoyment of current and future generations.

FOREST OF DEAN BUILDINGS PRESERVATION TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance
Significant activities and achievements against objectives

The Trust has continued to actively maintain and care for its three scheduled monuments, Gunn's Mill Charcoal Fuelled Blast Furnace, the later Whitecliff Coke Fuelled Blast Furnace, and the ancient romantic ruin of the chapel of St James at Lancaut. The tenancy of Furnace Cottage at Whitecliff provides the Trust with a modest but steady income. Interest was maintained, without commitment, in another possible acquisition, the grade II listed Clearwell Cemetery Chapel which has become redundant. This is seen as fitting our vision. The Trust organised a meeting at Clearwell Village Hall to help explain the current progress of our negotiations to the local community.

 

Regular safety and insurance inspections and grounds maintenance were carried out at all sites during the year by trustees and volunteers. During the year the Trust has commissioned a replacement website which allows us to update the news section with items about our activities, but the essential feature which allows visitors to donate continues as before. The Trust is deeply indebted to Charles Rose of The Heritage Practice, Clearwell for his skilled input.

 

Gunns Mill - this, the Trust's current major project again absorbed the majority of time. Rebuilding the wall facing the road had the benefit of allowing this part of the structure to be exposed to public view and enabled the focus of attention to turn to the extensive repairs required to the extensive repairs required to the timber trusses and other roof elements. Completion of the next stage of timber framing and re-roofing of the bridge house will enable us to progress towards making the building permanently waterproof and removing the scaffolding, and in December 2023 Historic England provided a further grant towards the cost of that work. Following a tender exercise, specialist builders D A Cook Evesham commenced the work in February 2024. Our advisors continue as Caroe & Partners architects and John Topp structural engineer. Trustees Kate Biggs and David Viner acted as the Trust's representatives in the complex dealings with funder, contractor, architect, engineer, and visitors. The semi transparent sheeting had degraded and was replaced with a fine mesh which provides a degree of protection and allows a better view of the structure.

 

Whitecliff Furnace continues to be available for public viewing with the central core fenced off for safety and the surrounding area maintained by our tenant's active caretaking duties, and vegetation has been cleared by trustees and volunteers. Furnace Cottage's electric wiring has been brought up the required standard.

 

Lancaut Chapel of St James continues in fair condition and while on a popular remote ramblers path has been relatively free of litter and vandalism. The Gloucestershire Wildlife Trust have expressed an interest in closer cooperation as they control the surrounding land.

 

Clearwell Cemetery Chapel - discussions with the Church Commissioners have continued for possible acquisition by the Trust. A pre-application to FOD planning department for a small standalone WC building in the grounds was well received. Many details remain to be resolved. This project is being led by the Chairman who is a member of the Gloucester Diocesan Advisory Committee supported by Clearwell resident trustees Kate Biggs, Kate Graham, and Hannah David, all experienced conservation practitioners.

 

Outreach - Gunns Mill was advertised as a venue on Heritage Open Day in September 2023 and more than 150 visitors came to tour the building, thereby hearing about its origins, past uses, and proposed renewal along with the other work of the Trust and £360 cash donations on the day were more than double previous years'. The Trust had a stand at Speech House Steam Fair and welcomed a visit from Gloucester SPAB and trustees visited West Midlands Building Preservation Trust, learning much.

Financial review
Reserves policy

It is the policy of the trust that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to at least 12 months of general running costs. 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 trust’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.

Structure, governance and management

The trust is a company limited by guarantee under the Companies Act, and is controlled by its governing document, a deed of Trust.

FOREST OF DEAN BUILDINGS PRESERVATION TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

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:

J S Johnston
W Parker
L V Stevens
(Appointed 12 February 2024)
H L David
K Graham
J A Berry
K M Biggs
D Viner
A C Ockenden
Of the above, J S Johnson is Chairman, William Parker is Treasurer, Laura Stevens is Secretary.
Recruitment and appointment of trustees

Trustees are recruited to have a range of skills and experience matched to the demands of current and proposed projects. The Trust actively seeks new volunteers and trustees. Meeting locations are arranged on an ad hoc basis, usually face to face but with zoom for those unable to be present due to work commitments. Laura Stevens is the Secretary dealing with insurance and administrative tasks as well as recording the monthly meetings. Although not a trustee, Sharon Seymour gave invaluable support keeping the accounts in order and providing financial information to the Trustees. The new independent examiners Griffiths Marshall have replaced Kingscott Dix after years of helpful service.

 

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.

 

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

W Parker
Trustee
29 October 2024
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF FOREST OF DEAN BUILDINGS PRESERVATION TRUST
- 4 -

I report to the trustees on my examination of the financial statements of Forest of Dean Buildings Preservation Trust (the trust) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the trust (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 trust 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 trust’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 trust 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.

Greg Lewis
Griffiths Marshall
4th Floor
Llanthony Warehouse
The Docks
Gloucester
Gloucestershire
GL1 2EH
Dated: 29 October 2024
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
1,060
144,485
145,545
296
19,853
20,149
Investments
4
6,000
-
6,000
6,028
-
6,028
Total income
7,060
144,485
151,545
6,324
19,853
26,177
Expenditure on:
Raising funds
5
-
-
-
259
-
259
Charitable activities
6
5,673
82,193
87,866
2,243
46,799
49,042
Total expenditure
5,673
82,193
87,866
2,502
46,799
49,301
Net income/(expenditure) and movement in funds
1,387
62,292
63,679
3,822
(26,946)
(23,124)
Reconciliation of funds:
Fund balances at 1 April 2023
20,294
64,670
84,964
16,472
91,616
108,088
Fund balances at 31 March 2024
21,681
126,962
148,643
20,294
64,670
84,964

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

FOREST OF DEAN BUILDINGS PRESERVATION TRUST
BALANCE SHEET
AS AT 31 MARCH 2024
31 March 2024
- 6 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
11
1
1
Heritage assets
12
40,404
40,404
40,405
40,405
Current assets
Debtors
13
500
-
Cash at bank and in hand
108,831
49,341
109,331
49,341
Creditors: amounts falling due within one year
14
(1,093)
(4,782)
Net current assets
108,238
44,559
Total assets less current liabilities
148,643
84,964
Net assets excluding pension liability
148,643
84,964
The funds of the trust
Restricted income funds
15
126,962
64,670
Unrestricted funds
21,681
20,294
148,643
84,964

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 29 October 2024
W Parker
Trustee
Company registration number 06859885 (England and Wales)
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -
1
Accounting policies
Charity information

Forest of Dean Buildings Preservation Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Security Office, Whitecliff Quarry, Newland Street, Coleford, GL16 8NB.

1.1
Accounting convention

The financial statements have been prepared in accordance with the trust'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 trust is a Public Benefit Entity as defined by FRS 102.

 

The trust 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 trust.

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 trust 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 trust.
1.4
Income
Income is recognised when the trust 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 trust 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 trust 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.
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 8 -
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:

Plant and equipment
25% straight line basis

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
Heritage assets

Heritage Assets are stated at Cost, and are Not depreciated.

The costs of the conservation of the Heritage Assets are expensed in the Statement of Financial Activities where they are included in expenditure on charitable activities.

1.8
Impairment of fixed assets

At each reporting end date, the trust 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).

1.9
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.

1.10
Financial instruments

The trust 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 trust's balance sheet when the trust 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.

FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 9 -
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.

Derecognition of financial liabilities

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

1.11
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 trust 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 trust’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.

FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 10 -
3
Income from donations and legacies
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Donations and gifts
960
-
960
296
19,853
20,149
Grants income
100
144,485
144,585
-
-
-
1,060
144,485
145,545
296
19,853
20,149

Grants income includes grants from Historic England and other government grants.

4
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Rental income
6,000
6,003
Interest receivable
-
25
6,000
6,028
5
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Other fundraising costs
-
259
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
6
Expenditure on charitable activities
Whitecliff
Gunns Mill
General
Total
Whitecliff
Gunns Mill
General
Total
2024
2024
2024
2024
2023
2023
2023
2023
£
£
£
£
£
£
£
£
Direct costs
Depreciation and impairment
-
-
-
-
789
-
-
789
Whitecliff and Cottage costs
1,697
-
-
1,697
705
-
-
705
Gunns Mill conservation costs
-
82,500
-
82,500
-
47,410
-
47,410
Genaral Charitable Expenditure
-
-
3,669
3,669
-
-
138
138
1,697
82,500
3,669
87,866
1,494
47,410
138
49,042
Analysis by fund
Unrestricted funds
1,697
307
3,669
5,673
1,494
611
138
2,243
Restricted funds
-
82,193
-
82,193
-
46,799
-
46,799
1,697
82,500
3,669
87,866
1,494
47,410
138
49,042
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
7
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
-
789
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the trust during the year.
9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Total
-
0
-
0

The Trust had No employees in the year ended 31 March 2024 (2023 - none).

There were no employees whose annual remuneration was more than £60,000.
10
Taxation

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

11
Tangible fixed assets
Plant and equipment
£
Cost
At 1 April 2023
3,155
At 31 March 2024
3,155
Depreciation and impairment
At 1 April 2023
3,154
At 31 March 2024
3,154
Carrying amount
At 31 March 2024
1
At 31 March 2023
1
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 13 -
12
Heritage assets
Heritage Assets
£
At 1 April 2023 and at 31 March 2024
40,404

Heritage Assets comprise freehold land and buildings, being Gunns Mill Furnace, Whitecliff Furnace and Furnace Cottage, and Lancaut Church of St James.

The cost of the Heritage Assets comprises work done to offer public access to Gunns Mill Furnace.

 

13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Other debtors
500
-
14
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
-
2,603
Accruals and deferred income
1,093
2,179
1,093
4,782
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
Gunns Mill
64,670
144,485
(82,193)
126,962
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
Gunns Mill
91,616
19,853
(46,799)
64,670
FOREST OF DEAN BUILDINGS PRESERVATION TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
16
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 April 2023
Incoming resources
Resources expended
At 31 March 2024
£
£
£
£
General funds
20,294
7,060
(5,673)
21,681
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
General funds
16,472
6,324
(2,502)
20,294
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
1
-
1
Heritage assets
-
40,404
40,404
Current assets/(liabilities)
21,680
86,558
108,238
21,681
126,962
148,643
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Tangible assets
1
-
1
Heritage assets
-
40,404
40,404
Current assets/(liabilities)
20,293
24,266
44,559
20,294
64,670
84,964
18
Related party transactions

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

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