Charity registration number 1159058
Company registration number 09069349 (England and Wales)
GILBERT WHITE & THE OATES COLLECTIONS
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
GILBERT WHITE & THE OATES COLLECTIONS
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr C Carter
Mr P Cluett
Mr P Geddes
Mr M Patterson
Prof. P Rodhouse
Prof. K Aziz LVO DL FRSA
Mrs E Wallace
Mr R Nabarro OBE
Mr D E Jones
Mr Y Ezra
(Appointed 10 March 2024)
Ms S MacLeod OBE
(Appointed 22 April 2024)
Charity number
1159058
Company number
09069349
Registered office
Gilbert White's House
High Street
Selborne
Hampshire
GU34 3JH
Independent examiner
Bretton Davis FCA of Hentons
124 Acomb Road
York
YO24 4EY
GILBERT WHITE & THE OATES COLLECTIONS
CONTENTS
Page
Trustees' report
1 - 9
Independent examiner's report
10
Statement of financial activities
11 - 12
Balance sheet
13
Statement of cash flows
14
Notes to the financial statements
15 - 28
GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MARCH 2024
- 1 -

The trustees present their 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 charitable company's Memorandum and Articles dated 3rd June 2014 as amended by special resolution on 8th March 2016, 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

 

Our Vision

 

The principal objectives of the Charity are to maintain a sustainable visitor attraction - a library, museum and garden - at Gilbert White’s House in Selborne and an associated Field Studies Centre. This includes caring for the collections of artefacts, documents and specimens in accordance with agreed professional standards and developing educational, outreach and access policies. Accreditation status was achieved in 2008 and was last renewed in October 2018 for a period of five years.

 

Explorers of the Natural World

 

Our visitor attraction is a unique centre of international significance. Inspired by the writings, house and gardens of the Revd. Gilbert White of Selborne, complemented by the Oates family collections of early Antarctic and African exploration, Gilbert White & The Oates Collections promotes engagement with and enjoyment of the natural world.

Mission

 

Our mission is: Inspiring journeys of discovery in the natural world to make better lives.

Purpose

 

In furtherance of this mission, we have identified the following purpose: 

 

To create a stimulating environment where people can discover and learn about the natural world; offering a wide range of activities to appeal to all kinds of visitors – from seeing our exhibitions, garden and estate and inspirational museum displays, and accessing important original artefacts and books, to informative lectures, talks, and learning activities aimed at students of all ages. We will inspire visitors to become explorers of the natural environment to help them lead better lives.

 

We achieve this and provide public benefit by: 

 

 

The cost of entry to the house and garden, and charges for education visits, events and activities are set at a level which compares well with other local museums.

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

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 2 -
Achievements and performance

 

Operational Review

 

The year began well with strong visitor numbers and income during the Spring and Summer months. However, this changed in September when the impacts of the cost of living crisis and inflation, plus the declining catering offer (due to recruitment issues) led to a poor close season, income-wise.

 

An ongoing planning delay has led to a postponement of our plans to open an adult learning centre in the formerly disused Queens Hotel. We were, however, able to develop and open the Jubilee Tap Room under existing planning consent.

 

We continued to strengthen the board and the staff team during the year with the addition of experienced Events and Weddings Managers and more visitor attraction and commercial expertise on the board.

Museum

 

A programme of temporary exhibitions ran in the museum, including:

 

The Legacy Room was completed in September 2023. A permanent exhibition looking at Gilbert White's legacy since his death in 1793. The display focuses on his scientific, literary, artistic and conservation legacy. The central feature of this room is a tree where visitors write a pledge to do something positive for nature. This was funded via the Foyle Foundation, the grant also went to adding extra family friendly hands-on interactives around the Gilbert White museum.

 

Garden

 

The garden achieved RHS Partner Garden status in January 2024 following an application and inspection by the RHS. We are offering free entry to RHS members Tuesday-Thursday all year. We are also putting on monthly garden themed events on Wednesdays to draw in RHS visitors, Rose Pruning Day, Snowdrop Day and Open Greenhouse Day taking place in Jan - Mar 2024.

 

New interpretation boards have been installed in the meadow giving extra information on the wildlife to be seen and the management of the meadow e.g. wildflowers, raptors and hedge laying.

 

Additional beds in the kitchen garden have been wired in to protect against rabbits.

 

A hay mower and mini baler were purchased through grants provided through the South Downs National Park (first used summer 2024).

 

Ten additional ash trees with dieback were felled around the car park area and processed for firewood sales.

 

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 3 -

Field Studies Centre

 

Educational visit numbers have continued to grow and we now offer outreach and loan boxes to extend our reach and to cater for schools and groups who may not be able to visit our site.

 

We again delivered the Reaching Out project which is funded by the Arts Council and supports visits to our site by schools from disadvantaged areas in Hampshire as well as delivering Arts Award days and training for teachers.

 

We were also awarded a grant by the Royal Society 'Places of Science' grant scheme. This funded a project working with migrant young people from Sudan, Eritrea and Vietnam, giving them art and nature connection opportunities. It also funded a display in the museum to tell the wider public about the project.

 

  

12 months to 31st March 2024 

12 months to 31st March 2023 

12 months to 31st March 2022 

12 months to 31st March  

2021  

12 months to 31st March  

2020  

12 months to 31st March  

2019  

Students under 18  

5,286  

4,812 

4,500 

435 

4,490 

4,665  

Post 18 

 

 184 

296 

226 

35 

69 

813*  

Out of school activities  

576  

339 

441 

117 

34 

837  

Outreach sessions  

116  

50 

0 

0 

120 

480  

Total  

 

6,162  

5,497 

5,167 

587 

4,713 

6,795  

*Includes adults accompanying school group visits 

 

Events and Activities

 

 

Weddings

 

During most of 2023 a high pricing strategy for weddings was employed, to some success. However later in the year it was deemed too high and a new pricing strategy which placed us more 'middle of the road' was employed at the end of November and saw great success for 2025 wedding bookings.

 

Events

 

A programme of 40 events, activities and workshops attracted just under 6,000 visits including 2,004 visitors to the Unusual Plants Fair in June - the busiest to date; 1,185 people attended on the first day - the museum's busiest day ever breaking the record from last year. Approximately 552 people attended the family-orientated Nature Day event in May, which was double last year. 704 attended a Queen and Elton John tribute concert in August 2023 and the December 2023 Christmas Fair attracted over 500. The events strategy was mainly to develop existing successes and build upon them and to pilot a few new ideas. Other smaller events included: outdoor theatre, jazz and proms performances, workshops and talks.

 

Catering

 

Activity in White’s continues to be challenging in keeping with the hospitality sector in general. With staff changes and the need to cut back on costs there was a move towards a more simplified offering. This limited menu resulted in lower than anticipated income. Whilst the catering offer was sufficient to satisfy demand from museum visitors and people visiting Selborne for other reasons, more people are looking for coffee and cake rather than being a higher spending customer seeking lunches and dinners out.

 

In the continued absence of a village shop, as a service to the local community of Selborne, we continued to sell a basic range of staple items and newspapers plus our own produce including bottled beers. This then supports the village and local community and draws customers in for coffee etc.

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 4 -

Retail

 

Museum retail sales held up bearing in mind the limited space available. New lines continue to be introduced and a closer management of stock is now in place. An ongoing review of the slower moving items and sales discounts and promotions is now in place.

 

Brewery

 

This has been a mixed year in respect of the operation of the brewery and Tap Room. The brewery continues to be staffed entirely by volunteers and its fame is widespread featuring in the national online CAMRA magazine and the annual CAMRA Good Beer Guide. This results in visits to the museum and the brewery in particular by beer lovers from a wide area including London, the Midlands and West Country. Approximately 70% of its output is transferred to the Tap Room with the remainder either being bottled for sale on site or casked for sale at a number of regional beer festivals and a few local pubs. In common with breweries across the country, the issues facing it are centred around the 45% rise in the cost of ingredients and greatly increased fuel costs. Both have resulted in profitability being significantly reduced during this third year of operation. Nevertheless, the volunteer team have identified significant cost saving measures predominantly by buying malts in larger volumes. This causes an occasional spike in cash flow but makes a great deal of difference to the final profit margin.

 

Whilst the brewery has managed to fend off a number of the cost pressures, the Tap Room has been less successful in doing so. The employment of a full-time bar manager/brewer was not a financial success and, as a result, the Tap Room is now largely managed and run by volunteers; with the exception of occasional paid bar staff. This has reduced the staffing overhead considerably. As with the brewery, the fuel/heating overhead that is exacerbated by the need to maintain the cellar chilling system has impacted negatively on its underlying profitability. The Tap Room continues to attract clientele from a wide area - not just those within walking distance - who enjoy the Tap Room ambience and unique offer. The Tap Room also enjoys the benefit of its close association with the brewery and, as a result, has visitors from across the country. The impact of the cost-of-living crisis has had a negative impact on trading figures in common with many establishments in the hospitality sector and against a national picture of more than 60 pub closures each week.

 

Marketing

 

Our marketing team was weakened by the need to release our part time marketing assistant. This has made it harder to deliver nature and environment related messaging at the same scale of our conventional messaging in view of the need to cut costs and has resulted in a more limited use and promotion on our website and social media channels. We have promoted our new scheme as a partner garden with the RHS and the various temporary exhibitions as mentioned above.

 

Holiday Accommodation

 

Income from our three-room holiday apartment continues to provide revenue from visiting tourists and wedding guests.

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 5 -
Financial review

Earned income continued to grow in 2023/24, with most income sources – with the exception of catering, for reasons described above - now back on their pre-covid growth curves. Visitor numbers and income were above expectations from April to August, but began to fall in September, probably because of the impacts of the cost of living crisis. This resulted in a poor Autumn, Winter and Spring.

 

Against this, higher costs resulting from high price and wage inflation, plus the wedding cost issues outlined above, led to an operating loss for the year.

 

 

12 Months to 31st March 2024

12 Months to 31st March 2023

12 Months to 31st March 2022

12 months to 31st March 2021

12 months to 31st March 2020

12 months to 31st March  

2019 

 

£

£

£

£

£

£ 

Admissions to the museum 

144,489

124,274

102,952

47,735

106,434

 88,712

Shop and Garden Takings 

72,813

75,187

64,451

27,709

43,094

 42,036

Catering Takings 

216,449

231,835

298,487

224,357

112,909

 89,629

Events 

(incl Weddings)

187,165

194,119

91,403

17,770

115,354

 108,211

Brewery (incl Tap room)

53,917

32,702

20,952

8,880

-

-

TOTAL 

674,833

658,117

578,245

346,451

377,791

328,588 

Field Studies Centre non-grant income 

64,160

61,413

51,524

3,256

46,735

 56,395

Total takings  

738,993

719,530

629,769

349,707

424,526

 384,983

 

 

 

 

 

 

 

Total Visitor Numbers excluding Field Studies Centre (above)  

21,491 

 

20,953*

15,602

7,187

16,344

16,986 

# Including Gift Aid  * Includes 4,322 visitors who attended an event or activity

Includes takings of GWOC (Trading) Ltd which are not recognised in these financial statements.

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 6 -

Reserves Policy

 

It is our policy to endeavour to maintain Unrestricted General Funds at a level which represents at least three months’ operational expenditure.  Taking into account the experience of recent years’ expenditure, this amounts to approximately £150,000-£200,000; the Museum dropped below this level over the thinner winter months.  In deciding on holding three months’ Unrestricted General Fund Reserves, we have regard to the costs that would be involved in closing the Museum and Field Studies Centre, should the financial position become untenable. 

 

Total reserves held are £1,876,007, of which £21,542 are restricted and £1,899,530 are designated as tangible assets and heritage assets, resulting in a free reserves deficit totalling £45,065.

 

The board recognises that unrestricted funds have fallen below the reserves policy as a result of weaker trading and higher costs over a sustained period. During 2023, the board took steps to address this situation, and rebuild reserves to the target policy level over a period of 4 years by:

 

Short term measures

 

 

Medium/long term measures

 

- A new education facility that will free the 16thc barn for more weddings, functions, meetings and adult learning

- Nature themed children's play trail that will increase family visits

- A new collections store in the former Queens Hotel which will enable us to reconfigure our reception, creating more retail display space

- Solar panels to reduce energy costs

Investment Policy and Performance

 

The current investment policy is to hold all funds on bank deposit so as to be available to meet needs as they arise.

Risk Management

 

The trustees have assessed the major risks to which the charitable company is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 7 -

The Charity maintains a Risk Register. This is reviewed regularly by the Trustees at board meetings. The principal risks and uncertainties facing the trust are:

 

GOING CONCERN

 

Following a disappointing financial performance in 2023-24, the trustees have reviewed their strategy, management and development priorities for the coming 12 months and 5-year cycle. A number of current activities are combining to strengthen our financial position, including:

 

 

Further details of the charity's plans to rebuild reserves to the target policy level can be found above in the 'Reserves Policy' section.

Plans for future periods

Our plans for the future will be guided by a new 5-year strategy and action plan which have been developed during the summer and autumn of 2023. This will be delivered through 4 pillars of activity:

 

 

Our plans to develop an adult learning centre in the disused Queens Hotel have been delayed by the continuing planning dispute. To ensure that this does not impact adversely on the health of the organisation, trustees have adopted a new strategy (the mission, purpose and strategic pillars set out above) and are preparing a new development plan to address our current challenges.

 

We will renew our status as an accredited museum at our next renewal (most likely in 2026 due to the backlog in accreditations) and we will continue to develop existing and new strategic partnerships, including:

 

 

We have replaced the discontinued externally run "Friends of Gilbert White’s House and Gardens" with a new in-house membership scheme. Our Income Generation Manager (formerly Membership Manager at the Victoria and Albert Museum) is in post, giving us a greater capacity and control over non-commercial fundraising, including:

 

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 8 -
Structure, governance and management

Constitution

 

Gilbert White & The Oates Collections (the Charity or Museum) is registered as a company limited by guarantee (No. 9069349); it was set up by a Memorandum and Articles dated 3rd June 2014 as amended by special resolution on 8th March 2016. Gilbert White & The Oates Collections is also a registered charity (No. 1159058).

 

Gilbert White & The Oates Collections is the sole trustee of The Oates Memorial Library and Museum and the Gilbert White Museum and the sole member of GWOC (Trading) Limited.

 

The trustees, who are also the directors for the purpose of company law, who served during the year and up to the date of signature of the financial statements were:

Mr C Carter
Mr P Cluett
Mr P Geddes
Ms H Lane
(Resigned 4 May 2023)
Mr M Patterson
Prof. P Rodhouse
Prof. K Aziz LVO DL FRSA
Mr P De Quincey
(Resigned 4 March 2024)
Ms E Moorcroft
(Resigned 28 May 2024)
Mr P Curnow Ford
(Resigned 4 March 2024)
Mrs E Wallace
Mr R Nabarro OBE
Mr D E Jones
Mr Y Ezra
(Appointed 10 March 2024)
Ms S MacLeod OBE
(Appointed 22 April 2024)

Recruitment and Training of Trustees

 

The charity generally recruits trustees to maintain a balance of expertise. New Trustees are invited to meet with current members of the Board to explore skill areas and are then invited to attend a meeting before making a firm decision.

An initial induction is given to new Trustees and further training is given if required.

 

None of the trustees has any beneficial interest in the company. All of the trustees are members of the company and guarantee to contribute £10 in the event of a winding up.

Organisational Structure and Decision-making

 

The Trustees of Gilbert White & The Oates Collections (Trustees) are responsible for agreeing the policies and strategic direction of the organisation. Operational matters are delegated to the Museum Co-Directors under the immediate oversight of the Board. An Acquisitions and Disposals Committee (two Trustees and staff) oversees management of the museum collections; a Queens Project Group (two Trustees, staff and volunteers) meets to oversee the Queens development project, and; an Income Generation and Fundraising Group (4 Trustees and staff) meets to guide development and fundraising. From time to time, task and finish sub-groups are convened to deal with specific matters.

 

One trustee joined (Yinnon Ezra 23rd January 2024), two trustees resigned (Paul De Quincey, Heather Lane) and one died (Peter Curnow-Ford). The total number of trustees is now 11. Judith Ann Bowles replaced Stephen Atwood Green as Company Secretary. One Trustee and a Museum Co-Director make up the board of GWOC (Trading) Limited. 

 

The Trustees met on six occasions during the year and the average attendance was 9 Trustees.

GILBERT WHITE & THE OATES COLLECTIONS
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 9 -
Thanks

The Trustees are grateful to everyone who has supported our work during the year, the staff, volunteers and Friends, whose commitment, enthusiasm and many skills have been indispensable.

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

Prof. K Aziz LVO DL FRSA
Trustee
23 December 2024
GILBERT WHITE & THE OATES COLLECTIONS
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GILBERT WHITE & THE OATES COLLECTIONS
- 10 -

I report to the trustees on my examination of the financial statements of Gilbert White & The Oates Collections (the charitable company) for the year ended 31 March 2024.

Responsibilities and basis of report

As the trustees of the charitable company (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 charitable company 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 charitable company’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

Since the charitable company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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 charitable company 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.

Bretton Davis FCA of Hentons
124 Acomb Road
York
YO24 4EY
Dated: 24 December 2024
GILBERT WHITE & THE OATES COLLECTIONS
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 11 -
Current financial year
Unrestricted
Restricted
Total
Total
funds
funds
2024
2024
2024
2023
Notes
£
£
£
£
Income and endowments from:
Donations and legacies
3
254,886
10,000
264,886
306,470
Charitable activities
4
208,649
-
208,649
185,687
Other trading activities
5
58,260
-
58,260
37,559

Investments

6
875
-
875
1,462
Other income
7
13,394
-
13,394
1,255
Total income
536,064
10,000
546,064
532,433
Expenditure on:

Raising funds

8
53,867
-
53,867
12,473
Charitable activities
9
592,645
43,219
635,864
680,434
Total resources expended
646,512
43,219
689,731
692,907
Net movement in funds
(110,448)
(33,219)
(143,667)
(160,474)
Fund balances at 1 April 2023
1,964,913
54,761
2,019,674
2,180,148
Fund balances at 31 March 2024
1,854,465
21,542
1,876,007
2,019,674

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

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GILBERT WHITE & THE OATES COLLECTIONS
STATEMENT OF FINANCIAL ACTIVITIES (CONTINUED)
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2024
- 12 -
Prior financial year
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
Notes
£
£
£
Income and endowments from:
Donations and legacies
3
247,975
58,495
306,470
Charitable activities
4
185,687
-
185,687
Other trading activities
5
37,559
-
37,559

Investments

6
1,462
-
1,462
Other income
7
1,255
-
1,255
Total income
473,938
58,495
532,433
Expenditure on:

Raising funds

8
12,473
-
12,473
Charitable activities
9
671,733
8,701
680,434
Total resources expended
684,206
8,701
692,907
Net expenditure for the year/
Net movement in funds
(210,268)
49,794
(160,474)
Fund balances at 1 April 2022
2,175,181
4,967
2,180,148
Fund balances at 31 March 2023
1,964,913
54,761
2,019,674

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

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GILBERT WHITE & THE OATES COLLECTIONS
BALANCE SHEET
AS AT
31 MARCH 2024
31 March 2024
- 13 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
15
1,890,609
1,945,930
Heritage assets
16
8,921
8,921
1,899,530
1,954,851
Current assets
Debtors
17
54,559
141,341
Cash at bank and in hand
25,369
43,801
79,928
185,142
Creditors: amounts falling due within one year
18
(103,451)
(103,822)
Net current (liabilities)/assets
(23,523)
81,320
Total assets less current liabilities
1,876,007
2,036,171
Provision for other liabilities
19
-
(16,497)
Net assets
1,876,007
2,019,674
The funds of the charitable company
Restricted income funds
21
21,542
54,761
Unrestricted funds
22
1,854,465
1,964,913
1,876,007
2,019,674

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 December 2024
Mr P Cluett
Prof. K Aziz LVO DL FRSA
Trustee
Trustee
Company registration number 09069349 (England and Wales)
GILBERT WHITE & THE OATES COLLECTIONS
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2024
- 14 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
27
(10,409)
35,963
Investing activities
Purchase of tangible fixed assets
(8,898)
(5,270)
Proceeds from disposal of tangible fixed assets
-
1,050
Investment income received
875
1,462
Net cash used in investing activities
(8,023)
(2,758)
Net cash used in financing activities
-
-
Net (decrease)/increase in cash and cash equivalents
(18,432)
33,205
Cash and cash equivalents at beginning of year
43,801
10,596
Cash and cash equivalents at end of year
25,369
43,801
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
- 15 -
1
Accounting policies
Charity information

Gilbert White & The Oates Collections is a private company limited by guarantee incorporated in England and Wales. The registered office is Gilbert White's House, High Street, Selborne, Hampshire, GU34 3JH.

1.1
Accounting convention

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

The financial statements are prepared in sterling, which is the functional currency of the charitable company. 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 charitable company 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.

 

Total reserves held are £1,876,007, of which £21,542 are restricted and £1,899,530 are designated as tangible assets and heritage assets, resulting in a free reserves deficit totalling £45,065. The board recognises that unrestricted funds have fallen below the reserves policy as a result of weaker trading and higher costs over a sustained period. The board has taken steps to address this situation and rebuild reserves to the target policy level over a period of 4 years. Further details of the short term measures and medium/long term measures can be found in the Trustees Report under the Reserves Policy heading.

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.

1.4
Income
Income is recognised when the charitable company 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 charitable company 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.

Assets for distribution are recognised only when distributed. Assets given for use by the charitable company are recognised when receivable. Stocks of undistributed donated goods are not valued for balance sheet purposes.
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 16 -

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Deferred income represents amounts received for future periods and is released to incoming resources in the period for which, it has been received. Such income is only deferred when:

 

- The donor specifies that the grant or donation must only be used in future accounting periods; or

- The donor has imposed conditions which must be met before the charity has unconditional entitlement.

1.5
Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’ meetings and reimbursed expenses.

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 buildings
2% Straight line
Plant and equipment
20% Straight line
Fixtures and fittings
20% 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.

 

 

 

 

 

 

 

GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 17 -
1.7
Heritage assets

All Heritage assets acquired prior to 1st April 2016, (which were purchased in the Oates Memorial Library and Gilbert White Museum prior to 1st January 2013), are excluded from the balance sheet on the basis that significant costs would be incurred in obtaining a valuation of the items acquired in previous periods as a collection, compared with the benefit that would be derived from including them. This cost would also have to be incurred following a subsequent addition to the collection on the basis that each addition becomes part of the whole collection and cannot be seen as a standalone item. With effect from the 1st April 2016, Heritage assets acquired are included in the balance sheet where the cost or valuation of the assets are readily available.

1.8
Impairment of fixed assets

At each reporting end date, the charitable company 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 charitable company 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 charitable company's balance sheet when the charitable 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 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.

GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
1
Accounting policies
(Continued)
- 18 -
Derecognition of financial liabilities

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

1.11
Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.12
Provisions

Provisions are recognised when the charitable company has a legal or constructive present obligation as a result of a past event, it is probable that the charitable company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

 

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in net income/(expenditure) in the period in which it arises.

1.13
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 charitable company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15

Creditors and provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2
Critical accounting estimates and judgements

In the application of the charitable company’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.

GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 19 -
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
190,141
-
190,141
221,977
-
221,977
Grants
58,930
10,000
68,930
25,623
58,495
84,118
Membership fees
5,815
-
5,815
-
-
-
Other
-
-
-
375
-
375
254,886
10,000
264,886
247,975
58,495
306,470
Donations and gifts
GWOC (Trading) Limited
166,243
-
166,243
211,420
-
211,420
Individuals and friends
15,759
-
15,759
9,120
-
9,120
Gift Aid reclaimed
8,139
-
8,139
1,437
-
1,437
190,141
-
190,141
221,977
-
221,977
Grants
Foyle Foundation
-
-
-
-
39,000
39,000
Goldman Sachs
10,000
-
10,000
5,000
-
5,000
Environmental Improvement
34,546
-
34,546
-
-
-
First Steps
2,943
-
2,943
-
-
-
DeLaszlo Grant
-
-
-
-
7,000
7,000
South Downs National Park Authority
7,104
-
7,104
-
-
-
Hertfordshire Community Council
1,160
-
1,160
-
-
-
Reaching Out
-
10,000
10,000
-
10,000
10,000
AIM Biffa Award: History Makers
-
-
-
-
895
895
The Belgae Trust
500
-
500
-
-
-
Other
2,677
-
2,677
20,623
1,600
22,223
58,930
10,000
68,930
25,623
58,495
84,118
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 20 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Museum and field study centre
Museum entrance fees
144,489
124,274
Field study centre fees
64,160
61,413
208,649
185,687
5
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Exhibitions and events
58,260
37,559
6
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Rental income
875
1,462
7
Other income
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Net gain on disposal of tangible fixed assets
-
1,050
Museum tax credit
13,394
205
13,394
205
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 21 -
8
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Fundraising and publicity
Membership schemes and social lotteries
747
-
Staging fundraising events
53,120
12,473
53,867
12,473
9
Expenditure on charitable activities
Museum and field study centre
Museum and field study centre
2024
2023
£
£
Direct costs
Staff costs
363,675
375,624
Depreciation and impairment
64,219
64,796
Rates
6,823
7,835
Light, heat & power
18,357
28,693
Insurance
27,128
26,564
Repairs & maintenance
75,598
42,703
Advertising
23,676
29,202
Printing, stationery & postage
2,875
2,304
Computer peripherals & software
1,858
4,478
Staff training
83
2,134
Travel & subsistence
365
618
Consultancy & professional fees
218
12,843
Sundry expenses
14,507
43,605
Trade subscriptions
3,425
4,545
Telephone & communication
9,418
9,127
Bank charges
1,339
2,767
613,564
657,838
Share of support and governance costs (see note 10)
Support
18,379
13,506
Governance
3,921
9,090
635,864
680,434
Analysis by fund
Unrestricted funds
592,645
671,733
Restricted funds
43,219
8,701
635,864
680,434
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 22 -
10
Support costs allocated to activities
2024
2023
£
£
Accountancy and bookkeeping
14,291
10,818
Consultancy
4,088
2,688
Governance costs
3,921
9,090
22,300
22,596
Analysed between:
Museum and field study centre
22,300
22,596
11
Net movement in funds
2024
2023
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
3,921
9,090
Depreciation of owned tangible fixed assets
64,219
64,796
Loss/(profit) on disposal of tangible fixed assets
-
(1,050)
12
Trustees

None of the trustees (or any persons connected with them) received any remuneration, benefits or expenses from the charitable company during the year.

13
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
33
35
Employment costs
2024
2023
£
£
Wages and salaries
401,646
398,597
Social security costs
21,235
20,133
Other pension costs
6,794
5,818
429,675
424,548
There were no employees whose annual remuneration was more than £60,000.
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
13
Employees
(Continued)
- 23 -
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2024
2023
£
£
Aggregate compensation
41,500
43,259
14
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

15
Tangible fixed assets
Freehold buildings
Plant and equipment
Fixtures and fittings
Total
£
£
£
£
Cost
At 1 April 2023
2,081,749
40,967
167,764
2,290,480
Additions
-
8,898
-
8,898
At 31 March 2024
2,081,749
49,865
167,764
2,299,378
Depreciation and impairment
At 1 April 2023
193,511
31,047
119,992
344,550
Depreciation charged in the year
41,678
5,943
16,598
64,219
At 31 March 2024
235,189
36,990
136,590
408,769
Carrying amount
At 31 March 2024
1,846,560
12,875
31,174
1,890,609
At 31 March 2023
1,888,238
9,920
47,772
1,945,930
16
Heritage assets
Artefacts
£
At 1 April 2023 and at 31 March 2024
8,921
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 24 -
17
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
16,058
18,382
Other debtors
38,381
122,366
Prepayments and accrued income
120
593
54,559
141,341
18
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
11,291
10,481
Trade creditors
24,969
22,602
Other creditors
52,296
45,436
Accruals and deferred income
14,895
25,303
103,451
103,822
19
Provisions for liabilities
2024
2023
£
£
Provision for wall repair
-
16,497
20
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
6,794
5,818

The charitable company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charitable company in an independently administered fund.

At the end of the year the Charity had outstanding contributions of £ 0 (2023 - £0).

GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 25 -
21
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
£
£
£
£
Reaching Out Grant
6,266
10,000
(5,279)
10,987
AIM Biffa Award: History Makers
895
-
-
895
Gallery Renovation
39,000
-
(37,940)
1,060
deLaszlo Live Link
7,000
-
-
7,000
Hampshire County Council
1,600
-
-
1,600
54,761
10,000
(43,219)
21,542
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
Reaching Out Grant
4,967
10,000
(8,701)
6,266
AIM Biffa Award: History Makers
-
895
-
895
Gallery Renovation
-
39,000
-
39,000
deLaszlo Live Link
-
7,000
-
7,000
Hampshire County Council
-
1,600
-
1,600
4,967
58,495
8,701
54,761

The Charity often receives donations and grants of a restricted nature, usually relating to the development of the buildings and property. These are deemed to be restricted until expenditure in relation to the specific purpose takes place.

 

Transfers from restricted funds are made when funds received for restricted purposes are deemed unrestricted.

 

AIM Biffa Award: History Makers

The AIM Biffa Award History Makers Scheme gives grants to museums, galleries and cultural facilities so that they can tell the stories of some of our lesser known historical figures. The scheme supports projects that use the life and achievements of extraordinary historical figures to inspire and educate visitors.

GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 26 -
22
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
1,964,913
536,064
(646,512)
1,854,465
Previous year:
At 1 April 2022
Incoming resources
Resources expended
At 31 March 2023
£
£
£
£
General funds
2,175,181
473,938
(684,206)
1,964,913
23
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2024
2024
2024
£
£
£
At 31 March 2024:
Tangible assets
1,890,609
-
1,890,609
Heritage assets
8,921
-
8,921
Current assets/(liabilities)
(45,065)
21,542
(23,523)
1,854,465
21,542
1,876,007
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 March 2023:
Tangible assets
1,945,930
-
1,945,930
Heritage assets
8,921
-
8,921
Current assets/(liabilities)
26,559
54,761
81,320
Provisions
(16,497)
-
(16,497)
1,964,913
54,761
2,019,674
GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 27 -
24
Operating lease commitments
Lessee

At the reporting end date the charitable company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024
2023
£
£
Within one year
1,145
1,145
Between two and five years
2,569
3,714
3,714
4,859
25
Related party transactions

During the year the charity made the following related party transactions:

 

Trustees

During the year the charity received donations from the Trustees of £330 (2023 - £270). At the balance sheet date the amount due to/from Trustees was £nil (2023 - £nil).

 

GWOC (Trading) Ltd

(Related by common control.)

During the year the company recharged costs totalling £66,000 (2023 - £48,924) to GWOC (Trading) Ltd, and GWOC (Trading) Ltd. made a donation of £166,243 (2023 - £211,420) to the company. At the balance sheet date the amount due to GWOC (Trading) Ltd. was £47,694 (2023 - £44,808 due from GWOC (Trading) Ltd).

 

Oates Memorial Library and The Gilbert White Museum

(A charity related by common control.)

During the year the Oates Memorial Library and The Gilbert White Museum made a donation to the company of £nil (2023 £nil). At the balance sheet date the amount due to the Oates Memorial Library and The Gilbert White Museum was £4,107 (2023 - £96,314 due from the Oates Memorial Library and The Gilbert White Museum).

 

Bowles Green Ltd

(Co-directors are also directors of this company.)

During the year the Charity purchased services from Bowles Green Ltd for £1,400 (2023 - £2,750). At the balance sheet date the amount due to/from Bowles Green Ltd was £nil (2023 - £nil).

 

26
Analysis of changes in net funds

The charitable company had no material debt during the year.

GILBERT WHITE & THE OATES COLLECTIONS
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2024
- 28 -
27
Cash generated from operations
2024
2023
£
£
Deficit for the year
(143,667)
(160,474)
Adjustments for:
Investment income recognised in statement of financial activities
(875)
(1,462)
Gain on disposal of tangible fixed assets
-
(1,050)
Depreciation and impairment of tangible fixed assets
64,219
64,796
Movements in working capital:
Decrease in debtors
86,782
45,062
(Decrease)/increase in creditors
(371)
72,594
Increase/(decrease) in provisions
(16,497)
16,497
Cash (absorbed by)/generated from operations
(10,409)
35,963
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