Charity registration number 1093264
Company registration number 04420032 (England and Wales)
THE COMEDY TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
THE COMEDY TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Dr M Caslin
(Appointed 18 June 2024)
Mr I D Christie
Mr K E Dunn
Mr K W Heywood
(Appointed 25 April 2024)
Miss F E Jones
(Appointed 2 July 2024)
Miss S L Lavery
(Appointed 29 April 2024)
Miss G I Miller
Secretary
Mr K E Dunn
Charity number
1093264
Company number
04420032
Principal address
Royal Court Theatre
1 Roe Street
Liverpool
L1 1HL
Registered office
Royal Court Theatre
1 Roe Street
Liverpool
L1 1HL
Independent examiner
Andrew Moss BA FCA
DSG
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
THE COMEDY TRUST
CONTENTS
Page
Trustees' report
1 - 3
Statement of trustees' responsibilities
4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 15
THE COMEDY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 APRIL 2024
- 1 -

The trustees present their annual report and financial statements for the year ended 30 April 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 Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)".

Objectives and activities

The objects of the charity are to advance the education of the public in Liverpool and its surrounding districts by the provision of workshops, classes, discussion forums and writing competitions in schools, colleges, and otherwise in the art of comic writing, performance and movement whether by live performance, radio, cinema, television or any other related media.

 

The policies adopted in the furtherance of these objectives are to grow the annual Liverpool Comedy Festival into an International event, to continue to develop confidence building workshop programmes for young people and to develop programmes that have a positive effect on health and well-being of people within the community.

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

Achievements and performance

In the early part of the year we worked with a business analyst to evaluate our focus and outputs. This led to us pivoting staff resources to increase commercial revenue via our workplace training programmes and commercial partners.

 

This will help us to secure funds to deliver our charitable aims and objectives in a sustainable manner over the next 3-5 years.

 

Therefore, we opted to pause community work that:

We did, however, continue in delivering the rest of our extensive community work, such as our three year Heritage Lottery Funded project Laugh it Off: The Historical Role of Humour in Liverpool’s Resilience.

 

Our Project Manager, who joined the organisation in 2023, flourished in his role, growing the project in exciting new ways and making correct decisions when challenges were put in our way.

 

Our core funding from Liverpool City Council remained and we continued to apply for suitable grant funding for community projects.

 

Our collaboration with Liverpool Hope University evolved, bringing onboard Salford and Edge Hill Universities, working on developing innovative new evaluation methods that will provide valuable data to potential funders.

 

The Comedy For Social Change initiative worked with new groups and continued to grow.

Liverpool Comedy Festival returned with a strong emphasis on health and wellbeing. Our fourth annual Doddy Day took place in November and was extremely popular.

 

Doddy Day celebrates the life and legacy of the late, great Sir Ken Dodd and his passion for the healing power of humour, thus sitting perfectly with the ethos of our organisation.

 

We also expanded our Trustee Board significantly in 2024, providing us with more rounded and rigorous quarterly board meetings.

THE COMEDY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -
Financial review

The results for the year and the Trust’s financial position at the end of the year are shown in the attached financial statements.

The Trust recorded a surplus of £352 (2023: deficit of £25,275) for the year. The Trust has received core funding of £16,250 (2023: £23,002) from Liverpool City Council in respect of the 2023/24 year and will be able to continue with its operations at a reduced level in the forthcoming year if other funding sources continue to be limited.

At the year end the Trust had net assets of £13,552 (2023: £13,200) represented by unrestricted funds of £13,552 (2023: £13,200) and restricted funds of £nil (2023: £ nil).

Reserves policy

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 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 charity’s current activities while consideration is given to ways in which additional funds may be raised. At the year end, reserves do not meet this target level and the trustees are looking into ways to increase charity funds.

Risk policy

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. This includes the financial risks to the trust which could prevent it operating effectively.

Plans for future periods

TCT will continue to apply to relevant trust funds and foundations. We will upscale our commercial work and develop new offers. Our plans for 2024/25 involve upscaling our commercial programme, developing new community projects and launching a brand new website in early 2025.

Structure, governance and management

The Trust is a company limited by guarantee and registered charity. The Trust's objectives are to run an annual comedy festival for Liverpool to nurture and develop new talent and to use comedy and humour to enrich the lives of all communities.

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:

 

Ms N M Adamu
(Appointed 1 March 2024 and resigned 20 December 2024)
Mr C B Burnley
(Resigned 16 May 2024)
Dr M Caslin
(Appointed 18 June 2024)
Mr I D Christie
Mr K E Dunn
Mr K W Heywood
(Appointed 25 April 2024)
Miss F E Jones
(Appointed 2 July 2024)
Ms C B Morgan
(Resigned 24 April 2024)
Miss S L Lavery
(Appointed 29 April 2024)
Miss G I Miller

The charity adheres to recruit trustees to ensure the board has the range of skills and experience necessary to comply with its collective responsibility. Trustees must be prepared to take on training. Training requirements are decided after an assessment is made of what skills are 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 £1 in the event of a winding up.

 

The Comedy Trust Steering Committee was further developed to include more partners and stakeholders.

THE COMEDY TRUST
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 3 -

Small company provisions

This report has been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

 

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

Mr K E Dunn
Trustee
27 January 2025
THE COMEDY TRUST
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 30 APRIL 2024
- 4 -

The trustees, who are also the directors of The Comedy Trust 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 Trust and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust 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 Trust 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 Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

THE COMEDY TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE COMEDY TRUST
- 5 -

I report to the trustees on my examination of the financial statements of The Comedy Trust (the Trust) for the year ended 30 April 2024.

 

This report is made solely to the charity’s council of management, as a body, in accordance with section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the charity’s council of management those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s council of management as a body, for my work, for this report, or for the opinions I have formed.

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.

Andrew Moss BA FCA
DSG
Castle Chambers
43 Castle Street
Liverpool
L2 9TL
Dated: 27 January 2025
THE COMEDY TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2024
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
Notes
£
£
£
£
£
£
Income from:
Donations and legacies
3
3,610
-
3,610
3,000
-
3,000
Charitable activities
4
45,704
45,250
90,954
18,561
35,830
54,391
Investments
5
-
-
-
1
-
1
Total income
49,314
45,250
94,564
21,562
35,830
57,392
Expenditure on:
Charitable activities
6
48,962
45,250
94,212
43,337
39,330
82,667
Total expenditure
48,962
45,250
94,212
43,337
39,330
82,667
Net income/(expenditure) and movement in funds
352
-
352
(21,775)
(3,500)
(25,275)
Reconciliation of funds:
Fund balances at 1 May 2023
13,200
-
13,200
34,975
3,500
38,475
Fund balances at 30 April 2024
13,552
-
13,552
13,200
-
13,200

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

THE COMEDY TRUST
BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 7 -
2024
2023
Notes
£
£
£
£
Current assets
Debtors
11
4,595
2,779
Cash at bank and in hand
49,147
61,620
53,742
64,399
Creditors: amounts falling due within one year
12
40,190
51,199
Net current assets
13,552
13,200
Net assets
13,552
13,200
The funds of the Trust
Unrestricted funds
13,552
13,200
13,552
13,200

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 April 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 27 January 2025
Mr K E Dunn
Trustee
Company registration number 04420032 (England and Wales)
THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 8 -
1
Accounting policies
Charity information

The Comedy Trust is a private company limited by guarantee incorporated in England and Wales. The registered office is Royal Court Theatre, 1 Roe Street, Liverpool, L1 1HL.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Trust's Memorandum and Articles of Association, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Trust is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

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

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.

Donated services or facilities are included in incoming resources when the benefit to the charity is reasonably quantifiable and measurable. They are valued by the trustees at the amount the charity would have been willing to pay for the services or facilities on the open market.

1.5
Expenditure

Expenditure is recognised on an accruals basis.

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.

THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 9 -
1.7
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.

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.

Impairment of financial assets

Financial assets, other than those held at fair value through income and expenditure, are assessed for indicators of impairment at each reporting date. Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected.

 

If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in net income/(expenditure) for the year.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in net income/(expenditure) for the year.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the Trust transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities

Basic financial liabilities 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.

THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 10 -
1.8
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.

1.9
Retirement benefits

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

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.

3
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Donations and gifts
3,610
3,000

Included within donations and gifts is an amount of £3,150 (2023: £3,000) regarding gifts in kind of accountancy services.

4
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£

Project and workshop fees

45,704
-
45,704
18,561
-
18,561

Grants

-
45,250
45,250
-
35,830
35,830
45,704
45,250
90,954
18,561
35,830
54,391
THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
4
Income from charitable activities
(Continued)
- 11 -
Grants
2024
2023
£
£
Liverpool City Council
16,250
23,002
LCVS - LCC Community Mental Health Fund
-
11,828
National Lottery
25,000
-
Other
4,000
1,000
45,250
35,830
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2024
2023
£
£
Interest receivable
-
1
6
Charitable activities
2024
2023
£
£
Staff costs
47,395
33,198

Project fees

1,600
14,429

Performer fees

260
292

Workshop fees and expenses

29,544
23,448

General expenses

3,656
3,375
82,455
74,742
Share of support costs (see note 7)
8,607
4,925
Share of governance costs (see note 7)
3,150
3,000
94,212
82,667
Analysis by fund
Unrestricted funds
48,962
43,337
Restricted funds
45,250
39,330
94,212
82,667
THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 12 -
7
Support costs allocated to activities
2024
2023
£
£
General expenses
8,607
4,925
Governance costs
3,150
3,000
11,757
7,925
Analysed between:
Charitable activities
11,757
7,925

Governance costs includes payments to the Independent Examiner of £3,150 (2023: £3,000).

8
Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Trust during the year (2023: none).

9
Employees

The average monthly number of employees during the year was:

2024
2023
Number
Number
Charitable activities
2
2
Employment costs
2024
2023
£
£
Wages and salaries
46,513
32,519
Other pension costs
882
679
47,395
33,198
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.

THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 13 -
11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
1,845
-
Prepayments and accrued income
2,750
2,779
4,595
2,779
12
Creditors: amounts falling due within one year
2024
2023
£
£
Other taxation and social security
3,325
1,239
Trade creditors
500
-
Other creditors
999
48
Accruals and deferred income
35,366
49,912
40,190
51,199

Included in accruals and deferred income is deferred income of £35,366 (2023: £49,285) relating to income received for future periods.

THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 14 -
13
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.

Movement in funds
Movement in funds
Balance at
1 May 2022
Incoming resources
Resources expended
Balance at
1 May 2023
Incoming resources
Resources expended
Balance at
30 April 2024
£
£
£
£
£
£
£
Liverpool City Council
-
23,002
(23,002)
-
16,250
(16,250)
-
LCVS
3,000
11,828
(14,828)
-
-
-
-
National Lottery
-
-
-
-
25,000
(25,000)
-
Other funds
500
1,000
(1,500)
-
4,000
(4,000)
-
3,500
35,830
(39,330)
-
45,250
(45,250)
-

Liverpool City Council - funding in respect of the "Culture Liverpool Investment Programme" and represent funds received for the Liverpool Comedy Festival.

 

National Lottery – funds awarded for the project Laugh it Off : The Historical Role of Humour in Liverpool’s resilience.

 

LCVS - Liverpool City Council Community Mental Health fund.

 

Other funds include funding towards stand up comedy projects for young people.

 

THE COMEDY TRUST
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 15 -
14
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 May 2023
Incoming resources
Resources expended
At 30 April 2024
£
£
£
£
General funds
13,200
49,314
(48,962)
13,552
Previous year:
At 1 May 2022
Incoming resources
Resources expended
At 30 April 2023
£
£
£
£
General funds
34,975
21,562
(43,337)
13,200
15
Analysis of net assets between funds
Unrestricted funds
Restricted funds
Total
Unrestricted funds
Restricted funds
Total
2024
2024
2024
2023
2023
2023
£
£
£
£
£
£
Fund balances at 30 April 2024 are represented by:
Current assets
13,552
-
13,552
13,200
-
13,200
13,552
-
13,552
13,200
-
13,200
16
Related party transactions

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

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