REGISTERED NUMBER: 08178714 (England and Wales)

Strategic Report,

Report of the Director and

Audited Financial Statements

for the Year Ended

31 December 2024

for

JG Foods Limited

Trading as

Grape Tree

Page

Company Information

1

Strategic Report

2

Report of the Director

3

Report of the Independent Auditors

6

Statement of Comprehensive Income

9

Balance Sheet

10

Statement of Changes in Equity

11

Cash Flow Statement

12

Notes to the Cash Flow Statement

13

Notes to the Financial Statements

14

DIRECTOR:

N J Shutts

SECRETARY:

K A Lloyd

REGISTERED OFFICE:

Unit 2 Dandy Bank Road

Pensnett Trading Estate

Kingswinford

West Midlands

DY6 7TD

REGISTERED NUMBER:

08178714 (England and Wales)

AUDITORS:

DJH Audit Limited

Statutory Auditors

Church Court

Stourbridge Road

Halesowen

West Midlands

B63 3TT

The director presents his strategic report for the year ended 31 December 2024.

REVIEW OF BUSINESS

The directors consider the profit achieved on ordinary activities before taxation to be satisfactory, with the gross profit percentage maintained at a satisfactory level during the year.

The company continues to invest and to support with investing and a adding a new warehouse to future proofing the company growth strategy.

In addition to organic growth the management team continues with its strategic plan for new store openings.

PRINCIPAL RISKS AND UNCERTAINTIES

Management continually monitors the key risks facing the company together with assessing the controls used for managing these risks.

Product safety continues as an area that the company concentrates time and resource to maintain robust internal procedures to monitor and control product quality.

There are no other material exposures of the company relating to price risk, credit risk, liquidity risk and cash flow risk which are material for the assessment of the assets, liabilities, financial position and profit of the company.

SECTION 172(1) STATEMENT

The directors of JG Foods Limited and those of all UK companies must act in accordance with a set of general

duties which are detailed in the UK's Companies Act. The directors fulfil their duties partly through a governance

framework and delegate day to day decision making to the management team. The directors recognise that such

delegation needs to be much more than financial authority. The company's governance structure also covers the values and behaviours expected of the company's employees, the need to foster good business relationships and how the directors look to ensure that the company has a robust system of control.

Details of the company's commitment to foster good business relationships and its employees are included in the Report of the Directors.

KEY PERFORMANCE INDICATORS

Turnover has increased from £52.4m to £69.2m due to the expansion in the number of stores open by the year end and improved like for like store and e-commerce performance. Profit for the year has increased from £1.52m to £1.6m and retained earnings have increased from £7.3m to £8.9m.

ON BEHALF OF THE BOARD:

N J Shutts - Director

2 September 2025

The director presents his report with the financial statements of the company for the year ended 31 December 2024.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of a specialist food, health and wellbeing retailer.

DIVIDENDS

An interim dividend of 5 per share was paid on 1 July 2024. The director recommends that no final dividend be paid.

The total distribution of dividends for the year ended 31 December 2024 will be £ 50,000 .

FUTURE DEVELOPMENTS

The company continues to review its product range and store opening plan to meet customer and shareholder expectations.

DIRECTORS

N J Shutts has held office during the whole of the period from 1 January 2024 to the date of this report.

Other changes in directors holding office are as follows:

N G Morris - resigned 18 October 2024

ENGAGEMENT WITH EMPLOYEES

The company is committed to a policy of recruitment and promotion based on aptitude and ability without discrimination of any kind. Particular attention is given to the training, career development and promotion of all employees with a view to encouraging them to play an active role in the development of the company.

The company's policy is to give full and fair consideration to applications for employment made by disabled persons, having regard to their aptitudes and abilities.

Disabled persons receive appropriate training to promote their career development within the company. Employees who become disabled are retained in their existing posts where possible or retained for suitable alternative posts and are provided with retraining where necessary.

ENGAGEMENT WITH SUPPLIERS, CUSTOMERS AND OTHERS

The company is conscious that to realise its strategy it needs strong relationships with its suppliers, customers and other key stakeholders. The directors are continually briefed on all matters.

The Directors manage the relationships with the bank and insurers, maintaining records to comply with all legislation, engaging outside qualified advice when required.

STATEMENT OF CORPORATE GOVERNANCE ARRANGEMENTS

The directors of the company, who are also its shareholders, delegate day to day management and decision making to the management team. The directors maintain an oversight of the company's performance and ensure that management are acting in accordance with the strategy and plans agreed by them.

STREAMLINED ENERGY AND CARBON REPORTING

The company's greenhouse gas (GHG) emissions and energy consumption for the year ended 31 December 2024

was as follows:

Consumption of fuel for the purposes of transport

Combustion of gas

Purchase of electricity for own use *

Total

Energy use (kWh)

-

5,884

1,485,337

1,491,221

Fuel consumed (Ltrs)

49,433

-

49,433

GHG Emissions (MT Co2e)

153,752

381,402

535,154

Intensity ratio

2..378

(kg Co2e per std. unit)

The company's greenhouse gas (GHG) emissions and energy consumption for the year ended 31 December 2023

Consumption of fuel for the purposes of transport

Combustion of gas

Purchase of electricity for own use *

Total

Energy use (kWh)

-

2,965

1,106,011

1,108,977

Fuel consumed (Ltrs)

5,442

-

5,442

GHG Emissions (MT Co2e)

21,164

284,761

229,569

Intensity ratio

1.007

(kg Co2e per std. unit)

* including for the purposes of transport.

Sustainability Mission Statement

The company will take positive steps to develop environmentally sustainable processes, products, packaging and raw materials throughout the supply chain that will develop long term value for our customers, communities and associates.

Methodologies

Onsite Fuels:

Units of energy use are multiplied by the relevant emissions factor obtained from UK Government GHG Reporting: Conversion Factors 2022 to arrive at the quantity of emissions in tonnes of carbon dioxide.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements and accounting estimates that are reasonable and prudent;

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

-	prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

ON BEHALF OF THE BOARD:

N J Shutts - Director

2 September 2025

Opinion

We have audited the financial statements of JG Foods Limited (the 'company') for the year ended 31 December 2024 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;

-	have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

-	have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

-	the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

-	adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

-	the financial statements are not in agreement with the accounting records and returns; or

-	certain disclosures of director's remuneration specified by law are not made; or

-	we have not received all the information and explanations we require for our audit.

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We identify and assess risks of material misstatement of the financial statements, whether due to fraud and error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- the nature of the industry, control environment and business performance;

- results of our enquiries of management about their own identification and assessment of the risks of irregularities;

- any matters we have identified having reviewed the company's procedures for complying with laws and regulations and whether they were aware of any instances of non-compliance. The key laws and regulations we considered in this context included the Companies Act 2006.

Our audit procedures in relation to fraud included but were not limited to:

- reviewing balance sheet control accounts to ensure properly reconciled;

- addressing the risks of fraud through management override of controls by performing journal entry testing;

- performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- enquiring with management concerning actual and potential litigation claims.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

M Howell FCA (Senior Statutory Auditor)

for and on behalf of DJH Audit Limited

Statutory Auditors

Church Court

Stourbridge Road

Halesowen

West Midlands

B63 3TT

4 September 2025

TURNOVER

4

69,248,365

52,370,825

Cost of sales

34,057,442

26,539,369

GROSS PROFIT

35,190,923

25,831,456

Retail Overheads

22,367,939

18,064,834

Head office, Distribution &

Warehousing overheads

8,639,516

5,496,528

31,007,455

23,561,362

OPERATING PROFIT

6

4,183,468

2,270,094

Interest receivable and similar income

186,296

84,027

4,369,764

2,354,121

Interest payable and similar expenses

7

160,295

128,078

PROFIT BEFORE TAXATION

4,209,469

2,226,043

Tax on profit

8

1,086,317

702,997

PROFIT FOR THE FINANCIAL YEAR

3,123,152

1,523,046

OTHER COMPREHENSIVE INCOME

Capital Redemption

(1,499,980

)

-

Income tax relating to other comprehensive income

-

-

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX

(1,499,980

)

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

1,623,172

1,523,046

FIXED ASSETS

Intangible assets

10

22,821

22,135

Tangible assets

11

5,422,061

3,800,851

Investments

12

1

1

5,444,883

3,822,987

CURRENT ASSETS

Stocks

13

10,930,751

7,710,832

Debtors

14

3,481,675

2,568,300

Cash at bank and in hand

2,699,612

4,322,472

17,112,038

14,601,604

CREDITORS

Amounts falling due within one year

15

10,910,122

8,734,365

NET CURRENT ASSETS

6,201,916

5,867,239

TOTAL ASSETS LESS CURRENT LIABILITIES

11,646,799

9,690,226

CREDITORS

Amounts falling due after more than one year

16

(1,567,884

)

(1,361,803

)

PROVISIONS FOR LIABILITIES

19

(1,202,791

)

(1,025,451

)

NET ASSETS

8,876,124

7,302,972

CAPITAL AND RESERVES

Called up share capital

20

80

100

Capital redemption reserve

21

20

-

Retained earnings

21

8,876,024

7,302,872

SHAREHOLDERS' FUNDS

8,876,124

7,302,972

The financial statements were approved by the director and authorised for issue on 2 September 2025 and were signed by:

N J Shutts - Director

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 January 2023

100

5,929,826

-

5,929,926

Changes in equity

Dividends

-

(150,000

)

-

(150,000

)

Total comprehensive income

-

1,523,046

-

1,523,046

Balance at 31 December 2023

100

7,302,872

-

7,302,972

Changes in equity

Issue of share capital

(20

)

-

-

(20

)

Dividends

-

(50,000

)

-

(50,000

)

Total comprehensive income

-

1,623,152

20

1,623,172

Balance at 31 December 2024

80

8,876,024

20

8,876,124

Cash flows from operating activities

Cash generated from operations

1

3,357,746

3,657,524

Interest paid

(193

)

56

Interest element of hire purchase payments paid

(160,102

)

(128,134

)

Tax paid

(1,147,188

)

(175,387

)

Net cash from operating activities

2,050,263

3,354,059

Cash flows from investing activities

Purchase of intangible fixed assets

(686

)

(22,135

)

Purchase of tangible fixed assets

(2,600,852

)

(667,619

)

Sale of tangible fixed assets

7,090

9,333

Interest received

186,296

84,027

Net cash from investing activities

(2,408,152

)

(596,394

)

Cash flows from financing activities

Hire purchase movements in year

671,395

(601,487

)

Amounts withdrawn by directors

(386,366

)

(184,574

)

Share buyback

(1,500,000

)

-

Equity dividends paid

(50,000

)

(150,000

)

Net cash from financing activities

(1,264,971

)

(936,061

)

(Decrease)/increase in cash and cash equivalents

(1,622,860

)

1,821,604

Cash and cash equivalents at beginning of year

2

4,322,472

2,500,868

Cash and cash equivalents at end of year

2

2,699,612

4,322,472

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2024

2023

£

£

Profit before taxation

4,209,469

2,226,043

Depreciation charges

951,699

771,743

Loss/(profit) on disposal of fixed assets

20,851

(3,759

)

Movement in provisions

64,340

21,498

Finance costs

160,295

128,078

Finance income

(186,296

)

(84,027

)

5,220,358

3,059,576

Increase in stocks

(3,219,919

)

(825,947

)

Increase in trade and other debtors

(320,148

)

(57,456

)

Increase in trade and other creditors

1,677,455

1,481,351

Cash generated from operations

3,357,746

3,657,524

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 31 December 2024

31.12.24

1.1.24

£

£

Cash and cash equivalents

2,699,612

4,322,472

Year ended 31 December 2023

31.12.23

1.1.23

£

£

Cash and cash equivalents

4,322,472

2,500,868

3.	ANALYSIS OF CHANGES IN NET FUNDS/(DEBT)

At 1.1.24

Cash flow

At 31.12.24

£

£

£

Net cash

Cash at bank and in hand

4,322,472

(1,622,860

)

2,699,612

4,322,472

(1,622,860

)

2,699,612

Debt

Finance leases

(1,084,520

)

(671,395

)

(1,755,915

)

(1,084,520

)

(671,395

)

(1,755,915

)

Total

3,237,952

(2,294,255

)

943,697

1.	STATUTORY INFORMATION

JG Foods Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

The preparation of the financial statements in conformity with generally accepted accounting principles requires the directors to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results in the future could differ from those estimates. In this regard, the directors believe that there are no critical accounting policies where judgements or estimations are necessarily applied in the financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have been transferred to the buyer. This is usually at the point that the customer has purchased goods in the company's retail stores.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measure at cost, less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Short leasehold

-

20% on cost

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost and 10% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The directors have prepared forecasts covering a period of at least 12 months from the date of signing these financial statements which demonstrate that the company is expected to trade profitably and generate cash. The company has net assets and good cash balances. Therefore, the directors, having a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, have prepared the financial statements on a going concern basis.

Operating leases

Rentals paid under operating leases are charged to the Income Statement on a straight line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

4.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

Turnover is made up entirely of the sale of goods for the current and preceding year.

5.	EMPLOYEES AND DIRECTORS

2024

2023

£

£

Wages and salaries

10,822,595

8,376,048

Social security costs

563,315

407,869

Other pension costs

139,009

123,763

11,524,919

8,907,680

The average number of employees during the year was as follows:

2024

2023

Retail

553

551

Head office and distribution

78

77

631

628

2024

2023

£

£

Directors' remuneration

150,962

136,786

6.	OPERATING PROFIT

The operating profit is stated after charging/(crediting):

2024

2023

£

£

Depreciation - owned assets

672,748

548,281

Depreciation - assets on hire purchase contracts

278,953

223,458

Loss/(profit) on disposal of fixed assets

20,851

(3,759

)

Auditors' remuneration

12,466

11,000

Foreign exchange differences

(3,345

)

2,601

Other operating leases

5,433,962

4,873,123

7.

INTEREST PAYABLE AND SIMILAR EXPENSES

2024

2023

£

£

Bank loan interest

(114

)

(169

)

Loan

307

113

Hire purchase

160,102

128,134

160,295

128,078