WHISTL ANNUAL REPORT 2022

28 Related party transactions Sales and purchases in the year and amounts due to/by Whistl Consolidated Limited as at 31 December 2022 to related parties/ undertakings are disclosed below:

Purchase/ recharges to Whistl Group 2022 £’000

Purchase/ recharges to Whistl Group 2021 £’000

Amounts due by Whistl Group 2022 £’000

Amounts due by Whistl Group 2021 £’000

81

-

Business Growth Fund (BGF) PostNL Data Solutions B.V.

78

-

279 227 587

81

236

87

201 282

Prime Vision B.V.

44

44 131

358

The Group has a trading relationship with Lifecycle Marketing (Mother and Baby) Limited in which Nick Wells was a Director and resigned 21 January 2022. The revenue from transactions with the company for the year ended 31 December 2022 amounted to £12,000 (2021: £1,115,000) with an amount of £14,000 (2021: £225,000) due to the Group at the year-end. The Group also has a trading relationship with P2G.Com Worldwide Limited in which James Greenbury is a Director. The revenue from transactions with the company for the year ended 31 December 2022 amounted to £485,000 (2021: £758,000) with an amount of £16,000 (2021: £19,000) due to the Group at the year-end. The expenditure incurred with the company by the Group for the year ended 31 December 2022 amounted to £14,000 (2021: £nil) with an amount of £2,000 (2021: £nil) due to P2G.Com Worldwide Limited by the Group at the year-end.

All transactions were undertaken at arms’ length and on normal commercial terms.

29 Financial Commitments: Group At 31 December, the Group had total future minimum lease payments under non-cancellable operating leases relating to building leases and plant & machinery, which fall due as follows:

2022 £’000

2021 £’000

19,907 50,542 29,138 99,587

Within one year

14,301

Within two and five years

50,064 38,267 102,632

Over five years

Whistl Annual Report 2022

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