The Group's banking arrangements are subject to a netting facility whereby credit balances may be offset against the indebtedness of certain other Group companies. £6.4m (2020: £5.1m) of the Group's cash and cash equivalents included in the balance sheet and the cash flow statement, is held by the trustee of the Group's employee benefit trust in relation to the share scheme for employees (£5.1m) and 'Here to Help' fund (£1.3m). Therefore, these funds are restricted and are not available to circulate within the Group on demand.