Comment whether the entity would require to recognize any liability in respect of leaves.

At 31st March, 2024, the average unused entitlement is two days per employee. The company on the basis of experience expects that 184 employees will take no more than five days of paid sick leaves in 2024-2025 and that the remaining sixteen employees will take on an average of six and a half days each. The company expects that it will pay an additional 24 days of sick pay as a result of the unused entitlement that has accumulated at 31st March, 2024 (one and a half days each, for sixteen employees). Therefore, the company would recognize a liability equal to 24 days of sick pay.