Charity Number 1008295 hlanchester Cathedral Dovolopment Trust Annual Report arKI Financial Statements Year Ended 31 December 2024
Manchester Cathedral Development Trust Annual report and financlal 8tatements for the year ended 31 December 2024 Contents Pago Legal and administrative infomiation Trustees, report 24 Statement of the responsibilitie8 of the Trustee8 Independent Examlner's report to the Trustees Stat8ment of finanGlal activities Balan¢e sheet ststement of ca8h fflowa Notes to the financial statements 1 c16
Manchester Cathedral Development Trust Annual report and flnanclal ststemonts for the year ended 31 December 2024 Logal and admln18tratlve Informatlon Contact AddM88 Manchester Cathedral Development Trust Victoria Street Manchester M3 1SX Telephon8 0161-83&2220 Lagal Statu$ The charity was fomied as a Trust under a Dedaration of Trust dated 2 December 1991. It is a Reglstered Chartfy (1008295). Trustees Lay Trustees: Mr R. E. Hoh CBE DL LLB- Chalr Mr D.R. Alllnson Mr P. Deakin Mrs M.E.McClintod( MBE, BA Capitular Trustees.. The Dean of Manchester The Very Reverend R.M. Govender The Reverend Canon J.N. Ashworth - retired 3 March 2024 Canon P.S. Blinthom The Reverend Canr)n l.H. Jorysz- appnted 24 April 2024 The Venerable D.J. Sharples - retlred 31 March 2024 The Reverend Canon G.R.E. Thomas - appointed 2 October 2025 Independ&nt Examingr Sarah Andeon FCCA BDO LLP Eden Building Irwell Street Salford M3 SEN BankerJ Royal Bank of S¢oiland pl¢ st Ann Street Branch 1 Hardman Boulevard Manchester M3 3AQ
Manchester Cathedral Development Trust Trustees, report for t1 year èndad 31 Decembgr 2024 The Trustees present their annuaj report and the unaudited financlal statements for the year ended 31 December 2024. Stru¢turep govemanco and management The charlty was formed as a Trust under a Declaration of Trust dated 2 December 1991. It 18 a Reglstered Charlty (1008295). Trustsas w> served during the year were as listed on paoe 1. There is provislon for five Capittjlar Trustee8 being ex-offlclo trateeS consisting of the Dean and four residentiary Canons of Manchestsr Cathedral together with four Lay Twstees. The Lay Trustees are apF)ointed for a term of three years but may be reappointed. Trustees are re¢ruMed by a varlety of methods indudlng recommendatlons from existing Trustees. Each indtvldual who has been recoMmeIed Is then intervlewed by the Chalrman and other Trustees as approprlate and then elected by the Trustees. New Trustses are provided wlth an induction pad( and are given regular presentatlons on the charitable activlties Df the charty at the Trustee meetlngs. The Trustees elect a lay chainnan from their number, the Vice chalr belng the Dean of Manche8ter. Trustee meetings should be held ce a year and the quorum for a meeting 18 five trustees consisting of not less than three Capiknlar Trustees. A Finance Committee which has been e8tabll8hed with Its maln lerms of ref8renco belng to: . Revlew and wL)nitW the accountlng pesses. . Oversee Ffeparatlon of ttrE ftnancial accounts. The Trustees are responslble for setting the strateglc direGtion of the charty. Rl8k Managemont The Twstees have perfomied a review ofthe rlsk8 that we believe could geriously affect the chaiity's perfomianGe, future prospects, repulatlon or its ablltty to deliver against Its priorities. This developnnt of our risk proGess has resulted In Ihe inclusion of1Squidty as a prlncipal risk. The approval of grants to the Cathedral. our major cash outflow, 18 d08ely monitored wtth regular forecasts of cash requlrements and regular management a¢¢ounts that are revlewed by the trustees. The trustees are therefore satisfied that there are appropriate financ5al arrangements in place to ensure that the charlty is able to carry out Its objectives wlthln its cash flow availability. Golng Concern The financial statement8 have been prepared on a going concern basls. The Twstees have revisited the going concern assessment at the date of signlng. The forecasts confirm that the charity can meet its obligatknn8 as they fall due. The Trustees note that the charty has cash balances available that represent many year8 of non-dlscretionary expenditure. As such the Trustees are satisfied that the Charity can settle its obligations for a period of at least 12 months from the date of signlng the financial statements and that it IB appropriate for the finandal statements to be prepad on a going concem basls. ObJectiV88 and actlvlties The Twsl 18 a registered charity whose objects are'.- The improvement, enhancement and major refurblshment of Manchester Cathedral, its fabric and grounds and any other land owned by or leased to the Trust. and the prO$10n of new facilitles and equipment of general benefit to Manchester Cathedral and the communlty seNed by Manchester cathed1. The catyng t arKllor provlsion Df finanGial asslstance for the carrying out of new works or new addltlons to Manchester Cathedral including (but wtthout prejudlclng the generallty of the foregoing) substantial works of decoration and restoration and renovatlon work which shall, in the rea80nable opinion of the Trustees (and after consult8tion with the Cathedral Architect for the time being) be considered to b6 works whlch do not constitute part of the nomial and routine costs of running Manchester Cathedral.
Manchester Cathedral Development Trust Trustees, report for the yoar ended 31 Decembw 2024 Objeetlv08 and actlvltles Icontinu8dl The as8iStlng of the Dean and Canons in such other purposes and objects which the Dean and Canons wish to carry out and whlch the trustees oonsider to be éncompa8sed wSihln the foregolng objects, The Trustees have had due regard to the Charfty Commission guldance on publc benefit, Governlng Documentatlon Rgstrlcuon In raising income for the Charity, the Trustees shall observe the following restriction., They shall not undertake any permanent tradlng actlvttles in ralslng ndS for the charltable objects as detailed above, Achlovaments and performance Fundraising Progr3 The Trustees are currentty working wlth the dlrector of fundraising to dèvelop the next phase of the Development Plan. During 2018 & again In 2023 a mslor exerci8e was undertaken examlnlng use of space in the Cathedral including a number of workshops being held wlth various stakeholders. This project was funded F)y a Resilient Heritage Grdnt from the Natlonal Herltage Lottery Fund and the results lead to outline concepts for improvements to the Cathedral fabrfc. The Cathedral has recentty submltted a succe8sful Stage 1 bid trj the Natlonal Lottery Herttage Fund. The project includes development of the Reglmental Chapel to offer a better interpretation and exhibltion space. updating of th8 Cathedral Library Including re-In8tatement to Its former glory. creating a more welcoming and accesslble entrance atthe West End together wth a better public tollet fracilty. There is now a clear directlon for fundralsing. Flnanclal Rovlew Total Income for the year amounted to £114,045 compared to £13.119 in 2023. Thls Included £100,000 from the Benefact Twst towards the Nstional Lottery Heritage Fund Development Project. Grants of £28,450 were made to the Cathedral in the year (2023- £28,450>. Net income forthe year amounted to £73,994 {2023- Net expendlture £25.691). At 31 Dember 2024 re8lJicted funds amounted to £181,612 (2023.. £76,612) and unrestrlcted fund8 amounted to £80,948 (2023: £111,954). The Cathedral requests grants from the charlty as the work progresses on the various projects. Currently. the next phase of the development project 15 being developed together with a fundraislng strategy. ReseNps Pollcy The Trustees do notCL)nsider It nec988ary to have a specific reserves policy as grants are only made when sufficient reserves are available. At 31 December 2024 total reserwes amounted to £282,560 (2023 - £188.566) of fj¢h £181,612 (2023- £76,612) are restricted. The reslrlcted fvndB have arfsen from the Chaty attracting funding for specifEc purposes over the years Induding the new organ, new lighling and new liturgical furniture. The major5ty of these projects have now been completed and the grants have been paid to the Cathedral. A number of new Sources of donatlons are belng established particulaty for the National Heritage Loltery Fund bid and the ftnal phase of the new lighting. thus reduclng the overall financlal risk to the Charity.
Manchestsr Cathedral Development Trust Trustoe8' rnport for the year anded 31 Docember 2024 Fundralslng SeGtion 162a of th8 Charitles Act 2011 requlres charitles to make a statement regardlng fundralsing activitles. Although we do not undertake widespread fijndralslng from the general public. the legislation define8 fund ralslng a8 "801iclting or olher¥ise procuring money or other property for charitable purposes. Such amounts receivable are presenled In our accounts as 'voluntary income" and Sndude legacles and grants. In relation to the above we confirm that all solKltaions are managed internalty, without involvement of commercSal participators or professional fund-rai8ers, or third parlies. The daY-tdaY management of all income generation Is delegated to the executive team, who are accountable to the trustees. The chaiity18 not bound by any undertaklng to be bound by any regulatory 8cheme. We have recelved no ¢r)mplaints in relation to fundralsing activltles. Our temi$ of employment require staff to behave reasonably at all times,. as we do not approach Individuals for funds we do not have to particularise thls to fundraislng activities nor do we conslder tt necessary to deslgn specific procedures to monitor 8uch actlvitie8.
Manchester Cathedral Development Trust Ststsment of rosponslbllltles of the Truste88 for thg year 8ndod 31 DgGember 2024 Statèmènt of re8pon8lbllltles of th& Trnstees The Trustees are responslble for preparfng the Annual Report, Trustees, report and the flnanclal statsments in accordance wlth applicable law and regulations. Charlty law requires the Trustees to prepare financlal stments for each finandal year in accordance with United Klngdom Generally Accepted Accountlng Practlce (United Kingdorn Accounting Standards and appllcable law). Under charty law the Trustees must not approve the financial statements unle$8 they are satisfied that they give a true and fair view of the state of affalrs o the charity and of the incoming resources and applioatlon of re80urces, includlng the Income and expenditure. of the charity for that period. In preparlng these flnancial stst8ments, tho Trustees are required to: seleot suitable accountlng pollGies and then aF)pty them conslstsntly; observe the methods and principles In the applicable Charltles SORP. make judgements and accounting estlmatss that are r&a80nable and prudent state whether appllcable UK Accountlng Stsndards have been followed, subject to any material departures disdos8d and explained In the financial statements; prepare the financial statements on the going concern basis urless It Is Inappropriate to pt8sume Ihat the charity will continue in business. The Trustee8 are responslble for keeplng adequate accounting records Ihat are sufflclent to show and explain the charlty's transactlons and disdose with reasonable accuracy at any tlme the financial position of the chaTIty and 8nable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the pr6Vontion and detection of fraud and other irTegularltles. This Report was aF)proved by the Trustees on 16 October 2025 and Signed (m behalf of the Trustees The Vory Roverend R.M. Govender- Trustee
Manchester Cathedral Development Trust Roport of the Indep&ndontèxaminor Y•ar 8ndod 31 Decgmber 2024 INDEPENDENT EXAMINER¥8 REPORT TO THE TRUSTEES OF MANCHESTER CATHEDRAL DEVELOPMENT TRUST I report to the trustees on my examinatlon of the a¢counts of the Trust for the year ended 31 December 2024 which are Set out on pages 7 to 16. Thls report Is m8de solely to the chaiity's trustee8, a8 a body, in accordance wlth Regulallon 31 of the Charlties {AGcounts and Reports) Regulations 2008. My work has bean undertaken so that I mlght state to the charfty's trustees those matters l am required to stale lo them In an independent examiner's report and ft)r no other purpose. To the fullest extent perm6tted by law, I do not a¢pt or as8ume responsibllity to anyone other than the charws trustees as a body, for my work, for thls rewrt, or for the statement I have made. Respon8ibllitlos and basls for report As the trustees of the charity you are responsib18 for the preparatlon of the ac¢ounts in aCClanCe with the requirements of the Charitles Act 2011 (Xh& Acr). I report in respect of my examination of the charlty's accounts Carried out under sectlon 145 of the Act and in carrying out my examlnatlon I have followed all the applicabl& Directions given by the Charity Commission under section 145{5){b) of the Act. Indèp8hdont oxamlngV8 Statement I have completed my wmination. I conflrm that no matwlal matters have com8 to my attention in connection with the examination giving me cause to believe that in any matsrial respect.. accountlng records were not kept in respect of the charlty as required by sectlon 130 of the Act; or 2. the aCcnts do not acco1 with those records,, or 3. the accounts do not Gompty wlth the acwunting requlrements concerning the form and content of the accounts set out In the Charities (Account8 and Reports) Regulations 2008 other than any requirement Ihat the accounts give a Yrue and fair vi* whlch is not a matter considered as part of an independent examination: or 4. Ihe accounts have not been prepared in accordan with the ffEthods and prfnclples of the Statem8nt of Recommended Practio for accountlng and reporting by charities (applicable to charltie8 preparlng thelr accounts in accordance viith the Financial Reportlng Standard applicable in the UK and Republic of Ireland {FRS 102}). I have no GonGerns and have com8 across no other matters in connectlon wlth the examination lo which attentlon shwld be drawn in this report In Oler to enable a proper understanding of the accounts to be reached. Slgned., a-- Sarah Anderson FCCA BDO LLP Eden Bulldlng Imell Street Salford M3 SEN Date: 16 October 2025
Manchester Cathedral Development Trust Balanc8 8ho8t as at 31 December 2024 2024 2023 Note8 Currènt assots Debtors Cash at bank and in hand 6,178 265,456 4,309 195.794 271,634 200,103 Crndltors: amounts falllng du8 wlthln one yoar 9,074 11,537 Net current a880ts 262,560 188.566 Net as¥ots 262,580 188.566 Funds Restricted fund8 Unrestricted funds 181,612 80.948 76,612 111,954 10 262,560 188,588 These financial Statements were approved by the Trustees and authorised for Issue on 16 October 2025. R.E. Hough CBE DL LLB - rustsg The notes on pages 10 to 16 form part of these financlal statements.
Manchester Cathedral Development Trust Statement of Ca8h Flow8 for tho yoar ond8d 31 December 2024 2024 Total Funds 2023 Total Funds Notes Cash flov4B from operatlng a¢llvlttes: Net cash genorated byllusod In) operatlng actlvi1198 11 65,707 (33,299) Cash flows from Investing actfvitlog: Int6re8t and dividend8 3,956 2,609 Net cash provlded by inveth'ng activlllgs 3,955 2,609 Chango In cash and cash equlvalents in the year Cash and cash equlvalents brought fOard 69,662 (30,690) 195,794 226,484 Cash and cash equivalents carried forward 265,456 195,794
Manchester Cathedral Development Trust Notes fomiing part of th8 financlal 8tatement$ for the year ended 31 Decembèr 2024 Accountlng pollcles The financlal statements are prepared under the historical cost convention and In accordance with the Statement of Recommended Practlce 'Accountlng and Reporting by Charities SORP (FRS 102)" effective January 2019, applIcae UK Accountin9 Standards and th& Charltles Act 2011. The partlcular accounting policies adopted by the Trustees are deribed b810w. The reglstered offlce of the charity is Manchester Cathedral, Vlctorfa street, Manchester M3 1 SX. The flnan¢ial statements have been prepared to glve a 'true and fair, view and have departed from thé Charitieg (Accounts and Reports) Regulations 2008 only to the extent required to provlde a 'true and falr, vlew. Thls departure has Involved following Accounting and Reportlng by Chafitles preparlng their financlal statsments in accordance with the Flnancial Reportlng Standard applicable in the UK and Republic of Ireland (FRS 102) rather than the Accounting and Reporting by Charle$. Statement of Recommended Prxtlce effectlve from 1 April 2005, th1¢h has since been withdrawn. The financial statements ar& prepared in GBP, belng the functional currenty, and are rounded to the nearest pound. The followlng prlncipal accounllng pollcles have boen applled: Flnanclal Instrumonta The charity only has financial assgts and flnancial Ilabllltles of a kind that qualify a8 basic finan¢ial in8truments. Basic financlal instruments are recognised at transactlon value. Going Concern Th8 financial Statements have been prepar1 on a going concern basis, The Trustees have revi8ited the going concem assessment at the date of signing. The forecasts Confirm that the Gharty can meet Its obligatrons as they fall due. The Trustees note that the charity ha8 cash balanGes avallab]e that represent many years of nor discretionary expenditure. As such the TTUStees are satisfied that the Charity can settle Its obligatfions for a period of at least 12 months from the date of signing the financial Statements and that it is appropriate for the flnanclal statements to be prepared on a golng concern basis. Fund Accountlng Unrestrkted gener81 fund8 are funds which are available for use at the discretion of the Trustees in furtheranG& of the general objectives of the charity. Restricted fvnds are funds to be used in accordance wlth speclfic restri¢tion8 imposed by doThJrs or whlch have been ra18ed by the charty for partlcular purposes. Income All Income Is recogni8ed once the charlty has entitlement to the income, it Is probable that Ihe Income wlll be received and the amount of income receivable Gan be measured reliably. Donations are recognised In th& statement of financlal activities when the charfiy has been notifled in writing of both the amount and settlement date. In the event that a donation Is subject to conditions that requlre a level of performance befor8 the charlty 18 enthled to the fijnds, the income is deferred and not recognised unt51 e1th8r those ¢ondltlons are fully met, or the fulfilment of those condltlon818 wholly within the control of the charlty and it 18 probable that those condltlons will be met. 10
Manchester Cathedral Development Trust Notes forniing part of tha fiarla1 ststem•nts for the year ended 31 D8oember 2024 Contlnued Accountlng policle8 (contlnued) Incomfr (contlnued) Legacy glfts are recogni8ed on a ca8e by case bas18 following the grant of prob8te when the executrjr ot the State has communlcated in wrltlng the amount of the legacy, that there are sufficient assets In the estate to pay the legacy and that any condltions attached to the legacy are thin the Gontrd of the charity or have been m&t. Investment income Is Included when receivable. Dlrect Charltable Expendlture U8bllltie8 are recognlsed as expendllure a8 soon as there is a legal or constructive obllgatlon committing the charty to that expenditure, It is probable that settlement wlll be required and the amount of the obligation can be m8a8ured or estimated rellably. All expendtture is accwnted for on an accwals basis. Costs of raising funds comprise the costs assoclated with attra¢ting voluntary income. Chaiitable expenditure comprise8 those Costs incurred by the charlty in the delivery of ts actlviti&8 and seNices to Manchester Cathedral and the communFty $8rved by Manchestsr Cathedral. It includes both C08ts that can be allocated diredly to such activities and those costs of an Indlrect natur8 necessary to support them includlng governance costs. Taxation The charity ts exempt from tax on Income and gains falling wlthin section 505 of the Taxes Act 1988 or section 256 of the Taxation of Chargeable Gains Act 1992 to the extent thatthese are applied to its charitable objects. Cash at bank and In hand Cash at bank and in hand includ8s cash and all bank Guent and deposit accounts with a maturity of thr8e months or less. Judgements In apptylng accountlng policie8 and koy sourceB of estlmatlon uncortalnty In preparing the Financial Statements, management is requlred to make estimates and as8umptlons which affect repovted income, expenses, assets, liabilitles and disclosure of Contingent assets and liabilities. Use of available information and application of judgement are inherent in the fonnatlon of estimates, together with expectations of future events that are believed to be reasonable underthe circumstances. Actual results in the future could diFfer from such eBtimates. The financial statements include a provision agalnst the recoverabilty of a debt owed by Manchester Calhedral Ventures Limited. There are not considered to be any other key areas of judgement in these financial statements. 11
Manchester Cathedral Development Trust Notss forniing part of the financlal statsments for tho year ended 31 December 2024 Continued Incom8 Year ended 31 December 2024 Un. Rèstrtcted restricted funds fund8 2024 Total Income Donatlons and legacies Tax recoverable Uler Glft Aid 104,000 1,000 4,108 982 108,108 1,982 105,000 5,090 110,090 5n¢ome from Investments Interest receivable on short term deposits 3,955 3,955 Total In¢ome 105,000 9,045 114,045 Year ended 31 December 2023 Un. Restrlcted re8trl¢tsd funds funds 2023 Total Income Donations and legacies Tax recoverable under Glft Ald 9,354 1.156 9,354 1,156 10,510 10.510 Income from investments Intere8t receivable on short temi deposEts 2,609 2,809 Total Incomo 13,119 13.119 12
Manchester Cathedral Development Trust Note8 formlng part of the flnarial statomont8 for the year ended 31 Decembor 2024 Contlnued Charltablo expendltur• Ygar ended 31 December 2024 R08trictad funds Unr88trictsd 2024 funds Total Grants Manchester Cathedral 28,450 28.450 Support Costs 11,601 11,6D1 40,051 40,051 Year ended 31 December 2023 Restrlcted fundg Unrestrfcted 2023 funds Total Grant8 Manchester Cathedral 28,450 28,450 Support CO8t8 10,360 10,360 38,810 38,810 Support costs 2024 Total 2023 Total SupFX)rt costs Include: Finance costs Governance costs - statutory accounts Governance costs - Independent examlners fee other costs 5,196 1,500 4,662 243 4.455 1,125 4,536 244 11.601 10.360 Support costs Induding governance costs are charged to Gharitable expenditure and allocated between restricted and unrestricted funds based on the grants made for the fund in thatyear. The total support costs for the year amounted to £11.601 (2023: £10,360) and include post&Je, slationery, prfnting, professlonal fees, sundry expenses and independent examiner fees. There wara no employees durlng the current or previous year. Trustees Remunerallon No Trustees. or person related or connected by business to them, have received any remuneratlon or had expenses reimbursed from the Charity during the year. The ChaTity does not have any employees. 13
Manchester Cathedral Development Trust Nots8 fomilng part of financial statements for thè year endod 31 December 2024 Contlnued Debtor8 2024 2023 Gift ald re¢overable 6,178 4,309 6,178 4,309 Cr8dltoY8: amounts falling duo wlthln one year 2024 2023 Manchester Cathedral Accruals 400 8,674 400 11,137 9,074 11,537 AnalysJs of ngt assets b8tween funds R8Strict•d Unrestrfcted funds funds Total funds Fund balances at 31 Dec&mber 2024 as represented by: Debtors Cash at bank and in hand Creditor8 due within one year 6,178 83,844 {9,074) 6.178 265,458 (9.074) 181,612 181,612 80.948 262,580 FurKI balances at 31 December 2023 as representsd by: Debtors Cash at bank and in hand Creditors due within one year 4,30 4,309 119,182 195,794 {11,537) {11,537) 76.612 78.612 111,954 188,568 RestrICt Funds Restrlcted Funds 2024 Brought forbwdrd Income ExpondEture Transfer Carriod fomard Organ fund LSghtlng Improvement Fund Cathedral Fabrlc Fund We8t End Development 46.525 1,242 28,845 46,525 1.242 28,845 1Q5,000 los,0 76.612 105,000 181,812 14
Manchester Cathedral Development Trust Notss forniing part of the flnanclal statements for th? year ended 31 D8comber 2024 Continued RestrlGted Funds Icontinu8d) Restrlcted Funds 2023 Brought foNMrd Income Expendlture Transfer Carried Organ Fund Llghting Improvement Fund Cathedral FabAc Fund 46,525 1,242 28,845 46,525 1,242 28,845 76,612 76,612 All restricted funds relate to amounts recelved ft)r repatr8 or impr(wements to Manchester Cathedral. 10. Unrgstrlcted Funds Brought forward Incom Expendir9 Transfers Carrled fornard Unrestricted Funds 2024 111,954 9,045 (40.051) 80,948 Unrestricted Funds 2023 137,645 13,119 (38,810) 111,964 11. Recon¢lllatlon of not expgnditure to net cash flow from operating activltl88 Recon¢iliatson of net income to net cash generated byl(used> In operating activities: 2024 Net Incomel{expenditure) for the reporting period (as per the ststement of financlal aGtivities) Adjustrnent8 lor.. Deduct IntsSt from investlng adivities {Increase) In debtors {Decrease) In credltrjrs 2023 73,994 (25,691} (3,955) (1.869) (2,463) (2,809) {884) (4,115) Net cash gentrated byl(used in) operating actlvlties 65,707 {33,299) 12. Relatsd PartlO8 The Capltular Trustee8 are members of the Chapter of Manchestsr Cathedral whl¢h Teceived grants In the year amountlng to £28.450 (2023- £28,450) as set out In note 3 on page 13. At 31 December 2024 £400 was owed to Manchester Cathedral (2023 - £400).
Manchester Cathedral Developmgnt Trust Nots8 fornilng part of tho financlal ststsmant8 for the year ended 31 Decembor 2024 Contlnued 12. Relatsd Parues (conllnued) Manchester Cathedral Ventures Limited, a Company whlch the Very Reverend R.M. Govender, Reverend Canon Dr l.J. Jorysz and Reverend Canon G.R.E. Thomas are dlrectors, owed the Trust £97,500 (2023: £97,600), a provision of £97,500 (2023.. £97,500) has been made against this debtor. The provision was first made in 20[ and there have been change8 in circumstances to warrant any amendment In the provision. 16