Charity Registratson No. 1075237 Company Registrdtion No. 03484285 (England ond Walesl NORTHERN HULL COMMUNITY DEVELOPMENT LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Fawley Judge & Easton Chartered Certified Accountants 1 Parliament Street Hull East Yorkshire HUI 2AS NORTHERN HULL COMMUNITY DEVELOPMENT LTD LEGALAND ADMINISTRATIVE INFORMATION Trustees Mrs Justina Oraka Cllr S Wilson Mrs J Brindley Ms K Y Pickering Mr S Prince Mr D Woods Secretsry Mr LWood5 Charity number 1075237 Company nurnber 03484285 Rggistered office Comunity Resource Centre 501 Endike Lane Hull East Yorkshire England HU6 8AQ Auditor Fawley Judge & Easton Chartered Certified Accountants I Parliament street Hull East YoTk5hire HU12AS NORTHERN HULL COMMUNITY DEVELOPMENT LTD CONTENTS Page Trustees. report Independent audilorfs report ststement of financial activrties Balance sheet 10 Notes to the financial statements 12-24 NORTHERN HULL COMMUNITY DEVELOPMENT LTD TRUSTEES, REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees. present their report and the financial statements of Ihe charity for the year ended 31 March 2017 The accounts have been prepared in accordan￿ with the a¢cA)unting policies set out in note 1 to the accounts and comply with the charity's the Charity's conslilution.the Charities Act 2011. the Companies Act 2006,Ihe Memorandurn and Articles of Association and Reporting by Charities.. Statement of Recommended Practice applicable to charTties prep?￿ng their accounts in a¢cordance wlh the Financial Reporting Standard for Smaller Entities Objectivas and activities The charity's objectives and principal aclivilie5 are to.. To support the growth c2pacity in Ihe area. which will involve local residents and interested p8rties in the running of the organisations and projects in the HU6 area. To develop long term assets in the area, for thè use of members of the communty, for the delivery of the projeds and lor the generation of income to 5UPPOrt the activity of the community and UIC and so reduc£ the dependency on short-lerm grant income. To develop Projects that will inuease the opportunities for HU6 residents through the development of employment based initiatives and through the delivery of training (both certifiealed and non- rtificated) The Trustees have paid due regard lo guidance issued by the Charity Commission in deciding what actsvities the Cha￿tY should undertake. ivhen planning our activities for the year the trustees have considered the charity commissions guidance on the public benefrt and how those activities will contribute to the charities aims and objectives as detailed below. The trustees have complied with Ihe dLty in section 17151 of the chaTlties Act 2011 to have due regard to public benefit guidance. as published by the charities commission. The Charity is es13blished for the purpose of associating with local and national authorities, private 5eclor. voluntary. community and other organisalions in a common effort to aid social sporting, environmental, culture, spirFtual and economic development wilhir¢ Northern Hull. Unity contracts - is the soci31 enterprise of trading am of UIC, and developed as part of the exil strategy of foundation for WOTk the enterptise creates local jobs to support the development of a local quality building maintenancè service offering support in moving people on in thè employment market throltgh work- based activity and on-site work experience, and underpinning the local economy in job ￿eatiOn and local service delivery. The company has also been active in supporknng projects and indimduals in the 8rea through its project and bursary funds, and by providing adwce and assistan￿ to local organisations in applying for funding. The comp8ny has also been adive by providing advice and 5UPPOrt to local organisalions in applying for funding. The company has continued to build a portfolio of residential properties for let and intend to continue the a¢liMty through the next financial year as part of ils asset building strategy. Applications for employment by disabled persons are a￿ayS fully conBidered, bearing in mind the aptitudes of the app5icant concerned. In the event of members of st?ff becoming disablèd, every effort is made to ensure that their employment within the charity continues and that the appropriate training is arranged. It is the policy of the charity that the training. career development and promotion of disabled persons should, as far as possible, be identical to that ol other employees. NORTHERN HULL COMMUNITY DEVELOPMENT LTD TRUSTEES, REPORT {CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Achievements and perforniance During the year under review the company has.. _1. Grown a strong footfall at the heart of the community at 372 Greenwood Avenue. 1. Grown a strong footfall at the heart of the communty at 372 Greenwood Avenue. 2. Become a NCFE a￿redited centre in delivering a variety of training courses 3. Continued lo deliver UKSPF funding through the Explorsng Opporlunities, Voices on the Estate & Healthy Hotnes 4. Developed an Adult Learning Space Spa￿ at 372 Greenwood Avenue, lo ensure residen15 have access to Adult EducatlDn Budget funding for Maths, English & IT 5. Supported residents of Hull through the winter via our Healthy Homes scheme 6. Continued to house and support 14 businesses al the Greenwood Business & Enterprise cenlre. 7. Delivered food parcels for the local eommvnity and residents. 8. Launched a Construction Study Programme: replscing the existing Traineeship project. 9. DeveSDped properties on beha5f of Hull City Council 10. We have hosted a total of 1.596 volunleer hours during the year. 11. Supported the Unty Café within Ihe Ofchard Centre until November 2023 12. Supported the Resettlement team of Hull City Council in settling a number of familie5 in the cty. During the year under review we have worked in partnership wlh-. Locality Hull City Council's Northern Area Team . The PCSO'S - The Refugee Support Team, preparing properties for new arrival5. . Community Trtumph Re31 Aid Fa￿share, delivering food bags in the community. Looking Goocl, Feeling Good Hvll Northern Social Club No Dig CommuntyAllotmenls Humber Learning Consortium Citizens Adwce Bureau City Healthcare Partnership . ReNew Hull City Council Regeneration Kingswood High School Rainbow Garden Hull Library of Stuff Probe Hull Ltd. As part of fulfilling the companies, objectives it ha5 operated the Unty Contracts Division which generates incorne through the provision of building mèintenance serviGes to residents, cotnmunily groups, Hull Cty Council and other registered SOGial landlords. Unity Contracts have approached other organisalions such as housing landlords. development trusts, charitablè organisstions and community groups and caffied out works foT them. Unty Contracts also works with the Asylum Support Team in support people into homes. NORTHERN HULL COMMUNITY DEVELOPMENT LTD TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS. REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Financial review The financial statements are set out elsewhere in this report. During the year under review the Company has a surplus of income over expenditure of £190,792 leaving the company with net assets of £1,354,111. Reserves Policy The Trustees seek to maintain a level of free reseTves {that is fund5 not tied up in fixed assets and restrictèd funds) that will enable the Charity to Sustain its operation over a period when the income generation maybe curtailed temporartly or petm3nently. The Trustees consider the most appropriate level to be 6 months expenditure on chari13ble objectives and management of the organisations and are strivi￿g to increase free reserves lo this level given the growth of the organisation. Deficit on the General Fund The Trustees are endeavouring tc> put in place revenue streams which will enable this dèficit lo be reduced in the future. To the extent that this does not happen a transfer from the Endowment will be made for the previous years deficit in accordance with the business plan for the release of the funds lo the Charily. 11 is the policy of the charity that unrestricted funds which have not been designated for a specifjc use should be maintained 2t a level equivalent to btheen three and six month's expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in fundirsg, they will be able to continue the charity's current activities while Gonsider81ion is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year. The Truslees are reviewing the major risks to which the Charity is exposed. Inlemal risks are millimised by Ihe implementation of procedures for authorising transactions and projects, to ensure consislenl quality of delivery for all operational aspects of the Charity. These prO￿duleS are periodically reviewed lo ensure they meet the needs ofthe Charity PLANS FOR FUTURE PERIODS In accordance with the business plan UIC afe looking to explore further income generating work and projeds: Unity ConlT2¢ts- exp2nding in areas of handyman service to thè elderly and disabled. fa¢ililies management, training in additional construction skills, support serwce5, link5 to social firms and community yroups, younger people and skills for life. Business Support- Develop our busirEess 5UPPOrt offer lo ensure that the tenants at 372 Greenwood Avenue have the opporfunity lo develop and grow Iheir businesses. Propety- Work with the local authority lo develop empty properties across the city whith will be transferred into ownership of UIC after completion. Computer Suite- Continue 10 5UPPOrt local residents with job searGh, training and digital deprivation. Training and skills- develop a strong training offer for local residents aged 16+ around Maths, English, IT. Con51ruclion, Health and Social Care, Customer Service and Hospltalily & Catering. Greenwood Sile - Now that the $5te is operational, build up a regular centre user b8se that will support residents with a variety of projects. Work in partnership with Hull City Council to renovate empty properties wrthin Ihe City to bling them back into occupation. NORTHERN HULL COMMUNITY DEVELOPMENT LTD TRUSTEES. REPORT (CONTINUED)(INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Structure, governance and management The company Northern Hull Community Development Lirniled, which trade5 as Unity in Community {UIC)is a company limited by guarantee and a registered ¢harity govemed by its Memorandum and Artides ofA5sociation. It acts entirely as a noTrprofit making org3nisalion The TTUStees, who are also the directors for the PLSrptsse of company law, and who served during the year and up to the date Df signature of the financial statements were-. Mrs Justin8 Oraka Cllr S Wilson MTS J Brindley Ms K Y Pickering MrAWdre Mr S Prince Mr D Woods (Resigned 11 June 20231 TTUStees are recruited from the local communty and organis3tions and are elected to the Board at Ihe Annual General Meeting. In accordance with the Memorandum and Articles of Association at the Annual Genetal Meeting one-third of the directors will retire by rotation Mr D Walker and Mr5 J Oraka being eligible offer themselves for re-election. A maximum Df three new trustee5 may be cwpted onto the Board until the nexl Annual General meeting when they will retire and being eligible be nomillaled for reappointment by the members. The Trustees lo retire by rotation shall be those who have served longest Sin￿ Iheir last appointment or re-appointment: but between persons who became or were last re-appointed Trustees on the same day those to retire shall be (unless they otherwise agree amongst themselves) be determined by all. The company's cu￿ent policy conceming the payment of lffjde creditors is to follow the CBI'S Prompt Payers Code (copies are available from Ihe CBI. CentTe Point, 103 New Oxford Street, London WC1A 1DUI. The company's Current policy concerning the paymenl of trade ￿edItorS is to.. settle the terms of payment wilh suppliers when agreeing the temis of each tr3nsaction', ensure that suppliers are made aware of the terms of paymenl by inclusion of the relevant terms in conlracls., and pay in accordance with the company's contractual and other legal obligations. Trade creditors of the company at the year end were equivalent lo 30 day's purchases, based on the average daily amount invoiced by suppliers during the year. The Board of Trustees who are also the director5 meet rnonthly to administer the Charity. They are supported by various sub-committees. The Finance Manager and Contracts Manager oversee the day to dsy operation of Ihe Charity supportèd by paid slaff and volunteers. Employee involvement Applications for employment by disabled persons are always fulty considered, bearing in mind the aplrtude5 of the applicant concemed. In the event of members of staff becoming disabled, every effort is made to ensiire that their employment within the charity continues 2nd that the appropriate training is arr3nged. 11 is the policy of the charity that the training. career development and promotion of disabled persons should, as far a5 possible, be identical lo ttiat of other employees. NORTHERN HULL COMMUNITY DEVELOPMENT LTD TRUSTEES, REPORT (CONTINUED){INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 Statement of Trustees, responsibilitiès The Trustees, who are also the director5 of Northem Hull CommL5nity Development Ltd for the purpose of company law, are responsible for pfeparing the Trustees. Report and the accounts in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Pradicel. Company law require5 the Trustees to prepare accounts for each financial year which give a true and fair wew of the state of affairs of the charity and of the incoming reSoUr￿S and appliG8tion of resour￿5, including the income and expendilure, of the chariiable company for that yeaT. In preparing these accounts, the Trustees are requiTed lo. select suitable accounting policies and then apply them consistentty., observe the methods and principles in the Cbarilies SORP; - make judgements and estimates that are reasonable and prudent,. and prepare the accounts on the going COn￿M basis tjnless it is inappropriate to presume that the charity will Gontinue in operatioll. The TTuslees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any lime the financial position of the charity and enable theTn to ensure that the accounts cornply with the Companiès Act 2006. They are also Tesponsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Auditor A resolution proposing that F8wley Judge & Easton be reappointed as audito[5 of the company will be put to the members. The Trustee5' report was approved by the Board of Trustee5. Mr S Prince Trustee Dated-. 18 December 2024 NORTHERN HULL COMMUNITY DEVELOPMENT LTD INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF NORTHERN HULL COMMUNITY DEVELOPMENT LTD Opinion We have audited the financial stalements of Northern Hull Community Development Ltd (the 'charity') for IhE year ended 31 March 2024 which comprise the statement of financial activities, the summary income and expendtture account, the balance sheet, the statement of cash flows and notes to the financial slalemenls, including signif cant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Stsndard 102 The Finan￿81 Reporting standard applicable in the UK and Republic of Ireland (United lQngdom Generally AG￿pIed AGry)unling Pra¢tice)- Sn our opinion, the financial statements.. give a true and fair view of the state of the charitable company's affairs as at 31 Mar¢h 2024 and of ils incoming resources and application of resources. for the year then ended., have been propeTly prepared in accordance with United Kingdom Generally A¢cepled AGcounting Practice,. and have been prepared in a￿OrdanCe with the requirements of the Companies Act 2006. Basis for opinion We conducted our audit in accordance with International Standards Auditing (UK) IISAs (UK)) and applicable law. Our rèsponsibilities under those standards are further describèd in the Auditoffs ￿sponSIbl11b2S for thg audit of the finanGial statements section of our report. We are independent of the charity 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 accordan￿ with these requirements. We believe thal the audit ewden¢e we have obtained is 8uffi¢ienl and appropriate to provide a basis foT our opinion. Concluslons relating to going concern In auditing the financial statemenls, we have concluded that the Trustees, use of the going concem basis of accounting in the preparation of the financial stalements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, indiwdu311y or ctsllectively, may cast signifir3nt doubt on the charity's ability to continue as a going con￿rn for a period of at least tselve months from when the financial stalements are authorised for issue. Our responsibilities and the rosponsibililies of the Trustees with respecl lo going ¢oncern are described in the relevant sections of this report. Other infomiation The other information comprises the information included in the annual report other than the financial statements and our auditorfs report thereon. The Trustees are responsible for the other infomiation conlained within the annual report. Our opinion Dn the financial statements does not cover the other inftirmalion and we do not express any form of assurance condusiorE thereon. Our responsibility is to ￿ad the other Information and. in doing so, consider whether the other information is materially inconsislenl with the financial statements or our knowledge Dblained in the course of the audit, or otherwise 8ppears to be materially misstated. If we identrfy such material inconsistencies or apparent material misstatements, we are required to deterrnine whether this gives rise to a material misstatement n the finan'. Depreciation of owned tangible fixed assets 9,391 12.270 10 Trustees None of the Trustees lor any persons connected with them) re￿fjved any ￿muneratIon or benefits from the Charity duTing the year. 17- NORTHERN HULL COMMUNITY DEVELOPMENT LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 11 Employees The average monthly number of employees during the year was. 2024 Number 2023 Number 13 13 Employment costs 2024 2023 Wages and salaries Social security costs Other pension costs 332.853 23,593 9.325 341,554 10,000 5,000 365,770 356.554 There were no employees whose annual remuneration was more Ihan £60,000. 12 Other 2024 2023 Financing costs 19,034 13,186 19,034 13.186 13 Taxation As a chanty Ihe company is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 256 of the Taxalion of chargeable Gains Act 1992 to the extent that these are applied lo its charitable objects- No tax Charges have arisen in the charity 14 Transfers The Trustees are endeavouring to put in pla￿ revenue slresms which will enable this deficit lo be reduced in the future. To the extenl that thi5 does not happen a transfer from the Endowment will be made for the previous years deficit in accordan￿ with the business plan for the release of the funds to the Charity 18- NORTHERN HULL COMMUNITY DEVELOPMENT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 15 Tangible fixed assets Land and building$ Investment Property FlxtUTeS, rittings & equipmont Motor Vèhicl8s Total Cost At 1 April 2023 Additions Revaluation 189,074 710,000 74,947 90,000 93.698 26,376 1.019,148 74,947 90,000 At 31 March 2024 189,074 874,947 93,698 26.375 1,184,095 Depreciation and Impainnent At 1 April 2023 Depreciation charged in the year Revaluation 23.024 7,708 99,750 91.371 1,108 25,799 575 23g,944 9,391 199,750) (99,7501 Al 31 March 2024 30,732 92,479 28,374 149,585 Carying amount Al 31 M?rch 2024 158.342 874.947 1,219 1.034,510 Al 31 March 2023 166,050 610,250 2,327 577 779.204 The freehold properties valued at £110.000 were donated lo the Company by the North Hull Housin¢ Action Trus1. The Company is not at liberty to freely dispose of the properties. The restrictions imposed are sel OLrt in the land certificates. registration numbers HS232045 and HS213105. Freehold land and buildings includes £861,584 of properties rented out on short tem) leases 16 Fixed asset investm9nts Unlisted investments Cost or valuation At 1 Apfil 2023 & 31 March 2024 17.093 Carrying amount At 31 March 2024 17.093 At 31 March 2023 17,093 17 Stocks 2024 2023 Finished goods and goods for resale 11.941 3,705 19- NORTHERN HULL COMMUNITY DEVELOPMENT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 8 Debtors 2024 2023 Amounts falling due within on¢ year: Trade debtors Prepaymènts and awrued income 264,544 402,193 1,266 264.544 403,459 19 Loans and overdrafts 2024 2023 Bank loans 175,175 179,672 Payable within one year Payable after one year 22,812 152.363 22,812 156,860 The IDng-temi loans are secured by fixed charges over the following properties.. 22 Bardshaw, 51 Bachelor street, 10 Limedane, 154 Hall Road, 2 Isledane, 10 Jipd2ne, 5 we$￿¥Y Aven¥Je, 14 lglh Avenue. 3 Na5hcourt, 19 Earls¢ourt. 20 Creditors- amounts falling due within one year 2024 2023 Notes Bank loans Other taxalion and s0¢ial security Trade creditors Olher creditors A¢cru8ls and deferred income 19 22,812 6,639 12,255 10,766 403,477 22,812 4,927 13,948 13.036 34,606 455.949 89,329 21 Creditors: amounts falling due aftermore than one year 2024 2023 Notes Bank loans 19 152,363 156,860 -20- NORTHERN HULL COMMUNITY DEVELOPMENT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 22 Restricted funds The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donoTS as to how they may be used. At 1 April 2023 Incomlng resour¢e$ Resources At 31 March expended 2024 ActiDn to work Matthew good Foundation UKSPF Nationwide Commurlity Grants Energy Grants HLC - Explortng Opportunllies HLC- Bursary 492 500 58,644 1492) (5001 158.6441 {30.0001 {33.8791 1151,6511 (1.5651 30,000 131.196 151.651 1,565 97,317 30,000 344,048 (276,7311 97,317 Previous year: At 1 April 2022 Incoming resourcgs Resources At 31 March expended 2023 UKSPF Nationwide Gomrnunity Grants Julia & Han Rausiyg Gfoundwork CCLD - Ashton C105e Energy Grants NHS NBF Winter Wamith Grant Two Ridings Community Foundation 69.000 49.125 500 1,500 170,243 133.750 9,183 9,356 2,000 169,000) (1g,125) 1500) 11,5001 {170,243) 1133,7501 {9.183) 19,3561 12.000) 30,000 444.657 1414,65n 30,000 The Bursary Fund and Communty Fund are held to make Bmall grants lo ¢ommunity groups and residentB who wish to fvrther their training and education. -21 NORTHERN HULL COMMUNITY DEVELOPMENT LTD NOTES TO THE NNANCIAL STATEMENTS (CONTINUED} FOR THE YEAR ENDED 31 MARCH 2024 23 E#dowment fvnd$ mo￿￿*nt ltt funds Tr4nsfeTS G#in% iThd GthB4nd n¢*•t lo￿•¥ 3% WiTEh 2021 1 Apnl 2D2t 2D22 r•ÈtTrurc HUH HAT EDdwment 1.123.832 t,123.832 1,123.832 1,123.832 1.123.832 1.123,B32 The Nffih Hu11 HATaDdDvmxnt is Ih¥fundÈ rtha58dt¢lhA charityto b¥ u$ed in accordancewth the bU￿￿t$S rthnA￿ ?￿$t0 M¥th 2￿9 22 NORTHERN HULL COMMUNITY DEVELOPMENT LTD NOTES TO THE FINANCIAL STATEMENTS {CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 Unrestri¢tgd funds The unrestricted funds of the charFty comprise the unexpended balances of donations and granlg which are not subject lo specific conditions by donors and grantors as to how they may be used. These include designated funds which have been Set aside out of unrestricted fund5 by the trustees for specific purposes. At 1 April 2023 Incoming resources Resources ¢xpended Gains and At 31 March losse5 2024 General funds 9,487 628.431 1694,706) 189.750 132,962 Previous year. At 1 April 2022 Incomlng resources Resources exponded Gains and At 31 March losses 2023 General funds 121,062) 596,837 (566.288} 9.487 25 Analysls of net assets betvleen funds Unrestricted funds 2024 Restricted Endowment funds funds 2024 2024 Total 2024 At 31 March 2024: Tangible assets Current assetsl(liabi5iliesl Long term liabilities 1.034,510 89,322 1,034,510 471,964 (152.3631 285,325 {152,363) 97,317 132,962 97.317 1,123,832 1,354,111 Unrestricted funds 2023 Restrictsd Endowment funds funds 2023 2023 Total 2023 At 31 March 2023: Tangible asset5 Investments Current asselsllliabililies) Long terni liabilities T19,204 17,093 327,535 779,204 17.093 523,882 (156,8601 166,347 (156,8601 30.000 9.487 30,000 1.123,832 1,163,319 26 Related party transactions Transactions with related partie$ During the year the charity entered into the following tr8nsactions with related parties.. -23- NORTHERN HULL COMMUNITY DEVELOPMENT LTD NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 26 Related party transactions {Continuedl Mrs J Brindley who is also a Trustee provided consultancy services to Northern Hull Community Development Limited during the year of £33.000. 27 Cash generated from operations 2024 2023 Surplus for the year 1,042 60.549 Adjustments for.. Depreciation and impairment of tangible fixed assets 9,391 12,270 Movements In working capit31-. {Increaselldecrease in stocks Decreasel(incre8se) in debtors Increaselldecreasel in credf(ors 18,2361 138,915 366,620 3,286 1121.1961 (102,131) Cash generated froml{absorbed by) operations 507,732 (147,2221 -24-