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2024-04-05-accounts

Trustees Annual Report of The Sellars Charitable Trust for the financial year ended 5[th] April 2024

The name of the charity is The Sellars Charitable Trust. The registration number is 1105300

The charity was set up by Ian and Carol Sellars, and they are the sole trustees. All decisions are made jointly by the trustees

The charity is funded solely by grants from Ian and Carol Sellars

The charity exists to make charitable donations to charitable organisations selected by Ian and Carol Sellars and their children.

In the financial year ended 5[th] April 2024 the trustees determined to make a substantial donation to Great Ormond Street Children’s Hospital and lesser donations to Sheffield University and to Crisis

In this financial year, total grants received by the trust amounted to £312,500 and the total donations made by the trust were £215,800. There was a cost of £900 for the preparation of the financial statements. The trustees did not receive any remuneration or other payment from the Trust

REGISTERED CHARITY NUMBER: 1105300

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 5 April 2024

for

The Sellars Charitable Trust

J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

The Sellars Charitable Trust

Contents of the Financial Statements for the Year Ended 5 April 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10

The Sellars Charitable Trust

Report of the Trustees for the Year Ended 5 April 2024

The trustees present their report with the financial statements of the charity for the year ended 5 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the trust are for such Charitable purposes as the Trustees in their discretion think fit.

Public benefit

The trustees confirm that they have considered the guidance contained in the Charity Commission's general guidance on public benefit when setting the grant making policy for the year. The trust complies with its public benefit responsibilities by making grants to institutions.

Grantmaking

The trustees adopt a proactive approach in seeking worthy causes requiring support.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the year, the trustees have allocated funds to financially support several charities.

Fundraising activities

The trust is funded principally by gifts from the founders.

FINANCIAL REVIEW

Financial position

The charity has liquid resources of £55,605 (2023: £21,887).

Reserves policy

The trustees have sought to balance grants paid with gifts received whilst maintaining a balance available for any urgent grants

FUTURE PLANS

The trust plans to continue the activities outlined above in the forthcoming years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The Trust is an incorporated trust, constituted under a trust deed dated 13 July 2004. The trust is a registered charity.

Recruitment and appointment of new trustees

I Sellars and Mrs C Sellars are appointed trustees for life.

Organisational structure

The trust is managed by the trustees who meet regularly to agree the consideration of grant making, investment, reserves and risk management policies and performance.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1105300

Principal address

1 Ranelagh Avenue London SW6 3PJ

Page 1

The Sellars Charitable Trust

Report of the Trustees for the Year Ended 5 April 2024

Trustees I Sellars Mrs C Sellars

Independent Examiner

A S Robinson FCA J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ I Sellars - Trustee

Page 2

Independent Examiner's Report to the Trustees of The Sellars Charitable Trust

Independent examiner's report to the trustees of The Sellars Charitable Trust

I report to the charity trustees on my examination of the accounts of The Sellars Charitable Trust (the Trust) for the year ended 5 April 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A S Robinson FCA The Institute of Chartered Accountants in England and Wales

J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

Date: .............................................

Page 3

The Sellars Charitable Trust

Statement of Financial Activities for the Year Ended 5 April 2024

5.4.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
312,500
EXPENDITURE ON
Charitable activities
Charitable activities
215,800
Other
1,382
Total
217,182
NET INCOME/(EXPENDITURE)
95,318
RECONCILIATION OF FUNDS
Total funds brought forward
21,887
TOTAL FUNDS CARRIED FORWARD
117,205
5.4.23
Total
funds
£
-
-
360
360
(360)
22,247
21,887

The notes form part of these financial statements

Page 4

The Sellars Charitable Trust

Statement of Financial Position 5 April 2024

5.4.24
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
6
62,500
Cash at bank
55,605
118,105
CREDITORS
Amounts falling due within one year
7
(900)
NET CURRENT ASSETS
117,205
TOTAL ASSETS LESS CURRENT
LIABILITIES
117,205
NET ASSETS
117,205
FUNDS
8
Unrestricted funds
117,205
TOTAL FUNDS
117,205
5.4.23
Total
funds
£
-
21,887
21,887
-
21,887
21,887
21,887
21,887
21,887

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. I Sellars - Trustee

The notes form part of these financial statements

Page 5

The Sellars Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2024

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. GRANTS PAYABLE

Charitable activities
The total grants paid to institutions during the year was as follows:
Great Ormond Street Hospital
Sheffield University
Crisis
5.4.24
£
215,800
5.4.24
£
200,000
10,800
5,000
215,800
5.4.23
£
-
5.4.23
£
-
-
-
-

Page 6

continued...

The Sellars Charitable Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2024

3. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance costs Totals
£ £ £
Other resources expended 482 900 1,382

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2024 nor for the year ended 5 April 2023.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 5 April 2024 nor for the year ended 5 April 2023.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
EXPENDITURE ON
Other 360
NET INCOME/(EXPENDITURE) (360)
RECONCILIATION OF FUNDS
Total funds brought forward 22,247
TOTAL FUNDS CARRIED FORWARD 21,887
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£ £
Tax 62,500 -

continued...

Page 7

The Sellars Charitable Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2024

7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
At 6.4.23
£
Unrestricted funds
General fund
21,887
TOTAL FUNDS
21,887
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
312,500
TOTAL FUNDS
312,500
Comparatives for movement in funds
At 6.4.22
£
Unrestricted funds
General fund
22,247
TOTAL FUNDS
22,247
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
-
TOTAL FUNDS
-
5.4.24
5.4.23
£
£
900
-
Net
movement
At
in funds
5.4.24
£
£
95,318
117,205
95,318
117,205
Resources
Movement
expended
in funds
£
£
(217,182)
95,318
(217,182)
95,318
Net
movement
At
in funds
5.4.23
£
£
(360)
21,887
(360)
21,887
Resources
Movement
expended
in funds
£
£
(360)
(360)
(360)
(360)

continued...

Page 8

The Sellars Charitable Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2024

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 6.4.22 in funds 5.4.24
£ £ £
Unrestricted funds
General fund 22,247 94,958 117,205
TOTAL FUNDS 22,247 94,958 117,205

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
312,500
312,500
Resources
Movement
expended
in funds
£
£
(217,542)
94,958
(217,542)
94,958
Resources
Movement
expended
in funds
£
£
(217,542)
94,958
(217,542)
94,958
94,958

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 5 April 2024.

Page 9

The Sellars Charitable Trust

Detailed Statement of Financial Activities
for the Year Ended 5 April 2024
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Gift aid
Total incoming resources
EXPENDITURE
Charitable activities
Grants to institutions
Support costs
Finance
Bank charges
Governance costs
Independent Examination
Total resources expended
Net income/(expenditure)
5.4.24
£
250,000
62,500
312,500
312,500
215,800
482
900
217,182
95,318
5.4.23
£
-
-
-
-
-
360
-
360
(360)

This page does not form part of the statutory financial statements

Page 10

REGISTERED CHARITY NUMBER: 1105300

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 5 April 2024

for

The Sellars Charitable Trust

J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

The Sellars Charitable Trust

Contents of the Financial Statements for the Year Ended 5 April 2024

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Statement of Financial Position 5
Notes to the Financial Statements 6 to 9
Detailed Statement of Financial Activities 10

The Sellars Charitable Trust

Report of the Trustees for the Year Ended 5 April 2024

The trustees present their report with the financial statements of the charity for the year ended 5 April 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the trust are for such Charitable purposes as the Trustees in their discretion think fit.

Public benefit

The trustees confirm that they have considered the guidance contained in the Charity Commission's general guidance on public benefit when setting the grant making policy for the year. The trust complies with its public benefit responsibilities by making grants to institutions.

Grantmaking

The trustees adopt a proactive approach in seeking worthy causes requiring support.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

During the year, the trustees have allocated funds to financially support several charities.

Fundraising activities

The trust is funded principally by gifts from the founders.

FINANCIAL REVIEW

Financial position

The charity has liquid resources of £55,605 (2023: £21,887).

Reserves policy

The trustees have sought to balance grants paid with gifts received whilst maintaining a balance available for any urgent grants

FUTURE PLANS

The trust plans to continue the activities outlined above in the forthcoming years.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The Trust is an incorporated trust, constituted under a trust deed dated 13 July 2004. The trust is a registered charity.

Recruitment and appointment of new trustees

I Sellars and Mrs C Sellars are appointed trustees for life.

Organisational structure

The trust is managed by the trustees who meet regularly to agree the consideration of grant making, investment, reserves and risk management policies and performance.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered Charity number

1105300

Principal address

1 Ranelagh Avenue London SW6 3PJ

Page 1

The Sellars Charitable Trust

Report of the Trustees for the Year Ended 5 April 2024

Trustees I Sellars Mrs C Sellars

Independent Examiner

A S Robinson FCA J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ I Sellars - Trustee

Page 2

Independent Examiner's Report to the Trustees of The Sellars Charitable Trust

Independent examiner's report to the trustees of The Sellars Charitable Trust

I report to the charity trustees on my examination of the accounts of The Sellars Charitable Trust (the Trust) for the year ended 5 April 2024.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

A S Robinson FCA The Institute of Chartered Accountants in England and Wales

J P B Harris & Co. Chartered Accountants Harmile House 54 St Marys Lane Upminster Essex RM14 2QP

Date: .............................................

Page 3

The Sellars Charitable Trust

Statement of Financial Activities for the Year Ended 5 April 2024

5.4.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
312,500
EXPENDITURE ON
Charitable activities
Charitable activities
215,800
Other
1,382
Total
217,182
NET INCOME/(EXPENDITURE)
95,318
RECONCILIATION OF FUNDS
Total funds brought forward
21,887
TOTAL FUNDS CARRIED FORWARD
117,205
5.4.23
Total
funds
£
-
-
360
360
(360)
22,247
21,887

The notes form part of these financial statements

Page 4

The Sellars Charitable Trust

Statement of Financial Position 5 April 2024

5.4.24
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
6
62,500
Cash at bank
55,605
118,105
CREDITORS
Amounts falling due within one year
7
(900)
NET CURRENT ASSETS
117,205
TOTAL ASSETS LESS CURRENT
LIABILITIES
117,205
NET ASSETS
117,205
FUNDS
8
Unrestricted funds
117,205
TOTAL FUNDS
117,205
5.4.23
Total
funds
£
-
21,887
21,887
-
21,887
21,887
21,887
21,887
21,887

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. I Sellars - Trustee

The notes form part of these financial statements

Page 5

The Sellars Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2024

1. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

INCOME

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

EXPENDITURE

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

TAXATION

The charity is exempt from tax on its charitable activities.

FUND ACCOUNTING

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. GRANTS PAYABLE

Charitable activities
The total grants paid to institutions during the year was as follows:
Great Ormond Street Hospital
Sheffield University
Crisis
5.4.24
£
215,800
5.4.24
£
200,000
10,800
5,000
215,800
5.4.23
£
-
5.4.23
£
-
-
-
-

Page 6

continued...

The Sellars Charitable Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2024

3. SUPPORT COSTS

SUPPORT COSTS
Governance
Finance costs Totals
£ £ £
Other resources expended 482 900 1,382

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2024 nor for the year ended 5 April 2023.

TRUSTEES' EXPENSES

There were no trustees' expenses paid for the year ended 5 April 2024 nor for the year ended 5 April 2023.

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
EXPENDITURE ON
Other 360
NET INCOME/(EXPENDITURE) (360)
RECONCILIATION OF FUNDS
Total funds brought forward 22,247
TOTAL FUNDS CARRIED FORWARD 21,887
6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5.4.24 5.4.23
£ £
Tax 62,500 -

continued...

Page 7

The Sellars Charitable Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2024

7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
At 6.4.23
£
Unrestricted funds
General fund
21,887
TOTAL FUNDS
21,887
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
312,500
TOTAL FUNDS
312,500
Comparatives for movement in funds
At 6.4.22
£
Unrestricted funds
General fund
22,247
TOTAL FUNDS
22,247
Comparative net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
-
TOTAL FUNDS
-
5.4.24
5.4.23
£
£
900
-
Net
movement
At
in funds
5.4.24
£
£
95,318
117,205
95,318
117,205
Resources
Movement
expended
in funds
£
£
(217,182)
95,318
(217,182)
95,318
Net
movement
At
in funds
5.4.23
£
£
(360)
21,887
(360)
21,887
Resources
Movement
expended
in funds
£
£
(360)
(360)
(360)
(360)

continued...

Page 8

The Sellars Charitable Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2024

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 6.4.22 in funds 5.4.24
£ £ £
Unrestricted funds
General fund 22,247 94,958 117,205
TOTAL FUNDS 22,247 94,958 117,205

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
312,500
312,500
Resources
Movement
expended
in funds
£
£
(217,542)
94,958
(217,542)
94,958
Resources
Movement
expended
in funds
£
£
(217,542)
94,958
(217,542)
94,958
94,958

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 5 April 2024.

Page 9

The Sellars Charitable Trust

Detailed Statement of Financial Activities
for the Year Ended 5 April 2024
INCOME AND ENDOWMENTS
Donations and legacies
Gifts
Gift aid
Total incoming resources
EXPENDITURE
Charitable activities
Grants to institutions
Support costs
Finance
Bank charges
Governance costs
Independent Examination
Total resources expended
Net income/(expenditure)
5.4.24
£
250,000
62,500
312,500
312,500
215,800
482
900
217,182
95,318
5.4.23
£
-
-
-
-
-
360
-
360
(360)

This page does not form part of the statutory financial statements

Page 10