THE ELDERS COUNCIL OF NEWCASTLE LIMITED
TRUSTEES ANNUAL REPORT
For the year ended 31 March 2025
1. Reference and administrative details of the charity, its trustees and advisors
Charity Name The Elders Council of Newcastle Limited
Registered 06188907 Company Number
Registered Charity 1122424 Number
Trustees Anne Raffle Alan Gowers Resigned 17.07.2024 Violet Rook Resigned 17.07.2024 Keith Williamson Bruce Davenport Resigned 17.07.2024 John Telfer Resigned 17.07.2024 Diane Scott Nadeem Ahmad Resigned 17.02.2025 Farida Rehman Appointed 17.07.2024 Sylvia Leigh Appointed 17.07.2024 Susan Harrop Appointed 17.07.2024 John White Appointed 21.05.2025 Registered Office 2[nd] Floor, Biomedical Research Building Campus for Ageing & Vitality Nuns Moor Road Newcastle NE4 5PL Independent David Kilner Examiner 7 Eldon Square Newcastle NE1 7JG Bankers Cooperative Bank 1 Balloon Street Manchester M4 4BE
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
TRUSTEES ANNUAL REPORT
For the year ended 31 March 2025
2. Structure, governance and management
Governing documents
The Elders Council of Newcastle Limited is a charitable company, governed by its constitution, adopted on 28[th] March 2007, amended on 26[th] November 2007.
3. Trustees responsibilities in relation to the financial statement
The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are required to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure of the charity for the year. In preparing those financial statements, the trustees are required to:
-
select suitable accounting policies and then apply them consistently;
-
observe the methods and principles in the Charities SORP;
-
make judgements that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees on ………………….. and signed on their behalf by: 28/07/25 Keith Williamson V Treasurer L a
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES
For the year ended 31 March 2025
I report on the financial statements of The Elders Council of Newcastle Limited for the year ended 31 March 2025, which are set out on pages 21 to 33.
Respective responsibilities of trustees and examiner
The charity's trustees (who are also directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a Member of the Association of Accounting Technicians.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
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examine the accounts under section 145 of the Charities Act,
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to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
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to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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accounting records were not kept in accordance with section 386 of the Companies Act 2006; or
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the accounts do not accord with such records; or
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the accounts do not comply with relevant accounting requirements under section 396 of the Companies Act 2006 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; or
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the accounts have not been prepared in accordance with the Charities SORP (FRS102).
I 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.
David L Kilner FCA Chartered Accountant 7 Eldon Sqaure Newcastle upon Tyne NE1 7JG
Date: 28/07/25
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
STATEMENT OF FINANCIAL ACTIVITIES
(INCLUDING SUMMARY INCOME & EXPENDITURE ACCOUNT)
For the year ended 31 March 2025
| 6 7 Other trading activities 8 9 10 Expenditure on: 11 11 Raising funds Operation of the charity Total expenditure Net income/(expenditure) and net movement of funds Charitable activities Total income Donations and legacies Income from: Other income Charitable activities Grants and contracts Investments Notes Total funds carried forward Reconciliation of funds Total funds brought forward |
Unrestricted Funds £ 2,945 53,838 9,074 - 5,994 71,850 - 113,365 113,365 ( 41,514 ) 70,396 28,882 |
Restricted Funds £ 7,172 42,852 - - - 50,024 - 6,421 6,421 43,603 8,802 52,405 |
Total 2025 £ 10,117 96,690 9,074 - 5,994 121,874 - - 119,786 119,786 2,089 79,198 81,287 |
Total 2024 £ |
|---|---|---|---|---|
| 3,425 73,620 2,590 1,691 7,050 |
||||
| 88,376 | ||||
| - 113,528 |
||||
| 113,528 | ||||
| ( 25,152 ) 104,350 |
||||
| 79,198 |
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 23 to 33 form an integral part of these accounts.
Charity Number 1122424 Company Number 06188907
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
BALANCE SHEET
As at 31 March 2025
| Notes | £ | Total 2025 £ |
£ | Total 2024 £ |
|
|---|---|---|---|---|---|
| Fixed assets | |||||
| Tangible assets | 18 | 580 | 1,101 | ||
| Total fixed assets | 580 | 1,101 | |||
| Current assets | |||||
| Debtors | 19 | 663 | 2,010 | ||
| Cash at bank and in hand | 20 | 90,578 | 118,164 | ||
| Total current assets | 91,241 | 120,174 | |||
| Creditors:amounts falling due within | |||||
| one year | 21 | ( 10,534 ) | ( 42,077 ) | ||
| Net current assets | 80,707 | 78,097 | |||
| Total assets less current liabilities | 81,287 | 79,198 | |||
| Total net assets or liabilities | 81,287 | 79,198 | |||
| Funds of the charity | |||||
| Unrestricted income funds | 28,882 | 70,396 | |||
| Restricted income funds | 52,405 | 8,802 | |||
| Total funds | 81,287 | 79,198 |
The company was entitled to an exemption from audit under s477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act with the respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to small companies subject to the small companies regime and in accordance with FRS102 SORP.
The notes on pages 23 to 33 form an integral part of these accounts.
| These financial statements were approved by the Board on: | These financial statements were approved by the Board on: | 28/07/25 |
|---|---|---|
| and are signed on its behalf by: | Keith Williamson | |
| Trustee |
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
1 Accounting Policies
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
2 Basis of accounting
2.1 Basis of preparation
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with 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) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The Elders Council of Newcastle Limited meets the definition of a public benefit entity under FRS 102.
2.2 Preparation of the accounts on a going concern basis
The financial statements have been prepared on a going concern basis. In making their assessment the trustees have reviewed and considered relevant information, including their annual budget and future cash flows. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.
3 Income
3.1 Recognition of income
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
3.2 Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
3.3 Grants and donations
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
3.4 Donated goods and services
Donated goods are measured at fair value (the amount for which the asset could be exchanged) unless impractical to do so.
Donated services and facilities are included in the SoFA when received at the value of the gift to the charity provided that the value of the gift can be measured reliably. Donated services and facilities that are consumed immediately are recognised as income with the equivalent amount recognised as an expense under the appropriate heading in the SoFA.
3.5 Volunteer help
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
3.6 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
3.7 Income from membership subscriptions
Membership subscriptions received in the nature of a gift are recognised in donations and legacies.
Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities.
3.8 Investment gains and losses
This includes any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value at the end of the year.
3.9 Fund accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the
4 Expenditure and liabilities
4.1 Liability recognition
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
4.2 Charitable activities
Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
4.3 Governance and support costs
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
4.4 Irrecoverable VAT
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
4.5 Creditors
The charity has creditors which are measured at settlement amounts less any trade discounts.
4.6 Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently measured at the best estimate of the amount required to settle the obligation at the reporting date.
5 Assets
5.1 Tangible fixed assets for use by the charity
Individual fixed assets costing £500 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, a full years depreciation charge is applied in the year of acquisition and no charge is made in the year of disposal:
Office and computer equipment
25% straight line
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Analysis of income
| 6 7 8 9 10 |
Donations and legacies Charitable activities Other trading activities Income from investments Other income Newcastle City Council Community Foundation - Culture Investment Dunhill Medical Grant Grants other Centre for Ageing Better Ward Grant Income from services Bank interest Other income Kellet - Community Foundation Donations Grant income |
Unrestricted Funds £ 2,945 2,945 53,838 - - - - - 53,838 9,074 9,074 - - 5,994 5,994 |
Restricted Funds £ 7,172 7,172 - 14,000 500 12,000 14,352 648 1,352 42,852 - - - - - - |
Total 2025 £ 10,117 10,117 53,838 14,000 500 12,000 14,352 648 1,352 96,690 9,074 9,074 - - 5,994 5,994 |
Total 2024 £ |
|---|---|---|---|---|---|
| 3,425 | |||||
| 3,425 | |||||
| 59,620 14,000 - - - - - |
|||||
| 73,620 | |||||
| 2,590 | |||||
| 2,590 | |||||
| 1,691 | |||||
| 1,691 | |||||
| 7,050 | |||||
| 7,050 |
Income was £121,874 (2024: £88,376) of which £71,850 was unrestricted or designated (2024: £74,376) and £50,024 was restricted (2024: £14,000)
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
Analysis of expenditure on charitable activities
| 11 | Charitable activities Direct costs Newsletter postage & delivery Publishing and printing YHN small grant Activities Support costs Governance costs Rent, service charge and telephone Office stationery Staff costs Innovation Super Network Social Justice Advisory Group Small Sparks IT and website costs Sundries Independent examiner's fees for reporting on the accounts Bank charges Professional fees Depreciation Repairs and renewals EC Video Legal fees Insurance Booked transport Training and conferences AGM & other member support Magazine printing |
Unrestricted Funds £ - 1,142 698 3,617 - 3,605 - - - - 8,792 5,390 658 81,164 2,345 19 4,029 521 - - 600 120 663 3 113,365 |
Restricted Funds £ - - - - - 384 150 - - 1,439 - - - - - - 4,448 - - - - - - - 6,421 |
Total 2025 £ - 1,142 698 3,617 - 3,989 150 - - 1,439 8,792 5,390 658 81,164 2,345 19 8,477 521 - - 600 120 663 3 119,786 |
Total 2024 £ |
|---|---|---|---|---|---|
| 12 1,463 1,184 3,022 574 3,704 3,600 2,573 750 - 1,183 5,390 736 79,307 2,479 246 3,745 641 250 1,584 500 13 572 - |
|||||
| 113,528 |
Expenditure on charitable activities was £119,786 (2024: £113,527) of which £113,365 was unrestricted or designated (2024: £95,893) and £6,421 was restricted (2024: £17,634)
12 Fees for examination of the accounts
| Independent examiner's fees for reporting on the accounts | 2025 £ 600 600 |
2024 £ |
|---|---|---|
| 500 | ||
| 500 |
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
13 Analysis of staff costs and the cost of key management personnel
| Salaries and wages Social security costs Pension costs (defined contribution pension plan) |
2025 £ 71,825 6,076 1,228 79,129 |
2024 £ |
|---|---|---|
| 62,681 5,617 1,428 |
||
| 69,726 |
No employee received remuneration above £60,000 (2024: nil)
The key management personnel of the charity, comprise the Trustees, and the Executive Officer.. The total employee benefits of the key management personnel of the charity were £41,906. (2024: £25,333)
14 Staff numbers
The average monthly head count was 3 staff (2024: 3 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
| The parts of the charity in which the employee's work Membership development and support |
2025 Number 2.5 2.5 |
2024 Number |
|---|---|---|
| 2.5 | ||
| 2.5 |
15 Transactions with trustees
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
Trustees' expenses
The following detail the expenses incurred by the trustees.
| he following detail the expenses incurred by the trustees. | ||
|---|---|---|
| Travel | 2025 £ 34 34 |
2024 £ |
| 387 | ||
| 387 |
Transaction(s) with related parties
There have been no related party transactions in the reporting period.
16 Defined contribution pension scheme
The charity operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the charity in an independently administered fund.
The employer's pension costs represent contributions payable by the charity to the fund and amount to £1,228 (2024: £1,428). There was £23 outstanding as at 31 March 2025 (2024: £157)
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
17 Corporation Taxation
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
| 18 Tangible fixed assets Cost Balance brought forward Additions Disposals Balance carried forward Depreciation Basis Rate Balance brought forward Depreciation charge for year Disposals Balance carried forward Net book value Brought forward Carried forward 19 Debtors and prepayments (receivable within 1 year) 20 Short term cash investment Short term deposits Cash at bank and in hand Cash at bank and in hand Prepayments & accrued income |
Fixtures & fittings £ - - - - SL 20% - - - - - - 2025 £ 663 663 2025 £ 31,443 40,000 19,134 90,578 |
Office equipment £ 2,607 - - 2,607 SL 25% 1,507 521 - 2,027 1,101 580 2024 £ 2,010 2,010 2024 £ 31,443 25,917 60,804 118,164 |
Total £ |
|---|---|---|---|
| 2,607 - - |
|||
| 2,607 | |||
| 1,507 521 - |
|||
| 2,027 | |||
| 1,101 | |||
| 580 | |||
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
21 Creditors and accruals (payable within 1 year)
| Pension Accruals Independent examination of accounts Deferred income Taxation and social security Other creditors Other accruals |
2025 2024 £ £ 3,483 3,767 23 419 600 500 6,428 1,413 - 35,518 - 461 10,534 42,077 |
|---|---|
22 Deferred income
Deferred income comprises of advance payments from grants that relate to future periods
| Balance carried forward Amount deferred in year Amount released to income earned from charitable activities Balance brought forward |
2025 £ |
|---|---|
| 35,518 ( 35,518 ) - |
|
| - |
23 Events after the end of the reporting period
No events (not requiring adjustment to the accounts) have occurred after the end of the reporting period but before the accounts are authorised which relate to conditions that arose after the end of the reporting period.
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
24 Analysis of charitable funds
Analysis of movements in unrestricted funds
For the year ending 31 March 2025
| Fund balances brought forward Unrestricted funds £ General unrestricted fund 70,396 Totals 70,396 Fund balances brought forward Unrestricted funds £ General unrestricted fund 92,663 Totals 92,663 For the year ending 31 March 2024 |
Incoming resources £ 71,850 71,850 Incoming resources £ 74,376 74,376 |
Resources expended £ ( 113,365 ) (113,365) Resources expended £ ( 95,893 ) (95,893) |
Transfers £ - - Transfers £ ( 750 ) (750) |
Fund balances carried forward £ |
|---|---|---|---|---|
| 28,882 | ||||
| 28,882 | ||||
| Fund balances carried forward £ |
||||
| 70,396 | ||||
| 70,396 |
Purpose of unrestricted funds
General unrestricted fund
The 'free reserves' after allowing for designated funds
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
24 Analysis of charitable funds continued
Analysis of movement in restricted funds For the year ending 31 March 2025
| For the year ending 31 March 2025 Analysis of movement in restricted funds |
||||
|---|---|---|---|---|
| Fund balances brought forward Restricted funds £ 1,403 Ways to Wellness - Front Door Feasibility Study 1,400 Newcastle University Social Justice Fund (Older BAME Women) 1,232 Kellett Community Foundation 4,767 Centre for Ageing Better - NE Combined Authority - Dunhill Medical Grant - Ward grant - Community Foundation - Culture Investment - Other grants - Totals 8,802 For the year ending 31 March 2024 Fund balances balances brought forward Restricted funds £ 2,586 Ways to Wellness - Front Door Feasibility Study 5,000 Newcastle University Social Justice Fund (Older BAME Women) 4,100 Kellett Community Foundation - YHN Small Grants - Totals 11,686 Analysis of movement in restricted funds Newcastle City Council - Small Grants Programme Newcastle City Council - Small Grants Programme |
Incoming resources £ - - - 14,000 500 7,556 14,352 648 12,000 968 50,024 Incoming resources £ - - - 14,000 - 14,000 |
Resources expended £ - - - ( 2,190 ) ( 640 ) ( 384 ) ( 2,448 ) ( 599 ) ( 160 ) - (6,421) Resources expended £ ( 1,183 ) ( 3,600 ) ( 2,868 ) ( 9,233 ) ( 750 ) (17,634) |
Transfers £ - - - - 140 - - - - ( 140 ) - Transfers £ - - - - 750 750 |
Fund balances carried forward £ |
| 1,403 1,400 1,232 16,577 - 7,172 11,904 49 11,840 828 |
||||
| 52,405 | ||||
| Fund balances carried forward £ |
||||
| 1,403 1,400 1,232 4,767 - |
||||
| 8,802 |
THE ELDERS COUNCIL OF NEWCASTLE LIMITED
(A company limited by guarantee)
NOTES TO THE FINANCIAL STATEMENTS
For the year ended 31 March 2025
24 Analysis of charitable funds continued
Purpose of restricted funds
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Newcastle City Council - Small Grants Programme
A small sparks grant pot to be used in West Fenham, Byker and Walker. To do a creative project with Unfolding Theatre in two neighbourhoods in Newcastle (Fenham and Walker) to produce a perfirmance and film on Age Friendly Neighbourhoods.
Ways to Wellness - Front Door Feasibility Study Newcastle University Social Justice Fund (Older BAME Women)
Kellett Community Foundation
To conduct the feasibility study
To highlight and illustrate the experiences of living in Newcastle of older women from South Asian and Chinese communities and what their expectations for themselves are as they grow older.
To diversification of membership through development work
25 Capital commitments
As at 31 March 2025, the charity had no capital commitments (2024 -£nil)
26 Analysis of net assets between funds
| nalysis of net assets between funds | ||||
|---|---|---|---|---|
| Other net current assets/(liabilities) Cash at bank and in hand Tangible fixed assets |
Unrestricted Funds £ 580 38,173 ( 9,871 ) 28,882 |
Restricted Funds £ - 52,405 - 52,405 |
Total 2025 £ 580 90,578 ( 9,871 ) 81,287 |
Total 2024 £ |
| 1,101 118,164 ( 40,067 ) |
||||
| 79,198 |