2021-01-31-accounts - Church On The Rock Dominion Centre

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Registered company number 8208837 Registered charity number 1149286

Church On The Rock Dominion Centre

Report and Accounts for the year ended 31 January 2021

Church On The Rock Dominion Centre Report and accounts Contents

	Page
Report of the Trustees	1
Independent examiners' report	5
Statement of financial activities	6
Balance sheet	7
Notes to the financial statements	8
Detailed statement of financial activities	15

Church On The Rock Dominion Centre

Report of the Trustees

The trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the period ended 31 January 2021. The trustees have adopted the provisions of the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Charities Act 2011.

REFERENCE AND ADMINISTRATIVE INFORMATION

Registered company number

8208837

Registered charity number

1149286

Registered office

Dominion Centre Wallis Avenue Southend on Sea Essex SS2 6HS

Trustees/Directors

Rev Olabiyi Ajala Dr Oluseye Arikawe Pastor Olufemu Gabriel Diya Joyce Ngonwe Dr Abiodun Popoola Dr Adenike Popoola

Company Secretary

Dr Abiodun Popoola

Independent Examiner

Stephen James Farrow FMAAT Estuary Accountancy Services 42 North Street Great Wakering Southend on Sea Essex SS3 0EL

Bankers

Lloyds Bank PLC

Church On The Rock Dominion Centre Report of the Trustees

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The board of trustees actively reviews the major risks facing the charity on a regular basis and ensures that measures are put in place to safeguard the charity's funds and assets. The trustees also ensure that legal advice is sought when necessary on crucial issues concerning the ministry.

ACHIEVEMENT AND PERFORMANCE

Objectives, activities and future plans

We are a Christian Charitable Company limited by guarantee and bound by law to write a yearly report/projection.

As a Christian Organisation, we are committed to the effective spread of the Gospel of Christ, particularly in Southend on Sea, Essex UK and in general to the rest of the UK and Northern Ireland and to the rest of the world. Our motto is ‘transforming lives equipping men’ and our mandate is summed up in 3’D’s- Discovery, Discipleship & Deployments.

We provide support through the inspiration of the Holy Ghost, to assist people to discover their purpose in life and in God, to disciple and mentor such individuals and to deploy them profitably in areas of their spiritual gifts and skills.

We are evangelical in belief, and as such we hold in high esteem, an effective and sound teaching of the Holy Scriptures.

We have continued an intensive believer's class on Sundays where new Christians and old are mentored and equipped in the basic knowledge of the Bible. At this meeting, there are questions and practical sessions where scriptures become alive, practical and relevant to individual needs and to empower believers in confronting life challenges and demands.

Leadership programmes are in place to identify potential leaders and give them opportunities to become effective and proficient departmental and House group fellowship leaders. We continue to have 3 house group fellowships at three different locations in the town, with the aim of introducing God to the people at the street level and at the neighbourhood level.

We have also in place leaders to coordinate the children's church and the Youth Church on Sundays.

We have also continued with the Prayer meetings of the Ministry to accommodate a third- watch of the night prayer vigil from Midnight to the early morning, every third Friday of the month praying to God on behalf of the church and standing in the gap for our land, families, country and national government; so that the will of God will be done through us, by us and for us.

Church On The Rock Dominion Centre Report of the Trustees

Charitable activities and future plans (continued)

When the COVID-19 pandemic broke out, we followed strict Government guidance on Public health and our own infection prevention control policy, including closing congregations access to the church during the 18-months COVID-19 lockdown and restrictions to places of worship. And while restrictions were being eased, we put health and safety measures in place prior to re-opening of the church following the guidelines. We bought several boxes of recommended face masks/face shields including hand sanitisers, wall and floor one-directional posters and signs to direct passage of people via a one-way system and a different route to exit the church. Much of the work were done over a period of time including the fixing of hand-gels brackets/holders on the wall, upstairs and downstairs and posters that tells people the direction to go while leaving the toilets areas. There were crowd control ropes in place to cordoned off different seating areas/bubbles, allowing members of same families as opposed to others who are not of the same bubble to sit together. We also provided food items and other psychological and emotional support to older individuals amongst us, especially, those living alone where we provided basic food items and toiletries especially, when food shelves and supermarket shelves at the time were empty because of panic buying. Members gave their time and money, both personally and collectively to rally round support to a host of people, some of whom at the time had their incomes sliced. We are in the recovery phase at the moment, as some are still not back in the church, albeit the church has been opened. We are praying that the church will revert back to pre-pandemic attendance and even more

We have carried out improvements to the building for disabled access by installing a new wheelchair ramp, and continue to review the accessibility of the building.

And finally, we have a dedicated evangelism department, where the team are primarily committed to soul winning and to the spread of the gospel and the distribution of Christian tracts on the high street of Southend on Sea, every third Saturday of the month.

We pray that the church will continue to grow in strength and in leaps and bounds this year and subsequent years in Jesus' name.

FINANCIAL REVIEW

The trustees continue to work towards maintaining unrestricted funds at a level which equates approximately three months of unrestricted expenditure.

The largest financial commitment of the charity was the mortgage on Dominion Centre, which was fully repaid in the year.

Please refer to the annexed accounts for a review of the finances of the Charity.

Review of financial position

At the balance sheet date the charity had total funds of £118,885 (2020 £113,673), all of which were unrestricted. That total includes £13,125 (2020 £8,422) held in a bank account. All funds are unrestricted.

Church On The Rock Dominion Centre

Report of the Trustees

STATEMENT OF TRUSTEES'/DIRECTORS' RESPONSIBILITIES

The trustees (who are also the directors of Church On The Rock Dominion Centre for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. 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 Charity SORP;
● make judgements and estimates that are reasonable and prudent; ● prepare the accounts on the going concern basis unless it is inappropriate to presume that the charitable company will continue its operations.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the accounts comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees submit their report and financial statements for the period which comply with current statutory requirements and the governing documents of the charity.

The trustees are also responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation on the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Small company provisions

This report has been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.

This report was approved by the board on 28 October 2021 and signed on its behalf.

Dr Abiodun Popoola Director/Trustee

Church On The Rock Dominion Centre Independent Examiner's Report for the year ended 31 January 2021

I report on the accounts of Church On The Rock Dominion Centre for the period ended 31 January 2019, which are attached.

Respective responsibilities of trustees and examiner

The charity's trustees (who are also directors 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(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied myself that the charity is not subject to an audit under company law and is eligible for independent examination, it is my responsibility to:

examine the accounts under section 145 of the 2011 Act,
to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act), and
to state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the 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 t 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 consequentlyno 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 statements below.

Independent examiner’s statement

In connection with my examination, no matter has come to my attention

1 which gives me reasonable cause to believe that in, any material respect, the requirements:
to keep accounting records in accordance with Sections 386 and 387 of the 2011 Act; and
- to prepare accounts which accord with the accountingrecords, comply with the accounting requirements of Sections 394 and 395 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice; Accounting and Reporting by Charities;

have not been met; or

2 to which, in my opinion, attention should be drawn in order to enable a proper understandingof the accounts to be reached.

Signed:________ Name: STEPHEN JAMES FARROW Relevant professional qualification or body: FMAAT

Address: Estuary Accountancy Services Ltd

42 North Street Great Wakering Essex SS3 0EL

Date: 28 October 2021

Church On The Rock Dominion Centre Statement of Financial Activities for the year ended 31 January 2021

Notes Unrestricted funds Restricted income funds Endowment funds Total funds £ £ £ £ Income and endowments from: Donations and legacies 3.1 29,071 - - 29,071 Investment income 3.2 15 - - 15 Total 29,086 - - 29,086 Expenditure Expenditure on: Charitable activities 4.1 23,514 - - 23,514 Governance costs 4.2 360 - - 360 Total 23,874 - - 23,874 5,212 - - 5,212 RECONCILIATION OF FUNDS 16 Total funds brought forward 82,104 - 82,104 TOTAL FUNDS CARRIED FORWARD 87,316 - - 87,316 Net income/(expenditure) for the reporting period 2021	2020 Prior year funds £ 31,436 22
	31,458 18,072 360
	18,432
	13,026 69,078
	82,104

Church On The Rock Dominion Centre Balance Sheet as at 31 January 2021

Notes Fixed assets Tangible assets 9 Current assets Debtors 10 Cash at bank and in hand 11 Total current assets Creditors: amounts falling due within one year 12 Net current assets TOTAL NET ASSETS Funds of the Charity Unrestricted funds 14 TOTAL FUNDS	Unrestricted funds Restricted income funds Endowment funds Total funds £ £ £ £ 101,408 101,408 5,202 - - 5,202 13,125 - - 13,125 18,327 - - 18,327 (850) - - (850) 17,477 - - 17,477 118,885 - - 118,885 118,885 118,885 118,885 - - 118,885 2021	2020 Total funds £ 101,004

		5,347 8,422
		13,769 (1,100)
		12,669
		113,673
		113,673
		113,673

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.

The members have not required the charitable company to obtain an audit of its financial statements in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime and in accordance with FRS102 SORP.

Dr Abiodun Popoola Director/Trustee Approved by the board on 28 October 2021

Church On The Rock Dominion Centre Notes to the Financial Statements for the year ended 31 January 2021

1 BASIS OF PREPARATION

1.1 Basis of accounting

The accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts.

The accounts have been prepared in accordance with

the Statement of RecommendedPractice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) issued on 16 July 2014; > the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102); and > the Charities Act 2011.

1.2 Going concern

There are no material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern.

1.3 Change of accounting policy

The accounts present a true and fair view and no changes have been made to the accounting policies adopted as laid out here.

1.4 Changes to accounting estimates

No changes to accounting estimates have occurred in the reporting period (3.46 FRS102 SORP)

1.5 Material prior year errors

No material prior year errors have been identified in the reporting period (3.47 FRS102 SORP).

2 ACCOUNTING POLICIES

2.1 Reconciliation with previous generally accepted accounting practice

There were no changes in accounting policy which required adjustment to, or reconciliation of, previous figures.

2.2 Income

Recognition of income In the case of performance related grants, income must only be recognised to the extent that the charity has provided the specified goods or services a entitlement to the grant only occurs when the performance related conditions are met (5.16 FRS 102 SORP). These are included in the Statement of Financial Activities (SoFA) when: • the charity becomes entitled to the resources • it is more likely than not that the trustees will receive the resources; • the monetary value can be measured with sufficient reliability. Offsetting There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by the FRS 102 SORP or FRS 102. Grants and donations Grants and donations are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP).	Yes No N/a*	Yes No N/a*	Yes No N/a*
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Church On The Rock Dominion Centre Notes to the Financial Statements for the year ended 31 January 2021

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Church On The Rock Dominion Centre Notes to the Financial Statements for the year ended 31 January 2021

2.3 Grants with performance conditions 2.4 Assets Creditors The charity has creditors which are measured at settlement amounts less any trade discounts Grants payable without performance conditions Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised. Governance and support costs Support costs have been allocated between governance costs and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice. 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. Income from membership subscriptions Membership subscriptions received in the nature of a gift are recognised in Donations and Legacies. Tangible fixed assets for use by charity These are capitalised if they can be used for more than one year, and cost at least £500. They are valued at cost. The depreciation rates and methods used are disclosed in note 14 Expenditure and liabilities Liability recognition Liabilities are recognised where 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. 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. Settlement of insurance claims Insurance claims are only included in the SoFA when the general income recognition criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other income in the SoFA. Redundancy cost The charity made no redundancy payments during the reporting period. Deferred income No material item of deferred income has been included in the accounts. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of service or output to be provided, such grants are only recognised in the SoFA once the recipient of the grant has provided the specified service or output. 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 settl the obligation at the reporting date Basic financial instruments The charity accounts for basic financial instruments on initial recognition as per paragraph 10.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 to 11.19, FRS102 SORP.	Yes No N/a*	Yes No N/a*	Yes No N/a*
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Church On The Rock Dominion Centre Notes to the Financial Statements for the year ended 31 January 2021

The charity has heritage assets, that is, non-monetary assets with historic, artistic, scientific, technological, geophysical or environmental qualities that are held and maintained principally for their contribution to knowledge and culture. The depreciation rates and methods used as disclosed in note 16. The charity has intangible fixed assets, that is, non-monetary assets that do not have physical substance but are identifiable and are controlled by the charity through custody or legal rights. The amortisation rates and methods used are disclosed in note 15. Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net realisable value. Goods or services provided as part of a charitable activity are measured at net realisable value based on the service potential provided by items of stock. Investments held for resale or pending their sale and cash and cash equivalents with a maturity date of less than 1 year are treated as current asset investments They are valued at cost. Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end. The same treatment is applied to unlisted investments unless fair value cannot be measured reliably in which case it is measured at cost less impairment. They are valued at cost. They are valued at fair value except where they qualify as basic financial instruments. Debtors (including trade debtors and loans receivable) are measured on initial recognition at settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and cash equivalents with a maturity date less than one year. These include cash on deposit and cash equivalents with a maturity of loss than one year held for investment purposes rather than to meet short-term cash commitments as they fall due. Work in progress is valued at cost less any foreseeable loss that is likely to occur on the contract.	Yes No N/a*	Yes No N/a*	Yes No N/a*
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Not applicable

Church On The Rock Dominion Centre Notes to the Financial Statements for the year ended 31 January 2021

2 INCOME Unrestricted funds Restricted income funds Endowment funds Total funds £ £ £ £ 3.1 Donations and legacies: Tithes, offerings and donations 23,869 23,869 Gift Aid refund 5,202 5,202 29,071 - - 29,071 3.2 Investment income: Interest received 15 15 15 - - 15 Total income 29,086 - - 29,086 All income in the prior year was unrestricted. 3 EXPENDITURE Unrestricted funds Restricted income funds Endowment funds Total funds £ £ £ £ 4.1 Charitable activities: Salary Note 7 6,438 6,438 Ministry expenses 120 120 Conferences and training 216 216 Gifts and helps 2,405 2,405 2,462 2,462 Rates and water 2,984 2,984 2021 2021 Motor, travel and accommodation expenses Light and heat 457 457 Telephone and communications c 185 185 Website costs 239 239 Insurance 360 360 Postage, stationery and printing 100 100 Repairs and maintenance 6,791 6,791 Depreciation 335 335 Bank charges 409 409 Interest payable Note 6 - - Sundry expenses 13 13 23,514 - - 23,514 4.2 Governance costs: 100 100 Independent examiner's fee 200 200 Payroll services 60 60 360 - - 360 Total expenditure 23,874 - - 23,874 Accountancy fee - Gift Aid reclaim	2020 Prior year funds £ 26,089 5,347
	31,436
	22
	22

	31,458
	2020 Prior year funds £ 5,875 138 585 559 2,782 2,471 957 - - 401 - 3,547 335 296 113 13
	18,072
	100 200 60
	360

	18,432

All expenditure in the prior year was unrestricted.

All expenditure incurred in both years was for the running of the church as defined by its objectives. No individual items of expenditure were material in nature or amount.

5 EXTRAORDINARY ITEMS

There were no extraordinary items of income or expenditure in either year.

Church On The Rock Dominion Centre Notes to the Financial Statements for the year ended 31 January 2021

6 INTEREST PAYABLE

INTEREST PAYABLE
2020 Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ Mortgage interest - - 113 PAID EMPLOYEES 7.1 Staff Costs 2021 2020 £ £ Pastor's Salary 6,438 5,875 Total 6,438 5,875 7.2 Average head count in the year 2021 2020 Charitable activities 1 1 Total 1 1 2021 No employees received employee benefits (excluding employer pension costs) for the reporting period of more than £60,000	Unrestricted funds Restricted income funds Endowment funds £ £ £ - 2021	Total funds £ -	2020 Prior year funds £ 113
			2020 £ 5,875
			5,875
			1

7 PAID EMPLOYEES

8 PENSION SCHEME

No pension scheme is currently in operation for the sole paid employee of the charity.

9 TANGIBLE FIXED ASSETS

Cost or valuation At 1 February 2020 Additions At 31 January 2021 Depreciation At 1 February 2020 Charge for the year At 31 January 2021 Net book value At 31 January 2021 At 31 January 2020 Freehold land and buildings: Historical cost Cumulative depreciation based on historical cost	Church, office Freehold property and computer equipment Motor vehicles £ £ £ 100,000 1,772 5,760 - 739 - 100,000 2,511 5,760 - 1,782 4,746 - 143 192 - 1,925 4,938 100,000 586 822 100,000 (10) 1,014 2021 £ 100,000 - 25% reducing balance	Total £ 107,532 739
		108,271
		6,528 335
		6,863
		101,408
		101,004
		2020 £ 100,000
		-

The freehold property is the church building - Dominion Centre, Wallis Avenue, Southend on Sea, Essex SS2 6HS.

Church On The Rock Dominion Centre Notes to the Financial Statements

for the year ended 31 January 2021

10 DEBTORS AND PREPAYMENTS Gift Aid refund 11 CASH AT BANK AND IN HAND Cash at bank and on hand Total 12 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade creditors Taxes and social security Accruals Total	2021 £ 5,202 2021 £ 13,125 13,125 2021 £ 300 235 315 850	2020 £ 5,347
		2020 £ 8,422
		8,422
		2020 £ 500 285 315
		1,100

13 FINANCIAL INSTRUMENTS

The mortgage on Dominion Centre, Wallis Avenue, Southend on Sea, Essex, SS2 6HS has now been repaid in full. The charity has no other long term liabilities or commitments.

14 MOVEMENTS IN FUNDS

14.1

Funds held and movements during the current financial period:

01/02/2020 Income £ £ Unrestricted funds General fund 113,673 29,086 113,673 29,086 14.2 Funds held and movements during the previous financial period: 31/01/2019 Income £ £ Unrestricted funds General fund 100,647 31,458 100,647 31,458 15 TRANSACTIONS WITH TRUSTEES AND RELATED PARTIES 15.1 Trustee remuneration and benefits In the financial period the charity paid the following remuneration to a trustee: Pastor Abiodun Popoola	01/02/2020 Income £ £ 113,673 29,086	Expenditure £ 23,874 23,874 Expenditure £ 18,432 18,432 2021 £ 6,438 6,438	31/01/2021 £ 118,885
	113,673 29,086		118,885
			01/02/2020 £ 113,673
			113,673
			2020 £ 5,875
			5,875

15.2 Trustees' expenses

During the year various expenses incurred by Pastor Abiodun Popoola in the course of his work for the charity were reimbursed to him, as detailed under Note 4.

Church On The Rock Dominion Centre Detailed Statement of Financial Activities for the year ended 31 January 2021

INCOMING RESOURCES Voluntary income Tithes, offerings and donations Gift Aid refund Investment income Interest received RESOURCES EXPENDED Charitable activities Salary Ministry expenses Conferences and training Gifts and helps Motor, travel and accommodation expenses Rates and water Light and heat Telephone and communications costs Website costs Insurance Postage, stationery and printing Repairs and maintenance Depreciation Bank charges Interest payable Sundry expenses Governance costs Independent examiner's fee Accountancy fees - Gift Aid reclaim Payroll services Total resources expended Net income/(expenditure)	2021 £ 23,869 5,202 29,071 15 15 6,438 120 216 2,405 2,462 2,984 457 185 239 360 100 6,791 335 409 - 13 23,514 200 100 60 360 23,874 5,212	2020 £ 26,089 5,347
		31,436
		22
		22
		5,875 138 585 559 2,782 2,471 957 - - 401 - 3,547 335 296 113 13
		18,072
		200 100 60
		360

		18,432

		13,026