2021-12-31-accounts

FURNESS RAILWAY TRUST Rewtered Charlty No. 1163or3 Trustees, Annual Report and Accounts 2021

FURNESS RAILWAY TRUST (Registered Charity No. 1163073) Address for correspondence: Meadowside, 105, Station Road, Cark-in-cartmel, Grange-over-sands, Cumbria LAii 7NY Annual Report of the Trustees for 2021 i. Governance and AdMinist￿tion The business of the Furness Railway Trust, a Charitable Incorporated Organisation (CIO), is managed by Trustees in aecordanee with a constitution approved by the Charity Commission. The Chairrnan is responsible for coordinating the day to day management of the affairs of the Trust. One third of the Trustees retire at each Annual General Meeting, in accordance with the constitution. A briefing doeument is given to new Trustees, which oudines the history of the Trjst and its current obligations. The document also details the reS￿nSIbIlItieS of Trustees as defined by the Charity Commission. The Trustees meet on a number of occasions throughout the year in order to manage the Tr￿￿t'S affairs and to agree required courses of action, The accounts (financial statements) have been prepared in accordance with the Statement of Recommended Practice: ALcounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued on the 14th July 2014, Finaneial Reporting Standard 102, and with the Charities Act 2011. The Trust'8 bafjker is The Co-operative Bank, PO Box 250, Southway* Skelmersdale fvN8 6wr. The Trust's Independent Examiner is J. Priestley ACMA, CGMA, 24 Scarborough Road, St. Annes, Lytham St. Annes, Laneashire FY8 3RS 2. Trustees and Commlttee Members The follnwing were the apFK)inted Thistees of the Furness Railway Trust during 2021: Brewer J. Dixon J.M. Kay Middleton T.D. Owen (Chairman) A.M. Rigg D.A Rimmer N.R. Smith P. van Zeller The above Trustees were responsible for preparing and approving this rcport. Pag¢ l of4

1. Objectives and Activities A sllmn￿ry ofthe Object and Powers of the Fllrness Railway Trust is attaehed as Appendix A at the end of this report. The prineipal activities of the Furness Railway (FRT) during 2021 were the acquisition, restoration and operation of historic iterns of rolling stock, The Trustees worked to address the Eong terni objective of the establishment of a railway museum, with appropriate faeilities for the display, storage and restoration of railway rollRng stock and associated equipment. In shaping the Trust's objectives, the Trustees gave due eonsideration to the Charity Con]mi&gion's guidance on public benefit with the object of advaneing education through its work, both in the short and longer term. The Trustees also took into account the need to maximise publie aee&8sibility to Lts assets, some of which are unique and of major historical importan￿, induding affordability wherever possible.

2. Aehievements and Perfornwice The Covid-19 pandemiL continued to impact signifiLdntly on the Thist's activities and financial perforn]ance during 2021. There was a partial recovery in rolling stock hire in￿rne, with Hunslet 'Austerity' 0-6-oST locomotive Cumbria on hire to the Ernbsay & Bolton Abbey Steam Railway through the year, whllst former Great Western Railway 0-6-2T locomotive No. 5643 spent 2021 on hire to the East Lancashire Railway. The ten year overhaul at Preston of Furness Railway locomotive No. 20, Britain's olde8t working standard gauge steam locomotive, was completed in October 2021. The work had taken eonsiderably longer than was antieipated at the outset, because of the restriLtions imposed during the pandemic. The overhaul of Peckett locomotive 0-4-oST Caliban has also been delayed, but the end of the year saw the locomotive re-wheeled after the refurbishment of its axleboxes was o)mpleted. The long tenn restoration of former Great Western Railway 4-6-0 'Hall' cla8s locoinotivc No. 4979 Wootton Hall has continued, albeit alqo.8lowcd due to the pandemic. The completion ()f the rolling cha&8is for the tender after extensive work was a notable milestone, whilst new boiler dadding continued to be cut and fitted. The restnration of the Trust's diesel shunter 0-4-oDM Fluff was paused during the third lockdown but the ongoing fabrication of new steelwork for the superstructure continued for the rest of the year. The Trustees continue to search for a replacement engine, the original being beyond repair. The pandemic has delayed any start of the restoration of former Furness Railway locomotivc No. 25 of 1865, but work did resume on the ongoing overhaul of Great EasteTn Railway Royal Salaon No. 5, following the completion of work on Furness Railway No. 20. Initial work focused on repairs to the roof and its fittings. Throughout the pandemic, the priority ofthe Trustees has been to ensure the safety of the Trnst's volunteer workforL'e through undertaking statutory risk assessments and implementing Covid secure working practices. The Trustees are grateful to all the Trust's volunteers for their under.8tanding, acceptan and adherence to these procedures. The Trusteeq, annual Risks and Vulnerabilities Review had previously identified the need to attract more volunteers. Following a joint recruitment day with the Ribble Steam Railway. new volunteers were reeruited but further reeruitment is planned in 2022. All activities of the Furness Railway Trust are undertaken by volunteers. There are no paid staff employed by the TTr￿L Page2 of4

3. Financial Position Totsl incorne, at £42,269. was double that of 2020 when the COVID-19 lockdowns had a severe impact on heritage rdilway operations, but still well below the £72,091 of 2019. Rolling Stock Hire was almost three times greater than the previous year, refieeting the partial reowery in the leisure market seen during 2021. There was also a recovery in the income from fundraising aetiTrities such as the sales stand and the folk group Liue Steam. Given the defieit seen in 2020. and recognising the ongoing financial impact of the pandemic on finan￿s, the Trustees continued to be cautious with expenditure. Expenditure on iAKomotive Restordtion, Maintenanee and Repairs of £ii,M2 was one third of that incurred in 2020. ExtKnses of £102 Incu￿ed by two Tft￿tees in att¢ndm8 to on-hire lorA)motiv¢s were kindly gift aided back to the TnLsL Overall, with the total outgoings of £28.434, there was an ex￿8 of in(x)me over expenditure of £13,835, increasing net funds by that amount to £5141373.

4. Reserves Policy The Trusttts believe thaL d￿pIte the continuing difficulties caused by the pandemic, the Furness Railway Trust's Cu￿ent finances eontinue to be satisfactory. There is an ongoing Deed to maintain an appropriate level of reserves to provide for future overhauls of the Trust's operational I￿omotiveS and coaches. Fundraising will continue primarily for this pUr￿)se and also to fund the longer terni restoration projects.
5. Looklng Forward: COVID.19 and rislng ener&v costs It would appear that the leisure market still has sx)me way to go to resume pre-pandemic levels of activity. Further, rising global energy costs are impacting on coal and diesel pri￿￿, forcing increased costs on heritage railways which are now starting to cut back on some operations. It looks likely that there will be a continuing detrimentsl impact on income to the Trust, so expenditure controls will remain in pla￿ to ensure that reserv￿ are maintained for ￿tllre overhauls whibt allowing a measured level of progress on key r&8toration projects. The FRfs Trustcos will continue to pn)tert Trust's assets. finances and the health and wellbeing of its voluntccr worklorce during this challenging period oftime. Finally, the Trustees again wish record their gratebjl thanks to members and followers of the FRT for their continued suptM)rt and generosity during 2021. The Trustees declare that they have approfftl the Tr￿, Report aEK>ve. Tim Owen Neil Smith 5th April 202Z 5th April 2022 Pag¢ 3 of 4

Appendix A The object of the CIO is to establish a railway museum for the benefit of the public and the CIO has power to do anithing to further its object, in particular, the power to: (a) aequire and proSe￿e railway locomotives, railway carriages and other items of rollkng stock and as￿lated equipment, (b) restore and maintain sueh items. house them and put them on display; loan or hire them so that they may be used, if practicable, and make suitable arrangements for their Continued preservation as far as is possible. (e) sponsor the publication of books, articles ete. containing inforn)ation about these items and rolling stock and railways generally, and otherwise to promote interest in these subjects. (d) Proeure contributions to the CIO by personal or written appeals, public meetings or otherwise. (e) employ and remunerate such staff as are necessary for carrying out the work of the CIO. (e) buy, take on lease or in exchange, hire or othermrise acquire any property and to maintain and equip it for use. (g) sell, lease or otherwi8e dispose of all or any part of the property belonging to the CIO. (h) borrow money and to charge the whole or any part of its property as security for the repayment of the money borrowed. Pag¢4 of4

FURNESS RAILWAY TRUST Règititerod Charity No. 1163073 Accounts for the 12 Months Ended 31st December 2021 ststement of Financial Activities 2021 Unwtrict•d Fund8 2020 Total Funds Notes INCOMING RESOURCES In¢¢)mlng R¢•ourc 3 Inc¢)mo and Endowm•nts from: 4 DOnatiOn￿LegaC￿e$ and Tax Re¢ov8rnbki 5 Char8ble ActNthe8 6 Other Trading ActNiti•8 7 Invoslments other Totsl In¢omlng R••our¢ 8,323 33,202 739 9,818 11,018 118 42,269 L••• RESOURCES EXPENDED 8 Exp•ndlturn on: 9 Raislng Fund8 10 Charitable Activitie8 11 Govemaneo Totsl Ro•OU￿•S Expond•d 816 27,401 217 28,434 349 47,132 218 47,699 Net In¢om•llExp•ndltur•l 13 Trnnsfers Betr￿8n fvnd8 N•t PlkThvm•nt In Pund• R•concllltlon al Fund• Totsl Fund• Br(¥ught Forward $00,538 527,249 TOL91 Fund• Carrfed Forward 514,373 500,5 Pwl

FURNESS RAILWAY TRUST R¢gl8tsr•d Chaiity Na 1163073 Notè8 Balance Sheet as at 31st December 2021 2021 UnYe8trSct•d Fund¥ 2020 Totsl Funds Flxed A••et•: 13 Tangible Assets 14 Heritage Assets Total Flxed Asso1• 189.020 106,296 295,316 195,426 106,296 301,722 Curront A￿•ts: 15 Stock 16 D8btors Cash at Bank Cash in Hand Totsl Currnnt Au•t• 1,848 21,554 206,355 60 229.817 2,038 6,272 199,367 60 207.737 17 Credltorn: amounts due wthin one yr. Not Currnnt Au•t•llLlabllltl8•) Total As•et• le88 Curr•nt Ll•bllltl 8.150 221,667 6.022 201,716 516.983 17 Credltorn: amounts due after one yr. (2.610) (2,899) Totsl Net AsMt• 514 373 500,538 Fund• of th• Charlty: Total Funds Brought Forward Add Net Incoming Resources 500.538 13.835 527.249 126.711) Total Fund• 40 at 31.12.2021 514 373 Neil Smith Chalm*n 5th April 2022 5th April 2022 Page 2

FURNESS RAILWAY TRUST Registered Cbarity No. 1163073 Notes to the Accounts -12 Months Ended 31 st December 2021 Note I Bas18 of Accountlng The accounts are for the sixth full year of opération of the new Charitable Incorporated Organi8alion FuTnes8 Raihyay Trust 1163073 whid) took ovér th& a￿ets and operation8 of the unincorporated Furn888 RalhN8y Trust Registered Charity 1005211 from the 1st De¢embeT 2015. Th• a¢¢ounls have been prepared in accordance wlth the Statgm$nl of Recommended Practice.. Accounting and Reporting by Charities preparing their accounts in o¢¢ord8nce with tho Fin8ncial Réporting Standard applicable In the UK and Republic of Ireland {FRS1021 Issueil on 16th July 2014, Financlal Rtrportlng Standard 102, and with the Charities 2011. Th• 8c¢ounls have been Prepared on thè basis that th¥ unin¢orporaled and CIO charitie8 have m8rge(I, as defined In the Slalemont of Recommended Pr8CtIcè. These accounts have been prepared under the historical cost convention wlth item8 recognisod al cost or Ir8na¢tion value unless othe￿iSe staled in the r8levant notgslsl to thésè accounts. The Furness Rallway Trust con8111ules a publlc benefft entlly a8 defined by FRS 102 Tha8e aCcA￿nIS have been prepared on the ba818 that the Fumes8 Raithy Trust Is a golng con¢•rn after taking into account the Current and gntlelp8t•d l*vg1s of •ctivity, Note 2 Accountlng Pollcy Incom• Incomlng R68our¢•8, indudlng grants, are accounlod for on a rec&lvabl8 ba818. The v01ue of don8l&d good8 Is recogn18ed only on Sale b8¢au8e of th& prgcticalilias of measuring the volue of Such goods. Goods donated for ongoing u80 by th• charity aro r8cognl$gd as t8n9lble a$s•l$ and Induded in the Slalement of Financial Actlvities as Incoming resouces whan rac&lv8blo. The value of any voluntary help recelvedlg not Induded In the accounts but is d88crib8d in th8 Tw$l¥¥$' Annual Report, Exp•ndltura R8sourc8s Expen¢Je<l are a¢¢ounted for on an a¢crua16 basls and indude recognition of liablllllo8 arS8ing from legal or constructlve obllgation which commits the org8n1881ion lo expenditure. C&rt8in $upport ¢o$ts Iln$urance and Printing, Slalionory, Ptsstagel are apportioned befvI￿n act￿515•$ based, where possible, on known wst driver8. Govem8ncg Costs 8re showll separately for the purpose of darity and. contrary to the SORP, not spread across activities becau$e they ara dlfflcult to allo¢ato and are not material in size. Page 3

A88ets Tanglblo and flxed a88ets for uso by tho charlty A long tèrm shed ￿aSe, purchased in 2019, is being depreciated on a straight lin basis over 50 years. A portable building and fixed safety gear are being d&pr8cialed on a slraighl line basis over 15 year$. Plant and Equipment assots purchased which Can be used for more than one ye81 are capilalised and depreaated on a slr8ighl line basis at a rate of 25Oh per annum. Assets purchased after 1st De¢emb¢r 2015 aro only capitalised if they o)st £200 or mor•. H•ritsgè As8at8 H8ritagè Asset8 are 8hown on th8 balance sheet 81 cost or, in the c88e of donated item8, 8 re81islic value estimated at the time of rlon81ion. An ¢x¢eption has been made for Fumes5 Railway No. 20, buill 1863. This historic locomotive is uniqu6. dlfficult to valua and 1$ not in¢ltJded," there has been apwoximately £148,000 spent on11. The Trust'8 Collection and Disposal Policy 8tate8 that theré'should be a pr88umoion agaln8t dlsposal." Grant$ ￿CeIVed ¢)f £111,(X)o would potenti¥lly bts repayable rfthi8 Item was 601d. sto¢k• Stock8 ar6 v81￿d at Ihe1088er of ¢081 or recoverable value. D•btorn Dèbtors linduding trade debtors and loAn$ recewablel ar8 measured on initial recognition al sèttlomgnl amount after any trade discounts. Sub6equgnUy Ihgy aro measured al the ca8h or other consideration gxpg¢tgd to bg recglvod. Cr•dltor• Creditoro 8r¥ m888ured 8t tranBactlon price. Note 3 Analy•l• of Incomo 2021 UnM•trl¢t•d Fund• 2020 Totsl Fund• r4ote 4 DDnatlon8 and L•gacl Donotion8 and Gbfts Lega¢i•8 5.432 1,491 1,400 8,323 1,771 1,443 9,818 M¢mbgrship Sub8crfpllon8 Total Note S Chrlt*blè Actlvltl•• Rolling Stock Hlre Book S8le8 Other Income Totsl 31,702 11,018 1,5Cxl 33,202 11,018 No¢¢ 6 Oth•r Trndlng Actlvltlo8 Fundralsing Sales Proceeds from Live Steam Donated Goods Workwear 228 205 122 739 Total 35 Nots7 In￿ltMOnt Incom• Bgnk Interest R￿1Ved Total 118 118 Othor Incom Total Page 4

Nots8 Analysis of EX￿ndItUrn 2021 Unrostrictod FundB 2020 Total Fund• Not¢ 9 Expendlture on Ralslng Funds Sales Good$ Insurance Trust Promotbon Total Note 10 Expenditurn on Charftsble Aetlvltl Locomotive Restoration Locomotive Repairlmainlenance Coach Reslorallon Building Maintenance Transport C¢)$18 Books Magazine Publlcation Insur8nc& Utslities Membership SubscrSpllon8 TTavelling Exp8n$os Personal Safety Equlpmgnt WoTkwear Printlng, St81ionery, Postage etc Dapr8eiation of Flx&d A8s•t8 Total Nots 11 Gov•manco Co•ts Independent Exomination Prfnling, Slalionery, Postagts thc Totsl 70 410 337 817 349 349 4,445 8,896 776 23,423 12,181 207 2,790 1,485 2,365 1,498 260 114 40 120 398 8.406 27.401 990 1.993 940 160 323 31 257 6,627 47.132 215 215 217 218 Notè 12 Exp•ndltur• D•tall• Insurance, amounts'ng to £2.775 wa8 purchaged1£2,342 in 20201 which includ•s property 8nd public liability insur8n¢8 for ¢ertain 8ctivili88 lin¢ludlng funds 98neralionl undtsrtaken by the Trust, 118 Trusl•e8 and Memb8rB. Th¢ work of the charity in restoring, maintsinlng and 836igling in the operation ol its 888trt8 1$, in the main, carried out by volunteers wilh only speciali81 acts'vilieB contracted out. No $18ff were employed in either 2021 or 2020. No fèe for thg Independent Examinafjon ol the 2021 accounts has been ineluded The c08t of examining ine zozo accoun13 wa8 £Zl0 wnicn18 Inciuaea In tne zoz1 account8. Nott 13 Tanglblo Flx•d A••ots 2021 8ulldlng 2021 2021 Me•$ Ropml Pl•nt & Sthf•ty Eqmt Equlpment 2021 Total Cost Al 181 January 2021 Addition At 31st December 2021 190,000 10,749 12.677 213.426 19),000 10.749 12,677 213,426 Depreciatitsn At 1st Jonu8ry 2021 Depreciation At 31st December 2021 7,800 3.800 11,400 1,899 717 2,616 8,501 1,889 10,390 18,000 6,4 24,4C Net Book Value at 1st January 2021 Net book Value at 31st December 2021 182,400 178,600 8,850 8,133 4,176 2,287 195,428 t89,020 Page 5

Tangible Flx•d Assots (Cont) Comparative figures for 2020 2020 2020 2020 Building fAes• RO￿￿1 Plrt8 S•hty E<¥nt Equlrrtnert 2020 Total At 1st J8nuary 2￿20 Addttions At 3131 Decembor 2020 19).l)XJ 10.749 11.472 1.205 12,677 212,221 1,205 213,426 19J.IX(I 10.749 Dep￿￿OI￿on At 1st January 2￿20 Oepreciation At 31$t D8cmb8r 2020 1.183 716 6.390 2.111 8.501 11.373 6,627 18.000 3,8C Net Book Value al 18t January 2020 Nel Book Valug 8t 318t D￿nber 2020 166.200 182.400 5.082 4.176 200,848 195,426 8.850 Note 14 H•rftsgo A•••ts 2021 2021 2021 011￿ Rdllng 0th8r 2021 To¢•1 Cost At 1st January 2021 AddrtionslDlsposa18 Al 31st Docmb¥r 2021 22.861 11,298 79.595 22.861 1C6.298 No d8preclation h98 applied lo Iho Pknitage Assets. Thereforn ￿ bcd( value8 at 318t December 2021 a￿ 88 aknie. Compar8tlv8 figures for 2QO 2020 2020 Oth•r Rolllng 2020 2020 Total Co81 At 1 st January 2020 Addition610isposals At 31st 0o¢&mber 2020 79.595 22,861 1C6.298 22,861 1C6.29S Flve Y￿r Summary ol H•rfts9• A•••l T￿n￿¢t1(￿ A locomotive, valued at £20,C￿. was donated in 2017. A coo¢h w•8 disposed of during 2017 wth a gain of £20,833. Thtre have been no other purchaw. aon81ions. dlsFM)saL* or wnpainnents lo H8ntag8 A880ts during the last five yeors. Pagg 6

Note IS Stock¥ 2021 Sto¢k 2020 Sto¢k Chathable Activities Opening Added in Period Expensed In Pgrfod C108inu OtherTrading Activities Op8ning Added In PeMd Expensed in Parfod Closing Totsl Closlng Stock Th1• y•ar Total Closlng Stock Prèvlou$ Y••r 2,030 1,829 232 31 2,030 191 1,839 2.039 1,837 2.039 Note 16 Analy•l• of D•btorn 2021 2020 Tradè Debtors Prepayments A¢crue(J IrKome Other Dabtors 17,524 1,492 2,538 21,564 2.143 2,392 1,737 8,272 Total Note 17 Cr•dltoY¥ ond A¢crul• Anal￿1 of Cr•dtorn Amounts Falllng Qu• Wlthln One Year 2021 2020 Amounts Fglllng Du• After One Y•8r 2021 2020 Trade Credttors Accruals & Deferred Income Other Creditors 3,880 672 3,598 8,160 3,377 955 1,690 6.022 2.610 2,899 Total 2,610 2,899 Note 18 D•forr•d Incom• Income was d￿arred In r&spe¢t of 6om m&mb•rship 8ubsCriPtions which were pald In adv8nr and al60 a vehlclè hire fee whbch covered financial years. Movem•nt In D•f•rr•d Incom• A¢¢ount 2021 M•mbgr8hlp Sulxs¢rlptlon• 2020 MgmbgTrhlp Vohlcle SubscrSptlon8 Hlre V•hl¢l• Hlrn Balance at the Start of tho Reporting PorSod Amounts Added in Current Period Arnounts Released to Incom• from Prev P8riod8 Balance at End of Reporting Period 3,525 478 721 3,282 329 3,430 329 329 747 3,525 329 Pag8 7

Note 19 Charity Funds D•tsll• of Movements in Funds in 2021 Balance at 01.01.2021 Incom Balan¢t at Exp•nditiwe Trnnsfers 31.12.2021 Restrietèd Fund• Total Re$trl¢tsd Fundo Unrestrletsd Fund• 2.912 4.748 1.802 834 5.580 1.3 1,493 1,237 FR25 125 NLR Brnk• Carrw restorntion Total Designated Funds Totsl Non Designated Fun¢Js Totsl Unret￿Ctod Fund• 1.237 11.883 488,875 500,538 2.761 39.508 42.289 4,764 23,670 28,431 504,713 514.373 Total All Fund¥ $00.$38 42.269 28.434 514,372 0•ts118 of M¢)v•m•nt• In Fund• In 2020 8•l&n¢• #t EMpnd￿r• TrnrAf•rn 31.12.2020 Purpo•• 01.01.2020 Incom• R••trtct•d Fund• Total R••trl¢ted Fund• Unro•trlctsd Fund• 4.923 3,443 2.912 4.748 t.300 1,466 1,237 11,863 488,875 SOO,538 C•lthn Locornotiw restorn￿On FR25 Locunotiwa rg8¢or•U Hulf Locun0t1￿ restornuon NLR Brnke Corri•g• rtstor•ti Tolgl D¥$ignaled Funds Total Non D•slgnatod Fund8 T+)t•l Unrn•trl¢t•d Fund• 5.153 178 1.238 9.759 517,4 527.249 8,467 14,522 20.989 4,582 43,137 47,699 Total All Fund• 527,249 20.989 47,899 500,338 Nots 20 Trnn••ctloM Tlth Trust￿ And Ral•tsd P•rtl•• None of the trustees have been paid any remuneration or recewed any ollw ￿n9ffts. Two trustees pald a total of £102 for travel &xpensos In 2021. No travelllng expenses were paid In 2020. Page 8

Independent Examiner's Report to the Trustees of the Furness Railway Trust I feport on the ac￿nts d thè Tntst thtr 12 endwj 31st 0￿¢￿be1 2021. Thich ar8 set on 110 7. The charfty8 trUSte88 consklar that an is rnt knthis uThrs￿tt0n 144 01 th• It Is my to: . oxw7)Ino tho ￿COUnts under socuon 145 01 thfr . to loJh)w proc8duro8 Jakl tho Q8n8rn1 IXr8clkw ty the Chwy Comnthlon lurthr £¢clllon 145(Sllbl of Iho Ctrfes A¢1: arnl Kfy gxarnina¢llon was cwrf•d In Tmth ¢3enwal LI.r•ctK￿ or¥n ty th• Chwity Commimlon. An exarnlnallon Inc￿xIO$ a rovlow ol th& accounb￿ rec•rd8 W by th• charHy and a comparfBon ol th• ac¢ounls prnsentsd ￿ th08ts rteord8. 11 also Inclth conswJeraiA) ol any unu8uaJ ft•ms OT discbsuros procedures u￿lertakon Ilo rK)t kYoNJ9 an thatmwkl bg wi9d kn an arKI con86q￿n1Y no 0￿nknn L8 ￿ as to V41th the a¢xounts prosorrt a truo and th• r•wt Ilmlt6(I lo tho8e mattor8 8•t out In th• b•ltydT. In ¢onn•cti¢n my no mallor ￿m9 tr> ffly alrfkn'. ha￿ b•sn m￿. or (21 ) l¢h, In my c¢thb)n. str•xl bg In to •nat4• a u1thrn￿1rwj ol a(￿Unts to bo roach￿1. Sign8d.. Nam•'. J. Prf•sl ACMA. CGkiA