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2025-04-05-accounts

Charity Registration No: 1166842

Eastbrook Gospel Hall Trust

Report of the trustees and audited financial statements for the year ended 5th April 2025

Eastbrook Gospel Hall Trust Contents

Pages

  1. Reference and administrative details

2.-5. Report of the trustees 6. Independent examiner's report 7. Statement of financial activities 8. Balance sheet 9. Cashflow Statement

10.-14. Notes to the financial statements

Eastbrook Gospel Hall Trust Reference and administrative details for the year ended 5th April 2025

Charity name: Eastbrook Gospel Hall Trust
Registered charity number: 1166842
Trustees: Mr George Critchley
Mr John James
Mr Rolfe James
Mr Gerry Marsh
Mr Chester William White (Chair)
Treasurer: Mr Chester William White
Principal address: Juniper House
White Lane
Ash Green
Aldershot
Surrey
GU12 6HJ
Independent examiner: Julian Remmington
4cast
1 Centrus
Mead Lane
Hertford
SG13 7GX
Bankers: NatWest Bank
39 The Borough
Farnham
Surrey
GU9 7NP
Solicitors: Mr Kaldip Bhatti
KB Solicitors & Notary Public
Venture House
2 Arlington sq
Bracknell
Berks
RG12 2PY

Page 1

Eastbrook Gospel Hall Trust

Report of the trustees for the year ended 5th April 2025

The trustees present their report along with the audited financial statements of the Charity for the year ended 5th April 2025. The financial statements have been prepared in accordance with the accounting policies set out on pages 10 and 11 and comply with the Trust Deed and applicable law.

Structure, governance and management

Governing document

Eastbrook Gospel Hall Trust is an unincorporated trust constituted by Deed of Trust dated 4th December 1982, most recently amended by Deed of Variation dated 12th August 2014. The Trust was registered with the Charity Commission for England and Wales on 29th April 2016 under Charity Registration Number: 1166842.

Recruitment and appointment of new trustees

The names of the Trustees who have served during the year and since the year end are set out on page 1. None of the Trustees, nor any person connected with them, received any remuneration or expenses from the Charity in the year ended 5 April 2025 (2024: £nil).

The Trust operates eleven Gospel halls and Trustees are chosen from among the regular congregation of the halls. New Trustees are nominated by the existing Trustees or by the congregation and must be appointed by unanimous resolution of the congregation. They are selected according to their skills and experience and are expected to use both in furthering the objects of the Charity. Checks are made to ensure the Trustees’ eligibility to act and incoming Trustees are made aware of their responsibilities by the existing Trustees, who ensure that new Trustees read the Trust Deed and relevant Charity Commission guidance.

Wider network

The Trustees maintain informal links with other similar charities with a view to pooling experience considered useful in pursuing the objects of the Charity. The charity maintains particular links with the Shepherdsmead Trust, with which it shares members of its congregation.

Risk management

The Trustees have identified and reviewed the major risks to which the charity is exposed and confirm that they have established systems or procedures to manage and mitigate those risks.

Objectives and activities

Objectives and aims

The trust has the following charitable purposes:

The charitable purposes of the Charity are the advancement of the Christian religion for the public benefit, including by the carrying on of the service of God in accordance with the Old and New Testaments of the Holy Bible as followed by those Christians forming part of the world-wide fellowship known as the Plymouth Brethren Christian Church (the “Brethren”) and any other charitable purposes connected with Brethren. The core doctrine of the Brethren and proper practices in furtherance of certain aspects of doctrine are summarised in two schedules to the Trust Deed.

Page 2

Eastbrook Gospel Hall Trust

Report of the trustees for the year ended 5th April 2025

Public benefit

The Trustees confirm that they have complied with their duty under section 4 of the Charities Act 2011 to have due regard to the Charity Commission’s general guidance to charities on public benefit.

Main activities and achievements

The Trust provides and maintains eleven Gospel halls where religious meetings are held by the local Brethren community. Details of the origins, teachings and way of life of the Brethren can be found on the website - www.plymouthbrethrenchristianchurch.org and in the schedules to the Trust Deed.

Plans for future periods

The Trust plans to continue all the current activities.

Despite the increased cost of energy, the trustees feel that these increased costs are not significantly impacting on the ability of the charity to continue as a going concern.

Meetings

Meetings held at the gospel halls include the Lord's Supper (Communion), Gospel preachings, Bible readings and Bible addresses. There is a structured weekly schedule of meetings and, depending on the particular meeting, between 40 and 100 people normally attend these occasions.

The meetings are attended by the regular congregation and most are open to other properly disposed visitors. The notice board outside the Halls welcome visitors and displays the times of Gospel preachings, along with a telephone number for those seeking further information or help. Gospel tracts, which are distributed by street preachers, also display this information.

Bibles and an extensive range of other Christian reading material are on display at the halls and visitors are free to help themselves.

Spreading the Gospel message and the life of a Christian

The Gospel halls are a base from which the regular congregation and others who attend the meetings are encouraged to spread the Christian Gospel, in word and deed.

Members of the congregation participate in a programme of street preaching and Gospel tracts are provided free of charge by the Charity to such preachers to be handed out to interested members of the public. In addition to street preaching, the trust also keeps in contact with prison chaplains to provide gospel tracts and bibles as required. The Trust also operates a programme of providing regular packs of nutritious food and gospel literature to homeless and needy persons through local charities or homeless societies.

Spreading the Gospel message and the life of a Christian contd.

In carrying out this work, the congregation considers itself to be living out its faith in practice, as particularly exemplified in the following extract from the schedule to the Trust Deed on living a Christian life:

  1. We seek and are encouraged to live exemplary lives in all our relationships with others in the wider community (including former Brethren), in accordance with the teachings of Holy Scripture (1 Tim 2:2)

Page 3

Eastbrook Gospel Hall Trust

Report of the trustees for the year ended 5th April 2025

Objectives and activities

Spreading the Gospel message and the life of a Christian contd.

  1. We regularly go out from our homes to preach on the streets, to distribute Christian literature and engage with the wider community (including former Brethren) in order to present eternal salvation, available to all men by faith in Jesus Christ. (2 Tim 4:2).

  2. We seek as members of the public to lead Christian lives as husbands and wives, parents, children, employers, employees and neighbours. (Col 3:22-25, Col 4:1).

  3. The preservation and protection of the family unit is fundamental and children are prized as a blessing from God. (Psalm 127:3-5). The elderly are valued members of the community, for whom both their family and the wider community are expected to care.

  4. Holy Scripture commands us to be good neighbours to others, and deal with all other people (including former Brethren) openly, honestly and fairly and consistent with these principles, we should give our time, talents and money to assist those in need in the wider community, in so far as reasonable given our abilities and our available resources. (Matt 7:12, Matt 22:39, Eph 4:28).

Funding

Funding is sought through gifts from the congregation and Gift Aid is claimed on eligible donations. Funding is sometimes received from other charitable trusts with complementary objectives.

A loan, repayable to The Shepherdsmead Trust, was transferred from Farnison Gospel Hall Trust to the trust for £365,000. No term has been set and the loan has been added to current liabilities. No interest is payable on the loan.

Financial review

Financial position

In the year ended 5th April 2025 the Trust had a surplus of incoming resources over resources expended. Total voluntary income received this year was £190,467 and £1,219,344 in the previous year.

All funds held were unrestricted funds.

Reserves policy

The Trustees have considered the level of reserves they wish to retain, appropriate to the charity's needs. This is based on the charity's size and the level of financial commitments. The Trustees consider that no reserves policy is needed as expenditure is very minimal and infrequent. The Trustees aim to ensure that the charity will be able to continue to fulfil its charitable objectives even if there is a temporary shortfall in income or unexpected expenditure, by raising a funds appeal.

Free reserves at the year end were £0 (2024: £0). Any shortfall will be met by The Shepherdsmead Gospel Hall Trust

Page 4

Eastbrook Gospel Hall Trust

Report of the trustees for the year ended 5th April 2025

Statement of trustees' responsibilities

The trustees 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).

The law applicable to charities in England & Wales 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 charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

d) state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;

e) 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 that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. 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. All transactions have been reviewed and approved by two trustees.

On behalf of the board:

Chester W White

Date

Page 5

Eastbrook Gospel Hall Trust

INDEPENDENT EXAMINER'S REPORT ON THE FINANCIAL STATEMENTS

Report to the trustees of Eastbrook Gospel Hall Trust on the financial statements for the year ended 5th April 2025 set out on pages 7 to 12.

Respective responsibilities of trustees and examiner

The charity's trustees 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 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Basis of independent examiner's statement

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 the accounts, and seeking of explanations from you as 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 statements below.

Independent examiner's statement

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.

Signed: Date:

Name: Julian Remmington

4cast, 1 Centrus, Mead Lane, Hertford, SG13 7GX

Page 6

Eastbrook Gospel Hall Trust Statement of financial activities (including income and expenditure account) for the year ended 5th April 2025

NOTES
Incoming and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Other donations
Income tax refunds
Donated services
4.
Payroll giving
Grants received
5.
Legacies received
Investment income and interest
Bank interest
Other income
Profit/loss on sale of assets
Sundry
Total
Expenditure on:
Charitable activities
Running of meeting halls
6.
Wider community outreach
Cost of donated services
4.
Transfers to trusts with congruent objectives
Other costs
Governance
Computer costs
Legal & professional costs
Independent Examiner's fees
Bank charges
Other
Profit/Loss on sale of assets
Total
Net income/(expenditure)
Gains/(losses) on revaluation of fixed assets
Net movement in funds
Reconciliation of funds
Funds at 6th April 2024
Total funds at 5th April 2025
9.
Unrestricted
Funds
£
-
-
-
-
-
61,467
-
129,000
-
-
-
-
190,467
155,211
-
-
-
-
-
-
4,860
60
-
160,131
30,336
-
30,336
7,845,008
7,875,344
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total Funds
2025
£
-
-
-
-
-
61,467
-
129,000
-
-
-
-
190,467
155,211
-
-
-
-
-
-
4,860
60
-
160,131
30,336
-
30,336
7,845,008
7,875,344
Total Funds
2024
£
-
-
-
-
-
72,510
-
1,146,834
-
-
-
200
1,219,544
184,135
-
-
-
-
-
-
7,158
-
-
191,293
1,028,251
-
1,028,251
6,816,757
7,845,008

The notes on pages 10 to 14 form part of these financial statements. All of the above activities are classed as continuing and there are no gains and losses other than those included above.

Page 7

Eastbrook Gospel Hall Trust Balance sheet As at 5th April 2025

NOTES
Fixed assets
Tangible fixed assets
7.
Current assets
Debtors:
Prepayments & accrued income
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one year:
Other creditors
Accruals and deferred income
Net current assets
Total assets less current liabilities
Creditors: amounts falling due after more than
one year
Net assets
Funds
Unrestricted funds
Restricted funds
Total Funds
8.
2025
£
£
8,222,813
8,222,813
7,847
24,257
32,104
365,000
14,573
379,573
347,469
-
7,875,344
-
£
7,875,344
7,875,344
-
£
7,875,344
2024
£
£
8,194,329
8,194,329
7,933
29,287
37,220
365,000
21,541
386,541
349,321
-
7,845,008
-
£
7,845,008
7,845,008
-
£
7,845,008
2024
£
£
8,194,329
8,194,329
7,933
29,287
37,220
365,000
21,541
386,541
349,321
-
7,845,008
-
£
7,845,008
7,845,008
-
£
7,845,008
8,194,329
349,321
-
7,845,008
-
7,845,008
7,845,008
-
7,845,008

The audited financial statements were approved and authorised for issue by the Trustees of Eastbrook Gospel Hall Trust on / / and signed on their behalf by

Chester W White Trustee

The notes on pages 10 to 14 form part of these financial statements

Page 8

Eastbrook Gospel Hall Trust Detailed statement of financial activities Cashflow Statement for the year ended 5th April 2025

Cash flows from operating activities:
Net income/(-) expenditure for the
reporting period (as per the statement of
financial activities)
Adjustments for:
Depreciation charges
(-) Gains/losses on investments
Dividends, interest and rents from investments
Loss/(-) profit on sale of fixed assets
(-) Increase/decrease in stocks
(-) Increase/decrease in debtors
Increase/(-) decrease in creditors
Net cash provided by (-) used in operating activities
Cash flows from investing activities:
Dividends, interest and rents from investments
Proceeds from sale of property, plant and equipment
Purchase of property, plant and equipment
Proceeds from sale of investments
Purchase of investments
Net cash provided by (-) used in investing activities
Cash flows from financing activities:
Repayments of borrowing
Cash inflows from new borrowing
Receipt of endowment
Net cash provided by (-) used in financing activities
Change in cash and cash equivalents in the reporting
period
Cash and cash equivalents at the beginning of the
reporting period
Cash and cash equivalents at the end of the
reporting period
Unrestricted
Funds
£
30,336
25,774
-
-
-
-
86
6,968
-
49,228
-
-
54,258
-
-
54,258
-
-
-
-
5,030
-
29,287
24,257
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total Funds
2025
£
30,336
25,774
-
-
-
-
86
6,968
-
49,228
-
-
54,258
-
-
54,258
-
-
-
-
5,030
-
29,287
24,257
Total Funds
2024
£
1,028,251
23,824
-
-
-
-
3,275
-
9,319
1,058,119
-
-
1,036,124
-
-
1,036,124
-
-
-
-
21,995
7,292
29,287

Page 9

Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2025

1. Accounting policies

1.1 Basis of financial statements

The financial statements have been prepared in accordance with 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 (FRS 102) issued on 16 July 2014, and incorporating update bulletins 1 and 2, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and UK Generally Accepted Accounting Practice.

The functional currency of the charity is sterling (£).

The Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

1.2 Income

Donations are recognised in the year in which there is entitlement and probability of receipt and the amount can be measured with reasonable certainty. Income is only deferred when the charity has to fulfil conditions before becoming entitled to it or where the donor has specified that the income is to be expended in a future year. Gift aid is added to the value of the donation to which it relates.

Donated services are recognised as income and expenditure in the financial statements when organisations or individuals offer their services and support pro bono. The value of these donated services to Eastbrook Gospel Hall Trust is considered to be equal to market value which would be paid were the service formally procured. This includes services paid for by other trusts.

Investment income is accounted for on a receivable basis.

1.3 Expenditure

Expenditure is included on an accruals basis. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

Charitable activities comprise those costs directly attributable to the fulfilment of the charitable objects.

Support costs have been allocated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and costs related to statutory requirements. As there are no staff or offices the Trustees have agreed to allocate all such costs to Governance costs.

1.5 Tangible fixed assets and depreciation

Tangible fixed assets (costing more than £150) are stated at cost less depreciation. Freehold land is not depreciated. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, of each asset over its expected useful life as follows:

Building refurbishments 2% - Straight line method Fixtures and Equipment 10%- Straight line method

1.6 Taxation

The Trust is a registered charity and is not liable to United Kingdom income or corporation tax on charitable activities, provided income falls within the charitable exemptions and is spent on charitable purposes.

1.7 Funds

The general unrestricted fund is free for the Trustees to use for any purposes in furtherance of the trust’s charitable objects.

Restricted funds arise from donations to the trust which are made for a specific purpose. Restricted funds can only be used for the purpose for which funds were given.

1.8 Preparation of consolidated financial statements

The Charity does not have a trading subsidiary and there is no requirement to prepare consolidated accounts.

1.9 Going concern

The Trustees consider that there are no material uncertainties about the charity’s ability to continue as a going concern.

Page 10

Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2025

1. Accounting policies contd.

1.10 Significant estimates and judgements

The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.

2. Trustees' remuneration and expenses

No Trustees received any remuneration or other benefits from an employment with the charity and no Trustees were reimbursed for expenses (2024: None).

3. Wages and salaries

There are no employees (2024: none).

4. Donated services

Income
Expenditure
5.
Grants received
Farnborough Bourne Gospel Hall Trust
Farnham Gospel Hall Trust
Farnison Gospel Hall Trust
The Shepherdsmead Trust
The Shepherdsmead Trust
2025
£
61,467
61,467
2025
£
-
-
2025
£
129,000
-
-
-
129,000
2024
£
72,510
72,510
2024
£
-
-
2024
£
1,130,315
6,144
9,964
411
1,146,834
6.
Resources expended
Running of meeting halls
Repairs and maintenance of plant and buildings
Grounds maintenance
Maintenance- Recording equipment
Light and heat
Rates
Water rates
Telephone & broadband at hall(s)
Insurance- Public liability
Cleaning
Legal and professional
Sundry
Depreciation- Freehold property
Depreciation- Equipment
Meeting
rooms
£
10,239
17,498
-
16,129
14,493
1,205
2,970
8,997
14,356
43,449
101
24,241
1,533
155,211
Other
charitable
activities
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2025
£
10,239
17,498
-
16,129
14,493
1,205
2,970
8,997
14,356
43,449
101
24,241
1,533
155,211
2024
£
24,268
56,124
3,623
20,084
7,184
156
2,416
6,386
10,686
29,282
102
23,431
393
184,135

Page 11

Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2025

7.
Tangible fixed assets
Freehold
Property* and
Refurbishment
£
Cost
At 6th April 2024
8,318,180
Disposals
-
Additions
42,858
At 5th April 2025
8,361,038
Depreciation
At 6th April 2024
127,310
Disposals
-
Charge for the year
24,241
At 5th April 2025
151,551
Net Book Value
At 5th April 2025
8,209,487
At 6th April 2024
8,190,870
Equipment
£
3,926
-
11,400
15,326
467
-
1,533
2,000
13,326
3,459
Total
£
8,322,106
-
54,258
8,376,364
127,777
-
25,774
153,551
8,222,813
8,194,329
8.
Analysis of net assets between funds
Unrestricted
8.1 Current year
funds
£
Tangible fixed assets
8,222,813
Current assets
32,104
Current liabilities
379,573
Long term liabilities
-
Total funds
7,875,344
Unrestricted
8.2 Prior year
funds
£
Tangible fixed assets
8,194,329
Current assets
37,220
Current liabilities
386,541
Long term liabilities
-
Total funds
7,845,008
Restricted
funds
£
-
-
-
-
-
Restricted
funds
£
-
-
-
-
-
Total
funds
£
8,222,813
32,104
379,573
-
7,875,344
Total
funds
£
8,194,329
37,220
386,541
-
7,845,008
9. Movement in funds
_9.1 _ Current year
Restricted funds
Fund
Unrestricted funds
Total funds
Balance at
6 April
2024
£
-
-
7,845,008
7,845,008
Incoming
resources
£
-
-
190,467
190,467
Resources
expended
£
-
-
160,131
160,131
Realised/
unrealised
gain and
losses
£
-
-
-
-
Balance at 5
April 2025
£
-
-
7,875,344
7,875,344

Page 12

Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2025

9.2 Prior year

Restricted funds
Fund
Unrestricted funds
Total funds
Balance at
6 April
2023
£
-
-
6,816,757
6,816,757
Incoming
resources
£
-
-
1,219,544
1,219,544
Resources
expended
£
-
-
191,293
191,293
Realised/
unrealised
gain and
losses
£
-
-
-
-
Balance at 5
April 2024
£
-
-
7,845,008
7,845,008

10. Transactions with related parties

There were no related party transactions in the year ended 5th April 2025 (2024 £ none).

11. Volunteers

Eastbrook Gospel Hall Trust relies entirely on volunteers to carry out the management, administration and general maintenance work. The Trust has no paid staff or paid Trustees.

Page 13

Eastbrook Gospel Hall Trust Detailed statement of financial activities Notes to the accounts for the year ended 5th April 2025

12. Full comparison of Statement of Financial Activities

Incoming and endowments from:
Donations and legacies:
Collections
Contributions from the congregation
Gift Aid donations
Other donations
Income tax refunds
Donated services
Payroll giving
Grants received
Legacies received
Investment income and interest
Bank interest
Other income
Profit/loss on sale of assets
Sundry
Total
Expenditure on:
Charitable activities
Running of meeting halls
Wider community outreach
Cost of donated services
Transfers to trusts with congruent objectives
Other costs
Governance
Computer costs
Legal & professional costs
Independent Examiner's fees
Bank charges
Other
Profit/Loss on sale of assets
Total
Net income/(expenditure)
Gains/(losses) on revaluation of fixed assets
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
£
-
-
-
-
-
72,510
-
1,146,834
-
-
-
200
1,219,544
184,135
-
-
-
-
-
-
7,158
-
-
191,293
1,028,251
-
1,028,251
6,816,757
7,845,008
Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total Funds
2024
£
-
-
-
-
-
72,510
-
1,146,834
-
-
-
200
1,219,544
184,135
-
-
-
-
-
-
7,158
-
-
191,293
1,028,251
-
1,028,251
6,816,757
7,845,008

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