CLARIDGE HOUSE Report and Financial Statements Year ended: 31 May 2024 Registered Charity No. 1167155 Kingston Burrowes Audit Ltd 308 Ewell Road, Surbiton, Surrey, United Kingdom, KT6 7AL
CLARIDGE HOUSE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 CONTENTS Page Report of the Trustees 1 to6 Independent Examination Report Statement of Financial Activities Balance Sheet Cash Flow Statement 10 Notes to the Financial Statements 11 to 17
CLARIDGE HOUSE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024 CLARIDGE HOUSE FINANCIAL STATEMENTS Reference and administration details Principal Address Claridge House, Dormans Road, Domansland, Lingfield, Surrey, RH7 6QH Trustees Cherry Simpkin (Chair from 13 August 2024) Gail Lineham (Chair until 13 August 2024) Irina Eltsova (Treasurer) Anne Simpson Fergal Crossan Jane Jenner (from 14 May 2024) Georgina Wilson (until 2 January 2025) All Trustees were appointed by the Board of Trustees. Senior stsff Manager Meredith Wood Registered Charity Number 1167155 Bankers Lloyds Bank plc. Registered Office: 25 Gresharn Street, London EC2V 7HN. Registered in England and Wales no. 2065. Authorised by the Prudential Regulation Authority and regulated by the Financial Conduct Authority and the Prudential Regulation Authority under Registration Number 119278. Local branch.. East Grinstead. 113 London Road. East Grinstead, West Sussex, RH19 1AH Solicitor Bates, Wells and Braithwaite, 10 Queen Street Place, London EC4R 1 BE Independent Examiners Kingston Burrowes Audit Ltd, 308 Ewell Road, Surbiton, Surrey, United Kingdom, KT6 7AL
CLARIDGE HOUSE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024 Report of the Trustees for the year ended 31st May 2024 The Trustees present their report together with the independently examined financial statements of the charity for the year ended 31st May 2024. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's Constitution, the Charities Act 2022, the Charities (Accounts and Reports) Regulations 2008 and the provision of the Statement of Recommended Practice (SORP) applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) effective from 1st January 2019. Structure, Governance and Management The charity is a Charitable Incorporated Organisation ("the CIO") registered with the Charity Commission on 17 May 2016 and governed by a Constitution. The CIO took over ownership and responsibility for the running of the Retreat Centre known as Claridge House from an unincorporated Trust. Friends Fellowship of Healing.. Claridge House {"the Trust") on 31 August 2016. The Trustees are appointed by the Board of Trustees. Trustees are appointed initially for a period of three years and are then eligible for re-appointment for a further three years. A period of a year must then elapse before a fvrther re-appointment. The Trustees appoint the manager, who manages the day to day running of the House. The manager reports regularly to the Trustees. Other staff are appointed by the manager. Objectives and activities The object of the CIO is the provision of a Centre for rest and renewal for those who are under stress or strain, or in any condition in which a time of rest and renewal would be beneficial, with a view to helping them attain health and strength in their lives. The Centre also runs Retreats and Quiet Days and short courses aimed at promoting rest and renewal. The CIO seeks to attract new guests through its website, entry in the Retreat Association's website and handbook, and through a range of publications available to the general public. Risks Trustees regularly review the major risks to which the charity is exposed and put appropriate actions in place to mitigate these risks. Impact of the cost of Ilvlng crlsls The cost of living crisis continues to impact on the activities of the Charty. Bookings with the house have failed to return to pre-pandemic levels with people being less inclined to spend on non-essential items. This situation is likely to lead to a deficit in the accounts for next year. The longer-term effect of this on Claridge House is still unclear and perhaps unforeseeable but, with the impact expected to continue for some while, we identified the following risks:
CLARIDGE HOUSE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024 Loss of income from lower bookings Increased non-pay costs due to inflationary pressures, particularly with regards to energy bills Increased costs due to inflationary pressures on staff salaries The budget has now been reworked to take account of inflation. Pay awards are now reviewed annually but pay rises depend on affordability. Other risks identified: Ongoing and increasing maintenance costs of estate Relatively narrow demographic of guests, limiting expansion of guest numbers Difficulty finding and retaining regular catering and housekeeping staff Public Benefit The Trustees believe that the charities object and activities offer public benefit in accordance with the guidance published by the Charty Commission. Guests come from all over the UK and, typically, include: the elderly those with physical disabilities those who need a break from caring for others those recovering from illness, including mental breakdown those diagnosed with terminal conditions those suffering from bereavement those needing to a place of retreat in order to reassess their lives those seeking respite from care work and stressful jobs. Guests can come for an unstructured personal retreat or they can attend one of our courses or workshops, aimed at promoting physical, mental and spirttual well-being, on subjects such as yoga, Alexander technique, coping with change, painting for relaxation, creative writing, Qigong, mindfulness, harp playing. sound healing. forest bathing and various aspects of healing. including self-healing. We also offered dropin sessions through the energy crisis for those who needed warmth and company, happiness cafes and death cafes- no fee to attend. We also make the house available for groups specialising in helping those with specific health conditions or who are living under stressful conditions to run their own events for their beneficiaries. Bed and breakfast facilities are also provided on a commercial basis to supplement the charitable income. A number of bed and breakfast guests have returned to attend courses and take individual personal retreats.
CLARIDGE HOUSE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024 The centre is run in accordance with the philosophy and principles of the Religious Society of Friends (Quakers) but welcomes people of all religious beliefs or none. We seek to meet guest's spiritual needs by: Running led retreats and Quiet Days., Enabling guests to come on individual unstructured retreats. Holding two 15-minute Quiet Times a day (morning and evening)., Holding a full-length Quaker Meeting for Worship every Sunday at which guests and the public are welcome to attend., Enabling Quaker and other groups to hire the house for their own arranged retreats. We also have a well-stocked library of books focussing on healing and spirituality. Healing therapies are also provided such as spiritual healing and massage. The Trust operates a bursary scheme to help those who are less financially advantaged and would othewise be unable to take advantage of what we offer. We also run a Caring for Carers scheme in conjunction with the charity Action for Carers. Claridge House operates a Friend in Residence Scheme under which a Quaker volunteer will live in the house and carry out various duties such as welcorning guests and ensuring they are comfortable, being available as someone to talk to and leading the Quiet Times. The presence of a Friend in Residence helps to maintain the Quaker ambience of the house and contributes to the healing process. Achievements and performance The House continues to attract a wide range of guests, who benefrt from what the House offers. Guest feedback shows that the aim of the Trust to provide opportunities for rest and renewal continues to be fulfilled. The personal attention given to help meet the needs of individual guests has been much appreciated. During the year, we continued to widen our links with charities, the local community, other interfaith groups. healing and alternative therapists networks being a Quaker recognised body. Alongside other appropriate groups looking to hire the house for retreats and respite breaks. In August we held a day long lebratiOn to celebrate the 70th Anniversary of the Retreat Centre. This included talks on our work, tours of the house and garden and taster sessions of our activities and healing therapy sessions. This intrOdUd many people to the house and what we have to offer, including local residents. Our website and booking system have been upgraded and modernised to make it more attractive to a wider audience. We have employed a marketing consultant to help us more effectively publicise what the House has to offer. Flnancial review and Reserves Policy. The Trustees have a reasonable expectation that the CIO has sufficient funds to continue in operational existence for the foreseeable future. The charity's overall income for the year was £246,003. To ensure liquidty and smooth cashflow, all assets are held in cash deposits.
CLARIDGE HOUSE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024 The charity's principal sources of income are guest fees and charitable donations and legacies. The guest income is insufficient to cover running costs and needs to be supplemented by donations if fees are to be kept at an affordable level for most guests and to avoid excessive strain on the bursary fund. The Charity's total net assets at 31 May 2024 were valued at £992,431 including tangible fixed assets (mainly land and buildings) of £920,563. There was a surplus in unrestriGted funds of £56,280 (compared to £36,961 in 2022-23) and there was a surplus of £12.216 (compared to £9,303 in 2022-23) in designated funds for bursaries. The CIO maintains sufficient unrestricted resenies to cover 3 months, worth of fixed costs (currently approximately £36,000). The Trustees monitor fInanS closely through regular income and expenditure reports. Their aim remains to achieve trading profitability by increasing the customer base through improved marketing strategies and so that donations and legacies can be used to develop the work of the charity. make capital improvements. and build up the bursary fund. Plans for the Future Going forward, we will, as a board.. continue to create and implement a longer-term strategy and vision for the house which will include our key priorities. decide where to focus our limited resources for the good of the longer-term success of the house. ensure the manager of the house and her staff are supported regularly and given the opportunity to develop their skills, knowledge and experien. continue to seek ways to build up our guest base by developing and promoting a wider range of courses and varieties of guest experience. enhance our profile by creating a post dedicated to marketing and promotional activities. seek new trustees with relevant skills and experience to replace existing trustees coming to the end of their terms and to widen the experience of the Board. Statement of Trustees, Responsibilities 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 Practi). 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 reSoUrS of the charity for that period. I n preparing these 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 2019 (FRS 102); make judgements and estimates that are reasonable and prudent., state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
CLARIDGE HOUSE REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2024 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 thern to ensure that the financial statements comply with the Charities Act 2022, 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. Declaration This report approved by the Trustees on 28Y) March 2024 and signed on their behalf by". Cherry Simpkin Chair of the Trustees
INDEPENDENT EXAMINATION REPORT TO THE TRUSTEES OF CLARIDGE HOUSE I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 May 2024 which are set out on pages 8 to 17. Responslbllities and basis of report As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Char(cies Act 2011 ('the Act,). I report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b} of the Act. Independent examiner's statement I have completed my examination. I confirm that no material matters have come to my attention in connection wtth the examination giving me cause to believe that in any material respect: accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records" or the accounts do not comply with the applicable requirements conceming 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. Kevin Fisher BA FCA CTA For and on behalf of Kingston Burrowes Audit Ltd 308 Ewell Road, Surt)iton. Surrey, United Kingdom, KT6 7AL th 28 March 2025
CLARIDGE HOUSE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MAY 2024 Total Funds 2024 Total Funds 2023 Unrestricted Designated Restricted Funds Funds Funds Notes Income from". Donations and legacies Charilable activities Trading activities Investments 2a 2b 2c 2d 21,438 138,465 54,313 27,594 4,193 25,631 138,465 54,313 27,594 32,699 136,141 51,223 19,029 Total 241,810 4,193 246,003 239,092 Expenditure on: Charitable activities 223,771 32,300 256,071 262,628 Total 223,771 32,300 256,071 262,628 Net incomel(expenditure) before transfers Transfers between funds 18,039 1,280 4,193 {1,280) (32,300) {10,068) (23,538) 9&10 Net movement in funds 19,319 2,913 (32,300) {10,068) (23,538) Reconciliation of funds Total funds brought fomard 9&10 36,961 9,303 956,235 1,002,499 1.026,035 Total funds carried fomard 9&10 £56,280 £12,216 £923,935 £992,431 £1,002,499 All income and expenditure is derived from continuing activities. The Statement of Financial Activities includes all gains and losses recognised during the year. The notes fomi part of these Financial Statements
CLARIDGE HOUSE BALANCE SHEET AS AT 31 MAY 2024 Notes 2024 2023 Fixed Assets TangibleAssets 920,563 952,811 Current Assets Debtors Cash at Bank and in Hand 25,404 87,594 21,391 63.913 112,988 85,304 Creditors Amounts falling due within one year 41,130 35.416 Net Current Assets 71,868 49,888 Net Assets 11 £992,431 £1,002,499 Funds Restricted Designated Unrestricted 923,935 12,216 56,280 956,235 9,303 36,961 10 10 £992,431 £1,002,499 Approved on behalf of the Trustees on 28th March 2025 and signed on its behalf by.. Cherry Simpkln Chair of the Trustees
CLARIDGE HOUSE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 MAY 2024 2024 2023 Notes Cash flows from operating activities Net movement in funds per ststement of financial activities Adjustments for.. Depreciation Increase in debtors Increase in creditors (10,068) (23,538) 32.048 14,013) 5,714 32,701 (20,616) 13,227 Net cash provided by operatlng activities 23,681 1,776 Cash flows from Investing activities Purchase of tangible fixed assets (9,630) Net cash used in invests.ng activitles (9,630> Change in cash and cash equivalents in the year 23,681 (7,854) Cash and cash equivalents brought fomard 63,913 71,767 Cash and cash equivalents carrled forward £87,594 £63,913 10
CLARIDGE HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 1. ACCOUNTING POLICIES a) Basis of preparation The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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) issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland {FRS 102), the Charities Act 2011 and UK Generally Accepted Practice. The financial ststements are prepared on a going concern basis and under the historical cost convention. The significant accounting policies applied in the preparation of these financial statements are set out below. b) Incoming recognition policies Items of income are recognised and included in the account5 when all of the following criteria are met: The charity has entitlement to the funds., any perfomiance conditions attached to the item(s} of income have been met or are fully within the control of the charity. there is sufficient certainty that receipt of the income is considered probable., and the amount can be measured reliably c) Expenditure recognition Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure on charitable activities inclLides the costs undertaken to further directly the purposes of the Charity and those costs of an indirect nature that are necessary to support these activities_ d) Allocation of support costs Support costs are those functions that assist the work of the Charity but do not directly undertake ch8ritable activities. Support costs include back office costs, finance, personnel, payroll and governance costs which support the Charity's activities. These costs have been allocated to each activity on the basis of staff time. e) Tangible Fixed Assets Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life at the balancing rates.. Buildings and property improvements Motor Vehicles Fixtures and Fittings Land (£90,600) 2 % straight line 250/D reducing b81ance 20/D reducing balance Not depreciated fj Taxation All of the activities of Friends Fellowship of Healing Claridge House are charitable and are therefore not liable for tax. gl Debtors and creditors Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impaiments are recognised in expenditure. h) Government grants The charity received government support through the Coronavirus Job Retention Scheme which is accounted for on the accruals basis. i) Pension costs The charity operates a defined contribution pension scheme. Contributions payable under the scheme are charged in the Stat8ment of Financial Activities in the year to which they relate.
CLARIDGE HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Icontd... 2. INCOME Unrestricted Funds Designated Funds Restricted Funds Total 2024 Total 2023 a) Donations and legacies Donations Legacies Government grants 4,193 4,193 21,438 6,521 17,528 8,650 21,438 £21,438 £4,193 £Nil £25.631 £32,699 b) Charitable activities Accommodation at Claridge House £138,465 £138,465 £136,141 c) Trading activtties £54,313 £Nil £Nil £54,313 £51,223 d) Investment income Rents £27,594 £Nil £Nil £27,594 £19,029 Total income £241,810 £4,193 £Nil £246,003 £239,092 Of the £239,092 income recognised in 2023. £232,571 related to unrestricted funds, £6,379 related to designated funds and £142 related to restricted funds. 12
CLARIDGE HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Icontd... 3. ANALYSIS OF CHARITABLE EXPENDITURE Direct Costs Support Costs Total 2024 Total 2023 Staff Costs (inc. travel) Provisions and household Rates, light and heat Course expenses General maintenance Marketing Other expenses of Claridge House Depreciation Bank charges Professional fees Governance (Note 4) 121,179 28,718 121,179 28,718 22,098 11,460 18,082 1,151 7,258 32,048 6,479 6,089 1,509 124,069 25,552 20,285 9,938 12,406 22,098 11,460 18,082 1,151 7,258 32,048 6,479 6,089 1,509 22,343 32,701 7,422 5,410 2,502 £149,897 £106,174 £258,071 £262,628 Of the £256,071 (2023 . £262,628) expenditure recognised in 2024, £223,771 (2023 . £229,511) was charged to unrestricted funds and £32,30012023 '. £33,117) was charged to restricted funds. Of the £262,628 expenditure recognised in 2023, £149,621 was for direct costs and £113,007 was for support costs 4. GOVERNANCE 2024 2023 Independent examinerfs costs Meeting costs 1,200 309 2,358 144 £1,509 £2,502 5. STAFF COSTS 2024 2023 Salaries and other staff costs Social Security costs Pension costs 117,200 2,083 1,896 121,147 1.276 1.646 £121,179 £124,069 The average number of employees during the yearwas 7 (2023 . 8). No employees received total employee benefrts (excluding employer pension costs) of more than £60.000. 13
CLARIDGE HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 lcontd... 6. TANGIBLE FIXED ASSETS Land and Buildings Property Improvements Fixtures & Fittings Totsl Cost Balance brought forward Additions Disposals 1,090,600 367,861 151,329 1,609,790 At 31 May 2024 1,090,600 367,861 151,329 1,609,790 DeprecSation Balance brought fOard Charge for the year 448,333 20,000 70,631 9,424 138,215 2,624 657,179 32,048 At 31 May 2024 468.333 80,055 140,839 689,227 Net Book Value At 31 May 2024 £622,267 £287.806 £10,490 £920,563 Net Book Value At 31 May 2023 £642,267 £297.230 £13,114 £952,611 7. DEBTORS 2024 2023 Trade debtors Gift Aid other debtors 24,875 529 12,764 529 8,098 £25,404 £21,391 8. CREDITORS Amounts falling due within one year 2024 2023 Other creditors Social security and other taxes Deposits received in advance 5,160 1,293 34,677 5,822 937 28,657 £41,130 £35,418 14
CLARIDGE HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Icontd... 9. RESTRICTED FUNDS Balanc8 1 June 2023 Balanc6 31 May 2024 2024 Income Expenditure Transfers Bursary Fund Sanctuary Fund Carers Fund Terrace Fund Capital Fund Property Fund Other 252 3,008 252 3,008 353 13,114 939,497 11 353 10,490 910.073 2,624 29,424 £956,235 £Nil £32,300 £Nil £923,935 Comparative infomation for the restricted funds in the previous year is as follows.. RESTRICTED FUNDS Balance 1 June 2022 Balance 31 May 2023 2023 Income Expenditure Transfers Bursary Fund Sanctuary Fund Carers Fund Terrace Fund Capital Fund Propety Fund Other 568 3,008 100 416 252 3,008 311 131,850 843,832 42 353 13,114 939,497 11 3,278 29,423 (115,458) 125,088 £979,580 £142 £33,117 £9,630 £956,235 10. UNRESTRICTED FUNDS Balance 1 June 2023 Balance 31 May 2024 Income Expenditure Transfers 2024 General Fund £36,961 £241,810 £223,771 £1,280 £56,280 Designated fund Bursary fund £9,303 £4,193 £Nil £(1,280) £12,216 Comparative information for the unrestricted funds in the previous year is as follows.. Balance 1 June 2022 Balance 31 May 2023 Income Expenditure Transfers 2023 General Fund £43,531 £232,571 £229,511 £(9,630) £36,981 Designated fund Bursary fund £2,924 £6,379 £Nil £Nil £9,303 15
CLARIDGE HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Icontd... 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS Tangible Fixed Assets Net Current AssetslLiabilities 2024 Total 2024 Total 2023 Restricted Funds Bursary Fund Sanctuary Fund Carers Fund Terrace Fund Capital Fund Propety Fund Other 252 3,008 3,008 3,008 353 353 10,490 910,073 11 353 13,114 939,497 11 10,490 910,073 11 £920,563 £3,372 £923.935 £956,235 Unrestricted Funds General Fund Designated Fund 56,280 12,216 56,280 12,216 36,961 9,303 £Nil £68,496 £68,496 £46,264 Total Funds £920,563 £71,868 £992,431 £1,002,499 Comparative information for the analysis of net assets btheen funds in the previous year is as follows= Tangible Fixed Assets Net Current AssetslLiabilrties 2023 Total 2023 Total 2022 Restricted Funds Bursary Fund Sanctuary Fund Carers Fund Terrace Fund Capital Fund Propety Fund Other 252 3,008 252 3,008 568 3,008 353 353 13,114 939,497 11 311 131,850 843,832 13,114 939,497 £952,611 £3,624 £956,235 £979,580 Unrestricted Funds General Fund Designated Fund 36,961 9,303 38,961 9,303 43,531 2,924 £46,264 £46,264 £46,455 Total Funds £952,611 £49,888 £1,002,499 £1,026,035 16
CLARIDGE HOUSE NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024 Icontd... 11. ANALYSIS OF NET ASSETS BETWEEN FUNDS loontd... Bursary Fund This is used to subsidise guests who cannot afford the full fee for staying at Claridge House. Sanctuary Fund This is used to provide stays at Claridge House for groups of refugees and asylum seekers. Carers Fund This is used to subsidise respite stays at Claridge House for those caring for elderlylincapa¢itated friends and family. Terrace Fund This is used to hold funds raised for an extension to the terra. Capital FundlProperty Fund These funds represent the net book value of tangible fixed assets. 12. RELATED PARTY DISCLOSURES No trustees or parties related to them received any remuneration during the year. In 2024, trustees, expenses were reimbursed in total amount of £309. No trustees, expenses or reimbursement occurred during 2023. 17