**Charity registration number 262540 (England and Wales)**
## **SIRI GURU SINGH SABHA NORTHAMPTON**
**ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025**
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **LEGAL AND ADMINISTRATIVE INFORMATION**
**Trustees** H S Kooner Dr RS Diu Mr N Chandi Mr NS Sidhu-Brar Mr CK Grewal **Charity number** 262540 **Independent examiner** Jervis & Partners 30 Harborough Road Kingsthorpe Northampton NN2 7AZ **Bankers** Lloyds Bank TSB George Row Northampton National Westminster Bank The Drapery Branch 41 The Drapery Northampton **Executive Committee** Davinder Singh Minhas President Ravinder Singh Secretary Surjeet Singh Thind Treasurer Bahadur Singh Mahil Varinder Kaur Kooner Charanjit Kaur Gill Kulvinder Singh Hanisha Kaur Jagmeet Singh Sukhdev Singh Sohal Manpreet Singh Tiwana Harbans Singh Kooner
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **CONTENTS**
||**Page**|
|---|---|
|Trustees' report|1 - 4|
|Independent examiner's report|5|
|Statement of financial activities|6|
|Balance sheet|7|
|Notes to the financial statements|8 - 14|
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **TRUSTEES' REPORT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
The trustees present their annual report and financial statements for the year ended 31 March 2025.
The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".
## **Objectives and activities**
The main objective of the charity is the advancement of the Sikh religion for the benefit of the public in Northamptonshire. In furtherance of this mission, the charity has the following powers:
To practise and promote the Sikh religion by holding services, celebrating Gurpurab's, and organising Sunday School to teach Gurmukhi - enabling children and adults to read the Holy Scriptures (Guru Granth Sahib Ji).
To purchase, lease, hire, or acquire suitable premises for religious services, meetings, and accommodation for ministers or visiting delegates (subject to Charity Commission approval).
To borrow money as needed for the charity’s purposes, with necessary consents.
To purchase, maintain, and repair furniture, equipment, and premises.
To employ a minister or preacher with agreed remuneration.
To accept donations, raise funds lawfully, and make charitable donations in line with the charity’s objectives.
The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.
- 1 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Achievements and performance**
A detailed report on the year’s activities is provided in the President’s Annual Report.
The Trustees and Executive Committee continue to explore ways to increase donations and support the charity’s mission.
## **Summary of the year**
The past 12 months have been exceptionally busy for the Trustees and Executive Management Committee.
We continue to welcome new families into Northampton, increasing Sangat numbers. As the community grows, so does the need for effective management. The Trustees, Executive Committee members, and volunteers dedicate significant time and effort to fundraising and Gurdwara operations—all on a voluntary basis. We are immensely grateful for their selfless service.
## **Visitor Feedback**
Many visitors have praised the Gurdwara and the Sikh community’s efforts in supporting local initiatives. Feedback has been overwhelmingly positive.
## **Building Update**
The Trustees are pleased to report significant progress during 2024/25, particularly in ensuring compliance with building regulations.
## **Key Achievements:**
Air Ventilation System: Fully completed and commissioned, meeting regulatory standards.
Solar Panels: Installed by Aniron Renewables, a company owned by Sesh Diu (brother of trustee Resh Diu), at cost price. This installation will significantly reduce electricity bills. Excess energy, especially during summer months, is sold back to the National Grid via the Smart Export Guarantee Scheme.
We would like to thank the Sikh Community Centre for securing a grant of £149,583, as the Gurdwara, being a religious charity, was not eligible to apply directly.
## **Grant Allocation:**
Solar Panels: £42,500 (installed at cost by Aniron Renewables)
Air Ventilation System: (installed by Norton Air Conditioning Ltd) The remaining grant money was allocated to ventilation system costs, with a balance of £65,077 covered by the Gurdwara
VAT Saving: A saving of £20,700 was achieved through collaboration with the contractors’ accountant to obtain a VAT exemption certificate
- 2 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **New Constitution**
The Trustees are delighted to confirm that a new constitution is now in place. It was approved by the Trustees, Executive Committee, and the Sabha, and lodged with the Charity Commission on 25 September 2024.
The new constitution provides:
- Stronger governance
- Compliance with legal and regulatory requirements
- • Flexibility to adapt to future needs
This marks a proactive step in aligning the Gurdwara’s operations with its mission and values.
## **Financial review**
It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.
The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.
## **Future developments**
Investigate other ways of increasing donations, such as through gift aid.
- 3 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **TRUSTEES' REPORT (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **Structure, governance and management**
The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.
The trustees who served during the year and up to the date of signature of the financial statements were: H S Kooner
Dr RS Diu Mr N Chandi Mr NS Sidhu-Brar Mr CK Grewal
Since May 2011 the charity is administered by an Executive committee as shown on the previous page.
The trustees' report was approved by the Board of Trustees.
**H S Kooner** Trustee Dated: 2 May 2025
**Mr N Chandi** Trustee Dated:2 May 2025
- 4 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **INDEPENDENT EXAMINER'S REPORT**
## **TO THE TRUSTEES OF SIRI GURU SINGH SABHA NORTHAMPTON**
I report to the trustees on my examination of the financial statements of Siri Guru Singh Sabha Northampton (the charity) for the year ended 31 March 2025.
## **Responsibilities and basis of report**
As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.
## **Independent examiner's statement**
Since the charity’s gross income exceeded £250,000, the independent examiner must be a member of a body listed in section 145 of the Charities Act 2011. I confirm that I am qualified to undertake the examination because I am a member of Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.
I have completed my examination. I confirm that no 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 charity as required by section 130 of the Charities Act 2011.
- 2 the financial statements do not accord with those records; or
- 3 the financial statements do not comply with the applicable requirements concerning the form and content of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the financial statements 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 financial statements to be reached.
## **Jervis & Partners**
30 Harborough Road Kingsthorpe Northampton NN2 7AZ 2 May 2025
- 5 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**funds**|**funds**|
|||**2025**|**2024**|
||**Notes**|**£**|**£**|
|**Income from:**||||
|Donations and legacies|**3**|247,375|227,972|
|Charitable activities|**4**|14,976|14,976|
|**Total income**||262,351|242,948|
|**Expenditure on:**||||
|Raising funds|**5**|136,317|178,488|
|**Total expenditure**||136,317|178,488|
|**Net income and movement in funds**||126,034|64,460|
|**Reconciliation of funds:**||||
|Fund balances at 1 April 2024||2,062,814|1,998,354|
|**Fund balances at 31 March 2025**||2,188,848|2,062,814|
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
- 6 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **BALANCE SHEET**
## _**AS AT 31 MARCH 2025**_
|**Notes**
**Fixed assets**
Tangible assets
**10**
**Current assets**
Debtors
**11**
Cash at bank and in hand
**Creditors: amounts falling due within**
**one year**
**13**
**Net current assets**
**Total assets less current liabilities**
**Creditors: amounts falling due after**
**more than one year**
**14**
**Net assets**
**The funds of the charity**
Unrestricted funds
**16**|**2025**
**£**
**£**
2,750,008
2,003
185,934
187,937
(47,377)
140,560
2,890,568
(701,720)
2,188,848
2,188,848
2,188,848|**2024**
**£**
**£**
2,684,931
-
122,880
122,880
(6,305)
116,575
2,801,506
(738,692)
2,062,814
2,062,814
2,062,814|
|---|---|---|
The financial statements were approved by the trustees on 2 May 2025
H S Kooner Mr N Chandi **Trustee Trustee**
- 7 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **Charity information**
Siri Guru Singh Sabha Northampton is a Charity.
## **1.1 Accounting convention**
The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.
The charity has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.
The financial statements have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.
The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.
## **1.2 Going concern**
At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.
## **1.3 Charitable funds**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.
Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.
Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
## **1.4 Income**
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.
Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
- 8 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
## **(Continued)**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.
Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.
## **1.5 Tangible fixed assets**
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Freehold land and buildings
nil
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.
## **1.6 Impairment of fixed assets**
At each reporting end date, the charity reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
## **1.7 Cash and cash equivalents**
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
## **1.8 Financial instruments**
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
## _**Basic financial assets**_
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
- 9 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **1 Accounting policies**
**(Continued)**
## _**Basic financial liabilities**_
Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.
## _**Derecognition of financial liabilities**_
Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.
## **1.9 Employee benefits**
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
## **1.10 Retirement benefits**
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
## **2 Critical accounting estimates and judgements**
In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
- 10 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **3 Donations and legacies**
||**Unrestricted**|Unrestricted|
|---|---|---|
||**funds**|funds|
||**2025**|2024|
||**£**|£|
|Building fund|127,393|116,637|
|Golak collection|46,843|39,025|
|Gift aid income|34,625|34,524|
|Degh|2,120|4,199|
|Sundry donations|36,394|33,587|
||247,375|227,972|
**4 Income from charitable activities**
||**Unrestricted**|**Unrestricted**|
|---|---|---|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Unrestricted funds**|||
|Rent received|14,976|14,976|
|**Expenditure on raising funds**|||
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**2025**|**2024**|
||**£**|**£**|
|**Trading costs**|||
|Support costs|136,317|178,488|
**5 Expenditure on raising funds**
- 11 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
## **6 Support costs allocated to activities**
|**Support costs allocated to activities**|||
|---|---|---|
|Staff costs
Rates & Water
Insurance
Light & Heat
Repairs & Maintenance
Sundries
Governance costs
**Analysed between:**
Fundraising|**2025**
**£**
46,748
11,199
3,580
5,468
17,018
11,072
41,232
136,317
136,317|**2024**
**£**
40,329
3,916
3,200
5,142
70,782
10,842
44,277|
|||178,488|
|||178,488|
## **7 Trustees**
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
## **8 Employees**
The average monthly number of employees during the year was:
|**Employment costs**
Wages and salaries
Other pension costs|**2025**
**Number**
2
**2025**
**£**
45,684
1,064
46,748|**2024**
**Number**
3|
|---|---|---|
|||**2024**
**£**
39,924
405|
|||40,329|
There were no employees whose annual remuneration was more than £60,000.
## **9 Taxation**
The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.
- 12 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)** _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**10**
**Tangible fixed assets**
**Cost**
At 1 April 2024
Additions
At 31 March 2025
**Carrying amount**
At 31 March 2025
At 31 March 2024
**11**
**Debtors**
**Amounts falling due within one year:**
Other debtors
**12**
**Loans and overdrafts**
Bank loans
Payable after one year
**13**
**Creditors: amounts falling due within one year**
Other taxation and social security
Trade creditors
**14**
**Creditors: amounts falling due after more than one year**
**Notes**
Bank loans
**12**|**Freehold land**
**and buildings**
**£**
2,684,931
65,077
2,750,008
2,750,008
2,684,931
**2025**
**2024**
**£**
**£**
2,003
-
**2025**
**2024**
**£**
**£**
701,720
738,692
701,720
738,692
**2025**
**2024**
**£**
**£**
-
6,065
47,377
240
47,377
6,305
**2025**
**2024**
**£**
**£**
701,720
738,692|**Freehold land**
**and buildings**
**£**
2,684,931
65,077
2,750,008
2,750,008
2,684,931
**2025**
**2024**
**£**
**£**
2,003
-
**2025**
**2024**
**£**
**£**
701,720
738,692
701,720
738,692
**2025**
**2024**
**£**
**£**
-
6,065
47,377
240
47,377
6,305
**2025**
**2024**
**£**
**£**
701,720
738,692|
|---|---|---|
|||2,750,008|
|||2,750,008|
|||2,684,931|
|||**2024**
**£**
-|
|||**2024**
**£**
738,692|
|||738,692|
|||**2024**
**£**
6,065
240|
|||6,305|
|||**2024**
**£**
738,692|
- 13 -
## **SIRI GURU SINGH SABHA NORTHAMPTON**
## **NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)**
## _**FOR THE YEAR ENDED 31 MARCH 2025**_
|**15**|**Retirement benefit schemes**|||
|---|---|---|---|
|||**2025**|**2024**|
||**Defined contribution schemes**|**£**|**£**|
||Charge to profit or loss in respect of defined contribution schemes|1,064|405|
The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund.
## **16 Unrestricted funds**
The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.
|Building Fund
General funds
**Previous year:**
Building Fund
General funds|**At 1 April**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2025**
**£**
**£**
**£**
**£**
1,946,239
54,972
-
2,001,211
116,575
207,379
(136,317)
187,637
2,062,814
262,351
(136,317)
2,188,848
**At 1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2024**
**£**
**£**
**£**
**£**
1,863,297
82,942
-
1,946,239
135,057
160,006
(178,488)
116,575
1,998,354
242,948
(178,488)
2,062,814|**At 1 April**
**2024**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2025**
**£**
**£**
**£**
**£**
1,946,239
54,972
-
2,001,211
116,575
207,379
(136,317)
187,637
2,062,814
262,351
(136,317)
2,188,848
**At 1 April**
**2023**
**Incoming**
**resources**
**Resources**
**expended**
**At 31 March**
**2024**
**£**
**£**
**£**
**£**
1,863,297
82,942
-
1,946,239
135,057
160,006
(178,488)
116,575
1,998,354
242,948
(178,488)
2,062,814|
|---|---|---|
|||2,062,814|
## **17 Related party transactions**
There were no disclosable related party transactions during the year (2024 - none).
- 14 -