Charity registration number: 275234 League of Friends, Ealing Hospital Annual Rewt and FiEwicitiI Statements for the Year Ended 31 May 2025 Jarnes Piper FCA 14 Church Street St. Albans Hertford5hire AL3 5NQ
League of Friends Ealing Hospital Contents Referetsce and AdmÈni5trdtiv¢ tkt8ils Strategic Rep)rt Tnlees, Report 3105 Independent Exarnine¢s Report SMement of Financial Athivities 7108 Balance She Note5 to the Financial Stsiements Ioto 18
League of Friends, Ealing H05Pital Referen¢¢ and Administrative Detai Chairman Dr Pooja Dassan Trustees Mr G. Jassi Ms H. Prentice Mr C. Lloyd Mr F. Geoghegan Mr D. Atkinson Ms N. Cadi5¢h Ms S. Gabari Mr G Drewel Charity RegistratioTr Number 275234 Registered oifiee Uxbridge RoaiL Southall UBI 3HW Page I
League of Friends, Ealing Hospital Strategic Report for the Year Ended 31 May 2025 The trustees. who are directors for the PUT15¢$ of company law, present their 51rategic report for the year ended 31 May 2025. in compliance with s414C of the Companies Ath 2W6. The 5traiegi¢ repon was approved by the tnjsiees of the charity on 3 February 2026 and signed on its behalf by: Dr Pooja D&ssan Chairnlan Page 2
League of Friends, Ealing Hospitsl Tru$tees' Report The ttwsiees. who are directors for ihe puryK)ses of company law. present the annual report together with the financial statements and accotffttants, retrf)rt of the charitable Company for the year ended 31 May 2025. Obj¢¢tlV¢S and 4¢tivitifs Objects oin The business of the League is conduued and managed by" the commÉtttt of trnsttts. Th¢ Leagu¢ operate5 a catering facility within the hospital. The da)'_t041ay running of this facility is Controlled by a separate sU0Mmittee. The surplus achieved by the facility is to be used for the charithble Ork of the hospital. Charitsble objedives To help paiients and forn?er patients of the hospital who are sick .disabled. haT]dicappe4 infirm or in n¢¢d of fin4n¢ial &ssist4nce, and gen¢rnlty io supr[ the charitable work of the hospital. Publ1¢ beneJ71 Aciifv iiies undertak¢n 10 further ublic benefit The trustees confirni that they have complied w'ith the requirements of settion 17 of the Charities A¢1 2011 to have due regard to the public benefit guidance published by the Charity Commis%kon for EnglaRd and Wales. Trustee5 and officer5 The trnses and officer5 serving during the year and since the year end were as follows.. Trustees: Mr G. Jassi Ms H. Prentice Mr C. Lloyd Mr F. Geoghegan Mr D. Atkinson Ms N. Cadisch Ms S. G¥4bari Mr G Drewel Chairynan: Dr Pooja Dassan Strurture? govern#te and rnn4gement Financial instrnments Obj¢clives 4ndpollcles The charity'5 activities expose il to a number of fmancial risks including credit risk. cash flow risk and liquidity risk. Th¢ financial risk is governed by the charity's policies approved by ihe board of tnjstees. whi¢h provide written principles on how to manage these risks. Page 3
League of Friends Ealing Hospital Trustees, Report Coshflow rtsk The charity'5 café OFeratii)ns are subject to fluCallonS in hospitsl fOfall and Yisitor acces& while a proportion of costs are fixed. The trnstees actively monitor cash flow. mainthin appropri*e reserve& and revtew staffing and purching arrangements to ensure the charity can mttl irs obligations as they fall due. Credil r15k The charity's principal f]nancial &85ets are bank balances and ¢h. trade and other receivables, and investments. The charity's credit risk is primarily attributable io its trade receivables. The amounts presenied in the balan¢e sheei are net of allowances for doubtful receivables. An allowance for impairn)eni is made where there is an ideniifjed loss event whÉch, based on previous experience, Is evidence of a reduction in the re¢ov¢rability of the ¢&sh flows. The credit risk on liquid funds and derivative financial instrurn¢nts is limited because the counterparties a banks with high credii-rating5 assigned bj. international credii-rdting agencie5. The charity. has no significant concentration of credii risk. with exposure Spr over a large numb¢T of count¢rparties and customers. Llquldiry rtsk Iv order io maintain lÈquidity' io ensure th sufficient fimds are available for ongoing operations and future developTneniS. the ¢h8rity uses a m]xtte of long-terni and short-iemi debi finance. Further details regarding liquidity risk can found in the Statemeni of ac£ounting policies in the financial statements. St8tement of trustees. respottsibllltles The tTusiee5 (who aTe also the directors of League of Friend¥ Ealing Hospital for the PUTWWS of company law) are responsible for preparing th¢ tryStees' report 8nd the financial statem¢nts in accordan¢e wÈth applieable law avd United Kingdom Accounting Standards (ijnited Kintsdom Generdll). A¢cepied Accounting Practice). including FRS 102 "The Ftnancial ReFrfJrtints Standard appli¢able in the UK and Republi¢ of Ireland" Company law requires the tswsiees to prepare fmancial SeMents for each fmancial year. Under Company law the trustees must not approve the fancial ststements unless they are 1sfied they give a tsue and fair view of the state of affairs of the charitable company and of the incoming resources and application of resource5, including its income artd exndIre, of the Charitsble company for that period. In preparing these fujancial statemenls, the trusie¢s are required to.. select suitable accounting FMTrlicies and apply them ¢(s151¢ntly. observe the methiwjs and principles in the Charities SORP, make judgements and estimates that are reasonable and pThdenL state whether applicable accounting stsndards. comprising FRS 102 have been followed. subject to any material deparnires disclosed and explained in the fmancial swements: and prepare the financial Statements on the going concern basis unless it is inappropriate to presume that the charitable company 111 continue in busine. The trn5tee5 are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial 5tstements comply with the Companies Act 21NJ6. They are also re5wnsible for SafUardlng the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregulariiies. The ttvsiees are responsible for the maintenance and ll)iegrit)' of the Cort31e and fmancial inforniation included on the charithble compan}"s website. Legis]lDn 8oveming the preparation and dissemination of financial 5tstements may differ from legislation in other jurisdiciions. Page 4
League of Friends, Ealing Hospital Trnstees, Report Disclosure of infomatloD to Independent Examiner Each trusiee has taken steps that they oughi io have tsken as a tnte¢ in order to make themselves aware of any relevant inforniation and to establish that the charity's IndeFendeni Exarniner is aware of thai inforniation. The trustees confim thai there is no relevant inforn]ation that the). know of and of which they know the Independent Examiner is unaware. The annual reFxin was approved by the trwtts of the charity on 3 Febn]ary 2026 and signed on its behalf by.. Dr Pooja DSan Chairnian Page 5
League of Friends, Ealing Hospital Independent Examiner's Report to tbe trustees of League of FrieDds, Ealing Hospital I report to the charity Iw5tees OD my examlljalion of the accounts of the Charity for the year ended 31 May Responsibillties and bssis of report As the chariry's ttustees you are responsible for the prepat*ion of the a¢¢ounts in a¢¢Ordan with the requirements. The charity's trnstees considered that an audit is noi required for this year under section 144 of the Charities Act 2011{"Ihe Charities Act") and an independent examination is n¢eded. Having satisfied myself that the accounts of the ¢harity are not required io be audited under Part 16 of the 2006 Act and are eligible for independent exaMi[lOn. I reEM)rt in respect of my examinaiion of your charity's accounts as carried out under section 145 of the Charities Act 2011 {'the 2011 Act.). In ca).]ng out my examtnaiion I have followed the Directions given by the Charity Commission under section 14515Xb) of the 2011 Act. Independent examiner's statemetst I hav¢ completed m) examination. I confum that no maÉters hav¢ ¢om¢ io my attention in Connection with the exarnination giving me cause 10 believe- accounting T¢¢ords were not kept in resF¢Ct of League of Friend& Ealing Hospital as required by section 386 of the 20[ Act- or 2. the accounts do not accord with those re¢iYds" or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Aci other than any requirement that the accounts give a'tsile and fair i'iem w'hich 15 not a matter considered as part of an independent examination,. or 4. the accounts have not been pr¢pared in ac¢ordan¢e with the methods and principles of the Slatement of Recommended Practice for accounting and reporting by charities lapplicable to charities preparing theÈT accounts in accordance with the FÈnaneial Reporting Sthndard applicable in the UK and Republic ol Ireland (FRS 102). I hav¢ no concerns and have come across no other matters in connection with the examination to which attertlion should be drdwn in this rew)n in order to enabl¢ a proper understanding of the accounts io be reached. James Piper FCA 14 Church Street St Albans Hertfordshire AL) 5NQ 3 Febn 2025 Page 6
Leagu¢ of Friends, Ealing Hospital Ststement of FinYdDcial Aelivities for the Year Ended 31 May 2025 ncluding Income and Expenditsre Account and Statement of Total RecognA$¢d Gains and Losses) Unrestricted fuDd% Tot81 2025 Nole ltteome and Endowments from: Donations and legacies Other trading activities nvesthient incorne 8,335 209J65 844 ,335 209.365 Total income Expenditure on: Raising fund% Charilable activitt¢S {198.484) 17.302 (198,484) 17.302 Total expendilure 215.786 215.786 Net income 2.758 2,758 Net movement in funds 2.758 2.758 Reconciliation of fn5 Total funds brought forward 91.601 Total fitnds carried forward 17 94.359 Unrestricted fuDds 94,359 Totsl 2024 Note Income and Endowmettts from: Donations and legacies her trading activities Investment inc(Mne 9.368 187.051 933 9.368 187.051 933 Toial income 197.352 197.352 Expenditure on: Raising funds Charitable activities (180,166) 8.936 (180,1661 8.936 Totsl expenditure 188.742 188.742 Net ¢xpenditure 8,250 8,250 Nei movement in funds 8.250 8.250 Reconciliation of funds Totsl funds brought forward 83,351 Total fimds caled ftirward 17 All of the ¢harity'S activities derive from continuing operations during the alKJve two periods. The notes on pages 10 to 18 fonn an integral W of these financial statements. Page 7
League of Friends. Ealing Hospital Statement of Fin8ncisI Activities for the Year Ended 31 M2> 2025 D¢luding Income and Expenditure Account and Statement of Total Recognised Gains 4Dd Losses) The fiknds breakdown for 2025 is shown in note 17. The notes on pages 10 to 20 fom an ingnI part of these financial swem¢nts. Page 8
League of Friends, Ealing Hospital (Registration number: ) Balance Sh¢¢t as at 31 Ma). 2025 2025 2024 Note Fixed assets Tangible assets 12 4,472 2.562 Current a5s¢ts Stocks Debiors C&sh at bank and in hand 13 14 1,412 5,599 1.380 5.038 93,571 99,989 15 ICrf),047 Creditors: Amoullts folling du¢ wltbin one year 16 10,950 Net ¢urrettt assets 88.887 89.039 Net &ssets Funds of tbeeharity". Unrestricted incom¢ funds Unrestricted funds 94.359 Totsl funds 17 91.601 For the financial year ending 31 May 2024 ihe charity was entiiled to exemption from audit under section 477 of the Companies Aci 20 relating to small Companies. Dtrector5' responsibÈlities.' The members have not required the ¢h4rity to obtsin aD audit of its a¢¢ounts for the year in question in accordance with section 476; and The direeiors acknowledge their responsibilities for comptying wtth the requirements of the Act with respect to accoun(ing recor(ts and ihe Preparation of accounts. The financial Statements on wes 7 to 20 were approved by the trusteffj and authorised for issue on 3 February 2026 and signed on their behalf by.. Dr Pooja Dassan Chaimian The notes on Foge$ 10 to 20 forni an integral part of these financi sNements. Page 9
League of Friends, Eydling Hospital Notes to the Financial Statemenls for the Year Ended 31 IMAY 2025 I Charity sttUS The charity does noi have shar¢ capital. Each of the trustees is liable to conmTr)ute an arnowit noi excttding £Nil toward5 the assets of the charity in the eveni of liquidation. The address of its registered office i5- Uxbridge Roa Southall UBI 3HW Th¢se fmancial stsiements were authorised for issue by the trusl¢¢s on 3 Febrnary 2026. 2 Acwynting polieies Summary of 5ignifiegttt accounting poli¢ie5 key aeeountiDg e5timatrs The principal accounting w)licies applied in the preparation of these financial statements ar¢ set out below. These policies have been consisienily applied to all the years presented, unless otherwise stated. Statement of compliance The financial statements ha¢ been prepared in accordance with Accounting and Reporting by Charities". Statement of Recommended Praciice (applicable 10 charkiies prepartng their accounts in accordance '1th the Financial Reporting Srandard applicable in the UK and Republic of Ireland (FRS 1021) (issued in (kiober 2019) - {Charities SORP (FRS 102)). the Financial Reponing Srandard applithle in the UK and Republic of Ir¢land (FRS 102) and the Companies Act 2006. Basis of preparatio League of Friend5, Ealing Hospital meets th¢ derltion of a public benefit eniity under FRS 102. Assets and liablitieS are initially recognised at hi510ric31 cosi or transaciion value unless otherwise stated in the relevant accounting policy notes. Going toneern The trustees consider there are no material uncertainli¢s about the chariry's ability to continue as # going concern nor any significant Areaq of uncertainty affeci the canying value of &ssets held by the charity. Income All in¢ome is recognised once the charity has entitlement th the income. it is probable th th¢ incorne will re¢¢ived and the amount of the income receivable ¢an be measured reliably. Donoilons and legacie5 Donions are recognised when the charity has been notified in writing of trM)th the amount and settlemeni date. In the event that a donation ig subject io condiiions that require a level of perforn)ance by the charity befor¢ the ¢harity is entiiled to the funds, (he income is d¢feTred and not recognised until either those condiiions are fully met, or the fulfilment of those conditions is w'holly withirt the control of the charity and it 15 probabl¢ that these Conditions will be fulfilled in the Teporting Ftri(Kl. Page 10
League of Friend5, Ealing Hospital Notes to the Financial Statements for the Year Ended 31 May 2025 E%penditure All expenditure is re¢ognised once there is a lega] or consty¢tive obligation to eXnditure, it is probable settlement is required and th¢ amount cart be measured reliably. All costs are allocaied to the applicable expenditure heading that aggregate similar ¢05ts to that calegory. Where cost5 tannot be direcily attributed to particular headings ihev have been allated on a basis Consisteni with the use of resource5, with central staff ¢05ts allocated on the basis of time spenu and depreciation ¢harge5 alloca*d on the nIOn of the wet's use. Other support costs are allocaied based on the spread of sthff costs. RalsiRgfunds These are costs incurred in attracting voluntary income. the management of investments and those incurred in trading aciiyiiies that raise funds. Chllrhable acllvltlef Charitsble expendiWr¢ ¢0Mpri those costs incurred by the ¢harity in the delivery of its activities and 5¢rvic¢s for its benefictaries. It include5 both costs that can be allocated directly to such activities and those costs of an indireci nature necessary to 5UPPOrt them. Support costs Support costs include central funthions and have been allocated io activity. Cost categories on a basis consistent with the use of resources, for example. alloc1ng property" costs by floor areas. or per capit4 staff costs by the iirne spent and other costs by their usage. GoTr'ernance e05ts These include the costs attributable io the charity's c(Knpliance wÉth constitulional aThl statutory requirements, includtng audiL strdiegic managemeni and trnstees meetings and reimbursed expenses. Tax4tion The charity is considered to pass the tests sei out in Pawh I Schedule 6 of th¢ Finance Act 2010 and therefore it meets the definition of a charttsble company for UK Corpol0n tLx purposes. A¢cordingly, the ¢hariry 15 poienrially exempt from taxation in respect of income or wjitsl gains received within categori¢s ¢overed by Chapier 3 Pan I l of the Corporniion Tax Act 2010 or SectÉon 256 of the Taxation of Chargeabl¢ Gains Ad 1992. to the extent thai such in¢ome or gains are applied ex¢lusTvely to charitsbte pUr)Se%. Tangible fixtd assets Individyal fixed as5¢ts are recorded at cos4 l¢ss any subsequent accurnulated depreciation and subsequent accumulated impairmeM1055e5. Depreeiatlon a#d 3mortiMtion Depreciation is provided on tangible fixed assets so as to wriie off the CO or va]ualion, less any estimated residual value. over their ¢XF%¢ted usefijl ecc4iomic life as follows: Page 11
League of Friends, Ealing Hospital Notes to the Financial Statements for the Year Ended 31 May 2025 Stock Stock is valtsed at the lower of w5t and estimated selling price less costs to ¢ompl¢te and sell, after due regard for obsolete and slow moving St[kS. C05t is determined vsing the fjrst-in. ftrst-out (FIFO). Trnde debtors Trad¢ debtor5 are amounts due from cusiomers for merehÈndi5e sold or service5 perforn)ed in the ordinary course of business. Trade debtors are recognised tniiially ai the transaction pri¢¢. They are subsequentl), measured at amortis¢d eost usirtg the effective int¢r¢st rneth0 less provision for impairment. A provision for the impaimieni of trade debtors is established when there is objective evidence that the charity. will not be able io collect all amounts due according to the original ternis of the receivables. Cash and cash equiyalents Cash and cash equivalents cornprise cash on hand and call dep)sits, and other short-tem highly liquid investments are readily convertible to a known amott of $h and #re subject to an insignificant risk of change in value. Trade ¢r¢ditors Trade creditors are obligations lo pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified &% current IiY4bilitie5 if the charity does not have an unconditional righL ai the end of the reporting perio(L w defer settlem¢nt of ihe creditor for at least twelve month5 after the reFoning de. If there is an uncondirional right to defer s¢ttl¢meni for at least hvelve months after the reporting date, they are presented as non4urrent liabilities. Trade creditors are ognISed initially at the tratw¢tion prÈce and subsequently measured * amortised cosi using the effective interest meihLHJ. Borrowing5 Interest-bearing botTOM'ings are intlialty recorded at fair value. net of transaction costs. Inierest-bearing borrom'ings subsequently carried ai amortised cosL with the differen¢e between the proceeds. net of transaction costs, and the amouni due redemption being recognised as a charge to the Statement of Financial Activiti¢s over the periLKI of the relevani borrowing. Inter¢st expense is recognised on the Msis of the effective interest method and is included in interest payable and %imilar charge5. Borrowings are classified as eurrent liabilities unless the charity has an uncondittonal righi to defer settlement of the liability for ai I1 twelv¢ months after the reporting date. Fund structure Unrestricted ineome funds are generdl that are available for use * the trustees discretion in furth¢rance of the objective5 of th¢ ¢harity. Pag¢ 12
League of Friends, Ealing Hospital Notes to the Financial Stst¢m¢nts for the Year Ended 31 May 2025 3 In¢om¢ from don#tloDs and legacies Unrestriete41 funds General Tot*1 funds Donations and legacies; Donaiions from individua]s 8,335 8.335 Total for 2025 8,335 8.335 Total for 2024 9.368 9,368 Page 13
LeAgu¢ of Friends, Ealing Hospital Notes to the FinaD¢ial Statements for tbe Year Ended 31 May 2025 The largest single donation for the year amounted to £8 from anonyrnous doner. Ms Ann Cousins an employee donated back her sa]arv of £4,840 durÈng the year. There were no other donarions from related parties. 4 ID¢othe from oth¢r trading rtivi¢ies Unrestrfeted rllDds Gelleral Totsl fuDd$ Trading income. Sales of g(M)ds and s¢r¥itts 209,365 209.365 Totsl for 2025 209.365 209.365 Totsl for 2024 187.051 187.051 S In¥estment income Unre5trictcd fuDd$ G¢ner81 Totsl funds Interest receivable and similar income; Inierest receivable on bank derA)sits 844 844 Total for 2025 844 Total for 2024 933 933 6 Expenditiir¢ oji r4isiDg funds Costs oftrading activities Unrestrleted funds Gtneral Tot1 nds Note Costs of gijods sold 131.127 131,127 Total for 2025 131.127 131,127 Tot41 for 2024 116.389 116389 Page 14
League of Friends, Ealing Hospital otes to the Financial Statements for the Year Ended 31 Mav 2025 Invtttrnent tn¥ng2ement costs b) Unrestricted fund$ Gen¢rnl Totsl funds Note Finan¢e charge5. Bank charges 3.619 Total for 2025 3,619 Total for 2024 3,090 her eosts of genernting donatio9 #nd kgafies Unrestricted fund$ General Total fllnds Nots Allocated support costs Total for 2025 9.795 Total foT 2024 11.099 Totsl Costs 7 Expenditure on ebarftsble aetivities Unrestricted funds GeD¢rnI Total funds Note Gov¢mance costs 13.621 13,621 Total for 2025 13.621 13.621 Total for 2024 8,325 Page 15
LeAgu¢ of Friends Ealing Hospital Noles to the Financial Statements for the Year Ended 31 May 2025 Equipment of £8.408 in value has been don•¢d to the hospital. 8 Depreciatio Nei incoming(outgoing} resour5 for the year include.. 2025 2024 tkpreciation of fixed assets 3.681 9 Tru$tee$ retllliD¢rntion and expens 10 Staff costs The aggregate payroll costs were &8 follows: 2025 2024 Staff Costs during tbe year wer¢: Wages and salaries 53,998 51,407 No employtt received emoluments of more than ffiO.(rfK) during the year. There were no payments made io trnstees during the year. Page 16
League of Friends, Ealing Hospital otes to tbe Financial Statements for the Year Ended 31 May 2025 I l TaxatiOD The chariry is a Tegistered charit>. and is th¢r¢foTe exemw fmm ttWion. 12 Tthllgible fixed assets Furniture and equiprnent Computer equipment Total Cost At l June 2024 Additions 9.658 5.590 11,771 21,429 5.590 At 31 May 2025 15248 1.771 Depreciation Ai l June 2024 Revaluations Charge for the year 8.656 10,211 18.867 1.560 3,680 At 31 May 2025 10.776 11.771 22.547 Net book vaSu¢ At 31 May 2025 4,472 Al 31 May 2024 1,002 1.560 2.562 13 Stock 2025 2024 Stocks 1.412 14 Debtors 202S 2024 Trade debtors 5,599 5.038 IS Cash and easb equivalents 2025 2024 C&sh ai bank 93.571 16 Creditors: amounts f¥411ing due wttbln one year Page 17
League of Friends, Ealing Hospital Notes to th¢ Finaneial St*temeDts for the Year Ended 31 May 2025 2025 2024 Trnde ¢reditor5 Other taxation and social security VA T payable A¢crua15 7.963 774 2,423 6,121 588 4241 11.160 17 Funds BAlance at l June 2024 Incoming Resources expended Balance at 31 2025 Ullrestri¢ied funds General 218.544 Incoming r¢50urc¢s 215786 94,359 B8lance at 31 Ma) 2024 Balattct at l JuDe 2023 Resources expended Unrestricted funds General 83.351 197 352 189 102 91,601 Page 18
League of Friends, Ealing Hospital Detailed StatemeDt of Financial Activities for the Year Ended 31 May 2025 Total Totsl 2024 Income and ERdowrnents from.. Donations and legacies {analysed below) Other trading aeiivities {analysed below) Investment income (analysed below) 8,335 209,365 9,368 187,051 933 Total income 218.544 197 352 Expendlture on: Raising funds (analysed below) Charitsble activities (analysed below) (198,484) (180,166) 8,936 Tota] expenditure 215.786 189 102 Nel incomel(expenditure) 2,758 Net rnovernent in fimds 2,758 8,250 Reconciliition of funds Total funds brought forward 91.601 Totsl ndS carried forward 94,359 The following pages do not f(Ym part of the staNtory fina]cial statemen Page 19
League of Friends, Ealing Hospital Detailed Statement of Financial Activiti for the Year Ended 31 MAY 2025 Total 21)25 Totsl 2024 Donoilons undlezaelés Donations received 8.335 .335 9.368 9.368 her lrndlng acllvlll£¥ Activities for generating funds 209.365 209 365 187,051 187.051 InVesthRi In¢ome Investment income 933 933 RalslngfMnd5 Cost of sales- Purchases Management R¢muneraiion Staff Training Cleaning Services Insurance Printing & Stationet). Bank and Merchandising charges (131,127) 153,998) {13) (9,099) (579) {49) 3.619 198.484 (116,839) (51,407) (8.325) (856) (99) 3.090 180,166 Charilable ttdiviiles Charitable Expenditure OtTice expen5es- Other Communication and IT Depreciation Repairs and Mainienance A¢¢ountancy and Review fees Independent Examiner's review fees (8.408) (1,128) (105) (3.681) (120) (3.500) 360 17,302 (2.225) (816) (95) (1.2811 (859) (3,51K>) 360 Page 20