ROI]P 31D FORFIN sical tre Gr 'p(B )isa Ch ritv, alL Coleortow Lelcs LE67 8FA. ncet UC&l ion Lin from which ,. entertainme. he piiblic. in the rea I t develop dn layt r.Imatic ans, and 'F eir musical a eapl tfo BMTG Irclays Bank eTriew of the Year reN* we a.ntiounc r &"ery diverse ?0?4 pi ello, I". The vaiia styl of shows. and the timin am5F he tic et leS pee were again thankfully high. TILket sa es tor Hel sales f r the programmes an raffle ad ing to the sliow income: but tlie final result maiT]l.y 10 a I 75and a too o, Dol bere £129?8, withl 14TeT welcome rofit o General Inc.ome for 2024 was higher than in ? 23, mainly due to increa riptio inallv loiy er t e premises wi itional expense. Our main c s,Ptro or our Scen1 Store ing lower as we noh s tisa I venue, plus r 10 the British Heart F ual Inc.onie foi" 2 ?4 L391j? Anniial Expendiruip £ itsf r? 25, lin -ts for our 20.?5 orch 6. with pa)Tments of r.) Iictions of 9 To 5 a oNer from 2 .14 bein for Pre eli eld appro riate. t the level of 4lCtivity t tof out ful of acco e year, an 4rer ey are Iilarli moiiit eits our financial .secuTlty, but aLy) in relati h is rpgularly tpview . and dEecKed. nto e well ing aiid safet of on f of BeL%ton Musical Theatre Grou
BEESTON MUSICAL THEATRE GROUP
ACCOUNTS
FOR THE YEAR ENDED
31 DECEMBER 2024
BEESTON MUSICAL THEATRE GROUP INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 DECEMBER 2024
| Income Subscriptions Patrons Donations received Social income (net) 100 Club income (net) Bank interest Web-site income Other income (net) Profit/(Loss) on productions (see page 2) Total Income Less: Expenditure Stationery, postage etc Room hire Scenery store expenses NODA Subscription Donations to charity Pianist fees Insurance Long service awards Sundry expenses Depreciation Total Expenditure Profit/(Loss) for the year |
2024 £ £ 5,425.50 772.75 931.50 574.10 215.00 378.75 - 867.20 9,164.80 2,069.19 11,233.99 - 2,800.00 140.00 230.00 1,120.00 1,650.00 302.15 5.99 720.06 - 6,968.20 4,265.79 |
2023 £ £ 5,320.00 705.50 356.80 554.14 160.00 181.40 78.57 314.74 7,671.15 (522.08) 7,149.07 14.00 2,790.00 1,052.00 190.00 500.00 1,495.00 290.14 32.99 810.85 - 7,174.98 (25.91) |
2023 £ £ 5,320.00 705.50 356.80 554.14 160.00 181.40 78.57 314.74 7,671.15 (522.08) 7,149.07 14.00 2,790.00 1,052.00 190.00 500.00 1,495.00 290.14 32.99 810.85 - 7,174.98 (25.91) |
|---|---|---|---|
| 9,164.80 2,069.19 |
|||
| - 2,800.00 140.00 230.00 1,120.00 1,650.00 302.15 5.99 720.06 - |
14.00 2,790.00 1,052.00 190.00 500.00 1,495.00 290.14 32.99 810.85 - |
||
| (25.91) |
1
BEESTON MUSICAL THEATRE GROUP INCOME AND EXPENDITURE ACCOUNT - PRODUCTIONS FOR THE YEAR ENDED 31 DECEMBER 2024
| Income Ticket sales Programme income less costs Show fees Advertising and sponsorship Raffle and sundry income Total Income Less: Expenditure Band parts and scores Royalties Theatre hire Costumes and props Orchestra fees Administration expenses Transport costs Lighting and sound Scenery and stage costs Publicity and printing costs Professional fees Total Expenditure Profit/(Loss) on Productions |
Total – 2 Productions 2024 £ £ 27,803.58 43.20 1,260.00 30.00 850.16 29,986.94 1,632.71 4,851.96 4,060.00 3,852.30 6,190.00 392.84 202.65 3,081.50 1,517.54 281.25 1,855.00 27,917.75 2,069.19 |
Total – 2 Productions 2023 £ £ 25,622.19 81.46 1,260.00 60.00 1,071.32 28,094.97 2,190.50 4,920.61 3,400.00 5,395.09 6,230.00 510.01 145.08 2,559.10 1,119.16 447.50 1,700.00 28,617.05 (522.08) |
Total – 2 Productions 2023 £ £ 25,622.19 81.46 1,260.00 60.00 1,071.32 28,094.97 2,190.50 4,920.61 3,400.00 5,395.09 6,230.00 510.01 145.08 2,559.10 1,119.16 447.50 1,700.00 28,617.05 (522.08) |
|---|---|---|---|
| 28,094.97 28,617.05 |
|||
| (522.08) |
2
BEESTON MUSICAL THEATRE GROUP INCOME AND EXPENDITURE ACCOUNT - PRODUCTIONS FOR THE YEAR ENDED 31 DECEMBER 2024
| Income Ticket sales Programme income less costs Show fees Advertising and sponsorship Raffle and sundry income Total Income Less: Expenditure Band parts and scores Royalties Theatre hire Costumes and props Orchestra fees Administration expenses Transport costs Lighting and sound Scenery and stage costs Publicity and printing costs Professional fees Total Expenditure Profit (loss) on Productions |
The Addams Family 2024 £ £ 14,875.39 (3.80) 700.00 - 357.61 15,929.20 850.00 2,677.56 2,030.00 528.62 3,360.00 155.89 202.65 1,540.00 1,093.71 180.00 805.00 13,423.43 2,505.77 |
Hello, Dolly! 2024 £ £ 12,928.19 47.00 560.00 30.00 492.55 14,057.74 782.71 2,174.40 2,030.00 3,323.68 2,830.00 236.95 - 1,541.50 423.83 101.25 1,050.00 14,494.32 (436.58) |
Hello, Dolly! 2024 £ £ 12,928.19 47.00 560.00 30.00 492.55 14,057.74 782.71 2,174.40 2,030.00 3,323.68 2,830.00 236.95 - 1,541.50 423.83 101.25 1,050.00 14,494.32 (436.58) |
|---|---|---|---|
| 14,057.74 14,494.32 |
|||
| (436.58) |
3
BEESTON MUSICAL THEATRE GROUP INCOME AND EXPENDITURE ACCOUNT - CONCERTS FOR THE YEAR ENDED 31 DECEMBER 2024
| Income Ticket sales Programme sales less costs Advertising and sponsorship Raffle income Other concert income Total Income Less: Expenditure Theatre hire Orchestra fees Professional fees Administration expenses Publicity and printing costs Lighting, sound and stage costs Total Expenditure Loss on Concerts |
2024 £ £ - - - - - - - - - - - - - - |
2023 £ £ - - - - - - - - - - - - - - |
2023 £ £ - - - - - - - - - - - - - - |
|---|---|---|---|
| - - |
|||
| - |
4
BEESTON MUSICAL THEATRE GROUP BALANCE SHEET AS AT 31 DECEMBER 2024
| Notes Fixed Assets Tangible Assets (1) Current Assets Prepayments and accrued income Sundry debtors Bank accounts Cash in hand Less Current Liabilities Advance income/deposits Accrued expenditure Financed by: Capital Account (2) |
2024 £ £ - 2,880.14 32.51 52,295.55 99.68 55,307.88 829.50 100.00 929.50 54,378.38 54,378.38 54,378.38 |
2023 £ £ - 3,778.81 - 47,376.12 137.16 51,292.09 1,179.50 - 1,179.50 50,112.59 50,112.59 50,112.59 |
2023 £ £ - 3,778.81 - 47,376.12 137.16 51,292.09 1,179.50 - 1,179.50 50,112.59 50,112.59 50,112.59 |
|---|---|---|---|
| 55,307.88 | 51,292.09 | ||
| 829.50 100.00 |
1,179.50 - |
||
| 929.50 | 1,179.50 | ||
| 50,112.59 | |||
| 50,112.59 |
HONORARY INDEPENDENT ACCOUNTANTS REPORT
I have examined the accounting records of Beeston Musical Theatre Group for the year ended 31 December 2024. I have not audited the accounts and accordingly I express no audit assurance thereon.
The accounts have been compiled from the accounting records kept by the Society, and information provided by the Treasurer, and are in accordance therewith.
Stuart Smith Honorary Accountant 24 February 2025
4
BEESTON MUSICAL THEATRE GROUP NOTES TO THE BALANCE SHEET AS AT 31 DECEMBER 2024
| 1 Tangible Assets Scenery and Equipment Cost At 31 December 2023 Additions during the year At 31 December 2024 Depreciation At 31 December 2023 Charge for the year At 31 December 2024 Net Book Value At 31 December 2023 At 31 December 2024 2 Capital Account Balance brought forward Profit/(Loss) for the year Balance carried forward |
2024 £ 20,411.68 - 20,411.68 20,411.68 - 20,411.68 - - 50,112.59 4,265.79 54,378.38 |
2023 £ 20,411.68 - |
|---|---|---|
| 20,411.68 | ||
| 20,411.68 - |
||
| 20,411.68 | ||
| - | ||
| - | ||
| 50,138.50 (25.91) |
||
| 50,112.59 |
5
Beeston Musical Theatre Group Trial Balance
Year ended 31 December 2024
| VT Cash | Book | Adjustments | Adjustments | Reserves | Income & Expenditure | Income & Expenditure | Balance Sheet | Balance Sheet | |||
|---|---|---|---|---|---|---|---|---|---|---|---|
| Dr | Cr | Dr | Cr | b/fwd |
c/fwd | Dr | Cr |
Dr | Cr | ||
| Fixed assets | |||||||||||
| Scenery and equipment – b/fwd | 20,411.68 | 20,411.68 | |||||||||
| Additions | - | - | |||||||||
| Depreciation – b/fwd | (20,411.68) | (20,411.68) | |||||||||
| Depreciation charge | - | - | |||||||||
| Current assets | |||||||||||
| Prepayments and accrued income | 2,880.14 | - | 2,880.14 | ||||||||
| Sundry debtors | 32.51 | 32.51 | |||||||||
| Bank accounts | |||||||||||
| Current account | 26,739.72 | ||||||||||
| Deposit account | 25,555.83 | ||||||||||
| Saver account | - | 52,295.55 | |||||||||
| Cash in hand | 99.68 | 99.68 | |||||||||
| Current liabilities | |||||||||||
| Advance income/deposits | (829.50) | (829.50) | |||||||||
| Accrued expenditure | (100.00) | - | (100.00) | ||||||||
| Capital account | |||||||||||
| Balance b/fwd | (50,112.59) | (50,112.59) | |||||||||
| Profit for year | (4,265.79) | ||||||||||
| Balance c/fwd | |||||||||||
| Income | |||||||||||
| Subscriptions | (5,425.50) | (5,425.50) | |||||||||
| Patrons | (772.75) | (772.75) | |||||||||
| Donations received | (931.50) | (931.50) | |||||||||
| Social income | 2,690.98 | (3,265.08) | (574.10) | ||||||||
| 100 Club income (net) | (215.00) | (215.00) | |||||||||
| Bank interest | (378.75) | (378.75) | |||||||||
| Web-site income | - | - | |||||||||
| Other income | (867.20) | (867.20) | |||||||||
| Expenditure | |||||||||||
| Stationery, postage etc | - | - | |||||||||
| Room hire | 2,800.00 | 2,800.00 | |||||||||
| Scenery store expenses | 140.00 | 140.00 | |||||||||
| NODA Subscription | 230.00 | 230.00 | |||||||||
| Donations to charity | 1,120.00 | 1,120.00 | |||||||||
| Pianist fees | 1,650.00 | 1,650.00 | |||||||||
| Insurance | 302.15 | 302.15 | |||||||||
| Long service awards | 5.99 | 5.99 | |||||||||
| Sundry expenses | 720.06 | 720.06 | |||||||||
| Depreciation | - | - | |||||||||
| Production (1) | |||||||||||
| Income | |||||||||||
| Ticket sales | (12,928.19) | (12,928.19) | |||||||||
| Programme income less costs | 311.00 | (358.00) | (47.00) | ||||||||
| Show fees | (560.00) | (560.00) | |||||||||
| Advertising and sponsorship | (30.00) | (30.00) | |||||||||
| Raffle and sundry income | (419.00) | (492.55) |
| Other production income Expenditure Band parts and scores Royalties Theatre hire Costumes and props Orchestra fees Administration expenses Transport costs Lighting and sound Scenery and stage costs Publicity and printing costs Professional fees Production (2) Income Ticket sales Programme income less costs Show fees Advertising and sponsorship Raffle and sundry income Other production income Expenditure Band parts and scores Royalties Theatre hire Costumes and props Orchestra fees Administration expenses Transport costs Lighting and sound Scenery and stage costs Publicity and printing costs Professional fees Concerts Income Ticket sales Programme sales less costs Advertising and sponsorship Raffle income Other concert income Expenditure Theatre hire Orchestra fees Professional fees Administration expenses Publicity and printing costs Lighting, sound and stage costs Profit for year Reserves: Production ticket sales owing: |
VT Cash Book Adjustments Reserves Income & Expenditure Balance Sheet Dr Cr Dr Cr b/fwd c/fwd Dr Cr Dr Cr (73.55) 782.71 782.71 2,174.40 2,174.40 2,030.00 2,030.00 3,323.68 3,323.68 2,830.00 2,830.00 236.95 236.95 - - 1,541.50 1,541.50 423.83 423.83 101.25 101.25 1,050.00 1,050.00 (14,875.39) (14,875.39) 345.80 (342.00) 3.80 - (700.00) (700.00) - - (336.00) (357.61) (21.61) 850.00 850.00 2,677.56 2,677.56 2,030.00 2,030.00 528.62 528.62 3,360.00 3,360.00 155.89 155.89 202.65 202.65 1,540.00 1,540.00 1,093.71 1,093.71 180.00 180.00 805.00 805.00 - - - - - - - - - - - - - - - - - - - - - - |
|---|---|
| 113,953.29 (113,953.29) - - - - 34,885.95 (39,151.74) 75,719.56 (75,719.56) - - - (4,265.79) - |
Beeston Musical Theatre Group Capital Expenditure and Depreciation Year ended 31 December 2024
| Date | Details | Cost b/fwd | Additions | Sales | Cost c/fwd | Depn b/fwd | Charge | Sales | Depn c/fwd | NBV b/fwd | NBV c/fwd |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 30/06/1999 | Purchase of new scenery store | 750.00 | 750.00 | 750.00 | 750.00 | - | - | ||||
| 29/09/1999 | J Bowyer. Timber for scenery | 218.75 | 218.75 | 218.75 | 218.75 | - | - | ||||
| 05/06/2000 | Allders Ltd. Purchase of 2 manequins | 100.00 | 100.00 | 100.00 | 100.00 | - | - | ||||
| 16/10/2000 | M Cottee. Timber and sheet for scenery | 161.09 | 161.09 | 161.09 | 161.09 | - | - | ||||
| 14/09/2000 | Hex Holdings Ltd. Sack barrow | 33.72 | 33.72 | 33.72 | 33.72 | - | - | ||||
| 21/11/2000 | STS Ltd. Cotton material for flat reair | 86.53 | 86.53 | 86.53 | 86.53 | - | - | ||||
| 21/11/2000 | J Bowyer. Timber for scenery & stock | 189.47 | 189.47 | 189.47 | 189.47 | - | - | ||||
| 21/06/2000 | Alexandras. Costume purchase | 269.16 | 269.16 | 269.16 | 269.16 | - | - | ||||
| 21/06/2000 | Alexandras. Costume purchase | 54.67 | 54.67 | 54.67 | 54.67 | - | - | ||||
| 14/10/2000 | B Doughty. Costume purchase | 57.75 | 57.75 | 57.75 | 57.75 | - | - | ||||
| 06/03/2001 | Academy of Sound Ltd. Sound system | 1,570.00 | 1,570.00 | 1,570.00 | 1,570.00 | - | - | ||||
| 29/10/2001 | Clifford and Brown Ltd. New white cloth | 244.40 | 244.40 | 244.40 | 244.40 | - | - | ||||
| 22/09/2002 | M Dowdswell. M&MG Car materials | 132.62 | 132.62 | 132.62 | 132.62 | - | - | ||||
| 16/10/2002 | J Bowyer. Sheet timber for scenery | 283.63 | 283.63 | 283.63 | 283.63 | - | - | ||||
| 16/10/2002 | M Cottee. Timber, sheet, castors etc | 202.08 | 202.08 | 202.08 | 202.08 | - | - | ||||
| 11/04/2003 | Sennheiser Mic pack | 392.53 | 392.53 | 392.53 | 392.53 | - | - | ||||
| 28/05/2003 | STS Ltd. Mic stand | 17.31 | 17.31 | 17.31 | 17.31 | - | - | ||||
| 26/08/2003 | M Cottee. Timber and MDF for scenery | 124.74 | 124.74 | 124.74 | 124.74 | - | - | ||||
| 08/03/2004 | STS Ltd. Fold back speaker | 316.17 | 316.17 | 316.17 | 316.17 | - | - | ||||
| 25/08/2004 | S Veitch. Workshop canopy | 138.56 | 138.56 | 138.56 | 138.56 | - | - | ||||
| 22/10/2004 | M Cottee. Timber and MDF for scenery | 216.89 | 216.89 | 216.89 | 216.89 | - | - | ||||
| 23/10/2004 | Wickes Ltd. MDF | 19.98 | 19.98 | 19.98 | 19.98 | - | - | ||||
| 27/04/2005 | STS Ltd. Plate Mics and Speaker Cables | 738.82 | 738.82 | 738.82 | 738.82 | - | - | ||||
| 01/02/2006 | J Bowyer. Timber for Scenery | 604.61 | 604.61 | 604.61 | 604.61 | - | - | ||||
| 23/03/2006 | Lansford Access. Tower Purchase | 754.35 | 754.35 | 754.35 | 754.35 | - | - | ||||
| 09/04/2006 | Travis Perkins. 6mm MDF | 54.36 | 54.36 | 54.36 | 54.36 | - | - | ||||
| 01/05/2006 | J Bowyer. Timber for Scenery | 590.84 | 590.84 | 590.84 | 590.84 | - | - | ||||
| 12/08/2007 | Gas BBQ Set | 77.50 | 77.50 | 77.50 | 77.50 | - | - | ||||
| 31/12/2007 | Decorating Direct. 5 Dust Sheets | 62.48 | 62.48 | 62.48 | 62.48 | - | - | ||||
| 04/07/2008 | STS Ltd. Sennheiser Hand Held Radio Mic | 518.94 | 518.94 | 518.94 | 518.94 | - | - | ||||
| 01/10/2008 | Blaby Building Supplis Ltd. New Workshop | 1,525.67 | 1,525.67 | 1,525.67 | - | 1,525.67 | - | - | |||
| 03/10/2008 | STS Ltd. 6 Head Mics, Fold Back & Mixer Desk | 3,863.69 | 3,863.69 | 3,863.69 | - | 3,863.69 | - | - | |||
| 09/12/2008 | Blaby Building Supplies Ltd. New Workshop | 200.08 | 200.08 | 200.08 | - | 200.08 | - | - | |||
| 09/12/2008 | Tools for Building Work. New Workshop | 225.97 | 225.97 | 225.97 | - | 225.97 | - | - | |||
| 16/02/2009 | Homebase Ltd. Sundries for Workshop | 47.43 | 47.43 | 47.43 | 47.43 | - | - | ||||
| 16/02/2009 | Blaby Building Supplies Ltd. Workshop Wood | 33.40 | 33.40 | 33.40 | 33.40 | - | - | ||||
| 02/03/2009 | Blaby Building Supplies. Scenery Wood | 73.71 | 73.71 | 73.71 | - | 73.71 | - | - | |||
| 13/08/2009 | Mark Foster( Roofing) | 650.00 | 650.00 | 650.00 | - | 650.00 | - | - | |||
| 05/10/2009 | G Eggleston. Workshop Electrics | 272.83 | 272.83 | 272.83 | - | 272.83 | - | - | |||
| 02/09/2009 | B&Q Ltd. Door Latches and Spindle Bar | 21.82 | 21.82 | 21.82 | 21.82 | - | - | ||||
| 16/09/2009 | B&Q Ltd Pine Angle, Buckets, Screws & Clamps | 58.82 | 58.82 | 58.82 | - | 58.82 | - | - | |||
| 14/04/2009 | Homebase. Set of Pozi Drive Bits | 25.95 | 25.95 | 25.95 | 25.95 | - | - | ||||
| 08/05/2009 | Blaby Building \supplies. Timber and Guttering | 125.91 | 125.91 | 125.91 | - | 125.91 | - | - |
| Date Details 14/05/2009 B&Q Screws 14/05/2009 Blaby Building Supplies. Timber 04/06/2009 Blaby Building Supplies. Timber 10/06/2009 Homebase. Timber, Hand Saws and Chisel Set 15/06/2009 B&Q. Screws 21/06/2009 Homebase. Quadrant, Screws and Knife Blades 26/06/2009 B&Q. Tread Plate, Screws and Cabin Hooks 08/07/2009 B&Q. Deck Board 06/08/2009 Blaby Building Supplies. Scenery Wood 07/08/2009 B&Q. Glue, Wood Filler, Cuprinol and Sprayer 12/10/2009 Blaby Building Supplies. Scenery Timber and Plywood 01/04/2010 STS Ltd. 3 Head Mics (Headsets only) 04/08/2010 Sale of LSOH Scenery 06/09/2010 Small Hand Tools 02/09/2010 Blaby Building Supplies Ltd. Timber 04/10/2010 Blaby Building Supplies Ltd. Timber 02/07/2012 First Stop Safety. PAT Tester 22/07/2012 STS Ltd. 4 Head Mics (Headsets only) 16/10/2013 Sounds Technical. Renshaw. Sound System 11/11/2013 STS Ltd. Cyclorama 12/12/2013 Trans from Advance Income 21/10/2013 UKET Ltd. Head Mics 02/12/2015 Casio CDP130 Keyboard, Stand & Case 02/12/2015 Broxtowe BC – Grant for keyboard 02/12/2015 Transfer from Mic Fund 27/03/2017 Scaffolding 03/10/2019 2 x Sets of Stage Stairs |
Cost b/fwd Additions Sales Cost c/fwd 21.78 21.78 98.47 98.47 126.04 126.04 159.03 159.03 32.73 32.73 15.87 15.87 34.92 34.92 16.04 16.04 65.46 65.46 96.87 96.87 69.23 69.23 148.05 148.05 - 32.32 32.32 411.00 411.00 179.58 179.58 247.20 247.20 172.80 172.80 2,560.00 2,560.00 226.80 226.80 (1,500.00) (1,500.00) 189.50 189.50 358.98 358.98 (250.00) (250.00) (108.98) (108.98) 457.70 457.70 443.06 443.06 - 20,411.68 - - 20,411.68 |
Depn b/fwd Charge Sales Depn c/fwd 21.78 21.78 98.47 - 98.47 126.04 - 126.04 159.03 - 159.03 32.73 - 32.73 15.87 - 15.87 34.92 - 34.92 16.04 - 16.04 65.46 - 65.46 96.87 - 96.87 69.23 69.23 148.05 148.05 - - 32.32 32.32 411.00 411.00 179.58 179.58 247.20 - 247.20 172.80 172.80 2,560.00 - 2,560.00 226.80 - 226.80 (1,500.00) (1,500.00) 189.50 189.50 358.98 358.98 (250.00) (250.00) (108.98) (108.98) 457.70 457.70 295.36 147.70 443.06 - 20,263.98 147.70 - 20,411.68 |
NBV b/fwd NBV c/fwd - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - |
|---|---|---|---|
| - - |
REPOR BER513 Ist£e cem exa r?024w e accoiints o ich are set oiit on pages I to 5. vec rity ("t ar end and "sof t As the charityi's ttustee. you are res nsi le for the the ireme ofihec riti ct 2011 ('the reparati f the acc Utrts in acco tof ct n(t in ca minatio Trust's acco s carri ing utmye- owed ination, I have f 11 Ithea ssion er Sectio lica irectt (5)(b) ,f Inde{ll ent Examiner's State aye co yexa nati n. Ic examination whi no materi ves me cause to matte ave co eve that, in a ate acco ti g records Mlere not kepi in accordance Iiot acco accouiiting C accoLU o not comply Ivi I the applicable requiremeii coiiceriiiiig of accounts set out iii the Charities (- ccouiits aiid Reports) Regulatio1 2 111 d t die accouiits give a 'true aiid fair, view wliic i is Iiot a matter consi ent exatnin tion. Section 13 arities coiite have c me across no o be drawn in is report in o inc ble ectio oul acli itsto ?Son ird E?2 ILB ILII