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frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2022-09-30 03971410 frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:UnlistedNon-exchangeTraded 2021-09-30 03971410 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-09-30 03971410 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-09-30 03971410 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:ImpairmentLossProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2022-09-30 03971410 dpl-frs:CostSales 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales 2021-09-30 03971410 dpl-frs:CostSales 2022-09-30 03971410 dpl-frs:DistributionCosts 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses 2021-10-01 2022-09-30 03971410 frs-bus:Director1 2021-10-01 2022-09-30 03971410 frs-bus:Director1 2021-09-30 03971410 frs-bus:Director1 2022-09-30 03971410 frs-bus:Director2 2021-10-01 2022-09-30 03971410 frs-bus:Director2 2021-09-30 03971410 frs-bus:Director2 2022-09-30 03971410 1 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 1 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 1 2022-09-30 03971410 2 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 2 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 2 2022-09-30 03971410 3 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 3 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 3 2022-09-30 03971410 4 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 4 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 4 2022-09-30 03971410 5 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 5 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 5 2022-09-30 03971410 6 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 6 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 6 2022-09-30 03971410 7 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 7 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 7 2022-09-30 03971410 8 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 8 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 8 2022-09-30 03971410 9 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 9 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 9 2022-09-30 03971410 10 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 10 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 10 2022-09-30 03971410 11 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 11 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 11 2022-09-30 03971410 12 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 12 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 12 2022-09-30 03971410 13 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 13 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 13 2022-09-30 03971410 14 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 14 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 14 2022-09-30 03971410 15 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 15 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 15 2022-09-30 03971410 16 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 16 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 16 2022-09-30 03971410 17 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 17 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 17 2022-09-30 03971410 18 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 18 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 18 2022-09-30 03971410 19 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 19 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 19 2022-09-30 03971410 20 2021-10-01 2022-09-30 03971410 frs-core:CurrentFinancialInstruments 20 2022-09-30 03971410 frs-core:Non-currentFinancialInstruments 20 2022-09-30 03971410 dpl-frs:Item1 2021-10-01 2022-09-30 03971410 dpl-frs:Item1 2021-09-30 03971410 dpl-frs:Item1 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item1 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item1 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item1 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item1 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-10-01 2022-09-30 03971410 dpl-frs:Item2 2021-10-01 2022-09-30 03971410 dpl-frs:Item2 2021-09-30 03971410 dpl-frs:Item2 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item2 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item2 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item2 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item2 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item2 2021-10-01 2022-09-30 03971410 dpl-frs:Item3 2021-10-01 2022-09-30 03971410 dpl-frs:Item3 2021-09-30 03971410 dpl-frs:Item3 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item3 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item3 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item3 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item3 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item3 2021-10-01 2022-09-30 03971410 dpl-frs:Item4 2021-10-01 2022-09-30 03971410 dpl-frs:Item4 2021-09-30 03971410 dpl-frs:Item4 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item4 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item4 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item4 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item4 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-10-01 2022-09-30 03971410 dpl-frs:Item5 2021-10-01 2022-09-30 03971410 dpl-frs:Item5 2021-09-30 03971410 dpl-frs:Item5 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item5 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item5 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item5 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item5 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-10-01 2022-09-30 03971410 dpl-frs:Item6 2021-10-01 2022-09-30 03971410 dpl-frs:Item6 2021-09-30 03971410 dpl-frs:Item6 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item6 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item6 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item6 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item6 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-10-01 2022-09-30 03971410 dpl-frs:Item7 2021-10-01 2022-09-30 03971410 dpl-frs:Item7 2021-09-30 03971410 dpl-frs:Item7 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item7 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item7 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item7 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item7 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-10-01 2022-09-30 03971410 dpl-frs:Item8 2021-10-01 2022-09-30 03971410 dpl-frs:Item8 2021-09-30 03971410 dpl-frs:Item8 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item8 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item8 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item8 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item8 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-10-01 2022-09-30 03971410 dpl-frs:Item9 2021-10-01 2022-09-30 03971410 dpl-frs:Item9 2021-09-30 03971410 dpl-frs:Item9 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item9 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item9 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item9 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item9 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-10-01 2022-09-30 03971410 dpl-frs:Item10 2021-10-01 2022-09-30 03971410 dpl-frs:Item10 2021-09-30 03971410 dpl-frs:Item10 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item10 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item10 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item10 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item10 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-10-01 2022-09-30 03971410 dpl-frs:Item11 2021-10-01 2022-09-30 03971410 dpl-frs:Item11 2021-09-30 03971410 dpl-frs:Item11 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item11 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item11 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item11 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item11 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-10-01 2022-09-30 03971410 dpl-frs:Item12 2021-10-01 2022-09-30 03971410 dpl-frs:Item12 2021-09-30 03971410 dpl-frs:Item12 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item12 2021-10-01 2022-09-30 03971410 dpl-frs:CostSales dpl-frs:Item12 2021-09-30 03971410 dpl-frs:CostSales dpl-frs:Item12 2022-09-30 03971410 dpl-frs:DistributionCosts dpl-frs:Item12 2021-10-01 2022-09-30 03971410 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-10-01 2022-09-30 03971410 1 2021-10-01 2022-09-30 03971410 frs-countries:EnglandWales 2021-10-01 2022-09-30
Registered number: 03971410
Kovacs Limited
Financial Statements
For The Year Ended 30 September 2023
Cound & Co LLP
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03971410
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 153,268 172,426
Tangible Assets 5 30,653 52,903
183,921 225,329
CURRENT ASSETS
Stocks 6 25,000 20,500
Debtors 7 55,439 94,484
Cash at bank and in hand 46,881 31,097
127,320 146,081
Creditors: Amounts Falling Due Within One Year 8 (77,726 ) (137,061 )
NET CURRENT ASSETS (LIABILITIES) 49,594 9,020
TOTAL ASSETS LESS CURRENT LIABILITIES 233,515 234,349
Creditors: Amounts Falling Due After More Than One Year 9 (16,667 ) (26,667 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (6,546 ) (7,758 )
NET ASSETS 210,302 199,924
CAPITAL AND RESERVES
Called up share capital 11 100 100
Profit and Loss Account 210,202 199,824
SHAREHOLDERS' FUNDS 210,302 199,924
Page 1
Page 2
For the year ending 30 September 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs A J Kovacs
Director
4th January 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Kovacs Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03971410 . The registered office is Unit 13, South Leicester Industrial Estate, Ellistown, Leicestershire, LE67 1EU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible asset is Goodwill. It is amortised to profit and loss over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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Page 4
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.

Deferred taxation is provided on the liability method to take account of timing differences between the treatment of certain items for accounts purposes and their treatment for tax purposes. Tax deferred or accelerated is accounted for in respect of all material timing differences to the extent that it is considered a net liability may crystallise.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 9 (2022: 6)
9 6
4. Intangible Assets
Other
£
Cost
As at 1 October 2022 191,584
As at 30 September 2023 191,584
Amortisation
As at 1 October 2022 19,158
Provided during the period 19,158
As at 30 September 2023 38,316
Net Book Value
As at 30 September 2023 153,268
As at 1 October 2022 172,426
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 October 2022 96,319 42,645 138,964
Additions 5,967 - 5,967
Disposals - (18,000 ) (18,000 )
As at 30 September 2023 102,286 24,645 126,931
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 October 2022 71,480 14,581 86,061
Provided during the period 7,701 2,516 10,217
As at 30 September 2023 79,181 17,097 96,278
Net Book Value
As at 30 September 2023 23,105 7,548 30,653
As at 1 October 2022 24,839 28,064 52,903
6. Stocks
2023 2022
£ £
Stock 25,000 20,500
25,000 20,500
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 55,439 94,484
55,439 94,484
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts - 493
Trade creditors 16,965 8,536
Bank loans and overdrafts 10,000 10,000
Corporation tax 8,882 11,548
Other taxes and social security 5,473 6,285
VAT 3,072 7,940
Accruals and deferred income 4,575 3,500
Directors' loan accounts 28,759 88,759
77,726 137,061
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 16,667 26,667
16,667 26,667
Page 5
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10. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 493
- 493
- 493
11. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
12. Related Party Transactions
The Directors are also Directors and beneficial shareholders of 2 other companies Charnwood Fasteners Ltd & Engineering Design & Supplies Ltd
During the year to 30th September the company had the following transactions with the 2 Companies: 
To Charnwood Fasteners Ltd - Kovacs Ltd Sold Goods to the value of £ 7320
Purchased Goods to the value of £ 1576
To Engineering Design & Supplies - Kovacs Ltd Sold Goods to the Value of £ 239222
Purchased Goods to the value of £ 2258
At 30th September the company had the following net balances with the 2 companies:
Kovacs Ltd owed to Charnwood Fasteners Ltd £ 88
Kovacs Ltd was owed by Engineering Design & Supplies Ltd £ 24470
Kovacs Ltd rents the company's business premises from the director Mr Zoltan Kovacs at a 
rent of £600pm . At 30th September 2023 the company owed Mr Kovacs £ 600
All transactions were conducted under normal business terms & conditions
Page 6