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Registered number: 02332296
Industeel UK Limited
Directors' Report and
Financial Statements
For The Year Ended 31 December 2024
Contents
Page
Company Information 1
Directors' Report 2—3
Independent Auditor's Report 4—7
Income Statement 8
Statement of Comprehensive Income 9
Statement of Financial Position 10
Statement of Changes in Equity 11
Statement of Cash Flows 12
Notes to the Statement of Cash Flows 13
Notes to the Financial Statements 14—19
Page 1
Company Information
Directors Mrs L Smith
Ms L Tournay
Secretary Mrs L Smith
Company Number 02332296
Registered Office 14 Victoria Square
Droitwich
Worcester
Worcestershire
WR9 8DS
Auditors Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich Spa
Worcestershire
WR9 9AY
Bankers HSBC Bank plc
Rms Dept Level 2
2nd Floor, 62-76 Park Street
London
SE1 9DZ
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Directors' Report
The directors present their report and the financial statements for the year ended 31 December 2024.
Dividends
No dividends will be distributed for the year ended 31st December 2023.
Directors
The directors who held office during the year were as follows:
Mrs L Smith
Ms L Tournay
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to: 
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
Independent Auditors
The auditors, Ormerod Rutter Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.
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This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.
On behalf of the board
Mrs L Smith
Director
19th February 2025
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Independent Auditor's Report
Opinion
We have audited the financial statements of Industeel UK Limited for the year ended 31 December 2024 which comprise the Income Statement, Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
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Other Information
The directors are responsible for the other information. The other information comprises the information included in the Report of the directors, but does not include the financial statements and our auditor's report thereon.
Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.
In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit, or
  • the company has taken advantage of the small companies' exemptions in preparing the Directors' Report and talen advantage of the small companies' exemptions from the requirement to prepare a Strategic Report.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2—3, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
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Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations including those that have a direct impact on the preparation of the financial statements such as the Companies Act 2006, and the extent to which non-compliance might have a material effect on the financial statements. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries to revenue and management bias in accounting estimates and judgemental areas of the financial statements. Audit procedures performed included:
  • Discussions with management, including consideration of known or suspected instances of non compliance with laws and regulation and fraud;
  • Identifying and testing journal entries, in particular any journal entries posted with unusual account combinations; entries posted containing unusual account descriptions, and entries posted with unusual amounts; and
  • Designing audit procedures to incorporate unpredictability around the nature, timing or extent of our testing. 
There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
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Garry Rutter FCA (Senior Statutory Auditor)
for and on behalf of Ormerod Rutter Limited , Statutory Auditor
26th March 2025
Ormerod Rutter Limited
The Oakley
Kidderminster Road
Droitwich Spa
Worcestershire
WR9 9AY
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Income Statement
2024 2023
Notes £ £
TURNOVER 3 273,860 276,634
GROSS PROFIT 273,860 276,634
Administrative expenses (228,604 ) (230,668 )
OPERATING PROFIT 4 45,256 45,966
Other interest receivable and similar income 393 150
Interest payable and similar charges 9 (4 ) -
PROFIT BEFORE TAXATION 45,645 46,116
Tax on Profit 10 (13,992 ) (10,862 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 31,653 35,254
The notes on pages 13 to 19 form part of these financial statements.
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Statement of Comprehensive Income
2024 2023
£ £
PROFIT FOR THE FINANCIAL YEAR 31,653 35,254
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 31,653 35,254
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Statement of Financial Position
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 11 147 196
147 196
CURRENT ASSETS
Debtors 12 84,818 113,071
Cash at bank and in hand 264,966 193,442
349,784 306,513
Creditors: Amounts Falling Due Within One Year 13 (37,707 ) (26,138 )
NET CURRENT ASSETS (LIABILITIES) 312,077 280,375
TOTAL ASSETS LESS CURRENT LIABILITIES 312,224 280,571
NET ASSETS 312,224 280,571
CAPITAL AND RESERVES
Called up share capital 14 1,000 1,000
Income Statement 311,224 279,571
SHAREHOLDERS' FUNDS 312,224 280,571
On behalf of the board
Mrs L Smith
Director
19th February 2025
The notes on pages 13 to 19 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 January 2023 1,000 244,317 245,317
Profit for the year and total comprehensive income - 35,254 35,254
As at 31 December 2023 and 1 January 2024 1,000 279,571 280,571
Profit for the year and total comprehensive income - 31,653 31,653
As at 31 December 2024 1,000 311,224 312,224
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Statement of Cash Flows
2024 2023
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 83,292 18,375
Interest paid (4 ) -
Tax paid (12,157 ) (8,432 )
Net cash generated from operating activities 71,131 9,943
Cash flows from investing activities
Interest received 393 150
Increase in cash and cash equivalents 71,524 10,093
Cash and cash equivalents at beginning of year 2 193,442 183,349
Cash and cash equivalents at end of year 2 264,966 193,442
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Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations
2024 2023
£ £
Profit for the financial year 31,653 35,254
Adjustments for:
Tax on profit 13,992 10,862
Interest expense 4 -
Interest income (393 ) (150 )
Depreciation of tangible assets 49 66
Movements in working capital:
Decrease/(increase) in trade and other debtors 28,253 (36,495 )
Increase in trade and other creditors 9,734 8,838
Net cash generated from operations 83,292 18,375
2. Cash and cash equivalents
The amounts disclosed on the Statement of cash flows in respect of cash and cash equivalents are in respect of these Statement of financial position amounts:
2024 2023
£ £
Cash at bank and in hand 264,966 193,442
3. Analysis of changes in net funds
As at 1 January 2024 Cash flows As at 31 December 2024
£ £ £
Cash at bank and in hand 193,442 71,524 264,966
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Notes to the Financial Statements
1. General Information
Industeel UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02332296 . The registered office is 14 Victoria Square, Droitwich, Worcester, Worcestershire, WR9 8DS.
The company's principal activity continues to be that of manufacturing of basic iron and steel and of ferro-alloys.
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 "The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Financial Reporting Standard 102 - Reduced Disclosure Exemptions
This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.
The company has therefore taken advantage of exemptions from the following disclosure requirements:
  • Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues:
    Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;
  • Section 26 ‘Share based Payment’:
    Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;
The financial statements of the company are consolidated in the financial statements of Arcelor Mittal Group, a company incorporated in Belgium. These consolidated financial statements are available from its registered office: BP266 Rue De Chatelet, B6000 Charleroi, Belgium.
2.3. Going Concern Disclosure
These financial statements have been drawn up on the going concern basis. If the going concern basis were not appropriate, adjustments would have been made to reduce assets to recoverable amounts, to provide for any further liabilities that might arise, and to re-classify fixed assets as current assets and long term liabilities as current liabilities.
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2.4. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.5. 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:
Computer Equipment 25% on reducing balance
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
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3. Turnover
An analysis of the company's turnover and other revenue is as follows:
2024 2023
£ £
Turnover from services provided 273,860 276,634
4. Operating Profit
The operating profit is stated after charging:
2024 2023
£ £
Operating lease rentals 7,096 7,716
Depreciation of tangible fixed assets 49 66
5. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2024 2023
£ £
Audit Services
Audit of the company's financial statements 6,250 6,430
6. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2024 2023
£ £
Wages and salaries 94,576 148,684
Social security costs 12,057 18,510
Other pension costs 61,860 10,483
168,493 177,677
7. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 2023
Office and administration 2 2
2 2
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8. Directors' remuneration
2024 2023
£ £
Emoluments 54,404 102,249
Company contributions to money purchase pension schemes 59,528 8,324
113,932 110,573
The number of directors to whom retirement benefits were accruing was as follows:
2024 2023
Defined benefit pension schemes 1 1
Included within directors emoluments are benefits in kind to a total value of £11,304 (2023: £9,976).
9. Interest Payable and Similar Charges
2024 2023
£ £
Late payment tax charges 4 -
10. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2024 2023
2024 2023 £ £
Current tax
UK Corporation Tax 25.0% 25.0% 12,792 10,862
Prior period adjustment 1,200 -
13,992 10,862
Total tax charge for the period 13,992 10,862
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
2024 2023
£ £
Profit before tax 45,645 46,116
Tax on profit at 25% (UK standard rate) 11,412 11,529
Goodwill/depreciation not allowed for tax 12 17
Expenses not deductible for tax purposes 1,368 -
...CONTINUED
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Prior period adjustment 1,200 -
Difference in tax rates - (684 )
Total tax charge for the period 13,992 10,862
11. Tangible Assets
Computer Equipment
£
Cost
As at 1 January 2024 1,965
As at 31 December 2024 1,965
Depreciation
As at 1 January 2024 1,769
Provided during the period 49
As at 31 December 2024 1,818
Net Book Value
As at 31 December 2024 147
As at 1 January 2024 196
12. Debtors
2024 2023
£ £
Due within one year
Prepayments and accrued income 927 693
VAT 327 343
Amounts owed by group undertakings 83,564 112,035
84,818 113,071
13. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 302 199
Other creditors 4,622 1,026
Corporation tax 12,548 10,713
Taxation and social security 2,585 -
Accruals and deferred income 17,650 14,200
37,707 26,138
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14. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1.00 each 1,000 1,000
15. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
2024 2023
£ £
Not later than one year 5,414 802
Later than one year and not later than five years 7,669 -
13,083 802
16. Pension Commitments
The company pays contributions into employee's individual personal pension plans. During the year the charge to profit or loss in respect of defined contribution schemes was £61,860 (2023: £10,483).
17. Controlling Parties
The company's ultimate controlling party is Arcelor Mittal Group , a company incorporated in Luxembourg. Advantage is taken under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose transactions and balances with other group companies. Copies of the consolidated accounts can be obtained from BP266 Rue De Chatelet, B6000 Charleroi, Belgium.
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