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REGISTERED COMPANY NUMBER: 01509238 (England and Wales)
REGISTERED CHARITY NUMBER: 280927











Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 31 August 2024

for

Moreton Hall School Trust Limited

Moreton Hall School Trust Limited






Contents of the Financial Statements
for the Year Ended 31 August 2024




Page

Report of the Trustees 1 to 4

Independent Examiner's Report 5

Statement of Financial Activities 6

Balance Sheet 7 to 8

Notes to the Financial Statements 9 to 17

Moreton Hall School Trust Limited (Registered number: 01509238)

Report of the Trustees
for the Year Ended 31 August 2024


The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 August 2024. The trustees have adopted the provisions of 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) (effective 1 January 2019).

As reported previously, the Prep School ceased operating in September 2020.

OBJECTIVES AND ACTIVITIES
Objectives and policies
Moreton Hall School Trust Limited is registered with the Charity Commission . Its principal activity is providing education .

Now that the Prep School has closed the Trustees are focussed on a number of key areas of activity:

1Short-term rental of domestic accommodation on the school site.
2Maintaining its responsibilities as landlord to Prepcare who manage a nursery under a leasehold on the site.

3
The search for a potential buyer of the site which will allow the orderly realisation of the charity's assets
andsettling liabilities.

Significant activities
During the year the two cottages on the site were leased on short-term residential leases. The trust also leases the tennis courts and some parking spaces to the local health club. The purpose of this is to allow the trust to service its debt and to continue to meet its financial obligations whilst the trustees examine options for the future of the site.

Prepcare continue to manage (on a long-term basis) the nursery on site which has remained open and trading throughout the pandemic. Prepcare have their own designated area of the school but continue to use the kitchen facility in the main building as part of preparing meals for the nursery children.

Throughout the year the site housed the papers files and records of the charity and served as the offices of the trust.

Throughout 2024 Goldrose Limited who are managing the process of realising value from the charity's assets have had numerous conversations with the local council planning department and Historic England regarding potential development of the site which would enable refurbishment of the listed building .

Goldrose are in the process of producing detailed plans for refurbishment and have had a number of pre-application conversations which will lead to a planning application in the next financial year.

Public benefit
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities.


Moreton Hall School Trust Limited (Registered number: 01509238)

Report of the Trustees
for the Year Ended 31 August 2024

FINANCIAL REVIEW
Financial position
The Trustees continue to support the charity with the main costs covered by rental income - any shortfall is met by the trustees.

Goldrose and the trustees are exploring a number of options for the site.

During this year, both our income and expenditure increased. The charity’s cash holdings decreased from £2 to £nil.

The accounts show the charity had net incoming (deficit) for the year of £(108,446)(2023: £(88,810)).

At the year end the charity had total negative reserves of £(1,521,676)(2023: £(1,413,230)).

Reserves available for general charitable purposes were £nil (2023: (£nil).

Reserves held in fixed assets totalled £1,710,482 (2023: £1,731,697).

Going concern
Following the closure of the prep school the trustees continue to closely monitor the financial situation.

Based on their projections and with trustee support the charity can continue to operate with letting income largely offsetting ongoing costs which are predominantly building insurance.

The process of fully realising best value for the charity's assets and effecting an orderly closure which also produces a sustainable long-term solution for the historically important site could take a number of years.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Appointment and training
Trustees are selected from individuals who have demonstrated a commitment to Moreton Hall, share its values and are fully supportive of its ethos. Individual trustees are selected on the basis of matching their skills and experience to the particular needs that arise within the trustee body from time to time. The training of trustees is based around certain core areas such as the role of trustees and our obligations as a charity, supplemented by specific training on an as needs basis.

Organisational structure
Following the closure of the prep school the Trustee’s directly manage the residual activities of the Trust. The
Company's Trustees meet regularly to review the financial situation and to co-ordinate the management of the
relationship with Prepcare , the health club , ongoing lettings and the progress of plans to find a long-term solution for
the site.

All major decisions are reviewed and agreed with by the Trustees.

Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have assessed the major risks to which the charity is exposed in particular related to operations and finances and are satisfied that systems are in place to mitigate their exposure to major risks.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
01509238 (England and Wales)

Moreton Hall School Trust Limited (Registered number: 01509238)

Report of the Trustees
for the Year Ended 31 August 2024

Registered Charity number
280927

Registered office
Moreton Hall School
Mount Road
Bury St Edmunds
Suffolk
IP32 7BJ

Trustees
P B Loft Director
N R Smith Director

Company Secretary
N R Smith

Independent Examiner
Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

Bankers
Lloyds Bank
28-34 Risbygate Street
Bury St Edmunds
Suffolk
IP33 3AH

STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees (who are also the directors of Moreton Hall School Trust Limited for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

-select suitable accounting policies and then apply them consistently;
-observe the methods and principles in the Charity SORP;
-make judgements and estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.


Moreton Hall School Trust Limited (Registered number: 01509238)

Report of the Trustees
for the Year Ended 31 August 2024

This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

Approved by order of the board of trustees on 22 May 2025 and signed on its behalf by:





P B Loft - Trustee

Independent Examiner's Report to the Trustees of
Moreton Hall School Trust Limited

Independent examiner's report to the trustees of Moreton Hall School Trust Limited ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 August 2024.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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 accounts to be reached.








James Knights
The Institute of Chartered Accountants in England and Wales

Knights Lowe Chartered Accountants
Eldo House
Kempson Way
Suffolk Business Park
Bury St Edmunds
Suffolk
IP32 7AR

Date: .............................................

Moreton Hall School Trust Limited

Statement of Financial Activities
(Incorporating an Income and Expenditure Account)
for the Year Ended 31 August 2024

2024 2023
Unrestricted Total
funds funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies (1 ) 1

Charitable activities
Activities for generating funds 3 7,438
Rental Income 18,525 1,399

Investment income 3 - 83
Total 18,527 8,921

EXPENDITURE ON
Charitable activities
Support costs 126,973 97,731
Depreciation 21,215 22,278
Total 148,188 120,009

NET INCOME/(EXPENDITURE) (129,661 ) (111,088 )


RECONCILIATION OF FUNDS
Total funds brought forward (1,413,230 ) (1,302,142 )

TOTAL FUNDS CARRIED FORWARD (1,542,891 ) (1,413,230 )

Moreton Hall School Trust Limited (Registered number: 01509238)

Balance Sheet
31 August 2024

2024 2023
Unrestricted Total
funds funds
Notes £    £   
FIXED ASSETS
Tangible assets 7 113,278 134,493
Investments 8 1,597,204 1,597,204
1,710,482 1,731,697

CURRENT ASSETS
Debtors 9 84,009 67,734
Cash at bank - 2
84,009 67,736

CREDITORS
Amounts falling due within one year 10 (1,302,082 ) (1,213,698 )

NET CURRENT ASSETS (1,218,073 ) (1,145,962 )

TOTAL ASSETS LESS CURRENT LIABILITIES 492,409 585,735

CREDITORS
Amounts falling due after more than one year 11 (2,035,300 ) (1,998,965 )

NET ASSETS (1,542,891 ) (1,413,230 )
FUNDS 14
Unrestricted funds (1,542,891 ) (1,413,230 )
TOTAL FUNDS (1,542,891 ) (1,413,230 )

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2024 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


Moreton Hall School Trust Limited (Registered number: 01509238)

Balance Sheet - continued
31 August 2024

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 22 May 2025 and were signed on its behalf by:





P B Loft - Trustee

Moreton Hall School Trust Limited

Notes to the Financial Statements
for the Year Ended 31 August 2024

1. ACCOUNTING POLICIES

Preparation of financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Moreton Hall School Trust Limited, a public benefit entity, is incorporated in England and Wales as a company limited by guarantee not having share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The address of the charity can be found in the reference and administrative details on page 3.

The presentational currency of the financial statements is the Pound Sterling (£).

Financial reporting standard 102 - reduced disclosure exemptions
The charitable company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

the requirements of Section 7 Statement of Cash Flows.

Preparation of consolidated financial statements
The financial statements contain information about Moreton Hall School Trust Limited as an individual company and do not contain consolidated financial information as the parent of a group. The charity is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

The subsidiary, Moreton Hall School Trust, has been excluded from consolidation as it has not traded in the current or preceding year.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Charitable activities
Costs of charitable activities includes all expenditure other than for generating funds or governance incurred in furtherance of the charity's objectives.

Allocation and apportionment of costs
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. The bases on which support costs have been allocated are set out in note 7.


Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

1. ACCOUNTING POLICIES - continued

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.


Sports Hall - Straight line over 10 to 40 years
Long leasehold - Straight line over 10 to 40 years
Fixtures and fittings - 10 years straight line

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

There are currently no restricted funds in the charity.

Financial instruments
Financial assets and financial liabilities are recognised when the charity becomes party to the contractual provisions of the instrument. All financial assets and liabilities are initially measured at transaction price (including transaction costs).

The Trust only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value, with the exception of advance fee schemes. A simple discount is offered by the Trust on the prevailing fee rates payable in return for payment in advance. The advance payment must be treated as deferred income until the criteria for income recognition are met.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less provision for impairment.

Debtors
Trade and other debtors are recognised at the settlement amount due after any discount offered. Prepayments are valued at the amount prepaid.

Creditors
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.


Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY

In the application of the Trust's accounting policies, which are described below, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily available 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 are underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The Trustees do not consider there are any key sources of estimation uncertainty. Critical judgements relate to going concern as follows:

Going concern
The company meets its day to day working capital requirements through loan from Trustees.

During the year, and in previous years the company has been provided with loans from Trustees, this has continued since the year end to ensure that the company can meet its cash requirements. Additional funds will and have been made available, and the Trustees will continue to provide support going forward.

During the year, the bank loan has been repaid and refinanced with additional loans based on the disposal of the school site, with a backstop date of 30th June 2025.

From the financial planning undertaken and subject to not requiring excessive sums for property repairs, the governors consider it appropriate to prepare the financial statements on a going concern basis.

Following the decision in April 2020 to close the school and end the activity of providing education, this activity ended in the 31 August 2020 financial year. It is still considered appropriate to prepare the charity and company accounts on a going concern basis as the company still has the support of its trustees, as it closes the school activity and makes plans to ensure that the assets of the charity are maintained and utilised to ensure a return can be made to all creditors and any surplus used inline with the charitable purpose of the company.

3. INVESTMENT INCOME
2024 2023
£    £   
Deposit account interest - 83

4. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

2024 2023
£    £   
Depreciation - owned assets 21,215 22,278


Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 August 2024 nor for the year ended 31 August 2023.


Trustees receive no interest on loans that have been made to the charity.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 August 2024 nor for the year ended 31 August 2023.


6. STAFF COSTS

The average monthly number of employees during the year was as follows:

2024 2023
Director/trustees 2 2

No employees received emoluments in excess of £60,000.

Key management personnel
The only key management personnel of the Trust are the two trustees. No remuneration was paid during this or the prior year.

7. TANGIBLE FIXED ASSETS
Fixtures
Sports Long and
Hall leasehold fittings Totals
£    £    £    £   
COST
At 1 September 2023 and 31 August 2024 113,591 267,514 88,744 469,849
DEPRECIATION
At 1 September 2023 96,634 176,282 62,440 335,356
Charge for year 2,992 13,192 5,031 21,215
At 31 August 2024 99,626 189,474 67,471 356,571
NET BOOK VALUE
At 31 August 2024 13,965 78,040 21,273 113,278
At 31 August 2023 16,957 91,232 26,304 134,493


Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

8. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
MARKET VALUE
At 1 September 2023 and 31 August 2024 1,597,204
NET BOOK VALUE
At 31 August 2024 1,597,204
At 31 August 2023 1,597,204

There were no investment assets outside the UK.

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 3,040
Other debtors 400 -
Prepayments and accrued income 22,583 3,668
Development costs 61,026 61,026
84,009 67,734

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts (see note 12) 288,770 263,770
Other loans (see note 12) 993,013 928,726
Trade creditors 3,832 4,973
Amounts owed to group undertakings 6,947 6,947
Other creditors & accruals 9,520 9,282
1,302,082 1,213,698


Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

11. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other loans (see note 12) 1,965,300 1,928,965
Other creditors 70,000 70,000
2,035,300 1,998,965

a) During 2023 all bank debt was repaid and refinanced with additional non bank loans based on the disposal of the school site, with a backstop date of 30th June 2025.

b) A new loan was taken agreed in 2021 for £250,000 to replace historic loan notes, this accrues interest which is paid annually at the same rate being 10%.

c) in 2023 a loan of £918,000 was agreed, interest is charged at 1.5% above the base rate.

12. LOANS

An analysis of the maturity of loans is given below:

2024 2023
£    £   
Amounts falling due within one year on demand:
Other loan 288,770 263,770
Land promotion loan 993,013 928,726
1,281,783 1,192,496
Amounts falling due between two and five years:
Other LT creditors 1,965,300 1,928,965

13. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£    £   
Other loans 288,770 263,770
Land promotion loan 993,013 928,726
1,281,783 1,192,496

Lloyds Bank plc, provider of the bank overdraft and bank loans, held a charge over the leasehold property and all other property and assets of the charitable company. The bank account has now been closed and the loan repaid.

Goldrose Management Limited who provided both the loan note and land promotion loans hold a charge over the leasehold property and all other property and assets of the charitable company.


Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

14. MOVEMENT IN FUNDS
Net
movement At
At 1.9.23 in funds 31.8.24
£    £    £   
Unrestricted funds
General fund (1,413,230 ) (129,661 ) (1,542,891 )

TOTAL FUNDS (1,413,230 ) (129,661 ) (1,542,891 )

Net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 18,527 (148,188 ) (129,661 )

TOTAL FUNDS 18,527 (148,188 ) (129,661 )


Comparatives for movement in funds

Net
movement At
At 1.9.22 in funds 31.8.23
£    £    £   
Unrestricted funds
General fund (1,302,142 ) (111,088 ) (1,413,230 )

TOTAL FUNDS (1,302,142 ) (111,088 ) (1,413,230 )

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 8,921 (120,009 ) (111,088 )

TOTAL FUNDS 8,921 (120,009 ) (111,088 )

Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

14. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement At
At 1.9.22 in funds 31.8.24
£    £    £   
Unrestricted funds
General fund (1,302,142 ) (240,749 ) (1,542,891 )

TOTAL FUNDS (1,302,142 ) (240,749 ) (1,542,891 )

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 27,448 (268,197 ) (240,749 )

TOTAL FUNDS 27,448 (268,197 ) (240,749 )

15. RELATED PARTY DISCLOSURES

a) The company has loans from trustees. The total amount due to trustees at 31 August 2024 is £1,972,105 (2023: £1,928,965). No interest is being charged on these loans.

b) A lease was granted to the charitable company on 20 October 2009, from MHSL Field Nominee Limited for use of the playing fields at Moreton Hall School. The term of this lease is 99 years, with yearly rentals payable of one peppercorn.

c) A lease was granted to the charitable company on 20 October 2009, from Moreton Hall School Limited for use of the property at Moreton Hall School. The term of this lease is 99 years, with yearly rentals payable of one peppercorn.

16. ULTIMATE CONTROLLING PARTY

The charitable company is jointly controlled by the directors, with no one director having ultimate control over the charitable company.


Moreton Hall School Trust Limited

Notes to the Financial Statements - continued
for the Year Ended 31 August 2024

17. INDEPENDENT EXAMINER'S FEES

2024 2023
£    £   
Fees for Independent Examination 4,070 2,592