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Registered number:
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
INFORMATION
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VEDDER PRICE LLP
CONTENTS
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VEDDER PRICE LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Management Committee present their annual report together with the audited financial statements of Vedder Price LLP (the "LLP") for the ended 31 December 2024.
Principal activities
The principal activity of the LLP is the provision of legal services.
Designated Members
Jonathan Maude and Vedder Price Holdings Limited were designated members of the LLP throughout the period.
Vedder Price Holdings Limited is the sole member of the Management Committee.
Profit allocation and members' drawing
Members are remunerated a share of profits of the LLP as agreed in writing between the LLP and each individual member (or, in the absence of or following the expiry of such an agreement, a share of the profits as the Management Committee may from time to time in its absolute discretion determine). Profit sharing ratios are determined by the Management Committee after assessing each Member's contribution. Members are personally responsible for funding pension and other benefits. The allocation of profits and drawings is detailed in note 2.6.
Each member may draw from the LLP each month amounts as agreed in writing between the LLP and the member or, in the absence of or following the expiry of such agreement, in amounts as may be notified to the member by the Management Committee.
Review of the business
The turnover for 2024 increased by £456,763 (or 2.9%) over the 2023 results.
The financial position of the LLP at the year end is shown in the Balance Sheet on pages 8 and 9
Members' responsibilities statement
The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.
Company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008), requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law, (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members 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 LLP and of the profit or loss of the LLP for that period.
In preparing these financial statements, the members are required to:
∙select suitable accounting policies and then apply them consistently;
∙make judgments and accounting estimates that are reasonable and prudent;
∙state whether applicable UK Accounting Standards have been followed, subject to any material departures
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VEDDER PRICE LLP
MEMBERS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
disclosed and explained in the financial statements;
∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the LLP will continue in business.
The members are responsible for keeping adequate accounting records that are sufficient to show and explain the LLP's transactions and disclose with reasonable accuracy at any time the financial position of the LLP and to enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of the Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the LLP and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Management Committee are responsible for the maintenance and integrity of the LLP and financial information included on the LLP's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Disclosure of information to auditors
Each of the persons who are Management Committee at the time when this Members' Report is approved has confirmed that:
∙so far as that member is aware, there is no relevant audit information of which the LLP's auditors are unaware, and
∙that member has taken all the steps that ought to have been taken as a member in order to be aware of any relevant audit information and to establish that the LLP's auditors are aware of that information.
Auditors
The auditor, MHA, previously traded through the legal entity Maclntyre Hudson LLP. In response to regulatory changes, Maclntyre Hudson LLP ceased to hold an audit registration with the engagement transitioning to MHA Audit services LLP.
A resolution to re-appoint MHA as independent auditor will be proposed at the next Annual General Meeting.
This report was approved by the members and signed on their behalf by:
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VEDDER PRICE LLP
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VEDDER PRICE LLP
We have audited the financial statements of Vedder Price LLP (the 'LLP') for the year ended 31 December 2024, which comprise the Statement of Comprehensive Income, the Balance Sheet, the Statement of Cash Flows, the Reconciliation of Members' Interests and the related notes, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the LLP in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council'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.
In auditing the financial statements, we have concluded that the members' 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 LLP's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the members with respect to going concern are described in the relevant sections of this report.
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VEDDER PRICE LLP
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VEDDER PRICE LLP (CONTINUED)
The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The members are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon. 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 course of 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.
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VEDDER PRICE LLP
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VEDDER PRICE LLP (CONTINUED)
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 Auditors' 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.
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:
- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and review of accounting estimates for bias; - Reviewing financial statement disclosures and testing supporting documentation to assess compliance with applicable laws and regulations.
Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
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VEDDER PRICE LLP
INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF VEDDER PRICE LLP (CONTINUED)
This report is made solely to the LLP's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006, as applied by Part 12 of The Limited Liability Partnerships (Accounts and Audit) (Applications of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the LLP's members those matters we are required to state to them in an Auditors' 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 LLP and the LLP's members, as a body, for our audit work, for this report, or for the opinions we have formed.
for and on behalf of
Statutory Auditor
London, United Kingdom
MHA is the trading name of MHA Audit Services LLP, a limited liability partnership in England and Wales (registered number OC455542)
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VEDDER PRICE LLP
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
REGISTERED NUMBER: OC366572
BALANCE SHEET
AS AT 31 DECEMBER 2024
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VEDDER PRICE LLP
REGISTERED NUMBER: OC366572
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024
The financial statements were approved and authorised for issue by the members and were signed on their behalf on
The notes on pages 12 to 24 form part of these financial statements.
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VEDDER PRICE LLP
RECONCILIATION OF MEMBERS' INTERESTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Vedder Price LLP (the "LLP") provides legal services to clients in the United Kingdom (UK), the United States of America (US), Europe and Asia. The LLP is incorporated and domiciled in England, UK. The address of its registered office is 4 Coleman Street, London, EC2R 5AR. The LLP's registered number is OC366572.
2.Accounting policies
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice "Accounting by Limited Liability Partnerships".
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the LLP's accounting policies (see note 3).
The financial statements are prepared in sterling, the functional currency, rounded to the nearest £1.
The financial statements for the year to 31 December 2024 reflect a prior year adjustment. See note 17.
The following principal accounting policies have been applied:
Functional and presentation currency
Transactions and balances
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
During the year the Management Committee of the LLP sets the level of interim profit allocations, and members' monthly drawings after considering the LLP's working capital needs. Certain elements of the interim profit allocations are guaranteed and not dependent on profit achieved.
To the extent that interim profit allocations exceed drawings then the excess profit is included in the balance sheet under 'Loans and other debts due to members in under one year'. Members that retire during the year have remaining balances included under 'Amounts due to former members'. Where drawings exceed the allocated profits then the excess is included in 'Debtors'. The same treatment is used for members who retire duing the year.
The final allocation of profits and distribution to members is made by the Management Committee of the LLP. Unallocated profits, together with any other differences between allocated and accounting profits, are included within other reserves within 'Members' other interests'. In the event of a winding up or administration, loans and other debts due to members rank equally with other unsecured creditors. There are no restrictions or limitations on the ability of members to reduce the amount of members' other interests.
The LLP classifies distributions of profits as operating cash flows in the Statement of Cash Flows.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
Provisions for dilapidations are recognised where there is a present obligation, under a lease agreement, as a result of a past event and it is probable that there will be an outflow of economic benefits to settle the obligation. The amount provided is based on the best estimate of the likely committed outflow and the corresponding capitalised asset is depreciated over the term of the lease agreement. Where material, the estimated outflow is discounted to a net present value. Professional indemnity claims The LLP may be involved in disputes in the ordinary course of business, which may give rise to claims. The provision is made on a best estimate for all known claims where costs are likely to be incurred, and represents and assessment of the cost of defending and concluding claims. Where claims are covered by professional indemnity insurance, the net amount which may become payable by the LLP is provided for.
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2.Accounting policies (continued)
The LLP has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
The total amount of members' capital contributions is proposed to members by the Management Committee of the LLP, having regard to the requirements of the LLP. Individual members' capital contributions are set at fixed amounts and are repayable following the member's retirement as follows: typically payment of 50% of the balance on the 90th day following the retirement date, and the remainder on the first anniversary of the retirement date. The management committee may also elect to pay in four annual instalments commencing one year from the date of termination. Should the member continue to practice law after resigning from the LLP, capital contributions are repayable as follows: payment of 50% of the balance after one year and balance in four equal payments beginning one year from departure. Where members have retired or have given notice to retire at the date of the signing of the financial statements, the relevant amounts of capital would either be due within one year, or due after more than one year.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in 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 key sources of estimation uncertainty that have a significant effect on the amounts recognised in the financial statements are described below: Amounts recoverable on contracts The LLP considers the recoverability of amounts recoverable on contracts to be an estimation uncertainty. When assessing for impairment, management considers factors including billable amounts, recoverability and client current status. The estimation of the recoverability is a source of esimation uncertainty. Impairment of debtors The LLP considers the recoverability of trade debtors to be an estimation uncertainty. When assessing impairment of trade debtors, management considers factors such as current credit rating of the debtor, the ageing profile of debtors and historical experience.
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
The prior year financial statements have been restated to include a prior year adjustment to correct a material error noted by the members in the period. The error relates to exchange differences within the members' reserves at 31 December 2023 which had not been written off to the statement of comprehensive income. A prior year adjustment has been made amounting to £495,331 to write this amount of to the statement of comprehensive income in 2023.
The impact of the prior year adjustment reduces profit by £495,331 and net assets do not change as result of this entry.
In the normal course of business, the LLP may receive claims for alleged negligence. Professional indemnity cover is maintained in respect of professional negligence through both the commercial market and the firm's owned captive insurance company.
The LLP contributes monthy to a pension scheme for all employees equal to 6% of each employee's salary. The individual employee's pension scheme account is controlled by the individual employee and not the LLP. Total contributions made by the LLP for the year ended 31 December 2024, were £239,090 (2023: £227,969). Of these contributions £nil (2023: £nil) were unpaid at the year end.
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
The LLP is exposed to certain risks that are associated with its financial assets and financial liabilities. The main financial risks for the LLP are credit risk, currency risk and liquidity risk.
Credit risk is the risk that counterparties fail to fulfil their obligations and the collateral is not sufficient to cover the exposure. The LLP manages the risk that a counterparty will be unable to pay amounts in full when due by a combination of active credit control and client diversification. The LLP is exposed to currency risk in respect of assets, liabilities, revenues and expenses denominated in currencies other than Pound Sterling. The most significant currencies to which the LLP is exposed are the US Dollar and the Euro. The LLP does not use forward exchange to hedge exposure risk in respect of asset and liability balances as management do not believe there to be a significant exposure to currency risk. The LLP reviews any potential impacts related to currency risks and the policies it should implement to manage this. The LLP will be exposed to liquidity risk if it encounters difficulties meeting its obligations with respect to financial liabilities. The LLP maintains a sufficient amount of cash with its banks in order to minimise its liquidity risk.
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VEDDER PRICE LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
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