REGISTERED COMPANY NUMBER: 03219666 (England and Wales)

REGISTERED CHARITY NUMBER: 1056625

Report of the Trustees and

Financial Statements for the Period 1st April 2024 to 31st August 2025

for

The Relationship Therapy Centre Ltd

Previously known as

Relate Severn and Wye Ltd

Page

Reference and Administrative Details

1

Report of the Trustees

2

to

5

Independent Examiner's Report

6

Statement of Financial Activities

7

Balance Sheet

8

Notes to the Financial Statements

9

to

20

TRUSTEES

C Temple Cox (resigned 21.8.25)

G Devries (Vice Chair) (resigned 6.11.24)

J Hall (Chair) (resigned 21.8.25)

D Kennedy (resigned 21.8.25)

C A Parson (resigned 21.8.25)

N J Shaw (resigned 21.8.25)

J E Fuggle (resigned 21.8.25)

K L Kehoe (resigned 21.8.25)

J D Olamide (resigned 6.11.24)

P Jones (resigned 21.8.25)

G Drugan (appointed 21.8.25)

G N Lowe (appointed 21.8.25)

B Shuttleworth (appointed 21.8.25)

TLC: Talk, Listen, Change (appointed 21.8.25)

COMPANY SECRETARY

M Sharman

REGISTERED OFFICE

19 Castle Street

Worcester

Worcestershire

WR1 3AD

REGISTERED COMPANY NUMBER

03219666 (England and Wales)

REGISTERED CHARITY NUMBER

1056625

INDEPENDENT EXAMINER

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

CHIEF EXECUTIVE OFFICER

M Sharman

DIRECTORS OF TLC:

S Ahsan

TALK, LISTEN CHANGE

J Brearley

(CORPORATE TRUSTEE)

Dr G Drugan

S Ingleby

C Jowitt

C Liu

G Lowe

A Raymode

B Shuttleworth

A Sultan

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 period 1st April 2024 to 31st August 2025. 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).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects and principal activities of the charity are to support couple and family relationships in Worcestershire, Herefordshire and Gloucestershire by offering relationship education and counselling. The charity's purpose as set out in the objects contained in the memorandum of association of the company are to:

(a)

educate the public concerning the benefits of secure couple relationships, marriage and family life in order to improve the emotional, sexual and spiritual well-being of individuals which is derived from committed relationships;

(b)

seek to enhance the good health, both mental and physical, of adults and children by:

-

increasing public awareness of the benefit of committed couple relationships, marriage and family life; and working to prevent poverty, hardship and distress caused by the breakdown of such relationships;

-

providing counselling, advice, education, guidance and relief to adults and/or children in relation to any aspect of contemporary life or work which;

-

may prejudice their physical or mental well-being; or

-

influence, either directly or indirectly, their present or future family or couple relationship;

-

advance citizenship and community development;

-

relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage;

-

promote research into all of the above objects and to make the results available to the public.

The Relationship Therapy Centre is grateful to those charitable trusts who support the bursary scheme and our young people's counselling service.

Significant activities

The charity's main activities are the provision of counselling services and training to individuals, couples and families and young people, at the Worcester centre and other premises throughout the county, and in Herefordshire and Gloucestershire.

Public benefit

The Trustees confirm that they have complied with the duty in Section 17(5) of the 2011 Charities Act to have due regard to guidance on public benefit published by the Charity Commission when reviewing the charity's objectives and in planning future activities.

Volunteers

The Relationship Therapy Centre is very fortunate in the number of volunteers who provide reception cover free of charge. The volunteer receptionists make a much-valued contribution to the charity's operations.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The expertise of Relate trained counsellors is offered to the public primarily through the Worcester Centre and rented premises at other locations in the county and in Herefordshire and Gloucestershire. Although we continue to work via telephone and webcam across all locations for those clients who find this most convenient.

The charity is responsive to policy initiatives of both central and local government. In turn, there is recognition that the charitable sector is often the most efficient provider of remedial services - particularly with children and families. The Relationship Therapy Centre has adopted a professional and pro-active approach in seeking to be a provider of solutions in the implementation of these policies.

The Trustees have determined that, whilst the ongoing counselling of individual and couple clients form the strategic backbone of the charity's activities, The Relationship Therapy Centre is well placed to play its part in implementing improvements to family and child well-being through government initiatives.

This report extends from 1st April 2024 to 31st August 2025. During this period our counsellors worked with 992 clients and delivered 4,955 sessions of relationship counselling - in person and by webcam, at times most convenient to our clients. We are proud of the quality of the service we provide in difficult circumstances and believe that we make a real difference to many lives in Worcestershire, Herefordshire and Gloucestershire. We continue to provide subsidised counselling to clients depending on their household income. This year we have subsidised 2,498 sessions, providing clients with access to support that may otherwise have been unavailable to them.

The charity's bursary scheme continues to be of significant benefit to those clients suffering severe financial hardship and both Trustees and management are agreed that this provision should continue.

Trustees have continued to invest in the training of new counsellors by sponsoring the tuition fees of Relate courses. Five of our trainees qualified as relationship counsellors during the year.

Sadly, at the end of 2024, our national body Relate Ltd announced significant financial difficulties and entered administration. Despite the collective efforts of the Relate Federation to purchase the Relate brand, the brand was sold to another charity. The increased charges applied to continue to use the Relate brand were unaffordable and on 1st April 2025 we reluctantly exited a brand we had been a part of for over 80 years and rebranded our charity as The Relationship Therapy Centre.

The Trustees continued to meet monthly to react to changing circumstances, making strategic plans to safeguard our future operations, which included a detailed marketing plan. However, despite best the best efforts of Trustees and colleagues, the loss of the Relate brand meant clients were simply unable to find us and demand for our services plummeted. With limited financial resources we needed to explore other options to preserve relationship support services for our community and in August 2025 we were delighted to merge by way of a transfer of assets with the much larger relationship support charity TLC: Talk, Listen, Change.

I would like to thank my colleagues on the Board of Trustees especially those members who stood down this year, for their many years of commitment and support.

Personnel

The drop in demand and financial constraints led to some colleagues being made redundant prior to the merger with TLC. Although we were able to retain some admin and counsellor roles post-merger, we were saddened that colleagues who had worked within our charity for many years were also made redundant.

FINANCIAL REVIEW

Financial Review

Total income in the 17 months to August 2025 was £409,460 (2024: £281,128 for 12 months) split £368,500 of unrestricted income and £40,960 of restricted income.

Total expenditure in the 17 months to August 2025 was £506,753 (2024: £294,329 for 12 months) split £468,385 of unrestricted expenditure and £38,368 of restricted expenditure. Of this, £23,832 relates to the transfer of assets and liabilities to TLC.

Net gains on investments prior to their disposal during the period totalled £3,664 (2024: loss of £737).

The overall result for the 17 months is a net deficit of £93,629 (2024: net deficit £13,938).

Following the transfer of net assets and liabilities to TLC: Talk, Listen, Change, total funds as at 31 August 2025 are £nil, compared to £93,629 as at 31 March 2024.

Principal funding sources

The principal funding sources during the period were fees charged to clients for counselling services and service contracts for counselling services provided. In addition, the charity is very grateful for the support of local and national grant-making trusts. In particular the support and generosity of the Sanctuary Housing Group for the provision of the Worcester premises at a peppercorn rent, an arrangement which has continued post merger.

Reserves policy

Following the merger agreement with TLC: Talk, Listen, Change, in which all of the charity's net assets and liabilities are transferred to TLC, the charity's general unrestricted reserves, excluding fixed assets, were £nil as at 31 August 2025 (2024: £53,487).

Going concern

During the period, the charity has merged with TLC: Talk, Listen, Change on 21st August 2025. Following the transfer of business to TLC, the charity will be wound up on a solvent basis.

The current period has been prepared on a going concern basis, with the assets and business transferred to TLC as a going concern.

FUTURE DEVELOPMENTS

As a result of the transfer, services will be retained within Worcestershire, Herefordshire and Gloucestershire. TLC has a strong track record of supporting relationships and operates numerous programmes including therapeutic wellbeing counselling services, mediation, domestic abuse support services and perpetrator behaviour change programmes, as well as education and training. We are already delivering free at the point of contact grant funded counselling in our locations and plans are in place to extend this further. We are also able to provide services to fee paying clients through TLC's wholly owned subsidiary - Now You're Talking therapy.

I conclude this report by giving thanks to my fellow Trustees for their support and advice and on behalf of the Trustees, I wish to thank all our counsellors, supervisors, trainers, administration staff and volunteers, for their steadfast support.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, the Memorandum & Articles of Association dated 5 June 1996, as amended on 22 October 2008, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new Trustees

Officers and elected members are nominated and voted at annual general meetings. All Trustees are subject to re-election at each annual general meeting and can serve a maximum of eight consecutive years. The Executive shall consist of a minimum of six and a maximum of eighteen Members.

Organisational structure

The charity operates through periodic Trustee only meetings and an Executive Committee, which comprises of the Trustees of the charity together with management members and other co-opted members as appropriate. Decisions are arrived at by majority vote in general meeting.

Induction and training of new Trustees

Trustees are periodically reviewed and monitored and, if appropriate, training is undertaken to update new Trustees on matters highlighted in the review.

CHANGE OF NAME

The charitable company passed a special resolution on 17th April 2025 changing its name from Relate Severn and Wye Ltd to The Relationship Therapy Centre Ltd.

QUALIFYING THIRD PARTY INDEMNITY PROVISIONS

The charitable company has made third party indemnity provisions for the benefit of its directors during the period and these provisions remain in force at the reporting date.

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 28th May 2026 and signed on its behalf by:

B Shuttleworth - Trustee

Independent examiner's report to the trustees of The Relationship Therapy Centre Ltd ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the period 1st April 2024 to 31st August 2025.

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

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

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.

Melissa Jean Godwin (ACA ACCA)

The Richards Sandy Partnership

Thorneloe House

25 Barbourne Road

Worcester

Worcestershire

WR1 1RU

28th May 2026

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

INCOME AND ENDOWMENTS FROM

Donations and legacies

3

35,703

19,980

55,683

61,351

Charitable activities

6

Counselling

329,581

20,980

350,561

210,169

Other trading activities

4

-

-

-

7,397

Investment income

5

3,216

-

3,216

2,211

Total

368,500

40,960

409,460

281,128

EXPENDITURE ON

Charitable activities

7

Counselling

446,391

36,530

482,921

294,329

Transfer of net assets to TLC: Talk Listen, Change

21,994

1,838

23,832

-

Total

468,385

38,368

506,753

294,329

Net gains/(losses) on investments

3,664

-

3,664

(737

)

NET INCOME/(EXPENDITURE)

(96,221

)

2,592

(93,629

)

(13,938

)

Transfers between funds

21

2,592

(2,592

)

-

-

Net movement in funds

(93,629

)

-

(93,629

)

(13,938

)

RECONCILIATION OF FUNDS

Total funds brought forward

93,629

-

93,629

107,567

TOTAL FUNDS CARRIED FORWARD

-

-

-

93,629

2025

2024

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

Notes

£

£

£

£

FIXED ASSETS

Investments

16

-

-

-

39,642

CURRENT ASSETS

Debtors

17

-

-

-

18,900

Cash at bank and in hand

5,000

-

5,000

51,006

5,000

-

5,000

69,906

CREDITORS

Amounts falling due within one year

18

-

-

-

(15,919

)

NET CURRENT ASSETS

5,000

-

5,000

53,987

TOTAL ASSETS LESS CURRENT LIABILITIES

5,000

-

5,000

93,629

PROVISIONS FOR LIABILITIES

20

(5,000

)

-

(5,000

)

-

NET ASSETS

-

-

-

93,629

FUNDS

21

Unrestricted funds

-

93,629

TOTAL FUNDS

-

93,629

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31st August 2025 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.

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 28th May 2026 and were signed on its behalf by:

B Shuttleworth - Trustee

1.	STATUTORY INFORMATION

The charity is a company limited by guarantee. The members of the company are the trustees named in the Trustees' Report. In the event of the company being wound up, the liability in respect of the guarantee is limited to £1.

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE 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, as modified by the revaluation of certain assets.

The accounts are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

The charity is exempt from preparing a cash flow statement on the grounds that it is not a larger charity.

CESSATION OF TRADE

During the current period the activities and net assets of the charity was transferred to another legal entity on a going concern basis, after which the charity no longer had any ongoing activities. The charity is expected to be wound up in the near future.

CHANGES IN FINANCIAL YEAR END

The charity has changed its financial year end from 31 March to 31 August, so that its financial year end incorporates the merger with TLC.

Following this change in financial year end date, these financial statements have been prepared for a period of 17 months.

The comparative amounts presented in the financial statements, which relate to the 12 month period ending 31 March 2024, are not entirely comparable.

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.

Grant income, including government grants, is recognised on a performance basis.

Income from charitable activities for services provided is recognised in line with the provision of those services.

Investment income is recognised when the relating investments issue notice of distribution to its investors.

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.

INVESTMENTS

Investments quoted on a recognised stock exchange or whose value derives from them (CIFs, etc) are valued at market value at the year end. Both realised and unrealised gains are shown under 'net gains / (losses) on investments' on the face of the SoFA.

ALLOCATION AND APPORTIONMENT OF COSTS

The cost of subsidised and bursary counselling sessions have been calculated at £74 per session. The total costs of bursaries awarded have been allocated to the restricted bursary funds.

TANGIBLE FIXED ASSETS

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

Computer equipment

-

33% on cost

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

PENSION COSTS

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

DONATED GOODS AND SERVICES

Donated goods and services are measured at fair value when control over the economic benefit has passed to the charity.

FINANCIAL INSTRUMENTS

The charity has elected to apply the provisions of Section 11' Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised when the charity becomes party to contractual provisions of the instrument.

Financial assets are offset, with the net amounts presented in the accounts where there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic Financial Assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Basic Financial Liabilities

Basic Financial liabilities, including trade and other payables, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of future receipts, discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of the operations from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction cost.

3.	DONATIONS AND LEGACIES

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Donations

1,464

-

1,464

1,250

Grants

12,685

19,980

32,665

45,611

Donated services and facilities

21,554

-

21,554

14,490

35,703

19,980

55,683

61,351

DONATED SERVICES AND FACILITIES

The Charity would like to acknowledge their gratitude to the Sanctuary Housing Group for the provision of the premises at 19 Castle Street at a substantially reduced rent. The difference between the market value of the rent and the rent paid has been recognised as a donated service of £21,554 for the 17 month period (2024: £14,490 for 12 months).

Grants received, included in the above, are as follows:

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

£

£

Baron Davenport's Charity

1,500

1,000

Dumbreck Charity

-

500

E F Bulmer Benevolent Fund

3,000

3,000

Edward Cadbury Charitable Trust

-

1,000

The Eric W Vincent Trust Fund

-

500

Groundwork UK

-

500

The Hobson Charity

-

6,000

The Hopmarket Charity

-

3,048

Langdale Trust

-

4,000

Laslett's Charities

12,185

6,063

The Midcounties Co-operative

-

500

The National Lottery

-

10,000

The Roger & Douglas Turner Charitable Trust

9,000

4,000

The Rowlands Trust

3,500

-

Souter Charitable Trust

-

3,000

Gloucestershire Community Foundation

-

2,500

The Patrick Trust

1,000

-

Bosch Thermotech Ltd

50

-

Midcounties Wyre Forest

1,000

-

Spirax Sarco Ltd

500

-

The Government Communications Fund

930

-

32,665

45,611

4.	OTHER TRADING ACTIVITIES

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Social lotteries

-

-

-

26

Consultancy

-

-

-

7,371

-

-

-

7,397

5.	INVESTMENT INCOME

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

Unrestricted

Restricted

Total

Total

funds

funds

funds

funds

£

£

£

£

Dividend income

3,216

-

3,216

2,211

6.	INCOME FROM CHARITABLE ACTIVITIES

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

Total

Counselling

activities

£

£

Counselling

328,581

196,674

Grants

21,980

13,495

350,561

210,169

Grants received, included in the above, are as follows:

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

£

£

Redditch Borough Council

6,000

-

Malvern Town Primary Care Network

-

1,365

Droitwich, Ombersley & The Rurals Primary Care Network

14,980

12,130

Bromsgrove District Council

1,000

-

21,980

13,495

7.	CHARITABLE ACTIVITIES COSTS

Direct

Support

Costs (see

costs (see

note 8)

note 9)

Totals

£

£

£

Counselling

149,944

332,977

482,921

Transfer of net assets to TLC: Talk Listen, Change

23,832

-

23,832

173,776

332,977

506,753

8.	DIRECT COSTS OF CHARITABLE ACTIVITIES

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

£

£

Staff costs

142,149

79,803

Counsellors and psycho-sexual therapy expenses

4,770

13,829

Bad debts

3,025

-

Transfer of net assets to TLC: Talk Listen, Change

23,832

-

173,776

93,632

For details of the transfer of net assets to TLC see note 13.

9.	SUPPORT COSTS

Governance

Management

Finance

costs

Totals

£

£

£

£

Counselling

318,692

5,786

8,499

332,977

All support costs have been allocated against counselling activities, due to the decreased training activity.

Support costs, included in the above, are as follows:

Period

1.4.24

to

Year Ended

31.8.25

31.3.24

Total

Counselling

activities

£

£

Wages

206,346

122,364

Social security

5,551

5,129

Pensions

2,991

2,393

Service charge

15,994

12,758

Insurance

5,905

3,089

Rent and associated costs

53,239

32,037

Telephone

3,348

2,495

Computer software costs

11,707

6,860

Postage and stationery

1,369

2,112

Sundries

6,500

3,065

Repairs and maintenance

5,415

1,756

Depreciation of tangible and heritage assets

327

-

Bank charges

5,786

4,574

Accountancy and legal fees

8,499

2,065

332,977

200,697