REGISTERED NUMBER: 00402201 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements

for the Year Ended 30 September 2025

for

Sam Turner and Sons Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Statement of Comprehensive Income

8

Balance Sheet

9

Statement of Changes in Equity

10

Cash Flow Statement

11

Notes to the Cash Flow Statement

12

Notes to the Financial Statements

13

DIRECTORS:

J S Turner

M S Turner

C E Turner

D N Goodwin

SECRETARY:

J S Turner

REGISTERED OFFICE:

Darlington Road

Northallerton

North Yorkshire

DL6 2XB

REGISTERED NUMBER:

00402201 (England and Wales)

AUDITORS:

Anderson Barrowcliff Limited

Statutory Auditor

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

The directors present their strategic report for the year ended 30 September 2025.

REVIEW OF BUSINESS

In 2025 the company's trading performance in terms of profitability improved over that of 2024. This was achieved by the directors taking the strategic decision to concentrate online sales activity towards products and pricing strategy aimed at increasing or at least maintaining gross profit margin, whilst actively controlling associated online delivery costs. This approach has led gross profit margins maintaining at 25.6% (2024: 25.5%). The resulting profit for the year before taxation was £644,371 (2024: profit £479,726).

During the year there was a change to the directorship and ownership of the business as C E Turner and M S Turner became the two main shareholders and following the resignation of directors C M Turner and B M Turner, the company has appointed its first non family director D Goodwin. All these changes are regarded by the board as progressive and positive steps towards the future development of the company.

The company continues to be well positioned to trade competitively in the current, challenging, economic climate due mainly to the diversity of product lines and services provided, its longstanding customer base that has been established over the company's trading life and expanding the business into new geographical areas.

The results for the year and the state of affairs at the year end are considered to be satisfactory, with potential for sustained profitability.

PRINCIPAL RISKS AND UNCERTAINTIES

In common with other businesses in the farming and agricultural industry, the principal risks affecting performance are the general economic climate, government policies regarding farming subsidies and weather conditions. During this past trading year continuity of supply and availability of stock have improved so there is an opportunity this coming year to reduce the average stock holding.

KEY PERFORMANCE INDICATORS

Given the straightforward nature of the business, the company's directors are of the opinion that analysis using KPI's is not necessary for an understanding of the development, performance or position of the entity, and that all relevant financial information has been disclosed within the financial statements.

ON BEHALF OF THE BOARD:

C E Turner - Director

31 July 2026

The directors present their report with the financial statements of the company for the year ended 30 September 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of horticultural and agricultural merchants.

DIVIDENDS

Dividends per share on the Ordinary £1 shares were paid as follows:

£

25.75

- 27 June 2025

25.75

The total distribution of dividends during the year ended 30 September 2025 was £124,991 (2024: £124,991).

FUTURE DEVELOPMENTS

Following the company appointment as an Ifor Williams Trailer dealer this year, the company expects this part of the business to grow in 2026. Following a great deal of change this past year the company is looking for a period of stability in what will hopefully be a more predictable trading environment.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 October 2024 to the date of this report.

J S Turner

M S Turner

C E Turner

Other changes in directors holding office are as follows:

C M Turner - resigned 15 April 2025

B Turner - resigned 3 January 2025

D N Goodwin - appointed 1 March 2025

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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). 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 these financial statements, the directors are required to:

-	select suitable accounting policies and then apply them consistently;

-	make judgements 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 AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are 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 each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Anderson Barrowcliff Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

C E Turner - Director

31 July 2026

Opinion

We have audited the financial statements of Sam Turner and Sons Limited (the 'company') for the year ended 30 September 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, 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, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its profit 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 Auditors' 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 company'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 directors with respect to going concern are described in the relevant sections of this report.

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors 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 Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors 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 Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where 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 and 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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, 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 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.

Auditors' 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 a Report of the Auditors 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.

Based on our understanding of the industry, we have considered applicable laws and regulations which may be fundamental to the company's ability to operate or to avoid a material penalty, and we considered the extent to which non-compliance might have a material effect on the financial statements. We considered 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 the posting of inappropriate manual journal entries to manipulate financial performance, management bias in significant accounting estimates and any significant one-off or unusual transactions.

We discussed among the audit engagement team the opportunities and incentives that may exist within the organisation for fraud and how and where fraud might occur in the financial statements.

Auditors' responsibilities for the audit of the financial statements (continued)

Audit procedures performed by the engagement team included:

-

Enquiry of management and those charged with governance around actual and potential litigation and claims.

-

Enquiry of entity staff to identify any instances of non-compliance with laws and regulations.

-

Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations.

-

Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness, and evaluating the business rationale of significant transactions outside the normal course of business.

-

Challenging estimates and judgements made by management in their significant accounting estimates.

-

Revenue recognition; agreeing a sample of revenue transactions to gain assurance over the occurrence and accuracy of revenue and also to ensure revenue has been recognised in the correct period.

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. The 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 Report of the Auditors.

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 we are required to state to them in a Report of the Auditors 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.

David Shawcross FCA (Senior Statutory Auditor)

for and on behalf of Anderson Barrowcliff Limited

Statutory Auditor

Chartered Accountants

3 Kingfisher Court

Bowesfield Park

Stockton on Tees

TS18 3EX

31 July 2026

TURNOVER

3

36,558,327

33,523,715

Cost of sales

27,192,290

24,977,267

GROSS PROFIT

9,366,037

8,546,448

Distribution costs

6,325,871

5,929,662

Administrative expenses

2,377,633

2,171,787

8,703,504

8,101,449

662,533

444,999

Other operating income

4

39,936

101,106

OPERATING PROFIT

7

702,469

546,105

Interest receivable and similar income

231

1,198

702,700

547,303

Interest payable and similar expenses

8

58,329

67,577

PROFIT BEFORE TAXATION

644,371

479,726

Tax on profit

9

145,133

137,902

PROFIT FOR THE FINANCIAL YEAR

499,238

341,824

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

499,238

341,824

FIXED ASSETS

Intangible assets

11

74,803

99,737

Tangible assets

12

4,167,711

5,514,121

Investments

13

2,100

2,100

Investment property

14

734,481

734,481

4,979,095

6,350,439

CURRENT ASSETS

Stocks

15

6,457,511

5,527,641

Debtors

16

4,182,102

2,388,168

Cash at bank and in hand

177,781

186,433

10,817,394

8,102,242

CREDITORS

Amounts falling due within one year

17

4,840,674

3,639,641

NET CURRENT ASSETS

5,976,720

4,462,601

TOTAL ASSETS LESS CURRENT LIABILITIES

10,955,815

10,813,040

CREDITORS

Amounts falling due after more than one year

18

(635,938

)

(780,410

)

PROVISIONS FOR LIABILITIES

22

(115,000

)

(202,000

)

NET ASSETS

10,204,877

9,830,630

CAPITAL AND RESERVES

Called up share capital

23

4,854

4,854

Revaluation reserve

24

1,735,493

1,886,012

Investment property

revaluation reserve

24

55,354

55,354

Retained earnings

24

8,409,176

7,884,410

SHAREHOLDERS' FUNDS

10,204,877

9,830,630

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

C E Turner - Director

Investment

Called up

property

share

Retained

Revaluation

revaluation

Total

capital

earnings

reserve

reserve

equity

£

£

£

£

£

Balance at 1 October 2023

4,854

7,652,075

1,901,514

55,354

9,613,797

Changes in equity

Dividends

-

(124,991

)

-

-

(124,991

)

Total comprehensive income

-

357,326

(15,502

)

-

341,824

Balance at 30 September 2024

4,854

7,884,410

1,886,012

55,354

9,830,630

Changes in equity

Dividends

-

(124,991

)

-

-

(124,991

)

Total comprehensive income

-

649,757

(150,519

)

-

499,238

Balance at 30 September 2025

4,854

8,409,176

1,735,493

55,354

10,204,877

Cash flows from operating activities

Cash generated from operations

1

(898,194

)

429,313

Interest paid

(58,329

)

(66,317

)

Finance costs paid

-

(1,260

)

Tax paid

(152,133

)

9,098

Net cash from operating activities

(1,108,656

)

370,834

Cash flows from investing activities

Purchase of tangible fixed assets

(85,010

)

(85,114

)

Sale of tangible fixed assets

1,140,750

-

Interest received

231

1,198

Net cash from investing activities

1,055,971

(83,916

)

Cash flows from financing activities

New loans in year

-

375,000

Loan repayments in year

(118,346

)

(101,195

)

Amount introduced by directors

14,975

1,260

Amount withdrawn by directors

-

(21,090

)

Share buyback

(30,000

)

-

Equity dividends paid

(124,991

)

(124,991

)

Net cash from financing activities

(258,362

)

128,984

(Decrease)/increase in cash and cash equivalents

(311,047

)

415,902

Cash and cash equivalents at beginning of year

2

120,461

(295,441

)

Cash and cash equivalents at end of year

2

(190,586

)

120,461

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

£

£

Profit before taxation

644,371

479,726

Depreciation charges

201,394

208,817

Loss on disposal of fixed assets

114,209

-

Finance costs

58,329

67,577

Finance income

(231

)

(1,198

)

1,018,072

754,922

(Increase)/decrease in stocks

(929,870

)

1,132,184

Increase in trade and other debtors

(1,809,537

)

(380,511

)

Increase/(decrease) in trade and other creditors

823,141

(1,077,282

)

Cash generated from operations

(898,194

)

429,313

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 September 2025

30.9.25

1.10.24

£

£

Cash and cash equivalents

177,781

186,433

Bank overdrafts

(368,367

)

(65,972

)

(190,586

)

120,461

Year ended 30 September 2024

30.9.24

1.10.23

£

£

Cash and cash equivalents

186,433

272,610

Bank overdrafts

(65,972

)

(568,051

)

120,461

(295,441

)

3.	ANALYSIS OF CHANGES IN NET DEBT

At 1.10.24

Cash flow

At 30.9.25

£

£

£

Net cash

Cash at bank and in hand

186,433

(8,652

)

177,781

Bank overdrafts

(65,972

)

(302,395

)

(368,367

)

120,461

(311,047

)

(190,586

)

Debt

Debts falling due within 1 year

(115,360

)

3,873

(111,487

)

Debts falling due after 1 year

(780,410

)

144,472

(635,938

)

(895,770

)

148,345

(747,425

)

Total

(775,309

)

(162,702

)

(938,011

)

1.	STATUTORY INFORMATION

Sam Turner and Sons Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented otherwise stated.

2.	ACCOUNTING POLICIES

General information and basis of preparing the financial statements

The financial statements have been prepared in accordance with the applicable accounting standards including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and the Republic of Ireland" (FRS102) and the Companies Act 2006. The financial statements have been prepared on the going concern basis under the historic cost convention, modified to include certain items at fair value.

Turnover

Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Sale of goods

Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably and it is probable that the economic benefits associated with the transaction can be measured reliably. This is usually on the dispatch of goods.

Interest and dividends receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company's right to receive payment is established.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation of each asset over its expected useful life as follows:-

Freehold buildings

-

over 50 years

Freehold land

-

not depreciated

Plant and machinery

-

20% reducing balance

Fixtures and fittings

-

25% reducing balance/25% straight line

Motor vehicles

-

20% straight line

Tangible fixed assets are stated at cost or deemed cost less accumulated depreciation and accumulated impairment losses.

Land and buildings were valued by Browns Chartered Surveyors on a fair value basis for transition to FRS102. This valuation was incorporated in the financial statements for the year ended 30 September 2014 and on transition has been treated as the deemed cost.

Where depreciation charges are increased following a revaluation, an amount equal to the increase is transferred annually from the revaluation reserve to the profit and loss account as a movement on reserves.

Investment properties

Investment properties are measured at fair value at each reporting date with changes in fair value recognised in profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first in, first out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

Taxation

Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors and creditors receivable/payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment.If an arrangement constitutes a finance transaction it is measured at present value.

Impairment

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amounts of assets and liabilities that are not readily apparent 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 and underlying assumptions are reviewed on an ongoing basis. Revisions to the accounting estimates are recognised in the period of revision, if the revision affects only that period, or in the period of revision and future periods if the revision affects both current and future periods.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

2025

2024

£

£

Sales of goods

36,139,288

33,111,874

Carriage and distribution

419,039

411,841

36,558,327

33,523,715

4.	OTHER OPERATING INCOME

2025

2024

£

£

Rents received

32,340

26,481

Sundry receipts

7,596

74,625

39,936

101,106

5.	EMPLOYEES AND DIRECTORS

2025

2024

£

£

Wages and salaries

4,282,560

4,139,426

Social security costs

440,317

372,994

Other pension costs

273,245

241,845

4,996,122

4,754,265

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

2025

2024

Directors

5

5

Office staff

11

11

Retail & warehouse staff

160

156

176

172

6.	DIRECTORS' EMOLUMENTS

2025

2024

£

£

Directors' remuneration

503,002

540,378

Directors' pension contributions to money purchase schemes

126,989

95,959

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

3

3

Information regarding the highest paid director is as follows:

2025

2024

£

£

Emoluments etc

159,545

169,787

Pension contributions to money purchase schemes

67,012

32,515