Category: news

Thinking about life after you finish work usually involves planning for your retirement. This means considering how to enjoy your hard-earned wealth, perhaps by travelling, spending time with friends and family, or treating yourself to something you’ve always dreamt of having, such as a new car or the holiday of a lifetime.

However, there is another aspect of later-life planning to think about sooner rather than later: the possibility of funding care, should you need it.

While it’s impossible to know what life has in store, longer life expectancies and rising expenses mean care costs now form an essential area of financial planning.

This guide explores:

• What your care options might be
• The costs you could expect
• Funding options
• The role your family plays
• How we can help build later-life care into your financial plan.

Download your copy here: Your guide to planning for later-life care

If you have any questions about planning for care, please get in touch.

Please note: This guide is for general information only and does not constitute advice. The information is aimed at individuals only.

All information is correct at the time of writing (May 2026) and is subject to change in the future.

This month, the Blue Wealth team had a blast at our summer social evening.

These meetups are invaluable for catching up, strengthening relationships, building a sense of community, and, of course, having fun.

Thank you to all of you who joined us, and if you missed out, keep an eye on your inbox for details of upcoming events.

Post-work food and drink at a great venue

When the clock struck five on Wednesday 3 June, the Blue Wealth team headed over to Racks Bar & Kitchen for a post-work drink.

It’s a great venue that’s buried in the cellars of an old wine merchants – perfect for a cosy pub quiz on a rainy day. And rain it did. We had just arrived when the heavens opened and a torrential downpour began.

Fortunately, the poor weather didn’t deter a lively group of colleagues, clients and contacts from gathering around 5.30 pm.

We enjoyed chatting over a beverage or two and feasting on a very tasty spread of barbecue dishes.

Then, it was time to get down to business. Quiz time.

A hard-won battle of the brains

As you might have noticed from previous team updates, the Blue Wealth team has its fair share of sports lovers, making us quite a competitive bunch.

Altogether we had eight teams, which was an excellent turnout.

After several hours of head-scratching and concentration – there was a particularly tricky music round – one team emerged victorious. You can see their delighted grins in the feature image of this article.

Members of the winning team each received a John Lewis voucher to treat themselves with.

We’re determined to return and steal their champions’ crowns one day!

That’s all from us for now. We’re always planning our next social event, so watch this space and check your emails for updates about future meetups you can get involved in.

Finally, a quick reminder about our charity partner

As you know, we’re committed to supporting local causes, and our charity partner plays an important role in these efforts.

We’re currently supporting The Anchor Society, which improves the lives of older people in the Greater Bristol area by offering grants to individuals facing financial difficulties.

We will make a £50 donation to The Anchor Society for every initial meeting we have that comes from a client recommendation.

You can also donate directly to the cause. If you’d like to do so online, please remember to tick the “Corporate Charity of the Year” box and enter “Blue Wealth” as the company name.

Get in touch

If you’d like to know more about the Blue Wealth team and how we can help you with all your financial planning needs, we’d love to hear from you.

Please get in touch via email at hello@bluewealth.co.uk or call us on 0117 332 0230.

Please note

The content of this newsletter is offered only for general informational and educational purposes. It is not offered as, and does not constitute, financial advice.

On 21 June, families around the UK will celebrate Father’s Day. It’s a great opportunity to show appreciation for your dad while also celebrating and reflecting on being a parent yourself.

You might think back to cherished memories and marvel at how fast your children have grown. However, this special day is also a chance to consider what may lie ahead.

Indeed, as a parent, one of your most important responsibilities is planning for your family’s financial future.

So, keep reading to discover three smart ways you could create a financial safety net to protect your family.

1. Put life insurance in place

Nobody likes to imagine the worst-case scenario, but as a parent, it’s important to plan for the unexpected.

Taking out appropriate life insurance ensures that your family can afford to cover their essential living costs if you die. This may be especially meaningful if you’re the sole or primary breadwinner.

Your loved ones could also use a payout to clear outstanding debts, such as mortgages or school fees, helping to reduce financial and emotional pressure at this difficult time.

There are several types of cover to consider; some pay a lump sum, while others make regular payments that either increase or decrease over time. A financial planner can explain your options and support you in choosing a policy that suits your specific needs and those of your family.

You might also want to consider writing your life insurance into a trust so that any payout is made directly to your beneficiaries, rather than forming part of your estate. The potential benefits of this include:

• Your family receives money from the policy straight away and avoids a potentially lengthy probate process.
• The life insurance payout is not included in Inheritance Tax calculations, so your loved ones receive the full amount.

However, this is not the right approach for everyone, so it’s crucial to seek professional advice before making any decisions about your life insurance cover.

2. Set up Lasting Powers of Attorney

Without appropriate legal documentation in place, your family may be unable to access accounts or make important decisions about your finances and wellbeing if you lose the mental capacity to do so.

This could mean they struggle to pay essential bills, which may lead to penalties for missed payments and disruption to services they rely on at a time when they need stability the most.

Moreover, your family will likely have to apply to the Court of Protection to obtain the legal right to manage your affairs, which can be time-consuming, costly, and emotionally draining.

To protect your family from this challenging situation, you could set up Lasting Powers of Attorney (LPA). These are legally binding documents that allow you to appoint a trusted person or people (your “attorneys”) to make decisions on your behalf if you become unable to do so.

There are two types of LPA:

• Property and financial affairs – This covers decisions about your money and property, such as paying bills and managing your bank accounts.
• Health and welfare – This covers decisions about how you live and are cared for, such as your daily routine and life-sustaining treatment.

At Blue Wealth, we can help you embed LPAs in your broader financial plan, so that your family receives the support they need if you’re no longer able to provide it.

3. Build an emergency fund

An emergency fund provides a vital financial buffer if you or your family experience an unexpected shock, such as redundancy or medical costs. This money could ensure that:

• Your family’s routine and sense of security are protected
• You don’t need to immediately dip into your savings
• You can avoid expensive borrowing.

It’s widely recommended that you hold enough savings to cover around three to six months of essential expenses. However, this is a general rule of thumb, and it’s important to consider your specific circumstances and needs when deciding how much is “enough” for your family.

For example, you may want to save more if you have several children or other family members who are financially dependent on you.

You might find it helpful to set up automated monthly payments so that a portion of your salary goes into a savings account that you can easily access in an emergency.

Get in touch

If you’re a parent who would like help creating a financial plan that provides for your family’s future, we’d love to hear from you.

To find out more, please email hello@bluewealth.co.uk or call us on 0117 332 0230.

Please note

The content of this newsletter is offered only for general informational and educational purposes. It is not offered as, and does not constitute, financial advice.

Blue Wealth Ltd is not responsible for the accuracy of the information contained within linked sites.

The Financial Conduct Authority does not regulate estate planning or Lasting Powers of Attorney.

Note that life insurance and financial protection plans typically have no cash in value at any time and cover will cease at the end of the term. If premiums stop, then cover will lapse.

Cover is subject to terms and conditions and may have exclusions. Definitions of illnesses vary from product provider and will be explained within the policy documentation.

Approved by Best Practice on:

The number of people celebrating their 100th birthday in the UK is on the rise. As life expectancy continues to increase, it is more important than ever to plan financially for a 100-year life.

According to the Office for National Statistics (ONS), there were 16,600 centenarians in 2024 – double the number in 2004 (21 October 2025).

Among those marking the milestone this year is the renowned natural historian Sir David Attenborough. The broadcaster turned 100 on 8 May, and he continues to share his passion for nature with the world.

Attenborough shows that entering later life doesn’t have to mean taking a step back. You could still embrace new experiences and create a life you love.

However, planning for a 100-year life often raises important questions about how to arrange your finances to secure the life you want, including how to ensure you have “enough” and what strategies are appropriate for you.

This guide explores some of the steps you might take to plan for a 100-year life.

Download your copy here: How to plan for a 100-year life

If you have any questions about planning for your later years, please get in touch.

Please note: This guide is for general information only and does not constitute advice. The information is aimed at individuals only.

All information is correct at the time of writing (April 2026) and is subject to change in the future.

Back in November, we introduced you to the newest member of our team, Tom Fraser.

We’re delighted to announce that Tom has successfully passed his probationary period at Blue Wealth.

Here’s what Tom told us about his role at the firm and plans for the future.

How long have you worked at Blue Wealth and what has been your career journey so far?

I joined Blue Wealth in October 2025, so it’s been seven months now.

I’ve worked in financial services since graduating Swansea University in 2019, and I decided to focus on paraplanning a few years ago. I’m keen to build a long-term career in the financial planning profession.

Since joining the firm, I’ve been learning a lot on the job, getting stuck in, while also working towards Chartered status.

How has your role changed since passing your probation?

Although my title hasn’t changed, I’m taking on more responsibility since passing probation.

I’m more involved in research and report preparation now, and I’ve started to develop a better understanding of processes from start to finish.

I am involved in more complicated financial planning solutions and products. I’m also becoming better able to support the team and advisers, which I really enjoy.

How does this promotion fit with your long-term career plans?

My main goal is to qualify as a fully Chartered paraplanner and build a strong technical foundation over the next couple of years. From there, I’d like to continue developing within financial planning, learning as much as I can and gaining solid experience.

What do you like best about your new role, and what aspects will challenge you to learn and develop?

I really enjoy the research side of the role and knowing that the work I’m doing contributes to helping our clients achieve their long-term goals. Being part of a small team is also great, as you get exposure to different areas and can learn quickly.

The most challenging part is probably building up my technical knowledge and working towards the diploma at the same time, but it’s a good challenge and something I’m motivated to keep improving on.

Get in touch

If you’d like to learn more about the Blue Wealth team and how we can support you with all your financial planning needs, we’d love to hear from you.

To find out more, please email hello@bluewealth.co.uk or call us on 0117-332 0230.

Please note

The content of this newsletter is offered only for general informational and educational purposes. It is not offered as, and does not constitute, financial advice.

It’s never too early to start preparing for the next tax year. This is especially true now, as several important tax changes are due to take effect from 6 April 2027.

These reforms could significantly affect your long-term financial plan, particularly your pensions, savings, and estate plans.

Taking the initiative and preparing for these changes early could help you keep your wealth as tax-efficient as possible and avoid unnecessary costs.

However, recent research suggests that public awareness of planned tax changes is low. Pensions Age reveals that 89% of UK adults have little or no awareness of the upcoming reform of Inheritance Tax (IHT) rules regarding pensions.

Keep reading to learn about three important tax reforms coming in 2027 and find out how we can help you prepare.

1. Most unused pensions will no longer be exempt from Inheritance Tax

When you pass away, your beneficiaries may have to pay IHT on your estate if its value exceeds certain thresholds.

You can pass on up to £325,000 without triggering an IHT charge. You may be entitled to an additional £175,000 IHT-free allowance if you leave your home to a direct descendant, such as a child or grandchild. Assets you pass to a spouse or civil partner are generally exempt from IHT, regardless of their value.

Any portion of your estate that exceeds these thresholds is subject to IHT, and the standard rate is 40%.

Currently, pensions normally sit outside your estate for IHT purposes. As such, they offer an effective way to pass wealth on to your loved ones tax-efficiently.

However, from 6 April 2027, most unused pension wealth will no longer be exempt from IHT. This could mean that your family is more likely to face an IHT bill or that the amount payable increases.

Indeed, the UK government estimates that by 2027/28, 10,500 estates will have an IHT liability where previously they would not have. Moreover, the average IHT bill is expected to increase by £34,000.

As such, if your estate plan centres on using your pension as a tax-efficient wealth transfer tool, you might benefit from speaking to a financial planner who can help you review your options.

2. The annual Cash ISA allowance will be reduced

ISAs are a valuable way to save and invest tax-efficiently because any interest or investment returns you earn are free from Income Tax and Capital Gains Tax.

In the 2026/27 tax year, you can contribute up to £20,000 across all your ISA accounts. You can choose how to split this, although Lifetime ISAs have an annual subscription limit of £4,000 up to the age of 50.

For example, you could put £10,000 in a Cash ISA and £10,000 in a Stocks and Shares ISA, or you might choose to put the full £20,000 into a single account.

This is set to change for some people from April 2027.

In her 2025 Autumn Budget, Chancellor Rachel Reeves confirmed that while the total ISA limit will remain at £20,000, the Cash ISA limit will be reduced to £12,000 each tax year for individuals under 65.

This could mean that more of your savings are exposed to Income Tax. If you’re a higher- or additional-rate taxpayer, this may have a significant impact on your annual tax bill.

3. Property and savings tax rates will increase

From 6 April 2027, Income Tax rates on interest earned from savings held outside an ISA that exceed your Personal Savings Allowance and property rental income will increase by two percentage points.

The new rates will be:

• 22% for the basic rate
• 42% for the higher rate
• 47% for the additional rate.

This change could mean that more of your savings interest is subject to Income Tax, increasing your overall tax burden – especially if you’re a higher earner with multiple assets. As a result, you might want to reconsider relying on cash savings as a tax-efficient strategy for building wealth.

If you’re a landlord, higher taxes on rental income could reduce net returns, making your rental properties less profitable.

We can help you prepare for these changes now

Seeking professional advice and preparing early for these upcoming changes could ensure you manage your wealth as tax-efficiently as possible and keep your financial plans on track.

We can help by reviewing your pensions, savings, and investments to assess how the planned reforms could affect you.

By modelling different scenarios – such as how much IHT your estate might face under current and future rules – our financial planners can identify tax-efficient adjustments that could mitigate the potential impact of the changes. For example, you might want to give away more of your wealth during your lifetime to make use of annual IHT gifting allowances and reduce the size of your estate.

Acting now ensures you have plenty of time to structure your savings and investments strategically ahead of April 2027.

Get in touch

If you’d like help reviewing and adjusting your financial plan in preparation for the tax changes planned for April 2027, we’d love to hear from you.

To find out more, please email hello@bluewealth.co.uk or call us on 0117-332 0230.

Please note

The content of this newsletter is offered only for general informational and educational purposes. It is not offered as, and does not constitute, financial advice.

Blue Wealth Ltd is not responsible for the accuracy of the information contained within linked sites.

Please do not act based on anything you might read in this article. All contents are based on our understanding of HMRC legislation, which is subject to change.

The Financial Conduct Authority does not regulate estate planning, cashflow planning, or tax planning.

A pension is a long-term investment not normally accessible until 55 (57 from April 2028). The fund value may fluctuate and can go down, which would have an impact on the level of pension benefits available. Past performance is not a reliable indicator of future performance.

The tax implications of pension withdrawals will be based on your individual circumstances. Thresholds, percentage rates, and tax legislation may change in subsequent Finance Acts.

The value of your investments (and any income from them) can go down as well as up and you may not get back the full amount you invested. Past performance is not a reliable indicator of future performance.

Investments should be considered over the longer term and should fit in with your overall attitude to risk and financial circumstances.

Approved by Best Practice on: 15/5/2026

Getting the most out of your retirement and reaching your goals requires careful planning.

But as we all know, life doesn’t always go to plan.

If you decide you want to retire sooner than originally planned – whether due to circumstances beyond your control, a health crisis, or a simple change of heart – a pension shortfall may require a rethink.

This guide shares five steps you can take to help you plan for a pension shortfall, build a strong financial foundation, and start enjoying your retirement sooner.

Download your copy here: 5 essential steps to plan for a pension shortfall if you want to retire early

If you want to retire early and would benefit from experienced advice and support to ensure you can generate a sustainable income for the duration of your retirement, please get in touch.

Please note: This guide is for general information only and does not constitute advice. The information is aimed at retail clients only.

A pension is a long-term investment not normally accessible until 55 (57 from April 2028). The fund value may fluctuate and can go down, which would have an impact on the level of pension benefits available.

The value of your investments (and any income from them) can go down as well as up and you may not get back the full amount you invested.

Just a short team update from us this month, but one that includes some exciting news.

The Blue Wealth team thrives on supporting you to build and manage the wealth you need for an enjoyable and fulfilling life.

We also love meeting up with colleagues and clients outside the office.

Over the past year we’ve hosted a boat trip, a Christmas social, and a golf day.

We’re now busy planning our next event…

Join us at a pub quiz in June

Blue Wealth will be hosting a pub quiz on the evening of 3 June at Racks Bar in Clifton, Bristol. Buried in an old wine cellar, this independent venue has a great atmosphere and serves delicious seasonal dishes using ingredients from local suppliers.

We have booked a private room for the occasion and there’ll be plenty of food to keep your body and mind energised throughout the quiz.

Please come along and bring some friends to create a winning team. We will share an invitation nearer the time, but if you’d like to join, please let us know by emailing hello@bluewealth.co.uk or call us on 0117-332 0230.

You might feel uncomfortable talking to loved ones about a time when you’re no longer around. According to Today’s Wills & Probate, just 15% of parents discuss inheritance with their children.

However, Dying Matters Week runs from 4 to 10 May, and this year the theme is “Let’s talk about death and dying” – a perfect moment to break the silence around end-of-life planning.

Having open discussions about your estate plans can build trust, align expectations, and ensure your wishes are respected when the time comes. It could also reduce the risk of confusion, conflict, and unnecessary tax burdens for your loved ones.

Read on to learn about five important estate planning conversations to have now.

1. Your overall wishes and values

Sharing the core principles and considerations that drive your plan could help your loved ones understand and accept it.

For example, your priority might be to establish financial security for your spouse and children or to support a favourite charity.

Explaining your overall wishes and values in this way frames your decisions as thoughtful and fair, rather than arbitrary. This may help to build empathy among your loved ones and reduce the risk of challenges later on.

2. How you want your assets to be distributed

Making it clear what you want to happen to your estate after you’re gone is crucial, because vague or unspoken intentions often spark heated family disputes.

Conflict could be stressful and emotionally draining for your loved ones at an already difficult time. It may also delay the probate process, and as a result, your beneficiaries might have to wait longer to receive their inheritance.

Indeed, MoneyWeek recently revealed that probate disputes increased by 12% in the 12 months to July 2025, due to family disagreements.

In contrast, walking your family through your plans for distributing assets could ensure that your family’s expectations match your wishes, reducing the risk of arguments and challenges.

If you’re leaving unequal shares to different family members, address this head-on by explaining your reasoning with facts and compassion.

3. Who you’ve chosen as your executors and trustees

Executors are the individuals named in your will to administer your estate after death. They complete essential tasks such as locating and securing assets and applying for probate. Trustees manage any trusts you’ve set up to provide for loved ones after you’re gone.

Both executors and trustees play an important role in ensuring that your wishes, regarding matters such as the distribution of your estate and your funeral, are followed.

Telling your family who you’ve entrusted these responsibilities to and why avoids shock or resentment down the line and ensures that everything runs as smoothly as possible. It also allows your chosen executors and trustees to act with confidence, knowing that they’re supported.

4. Your Inheritance Tax strategy

The latest data from shows that Inheritance Tax (IHT) receipts from April 2025 to February 2026 are £7.7 billion, which is £0.1 billion higher than the same period last year.

Frozen IHT thresholds mean that more households are being dragged into the IHT net or facing a higher bill than they might have previously.

While it might seem like a somewhat dry and technical topic to discuss with your loved ones, explaining your IHT strategy could ensure that they receive as much of your estate as possible. For example, you might decide to gift some of your wealth during your lifetime to take advantage of available allowances.

Explaining your IHT liabilities could also protect your family from an unpleasant shock and ensure they have realistic expectations about how much they’re likely to inherit.

5. Who you want to make important decisions if you lose mental capacity

Estate planning isn’t only about passing on your assets; it’s also your opportunity to take control of how your health and finances are managed if you lose mental capacity.

Registering a Lasting Power of Attorney (LPA) allows you to appoint a trusted person or people (“attorneys”) to make decisions on your behalf if you become unable to do so yourself.

There are two types of LPA, one to cover your financial affairs and one for your health and welfare.

Talking openly to your family about your LPAs could prevent panic, conflict, and court intervention if something happens to you that makes you unable to make such decisions independently. It ensures your life is managed in line with your wishes and prevents your loved ones from the stress of having to guess what you might have wanted.

As such, this discussion could provide both you and your family with invaluable peace of mind.

Get in touch

If you’d like help creating or updating your estate plans and discussing them with your family, we can help.

Blue Wealth can provide a safe and reassuring space for these sensitive conversations. We can also support you with practical matters such as Inheritance Tax planning.

To find out more, please email hello@bluewealth.co.uk or call us on 0117 332 0230.

Please note

The content of this newsletter is offered only for general informational and educational purposes. It is not offered as, and does not constitute, financial advice.

Blue Wealth Ltd is not responsible for the accuracy of the information contained within linked sites.

Please do not act based on anything you might read in this article. All contents are based on our understanding of HMRC legislation, which is subject to change.

The Financial Conduct Authority does not regulate estate planning, tax planning, trusts, or Lasting Powers of Attorney.

Approved by Best Practice on: 17/4/26

Research findings published by Yahoo reveal that nearly a quarter of parents with adult children have had them “boomerang” back home to live. Additionally, a survey of UK adults aged 18 to 75 by Fair4All Finance found more than 20% had borrowed from friends and family in the past 12 months.

While helping friends and family financially might feel like a meaningful way to use your wealth, it’s crucial to set boundaries to protect your financial wellbeing and long-term security.

Keep reading to learn why financial boundaries are so important and find out how to protect yourself in situations where they are often overlooked.

Why financial boundaries matter

Financial boundaries are the limits and rules you set with yourself and others about how you manage your money. For example, you might give yourself a firm budget for non-essential spending each month or refuse to lend more money to a friend until they’ve repaid what they already owe you.

When supporting friends or family financially, financial boundaries help to:

• Reduce the risk of misunderstandings and conflict
• Protect your financial independence and security
• Encourage your loved one to be financially independent.

As such, taking a considered and structured approach to the financial support you offer could protect you and your relationship with those closest to you.

3 situations where you might overlook financial boundaries – and what to do about it

You might feel awkward discussing money with friends and family, but as discussed above, putting boundaries in place could benefit everyone involved. Here are three times you might want to consider setting a few ground rules around the support you offer:

1. When adult children move back home

One of the highest everyday costs most of us have is accommodation. So, if your children are struggling financially, allowing them to move back home might seem like a smart move.

However, the hidden costs of rent-free or low-rent living could quickly mount up and may include:

• A larger food bill
• Increased utility charges
• Greater car running costs if you share a vehicle with your children
• Higher Council Tax, for example, if you previously received the single occupancy discount.

What seemed like a straightforward and affordable option initially could diminish your savings and affect your standard of living over time, potentially leading to resentment and family tensions.

How to set boundaries:

• Agree on how you’ll share household bills.
• Set a time limit on the arrangement, after which your child or children must move out.
• Charge a nominal rent to foster responsibility and help your child save for their own place.
• Consider putting all of this in writing to ensure everyone has the same expectations.

2. Giving family loans

It’s often hard to say “no” to a friend or family member in need, especially if you have a comfortable lifestyle.

However, without clear boundaries in place, family loans come with a few potential risks:

• Repayments stop when life events, such as redundancy, present new financial challenges.
• Your relationship breaks down due to resentment about the debt or non-payments.
• Having money tied up in a family loan means you miss opportunities to grow your wealth.
• If you’re relying on a verbal agreement, you may have no way to recover any unpaid debt.

In other words, what you intended as a small, one-off loan could become a drain on your finances and your relationship.

How to set boundaries:

• Set a deadline for the loan to be paid in full.
• Use a formal loan agreement drafted by a solicitor.
• Consider charging interest, even if this is well below market rates.
• Run the numbers first to ensure you could cope financially if the loan is never repaid.

3. Renting investment properties to friends

Letting your loved ones rent a home from you might seem like a win-win; they get a comfortable and affordable property, and you gain a tenant you know and trust.

There are, however, some potential drawbacks to consider and guard against:

• You might feel uncomfortable chasing late or missing rent payments from friends.
• If things turn sour, eviction may be tricky without a formal tenancy agreement in place.
• Relying on your friendship rather than references could result in unplanned costs, such as property damage.
• Renting to friends informally could lead to mortgage and tax complications down the line.

How to set boundaries:

• Treat your friends as commercial tenants – for example, request references and run credit checks.
• Use a legally binding contract, such as an Assured Shorthold Tenancy (AST).
• Protect the deposit using one of the three government-approved schemes for ASTs.
• Separate the rental arrangement from your friendship by using a letting agent to handle rent collections, inspections, and so on.

Get in touch

If you want to support your friends and family financially, we can ensure your generosity is sustainable and embedded in your financial plan.

To find out more, please email hello@bluewealth.co.uk or call us on 0117 332 0230.

Please note

The content of this newsletter is offered only for general informational and educational purposes. It is not offered as, and does not constitute, financial advice.

Blue Wealth Ltd is not responsible for the accuracy of the information contained within linked sites.

Please do not act based on anything you might read in this article. All contents are based on our understanding of HMRC legislation, which is subject to change.

Your home may be repossessed if you do not keep up repayments on a mortgage or other loans secured on it.

Approved by Best Practice on: 24/03/26