§ 21. "That a sum, not exceeding £27,000,100, be granted to His Majesty, to complete the sum necessary to defray the Charges for Army Services, including Army (Ordnance Factories), which will come in course of payment during the year ending on the 31st day of March, 1925, in respect of an estimated net total cost of £45,894,000, and of liabilities outstanding on the first day of the year."