 A fund was created to benefit children of employees and former employees of British American Tobacco, which was a large number; the total number of employees was over 110,000.The House of Lords found that size was not the issue; the group did not count as a section of the public because of the "personal nexus", or common relationship, between the settlors (British American Tobacco) and the beneficiaries.The nature of charitable trusts means that the definition of "public benefit" varies between Macnaghten's four categories.