OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2021-12-31-accounts

Kadwa Patidar Samaj (UK) Limited (A Company Limited by Guarantee)

Annual Report and Financial Statements For the year ended 31 December 2021

Company Registration No. 02583841 Charity Registration No. 1002523

(England and Wales)

Kadwa Patidar Samaj (UK) Limited

Reference and Administrative Details

Directors Suresh Kansagra JP
Dr Sushila Patel
Jayendra Dadhania –
(Resigned June 2021)
Bharat Megpara
Hasmukhray Patel
Rajendra Savani
Mansukhlal Patel
Shantilal Patel
Company number 02583841
Charity number 1002523
Registered office 126 Woodcock Hill
Kenton
Harrow
England
HA3 0JN
Auditor BlueSpire Ltd
Cawley Priory
South Pallant
Chichester
PO19 1SY

Kadwa Patidar Samaj (UK) Limited

Contents

Pages
Report of the Directors 2 to 6
Statement of Directors' Responsibilities 7
Independent Auditor's Report 8 to 11
Statement of Financial Activities 12
Balance Sheet 13
Accounting policies 14 to 15
Notes to the Financial Statements 16 to 19

1

KADWA PATIDAR SAMAJ (U.K.) LIMITED

(Company Limited by Guarantee)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

The Directors, who are also trustees for the purpose of charity law, present their annual report and the financial statements of the Company for the year ended 31 December 2021. For the purpose of these Financial Statements the trustees are referred to as directors.

OBJECTIVES AND ACTIVITIES

The Objects of the Company are

Each year the Directors review Kadwa Patidar Samaj (U.K.) Limited’s (KPS) objectives and activities to ensure that they continue to reflect our aims, goals and objectives. In carrying out this review the directors have taken consideration of the Charity Commission's general guidance on public benefit including the supplementary public guidance on the advancement of religion for the public benefit and the advancement of community development.

Our vision remains the core guide to shape our key aims, which in turn allows us to determine our annual activities. The key aims are as follows:

Key Activities

The Centre was used from Mid-June 2021 for limited wedding activities in 2021 due to covid but instead the Directors took the opportunity to refurbish/ and upgrade the Centre with a view to enhance facilities for the members and Hirers

1 Fundraising activities

2

KADWA PATIDAR SAMAJ (U.K.) LIMITED

(Company Limited by Guarantee}

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

ACHIEVEMENTS AND PERFORMANCE

Summary of main achievements

  1. During the Covid-19 pandemic, with prudent financial and facilities management, the charity took the opportunity to renovate and upgrade the venue in a number of ways in order to remain competitive and provide better facilities to increase the usage of the Centre in a post-Covid world. This will enable KPS to continue to provide facilities and activities where Hindu culture and Religion can advance.

  2. A foodbank collection was organized on 27[th] February 2021 in aid of local communities during Covid-19 and a generous collection of 10 tonnes was made.

Although the KPS facilities were closed for a large part of this year due to government restrictions surrounding COVID-19, KPS’s facilities are generally widely used by local residents & communities, including local schools and elderly people from various communities, and this is envisaged to continue to be the case in a post-Covid world. KPS’s aim is foremost to support various religious, cultural and other local events, we take pride in providing large discounts to the hirers depending on the type of activity they would like to undertake.

The Charity has made a lot of difference to circumstances of the local community & residents as they continue the learning of the Hindu religion and other fates. The Venue is hired out to all communities irrespective of faith at a concessionary rate to facilitate community cohesion and harmony. Unfortunately, this was limited in 2021 due to Covid-19 but nicely positioned for post Covid-19 era.

The additional benefit to the wider society as a whole included helping, supporting the needy and elderly, bringing awareness of the Hindu religion & organisation and its values & contribution to the wellbeing of human beings in the world.

FINANCIAL REVIEW

Due to Covid-19 pandemic, the year 2020/2021 has been a challenging year for KPS (UK) Ltd similar to the rest of the world. As expected, due to lockdown and limit on number of persons who can attend functions, the Centre has not been used as widely as in previous years. In normal circumstances, repairs, refurbishment and upgrading of the centre would need to fit in-between hiring or closed whilst the works took place. The Directors took the opportunity to undertake some major works during this period, which included:

3

KADWA PATIDAR SAMAJ (U.K.) LIMITED

(Company Limited by Guarantee}

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

The Following items listed below were completed in 2020/2021.

  1. Deep clean inside and out of the Centre

  2. All overgrown trees and shrubs in both carparks and the yard trimmed.

  3. Cleared blocked drains in the main car park which were causing flooding during heavy rains.

  4. CCTV both internal and external replaced which is now capable of providing full coverage. This will assist with security and safety of both the people and the property.

  5. Persistent roof leakage on both main hall and annex repaired.

  6. Re-painted the whole centre internally

  7. Repaired faulty lift.

  8. Replaced alarm system.

  9. Installed new ceiling drapes and lighting.

  10. A flexible and versatile suspended ceiling designed and installed over the stage to enhance the ambience

  11. Installed new lighting and drapes for stage backdrop

  12. New sound system installed which can address all the whole centre or specific areas as desired

  13. In the ladies and gents’ toilets, the unhygienic trough sinks have been replaced with individual sink bowls with hands free automatic taps and soap dispenser to help towards Covid free.

In addition to the above the following refurb were also completed,

The Board takes this opportunity to thank all the volunteers who dedicated their time before and during Covid to help get these refurbishments o be carried out.

In addition, the Board had resolved to undertake expenditure, where it will generate higher income in the coming years and to maintain our facility to high standards. The major improvement was the repairs to the main hall roof and the upgrading of the sound system as the old system was obsolete and was having intermittent issues. All the improvements listed in Financial Review of this report contributes to the general facilities so as to make the centre more attractive for the local community, aid educational use and help generate future income.

In addition, the Board continues to be cautious in its approach to ensure it develops and maintain a healthy financial position. The Charity's reserves are held, and need to be increased by future surpluses over the next few years, to enable the resulting cash balance to be available for the following purposes:

Going Concern Status

The Board has fully reviewed the financial position of the KPS Charity organisation and are confident of its ability to continue operating as a going concern for the foreseeable future despite the Covid-19 pandemic due to the strong cash position, excellent condition of the facilities which have been maintained and low-cost base.

Risk review

The Board of Directors have assessed the risks the charity faces and have set up a Risk Register which identifies the major risks by area of activity, the nature of those risks, the likelihood of the risks happening, and the measures taken to manage them. The trustees review this risk matrix regularly at every Board Meeting and takes appropriate action as necessary to mitigate any potential risk. The Directors have considered the risks arising as a result of the Covid-19 pandemic.

4

KADWA PATIDAR SAMAJ (U.K.) LIMITED

(Company Limited by Guarantee)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

The Directors are satisfied that a good system is in place (or arrangements are on hand), to manage the identified risks. Attention has also been focused on non- financial risks arising from fire, health & safety of staff and recruiting competent professional trustees/ leaders etc. We will also be monitoring our Charity's financial sustainability and ensure that all unexpected internal or external events are properly managed and the associated risk minimised.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

Kadwa Patidar Samaj (UK) Limited is a company limited by guarantee and is a Registered Charity with the Charity Commissioners for England and Wales, (Charity Registration No. 1002523). The company was established on 20 February 1991 under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. These were amended by Special Resolution at the Extra Ordinary General Meeting of the members' held on 1 February 2015. In the event of the company being wound up, the member's liability is limited to £1 each.

Organisation

The Board of Trustees (also known as the Board of Directors), is made up of 8 directors but 1 resigned during June 2021 as a result 7 Directors who administer and manage the day-to-day operation of the charity. The trustees receive no remuneration or other financial benefits and provide all their services on a voluntary basis.

The Board in normal circumstances meets up to six times a year and there are constant communications between Directors by email and phone on all important decisions to review strategy, policy and performance. Extra meetings may be held when necessary, to deal with any urgent issues that may arise between the Board meetings. Despite the implications caused by COVID-19, the board has still been able to meet. The governance structure is in place to split the responsibilities and it consists of sub-committees of (I) Letting & Finance (2) Building & Facilities and (3) Capital Project & Maintenance (4) Health & Safety. These sub- committees are entrusted with the responsibility of day-to-day operational management of the Centre.

Appointment of Trustees

As set out in the Articles of Association the members of the charitable company attending the Annual General Meeting (AGM) elect three new trustees annually and three trustees resign in rotation. The retiring trustees are eligible for reelection if they so wish.

All members are circulated with invitations to nominate trustees prior to the AGM advising them of the retiring trustees and new nominations who have applied for the position of the trustees at the next AGM. Members with right skills and ability are actively encouraged to join the Board to ensure proper and robust functioning of the Board.

Trustee induction and training

New trustees undergo an orientation day to get a brief on their personal & legal obligations under Charity and Company Law, the Charity Commission guidance on public benefit, content of the Memorandum and Articles of Association, the committee and decision-making processes, the business plan and most recent financial performance of the charity. During the induction day they meet key employees and other trustees. Trustees are encouraged to work as a team and attend appropriate external training events where these will facilitate the undertaking of their role. They also have access to specialist help if needed.

Use of volunteers

Volunteers are an important resource in both our faith and community work. We encourage all members of our Charity to be involved in voluntary activities and to share their skills with others. We have achieved our goals by voluntary means and no remuneration was paid to any directors or members of the Charity.

5

KADWA PATIDAR SAMAJ (U.K.) LIMITED

(Company Limited by Guarantee)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

Plans for Future Period

Our KPS's key planned activities for 2022/2023 are as follows:

1. Strengthen marketing to try and generate additional income in the future to sustain and strengthen the financial position of the Charity after assessing loss in revenue in 2021 due to COVID-19.

2. Formalise the strategy of charity activities so that we can meet our key objectives and agree a good balance between local and international donations.

3. Explore the possibility of wider usage of the venue by encouraging the local communities, youth, elderly & people with low income and where necessary providing higher discounts.

4. Ensure sufficient provision is held for any future contingencies including roof replacement.

5. To upgrade kitchen facilities.

6. Review and replace flooring in the Main & Annex Hall

We are actively seeking to promote and support all community events by not only offering very preferable rates but by also encouraging people to widely use facilities.

DIRECTORS

The Directors (Trustees) of the company during the year were as follows.

Suresh Kansagra JP Elected June2017
Bharat Megpara Elected April 2014
Dr Shushila Patel Elected April 2019
Hasmukhray Patel Elected June 2017
Mansukhlal Patel Elected June 2017
Shanti Patel Elected May 2016
Rajendra Savani Elected April 2019
Jayendra Dadhania Elected April 2019- Resigned June 2021

Due to Covid-19, no election was held in 2021. We had received resignation of Jayendra Dadhania Director in June 2021.

AUDITORS

The auditors, Kingston Smith LLP, a London firm have been replaced by BlueSpire Ltd of Chichester as our existing firm wanted to increase the fees as follows.

1) Auditing fees for year end 2021 increase from £4000 to £6000 and then to £8000 in 2022 and finally to £10000.

The Board discussed these changes in the meeting, and it was decided to appoint the new Auditors.

SMALL COMPANY PROVISIONS

In preparing this report, the directors have taken advantage of the small companies’ exemptions provided by section 415A of the Companies Act 2006.

This report was approved by the Board.

Suresh Kansagra JP Chairman Kadwa Patidar Samaj (UK) Ltd

6

KADWA PATIDAR SAMAJ (U.K.) LIMITED

(Company Limited by Guarantee)

REPORT OF THE DIRECTORS

FOR THE YEAR ENDED 31 DECEMBER 2021

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors (who are also trustees of Kadwa Patidar Samaj (UK) Limited for the purposes of company law) are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Company law requires directors to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing the financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the directors are aware:

7

Kadwa Patidar Samaj (UK) Limited

Independent Auditor's Report

To the Trustees of Kadwa Patidar Samaj (UK) Limited

Opinion

We have audited the financial statements of Kadwa Patidar Samaj (UK) Limited (‘the company’) for the year ended 31 December 2021 which comprise of the Statement of Financial Activities, the Balance Sheet and 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 FRS 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:

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 Auditor’s Responsibilities for the audit of the financial statements section of our report. We are independent of the charitable 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 trustees’ 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 charitable 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 trustees with respect to going concern are described in the relevant sections of this report

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. 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.

8

Kadwa Patidar Samaj (UK) Limited

Independent Auditor’s Report (Continued) To the Trustees of Kadwa Patidar Samaj (UK) Limited

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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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:

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 trustees’ annual report.

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:

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement set out on page 7, the trustees (who are also the directors of the charitable company for the purposes of company law) 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 trustees determine is 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 trustees are responsible for assessing the charitable 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 trustees either intend to liquidate the charitable company or to cease operations, or have no realistic alternative but to do so.

Auditor's 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 an auditor’s report 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 aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

9

Kadwa Patidar Samaj (UK) Limited

Independent Auditor’s Report (Continued) To the Trustees of Kadwa Patidar Samaj (UK) Limited

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.

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the charitable company.

Our approach was as follows:

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional skepticism throughout the audit. We also:

10

Kadwa Patidar Samaj (UK) Limited

Independent Auditor’s Report (Continued) To the Trustees of Kadwa Patidar Samaj (UK) Limited

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Use of our report

This report is made solely to the charitable 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 an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to any party other than the charitable company and charitable company's members as a body, for our audit work, for this report, or for the opinions we have formed.

……………….. 2022

Geoffrey Frost BSc (Hons) FCA (Senior Statutory Auditor) for and on behalf of Blue Spire Limited Chartered Accountants & Statutory Auditor

Cawley Priory South Pallant Chichester PO19 1SY

11

��������������������������������

�������������������������������������������������������� ����������������������������������������������������������������������������

! " ! !
�#��$ �#��$
�%&�' �%&�'
�#�� ( (
�������������)���������*
���������������� ��� " ! !
��"�#�#������ ��$����� �%%&��% '(&)'�
*#����� �+� + �(&'�, �)&'��
��$���+���� )' �&�)�
�#��$�&,#�� �,�&-'� ))&���
�������������*
���'�&-.%&�' / �'�&'�� ��'&'��
�#��$ �'�&'�� ��'&'��
����&,#��0��12�&���%��� -�&��( .��%&�)�/
���������������������
�#��$.%&�'3�#%-4�.#����� "" �&�%�&,)� �&-��&�%�
�#��$.%&�',������.#����� "" �&'�%&��� �&�%�&,)�

������0��"�� "�#��12����"�#�� ��$������3�#��� 45�#����#���� �����5����5#�����"���6�$���3��0���� ����1��#�7

�"���#�58�"������#� ���������������#����������"�#��"����"����������3��"�����"�������+�����0�0���� ����� ��$�����7

���

��������������������������������

�������������������������������������������������������� ����������������������������������������������������������������������������

! " ! !
�#�� ( ( ( (
�����������
�����6�������� 5 �&%-�&%�' �&(�-&))�
�������������
��6��#� 6 %&-�� -&())
���"��"��������6��9 �&��%&�-� ,(�&�%)
�#��$,%���&��''��' �&���&((� ,(%&�-%
����������7�������
�#�����#�:�+�5���0�������5�3��"�����1��# "! �&�%,&�(% &�')&�-'
���,%���&��''��'0�$��3�$����'� .��%&-�-/ .�(�&),)/
����''��'0�$��3�$����'� �&'�%&��� �&�%�&,)�
�8���������8��8����9
�&��'���,���.%&�' "" �&'�%&��� �&�%�&,)�
�#��$,4����:.%&�' �&'�%&��� �&�%�&,)�

�"����� �5����"�$��6����8#�8�#������� �#��� ��3��"��"��8#�$��������88�� �6������ �+8�������56=� ������"���+���� �+8������

�"�����������8������%�����,�0�#+�8�#���0��"����0���� ���������+����

�"����0���� ���������+�����3�#���88#�$���61��"��6��#����;;;;;;;77

;;;;;;;;;77 �5#��"�<�����#� �4�����&

;;;;;;;;;77

�"�#������8�#� ����,�#����%'���

��+8��1��5+6�#:����-)�)'� �"�#��1��5+6�#:������-��

���

��������������������������������

�������������������������������������������������������� ����������������������������������������������������������������������������

��&���$��&.#�����#&;�',#2���&��3�'�'�#.��4��.�&�&,��$�'������&�'

<��3��A�����#���+�=�.B</���+������������� �#8�#����� "�#��1&���+�����61��5�#�����&��� �#8�#����������������3��"��"�� �+8��1� �5+6�#���-)�)'�7�����"���$�����0��"�� "�#��1�6�����3�5���58&��"�����6����1����#��8� ���0��"���5�#�����������+��������>��8�#� +�+6�#��0��"�� "�#��17��"�����#�����0��"��#������#����00� �������$�������"�� "�#��1���0�#+������8�����0��"����0���� ���� �����+����7���"�����5#���0��"�� "�#��12���8�#�����������8#�� �8���� ��$�������#���5�����������"���#5�����@�#�8�#�7�

�"�� "�#��1� ������5������856�� �6���0��������1������0�����61��������7��"��0���� ���������+�����"�$��6����8#�8�#������ � �#��� ��3��"�� �5������������8�#�����61��"�#�����:������+�����0��� �++������A#� �� ���88�� �6������ "�#������8#�8�#���� �"��#�� �5�������� �#��� ��3��"��"�������� ������8�#�����������#���88�� �6�������"��B<�������856�� ��0��#���������5������ � ��6�#����,&��"������� ������8�#�����������#���88�� �6�������"��B������<�����+�������856�� ��0��#������.�������/&��"�� �"�#������� ������&��"����+8������� �����%�����B<�*���#���1�� �8����� �5������A#� �� �7

�"��0���� ���������+������#��8#�8�#�������������� �� �#��6�����5���#��"��"����#� ��� ���� ��$������&�+���0��������� �5��� �#��������+�����0��#�$��5�7��"��0���� ���������+������#��8#��������������#�����3"� "�����"��05� ������� 5##�� 1��0��"�� "�#��1����� #�5���������"�����#����>7

�"������0� ���� �5�����8��� ����88�������"�8#�8�#������0 �"���0���� ��������+�����#�����5�6���37 �"���8��� ��� "�$��6���� ����������1��88������������1��#��8#��������5��������"�#3����������7

�&,#�����,#-&���#&

������ �+����#���5# ����#���� �5��������"�������+�����0������ ����� ��$������.����/�3"����"�� "�#��1����������1��������������"�� �� �+���0��#���1�8�#0�#+�� �� ����������"�$��6����+��&��"���+�5��� ���6��+���5#���#����6�1�����������8#�6�6����"����"�� �� �+��3����6��#� ��$��7

�� �+��0#�+��"��"�#���0��"��"���&��45�8+����������#$� ������#� ��������3"����"���$������9���8�� �7

�� �+��0#�+��������0���� �#� ��1����#� ��������3"����+�5����"�$��6���� ��0�#+�������#� ��$��7

�12�&���%�����,#-&���#&

����?8�����5#���� �5����0�# ����� #5���6�������"��6��� �����0���5���# "��������"�����#�������� ����#������ ���"� �����#17 �?8�����5#���#� �������3"�#��"�#����������# ����#5 ��$��6����������+�9�8�1+�������"�#�8�#����& �� ���8#�6�6����"����"��������+����3����6��#�45�#��������"���+�5����0��"���6��������� ���6��+���5#���#����6�17

�������������������������

�588�#� �����#��"����"���������"�3�#9 �0 �"� "�#��1 ����� �5���00� � ����& ��$�#��� � ����& ��+�����#���$�8�1#��� ����7 �588�#������$�#��� � ����"�$�6������� �������?8�����5#���#������05������"�6�����"���� ���������3��" 5����0��"��#���5# ��7

����������������

*�$�#��� � ���� �+8#����"� �������� �����3��" �"���$�#��� ��##����+�����0 �"� "�#��1 ����� �5���5���0���& ����� ��$� �.�0 ��1/ 0�# �#5�����& �������� �����3��" ������5�������������5��#1 #�45�#�+���������1 �������� �����3��" �"� ��#����� �����88���������"����1������1�+�����+�����0��"�� "�#��12��������7

��2$#:���3�&�.��'

D"���+8��1���"�$�#����#����#$� ����"� "�#��1& �"�#�!��#+ �+8��1��6���0�����3"� " �"��+8��1����#����������#� #� ������������"��5���� �5������+�5����?8� �������6��8��������? "�����0�#��"�����#$� �7

����#�65�������#��+��������"���+8��1��@��8�#������8��������##����+����7

���

�"�� "�#��1��������#������#���0�#�C������� ������#� �$�#�C����� 5##������ ����7���"�����#���"�#�0�#����������� �5��$���0���1�

��1���#&

�"� "�#��1 �� ������#����8����"����������5����� �����'%% ��',���#8�#�������? � �����.�������/& ���5 " �� �� �+����?����8�1�6�������"�� "�#��1@��� ��$�����7

��'

��������������������������������

�������������������������������������������������������� ����������������������������������������������������������������������������

��1����''��'

��?���������#��������� ��������8#� ��������8#�$������#���� �� 5�������3#���!�00 �"� ����0 �� " ������$�# ���5��05� � ���+� ���0�&��������1�����+�����#����5���$��5�����0����3�:

����������"�������������65�������$�#��"����0���0��"�������

�5#���5#�&�0�������������45�8+����-E�8�#����5+������#��5 ����6���� ��6����

��3�#�'���,��<�3$���&��,�����#�'�2�:�3$�����4�&�#&��:���

��6��#���� #�����#�3��" ������������#���#������#� ��$�6���# 8�1�6��3��"�����1��# �#�#� �#������#���� ����8#� �7 ��1���������#������0#�+��+8��#+�����#��#� ������������?8�����5#�7

��'4��&��,�'4��=%�<�$�&�'

���" ��� ��" �45�$������ �+8#��� ��" ��"������ �����8�����& �����"�# �"�#�!��#+ "��"�1 ��45����$���+�����"���#� #�����1� ��$�#��6��������9��3���+�5����0� ��"������#���56=� ���������������0� ����#��9��0� "��������$��5�7

�%&���,,#%&��&-

B�#���#� ���.����#��/ 05����#�05���3"� " �#��$����6��0�# 5�����"���� #������0 �"��#5�������05#�"�#�� ��0 �"�����#�� �6=� ��$����0��"�� "�#��1�����3"� "�"�$������6���������������0�#���"�#�85#8����7

�#�&-�,#&,��&

�"��0���� ���������+�����"�$��6����8#�8�#�������������� �� �#��6���������"���#5������6����$���"������+���#����5� �#��������� �?���7��"���#5������"�$�� ������#����"����$����0�05����"���������"���?8� ������$����0��� �+�������?8�����5#��0�#����+���"�� 0#�+��5�"�#�������"����0���� ���������+����7��"��65��������� �+�������?8�����5#������500� �����3��"��"����$����0�#���#$���0�#� �"�� "�#��1����6���6������ �����5������������� �� �#�7

�������&��#.�,�'4�.$#�'

�"�� "�#��1������������ �5����������+�����0� ��"�0��3������"���#�5�����"����������88�1�������������� �������7

��-

��������������������������������

�������������������������������������������������������� ����������8����������������������

">��#&���#&'��&��$�-�,��'

">�#&���#&'�&�$�-�,��'
! " ! !
( (
���������#� ��$�� ! !
! !
>�&,#��.�#�#�4�������&-�,��<����'
! " ! !
( (
��#��0"���&�45�8+��������#$� �� �'�&'(� '(&)'�
��� �#� ��1����#������� �+� ��&-'% !
�%%&��% '(&)'�
+>���&��&,#��
! " ! !
( (
�$�#�+���#���!��##�3��5� �� ��&��� �-&���
�$�#�+���#���!��$���,#����0 �&�'� !
�$�#�+���#���!�F�� ��&�,% ��&'��
�(&'�, �)&'��
/>�12�&���%��#&���'�&-.%&�'
! " ! !
( (
��#� � �����005��#������ '-� !
C��5� ���� ! !
�588�#� ����.����-/ �'�&,%� ��'&'��
�'�&'�� ��'&'��
?>�%22#���&�-#<��&�&,�,#'�'
! " ! !
( (
D�����������#��� ��&(%( �%&�,'
���5��3���� ��&()� !
����� �&%�% '&�-�
���"����"��� ��&'�- �(&)''
���5#�� � )&,'� )&(��
��8��#����+�������� � ��&%%) �(&(%(
�������� �&)-( �&-(�
���� �++5�� ������ �&��' �&�)-
�5��#1����00� ��?8����� �&)�' �&'%)
��8#� ������ ���&�)� ���&�)�
���������8�����00�?�������� ! ��&%��
��������8#�0��������0��� -&��) �&���
*�$�#��� � �&%�� -&(��
�'�&,%� ��'&'��

��%

��������������������������������

�������������������������������������������������������� ����������8����������������������

@>�%���#�A'���%&�����#&
! " ! !
( (
�5����#@�#�+5��#�����!�5���0��� �&%�� '&)��
B>)�-�'�&�'�$��:,#'�
! " ! !
( (
*#���3���� ��&(%( �-&-(�
�+8��1�#@������������5#�� � ���� ')� )��
A������ ���� ! !
�'&�'( �%&�,'
! " ! !
���00�5+6�#�:
�$�#���"��� �5�� , ��

�"�#��3�#������+8��1����3��"��+��5+�����.�? �5������+8��1�#�8������� ����/��6�$��>%�&��������"����#��"��8#� ������ 8�#���7

<�1�+�����+���� �+8#������"����#� ��#�7�

���#�+5��#������3���8��������#5�������5#�����"��8�#�����#�����"��8#�$��5��0���� ����8�#���7

5>���1����''��'

5>��1���''��'
�#&- �%�&��%��
���'�4#$� .����&-'�&� ! " ! !
$�&��&� �=%�2��&�
3%�$��&-'
( ( ( (
����
���F��5�#1 �&()�&��) -�-&)'� '&��)&�-, '&�,,&�-%
��������� ! �)&)�% �)&)�% �((&(��
���8����� ! ! ! .%)&(,,/
������ �+6�# �&()�&��) --'&%-( '&��%&,(- '&��)&�-,
������������
� 5+5��������F��5�#1 ��-&��- �'(&�-� -(�&�() -�%&�)�
�"�#��0�#�"�1��# %-&�'- '(&��) ���&�)� ���&�)�
�����8����� ! ! ! .-%&�)-/
������ �+6�# �,�&�(� �,'&�,� %)'&�%� -(�&�()
���6��9$��5������� �+6�#���� �&'-(&�,� �()&()) �&(�-&))� �&%(�&,(%
���6��9$��5������� �+6�#���� �&�,�&�') �%�&-%% �&%-�&%�' �&(�-&))�

��(

��������������������������������

�������������������������������������������������������� ����������8����������������������

6>���3�#�'

6>��3�#�'
! " ! !
( (
A#�8�1+���� %&-�� -&())
%&-�� -&())
"!>������#�'
! " ! !
( (
�#��� #�����#� �&�,- !
��"�#����� �&�-�&',� �&��'&',�
� #5��������0�##���� �+� ���&%,� '�&-%'
�&�%,&�(% �&�')&�-'

"">��&�$:'�'�#.�&����#<���&���&�.%&�'

B�#���#� ���05���
�����05���
�#��$.%&�'
�#��$
�#��$
�#��$.%&�'
3�#%-4�
�&,#��&-
��'#%�,�'
,������
.#�����
��'#%�,�'
�12�&���
.#�����
(
(
(
(
�&�%�&,)�
�,�&-'�
.�'�&'��/
�&'�%&���
�&�%�&,)�
�,�&-'�
.�'�&'��/
�&'�%&���

" >���-�$�'���%'

�"� "�#��1 ��� �+8��1 ��+����61 �5�#��������"�����"�#� �8����7 �"����6����1 �0 �� " +�+6�# ���"��$����0 3������ 58����>�7

"+>���&�&,��$��&'��%��&�'

�"�� �##1�����+�5�����0��"���"�#��1@��0���� ��������#5+������#�����0����3�:

! " ! !
( (
���������������
��6�����#5+����+���5#�����+�#����� ���:
��"�#��6��#� %&-�� !
%&-�� !
��������������������
����5#�����+�#����� ���:
�#��� #�����#� �&�,- !
��"�# #�����#� �&�-�&',� �&��'&',�
�&�--&-)- �&��'&',�

��)

��������������������������������

�������������������������������������������������������� ����������8����������������������

"/>���$�����2���:����&'�,��#&'

�"����"�#��������0�>�&�-�&',�&�.����:�>�&�%-&',�/�������������#��0#�+�������� ������+�+6�#�"�8��#�����������#�8#��������� �"����+�� �++5���1&��"#���<��3��A�����#���+�=�.B</&��#��#�8�1�6�������"#���+���"������ ������ �##1�����#���������#���� 61�6��"�8�#����7��������#�������8�1�6���0�#��"�� 5##�����#�8#� ������1��#7

�"#���<��3��A�����#���+�=�.B</�"�$�� ��0�#+����"�1�3���� �����5������588�#���"�� �+8��1������ �#�����1��"��������+���� 0�#�#�8�1+�����"����6��+��������"��0�#�����6���05�5#�&�"�3�$�#��"�������������+������6��#�8�1�6��������+���7

���5#�� �����6�����8����0�#�<��3��A�����#���+�=�.B<�/���+����������"#���<��3��A�����#���+�=�.B</�0#�+��"�� �+8��1�3��"� �� �+6�����8#�+�5+��0�>�)&,'��.�����>)&%��/7

�"�#��3�#�������"�#��#���� ������3��"�#�������8�#������"���#�45�#����� ���5#������"��0���� ���������+����7

����#5������3�#��#��+65#�����?8������0�#��#�$��������56������ ������"����#��"��8#� ������8�#���7

��,