LBEA
LEEDS BLACK ELDERS ASSOCIATION
Volunteering Project
3 Reginald Terrace
Leeds
LS7 3EZ
rel: 0113 237 4332
Fax.. 0113 237 4313
Email.. info@lbea.co.uk
Website.. www.Ibea.co.uk
Date: 9 August 2025
Adam & Co Accountancy Ltd
Chartered Certified Accounlanls
& Auditors
First Floor, l Edmund Street
Bradford, BD5 OBH
Dear Sirs,
LETTER OF MANAGEMENT REPRESENTATIONS
We confinn to the best of our knowledge and belief, and having made appropriate enquiries of other
directors and officials of the company, the following representations given to you in connection with your
audit of the financial slatements for the period ended 31 March 2025.
In making these representations we acknowledge our obligations under the Companies Aci 2006, wherein it
is made an offence to knowingly or recklessly make a statement to you (whether written or oral) conveying
inforn]ation or explanations which are misleading, false or deceptive.
(i)
We acknowledge as directors our rcsponsibilities under the Companies Act 2006 for preparing
financial statements. which give a true and fair view and for making accurate representations to you. All the
accounting records have been made available to you for the purpose of your audit and all Ihe transactions
undertaken by the company have been properly reflecled and recorded in the accounting records. All other
records and related inforn]ation, including minutes of all management and shareholders, meetings (which are
a complete and authentic record of the proceedings at those meetings), have been made available to you.
(2)
The company has not had, or cntered into, at any time during Ihe period any affangement,
transaction or. agreement to provide credit facilities. including loans, quasi-loans or credit transactions for
directors or to guarantee or provide security for such matters.
(3)
There is no litigation or claims against the company or other contingent liabilities at the balance
sheet date expecled to result in a material loss to the company or in commitments which it cannot meet.
(4)
We confirm that we have disclosed to you all those events of which we are aware which involve
possible non-compliance with laws and regulations, together with the actual or contingent consequences
which may arise.
(5)
We conflnn that the figures for directors remuneration, as per note to the financial statements
(including pension contributions, benefits in kind and amounts payable to third parties for the services of
directors) reported in the financial statements are cO￿eCt and drawn up in accordance with the Companies
Acts.
Page I

LBEA
LEEDS BLACK ELDERS ASSOCIATION
Volunteering Project
LErrER OF MANAGEMENT REPRESENTATIONS.........continued
{6) There have been no events since the balance sheet date which necessitate revision of the flgures
included in the financial statements or inclusion of a note thereto. Should any material events occur after
which may necessitate the revision of any figures included in the accounts or the inclusion of a note thereto,
we shall advise you accordingly. In particular, we understand that there may bc a time delay between our
approval of the financial stalemenls and the signing of your audil rq)ort, we will advise you of any material
events which, occur eilher during this period or before ihe date of the AGM.
As minuted by the board of directors at its meeting on 8 August 2025 at which thc financial statements for
the period ended 31 March 2025 were considered and approved at a duly convened meeting of the Board of
Directors. The undersigned is authorised to sign the balance sheet on behalf of the Board and the
undersigned is authorised to give you Ihe following assurances in connection with your audit.
(7)
The financial statements, which as agents you have prepared on our behalf, have been fully
explained, and discussed with us and we are of the opinion that they show a true and fair view of the result
for the period ended and the slate of affairs at the balance sheet date.
(8)
All transactions undertaken by the company:
have been included in ihe financial statements,
were in the nom]al course of business, and
were at arm's length.
b)
(9)
Nothing has come to our notice, which causes us to doubt the reliability of the company's financial
records.
(10) There were no financial commitments or conlingent liabilities at the balance sheet date [excq)t if
disclosed in the notes to the financial statements].
(I l) There were no other capital commitments at thc balance sheet date.
(12) There were no legal claims against the company at the balance sheet date and all related parties have
been disclosed and there were no related party transactions.
(13) The companylcharity is expected to be trading for another 12 months after the signing of this letter
and the accounts.
Ours faithfully,
Name,..
(Director/ Trustee/ Manager)
me:
Director/ Trustee/ Manager)
Page 2

Registered number
02773105
Charity number
1017231
LEEDS BLACK ELDERS ASSOCIATION
(Private Limite(J Company by guarantee without share capital use of 'Lirnited' exemption)
Report and Accounts
31 March 2025

LEEDS BLACK ELDERS ASSOCIATION
Report and accounts
Contents
Page
Company information
Directorsrrrustees, report
Independent auditor's report
Income and expenditure statement
Balance sheet
Notes to the accounts
Detailed income and expenditure statement
12

LEEDS BLACK ELDERS ASSOCIATION
Company Information
Directorsl Trustees Imanagement committee)
Richard Minott
(Chair)
Patricia English
(Secretary)
Jean Angus
(Treasurer)
Neville H E Bourne
(Director)
Calherine Donnelly
(Director)
Sandra Simpson
(Director)
Sinclair Martin
(Director)
Sandra Simpson
(Director)
Auditors
Adam & Co Accountancy Ltd
Chartered Certified Accountants
First Floor
1 Edmund Slreel
Bradford
West Yorkshire
BD5 OBH
Bankers
Virgin Banking
Moortown, Leeds
LS17 6QA
Registered office
3 Reginald Terrace. Leeds, West Yorkshire, LS7 3EZ
Charlty number
1017231
Company number
02773105

LEEDS BLACK ELDERS ASSOCIATION
Registered number:
02773105
Directorsifrustees, Report
The directors present their report and accounts for the year ended 31 March 2025.
The trustees who ar8 the dir8Ctors under Companies Law and who served during the
period are listed on page 1.
Leeds Black Elders Association became a registered Charity on 10 February 1993.
We are pleased to report that the finances of the Association at the end of 202412025,
remains well controlled and has been actively monitored.
The Structure
The Association oversees and manages its finances through the Trustees which is Chaired
by the Chairperson. The Trustees receive a written or a verbal update every three months
. on the progress of the budget at every meeting. Attention is drawn to specific income and
expenditure areas which move away from their anticipated profile during the year. In many
cases the causes of an under or overspend are due to the allocated budget not being sel at
an appropriate level at the beginning of the year. The budget also has to be sufficiently
realistic to accommodate short term and unplanned expenditure.
The Trustees of the Association gives the direction to the Project Manager. The Project
Manager will then delegate to the existing staff i.e. Project Worker, Activity Co-ordinator,
Older Person Advocate, the Project Administrator-FinanGe Worker the Project Gardengr, the
Meals on Wheels driver and assistant.
The Charity is constituted to apply for funding either to fund a project or to fund a post.
The actual core funding is from Leeds City Council and is given to the Association to assist
in running the overall project.
Ob'ectives and Activities
Leeds Black Elders Associations aim is to F)OSitively serve the community and offer the best
service they Can to the elders within the Leeds Area. To identify the needs of elders. in
particular but not exclusively, the needs of ethnic minority and wherever possible to respond
to such needs by directing or making appropriate provisions, within Leeds. also to strive
forward, uphold good and acceptable standards of work.
Financial Review
The Trustees actively review the major risks which the charity faces on a regular basis and
believes that maintaining reserves. combined with an annual review of the Gontrols over key
financial systems, will provide sufficient resources in the event of adverse conditions. The
Trustees have also examined other key operational and business risks faced by the charty
and confirm that they have established systems to mitigate the significant risks.

LEEDS BLACK ELDERS ASSOCIATION
Registered number:
02773105
DirectorslTrustees' Report
Directors. res
onsibilities
The directors are responsible for preparing the report and accounts in accordance with applicable
law and regulations.
Company law requires the directors to prepare accounts for each financial year. Under that law the
directors have elected to prepare the accounts in accordance with United Kingdom Generally
AC￿pted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under
company law the direclors musl not approve the accounts 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 accounts, the directors are required to:
select suitable accounting policies and then apply them consistently,
make judgements and estimates that are reasonable and prudent-
prepare the accounts on the going concern basis unless it is inappropriate to presume thal the
company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show
and explain the companvs transactions and disclose with reasonable accuracy at any time the
financial position of the company and enable them to ensure that the accounts 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.
Disclosure of Information to auditors
Each person who was a director at the time this report was approved confimis that:
so far as he is aware, there is no relevant audit information of which the company's auditor is
unaware; and
he 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 companls auditor is aware of
that information.
Small com
an
rovisions
This report has been prepared in accordance with the provisions in Part 15 of the Companies Act
2006 applicable to companies subject to the small companies regime.
This report was approved by the board on 9 August 2025 and signed on its behalf.
Catherine Donnelly
Director

LEEDS BLACK ELDERS ASSOCIATION
Independent auditor's report
to the members of LEEDS BLACK ELDERS ASSOCIATION
Opinion
We have audited the accounls of LEEDS BLACK ELDERS ASSOCIATION for the year ended 31 March 2025 which
comprise the Profit and Loss Account. the Balance Sheet and notes to the accounts, 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
the Republic of Ireland, {United ￿'ngdorn Generally Accepted Accounling Pracli¢el.
In our opinion the accounts:
give a true and fair view of the 51ate of the company's affairs as at 31 March 2025 and of its profit for the year then
ended.,
have been propedy prepared in accordance with United lfjngdom Generally Accepted Accounting Practice;
have been prepared in accordance with the fequiremenls of the Companies Act 2006.
Basis of opinion
We conducted our audit in accordance wilh Inlemational Standards on Auditing (UK) IISAS (UK)) and applicable law. Our
responsibilities under those standards are further described in the Auditorfs responsibilities for the audit of the accounts
section of our report. We are independent of the company in accordance with the ethical requirements that are relevant
to our audit of the accounts in the UK, including the FRC'S Ethical Standard. and we have fulfilled our other elhical
responsibilities in a¢¢ordance wlh these requirements. We believe that the audit evidence we have obtained is sufficient
and appropriate to provide a basis for our opinion.
Conclu$ion$ rglating to going concern
We have nothing to report in respect of Ihe followng matters in relation to which the ISAS IUKI require us to report to you
where..
the directors, use of the going concern basis of accounting in the preparats'on of Ihe accounts is not appropriale., or
the directors have not disclosed in the accounts any identified material uncertainties that may cast significant doubt
about the company's ability lo continue to adopt the going concem basis of accounts'ng for a period of at least ￿e1ve
months from the date when the accounts are authorised for issue.
Other information
The other information comprises the information induded in the report and accounts, other than the accounts and our
audilor's report thereon. The directors are responsible for the other infonnation. Our opinion on the accounts does not
cover the other information and, except lo the extent otherwise explicitly staled in our report. we do not express any form
of assurance conclusion thereon. In connection with our audit of the accounts, our responsibility is lo read the other
informatson and. in doing so. consider whether the other infomation is materially inconsistent with the accounts 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 accounts or a material misstatement of the other information. If. based on the work we have
perfomed, we conclude that Ihere is a material misstatement of this other information. we are required to report that fact.
We have nothing to report in this regard.
Oplnlons on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit..
the infomialion given in the directors, report for the financial year for which the accounts are prepared is consistent
with the accounts., and
the directors. report has been prepared in a¢¢ordance with applicable legal requirements.

LEEDS BLACK ELDERS ASSOCIATION
Independent auditorfs report
to Ihe members of LEEDS BLACK ELDERS ASSOCIATION
Matters on which we are required to report by gx¢gPtion
In the light of the knovledge and understanding of the company and its environment obtalned In the course of the audit,
we have not identified material misstatements in the directors. ￿port.
We have nothing to report in respecl of the followng matters in relation to which the Companies Act 2006 requires us to
r8POrt to you if, in our opinion-
adequate accounting records have not been kept, or returns adequate for our audit have not been received from
branche5 not visited by us., or
the accounts are not in agreement with the accounting records and retums; or
• certain disclosures of direclors, remuneration specified by law are not made: or
we have not received 811 the information and explanations we require for our audit.. or
the directors were not entitled to prepare the accounts in ac¢ord8nce wilh the small companies regime and take
advantage of the small Companies, exemplions in preparing the directors. report and from the requirement to
prepare a strategic report.
Responsibilltles of dire¢tors
As explained more fully in the directors. responsibilities statement, the direclors are responsible for the preparation of the
accounts and for being satisfied that they give a Inje and fair view, and for such inlem81 control as the directors
detemiine is necessary to enable the preparation of accounts that are free from material misstatement, whether due to
fraud or error.
In preparing the accounts, the directors are responsible for assessing the company's ability to continue as a going
concern, disc105ing, as applicable. matters related to going concem 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 altemative but to
do 50.
AuditOT'S responsibilities for the audit of the accounts
Our objectives are to obtain reasonable assurance about whether the accounts as a whole are free from malerial
misstatement, whether due lo fraud or error. and to issue an 8Ltdilor's report that includes our opinion. Reasonable
8ssuran¢e is a high level of assurance, but is not a guarantee that an audil conducted in accordance with ISAS IUKI will
always detect a material misst8tement when il exisls. Misstatements can arise from fraud or error and are considered
material if. individually or in the aggregate. they could reasonably be expected to infiuence the economic decisions of
users
taken
on
the
basis
these
accounts.
Explanation as to what extent the audit was ¢on$lde￿d ¢apable of detecting irregularities. including fraud.
Based on our understanding of the company 2nd its industry, we identified the main risks of non-compliance with laws
and regulations applicable such as Company Law. We then considered those laws and regulations that have a direct
impact on the preparation of the financial statements. which include Companies Act 2006, Charities Acl 2011, SORPs,
Taxation IPAYEINI). We also considered and evaluated the company's management incentives and opportunities for
fraudulent manipulation of the financial statements, including the risk of over riding of intemal controls. We determined
th81 the principal risks for the company was relating to posting inappropriate joumal enlries to revenue, misuse of cash,
expenditure and bias in accounting estimates. The audit procedures performed by the audit team were as follows..
Inspecting any correspondence with regulators and tax authorities.
Using sample substantive tests. observation and
¢ounling sample cashldonalions collection and analytical review
Evaluating management controls designed lo prevent
and detect irregularities.
Dicussing with management and considering of known or suspected instances of non-
compliance with laws, regulations and fraud.
Challenging management on their assumptions and judgements in
regards to their critical accounting estimates.
Observing and evaluating security procedures Ihat the management have
in place to protect the company's assets.
A further description of our responsibilities for the audit of the accounts is located on the Financial Reporting Council's
website at www.frc.org.uklauditorsresponsibililies. This description forms part of our auditor's report.
Shahbaz Munir
(Senior Stalulory Auditor)
for and on behalf of
Adam & Co Accountancy Ltd
Accountants and Statutory Auditors
9 August 2025
First Floor
1 Edmund Street
Bradford
Wesl Yorkshire
BD5 OBH

LEEDS BLACK ELDERS ASSOCIATION
Profit and Loss Account
for the year ended 31 March 2025
Unrestricted Restricted
Funds
Funds
Total
2025
Total
2024
Incoming resources
Donations and grants received
117,492
117,492
142.014
Less resources expended
Cost of charitable activities
(119.556)
(119.556)
(155,621 }
General administrative and governance cost
(12,403)
(12,403)
{19.8621
Income less expenditure
(14,467)
{14,467)
(33,469)
Reserve transfers
13,471
30.650
44,121
Surplusl(deficit) for the financial year
(996)
30,650
29,654
(33,469)
Total funds brought forward
115,351
115.351
148,820
Total funds carried forward
114,355
30,650
145,005
115,351
All income and expenditure derive from continuing activities.
The statement is a combined statement of financial activities and income and expenditure account for
the purpose of meeting both companies act and charity SORP reporting requirem8nts.

LEEDS BLACK ELDERS ASSOCIATION
Detailed income and expenditure statement
for the year ended 31 March 2025
Charity number
1017231
Unrestricted Restrictsd
Funds
Funds
2025
2024
Income
Advocacy
Community foundation lunch club
Connect housing
LCAN
Funding and other donations
Misc. donations
LCC {Leeds city council)
Lottery funding
Voluntary action Leeds (refunds for wages)
1.557
950
1,557
950
11,642
750
10,652
365
28,121
64,784
8,700
2,266
59,284
11,794
32,941
8,700
2,266
59,284
11,794
32,941
25,700
Tolal grants and donations
117.492
117,492
142.014
Less: Cost of charitable activities
Purchases
Other direct costs and volunteer expenditure
400
7,215
7,615
400
7.215
7,615
3.883
11,981
15,864
Employee costs:
Wages and salaries
Pensions
Staff training and welfare
Travel and subsislence
Motor expenses and vehicles expensed
106,339
504
520
106,339
504
520
124,618
504
2,716
1,740
3,100
132,678
1,822
109,185
1.822
109,185
Premises costs:
Rent, rates and water
Service charges
Light and heat
1,689
1,689
3,820
925
2,334
7,079
1,067
2,756
1.067
2,756
General administrative expenses:
Telephone and fax
Stats'onery and printing
Subscriptions
Bank ¢harges
Insurance lindemnity)
Equipment expensed (computer costs)
Equiprnent hire
SOf￿are
Garden. repairs and maintenance
Sundry expenses (foodl refreshments etcl
124
67
1,123
96
1.202
2,361
1.201
795
1.925
981
9.875
124
67
1,123
96
1,202
2.361
1,201
795
1,925
981
957
853
1,403
121
1,233
5,780
65
3,931
2,739
17,082
Legal and governance costs:
Audit fees
Consultancy fees
Other legal and professional
2.040
453
35
2.528
2,040
453
35
2,528
2,100
645
35
2,780
Total administration expenditure
124.344
124,344
159.619
Surplusl Ideflclt) for perlod
14.467
14.467
{33,469
12

LEEDS BLACK ELDERS ASSOCIATION
Notes to the Accounts
for the year ended 31 March 2025
Movement in Funds
Balance
at March
2024
Balance
at March
2025
Incoming
Resources
Resour¢e$
Expended
Unrestricted funds
Reserve transfers
Restricted funds
146,001
117.492
13.471
30.650
(131,959)
131,534
13,471
30,650
115,351
161,613
131,959
145,005
9 Controlling party and related parties
Directorsl Trustees are the controlling party.
There were no related party transactions during the period.
10 Other infomiation
LEEDS BLACK ELDERS ASSOCIATION is a private company limited by guarantee and
incorporaled in England. Its registered office is=
3 Reginald Terrace, Leeds. West Y
Every member of the company undertakes to contribute such amount as may be required (not
exceeding £1) to the assets of the charitable company in the event of it being wound up, while
they are a member or within one year of leaving if they cease to be a member.

LEEDS BLACK ELDERS ASSOCIATION
Notes to the Accounts
for the year ended 31 March 2025
3 Employees
2025
Number
2024
Number
Average number of persons employed by the company
4 Tangible fixed assets
Plant and
machinery
etc
Motor
vehicles
Total
Cost
At 1 April 2024
At 31 March 2025
46,400
46,400
12,225
12.225
58,625
58,625
Depreciation
At 1 April 2024
At 31 March 2025
46,400
46,400
12,225
12,225
58.625
58,625
Net book value
At 31 March 2025
Debtors
2025
2024
Trade debtors (LCC}
19,762
6 Creditors: amounts falling due withln one year
2025
2024
Other creditors and deferred income
1,940
1,601
7 (a) Analysis of assets and liabilities representing each of the charity's funds
Balance
at March
2024
Unrestricted
fvnds
Restricted
tnds
Balanco
at March
2025
Tangible fixed assets
Current Assets
Current Liabilities {creditors)
Long Temi Liabilities (creditors)
116,952
(1,601)
146,945
(1,940)
146,945
11,940)
115,351
145,005
145,005
10

LEEDS BLACK ELDERS ASSOCIATION
Notes to the Accounts
for the year ended 31 March 2025
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative
impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at
rates calculated to write off the cost, less estimated residual value, of each asset evenly over its
expected useful life, as follows..
Freehold buildings
Leasehold land and buildings
Plant and machinery
Fixtures, fittings, lools and equipment
over 50 years
over the lease term
over 5 years
over 5 years
Debtors
Short term debtors are measured at transaction price {which 15 usually the invoice pricel, less any
impairment losses for bad and doubtful debts. Loans and other finanGial assets are initially
recognised at transaction price including any transaction costs and subsequently measured at
amortised cost determined using the effective interest method, less any impairment losses for bad
and doubtful debts.
Creditors
Short temi creditors are measured at transaction price (which is usually the invoice price). Loans
and other financial liabilities are initially recognised at transaction price net of any transaction costs
and subsequently measured at amortised cost determined using the effective interest method.
Pmvisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at
the reporting date as a result of a past event, it is probable that economic benefit will be transferred
to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Audit infomiation
The audit report is unqualified.
Senior statutory auditor:
Firm=
Date of audit report..
Shahbaz Munir (FCCA)
Adam & Co Accountancy Ltd
9 August 2025

LEEDS BLACK ELDERS ASSOCIATION
Notes to the Accounts
for the year ended 31 March 2025
Accounting policies
Basis of preparation
The accounts have been prepared under the historical Cost convention and in accordance with FRS
102, The Financial Reporting Standard applicable in the UK and Republic of Ireland {as applied to
small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts
and value added taxes. Turnover includes revenue earned from the sale of goods and from the
rendering of services. Turnover from the sale of goods is recognised when the significant risks and
rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of
services is recognised by reference to the stage of completion of the contract. The stage of
completion of a contract is measured by comparing the costs incurred for work perfonned to date
to the total estimated contract costs.
Volunta
income
The value of services provided by volunteers has not been included in the accounts.
Grants and donations
Grants, including grants for the purchase of fixed assets, are recognised in full in the period to
which they relate. and are split depending on the nature of the incoming resource.
Resources ex
ended
Resources expended are recognised in the period in which they relate on an accruals basis
and split depending on the nature of the expenditure incurred.
Windin
or dissolution of the charit
If the Gharity were to be dissolved or wound up the trustees would pass any net assets to similar
organisations and deserving causes.
Goin
The Charity has sufficient cash at bank as at the year end and has raised further
funds since then. which provide adequate resources to finance committed
delivery programmes, along with the day to day operations. The trustees monitor the
expenditure level and adjust development expenditure to ensure that expenditure is
only incurred when sufficient funds are available to cover payments as they fall due. On
this basis. the trustees have reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future, being a period
of ￿e1ve months after the date on which this report and financial statements are signed.
For this reason, it continues to adopt the going concem basis in the financial statements.
concem
oses of Unrestrictedl Restricted Funds
Delivering mental health and other services to local community.
The activities are described in the Trustees Report.
Full analysis of income and expenditure is available on the last page.
Income and expenditure
All income and expenditure was unrestricted
Total grants and donations
Total expenditure
2025
2024
117,492
142.014

LEEDS BLACK ELDERS ASSOCIATION
Registered number:
02773105
Balance Sheet
as at 31 March 2025
Notes
2025
2024
Current assets
Debtors
Cash at bank and in hand
19,762
97.190
116.952
146,945
146,945
Creditors: amounts falling due
within one year
(1,940)
{1,601)
Net current assets
145,005
115.351
Net assets
145,005
115,351
Capital and reserves
Surplus IdefiGit accumulated
account
145,005
115,351
145,005
115,351
The accounts have been prepared and delivered in accordance with the special provisions applicable
to companies subject to the small Gompanies regime. The profit and loss account has not been
delivered to the Registrar of Companies.
Catherine Donnelly
Director
Approved by the board o
Augusl 2025