## ## ## ## ## ||||SORP reference|| |---|---|---|---|---| |Summary
ofthe purposes||of|Para 1.17|Development
and education
ofchildren| |the charity as set out
overnin
document|in its|||primarily
under statutory
school age.| |Summary
ofthe main
activities
in relation to those
purposes
for the public|||Para 1.17and
1.19|Ashurst Pre-School offers full or half day
pre-school sessions during the school day
and a selection ofbefore or after school| |benefit,
in particular,
activities, projects or
services identified
in|the
the|||sessions.
It receives funding
offered by the
Government
in the form of up to 15hours 2
year old funding
and up to 30 hours 3year| |accounts.||||old and 4 year old funding
for eligible| |||||parents. Sessions can also be funded| |||||privately
for sessions
in excess ofa child' s| |||||state-funded
entitlement.| |Statement
confirming|||Para 1.18|The Trustees have had regard to the| |whether the trustees|have|||guidance
issued by the Charity| |had regard to the guidance||||Commission
on public benefit.| |issued
by the Charity||||| |Commission
on public||||| |benefit||||| ## ## |||||SORP reference||| |---|---|---|---|---|---|---| ||||||The aims ofthe pre-school,
which are to|| ||||||enhance the development
and education|of| |Summary
ofthe main
achievements
ofthe charity,
identifying
the difference the
charity's work has made to
the circumstances
ofits||||Para 1.20|children
through the provision of play,
education
and care facilities, were all
achieved once more this year through
supporting
the children's
individual
needs,
working
with families and transitioning
children to school.|| |beneficiaries
and|||any wider|||| |benefits to society as a
whole.|||||Ashurst
Pre-school continues to be popular
with local parents
and carers and places|| ||||||are generally
filled well in advance of|| ||||||attendance.
This financial
period shows the|| ||||||year after the Covid 19lockdowns. The|| ||||||trends ofoccupancy
and attendance|| ||||||increased and went back to capacity with|| ||||||parents
requesting
more sessions to|| ||||||increase socialisation
for the children.|| ||||||From September 2021 (new academic|| ||||||year) the pre-school
has continued
to have|| ||||||high occupancy rates and maintains a|| ||||||waiting
list for additional
sessions and for|| ||||||new starters
in the future.|| |Achievements
against|| |---|---| |objectives set|Para 1.41| |Performance
offundraising|| |activities against objectives|Para 1.41| |set|| |Investment
performance|Para 1.41| |against objectives|| |Other|| ## |Financial Review|Financial Review||| |---|---|---|---| |Review ofthe charity's
financial
position at the end
ofthe period||Para 1.21|During the previous year and again this
financial year the pre-school exceeded the
income threshold
that required
itto| ||||maintain
accruals accounts under FRS102.| ||||This year we continued
to see eligible| ||||parents
taking
up the 30free childcare| ||||hours
was
revious 15hours .Therefore,| ||||||the majority of our fees are paid from the| |---|---|---|---|---|---| ||||||Government's
funding. We have continued| ||||||to have parents
paying top up fees for extra| ||||||sessions or for those who do not qualify for| ||||||the 30free hours however this isa lower| ||||||level than previous years.| ||||||During this financial year we began to hold| ||||||some ofour annual
fundraising
events that| ||||||were pasued the previous year due to| ||||||Covid 19restrictions. These were events| ||||||that were largely outside or on a smaller| ||||||scale than previous years. We aim to plan| ||||||more fundraising
events
in the next| ||||||academic year.| ||||||The pre-school's
intention
following a| ||||||recent fee review isto research other| ||||||settings fees to ensure our fees are in line| ||||||with the local area so that we can| ||||||implement
the increase
in fees for the| ||||||portion ofparents who pay at the start of| ||||||the next academic year (January 2023) in| ||||||order to offset the wage increase and living| ||||||costs.| |Statement
explaining||the||Para 1.22|The pre-school seeks to maintain
reserves,| |policy for holding reserves
stating
why they are held|||||adequate to cover an appropriate
contingency
plan as set out below. A| ||||||reserve for capital projects was largely| ||||||exhausted
through
development
ofthe site| ||||||in the 2016-2017year but is continuing
to| ||||||be rebuilt to allow future ca ital investment.| |Amount|ofreserves|held||Para 1.22|Staff redundancy
and
1 months wages-| ||||||k30,000| ||||||Working capital reserves* - 630,000| ||||||Capital reserves —E20,000| ||||||The financial aims ofthe pre-school are to| ||||||remain above the working
capital and staff| ||||||redundancy
reserve (required
in the event| ||||||ofclosure) of260,000,except in| ||||||exceptional
times (such as during specific| ||||||short-term
investment).| ||||||The pre-school accepts no financial
risk| ||||||and performs
no investment
activity.
All| ||||||reserves are held in low risk, fixed return,| ||||||cash accounts.| ||||||*Council funding
is predominantly
received| ||||||at three specific points ofthe year but| ||||||expenses are incurred
throughout.
At year| ||||||end, cash balances can be up to F30,000| ||||||higher than at their lowest point in the| ||||||eriod.| |Reasons for holding||zero||Para 1.22|N/A| |reserves|||||| |Details offund materially|||in|Para 1.24|N/A| |deficit|||||| |Explanation
uncertainties|ofany
about the|ofany
about the|Para 123|As a committee we have been monitoring
and observing
the national increased cost| |---|---|---|---|---| |charity continuing||as a going||of living. Our plan
in the next financial year| |concern||||is to continue to review the impact that the| |||||national issues have on the setting. We are| |||||also continuing
to plan to increase our| |||||fundraising
opportunities
over the next year| |||||in conjunction
with restrictions
in place. We| |||||are also looking to grants and funding| |||||support that may be available to the pre-| |||||school.| |||||We are also aware the minimum
wage and| |||||living wage isset to rise again
in April and| |||||will be reviewing
wages and fees in| |||||accordance
with these increases.| |||||We continue to have high waiting
lists and| |||||the support ofthe local authorities
and| |||||Foxhill's schools who share the campus.| |||||Operation ofthe pre-school
is subject to a| |||||strong regulatory
environment
in which
it| |||||has performed
well (being rated 'good' by| |||||OFSTED).The pre-school
is located on| |||||land owned
by the local authorities.
The| |||||risk that the pre-school
may not be a going| |||||concern istherefore considers
very low| |||||and the Trustees are satisfied that the pre-| |||||school remains a
oin
concern.| ## ## |Description
ofcharity's|||| |---|---|---|---| |trusts:|||| |Type ofgoverning
document||Constitution|| |How isthe charity|Para 1.25|Trust|| |constituted?|||| |Trustee selection methods|Para 1.25|Appointed|at AGM| |including
details ofany|||| |constitutional
provisions e.g.|||| |election to post or name of|||| |any person or body entitled|||| |to appoint one or more|||| |trustees|||| |Policies and|procedures|| |---|---|---| |adopted for the induction||Para 1.51| |and training|oftrustees|| |The charity's|organisational|| |structure
and any wider||Para 1.51| |network
with|which the|| |charity works||| |Relationship|with any related|Para 1.51| |parties||| |Other||| ## |Refere|nce and|Ad|minis|trative
details| |---|---|---|---|---| |Charit|name|||Ashurst
Pre-school| |Other name the charit|||uses|| |Re istered charit||number||1023063| |Charity's|principal|address||Ashurst Pre-school| |||||Foxhilts| |||||Ashurst| |||||Southampton| |||||SO40 7ED| |Funds held as custodian trustees on behalf ofothers|Funds held as custodian trustees on behalf ofothers| |---|---| |Description
ofthe assets|| |held in this capacity|| |Name and objects ofthe|| |charity on whose behalf the|| |assets are held and how|this| |falls within the custodian|| |charity's objects|| |Details ofarrangements|for| |safe custody and|| |segregation
ofsuch assets|| |from the charity's
own|| |assets|| ## ## ## |~|a||||||||||||| |---|---|---|---|---|---|---|---|---|---|---|---|---|---| ||||||Vl4l0Z||||||||| ||||||O4l||Restricted||||||| |||||||Unrestdcted|income|End|owme||Total this|Total last|| ||||||U|funds|funds|ntfunds|||year|year|| |||||||6|||||E||| |Fixed assets||||||F01|F02|F03|||F04|F05|| |Intangible assets||||(Note 15)|801||||||||| |Tangible assets||||(Note 14)|802|34,889|||||34,889|47,143|| |Heritage assets||||(Note 16)|803||||||||| |Investments||||(Note 17)|||||||||| |||||Total fixed assets|805|||||||47,143|| |Current assets|||||||||||||| |Stocks||||(Note 18)|||||||||| |Debtors
Investments
Cash at bank and|||in|(Note 19)
(Note 17.4)
hand (Note 24)|807
809
809|||||||3,250|| ||||Total current assets||810|||||||112,325|| |Creditors:|amounts|||falling due within|||||||||| |one year||(Note 20)|||811|8,212|||||8,212|3,485|| |Nef current||||assetsl(liabilitiesj|812|||||||108,840|| |Total assets||less current liabilities|||813|||||||155,983|| |Creditors:|amounts|||falling due after|||||||||| |one year|||(Note 20)||814||||||||| |Provisions for liabilities|||||815||||||||| |Total nef assets orliabilities|||||816|139,8S6|||||139,896|155,983|| |Funds of|the|Charity|||||||||||| |Endowment|funds||(Note 2?)||817||||||||| |Restricted income|||funds (Note 27)||818||||||||| |Unrestricted|funds||||819|139,896|||||139,896|155,983|| |Revaluation|reserve||||820||||||||| |||||Total funds|821|||||||155,983|| |Signed by one|or tvvo||trustees
on behalf of ail|||||||||Date of|| |the trustees||||||Signature|||Print||Name|approval|| |||||||||||||dd/mm/|| |||||||||||||u.+(43lgC|2-| |||||||||tv/M||Mv'+CM?|||2.| ## ## ## ## ## ## ## |(i)the nature ofthe change in accounting
policy;| |---| |(ii) the reasons why applying
the new accounting policy| |provides more reliable and more relevant information;| |and| |(iii) the amount ofthe adjustment
for each line affected in| |the current period, each prior period presented and the| |aggregate amount ofthe adjustment
relating toperiods| |before those presented, 3.44FRS102SORP.| ## ## |(i) the nature of any changes;| |---| |(ii) the effect ofthe change onincome and expense or| |assets and liabilities for the current period; and| |(iii) where practicable,
the effect ofthe change in one or| |more future periods.| ## |(ii) foreach prior penod presentedin
the accounts, the| |---| |amount ofthe correction foreach account lineitem| |affected; and| |(iii) the amount ofthe correction at the beginning ofthe| |earliest prior period presented in the accounts.| |||||~
~|||| |---|---|---|---|---|---|---|---| |Note 2||||Accounting
policies|||| |2.2 INCOME|||||||| |This standard
list o/ accounffng policies has been applied by ffre cheriiy except /br those licked "No"or "N/e".
I/I/here a
different or af/dNona/
policy has been ed'opted then this isde/ai/ed
in me box below.|||||||| |Recognition|of income|||These are included
in the Statement ofFinancial AcMies (SoFA) when:
~
the charity becomes en5tled tothe resources;|||| |||||it is more likely than not that the trustees
will receive the resources; and
~
the monetary
value can be measured
with sufficient reliability.|yes|No|N/a| |Offsetting||||There has been no oifsstbng ofassets and liabilities, or income and expenses, unless required
or permitted
by the FRS102SORP or FRS102.|Yes|No|N/s| ||||||Yes|No|N/a| |Grants and|donations|||Grants and dona5ons are only included
in the SoFA when the general income
recognlfion
criteria are met (5.10to5.12FRS102SORP).|||| |Legacies||||In the case ofperformance
related grants, income must only be recognised
to the extent
that the charity has provided
the specified goods or services as entitlement
to the grant
only occurs when the performance
related
condiTions are met (5.16FRS 102SORP).
Legacies are included
in the SOFA when receipt is probable, that is, when there has
been grant ofprobate, the executors have established
that there are suflicient assets in|Yes
Yes|No
No|N/a
N/a| |||||the estate and any conditions attached to the legacy are either within the control ofthe|||| |||||charity or have been met.|||| |Government|grants|||The charily has received government
grants
in the reporfing
period (added: this is
income from the local authority forthe provision ofchildcara)|Yes|No|N/a| |Tax reclaims on
donations
and gifts||||Gift Aid receivable is included
in income when there isa valid declaration
from the
donor.
Any Gilt Aid amount recovered on a donation
is considered
to be part ofthat gift
snd istreated as an addition tothe same fund asthe ingal donafion
unless the donor or|Yes|No|N/a| |||||the terms ofthe appeal have specified otherwise.|||| |Contractual
performance
grants|income and
related|||This is only included
in the SoFAonce the charity has provided the related goods or
services or met the performance
related conditions.|es|No|N/s| |Donated goods||||Donated goods are measured
at fair value (the amount for which the asset could be
exchanged)
unless impractical todo so.|Yes|No|N/a| |||||The cost ofany stock ofgoods donated for dbtnbufion
to beneliciaries
isdeemed to be|||| |||||the fair value ofthose glfis atthe rime oftheir receipt snd they are recognised
on receipt.
In the reporting
period in which Ihe stocks are distributed,
they sre recognised as an|Yes|No|N/a| |||||expense atthe carrying
amount ofthe stocks at distribution.|||| |||||Donated goods for resale are measured
at fair value on inibal recognibon,
which isthe
expected proceeds from sale less the expected coals ofsale, and recognised
in 'Income
from other trading scMies' with the corresponding
stock recognised
in the balance
sheet.
On its sale the value ofstock is charged against 'Income from other trading
acfivifies' and the proceeds from sale sre also recognised ss 'Income from other trading
acbvlbes
.|Yes|No|N/a| |||||Goods donated
for on-going use by the charity are recognised as tangible
fixed assets
and included
in the SoFAas incoming resources when receivable.|Yes|No|N/a| |||||Glfis in kind for use by the chsrity are included
in the SoFA as income from donations|Yes|No|N/a| |||||when receivable.|||| |Donated services and
facilities||||Donated services and facilifies are included
in the SOFA when received at the value of
the gift to the charity provided
the value ofthe gift csn bs measured
reliably.|Yes|No|N/a| |||||Donated services and faciliTies that are consumed
immediately
are recognised as
income with an equivalent
amount recognised ss an expense under the appropriate
heading
in the SOFA.|Yes|No|N/a| |Support costs||||The charity has incurred
expenditure
on support costs.|Yes|No|N/a| |||||Tho trolt onf
nrrnnltrnton
h
In r
ohrorl
'
nnt
I
I otorl intho w
nnnlo trtt W rioorri~|Yes|No|N/a| |Volunteer
help|in the trustees'
annual
report.|||| |---|---|---|---|---| |Income from interest,
royalties and dividends|This is included
in the accounts when receipt is probable and the amount
receivable can
be measured
reliably.|es|0|a| |Income from membership
subscriptions|Membership
subscrip5ons
received
in the nature ofa gift are recognised
in Donations
and Legacies.|es|No|N/a| ||Membemhip
subscriptions
which gives a member the right to buy senrices or other
benefits are recognised as income earned
from the provision ofgoods and services as
income from charitable
activities.|es|o|a| |Settlement of insurance
claims|Insurance
claims are only included
in the SoFAwhen the general income recognibon
criteria are met (IL10to5.12FRS102SORP) and are included as an item ofother|Yes|No|N/a| ||income in the SoFA.|||| |Investment
gains and
losses|This includes any realised or unrealised
gains orlosses on the sale ofinvestments
and
any gain or loss resulting
from revaluing
inveslments
to market value at the end ofthe|Yes|No|N/a| ||year.|||| |2.3EXPENOITURE|AND LIABILITIES|||| |Liability recognition|Liabilibes are recognised where
it is more likely than not that there is a legal or
construcbve
obliga5on
committing
the charity to pay out resources and the amount ofthe
obligafion can be measured
with reasonable
certainty.|Yes|No|N/a| |Governance
and support
costs|Support costs have been allocated between
governance
costs and other support.
Governance
coals comprise
afi costs involving
public accountability
ofthe charity and ils
compliance
with regulation
and good pracfice.|es|0|8| ||Support costs include cemrel funcbons and have been allocated to acbvity cost
categories on a basis consistent
with the use ofresources, eg allocating
properly coals
by floor areas, or per capita, staff coals by the time spent and other costs by their usage.|Yes|No|N/a| |Grants with performance
coiiditlons|Where the charity gives a grant with condiTions for its payment
being a specific level of
seniice or output to be provided,
such grants are only recognised
in the SoFA once the
recipient ofthe grant has provided the specified service or output.|es|0|a| |Grants payable without
performance
conditions|Where there are no condifions
attaching
to the grant that enables the donor charity to
realisficafiy
avoid the commibnent,
a liability for the full funding
obligation
must be
recognised.|Yes|No|N/a| |Redundancy
cost|The charity made no redundancy
payments
during
the reporting
period.|Yes|No|N/a| |Deferred income|Deferred income is recognised tothe extent fees are received
in the finandal year but
relate to term days falling afier the year end.|Yes|No|N/a| |Creditors|The charity has creditors which are measured
at settlement
amounts less any trade
discounis|es|No|N/a| |Provisions for liabilities|A liability is measured
on recognition at its historical cost and then subsequently
measured atthe best esfimate ofthe amount
required tosetfie the obbgation at the
reporbng date|Yes|No|N/a| |Basic financial
Ins'truilients|The charity accounts for basic financial instruments
on intfial recognibon as per
paragraph
10.7FRS102SORP. Subsequent
measurement
isas per paragraphs
11.17
to 11.19,FRS102SORP.|Yes|No|N/a| |2.4ASSETS||||| |Tangible fixed assets for
use by charity|These are capitalised
ifthey cen be used for more than one year, end cost at least|||| ||They are valued at depreciated cost|Yes|No|N/a| |Intangible
fixed assets|The charity has intangible
fixed assets, that is, non-monetary
assets that do not have
physical substance
but are identiTisble
and are controlled
by the charity through
custody
or legal rights. The amortisation
rates and methods
used are disclosed
in note 9.5|Yes|No|N/a| ||They are valued at cost.|es|0|s| |Heritage assets|The charity has heritage assets, that is, non-monetary
assets wilh historic, artistic,
scientific, technological,
geophysical
or environmental
qualBes that are held
and|Yes|No|N/a| ||maintained
principally
for their contribution
to knowledge
and culture.
The depreciation
rates and methods
used as disclosed
in note 9.6.1vk|||| ||||Yes|No|N/a| |---|---|---|---|---|---| ||They are valued at cost.||||| |Investments|Fixed asset investments
in quoted shares, traded bonds and similar investments
are||||| ||valued at initially at cost and subsequently
at fair value (their market value) at the year
end. The same treatment
is applied to unlisted
investments
unless fair value cannot be||Yes|No|N/a| ||measured
reliablv
in which case it is measured
at cost less impairment.||||| ||Investments
held for resale or pending
their sale and cash and cash equivalents
with a
maturity date ofless than
1year are treated as current asset investments||Yes|No|N/a| |Stocks and work in|Stocks held for sale as part ofnon-charitable
trade are measured
at the lower or cost or|net|Yes|No|N/a| |progress|real/sable
value.||||| ||Goods orservices provided as part ofa charitable
ectivity are measured
at net realisable|value|es|No|N/a| ||based on the sen/ice
potential
provided
by items ofstock.||||| ||Work in progress is valued at cost less any foreseeable
loss that is likely to occur on the||Yes|No|N/a| ||contract.||||| |Debtors|Debtors (including
trade debtors and loans receivable) are measured
on initial recognition
at
setllement
amount after any trade discounts
or amount advanced
by the charily.
Subsequently,
they are measured
atthe cash or other consideration
expected to be received.||Yes|No|N/a| |Current asset
investments|The charity has has investments
whrch
it holds for resale or pending
their sale and cash and
cash equivalents
with a matunly
date less than one year. These include cash on deposit and
cash equivalents
with a maturity date ofless than one year held for investment
purposes
rather
than to meet short term cash commitments
as they fall due.||Yes|No|N/a| ||||Yes|No|N/a| ||They are valued at fair value except where they qualify as basic gnsncial
instruments.||||| |POLICIES ADOPTED|To provide further detail ofour accounting
policies:||||| |ADDITIONAL TO OR|||||| |DIFFERENT FRONI
THOSE A80)/E|Modular
buildings
shall be depredator
over 10years. Other tangible assets considered
to have a benefit for
excess ofK1,000costshall be depreciate
over 3years.|||& 1 year|and in| ||Income is recognised
over the period
in which the related childcare is provided,
calculated
term straddling
the year end based on a daily calculagon.|by term and pro rated across a|||| ||An accrual for staff costs post the balance sheet date but related to the period is made based on
costs.||the following|month's|staff| ## ## ||||||||This year
f||Last year| |---|---|---|---|---|---|---|---|---|---| |Independent
examiner's||fees|||||||| |Assurance
services|other than audit or independent||examination|||Nil||Nil|| |Tax advisory fees||||||Nil||Nil|| |Other fees (forexample: financial advice, consultancy,
tothe independent
examiner||||accountancy|services) paid|Nil||Nil|| |||||||Nil||Nil|| ## ## ||||This|year|Last year| |---|---|---|---|---|---| |||||6|| |||||216,189.58|191,852| |||||27,228.48|28,078| |||||7,530.73|6,698| |Total|staff|costs||250949|226 629| |||Check|||| |
'true' in the box provided.

|
|, ,
|p.
|are no su|ran|ac| |---|---|---|---|---|---|---| |No employees
received employe|e|benefits (excluding|employer|||TRUE| |pension costs) for the reporting||period of more than|660,000|||| |Band||||Number ofem|lo ees|| |860,000to 669,999||||||| |670,000to 679999||||||| |660,000to689,999||||||| |E90,000to 699,999||||||| |8100,000to8109,999||||||| |Please provide the total amount|paid to|||630,601.09||| ||This year|Last year| |---|---|---| ||Number|Number| |Total||| ## ## ## |||||||Freehold land|Other land &|Plant,||Fixtures,|Total|| |---|---|---|---|---|---|---|---|---|---|---|---|---| |||||||tt buildings|buildings|machinery|end|fittings and||| |||||||||motor vehicles||equipment||| |At the beginning||||of|||75,760|29,411|||105,171|| |the year||||||||||||| |Additions||||||||||||| |Revaluations||||||||||||| |Disposals||||||||||||| |Transfers|*|||||||||||| |At end of|the|year|||||75,760|29,411|||105,171|| |14.2 Depreciation|||||and|impairments||||||| ||||Basis|||SLor RB|SL|SL||SLor RB|SLor RB|Straight Line| |||||||||||||("SL")or| |||||||||||||Reducing| |||||||||||||Balance| |||||||||||||("RB")| |||**Rate|||||10 ears|3 ears||||| |At beginning||of|the||||34,723|23,305|||58,028|| |year||||||||||||| |Disposals||||||||||||| |Depreciation|||||||7,576|4,678|||12,254|| |Impairment||||||||||||| |Transfers*||||||||||||| |At end ofthe||year|||||42,299|27,983|||70,282|| |14.3Net book value||||||||||||| |Net book value|||at|the|||41,037|6,106|||47,143|| |beginning|ofthe||year|||||||||| |Net book value
end ofthe year|||at|the|||33,461|1,428|||34,889|| |||||||||||||Checks| ## ## |Trade debtors||| |---|---|---| |Prepayments|and accrued income|| |Other debtors||| |||Total| |This|year|Last year| |---|---|---| |||3,250.0| |||3,250.0| |Trade debtors|| |---|---| |Prepayments|and accrued income| |Other debtors|| ||This|year|Last|year| |---|---|---|---|---| |Total||||| ## |Accruals for grants|payable| |---|---| |Bank loans and overdrafts|| |Trade creditors|| |payments
received|on account for contracts or| |performance-related|grants| |Accruals and deferred income|| |Taxation and social|security| |Other creditors|| ||Amounts|falling due|Amounts|falling due after| |---|---|---|---|---| ||within|one year|more|than one year| ||This year|Last year|This year
Last year
f|| ||8,212|3,485||| |Total||||| ## ## ## |Balance|at the start ofthe reporting|period|| |---|---|---|---| |Amounts|added
in current period||| |Amounts|released to income from|previous|periods| |Balance|at the end ofthe reporting|period|| |Note|24|Cash|at bank and in hand||||| |---|---|---|---|---|---|---|---| |||||||This year|Last year| |Short
Short
Cash|term cash investments
term deposits
at bank and on hand||(less than 3months|maturity|date)|112,282|108,297
777| |Other|||||||| |Total|||||||| ## ## ## ## (HARITY (OhlMISSION f(* lQiO WAI&S Ind•p•nd•nt oxamlnerfs r•port on th• •ccount• Sciliol) A li)Jci)CfTrdLril IAJiiiiiicr •. R*fK&fl 31 2021 14 1445Xb) d IJMI A 111 •nyi: 13cIo>i.'rc