# **Financial Report for the Year Ended 31 December 2023**
## **Basic Information**
Community Life Church, North Baddesley is a charity registered with the Charity Commission number 1053552.
The Trustees during the year (the Church Council) were:
Andy Blakeman John Higson Jo Wheeler Ali Tuft Jon Northey Jess Jacobs
Registered Office: Community Life Centre 23 Fleming Avenue North Baddesley SOUTHAMPTON SO52 9EJ
Telephone: 023-8041-0648
E-mail address: info.communitylifecentre@gmail.com
1
**Statements of Financial Activities 2023**
|2022
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
23,270
Direct Payments
20,853
20,853
3,178
Offering
4,285
4,285
535
Donations
822
822
Other Income:
3,778
Tax recovered re Gift Aid
3,303
3,303
11
Interest (Lloyds)
193
193
21
Books
0
0
225
Events
196
196
Fundraising
113
_1_
113
200
Grants
753
_2_
753
**31,218**
**Total Income:**
**29,765**
**753**
**30,518**
**Expenditure:**
300
Ministry
100
100
2,481
Hire of Premises
3,234
3,234
0
Printing, administration etc
15
15
306
Equipment etc
224
261
_3_
485
21
Books, magazines etc
0
0
117
Catering / Events
277
277
642
Affiliation Fees (AoG and EA)
642
642
288
Training/conferences (& Travel)
319
319
210
CCLI
190
190
770
Insurances
785
785
Gifts to Others:
3,630
Charitable Giving
3,420
350
_4_
3,770
16,744
Salaries
17,913
17,913
502
Pension Costs
510
510
125
Christian Safeguarding Services
100
100
4
Refreshments and Consumables
514
514
255
Travel
306
306
Subscriptions
311
311
3
Other expenses
73
73
**26,398**
**Total Expenditure:**
**28,933**
**611**
**29,544**
**4,820 Surplus / (Deficit) for the year:**
**832**
**142**
**974**
49,649 Balance in hand 1 January
54,469
0
54,469
**54,469 Balance in hand 31 December:**
**55,301**
**142**
**55,443**
**General Income and Expenditure Account**
**Year to 31 December 2023**|2022
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
23,270
Direct Payments
20,853
20,853
3,178
Offering
4,285
4,285
535
Donations
822
822
Other Income:
3,778
Tax recovered re Gift Aid
3,303
3,303
11
Interest (Lloyds)
193
193
21
Books
0
0
225
Events
196
196
Fundraising
113
_1_
113
200
Grants
753
_2_
753
**31,218**
**Total Income:**
**29,765**
**753**
**30,518**
**Expenditure:**
300
Ministry
100
100
2,481
Hire of Premises
3,234
3,234
0
Printing, administration etc
15
15
306
Equipment etc
224
261
_3_
485
21
Books, magazines etc
0
0
117
Catering / Events
277
277
642
Affiliation Fees (AoG and EA)
642
642
288
Training/conferences (& Travel)
319
319
210
CCLI
190
190
770
Insurances
785
785
Gifts to Others:
3,630
Charitable Giving
3,420
350
_4_
3,770
16,744
Salaries
17,913
17,913
502
Pension Costs
510
510
125
Christian Safeguarding Services
100
100
4
Refreshments and Consumables
514
514
255
Travel
306
306
Subscriptions
311
311
3
Other expenses
73
73
**26,398**
**Total Expenditure:**
**28,933**
**611**
**29,544**
**4,820 Surplus / (Deficit) for the year:**
**832**
**142**
**974**
49,649 Balance in hand 1 January
54,469
0
54,469
**54,469 Balance in hand 31 December:**
**55,301**
**142**
**55,443**
**General Income and Expenditure Account**
**Year to 31 December 2023**|2022
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
23,270
Direct Payments
20,853
20,853
3,178
Offering
4,285
4,285
535
Donations
822
822
Other Income:
3,778
Tax recovered re Gift Aid
3,303
3,303
11
Interest (Lloyds)
193
193
21
Books
0
0
225
Events
196
196
Fundraising
113
_1_
113
200
Grants
753
_2_
753
**31,218**
**Total Income:**
**29,765**
**753**
**30,518**
**Expenditure:**
300
Ministry
100
100
2,481
Hire of Premises
3,234
3,234
0
Printing, administration etc
15
15
306
Equipment etc
224
261
_3_
485
21
Books, magazines etc
0
0
117
Catering / Events
277
277
642
Affiliation Fees (AoG and EA)
642
642
288
Training/conferences (& Travel)
319
319
210
CCLI
190
190
770
Insurances
785
785
Gifts to Others:
3,630
Charitable Giving
3,420
350
_4_
3,770
16,744
Salaries
17,913
17,913
502
Pension Costs
510
510
125
Christian Safeguarding Services
100
100
4
Refreshments and Consumables
514
514
255
Travel
306
306
Subscriptions
311
311
3
Other expenses
73
73
**26,398**
**Total Expenditure:**
**28,933**
**611**
**29,544**
**4,820 Surplus / (Deficit) for the year:**
**832**
**142**
**974**
49,649 Balance in hand 1 January
54,469
0
54,469
**54,469 Balance in hand 31 December:**
**55,301**
**142**
**55,443**
**General Income and Expenditure Account**
**Year to 31 December 2023**|2022
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
23,270
Direct Payments
20,853
20,853
3,178
Offering
4,285
4,285
535
Donations
822
822
Other Income:
3,778
Tax recovered re Gift Aid
3,303
3,303
11
Interest (Lloyds)
193
193
21
Books
0
0
225
Events
196
196
Fundraising
113
_1_
113
200
Grants
753
_2_
753
**31,218**
**Total Income:**
**29,765**
**753**
**30,518**
**Expenditure:**
300
Ministry
100
100
2,481
Hire of Premises
3,234
3,234
0
Printing, administration etc
15
15
306
Equipment etc
224
261
_3_
485
21
Books, magazines etc
0
0
117
Catering / Events
277
277
642
Affiliation Fees (AoG and EA)
642
642
288
Training/conferences (& Travel)
319
319
210
CCLI
190
190
770
Insurances
785
785
Gifts to Others:
3,630
Charitable Giving
3,420
350
_4_
3,770
16,744
Salaries
17,913
17,913
502
Pension Costs
510
510
125
Christian Safeguarding Services
100
100
4
Refreshments and Consumables
514
514
255
Travel
306
306
Subscriptions
311
311
3
Other expenses
73
73
**26,398**
**Total Expenditure:**
**28,933**
**611**
**29,544**
**4,820 Surplus / (Deficit) for the year:**
**832**
**142**
**974**
49,649 Balance in hand 1 January
54,469
0
54,469
**54,469 Balance in hand 31 December:**
**55,301**
**142**
**55,443**
**General Income and Expenditure Account**
**Year to 31 December 2023**|2022
General
Funds
Restricted
Funds
Notes
Total
£
£
£
£
**Income:**
General Offerings
23,270
Direct Payments
20,853
20,853
3,178
Offering
4,285
4,285
535
Donations
822
822
Other Income:
3,778
Tax recovered re Gift Aid
3,303
3,303
11
Interest (Lloyds)
193
193
21
Books
0
0
225
Events
196
196
Fundraising
113
_1_
113
200
Grants
753
_2_
753
**31,218**
**Total Income:**
**29,765**
**753**
**30,518**
**Expenditure:**
300
Ministry
100
100
2,481
Hire of Premises
3,234
3,234
0
Printing, administration etc
15
15
306
Equipment etc
224
261
_3_
485
21
Books, magazines etc
0
0
117
Catering / Events
277
277
642
Affiliation Fees (AoG and EA)
642
642
288
Training/conferences (& Travel)
319
319
210
CCLI
190
190
770
Insurances
785
785
Gifts to Others:
3,630
Charitable Giving
3,420
350
_4_
3,770
16,744
Salaries
17,913
17,913
502
Pension Costs
510
510
125
Christian Safeguarding Services
100
100
4
Refreshments and Consumables
514
514
255
Travel
306
306
Subscriptions
311
311
3
Other expenses
73
73
**26,398**
**Total Expenditure:**
**28,933**
**611**
**29,544**
**4,820 Surplus / (Deficit) for the year:**
**832**
**142**
**974**
49,649 Balance in hand 1 January
54,469
0
54,469
**54,469 Balance in hand 31 December:**
**55,301**
**142**
**55,443**
**General Income and Expenditure Account**
**Year to 31 December 2023**|
|---|---|---|---|---|
|2022|General
Funds|Restricted
Funds|Notes|Total|
|£
23,270
3,178
535
3,778
11
21
225
200
**31,218**
300
2,481
0
306
21
117
642
288
210
770
3,630
16,744
502
125
4
255
3
**26,398**
**4,820 **
49,649
**54,469 **|£
20,853
4,285
822
3,303
193
0
196
113
**29,765**
100
3,234
15
224
0
277
642
319
190
785
3,420
17,913
510
100
514
306
311
73
**28,933**
**832**
54,469
**55,301**|£
753
**753**
261
350
**611**
**142**
0
**142**|_1_
_2_
_3_
_4_|£
20,853
4,285
822
3,303
193
0
196
113
753
**30,518**
100
3,234
15
485
0
277
642
319
190
785
3,770
17,913
510
100
514
306
311
73
**29,544**
**974**
54,469
**55,443**|
2
**----- Start of picture text -----**
Community Life Centre
Year to 31 December 2023
Designated Restricted
2022 Notes Total
Funds Funds
£ £ £ £
Income:
3,099 Grants 3,467 5 3,467
2,507 Other donations 2,257 2,257
5 Interest 101 101
3,541 Fund Raising 1,224 6 1,224
Events 269 269
9,152 Total Income: 3,851 3,467 7,318
Expenditure:
5,030 Rent 5,000 5,000
0 Admin, Printing and Stationery 82 82
30 Insurances and other fees 0 0
1,117 Maintenance, furniture and equipment 15 900 7 915
81 Refreshments, Supplies & Consumables 91 84 7 175
3,060 Salaries 1,740 1,740
1,606 Electricity, water and telephone 2,273 2,273
68 Other expenses 51 69 7 120
21 Subscriptions (Music and Anti-Virus) 60 42 7 102
90 Support for Families 0
11,103 Total Expenditure: 9,312 1,095 10,407
(1,951) Surplus / (Deficit) for the year: (5,461) 2,372 (3,089)
(10,758) Balance in hand 1 January (12,709) 0 (12,709)
(12,709) Balance in hand 31 December: (18,170) 2,372 (15,798)
**----- End of picture text -----**
3
|31
December
2022
General
Funds
Designated /
Restricted
Funds
Notes
Total
£
£
£
£
**Balance on Funds:**
54,469
General Fund
55,301
142
55,443
1,416
North Baddesley Youth
1,416
_8_
1,416
1,816
Building Fund
1,816
_8_
1,816
(12,709)
Community Life Centre
(18,170)
2,372
(15,798)
**44,992**
**Total - all Funds**
**40,363**
**2,514**
**42,877**
**Represented by:**
20,261
Investment - Lloyds
20,439
Bank etc Balances:
12,302
Bank - General Fund
11,312
459
Bank - North Baddesley Youth
459
2,155
Bank - CLC
1,586
9,498
Bank - CLC Savings
11,731
47
Giving
_9_
Accruals:
Rent
_10_
(1,250)
Charitable giving
_11_
(1,520)
68
Cash in hand - General
20
144
Cash in hand - CLC
42
6
Cash in hand - North Baddesley Youth
6
52
Event Float
_8_
52
**44,992**
**42,877**
**Balance Sheet as at 31 December 2023**|31
December
2022
General
Funds
Designated /
Restricted
Funds
Notes
Total
£
£
£
£
**Balance on Funds:**
54,469
General Fund
55,301
142
55,443
1,416
North Baddesley Youth
1,416
_8_
1,416
1,816
Building Fund
1,816
_8_
1,816
(12,709)
Community Life Centre
(18,170)
2,372
(15,798)
**44,992**
**Total - all Funds**
**40,363**
**2,514**
**42,877**
**Represented by:**
20,261
Investment - Lloyds
20,439
Bank etc Balances:
12,302
Bank - General Fund
11,312
459
Bank - North Baddesley Youth
459
2,155
Bank - CLC
1,586
9,498
Bank - CLC Savings
11,731
47
Giving
_9_
Accruals:
Rent
_10_
(1,250)
Charitable giving
_11_
(1,520)
68
Cash in hand - General
20
144
Cash in hand - CLC
42
6
Cash in hand - North Baddesley Youth
6
52
Event Float
_8_
52
**44,992**
**42,877**
**Balance Sheet as at 31 December 2023**|31
December
2022
General
Funds
Designated /
Restricted
Funds
Notes
Total
£
£
£
£
**Balance on Funds:**
54,469
General Fund
55,301
142
55,443
1,416
North Baddesley Youth
1,416
_8_
1,416
1,816
Building Fund
1,816
_8_
1,816
(12,709)
Community Life Centre
(18,170)
2,372
(15,798)
**44,992**
**Total - all Funds**
**40,363**
**2,514**
**42,877**
**Represented by:**
20,261
Investment - Lloyds
20,439
Bank etc Balances:
12,302
Bank - General Fund
11,312
459
Bank - North Baddesley Youth
459
2,155
Bank - CLC
1,586
9,498
Bank - CLC Savings
11,731
47
Giving
_9_
Accruals:
Rent
_10_
(1,250)
Charitable giving
_11_
(1,520)
68
Cash in hand - General
20
144
Cash in hand - CLC
42
6
Cash in hand - North Baddesley Youth
6
52
Event Float
_8_
52
**44,992**
**42,877**
**Balance Sheet as at 31 December 2023**|31
December
2022
General
Funds
Designated /
Restricted
Funds
Notes
Total
£
£
£
£
**Balance on Funds:**
54,469
General Fund
55,301
142
55,443
1,416
North Baddesley Youth
1,416
_8_
1,416
1,816
Building Fund
1,816
_8_
1,816
(12,709)
Community Life Centre
(18,170)
2,372
(15,798)
**44,992**
**Total - all Funds**
**40,363**
**2,514**
**42,877**
**Represented by:**
20,261
Investment - Lloyds
20,439
Bank etc Balances:
12,302
Bank - General Fund
11,312
459
Bank - North Baddesley Youth
459
2,155
Bank - CLC
1,586
9,498
Bank - CLC Savings
11,731
47
Giving
_9_
Accruals:
Rent
_10_
(1,250)
Charitable giving
_11_
(1,520)
68
Cash in hand - General
20
144
Cash in hand - CLC
42
6
Cash in hand - North Baddesley Youth
6
52
Event Float
_8_
52
**44,992**
**42,877**
**Balance Sheet as at 31 December 2023**|31
December
2022
General
Funds
Designated /
Restricted
Funds
Notes
Total
£
£
£
£
**Balance on Funds:**
54,469
General Fund
55,301
142
55,443
1,416
North Baddesley Youth
1,416
_8_
1,416
1,816
Building Fund
1,816
_8_
1,816
(12,709)
Community Life Centre
(18,170)
2,372
(15,798)
**44,992**
**Total - all Funds**
**40,363**
**2,514**
**42,877**
**Represented by:**
20,261
Investment - Lloyds
20,439
Bank etc Balances:
12,302
Bank - General Fund
11,312
459
Bank - North Baddesley Youth
459
2,155
Bank - CLC
1,586
9,498
Bank - CLC Savings
11,731
47
Giving
_9_
Accruals:
Rent
_10_
(1,250)
Charitable giving
_11_
(1,520)
68
Cash in hand - General
20
144
Cash in hand - CLC
42
6
Cash in hand - North Baddesley Youth
6
52
Event Float
_8_
52
**44,992**
**42,877**
**Balance Sheet as at 31 December 2023**|
|---|---|---|---|---|
|31
December
2022|General
Funds|Designated /
Restricted
Funds|Notes|Total|
|£
54,469
1,416
1,816
(12,709)
**44,992**|£
55,301
1,416
1,816
(18,170)
**40,363**|£
142
2,372
**2,514**|_8_
_8_|£
55,443
1,416
1,816
(15,798)
**42,877**|
|20,261
12,302
459
2,155
9,498
47
68
144
6
52
**44,992**|||_9_
_10_
_11_
_8_|20,439
11,312
459
1,586
11,731
(1,250)
(1,520)
20
42
6
52
**42,877**|
J Wheeler, Treasurer. February 2024
## **Disclosures to above accounts**
- _1_ Money Raisied through Cashback purchases
- _2_ Hospitality Grant
- _3_ Coffee Machine purchased with Hospitality Grant
- _4_ Special collection for Ukraine
- _5_ Grant from Romsey Food Bank
- _6_ Fund Raising through Sponsorship raised doing Walk The Testway
- _7_ Purchases using grant money - Equipment and Resources for the Centre and for the Community Gardening Wellness Group
- _8_ These are dormant accounts and there were no transactions in 2022 or 2023.
- _9_ Giving account cleared for Charitable donations
- _10_ Rent went out in January 2024, but related to 2023
- _11_ Charitable donations for 2023, but left the bank account in 2024
4
**Community Life Church, North Baddesley Notes to the Accounts For the year ended 31 December 2023**
## **Statement of Trustees' Responsibilities**
Charity Law requires the Church Council (the Trustees) to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Church (the charity) as at the end of the financial year and of the surplus or deficit of the charity. In preparing those financial statements the Church Council is required to:-
- select suitable accounting policies and then apply them consistently;
- make judgments and estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue to operate, and
- state whether applicable accounting standards and statements of recommended practice have been followed, subject to any material departures disclosed and explained in the financial statements.
The Trustees are also responsible for maintaining proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which are sufficient to show and explain the charity's transactions and enable them to ensure that the financial statements comply with regulations made under the Charities Act. They are also responsible for safeguarding .the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The Trustees are also responsible for the contents of the Trustees' report, and the responsibility of the independent examiner in relation to the Trustees' Report is limited to examining the report and ensuring that, on the face of the report, there are no inconsistencies with the figures disclosed in the financial statements.
These Financial Statements were approved by the Church Council on ####### .
ON BEHALF OF THE TRUSTEES:
Trustee Date
5
**Community Life Church, North Baddesley Notes to the Accounts** f **or the year ended 31 December 2023**
## **Accounting policies**
The accounts have been drawn up in accordance with the provisions of the Charities Acts, and include the results of the charity's operations which are described in the Trustees' Report, all of which are continuing.
The financial statements have been prepared under the historical cost convention and in accordance with Section 1A of Financial Reporting Standard 102 (effective January 2016).
The financial statements are prepared, on a going concern basis and the charity is dependent on donation income and as a consequence the going concern basis is also dependent on donation income continuing.
Incoming resources are accounted for on a receivable basis.
Bank interest is included in the income and expenditure account on a receivable basis.
Liabilities are recognised on an accruals basis in accordance with normal accounting principles, modified where necessary in accordance with the guidance given in the relevant Statement of Recommended Practice for Accounting and Reporting issued by the Charity Commissioners for England & Wales
The policy for including items within the relevant activity categories of resources expended is to allocate costs to the most appropriate activity. In particular the policy for including items within costs of generating funds, charitable activities and governance costs is:
## Costs of generating funds
The costs of raising and generating funds includes the incidental costs of staging various events.
## Charitable activities
Charitable expenditure includes all expenditure directly related to the objects of the charity.
## Governance costs
Governance costs include all expenditure directly related to the administration of the charity, organisational administration and compliance with charitable and statutory requirements.
The charity maintains a general unrestricted fund which represents funds which are expendable at the discretion of the Trustees in furtherance of the objects of the charity. Such funds may be held in order to finance both working capital and capital investment.
The charity has designated certain funds for specific uses – these are: the Building Fund (unrestricted element), the Community Life Centre Account, and the Youth Account. Once funds have been designated for a particular purpose, use of those funds for general purposes will require formal approval of the Trustees.
Restricted funds have been provided to the charity for particular purposes, and it is the policy of the Trustees to carefully monitor the application of those funds in accordance with the restrictions placed upon them.
If upon winding up or dissolution of the charity there remain any assets, after the satisfaction of all debts and liabilities, the assets represented by the accumulated fund shall be transferred to some other charitable body or bodies having similar objects to the charity.
6
**Community Life Church, North Baddesley Notes to the Accounts** f **or the year ended 31 December 2023**
## **Accounting policies** - continued
Apart from Ali Tuft (for which approval is given within the Church’s Constitution) neither the Trustees nor any persons connected with them have received any remuneration, either in the current year or the prior year
The Disclosures to the Accounts on page 4 should be read alongside these accounting policies.
## **Reserves policy:**
The Church Council believes that the Church should hold sufficient balances on its general and other accounts to allow it to continue operating even if there was a significant reduction in the level of giving.
The Church Council considers that the minimum level of these balances should be the equivalent of 16 weeks’ operating costs calculated and reviewed annually – on the basis of expected spend in 2023 this will be in the order of £8,000. The Balance Sheet at 31 December 2023 shows that the unrestricted balance on the General Fund, plus the designated balances of the Building, Youth and CLC Funds stood at £40,400.
## **Statement of Public Benefit for the year ended 31 December 2023**
Because we are legally a “smaller charity” and below the audit threshold, we must include only a brief summary in our Annual Report of the main activities undertaken - you can find that in the main report.
As Church Council (the Trustees) we confirm that we have had regard to the Charity Commission’s public benefit guidance, where relevant.
The Objects of the Church – as set out in its Constitution – are:
“The Church is formed:
- [1] to advance the Christian religion in accordance with the doctrinal basis as set out in Clause 3 [of the Constitution].
- [2] to provide such services to the community that are in keeping with the Christian ethos and exemplified in the Bible.”
We consider that Object [1] above passes the “public benefit test” because advancing the Christian religion in our community has a positive impact on the moral and ethical behaviour of those with whom we come in contact.
Furthermore, our Christian faith and our relationship with God – as Father, Son and Holy Spirit - gives meaning to our lives and encourages us to live in such a way as to benefit the wider society by being good citizens and following the Bible’s teaching on how we should conduct ourselves in society.
Object [2] was added to our Constitution as a result of opening the Community Life Centre – which clearly provides benefit to the whole of the community. As can be seen from main report, the Centre is an open access facility and we have been delighted to assist people from all walks of life including those of other faiths and none.
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## **Community Life Church, North Baddesley**
**Independent Examiner's Report to the Church Council For the year ended 31 December 2023**
## **Report of the Independent Examiner to the Trustees on the accounts of the Charity**
## **Respective responsibilities of Trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’). The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination is needed and I am qualified to undertake the examination by being a qualified member of the Chartered Institute of Public Finance and Accountancy (CIPFA)
## It is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act, and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner’s statement**
My examination was carried out in accordance with all applicable Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.
## **Independent Examiner's Statement:**
In connection with my examination, no material matters have come to my which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Andrew J Clarke cpfa
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The date upon which my opinion is expressed is 5 March 2024
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