| PAGE | |||
|---|---|---|---|
| Report ofthe Trustees | 1-6 | ||
| Report ofthe Independent Auditors |
7-10 | ||
| Statement of Financial | Activities | ||
| Statement of Financial | Position | 12 | |
| Statement of Cash Flows | 13 | ||
| Notes to the Financial | Statements | 14-31 | |
| Detailed Statement of |
Financial | Activities | Appendix |
| Unrestricted | Restricted | Total | Total | |||||
|---|---|---|---|---|---|---|---|---|
| Funds | Funds | Funds | Funds | |||||
| 2021 | 2020 | |||||||
| Notes | F | 6 | 6 | |||||
| INCOME | AND ENDOWMENTS | FROM: | ||||||
| Charitable | activities | 333,032 | 1,625,151 | 1,958,183 | 1,460,489 | |||
| Other trading activity |
16,252 | 16,252 | 21,909 | |||||
| Investment | Income | 7,047 | 7,047 | 7,882 | ||||
| Total | 356,331 | 1,625,151 | 1,981,482 | 1,490,280 | ||||
| EXPENDITURE ON: | ||||||||
| Charitable | activities | 100,349 | 1,639,478 | 1,739,827 | 1,291,430 | |||
| Total | 100,349 | 1,639,478 | 1,739,827 | 1,291,430 | ||||
| NET INCOME/EXPENDITURE | 255,982 | (14,327) | 241,655 | 198,850 | ||||
| Transfers | between | funds | (5,471 ) | 5,471 | ||||
| 250,511 | (8,856) | 241,655 | 198,850 | |||||
| RECONCILIATION | OF FUNDS | |||||||
| Total funds brought forward | 993,535 | 670,453 | 1,663,988 | 1,465,138 | ||||
| TOTAL FUNDS CARRIED FORWARD | 1,244,046 | 661,597 | 1,905,643 | 1,663,988 |
| NOTES | 2021f | 2020f | ||||
|---|---|---|---|---|---|---|
| Cash flows from operating activities: |
||||||
| Cash generated from operations |
149,657 | 179,133 | ||||
| Net cash provided by (used in) operating |
activities | 149,657 | 179,133 | |||
| Cash flows from investing activities: |
||||||
| Purchase oftangible fixed assets |
||||||
| Interest received | 7,047 | 7,882 | ||||
| Net cash provided by (used in) investing |
activities | 7,047 | 7,882 | |||
| Change in cash and cash equivalents |
in | the | reporting | |||
| period | 156,704 | 187,015 | ||||
| Cash and cash equivalents at the beginning |
ofthe | |||||
| reporting period |
1,066,134 | 879,119 | ||||
| Cash and cash equivalents at the end |
of | the | reporting | |||
| period | 1,222,838 | 1,066,134 | ||||
| NOTES TO THE STATEMENT OF CASH FLOWS | ||||||
| 1 RECONCILIATION OF NET INCOME/(EXPENDITURE) |
TO NET CASH FLOW FROM | OPERATING | ||||
| ACTIVITIES | ||||||
| 2021 f |
2020 f |
|||||
| Net income/(expenditure) for the reporting |
period (as per | the | ||||
| statement offinancial activities) |
241,655 | 198,850 | ||||
| Adjustments for: |
||||||
| Depreciation charges |
12,659 | 14,614 | ||||
| Interest received | (7,047) | (7,882) | ||||
| Revaluation | (19,076) | |||||
| (Increase)/Decrease in debtors |
75,027 | (273,026) | ||||
| Increase/(Decrease) in creditors |
(172,637) | 265,653 | ||||
| Net cash provided by (used in) operating |
activities | 149,657 | 179,133 |
| 2 | INCOME FROM CHARITABLE ACTIVITIES | INCOME FROM CHARITABLE ACTIVITIES | ||
|---|---|---|---|---|
| 2021 | 2020 | |||
| E | 6 | |||
| Grants (note 18) |
1,958,183 | 1,460,489 | ||
| 3 | OTHER TRADING ACTIVITIES | |||
| 2021 | 2020 | |||
| E | F | |||
| Training (Test, Trace and Practical services |
Protect) | 2,000 281 |
2,625 | |
| Rental income | 12,000 | 12,000 | ||
| Other income | 1,971 | 7,284 | ||
| 16,252 | 21,909 | |||
| 4 | INVESTMENT INCOME | |||
| 2021 | 2020 | |||
| Interest received | 7,047 | 7,882 | ||
| 5 | NET INCOME/(EXPENDITURE) | |||
| Net income/(expenditure) | is stated after charging/(crediting): | |||
| 2021 | 2020 | |||
| 6 | E | |||
| Depreciation - owned assets |
12,659 | 14,614 |
| Basis of | Voluntary | Other | Total | Total | ||||
|---|---|---|---|---|---|---|---|---|
| Allocation | Unit | Charitable | 2021 | 2020 | ||||
| Activities | ||||||||
| E | F | |||||||
| Costs directly | allocated | |||||||
| to activities | ||||||||
| Staff Costs | Direct | 22,340 | 690,350 | 712,690 | 668,966 | |||
| Project expenditure | and | |||||||
| Grants Awarded | (note 19) | Direct | 789,171 | 789,171 | 420,235 | |||
| Depreciation | Direct | 12,659 | 12,659 | 14,614 | ||||
| Travel expenses | Direct | 264 | 264 | 9,949 | ||||
| Administration | expenses | Direct | 576 | 115,659 | 116,235 | 79,440 | ||
| Support costs | allocated | |||||||
| to activities | ||||||||
| Premises | %of Usage | 1,340 | 48,825 | 50,165 | 57,087 | |||
| Administration | expenses | %of Usage | 1,676 | 56,967 | 58,643 | 41,139 | ||
| Total resources | expended | 25,932 | 1,713,895 | 1,739,827 | 1,291,430 |
| Trustees' expenses paid during the year were as |
follows: | ||
|---|---|---|---|
| 2021 | 2020 | ||
| 6 | |||
| 8 | STAFF COSTS | ||
| 2021 | 2020 | ||
| Wages and salaries Social security costs |
603,752 52,520 |
598,035 46,121 |
|
| Pensions | 56,418 | 54,868 | |
| 712,690 | 699,024 |
| 9 CONIPARATIVE S |
T | ATEMEN | T OF FINANCIAL | ACTIVITIES FOR THE YEA | R ENDED 31 M | ARCH 2020 |
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | ||||
| Funds | Funds | Funds | ||||
| 6 | ||||||
| INCOME AND ENDOWMENTS | FROM | |||||
| Charitable activates |
198,935 | 1,261,554 | 1,460,489 | |||
| Other trading activity Investment Income |
21,909 7,882 |
21,909 7,882 |
||||
| Total | 228,726 | 1,261,554 | 1,490,280 | |||
| EXPENDITURE ON: | ||||||
| Charitable activities |
193,306 | 1,098,124 | 1,291,430 | |||
| Total | 193,306 | 1,098,124 | 1,291,430 | |||
| NET INCOME | 35,420 | 163,430 | 198,850 | |||
| RECONCILIATION | OF FUNDS | |||||
| Total funds brought | forward | 958,115 | 507,023 | 1,465,138 | ||
| TOTAL FUNDS CARRIED FORWARD | 993,535 | 670,453 | 1,663,988 |
| Freehold | Computer | ||||
|---|---|---|---|---|---|
| Land & | Fixtures | Office | Equipment | Total | |
| Buildings E |
& Fittings f |
Equipment E |
&Software | ||
| COST | |||||
| At 1 April 2020 | 605,739 | 19,338 | 27,868 | 10,678 | 663,623 |
| Additions | |||||
| Disposals | |||||
| At 31 March 2021 | 605,739 | 19,338 | 27,868 | 10,678 | 663,623 |
| DEPRECIATION | |||||
| At 1 April 2020 | 189,311 | 14,661 | 27,848 | 10,678 | 242,498 |
| Charge for the year | 12,114 | 525 | 20 | 12,659 | |
| Disposal | |||||
| At 31 March 2021 | 201,425 | 15,186 | 27,868 | 10,678 | 255,157 |
| NET BOOK VALUE | |||||
| At 31 March 2021 | 404,314 | 4,152 | 408,466 | ||
| As at 31 March 2020 | 416,428 | 4,677 | 20 | 421,125 |
| FAIR VALUE | |
|---|---|
| At 1 Apdl 2020 and At 31 March 2021 | 85,500 |
| NET BOOK VALUE | |
| At 31 March 2021 | 85,500 |
| At 31 March 2020 | 85,500 |
| 12 | DEBTORS | ||
|---|---|---|---|
| 2021 | 2020 | ||
| 6 | 6 | ||
| Trade and other payables | 205,424 | 354,478 | |
| Prepayments and accrued income |
136,103 | 62,076 | |
| 341,527 | 416,554 | ||
| 13 | CURRENT LIABILITIES | ||
| 2021 | 2020 | ||
| F | 6 | ||
| Trade and other payables | 132,163 | 58,718 | |
| Social security and other taxation | 20,525 | 13,626 | |
| Grant income deferred | 252,981 | ||
| 152,688 | 325,325 |
| MOVEMENT IN FUNDS |
MOVEMENT IN FUNDS |
Net | |||
|---|---|---|---|---|---|
| movement | |||||
| At 01.04.20 | in reserves | At 31.03.21 | |||
| Unrestricted funds |
|||||
| Unrestricted | funds | 50,876 | 3,286 | 54,162 | |
| Designated | funds | 830,000 | 250,000 | 1,080,000 | |
| Designated | capital funds | 27,159 | (2,775) | 24,384 | |
| Designated | capital funds investment | property | 85,500 | 85,500 | |
| 993,535 | 250,511 | 1,244,046 | |||
| Restricted | funds | ||||
| Restricted | funds | 276,487 | 1,028 | 277,515 | |
| Restricted | capital funds | 393,966 | (9,884) | 384,082 | |
| 670,453 | (8,856) | 661,597 | |||
| 1,663,988 | 241,655 | 1,905,643 |
| MOVEMENT IN FUNDS (Cont.) |
|
|---|---|
| Designated Funds Represent: |
|
| Critical costs | 325,000 |
| Maintaining core activities and staff development |
690,000 |
| ICT equipment reserve |
15,000 |
| Major Repairs | 50,000 |
| 1,080,000 | |
| Designated Capital Spend |
109,884 |
| FOR THE | YEAR END | ED 31 MARCH | 2021 | ||||||
|---|---|---|---|---|---|---|---|---|---|
| Transfers | |||||||||
| 16 | FUNDS | As at | Incoming | Resources | between | As at | |||
| 01-Apr-20 | resources | expended | funds | 31-Mar-21 | |||||
| RESTRICTED FUNDS | 6 | 8 | 6 | 6 | |||||
| Welsh Government via WCVA |
|||||||||
| Youth Led Grants | 6,650 | (6,650) | |||||||
| Voluntary Services Emergency |
Fund | 47,102 | (20,300) | 26,802 | |||||
| WCVA | |||||||||
| Voluntary Services Emergency |
fund- | 29,417 | (27,267) | 2,150 | |||||
| Comic Relief | |||||||||
| European Funded |
|||||||||
| Active Inclusion | (5,471) | 5,471 | |||||||
| Workways + |
19,158 | (19,158) | |||||||
| NPTC Borough Council: | |||||||||
| Family Support Project | 1,707 | 35,000 | (35,000) | 1,707 | |||||
| Digital Inclusion | 2,500 | 2,500 | |||||||
| Older Persons Alliance | 6,052 | 34,000 | (20,905) | 19,147 | |||||
| Youth Engagement Project |
6,206 | (6,206) | |||||||
| Friend in Need Grant |
2,750 | (2,750) | |||||||
| Swansea Bay University | Health Board | ||||||||
| Mental Health Service User Facilitator | 18,865 | (18,865) | |||||||
| Building Strong Bridges | 41,607 | (41,607) | |||||||
| Mental Health Development | 25,039 | (25,039) | |||||||
| Social Value Forum | 13,614 | (13,614) | |||||||
| Feasibility Study - Neath Cluster |
23,065 | 23,065 | |||||||
| Neath Cluster Network Mental |
Health | 10,000 | (1,000) | 9,000 | |||||
| Afan Social Prescribing | 6,124 | 21,930 | (28,054) | ||||||
| Building Safe 8 Resilient Communities | 119,902 | 297,139 | (392,519) | 24,522 | |||||
| Upper Valley Social Enterprise | 21,635 | 21,635 | |||||||
| Carers Partnership | 54,628 | (54,628) | |||||||
| Western Bay Co-Production |
39,128 | (39,128) | |||||||
| Citizens Panel | 1,685 | 1,685 | |||||||
| Integrated Care Fund |
2,261 | 2,261 | |||||||
| Social Prescribing Services |
46,618 | (30,087) | 16,531 | ||||||
| Mental Health Service Provision | Grants | 200,000 | (200,000) | ||||||
| ICF Capital Grant | 200,000 | (189,112) | 10,888 | ||||||
| Winter Pressures | 10,000 | (10,000) | |||||||
| National Lottery Community |
Fund | ||||||||
| Community Companions |
49,793 | 102,056 | (142,128) | 9,721 | |||||
| Link Up | 13,745 | 16,364 | (10,745) | 19,364 | |||||
| Pen-y-Cymoedd | |||||||||
| Supporting Communities |
2,529 | 86,483 | (77,121) | 11,891 | |||||
| Welsh Government | |||||||||
| Foundational Economy |
89,549 | (89,549) | |||||||
| Welsh Government via CCS |
|||||||||
| West Glamorgan Volunteering |
Grant - CCS | 45,898 | (45,898) | ||||||
| Other Grants | |||||||||
| Comic Relief | 9,520 | 5,250 | (5,250) | 9,520 | |||||
| BME Association | 6,129 | (6,129) | |||||||
| Ffynnon Oer Neath Valley | 2,972 | 14,719 | (3,596) | 14,095 | |||||
| Ffynnon Oer Afan Valley | 20,281 | 32,385 | (2,944) | 49,722 | |||||
| People's Health Trust |
5,781 | 27,000 | (32,781) | ||||||
| Social Enterprise Support |
21,573 | (21,573) | |||||||
| Census Supporl Service | 6,362 | (5,077) | 1,285 | ||||||
| Crisis - In This Together | 4,938 | (4,914) | 24 | ||||||
| 276,487 | 1,625,151 | (1,629,594) | 5,471 | 277,515 | |||||
| Designated Funds |
942,659 | 247,225 | 1,189,884 | ||||||
| Unrestricted Funds |
50,876 | 356,331 | (100,349) | (252,696) | 54,162 | ||||
| Restricted Capital Funds |
393,966 | (9,884) | 384,082 | ||||||
| TOTAL FUNDS | 1,663 988 | 1,981,482 | 1,739,827 | 1,905,643 |
| 16 | FUNDS | Transfers | ||||||||
|---|---|---|---|---|---|---|---|---|---|---|
| As at | Incoming | Resources | between | As at | ||||||
| RESTRICTED FUNDS | 01-Apr-19 | resources 6 |
expended f |
funds 6 |
31-Mar-20 6 |
|||||
| Welsh Government via WCVA |
||||||||||
| Youth Led Grants | 14 | 10,250 | (10,264) | |||||||
| European Funded |
||||||||||
| Active Inclusion | 45,437 | (45,437) | ||||||||
| Workways Plus |
17,987 | (17,987) | ||||||||
| NPT Council: | ||||||||||
| SSVS | 31,267 | (31,267) | ||||||||
| Family Support Project | 1,707 | 35,000 | (35,000) | 1,707 | ||||||
| Digital Inclusion | 2,500 | 2,500 | ||||||||
| Older Persons Alliance | 33,000 | (26,948) | 6,052 | |||||||
| Youth Engagement Project |
24,822 | (24,822) | ||||||||
| Swansea Bay University | Health Board | |||||||||
| Mental Health Service User Facilitator |
18,865 | (18,865) | ||||||||
| Building Strong Bridges | 41,607 | (41,607) | ||||||||
| Mental Health Development |
25,039 | (25,039) | ||||||||
| Social Value Forum | 7,226 | (7,226) | ||||||||
| Neath Cluster Network |
Patient | 3,079 | (3,079) | |||||||
| Engagement | ||||||||||
| Neath Cluster Network | Mental | Health | 5,000 | 10,000 | (5,000) | 10,000 | ||||
| Afan Social Prescribing | 25,745 | (19,621) | 6,124 | |||||||
| Upper Valley's Patient Engagement Building Safe &Resilient Communities |
2,000 351,703 |
(2,000) (231,801) |
119,902 | |||||||
| Upper Valley Social Enterprise | 21,635 | 21,635 | ||||||||
| Strategic Framework | 7,168 | (7,168) | ||||||||
| Carers Partnership | 23,494 | (23,494) | ||||||||
| Citizens Panel | 1,733 | (48) | 1,685 | |||||||
| Integrated Care Fund |
2,261 | 2,261 | ||||||||
| Western Bay Co-Production | 33,145 | (33,145) | ||||||||
| National Lottery Community |
Fund | |||||||||
| Community Companions |
34,116 | 129,477 | (113,800) | 49,793 | ||||||
| Link Up | 23,267 | 14,293 | (23,815) | 13,745 | ||||||
| Pen-y-Cymoedd | ||||||||||
| Supporting Communities |
1,215 | 84,191 | (82,877) | 2,529 | ||||||
| Welsh Government | ||||||||||
| Foundational Economy |
10,450 | (10,450) | ||||||||
| Other Grants | ||||||||||
| Comic Relief | 110,250 | (100,730) | 9,520 | |||||||
| BMEAssociation | 1,021 | (1,021) | ||||||||
| Ffynnon Oer Neath Valley | 14,588 | (11,616) | 2,972 | |||||||
| Ffynnon Oer Afan Valley | 28,281 | 32,097 | (40,097) | 20,281 | ||||||
| People's Health Trust | 78,224 | (72,443) | 5,781 | |||||||
| Social Enterprise Support |
21,573 | (21,573) | ||||||||
| 103,173 | 1,261,554 | (1,086,240) | 276,487 | |||||||
| Designated Funds |
938,313 | 14,346 | (10,000) | 942,659 | ||||||
| Unrestricted Funds |
19,802 | 228,726 | (207,652) | 10,000 | 50,876 | |||||
| Restricted Capital Funds |
403,850 | (9,684) | 393,966 | |||||||
| TOTAL FUNDS | 1.48,138, 110, 80 | ~130 | 1,663,988 |
| FO | R THE YEAR EN | DED 31 MARCH 2021 | ||||
|---|---|---|---|---|---|---|
| 18 | GRANTS RECEIVED | 2021 | 2020 | |||
| E | ||||||
| Welsh Government via WCVA: |
||||||
| Core Funding | 280,523 | 146,731 | ||||
| Youth Led Grants | 6,650 | 10,250 | ||||
| Voluntary Services Emergency |
Fund | 47,102 | ||||
| 334,275 | 156,981 | |||||
| WCVA | ||||||
| Voluntary Services Emergency |
Fund - Comic | |||||
| Relief | 29,417 | |||||
| European Funding |
||||||
| Active Inclusion | (5,471) | 45,437 | ||||
| Workways Plus |
19,158 | 17,987 | ||||
| 13,687 | 63,424 | |||||
| NPT Council | ||||||
| Core Funding | 44,000 | 43,695 | ||||
| SSVS | 31,267 | |||||
| Family Support Project | 35,000 | 35,000 | ||||
| Older Persons Alliance | 34,000 | 33,000 | ||||
| Youth Engagement Project |
6,206 | 24,822 | ||||
| Friend in Need Grant |
2,750 | |||||
| Swansea Bay University |
Health Board | 121,956 | 167,784 | |||
| Core Grant | 8,509 | 8,509 | ||||
| Mental Health Service User Facilitator |
18,865 | 18,865 | ||||
| Building Strong Bridges | 41,607 | 41,607 | ||||
| Mental Health Development |
25,039 | 25,039 | ||||
| Social Value Forum | 13,614 | 7,226 | ||||
| Feasibility Study - Neath | Cluster | 23,065 | ||||
| Neath Cluster Network |
Mental | Health | 10,000 | |||
| Afan Social Prescribing | 21,930 | 25,745 | ||||
| Upper Valley's Patient Engagement Building Safe6Resilient Communities |
297,139 | 2,000 351,703 |
||||
| Upper Valley Social Enterprise | 21,635 | |||||
| Strategic Framework | 7,168 | |||||
| Carers Partnership | 54,628 | 23,494 | ||||
| Western Bay Co-Production | 39,128 | 33,145 | ||||
| Social Prescribing Services |
46,618 | |||||
| Mental Health Service Provision |
Grants | 200,000 | ||||
| ICF Capital Grant | 200,000 | |||||
| Winter Pressures | 10,000 | |||||
| 1,000,142 | 576,136 | |||||
| National Lottery Community |
Fund | |||||
| Community Companions |
102,056 | 129,477 | ||||
| Link Up | 16,364 | 14,293 | ||||
| 118,420 | 143,770 | |||||
| Pen-y-Cymoedd | ||||||
| Supporting Communities |
86,483 | 84,191 | ||||
| Welsh Government | ||||||
| Foundational Economy |
89,549 | 10,450 | ||||
| GRANTS CARRIED FORWARD | 1,793,929 | 1,202,736 |
| GRANTS AWARDED (cont.) | |
|---|---|
| ICF Capital Grants (cont.): | |
| Crynant Community Association |
10,500 |
| Tairgwaith Workingmens Club |
9,205 |
| Mental Health Service Provision: | |
| Swansea Mind |
16,623 |
| NPT Mind | 16,090 |
| Congolese Development Project |
9,303 |
| Resolven Building Blocks |
10,681 |
| Relate | 10,130 |
| Faith in Families | 11,193 |
| Family Housing Association Wales Ltd |
7,036 |
| Roots Foundation | 6,816 |
| Chinese in Wales Association |
7,284 |
| Liam au | 11,400 |
| African Community Centre |
12,663 |
| Marauders Mens Health |
9,268 |
| Hafan Cymru | 13,500 |
| Crynant Community Association |
6,654 |
| SCVS | 17,605 |
| Building Safe &Resilient Communities: | |
| Giants Grave Boys &Girls Club | 20,000 |
| Neath Boys &Girls Club | 19,133 |
| Briton Ferry Resource Centre | 19,808 |
| Briton Ferry Llansawel AFC |
20,000 |
| Ynysmaerdy Bowls Association |
12,897 |
| Supporting Communities - Interlink |
36,016 |
| Community Companions: |
|
| BAVO | 40,531 |
| 2021 | 2020 | ||||||
|---|---|---|---|---|---|---|---|
| F | |||||||
| INCOME BROUGHT | FORWARD | 1,704,380 | 1,192,286 | ||||
| Welsh Government | |||||||
| Foundational Economy |
89,549 | 10,450 | |||||
| Welsh Government | via CCS | ||||||
| West Glamorgan | Volunteering | Grant -CCS | 45,898 | ||||
| Other Grants | |||||||
| Comic Relief | 5,250 | 110,250 | |||||
| BME Association | 6,129 | 1,021 | |||||
| Ffynnon Oer Neath Valley | 14,719 | 14,588 | |||||
| Ffynnon Oer Afan | Valley | 32,385 | 32,097 | ||||
| People's Health Trust | 27,000 | 78,224 | |||||
| Social Enterprise | Support | 21,573 | 21,573 | ||||
| Census Support Service | 6,362 | ||||||
| Crisis - In This Together | 4,938 | ||||||
| Other Income | |||||||
| Training (Test, Trace | and Protect) | 2,000 | |||||
| Practical Services | 281 | 2,625 | |||||
| Bank Interest | 7,047 | 7,882 | |||||
| Rental Income | 12,000 | 12,000 | |||||
| Other Income | 1,971 | 7,284 | |||||
| 277,102 | 297,994 | ||||||
| TOTAL INCOMING RESOURCES | 1,981,482 | 1,490,280 | |||||
| EXPENDITURE | |||||||
| Salaries | 603,752 | 598,035 | |||||
| Employers Nl |
52,520 | 46,121 | |||||
| Subcontracted staff |
53,965 | 16,063 | |||||
| Pension | 56,418 | 54,868 | |||||
| Telephones | 10,152 | 8,011 | |||||
| Rent and Rates | 1,001 | 1,604 | |||||
| Heat and Light | 5,188 | 6,883 | |||||
| Cleaning | 3,480 | 2,955 | |||||
| Sundry Expenses | 2,971 | 3,697 | |||||
| Staff Travel | 264 | 9,949 | |||||
| Postage and Stationery | 6,678 | 7,854 | |||||
| Printing services |
540 | ||||||
| Voluntary Voice |
1,095 | ||||||
| Computer Software and Support |
16,506 | 8,618 | |||||
| Translation Costs |
90 | 549 | |||||
| EXPENDITURE CARRIED FORWARD | 814,080 | 765,747 |