Charity Registration No. 1094343 (England and Wales} Charity Registration No. SC049759 {Scotland} Comparry Registration No. 04379997 (England and Wales) STEPS CHARITY WORLDWIDE (A Company Limited by Guarantee) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 STEPS CHARITYWORLDWIDE Contents Page Legal and Administrative Infonnation Trustees Report Independent Examiner's Report statement of Financial Activtties Balance Sheet 10 Notes to the Financial Statements 11-20 STEPS CHARITY WORLDWIDE Page I LEGAL AND ADMINISTRATIVE INFORMATION Trustees Mr H Bansal (Chainnan) (From 30 January 2023) Mrs V Boulton elf1￿ Chair) Mr M Atkinson (Resigned 5 March 2024) Mr W Mourad (Resigned 19 December 2023) Secretary Mrs L Guetg-lwatt (Resigned 7 February 2023> General Manager Mr K Sanderson (Appointed 2 January 2024) Charty Number 1094343 (England & Wales) SC049759 {Scotland) Company Number 04379997 Registered Office The White House Wilderspool Business Park Greenalls Avenue Warrington England WA4 6HL Independent Examln8r Danièlle Griffin FCA Moore (South) LLP Suite 3. SecoFKI Floor Friary Court 13-21 HTgh Street Guildford Surrey GU13DG Bankers Barclays Bank pl¢ Leicester LE87 2BB Solicitors Brabners Horton House Exchange Flags Liverpool L2 3YL Accountants Beyond Profrt G104 Bolton Arena Arena Appr￿h Bolton BL6 6LB STEPS CHARITY WORLDWIDE Page 2 TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) FOR THE YEAR ENDED 31 MARCH 2024 The trustees present their report and financial statements for the year end8d 31 March 2024. Structure, governance and management The charity is controlled by its goveming documen( Memorandum of Association: and constilutes a company, limited by guarantee. as defined by the Companies Act 2006. The trustees. who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were: Mr H Bansal Miss V Boumon Mr M Atkinson (Resigned 5 March 2024) Mr W Mcurad (Resigned 19 December 2023) Recruitm8nt and appointrnent of trustees Trustees can be elected by the existing Trustees at meetings. At each Annual General Me8ling one third of Truste8s must retire. but being eligible can offer themselves for re-election. Inductlon and tralnlng of newtrustees New Trustees are typically recruited from amongst the beneftiaties of the charty. health professionals or indNiduals with specific technical skills (IT. law. marketing. etc). The Board also reviews the skills of Trustees and will consider advertising for new Twstees to meet identified strategic needs All new Trustees are offere(l a personalised induction to enable them to be fulty conversant with the organisation. obligations under charity and company law. th8 memorandum and articles, the charity's operations, the staff struclure and responsibilities, financial monitoring and the strategic plan. Trustees are mad8 aware of and encouraged to attend appropriate ext8inal training events where these facilitate the undertaking of their role. Organisational Structure The Board of Trustees is responsible for the governance and overall management of the Charity. The Board meets periodically as needed and aims to m&t quarterly each year. The Trustees are responsible for the strategic direction of the chatity and overseeing all the areas of its operation. The Board of Trustees delegates aulhority to the General Manager. Kenneth Sanderson (previously Wirginia Boulton) for the efficient and effective day40-day operation of the charity. The General Manager is empowered to make decisions and delegate authority for operatb3ns and is required to escalate high risk and lor high impact issues for the timely attention and consideration of the Board. The Charity operates Within a medical environmenl. and therefore it can on occasions be requested to offer condition specific support. The Board has made the decision that any specific condition support should be passed directly to a relevant health professional rather than having an internal appointed Medical Committee to offer this support. Governance and internal control The Twstees continue to consider and identify the major risks to which the charity is exposed. This involves identifying the types of risks the charty faces, prioritising them in terms of potential impad and likelihood of occurrenc8 and identtfying means of reducing risks. The charivs system of internal controls are designed to provide reasonable but not absolute assurance against mat8rial misstalement or loss.. this indudes reviewing the Risk Register and Mtilg￿Ing strategies - the Risk Register was last fully reviewed and updated in June 2022 and a further review was undertaken at the December 2023 Board Meeting. The Trustees are satisfied that the systerns in place minimise their exposure to the major risks. The policies and Pro￿dureS of the charity continue to be reviewed on a rolling basis. The Trustees hired an experienced General Manager to ensure that intemal contro]s and rtsk reviews are implemented on a regular basts going forward. STEPS CHARITY WORLDWIDE Page 3 TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (contlnued) FOR THE YEAR ENDED 31 MARCH 2024 Objectives and activities Steps is the On￿ UK charity working for am of those that are born or acquire in childhood a lower limb condrtion. The charity was founded by Sue Banton in 1980. It was set up to provide support and information to farnili8s of children with lower limb condittons, like Development Dysplasia of the Hip (DDH), Congenital Talipes Equinovarus (dubfoot) or other lower limb conditions such as Fibular or Tibial Hemimelia. Proximal Femoral Focal Deficiency or Perthes. In 2002, we formed a charitable registered company and in 2003 the assets of the original charity were transferred to the new charitable company. The ams were the same except that. whilst the original charty was a children's charity. Ihe new charity can also support adults. This is because many childhood musculoskeletsl conditions of the lower limbs continue to affect adults- and. as children grow up. there is often a gap in knowledge and care provision. In November 2019 we registered Steps Charity Worldwide in Scotland. as a registered Scottish charity. At the same time. we registered our int8r8St to be become a charity in Northern Ireland. The Charity has decided not to pursue the application to become a Charity in Northem Ireland. As a means of consolidation and building reser¥es. the Board decided in 2022 to focus primarily on UK based Charitsble Acttvities and scaled back its inlernalional proieGls and international presence until it had time to prepare a longer term. fully costed. strategic plan. Our Vision We believe that all those affected by a childhood lower limb conditron, being thts congenital or acquired. should hav8 the very best Chan￿ to achieve their maximum potenlial. Our mission is to ensure: that those affected by childhood Iow8r limb conditions are fully infomied and supported, from diagnosis to treatment. that there is widespread understanding of childhood lower limb conditions and of the challenges facing those affecled by them- that every efft)rt is made to improve treatrnent and support for childhood k)wer limb conditions from birth to adulthood. We do this: by providing practical and emotional support through our Steps Helpline and digital p￿Sen￿. by ensuring that families are as fully informed as possible about the realities. challenges and options that lie ahead. a range of award-winning booklets, films and online resources" by offering a safe place to share concems and to beneftt from the experience of others, through our Family Contact servi￿ and online comrnunity" by giving financial support to purchase specialist car seats for children; by increasing public awareness of childhood lower limb condiiions, through our communication actwities: by working ￿1th National Health Systems. to encourage best practice and to raise awareness of the issues concerning patients and their families- by striving for a better future. through our work with research projects lo increase understanding of. and improve treatrnent for, 811 aspects of childhood lower limb conditions. ACHIEVEMENT AND PERFORMANCE The Trustees have continued to monitor revenue and expenses on a monthly basis. and have continued to scale back projects, initiatNes and expenditure as required to secure the financial status of the Charity. During this reporting period. revenue and reserves both increased and the Trustees decided to recruit two new posts of General Manager and Fundraising Lead. These posts were filled in January 2024. STEPS CHARITY WORLDWIDE Page 4 TRUSTEES REPORT (INCLUDING DIRECTORS, REPORn (continued) FOR THE YEAR ENDED 31 fklARCH 2024 Charitable Activities Our cor8 Service is our helpline infonnation service. This includes our phoneline. email information service, family support from our volunteer network. access to an invitation only online group and resources induding publications. videos and webinars. Each year we receive requests for support. These are mostly from parents but also from health professionals. family members and carers. Galls to the helpline are often from parents who are emotional and anxious, they need reliable inform8tion and reassurance vthile others find the reSoUr￿S they need online to answer their questions. Social media enquiries have increased year on year. and we expect this trend to continu8. We have updated our pamphlets. posters and other media to include links to infomiation through QR codes. We are moving fO￿ard to update our communication methods and as can be seen from the figures shown below, these methods of engagement are producing high Ivrfels of interactton with many more people accessirKJ our help and support. Steps Facebook page visited by 16.000 people during the year. The "by invitation onty", Facebook page visited by 6.8CM) members in the period The 'adult condilion" Facebook page visited by 720 members. The fundraising groups page visited by 113 members. Instagram page visited by 4.41JO people. formerty Twitter. visited by 2,800 people Steps YouTube pages visited by 34.000 people. Our helpline services used by over 3.800 people in the wiod. Claire Furmedge Equipment Fund Through the Claire Furmedge Equipment Fund. the charity is able to offer grants to families to enable the purchase of car seats or harnesses for safe transportatton of children whilst in hip spica plaster casts. During the financial year. a number of beneficiaries have received car seats or harnesses. We are gratefijl to the famity and friends of Claire for continuing to support the Fund and donating an extraordinary arriount of money every year. The National Lottery Communlty Fund, England, Wales and Scotland The continued funding from the National Lottery in England. Wales and Scotland has allowed us to continue to offer the right help and support for familie5 in these ra)untsies thrO￿h a ne￿ork of local volunteers who ￿1Ved training and support to do this. The funding also helps recruit volunteers and supports our Helpline in delivery of support that parents require at the times they need it. The National Lottery support means we can continue offering the supply that our parents t811 us they need. Barbara Wards Children's Trust Similarly, the support from the Barbara Wards Children's Trust has meant thal the support parents tell us is of greatest value to them can be maintained and Improved through offering QR code links to online reports. articles and webinars as well as through more tradtiional printer material. Laila's Fund The Charity continues to fundraise for Laila's Fund. We to provide support and assistance for familiès that decide to have elective amputation irrespectNe of wh8ther this is caused by congenital condition. trauma or illness. STEPS GHARITY WORLDWIDE Page 5 TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2024 Step in Camp Fund The Chanty continues to fundraise forthe Step in Camp Fund. The Step in Camps are designed to offer activities and workshops to families affect￿ by h)wer limb conditions where the whole family can step in and share medical. social and emotional experiences that will bring some comfort and support to these families. These Camps have been highty successful, and the Board are looking to run more camps in the future as funding and resources allow. Grants and Donations During the Financial year the Charity gratefulty received the following donations. Th8 Board would like to acknowledge all the invaluable support received and in particular recognise the generous contributions of the following Bodies & Organisations: The National Lottery Communty Fund £19.200 Barbara Wards Children's Charity £5,000 St James Place Charitable Foundation £2.500 AIB Communty Fund £2.500 The Grace Trust £1.000 The Casey Trust £1.000 The George Cadbury Trust £1.000 The Monica Rabagliati Trust £500 The charily is etemalty graleful for a high value donation of £10.000 re￿[ved during the year from an individual Miriam Salbestein. Mlriam's daughter was born with hip dysplasia and Miriam had found dIfF￿Ulty in accessing relevant and recenl infom)ation regarding the condition and receiving the level of support needed. This was accessed through Sleps Worldwide so to show her gratitude and to 8nsuie funding was available to meet the needs of other parents in this kind of situation, Miriam made this generous donation. The charty continues to be thanlrful for the ongoing sponsorship support re￿iVed from Fi61dfisher a commercial partnerwhich amounted to £11.000 in the financial year. Increasing awareness through research projects. campaigns, conference5 and publicity We continue to be the principal parent's organisation on the advisory group of Public Health England's Newborn Infant Physical Examination programme (NIPE). Public Health England supports Ihe UK National Screening Committee and is responsible for the NHS Screening Programmes. We have played an active role in the roll out of the NIPE programme across the UK and presented the work of Steps at several regional workshops. This has increased awareness of the support ServI￿S the charity offers to health professionals on the frontline of identifying hip dysplasia. Research Proj8cts Research remains a key part of our work. We are currenlly participating in the following projects: Understanding of the experiences of children and thelr families when being treated for Perthes dlseas Adam Galloway. a paediatrtc physiotherapist and Visiting Academic Clinical Fellow at the Universty of Leeds, is contributing to a growing body of work researching the effectiveness of different surgical and non-surgical treatments. Adam has secured fvnding from the National Institute for Health Research (NIHR) lo complete a PhD to develop a digital rehabilitation programme of care in the fonn of an app which is accessible for all children with Perthes disease. The research is split up into three workstreams: 1. Qualitatp4e interviews with key stakeholders i[￿ludIng. chiklren. families. clinicians, clinical nurse specialists, physios and surgeons to understand the current expetiences of non-surgical care and identify gaps in non-surgical treatment. 2. Developing an app in conjunction with NHS Digital which will enable people to access infom*tion about Perthes and allow children lo log their exercise and other progress. 3. Testing the app with a group of patients and families attending the Children's Hospital in Leeds. to assess how useful it is as a non-surgical treatment. STEPS CHARITYWORLDWIDE Page 6 TRUSTEES REPORT (INCLUDING DIRECTORS. REPORT) (continued) FOR THE YEAR ENDED 31 MARCH 2024 The overall aim of the research. which is ongoing and WIN last four years in total, is to develop a better understanding of the experiences of childien and their families when being treated for Perthes disease. Working with organisations like STEPS helps Adam access patients and families affeded by Perthes. ensuring the voices of those most impacted by the disease are included. This infomiation, combined with the expert opinion of clinictans and the summary of existing eviden(x. will ensure that the decisions we make to treat children with Perthes in the futu￿ are the best infomed. Flnanclal revlew During the year. the charity rep￿ed income of £235.556 which represents an increase of £33,832 on the previous year. The charity also reported a surplus in the current financial year of £75,083 (2023: £15.237) resulting in the charty having total reserves at the year*nd of £135,362 {2023 - £60.279). Our aim for 2023r24 was to continu8 to closely manage the financial position of the Charity to ensure long-term sustainabilty and as the financial position improve5, the chaTitable activities of Steps be improved to me8t increasing demand. The position has improved in the financial year and the Charity has retumed another surplus wilh an increase in reserves. In the financial year 2024 r25, the finances are in line with expectations however, the Trustees remain keen to monitor and control Costs while seeking to maximise revenues. We are so grateful for our many supporters, old and new as they have provided a signfficant part of our Income. We are very grateful to the commitment and tenacity of individuals in running marathons, holding coffee momings, participating in communty events and taking part in our awareness campaigns. We are also very grateful to conipanies, schools and nurseries who have selected Steps as their chosen charty. Funds At the year end lh8 charity had funds of £135.362 compared to £60.279 in March 2023. Unrestricted funds stood at £98.999 compared lo £23,387 in the previous year. The Trustees. reserves policy is to maintain a level of unrestricted funds that will enable the charity to ensure a continuty of activty. make certain that all existing comm?tments are fulfilled and protect against unforeseen changes in circumstan￿. In perfomiing their annual review of the reserves policy. the Trustees felt that it was also necessary to reflect th8 CU￿ent economic climate facing the UK, in particular the increased rate of Inflation and the Cost-of-Living pressures faced by individuals and organisations. Th8 reserves policy for 2023r24 is therefore to aim to build unrestricted reseNes to £45,000 by the end of the financial year. It Is clear. this has been over achieved by appr0￿MatelY £54,000. This equated to between 5 and 6 months of core operation81 expenditure. This has enabled the Board to move forward and employ both a General Manager and a Lead Fundraising Officer on a part time basis. The Trustees continually review the financial forecasts viith the aim to maintain a robust financial plan allowing the charity to achieve its goals whilst maintaining reserves at a safe level. Trustees closely monitor reserves held by the Charity dunng the year and the reserves policy will be reviewed annually. Plans for tha future The Trustees are committed to developing and extending the work of the charty. to realise our vision that all those wilh a childhood lower limb condilion should have the very best chance lo achieve their Ma￿muM potentiaI. We recognise the need to keep our long-tem) strategy under review. As part of the plans to expand our work. the trustees have unantmously decided to include 'Trauma' as part of the conditions th8 charty supporls. This bs b￿ause of the need to assist children faced with an amputation or lower lirnb impairments due to an accident. The Charty have appointed an 8xperienced General Manager in January 2024 to support the Board of Trustees in achiemng the objectives of the Charity. STEPS CHARITY WORLDWIDE Paqe 7 TRUSTEES REPORT (INCLUDING DIRECTORS, REPORT) {continuedJ FOR THE YEAR ENDED 31 MARCH 2024 Investment polic￿. Steps can make Investments that are within the guidelines and regulations issued from time to time by Ihe Charit! Commission. The charity holds funds in interest bearing bank accounts. Rlsk factors The tfustees have assessed the major risks to which the charity is exposed and are satisfied that systems are in place to mitigate exposure to the major risk& Thank you We would like to end the Trustees, report thanking our staff. volunteers, donors. partners, Injstees and health professionals we work with. We would not be able io conlinue with our work without their hard work and support. The role of General Manager vtss taken on by Kenneth Sanderson C￿1 the 2￿ January 2024. laking over from Virginia Boulton who acted as Chief Executive Officer from January 2023 until January 2024. We would like to Éhank her for her time and commitment fo the charity. Trustees, Responslbllities in Relation to the Financial Ststements The Trustees (who are also directors of Steps Charity Worldwide for the purposes of o)mpany law) are responsible for preparing the Trustees. Annual Report and the finanaal statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Genetally Accepted Accounting Practice). Company law requires the Trustees lo prepare financial statements for each financial year which glve a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources. induding the income and expenditure. of the charitable company for thal period. In preparing these financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistenlly: observe the methods and principles in the appli(3ble Charities SORP 2019 (FRS 102)- make judgements and estimates that are reasonable and prudent.- state whether applicable UK Accounting Standards have been followed. subject to any malerlal departures disclosed and explained in the finanaal stalements.. prepare the financlal statements on Ihe going concem basis unless it is Inappropriaté to presume that the charity will continue to operate. I he Trustees are responsible for keeping adequate accounting records that disdose wlth reasonab!e"_ . accuracy at any lime the financial position of the company and enable them to ensure that the finaD. clai statements comply with the Companies Act 2006. They are also responsible for safeguardlng thè assets- OT the charitable cotnpany and hen￿ for taklng reasonable steps for the prevention and detethon & :_ fraud and other Irregulariti￿￿. This report has been prepared In accordance with the Accounting and Rewl.ing b.y _ehantres- Statement of Recommended Practice applicable to chatittes preparing their arxx)unts.in"accordan with the Financial Reporting Standard 102. The Truslees have tsk8n the exempb()ns pemiitted by section 1A. In addition. the Trustees have tsken advantage of Ihe small compa.ntes' ￿mPtIC￿tS pr￿l￿edbY sediory. 415A of the Companies Act 2006. This Annual Report Was approved by Ihe Board of Trustee¥. tin behalf ty- and signed on Iheir . parHarinder Bansal Trustee and c.hairman STEPS CHARITY WORLDWIDE Page 8 INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF STEPS CHARITY WORLDWIDE I report to the charity trustees on my examination of the accounts of the company for the year ended 31 March 2024. which are sel out on pages 9 10 20. Responsibilities and basis of report As the charity twstees of the company (and also ts directors for the putposes of ￿MpanY law) you are r85ponsible for the pieparation of the accounts in acLordance with the requirements of the Companies Act 20C6 ('the 2006 Act.) and the Charities and Trustee Invesimenl {ScoUand) Act 2005 and the Charities Accounts (Scotland) Regulations 2006. Having satisfied myselflhat the accounts of the company are not required to be audited under Part 16 of the 20C6 Act and that the charity trustees consider that the audit requirement of Regulation 10(1){a) to (c) of the Accounts Regulations does not apply. and are eltgible for independent examination, I report in r8spect of my exarnination of your CoMpan￿S acLounts as carried out under section 145 of the Chartties Act 2011 cthe 2011 A¢t'l and seclion 44(1)(c) of the Chartlies and Trustee Investment {Scolland) Act 2005. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145{5)(b) of the 2011 Act. Independent examlnefs statement My examination is carried out in a¢¢ordance V￿1h Regulalion 11 of the 2006 Accounts Regulations. An examination indudes a review of the aouunting records kept by the d]arity and a comparison of the a¢¢ounts presented with Ihose records. It also indudes consideration of any unusual ilems or disdosures in the accounls and seeks explanations from the trustees con￿Ming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit. and consequently I do not express an audil opinion on the view given by Ihe a(￿unts. I have completed my eXamina￿n. I confirm that no matters have come to my attention in ca)nnection wrth the examination giving me cause lo believe that in any material respect- A¢¢ounting records weTe not kept in respect of Ihe company as required by section 386 of the 2006 Act and Section 44(1){a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulalions., or 2. The accounts do not accord with those r￿ordS OT fail lo comply wrth Regulation 8 of the 2006 Accounts Regulations: or 3. The accounts do not comply with thè accounting requirements of section 396 of the 2006 Act Other than any Tequirement that the accounts give a Irue and fair view which is not a matter considered as part of an independent examination.. OT 4. The accounts have nol been prepared in accordance with the methods and principles of the statement of Recommended Practice for accounting and reporling by charities applicable to charilies preparing their accounts in accordan￿ with the Financial Reporting StarKlard applicable in the UK and Republic of Ireland (FRS 102). I have no GOn￿rnS and have come across no other matters in connection with the examination to which atlention should be drawn in this report in order io enable a proper understanding of the accounts to be reached. Use of our report This report is made to the 0)￿an￿S toaTd of directors. as a body. in accordance with the terms of engagement. My work has been undertaken lo enable me to undertake an independent examination of the dlarity's accounts on behalf of the companys board of directors and for no other PUTpose. To the fullest extent pemitted by law. I do not accept or assume responsibility to anyone other than the company and the company's board of direGtors as a body, fnditions. STEPS CHARITY WORLDWIDE Page 19 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 16. Restricted Funds (continued) Barbara Ward Children's Charity- To provide support through family support sessions and the continulng provision of volunteers. the charity helpline and lrterature. Other- Monies from Sported Foundation to be used for the Clubfoot Day in June 2023. For the year ended 31 March 2023 Balance at Incoming 1 April 2022 resources Resources Balancg at expended 31 March 2023 Claire Furmedge Equipynent Fund English Lottery Fund Laila's Fund Scottish Lottery Fund Wales Lottery Fund Stepin Camp Anton Jurgens Other The Edwin Gostling Foundation 4.233 2,513 10,OLKI 4.500 8,000 7,300 6,325 6.0(Xi (1,365) (5.913) (9.857) (3.675) (6.093) (158) (4.196) (70) {4.21X)) 5,381 6,969 2.588 7,047 5,951 6,167 1,804 535 4.744 26.726 45.243 (35.527) 36.442 The Edwin Gostling Foundation - The monies are to be used to offer support to parents Ihrough recruitment of volunteers. wnning family events, producing publications and lTrterature, and working in hosptials with parents. 17. Unrestricted Funds Balance at Incoming Resources Balance at 1 April 2023 resourc expendgd Transfer 31 March 2024 General Funds 23.837 204.573 {129,411) 98.999 For the year ended 31 March 2022 Balan¢0 at Incoming Resources Balance at 1 April 2022 resources gxponded Transfer 31 March 2023 General Funds Intemational Projects 18.316 156.481 {145.204) (5.756) (5,756) 5.756 23.837 18.316 156.481 (150.960) 23.837 STEPS CHARITY WORLDWIDE Pag8 20 NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024 18. Anatysis of Net Assets Between Funds Unrestricted Restrlcted Funds Funds 2024 2024 Total 2024 Fund balan￿ at 31 March 2024 are represented by: Current assetsl(liabilities) 98.999 36,363 135,362 For the year ended 31 March 2023 Unrestricted Restrlcted Funds Funds 2023 2023 Total 2023 Fund balances at 31 March 2023 are represented by: Current assetsl(liabilities) 23.837 36,442 60.279 19. Related Party Transactions There were no disclosable related party transactions during the year (2023 - none).