## SMALL WORLD
## CULTURAL ARTS COLLECTIVE
keighley art hub
47 low street
Keighley BD21 3PP
www.smallworldkeighley.org Mobile: 07834181491
Email: ask@smallworldkeighley.org
## small world
cultural arts collective Annual report 2020-2021
FUNDING & FINANCE
## We’re still here……………………..
## Our Year 2020-2021
A very strange year indeed, we closed our doors at the end of March along with the rest of the country saying goodbye to our long term participants across the Tune Up and Chill Out and Breathing Space projects and not knowing when we would be able to re-open.
We managed to keep contact with the older group through social media and helped out getting arts resources to lots of members of both groups to ensure they were able to continue being creative. We also set up our own Minecraft server and continued our D&D game online, eventually meeting up for walks when restrictions eased.
In June we received the news that the TUCO project was not to be refunded after 6 years running. This left us not being able to cover the expense of the building and possibly having to close. Luckily we were saved by Jane at Keighley Art Hub who offered us space there and at a huge reduction of our annual costs and we moved in July and August with amazing help from our Breathing Space group and parents. We’re still sorting it all out but have managed to open to our bubble in October through to December with online and one to one support throughout.
Now based more centrally and with our costs dramatically reduced as well as support from the Tudor Trust over the next two years we feel in a much stronger position than we have been for a long time enabling us to continue to offer support to young people in
Despite losing our main funding for the TUCO project we have been kept going over lockdown thanks to the National Lottery Emergency Covid Fund and a grant from Bradford Council. From March we have been very generously supported by The Tudor Trust for the next two years
## TRUSTEES
Anita Gregory
Flo Toch
Judith Brooksbank
Marcus Richardson
Gareth Bannister
## STAFF
Sam Atkins
- Admin/funding/Tune Up Chill Out & Breathing Space
Dawn Noutch
- Tune Up Chill Out Oscar Manthorp
- Breathing Space
OUR AIMS FOR YOUNG PEOPLE UNDER 25 IN KEIGHLEY
Advancing their education and development by providing and promoting a broad range of sustained, participatory, creative arts activities;
Promoting the arts in particular by the establishment and maintenance of a Community Arts and Music Centre;
Developing their capacity and skills in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society; and
Promoting for their benefit the provision of facilities for recreation or other leisure time occupation in the interests of social welfare and with the object of improving their condition of life.
Our main group, Breathing Space, have been very involved in setting up the new space as well as keeping busy over lockdown with various art projects
## Out with the old
In with the new
Room for a slackline and band practice (though this has moved upstairs so we can hear ourselves talk
Clothes design, instrument making, model painting, fabric painting, just some of the activities we were able to support whilst we were closed
Walking around our local area
## Small World Cultural Arts Collective
Charity number 1109457
A company limited by guarantee number 04984522
## Annual Report and Financial Statements
for the year ended 31 March 2021
_Group's logo_
## Small World Cultural Arts Collective
Annual Report and Financial Statements for the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees' report|2 to 5|
|Examiner's report|6|
|Statement of financial activities|7|
|Balance sheet|8|
|Notes to the accounts|9 to 13|
**Prepared by West Yorkshire Community Accounting Service**
1
## Small World Cultural Arts Collective
## Trustees' report for the year ended 31 March 2021
## **Reference and administrative details of the charity, its trustees and advisors**
The trustees during the financial year and up to and including the date the report was approved were: **Name Position Dates** Anita Gregory Chair Flo Toch Treasurer Marcus Richardson Resigned 25 January 2021 Gareth Bannister Resigned 26 April 2021 Beth Jones Appointed 25 January 2021 Tansy Whitfield Appointed 25 January 2021 Samantha Atkins Secretary **Charity number** 1109457 Registered in England and Wales **Company number** 04984522 Registered in England and Wales **Registered and principal address Bankers** Keighley Arts Hub Yorkshire Bank 47 Low Street 73 North Street Keighley Keighley BD21 3PP BD21 3SD
Registered in England and Wales Registered in England and Wales
## **Independent examiner**
Rhys North ACA **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
## **Structure, governance and management**
The charity is a company limited by guarantee and was formed on 3 December 2003. It is governed by a memorandum and articles of association as amended 5 May 2005. The liability of the members in the event of the company being wound up is limited to a sum not exceeding £10.
## **Method of recruitment and appointment of trustees**
The trustees of the charity are also the directors for the purposes of company law and are appointed by the members at the AGM.
2
## Small World Cultural Arts Collective
## Trustees' report (continued) for the year ended 31 March 2021
## **Objectives and activities**
## **The charity's objects**
To further such charitable purposes for the benefit of young people under the age of 25 in Keighley and District as the trustees see fit from time to time in particular by:
- a) advancing their education and development by providing and promoting a broad range of sustained, participatory, creative arts activities;
- b) promoting the arts in particular by the establishment and maintenance of a Community Arts and Music Centre;
- c) developing their capacity and skills in such a way that they are better able to identify, and help meet, their needs and to participate more fully in society; and
- d) promoting for their benefit the provision of facilities for recreation or other leisure time occupation in the interests of social welfare and with the object of improving their condition of life.
## **The charity's main activities**
The centre provides community based creative activities for individual and community benefit, focussing on self expression and self development. Primarily, though not exclusively, for young people. Projects also included music lessons, Saturday Club, Moving On, Planet Drama, Tune Up Chill Out, Music Speaks and Mum Made It.
## **Public benefit statement**
In setting our objectives and planning our activities our trustees have given serious consideration to the Charity Commission’s general guidance on public benefit and in particular the advancement of education, the arts and culture.
## **Achievements and performance**
A very strange year indeed, we closed our doors at the end of March along with the rest of the country saying goodbye to our long term participants across the Tune Up and Chill Out (TUCO) and Breathing Space projects and not knowing when we would be able to re-open.
We managed to keep contact with the older group through social media and helped out getting arts resources to lots of members of both groups to ensure they were able to continue being creative. We also set up our own Minecraft server and continued our D&D game online, eventually meeting up for walks when restrictions eased.
In June we received the news that the TUCO project was not to be refunded after 6 years running. This left us not being able to cover the expense of the building and possibly having to close. Luckily we were saved by Jane at Keighley Art Hub who offered us space there and at a huge reduction of our annual costs and we moved in July and August with amazing help from our Breathing Space group and parents. We’re still sorting it all out but have managed to open to our bubble in October through to December with online and one to one support throughout.
Now based more centrally and with our costs dramatically reduced as well as support from the Tudor Trust over the next two years we feel in a much stronger position than we have been for a long time enabling us to continue to offer support to young people in the area.
## **Staff**
Sam Atkins - Admin/funding/Tune Up Chill Out & Breathing Space Dawn Noutch - Tune Up Chill Out Oscar Manthorp - Breathing Space
3
## Small World Cultural Arts Collective
## Trustees' report (continued) for the year ended 31 March 2021
## **Financial review**
The net income for the year was £14,931, including net expenditure of £675 on unrestricted funds and net income of £15,606 on restricted funds.
## **Reserves policy**
The charity's free reserves, excluding fixed assets, at the year end were £2,575.
The trustees aim to maintain sufficient reserve funds to cover between 3 and 6 months of budgeted operating expenditure which equates to between £6,750 and £13,500 in 2021/2022. The trustees recognise that the current level of reserves falls short of the policy and equates to just less than 1.5 months of running costs.
Despite losing our main funding for the TUCO project we have been kept going over lockdown thanks to the National Lottery Emergency Covid Fund and a grant from Bradford Council.
Additionally Small World moved premises as our funding was reduced over lock down and this has left us in a much stronger position to continue as an organisation as our overheads have been dramatically reduced. We also have been successful in being awarded a grant from the Tudor Trust for £35,000 over two years which covers our overheads as well as providing sessional time for young people. We have other funding bids being submitted which will enable other activities to take place, however even if these are not successful we still have enough income to continue for the next two years as our overheads have been reduced compared to previous years.
Accordingly, whilst the charity has been impacted by the global Covid-19 virus, the trustees have reassessed the charity’s ability to continue for at least 12 months from the date that the accounts are approved and conclude that no material uncertainties exist that cast significant doubt on the charity’s ability to continue as a going concern.
4
## Small World Cultural Arts Collective
## Trustees' report (continued) for the year ended 31 March 2021
## **Statement of trustees' responsibilities**
The trustees (who are also the directors for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with the applicable law and UK Accounting Standards.
Company law requires the trustees to prepare financial accounts for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for the year. In preparing these financial statements, the trustees are required to:
select suitable accounting policies and apply them consistently;
observe the methods and principles in the Charities SORP;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the accounts on a going concern basis unless it is inappropriate to presume that the charitable company will continue in operation.
The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial accounts comply with the Companies Act 2006. 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.
This report has been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities (Charities SORP (FRS102)), and in accordance with the special provisions of the Companies Act 2006 relating to small companies.
Signed on behalf of the board of trustees on 5/1/2022
Anita Gregory (Trustee)
5
## Small World Cultural Arts Collective
## Independent examiner's report to the trustees of Small World Cultural Arts Collective
I report to the charity trustees on my examination of the accounts of the charitable company for the year ended 31 March 2021, which are set out on pages 7 to 13.
## **Responsibilities and basis of report**
As the charity's trustees of the charitable company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act ('the 2011 Act'). 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 examiner's statement**
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
- 1 accounting records were not kept in respect of the company as required by section 386 of the 2006 Act; or 2 the accounts do not accord with those records; or
- 3 the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or
- 4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities [applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)].
I have no concerns and 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.
Rhys North ACA
12/1/2022
## **West Yorkshire Community Accounting Service**
Stringer House 34 Lupton Street Leeds LS10 2QW
6
## Small World Cultural Arts Collective
## Statement of Financial Activities
## (including summary income and expenditure account) for the year ended 31 March 2021
|Notes
2021
Unrestricted
funds
£
**Income from:**
Grants and donations
(2)
10,000
**Total income**
10,000
**Expenditure on:**
Salaries and NI
(3)
-
Payroll charges
139
Freelancer fees
-
Volunteer expenses
-
Training
-
Travel and transport
181
Rent and rates
5,152
Heat, light and power
-
Water rates
-
Building expenses and materials
692
Premises and office expenses
-
Insurance
678
Telephone, fax and internet
1,326
Postage and stationery
4
Materials and event expenses
1,127
Refreshments
238
Small equipment
814
Computer equipment and software
13
Professional fees
-
Independent examination
279
Bank charges
32
Advertising and printing
-
**Total expenditure**
10,675
**Net income / (expenditure)**
(675)
**Fund balances brought forward**
3,250
**Fund balances carried forward**
(4)
2,575|2021
Restricted
funds
£
37,684
37,684
10,293
144
1,155
-
95
58
2,988
706
194
631
625
500
141
68
2,285
586
534
861
13
201
-
22,078
15,606
1,190
16,796|2021
Total
funds
£
47,684
47,684
10,293
283
1,155
-
95
239
8,140
706
194
1,323
625
1,178
1,467
72
3,412
824
1,348
874
13
480
32
-
32,753
14,931
4,440
19,371|2020
Total
funds
£
32,443
32,443
15,774
318
1,150
-
-
-
10,786
1,316
186
2,528
617
1,361
317
11
1,102
385
959
-
13
480
-
72
37,375
(4,932)
9,372
4,440|
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
7
## Small World Cultural Arts Collective
## Balance sheet
|as at 31 March 2021
2021
Unrestricted
£
**Current assets**
Prepayments
278
Cash at bank and in hand
(5)
3,257
**Total current assets**
3,535
**Current liabilities:**
**amounts falling due within one year**
Accruals
960
**Total current liabilities**
960
**Net current assets / (liabilities)**
2,575
**Net assets**
2,575
**Funds**
Unrestricted funds
2,575
Restricted funds
-
**Total funds**
2,575|2021
Restricted
£
-
16,796
16,796
-
-
16,796
16,796
-
16,796
16,796|2021
Total
£
278
20,053
20,331
960
960
19,371
19,371
2,575
16,796
19,371|2020
Total
£
345
5,055
5,400
960
960
4,440
4,440
3,250
1,190
4,440|
|---|---|---|---|
For the year ending 31 March 2021 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit of its accounts for the year in question in accordance with section 476. The trustees (who also the directors for the purposes of company law) acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies’ regime and with FRS 102 (effective January 2019).
The financial statements were approved by the board of trustees on 5/1/2022
Anita Gregory (Trustee)
8
## Small World Cultural Arts Collective
## Notes to the accounts
for the year ended 31 March 2021
## **1 Accounting policies**
## **Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year. No changes have been made to the accounts for previous years.
## **Going concern**
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
## **Incoming resources**
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
## **Grants and donations**
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
## **Expenditure and liabilities**
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
## **Taxation**
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
## **Fund accounting**
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
## **Leases**
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
9
## Small World Cultural Arts Collective
## Notes to the accounts continued
## for the year ended 31 March 2021
|**2 Grants and donations**
BBC Children in Need (CiN)
Bradford Metropolitan District Council
National Lottery Community Fund (NLCF)
The Tudor Trust
Craven Trust
National Foundation for Youth Music (NFYM)
**3 Staff costs and numbers**
Gross salaries
Social security costs
Employment allowance|2021
Unrestricted
funds
£
-
10,000
-
-
-
-
10,000|2021
Restricted
funds
£
11,900
-
8,284
17,500
-
-
37,684|2021
Total
funds
£
11,900
10,000
8,284
17,500
-
-
47,684
2021
£
10,293
87
(87)
10,293|2020
Total
funds
£
28,895
-
-
-
550
2,998
32,443
2020
£
15,774
-
-
15,774|
|---|---|---|---|---|
The average number employees during the year was 2.2, being an average of 0.7 full time equivalent (2020: 3.8, 1 FTE). There were no employees with emoluments above £60,000.
|**4 Restricted funds**
BBC Children in Need (1)
BBC Children in Need (2)
Awards For All
Craven Trust
NLCF
Tudor Trust|Balance b/f
£
14
928
200
48
-
-
1,190|Incoming
£
6,966
4,934
-
-
8,284
17,500
37,684|Outgoing
£
6,980
5,862
200
48
8,284
704
22,078|Transfers
£
-
-
-
-
-
-
-|Balance c/f
£
-
-
-
-
-
16,796
16,796|
|---|---|---|---|---|---|
## **Fund name**
BBC Children in Need (1) BBC Children in Need (2) Awards For All Craven Trust NLCF Tudor Trust
## **Purpose of restriction**
For Breathing Space sessions for young people. For Tune Up and Chill Out art sessions for young people. To purchase new laptops and software. For costs associated with the building.
To support the organisation during the Covid pandemic period. For salary and running costs to support young people in Keighley.
10
## Small World Cultural Arts Collective
## Notes to the accounts continued
## for the year ended 31 March 2021
|**5 **
**6 **|**Cash at bank and in hand**
Cash at bank
Cash in hand
**Tangible assets**
**Cost**
At 1 April 2020
Additions
At 31 March 2021
**Depreciation**
At 1 April 2020
Charge for year
At 31 March 2021
**Net book value**
At 31 March 2021
At 31 March 2020|2021
£
19,959
94
20,053
£
3,791
-
3,791
3,791
-
3,791
-
-
Computer
equipment|2020
£
5,055
-
5,055
Total
£
3,791
-
3,791
3,791
-
3,791
-
-|
|---|---|---|---|
11
## Small World Cultural Arts Collective
## Notes to the accounts continued
for the year ended 31 March 2021
## **7 Related party transactions**
## **Trustee expenses**
No trustee received any expenses during this year or the previous year.
## **Trustee remuneration and benefits**
No trustee received any remuneration or benefit during this or the previous year.
## **Remuneration and benefits received by key management personnel**
The key management personnel of the charity include the trustees and Co-ordinator. The total employee benefits received by the Co-ordinator were £7,265 (2020: £7,961).
No trustee received any remuneration or benefit in this capacity during this or the previous year.
|**Other transactions with trustees or related parties**
Anita Gregory
**8 Operating leases**
Within one year
Expected future minimum lease payments over the remaining life of the lease,
analysed into the period in which the commitment falls due:
Trustee
Provision of cleaning
services
**Name of trustee**
**or related party**
**Relationship to**
**charity**
**Description of transaction**|2021
£
555
555
2021
£
-
-|2020
£
617
617
2020
£
3,369
3,369|
|---|---|---|
12
## Small World Cultural Arts Collective
## Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2021
|2021
2020
Unrestricted Unrestricted
funds
funds
£
£
**Income**
Grants and donations
10,000
-
**Total income**
10,000
-
**Expenditure**
Salaries and NI
-
238
Payroll charges
139
-
Freelancer fees
-
-
Volunteer expenses
-
-
Training
-
-
Travel and transport
181
-
Rent and rates
5,152
-
Heat, light and power
-
-
Water rates
-
-
Building expenses and materials
692
-
Premises and office expenses
-
14
Insurance
678
-
Telephone, fax and internet
1,326
-
Postage and stationery
4
-
Materials and event expenses
1,127
-
Refreshments
238
-
Small equipment
814
-
Computer equipment and software
13
-
Professional fees
-
-
Independent examination
279
480
Bank charges
32
-
Advertising and printing
-
-
**Total expenditure**
10,675
732
**Net income / (expenditure)**
(675)
(732)
**Transfers between funds**
-
136
**Net movement in funds**
(675)
(596)
**Fund balances brought forward**
3,250
3,846
**Fund balances carried forward**
2,575
3,250|2021
Restricted
funds
£
37,684
37,684
10,293
144
1,155
-
95
58
2,988
706
194
631
625
500
141
68
2,285
586
534
861
13
201
-
-
22,078
15,606
-
15,606
1,190
16,796|2020
Restricted
funds
£
32,443
32,443
15,536
318
1,150
-
-
-
10,786
1,316
186
2,528
603
1,361
317
11
1,102
385
959
-
13
-
-
72
36,643
(4,200)
(136)
(4,336)
5,526
1,190|2021
Total
funds
£
47,684
47,684
10,293
283
1,155
-
95
239
8,140
706
194
1,323
625
1,178
1,467
72
3,412
824
1,348
874
13
480
32
-
32,753
14,931
-
14,931
4,440
19,371|2020
Total
funds
£
32,443
32,443
15,774
318
1,150
-
-
-
10,786
1,316
186
2,528
617
1,361
317
11
1,102
385
959
-
13
480
-
72
37,375
(4,932)
-
(4,932)
9,372
4,440|
|---|---|---|---|---|
13
Small World Cultural Arts Collective
Ind•pendent examln•rfs r•port to the trustws of Small Wovld Cultural
Art• Coll•ctfv•
I pOrt io Ihe charity trustses on my examinabon ofthe 8ecount$ ofthe Charrtab cornpany for tha
ended 31 March 2021, which a set out on pages 7 to 13.
R•sponslbllltl•¥ And ba$16 01 roport
As th• chanws trustees of the charitable eompany land also its directors for the purpos9$ of Company lawl
you are responsiblè for the preparation ol the accounts in 8e¢ord8nc8 with the requirements of th• Companh?S
£t 20(E I'lhe 20C6 ACVI.
Having satisfied myself thal the accounts of the charitab company are not qUIred to b• audited under Part
16 of the 2006 Act and are eligib for independent examination, I report in spect of rny Qxarnination ol your
charitys accounts as carried out undor sectv)n 145 of the Charittgs kt I'the 2011 Acfl. In carrwng oul rny
•xarnination I have followed the DIreCtnS gwen by the Charity Comrnission under s8etion 14515llbl of the
2011 Act.
Indgpgndent oxamln•ts $t•tsm•nt
I have completed rny exarninat'on. I confirm that no material matters havè eom• to my attention in connln
wth tho •xaminats"on gNing me cause to beli* that in any material respect
1 ateounting records were not kept in r•$t of th8 company as required by 8Ktion 386 of th6 20C6 Art. or
2 the accounts do not acwrd with thos? records". or
3 the accounis do not ¢ompty wth the accountin9 requirements of secbon of the 2008 Art othèr than
any requirernenl that the aceounts give a'true and fair vN8W which is not a matter considered a5 Part of an
ndependent examination, or
4 the accounts have nol been prepared in aeeordance wth the method3 and prin¢ipl$s ofth8 Ststement of
Recommendod Praets"ea for accounts.ng and reporbng by charib.ès lapplrAble to charibes preparing their
accounts in acrdanCe with thè Financrdl Reporbng Standard appli¢#blÈ in the UK and Republic of
Ireland IFRS 10211.
I have no ncernS and have come across no other matters in eonneth.on with the examin8bon tg which
attention should be drawm in this report in orderto ende a PTtsr und•fStandlng ol the accounts to b
reached.
SvJned.'
Narne.. Rhys North ACA
Date." .........................
W¥•t Yo•11• CommunRy kcounilng Sorvle•
Stringer House
34 Lupton Stre8l
Leed$
LS10 2QW