Company Number **04762748** Registered Charity Number **1109664** ## KINGDOM LIFE MINISTRIES A Charitable Company Limited By Guarantee **REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021** _1_ ## **KINGDOM LIFE MINISTRIES Annual Trustees Report and Financial Statements** |Year Ended 31 May 2021|| |---|---| |**CONTENTS**|| ||**Page**| |Legal and administrative information|3| |Report of the Trustees|4-9| |Report of the auditors|10-11| |Statement of financial activities|12| |Balance sheet|13| |Notes to the financial statements|14-17| _2_ ## **KINGDOM LIFE MINISTRIES** ## **Annual Trustees Report and Financial Statements LEGAL AND ADMINISTRATIVE INFORMATION** ## **Trustees & Directors:** Jordanne Mbaki (appointed21/02/2021) Cindy Kahungu ( appointed 21/02/2021 Esther Chinazaekepere ( appointed 21/02/2021) Nsasa Mfuka ( appointed 21/02/2021) **Company number:** 04762748 **Charity number:** 1109664 ## **Accountants:** Jacob Manu & Co 1 Mark Street Stratford London E15 4GY ## **Registered Office:** 117 Bruce Grove Tottenham London N17 6UR _3_ ## **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** The Trustees present the financial statements of KINGDOM LIFE MINISTRIES for the year ended 31 May 2021. The Trustees are also directors for Companies Act purposes. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (revised 2005) in preparing the Annual Report and Financial Statements of the charity/company. The Report and Financial Statements also comply with the Companies Act 2006. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** ## **Legal status and Governing document** The Church is a charitable company limited by guarantee. The objects and powers of the company were established in its Memorandum of Association and are governed by its Articles of Association. The directors of the charitable company (the charity) are its trustees for the purposes of the charity law and throughout this report are collectively referred to as the Trustees. They are responsible for arranging and organising Annual General Meetings - AGM. ## **Induction and Training** The existing Trustees are familiar with the practical work of the Church. Any new trustees would undergo orientation to inform them on their legal obligation under charity and company law, the content of the Memorandum and Articles of Association, the decision-making processes, the objectives and strategies and recent financial performance of KINGDOM LIFE MINISTRIES. Additionally, the charity arranged appropriate training internally and through other voluntary training providers. The Trustees and all involved in the running of the charity, including volunteers are always encouraged to attain/refresh the necessary skills required to achieve the objectives of the company. ## **Organisation** The Board of Trustees is responsible for the overall strategy and direction of the charity and meet at least twice a year. The Trustees give their time on a voluntary and unpaid basis. _4_ ## **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **Risk Management** The Trustees carry out continuous assessments to prioritise the company’s risk and to strengthen our resilience. The Trustees have examined the principal areas of CHURCH operations and have considered the major risks that could arise in these areas. In the opinion of the Trustees, CHURCH has appropriate policies and procedures in place, which provide reasonable assurance that the risks identified by them are mitigated to an acceptable level. Major risks, for this purpose, are those that may have a significant effect on: - Quality and suitability of programmes. - Achievement of the programme's aims and objectives. - Availability of competent volunteers to manage the programmes; - Availability of funding for the programmes. ## **Interest of Board of Trustees** No member of the Trustees had, at any time during the period under consideration, any interests in the charity which require disclosure in this report. ## **OBJECTIVE, AIMS AND PRINCIPAL ACTIVITIES** The KINGDOM LIFE MINISTRIES was set up to among others, advance the Christian faith in accordance with the general principles and doctrines of Christ Jesus. The principal activities of the church include: 1. To approve all scriptural teachings methods and disapprove unscriptural methods and conducts 2. To encourage and promote evangelism 3. To promote a basis of fellowship among Christians of faith 4. To establish and maintain departments and institutions such as Bible Schools etc for the propagation of the Gospel and the work of the Church 5. To encourage and promote education and total well-being of the believers The main activities undertaken in relation to its objects and for public benefit include the following: 1. Counselling and advise to help members and the community as a whole 2. Outreach work to provide support to the youth who are vulnerable to fall into bad habits 3. Organising and holding crusades, special seminars, conferences and evangelism. _5_ **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **ACHIEVEMENTS, PERFORMANCE AND PLANS FOR THE FUTURE** ## **Delivering Public Benefit** The charity carries out various activities in pursuance of its charitable aims. The Trustees are pleased to be able to report on another varied and wide range of activities and events that have taken place throughout the financial year. The Trustees consider the following activities summarised below provide benefit to members of the church, non-members and the local and wider community of London and the United Kingdom. The church continues to effectively demonstrate that the church is both relevant and vital for wider society. Our unceasing passion is to honour God with our lives and be a blessing to humanity with our different gifts. ## **Teaching/lectures/Youth Ministry** We continue to promote Bible study and religious teachings and practices. This has helped changed the members and the youth and they continue to be vibrant in the church activities and it has enhanced their spiritual growth, development and good morals as a person and in the community. ## **A Call to Prayer – Prayer Initiative** We hold weekly prayer initiative through the Welfare and Intercessory Ministry to facilitate effective, fervent and specific prayers for individuals, families, our communities, government and the international community. A Prayer line is active in this Ministry to ensure there are people dedicated to pray at set time. Our weekly and monthly Fasting and Prayer Programme also gives an opportunity for all Christian and members of the community to come together to pray for individuals, families, children and young people, local communities, and nations. The church continues to organise annual retreats, counselling sections, seminars and workshops which gives everyone an opportunity to participate in prayer walks, workshops and to integrate. This helps to build cohesiveness, sharpen the spiritual development of the church members, families, friends and well-wishers. It helps to increase spiritual development and has also increased the spiritual atmosphere in our worship. This has become a well anticipated event for members and nonmembers including our children and young people. _6_ **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **Conference** The annual International Conference and Convention held was well attended and attracted people from various countries. Positive responses and feedback have been received from delegates. The church continues to reach further in the fulfilment of its divine assignment, touching many more lives with liberating message of the kingdom of God and the practical demonstration of God’s grace and favour in different ways in the United Kingdom and other nations. ## **Financial and Budget Management** Teaching and lectures are provided to teach people personal financial and budget management on how to effectively manage their finances, prioritise and set SMART goals and achieve objectives. Qualified professionals within the Church teach others on how to achieve their goals and be successful in their career path. We continue to receive feedback and testimonies from individuals whose lives have been positively transformed. _7_ **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **Marriage Seminar** A Biblical Framework for building families and healthy society - The attendance to this monthly seminar continues to increase. Seminars are held monthly to promote strong family values, strengthen marriages and support those who are single and those who face family challenges. The Church continues to see an increase in marriages and conducted several marriage ceremonies. We continue to provide a family meal at the end of the year. Positive responses and very good feedback received. Advice and counselling are also provided on a weekly basis. ## **Thanksgiving Service** This year’s Thanksgiving Service which is not limited to members of church but is open to members of the community had an overflow in attendance. Members and their families, friends, well-wishers and supporters of the Ministry fellowship together giving God thanks and praise for His mercies, grace and protection upon us, upon our nations, government, leaders and upon Pastorate who works tirelessly for God to bless the Church. ## **Family Away Day** This annual family outing gives members, families, and supporters of the Ministry the opportunity to spend some time together away from the hustle and bustle of daily life. It helps families including our children and young people to bond. This year’s away day was well attended, and everyone participated in different fun-filled activities. Our children, young people and families engaged in vibrant activities which help to strengthen their faith. . _8_ **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **Children and Young People Forum/Youth Ministry** Our children and young people are integral to the Ministry and our weekly Sunday School are well attended. We continue to see significant improvement and achievement in their academic reports and performance. Weekly Sunday schools are provided by our qualified teachers which enable our children and young people to gain core knowledge in Religious Studies. We also hold frequent youth meetings/forum for teenagers and young adults who are active in the church. They are given a platform to showcase their talents, skills and ability in a larger audience on a monthly basis. This is a great driver for them, it enables and motivates them to learn, grow, develop and pursue their goals. These forums also help develop their talents, confidence, self esteem and improve their academic achievements. It helps them integrate better in the wider community. Parents continue to give positive feedback and expressed their gratitude. ## **Conventions, Retreats and Leadership Seminars** These are held annually to develop and enhance leadership skills in individuals and to train those in leadership to fulfil their potential and achieve their goals. The convention is held annually, whilst Retreats and leadership seminars are held twice annually to develop and enhance the spiritual alertness of the members and leaders in the Ministry. _9_ **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **FUTURE DEVELOPMENTS/PLANS FOR THE FUTURE** Our theme is “THE HARVEST”; I will make you exceedingly fruitful and “I will make nations of you and kings shall come from you” – Genesis 17:7. This is in furtherance of our Mandate of the Gospel – The Great Commission. This is our guiding vision and this would increase the membership base and expand into other areas of London as branches. A summary of the result of the KINGDOM LIFE MINISTRIES’ activities during the period are given in the Statement of Financial Activities on page 9. The total income of the charity amounted to £107,415 from regular Sunday tithes and offering The Church is still committed to owning its own building and as such the Building committee is empowered to look for a permanent place of worship of our own. The Church continues to raise funds annually for the building fund which is restricted for the purposes of the building. ## **VOLUNTEERS** The church thrives on the energy and willingness of its volunteers who continue to engage with enthusiasm and commitment to the vision and work of the church. They are central to the ethos and operations of the Charity. They donate their time, expertise, and equipment to implement programs and to provide other services. The church is very grateful for this generosity. The financial value of this generosity has neither been calculated nor included in the financial statements because it is difficult to quantify these in monetary terms. We continue to see an increase in more people giving their time for the work of God which is very encouraging and motivating to the leadership of the Church. _10_ **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **FINANCIAL REVIEW** The book values of the assets held at the year-end, in the opinion of the Board of Trustees, as stated in the financial statements. Also, in its opinion, adequate assets are available to fulfill the obligations of the charity. Total resources expended in the year include a total cost of 85,604 - made up of direct charitable costs of £82,566 and governance costs of £3,038. The governance costs were mainly made up of Accountancy fees and professional expenses. The governance costs are approved by the Trustees. The total fund on 31 May 2021 was £64,686 all of which were unrestricted funds. ## **RESERVES POLICY** KINGDOM LIFE MINISTRIES maintains unrestricted funds, which are the free reserves of the charity, at a level that is at least twelve months of committed expenditure, excluding direct charitable costs and other costs. Excess unrestricted funds, to the extent represented by liquid assets, will be used to meet recurrent operational costs, except where the Trustees consider that the funds should be retained for possible future projects. ## **INVESTMENT POLICY** The Trustees have the power to invest in such assets as they see fit. The charity's investment policy is appropriate to the nature of the funds for which the investment is held. The primary investment aim is to provide a high degree of security and liquidity and to maximize returns whilst adopting a conservative approach. ## **GRANT-MAKING POLICY** The Trustees make grants as an effective means of delivering support and assistance to other programmes that fit within the objectives of KINGDOM LIFE MINISTRIES, during the year under consideration, no grant was made. _11_ **KINGDOM LIFE MINISTRIES REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MAY 2021 Company Number 04762748 Registered Charity Number 1109664** ## **STATEMENT OF TRUSTEES' RESPONSIBILITIES** Company law requires the directors, who are referred to here as the Trustees, to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity at the year end of its incoming resources and resources expended during that year. In preparing those financial statements, the Trustees are required to: - select suitable accounting policies and then apply them consistently; - make judgments and estimates that are reasonable and prudent; - state whether applicable accounting standards and statements of recommended practice have been followed subject to any departures disclosed and explained in the Financial Statements. - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in service The Trustees are responsible for keeping proper accounting records, which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements 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. ## **INDEPENDENT EXAMINERS** Jacob Manu & Co has expressed their willingness to continue in service and a resolution on this would be put to the Board of Trustees at the forth-coming Annual General Meeting. ## **STATEMENT OF DISCLOSURES** a) So far as the Trustees are aware, there is no relevant information of which the company's Independent Examiners are unaware, and b) They have taken all the steps that they ought to have taken as Trustees in order to make themselves aware of any relevant information and to establish that the company's Independent Examiners are aware of that information. By order of the Board of Trustees ............................................... Cindy Kahungu Trustee Date: ...21 .......Day of..October 2022 _12_ ## **KINGDOM LIFE MINISTRIES INDEPENDENT EXAMINERS' REPORT FOR THE YEAR ENDED 31 MAY 2021** We have examined the financial statements on pages 9 to 14 for the year ended 31 May 2021 which comprises the statement of financial activities, the balance sheet and the related notes. These financial statements have been prepared under the historical cost convention and the accounting policies set out therein. The report is made solely to the Charity's Trustees, as a body, in accordance with Section 44 of the Charities Act 1993. The Trustees of the charity are of a general opinion that an audit is not required in accordance with Section 43(2) of the 1993 Act, and have opted for an independent examination instead. ## **Respective responsibilities of trustees and auditors** The Trustees, some of which are also the directors, have responsibilities for preparing the Trustees' Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards. These are set out in the Statement of Trustees' Responsibilities in the Report of the Trustees. Our responsibilities as independent examiners of the charity are: 1. to examine the books and accounts of the charity in compliance with Section 43 of the 1993 Act; 2. to strictly adhere to the general directions provided by the Charity Commission under Section 43(7)(b) of the Charities Act 1993; and 3. to state whether particular matters have come to our attention in the course of our examination. 4. We report to you whether the financial statements have properly been prepared in accordance with United Kingdom Generally Accepted Accounting Practice, the Companies Act 2006 and in accordance with the Charities Act 1993. We also report to you whether the information given in the Trustees' Report is consistent with the financial statements. We consider the implications of our report if we become aware of any apparent misstatements or material inconsistencies with the financial statements. In addition we report to you if the charity has not kept proper accounting records, if we have not received all the information and explanations we require for our work, or if information specified by law regarding trustees' remuneration and other transactions with the charity is not disclosed. _13_ ## **KINGDOM LIFE MINISTRIES INDEPENDENT EXAMINERS' REPORT FOR THE YEAR ENDED 31 MAY 2021** ## **Basis of opinion** Our examination was carried out in accordance with the General Directions provided by the Charity Commission. The examination includes a review of the books and documents and other accounting records kept by the charity and comparing these with the accounts presented. Our examination also includes consideration of any unusual disclosures or items in the accounts, and seeking explanations from the Trustees. It is imperative to state here that 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'. Our report is therefore limited to the statements below: ## **Independent examiners' statement** In connection with our examination, we report that no matter has come to our attention, which gives cause to believe that the following have not been met: 1. Keeping proper accounting records in accordance with Section 386 and 387 of the Companies Act 2006. 2. Preparing accounts which accord with the underlying accounting records and which are in compliance with the Companies Act 2006, the United Kingdom Generally Accepted Accounting Practice (UK GAAP), the Statements of Recommended Practice (SORP) - Accounting and Reporting by Charities and the Charities Act 1993. 3. Consistency of the information contained in the Trustees Report with the financial statements. ........................................................................ Date: 21 Day of....October.....2022 Jacob Manu & Co Chartered Certified Accountants 1 Mark Street, Stratford, London, E15 4GY _14_ ## **KINGDOM LIFE MINISTRIES STATEMENT OF FINANCIAL ACTIVITIES (SOFA) (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 MAY 2021** ||**Unrestricted 2021 2020**|**Unrestricted 2021 2020**| |---|---|---| ||**Funds Total Total**|| ||**£ £ £**|| |**INCOMING RESOURCES**||| |**_Voluntary income_**||| |Donations|64,686 64,686|107,415| |**_Activities for Generating Funds_**||| |Special fund raising|-
-|-| |**_Other incoming resources_**||| |Gift Aids||| |**Total incoming resources**|**64,686107,415**|**107,415**| |**RESOURCES EXPENDED**||| |**_Charitable activities:_**||| |(Costs of activities in furtherance||| |of the objects of the charity)||| |Expenditure on charitable activities|85,604 85,604
|150,662| |**Total resources expended**|**85,604 85,604**|**150,662**| |**Net movement in funds for the period**|**(20,918) (20,918)**|**(43,247)**| |Balance brought forward|69,347 69,347|112,594| ||48,429 48,429|69,347| |**Total Funds as at 31 May 2021**|**48,429 48,429**
|**69,347**| All of the above results are derived from continuing activities. All gains and losses recognised in the period are included in the above. The notes on pages 14 to 17 form part of these financial statements. _15_ |**KINGDOM LIFE MINISTRIES**
**BALANCE SHEET**
**FOR THE YEAR ENDED 31 MAY 2021**
**Notes**
**FIXED ASSETS**
Tangible assets
**Current assets**
Debtors
Cash at bank and in hand
**Creditors**: amounts falling due
Within one year

**Net current assets**

**Creditors**: amounts falling due after
more than one year
**Net assets**

**Funds**
Unrestricted funds
|**2021 2020**
**£ £**
39,783 59,675
11,496
50,250 12,172
3,100 2,500
**58,464 9,672**
(50,000)
**48,42969,347**
**48,429** **69,347**| |---|---| The directors/trustees are satisfied that the company is entitled to exemption from the requirements to obtain an audit under section 477 of the Companies Act 2006. Members have not required the company to have an audit in accordance with s476 of the Act. The directors/trustees acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies’ regime. ............................................... Cindy Kahungu - Trustee Date: .......21/10/2022.............................. _16_ ## **KINGDOM LIFE MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021** ## 1. **Principal accounting policies** The following accounting policies have been applied in dealing with items which are considered material in relation to the charity's financial statements. ## **Basis of preparation** The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" (revised 2005), Companies Act 2006 and applicable Accounting Standards. ## **Funds** General funds are unrestricted funds available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes. There are no restricted funds. ## **Tangible fixed assets** Tangible fixed assets are stated at their purchase price, together with any incidental expenses of acquisition. Depreciation is provided on all tangible fixed assets, when they are brought into use more than six months , at rates calculated to write off the cost on a straight line basis over their expected useful economic lives as follows: Plant and Machinery 20% Straight Line Fixtures and Fittings 20 % Straight Line ## **Incoming resources** Voluntary income, comprising donations in the form of regular offerings and tithes, provides core funding. This is recognised where there is entitlement, certainty of receipt and the amount can be measured with sufficient reliability. The value of services provided by volunteers is not incorporated into these financial statements. Further details of the contributions made by volunteers can be found in the Trustees' Report. ## **Resources expended** Expenditure is recognised on an accruals basis as liability is incurred. Charitable income and expenditure is allocated to the respective activities and any shortfall is funded from unrestricted funds. ## **Resources expended - continued** Direct costs comprise those costs incurred by the charity in the delivery of its activities. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them. Governance costs include those costs associated with meeting the constitutional and legal requirements of the charity. Irrecoverable VAT is charged against the category of resources expended for which it was incurred. _17_ ## **KINGDOM LIFE MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021** ## 2. **Emoluments to the Trustees** No emoluments were paid to the Trustees. The Trustees however, are reimbursed for expenses incurred by them in the course of their duties. ## 3. **Employee information** The average number of employees during the period under review is nil. ## 4. **Voluntary income** 4. **Voluntary income 2021 2020 Unrestricted Unrestricted Fund Funds £** Donations 107,415 143,931 ## 5. **Governance costs** The governance costs of the charity consisted of the following costs: 2021 2020 **£ £** Professional fees 5,000 16,682 ## 6. **Net incoming resources** The net incoming resources are stated after charging the following costs: Depreciation £19,892 _18_ ## **KINGDOM LIFE MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021** ## 7. **Tangible fixed assets** _All assets are held for charitable purposes_ |**Cost**
Balances b/f
Additions -
At 31/05/2021

**Accumulated depreciation**
**01/06/2020**
Charge for the year
**Net Book Value**
At 31/05/2021|_Plant and Fixtures and_
_Machinery_
_Fitting Total_
**£ £ £**
213,605 133,296
346,90
0
0
0
213,605 133,296 346,901
**173,594 93,740 267,334**
10,003 9,889
19,892
**183,597 103,629 287,226**
**30,008 29,667 59,675**| |---|---| ||
| ## 8. **Creditors due within 1 year** Sundry creditors **£2,500** ## 9. **Taxation** The company is a registered charity and is not liable to corporation tax on its Charitable Activities. ## 10. **Related party transactions** Other than donations and funds received there were no transactions with related parties during the period. _19_ ## **KINGDOM LIFE MINISTRIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2021** |**INCOME AND EXPENDITURE ACCOUNT**|**INCOME AND EXPENDITURE ACCOUNT**||| |---|---|---|---| |**FOR THE YEAR ENDED 31 MAY 2021**|||| ||||| |||**2021**|**2020**| |INCOME||**£**|**£**| |**Donations**||64,686|107,415| |**Gift Aids**||0|0| |**Total Income**||**64,686**|**107,415**| ||||| ||||| ||||| |EXPENDITURE|||| |Rent/Rates/Hall Hire||34,800|65,000| |Light and heat||2,825|3,000| |Repairs/Maintenance||512|622| |Insurance||1,482|9,981| |Other motor/travel costs||947|4,040| |Legal andprofessional fees||3,038|5,000| |Telephone||2,434|2,725| |Other office costs||14,219|4,161| |Depreciation||19,892|19,892| |Other interestpayable and similar charges||427|2,055| |Honorarium,media & volunteers||700|4,600| |MinistryEvangelism,Welfare,cleaning,Musicians and equipment hire||3,870|28,276| |Stationeryand software||406|500| |Sundryexpenses||52|810| ||||| |TOTAL||85,604|150,662| ||||| |Surplus/(deficit)||-20,918|-43,247| _20_