Friends of Southfield Park Accounts & Trustees, Report for the period I" April 2023- 31" August 2024 thPiel ,(nPark Friends Pagelof8
thField Friends of Southfield Park Trustees, Report For the period 1st April 2023- 31" August 2024 Friends The trustees present their annual report and financial statements of the charity for the st period from l April 2023- 31 August 2024. si st The charity's accounting period used to be l April- 31 March, but it was changed to st st I September- 31 August to align with the school year after being approved at the previous AGM. This report and accounts therefore cover a period of 17 months: the "gap" st st from 1st April 2023- 31 August 2023 in addition to the financial year from I September st 2023- 31 August 2024. Full name of association: Friends of Southfield Park School Registered with the Charity Commission under number: 1110233 Registered address: Southfield Park Primary School Long Grove Road Epsom Surrey KT19 8TF Trustees: Lauren Banyard Fiona O'Rooke th Alison Morgan- from 24 April 2023 th Laura Lawson (Treasurer)- from 24 April 2023 th Laura Sell- until 24 January 2024 th Somprathay Nhouvanisvong (Treasurer)- until 24 April 2023 Objerts of the Association The objects of the Friends of Southfield Park School are to advance the education of pupils in the school in particular by: (l) developing effective relationships between the staff, parents and others associated with the school; and (2) engaging in activities or providing facilities or equipment which support the school and advance the education of the pupils. Financial review and review of achievements and erformance We have produced two sets of accounts to cover the extended 17-month period- one for st 1st April to 31st August 2023 and one for the full year 1st September 2023 to 31 August 2024- and here will review those periods separately. Page2of8
thFiol(y Friends of Southfield Park Trustees, Report st st Friends For the period l April 2023 - 31 August 2024 A brief summary of the main activities and achievements of the PTA during the period st st from l April to 31 August 2023 Total raised during that period: £8,512 (before any expenses) Total spent: £7,813 Net income: £699 We had a balance of £20,242 in our bank account and petty cash at the end of this period. Fund-raising activities and events The Summer Fair in June 2023 raised £4,872 which was £1,000 more than the previous year. The refreshments at the end-of-year school production of High School Musical made £220- a nearly identical amount to the previous year. In this period, we also had successful Doughnut Sales, Pre-loved Uniform Sales and Bag2School (second-hand clothes donations). We also made a good amount from "passive" sources, including Your School Lottery, Easyfundraising Easy2Name name label commissions and had our last payment from Amazon Smile which ended in February 2023. There was also a £250 donation from an employer via matched giving. Donations to school We paid further instalments towards the Grow Cook Enjoy project in which the children grow food in the raised beds (which were provided by the Friends in the previous year) and go on to cook a dish with the ingredients. We also contributed watering cans to this project. We also again paid for Pond Dipping sessions to help the children learn about wildlife and habitats. To mark the occasion of the Coronation of Charles111 in May 2023, we gave each child a commemorative bookmark. We also paid for art supplies for related projects at school. We funded a visit by the author Lucy Noguera in June which was very well-received. We were really pleased to be able to fund nearly £400 worth of equipment for the school's new Sensory Room. This included a white noise machine, bean bags, weighted blanket, clock, glitter tubes, lights, flipchart, craft equipment, as well as curtains, storage units and extension leads. We again paid for the DJ for the Year 6 Leavers, Party (£180). We also hosted a coffee morning in July for those who would be new starters at the school in September 2024. Page3of8
Friends of Southfield Park Trustees, Report sl si Friends For the period l April 2023 - 31 August 2024 In addition to this, we were also able to buy new equipment that the Friends needed- tables, uniform storage chest and a gazebo (£666). We also bought a gazebo for the school (£190) which will, we hope, last for years to come! A brief summary of the main activities and achievements of the PTA during the period st st from I September 2023 to 31 August 2024 Total raised during that period: £17,646 (before any expenses) Total spent: £30,494 Net loss:_£12,848 We had quite a surplus of funds as project requests seemed to have slowed since Covid and so we were glad to be able to fund some large projects again and spent more than we made this year! This still left us with a balance of £7,299 at the end of the year. Fund-raising activities and events We made an effort to hold more Pre-loved Uniform Sales this year and made £955 over the year from these. This of course is good for us to make more money and to help keep the stock to a manageable level, and it is a benefit to parents to get very reasonably priced uniform at £1 per item. In November 2023, we held the Friends, Quiz Night, which was the first one since before Covid. We had a brilliant quiz master, Tony, who gave his time (and questions!) for no charge and the event raised just short of £500. As with all these events, it is also hoped that it contributed to bringing the school community together and forging closer links between the school and parents. Christmas Cards raised £539 - these provide a consistent level of income every year. The Christmas Jumper Sale was a useful addition, giving £60. The Christmas Fair made just over £3,600. This was a good result, but was a bit down on the previous year. It was a bitterly cold day (approx-2°C) which may have put some off attending! In addition, we had to make a last-minute decision to move the Fair inside the school due to the cold, which meant that the layout was not quite as we would have preferred and crowding may have stopped so much money being spent. It was decided in future years to plan for the Christmas Fair to be inside to avoid having to make last-minute decisions based on the weather. As in previous years, we requested second-hand books and a donation of £1 per child for World Book Day in March 2024. All children could then choose a new-to-them book. It is always a popular event. We raised £268, meaning nearly two-thirds of the pupils made the donation. Page4of8
Friends of Southfield Park Trustees, Report si Friends For the period l April 2023 _ 31st August 2024 We had the Easter Disco at the end of the spring term- always a popular event- which raised just over £1,000. At the Summer Fair in June 2024, we wanted to do something new and so had Manor Farm bring animals for the children to see and pet which was very popular! The Fair took £2,700 which was a good amount, but, again, a bit down on previous years. Attendance was affected by local events which clashed with the dates (eg scout and dance events) and the rainy weather. The farm increased our expenses and we only charged a low price for this attraction as we didn't want to exclude any child. The refreshments at the end-of-year production of Mary Poppins made £148- our expenses increased from last time. Our Doughnut Sales are still popular and raised £730. Your School Lottery provided nearly £700 over the year, but this has gone down compared to previous years as we have fewer supporters. We perhaps need to promote this more to get numbers up again as it is an easy source of income for the Friends. Other sources of funding included Easyfundraising, Stikins (name label commission) and Bag2School. We also received £240 from Matched Giving. We also were able to benefit from interest income by keeping the majority of funds in our savings account and only moving amounts to our current account (which pays no interest) when needed and made £227 in interest over the year. Donations to school We were delighted to be able to fund some big projects for the school this year and put our income to good use. In September, we paid for new tokens equipment- token tubes and the tokens themselves at a cost of £695. We also bought further lights and posters for the Sensory Room for £40. As usual, we bought the crackers for Christmas lunch so every child had one (£181) and paid for the Pantomime (£1,469). In December and January, we paid £4,663 for the new Music Room equipment- which included instruments (mostly percussion), plus storage units and extension leads. The school had its first Arts Week in June 2024- we paid £3,580 for dance, theatre and photography workshops and an extensive amount of craft supplies. This meant that the school didn't have to ask for any contributions from parents. Page5of8
Friends of Southfield Park Trustees, Report st Friends For the period l April 2023 - 31" August 2024 In July 2024, we paid just over £10,000 for new playground equipment which consisted of a large set of big outdoor wooden construction blocks and durable outdoor games and equipment (chess, dominoes, tunnels etc). We also paid for further Grow Cook Enjoy workshops (and necessary compost) at a cost of £2,940. We again contributed £800 towards the coach expense for Year 5's PGL trip and paid for the DJ for the Year 6 Leavers, Disco (£295). Our final event of the school year was the new starters, coffee morning in July for parents of children starting at the school in September 2025. For the Friends, we also bought an additional Sumup machine after one of ours stopped working (unfortunately out of warranty) and cases to protect all five of our machines at a cost of £88. POLICIES Risk management, financial controls and trustee expenses The principal risks faced by the Friends are a lack of volunteers to run events (which could mean events are smaller and less profitable or cannot be run at all) and the risk of loss of money due to fraud or theft. Volunteers are essential to our running and are actively sought in a number of ways and efforts are made to keep existing volunteers engaged. Communication is mainly through our Friends of Friends WhatsApp group and messages are sent to individual classes through our Friends, class reps. At the new starters, events, we now speak to new parents about the Friends and have a sign-up sheet for the WhatsApp group to encourage participation. Our information page on the school website is actively maintained. We also post information on our Facebook page. Cash is banked as soon as possible after it is collected. All petty cash is locked securely away. Trustees are required to submit receipts for all expenses to the Treasurer, who retains paper and/or electronic copies of these on file. Any unusual or large items of expenditure need to be approved in advance by the trustees. Previously, payments (to suppliers and for the reimbursement of expenses) were mostly made by cheque or cash, but we have now transitioned to making virtually all payments by Page6of8
thPIW¢Y •• Friends of Southfield Park Trustees, Report st Friends For the period l April 2023 _ 315t August 2024 bank transfer. As a safeguard against fraud, two trustees must approve every payment on the bank's website. This is proving far more efficient. Trustee conflicts of interest The trustees have a legal duty to act only in the best interests of the Friends. They must not put themselves in any position where their duties as trustee may conflict with any personal interest they may have. If any conflict or potential arises, this should be brought to the attention of the trustees who will determine how to deal with the conflict, seeking external advice if deemed necessary. A record should be made of any such conflict arising and the action taken. Serious incident reporting policy A serious incident is an actual or alleged incident which results in or risks significant harm to the Friends, beneficiaries, volunteers or others, loss of the Friends, money/assets, damage to its property or harm to its work or reputation. If a serious incident takes place, it is the trustees, responsibility to report this to the Charity Commission. Safeguarding Our safeguarding policy follows the school's requirements. Financial reserves The trustees aim to maintain free reserves in unrestricted funds (i.e. that are available to spend on any of our charitable purposes) at a level which equates to approximately three months of unrestricted charitable expenditure. The trustees consider that a level of £3,000 will satisfy this requirement and will provide sufficient funds to respond to immediate financial requests from the school. The charity generally has very low administrative costs (such as a small amount of stationery and the lottery licence from Epsom & Ewell Borough Council for £20 per year) and the only governance costs are for membership of Parentkind, which includes our insurance (this was £153 per annum in January 2024). The balance of our bank accounts and cash in hand held as unrestricted funds at the end of st the financial year on 31 August 2024 was £7,299, all of which is regarded as free reserves (at st the end of the last accounting period, 31 March 2023, it was £19,578). Structure, governance, and management The charity is a registered charity. The committee must hold at least three meetings every academic year. Meetings can be held physically or virtually. These meetings must comply with all other rules in the constitution, including chairing, taking of minutes and quorums. The trustees agree policies and Page7of8
Park 711•• Friends of Southfield Park Trustees, Report st Friends For the period l April 2023 - 31" August 2024 procedures or change of bankers etc as required and consider periodically the risks and their management. Trustees shall be elected at the AGM and shall hold office until the next AGM. Because of the simplicity of the charity, the induction process involves downloading and reading guidance available from the Charities Commission website. Trustees, responsibilities in relation to the financial statements The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations and the provisions of the constitution. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. Signed for and on behalf of the trustees: Signed: Date: 12 aura Lawson Trustee & Treasurer Signed: Date: Name: Trustee Page8of8
. FRIENDSOF SOLMIFIELD PARK Statement of Assets and Llabllltles Asat 31st August 2023 Asat 31/08/2023 Asat 31/03/2023 Current Assets Cash at bank Cash in hand 20,067 175 19,290 288 Llabilltles Creditors. amounts falling duewithin oneyear Net Current Assets 20,242 19,578 Accumulated Funds Surplus/ (Deficit) b/fwd Net incoming/ (outgoing) resources for period 19,578 664 9,376 10,202 Surplus / (Deflclt) carrled forward 20,242 19,578 11 11 Theaccounts were approved by theTrustees and signed on their behalf by: a Lawson Treasurer Date
FRIENDS OF SOUTHFIELD PARK Statement of Financial Actlvity For the period 1st April to 31st August 2023 1st MPr- 31st Aug 2023 Note INCOMING RESOURCES Actllflti•s for upner?tjna fund Fundraising Events & Commissions See(i) 8,499 Other Incoming Resources Interest 13 TOTAL INCOMING RISOL'RCCS 8,51? RESOURCES EXPENDED Cost of Generating Funds Fundraisina Activities: Cost of fJoods Sold and Other Costs See(i) -2,339 Charitable Activities Donationsto school Grow Cook Enjoy project Watering cans Coronation bookmarks Pantomime (deposit) Coronation art supplies Pond dipping Author visit Gazebo Contribution to Y6 Leavers, Party New starters, coffee morning (supplies) Sensory Room equipment (white noise machine, storage etc) -1,920 40 420 -206 464 450 -533 -190 -180 -396 4,800 Governance Costs Administration Stamps Other resources expended Equipment Tables, speaker batteries, clipboards Storaggchest fcr ?nd hand Liniform Padlock for storage chest BBQstorage unit Gazebo & fire bucket ~140 -148 -11 -145 -222 -666
Finance costs TOTAL RESOURCES EXPENDED -7,813 NEf itMiutviilN(i / (uu l (301 iN(ij RESOURCES BEFORETRANSFERS 699- *Asthe flnanclal year has been changed to 1st September-31st August (from 1st April-31st March), these accounts cover only a 5-month period and so the figures are not being compared with a previous full year.
FR1EPs (% S(XITTrlnELD PARK pthrt•s to tlx Acccwnts For t porlod 1st Awl to 31rt AUVAI 2023 IllThe rn•n "91 erntslofth• y•V tMMar510d ¥ bllow P•rlod fr•J IstAsYto 31 Auc 2023 Profit/Lo 202243 ProfiVLos• Pkns D•xrl IrKorn• n9e Your School Lotl Yv Arn0 Smile Easyfvndr•lsl r Easy2Nne Oothsdonatiws Wschool) Match•J Gmni P40Ved Unlfo Tn Dou•knut leS ouTthIrts Worfd Book Day 6oa swap Eastu DIKO Summer Falr School Producl ,In RefrUhrntl Misc Ireplxernfflt ol oldldarpayd no'eslcolns) 4CO.3) 9392 252.M 1255 ICK) o) 250 328 31 4W30 9392 252 34 1235 100 00 250 00 328 31 Last PVrnfflt-Arnazon Srnlleffld In Feb 2023 2621 4D) 358 37 6,301.12 364 55 402 91 -376 70 Purcha ofT-thlrts nCorne s on 2022 23 Kcounls) Late pwmient Most o, the Incorne ft>r theD Ko Is thown on 2022 .3 KcouTrls 3,874.30 A Ireal total 220.27 -353 48 .1.428 48 -153 68 489 4.872 64. 210 87 .498.67 -2.338.55 6,160.12 •Asth• flnmclal Ixs b••nchmpd to 1st s•pt•rnb•r-31stAU (from 1st Awll - 31st the9• xcowtscovar only a 54TMmth p•rlod and only th• fl¢urs two Jp•clflc •rnual rnrtS. tl knffi•r Fdr th• Schod prodtIOn ft•fr•thm•nts • ar• b•ln4 compw•d th y•xs (x th• otlr5 wjld not b• a lalr c0rnpwln>
FRIENDSOF SOUThFIELD PARK Statement of Assets and Llabllltles Asat 31st August 2024 Asat 31/08/2024 Asat 31/08/2023 Current Assets Cash at bank Cash in hand 7,157 142 20,067 175 Llabilitles Creditors: amounts falling due within one year Net Current Assets 7,299 20,242 Accumulated Funds Surplus / (Deficit) b/fwd Net incoming/ (outgoing) resources for perlod 20,242 12,943 19,578 664 Surplus/ (Deficlt) carrled forward 7,299 20,242 11 Theaccountswere approved bytheTrustees and signed on their behalf by: 2g a Lawson Treasurer Date
FRIENDS OF SOUThFIELD PARK Statement of Financlal Activity For the year 1st September 2023 to 31st August 2024 1st Sept 2023- 31st Aug2024 IstApr 2022- 31st Mar2023" Note INCOMING RESOURCES Activities for generating funds Fundraising Events & Commissions See(i) 17,419 22,074 Other Incoming Resources Interest 227 TOTAL INCOMING RESOURCES 17,646 22,077 RESOURCES EXPENDED Cost of Generating Funds Fundraising Activities: Cost of Goods Sold and Other Costs See(i) -5,362 4,898 Charitable Activities Donationsto school Coach for Y5/6 PGLtrip Queen'sjubilee badges Sports Day- PAsystem battery charging Pond Dippingworkshop Class donations Grow Cook Enjoyworkshops Planters and compost Christmas lunch crackers Tokensequipment (tube unit & tokens) Sensory Room equipment (lights & posters) Pantomime (final payment for 2023 & deposit for 2024) Music Room (instruments, leads, storage units) Y6 Leavers, Disco DJ Arts Week 2024 (workshops& craft equipment) Playground equipment (outdoor building blocks & games) New starters, coffee morning (tea, coffee, biscuits) -800 -1,600 -541 -20 -995 -700 -1,920 -658 -223 -20 ~2,880 -60 -181 -695 41 ~1,469 4,663 -295 -3,580 -10,142 -24,835 -6,657.00 Governance Costs Administration: Parentkind membership (inc insurance) Lottery licence -153 -20 -173 -140 -20 -160 Other resources expended Equipment Sumup machines Tablefor events Extension leads 45 -90 -26
Stamps Stationery Padlock for uniform storage New Sumup machine & 5 cases '_20 -88 -124 -161 Finance costs TOTAL RESOURCES EXPENDED -30,494 -11,876 NEf INCOMING / (OUTGOING) RESOURCES BEFORETRANSFERS -12,848 10,202 'Asthe financial year has been changed to 1st September-31st August (from 1st April-31st March), the figuresfor the most recent full-year perlod have been put here-this enables some comparisons to be made.
XIJThFlaD PARK P401• I t• th• Acrounts F•fth• l S•pt•rnb•f 202J.JIA 2024 ) The m tundi aslni IDf the rn ¥•wmm4r6wJ a5 followE Y•ar t• JI/Ol124 JI/03n3 D•ffrt IrKm• EAp•n•• rn¥lo•JJ Yow S(h••l loll ffy TheGlvifl8 klacht Srnal• 690 53 ono 6Wh 5J L264 80 1542 140J8 1397J. 574 27 M%lhl%f 1 S 42 No use Iihil yow and Ih81 Sho.&Glve trOf clos&J 111 2024 -140 98 SmIledelI In Feb 201 J 142 1 l Alteyr ¥.Ivelo IheGivin4 IncieKed numbff ol O (X) No use sin t)8eyeffs 38 88 Small . Jmb8 ofusff5 .1182 JOIn KhLryneln June2023 I I l (Xl 2 colle(tlonSfv yeu morefc Ilenftl thlsyear .2.893 68 2022 2 I a particul¥lyi&e ous cofflpm lunds a lon11 608 80 Wresales held thryyrn brf1t to %h¢)ol community jryd tc J04 41 Vuy p pulay &alw 12 (X) Evffit -,le124127 loxc thlsj ar¢ounfed lof In Apr 2023 xcountj 495 76 8ioui t thli yeu vffysw-, 8 Consli enl 8unff ¥)Pfer141I by theKhool cornrni, Illy 7 22 Sert4 Wff ewldy1aFQtKlo1[ i i 2022 23 which boosliij sales 1.038 69 Takin4% a blt down & eyp•nses wffey&iter 7 50 ConshtMt IMI ofincome•c ffj much lOVed by Ipe chlldrtsi 120 15 Vffy PL wlar e4effl 3 18 11 No lo-Eevsold n01 reyuliedtrischool 18 150 School iio lonsu holds Shineylow .1.174 34 TakinD • blt dovjn. eXpSe Included £350 spfflt on Fa Tr eypfflthce .72 48 £xpwsfS Incre@d. sale5 not CJJ le x hiih as lor we41oJs ye¥ -187 03 Not ht JIhyr -20 19 R& 04Chrlstma F•r 2024 to t•Kcounted fof In 2024 25 xtouDIS 20 00 Asmal bonusl ,119.80 28186 01 28186 y2Ndirie SIiiJM olc Cloihff• donaiiom (Wschooll Vached Givlni PIA Oved LknIIofT c1wihn Sal6 SclMx>l PTodwtior ftrfiahfflonts July202 I 11•0% cl4m' OJJizNishl Nov 2t 23 Chiastma C4rth chM•S Iwvpffl Chr15tma F*f Woild Book Day book Swap Dls(0 HouseT4hi ShlTheShow Rdre%'ifftentS Jfflfflff Fall School prOdlI0- Rdrqbhmffjts Ice Pop sal ChfvAm& Fall 2024 (Ilems bou¢ht In ahrce) s( (saleolioffllyla dium) 3888 Jè88 000 000 11.82 172 00 3,133 68 346 27 426 43 ?89 (X) 240 IX> 965 70 1.867 40 000 614 39 539 10 60 S,247 12 268 60 L389 20 000 000 4,547 38 299 58 2A¢ LX) 24LI LK) 01 7!L $4 106J .1,13656 1200 -178 63 000 52 .1.626 83 10 948 3,6?1) 29 21.E 60 1.0.1 45 530.50 146 70 4.658 98 276.10 L131.60 318 11 18 130 3.874.30 220 27 187.03 -377 75 i) (x) 2.6cC 96 141 79 -1,847 42 -151 79 000 -20 19 X119 2(1 LX) I256.42 20.LK) 17.418.74 .362.32 17 176.22 "A•th• b•aA to IA S•ptsnvb•r. J IA Auyiil IA Apfll. 31rt MwrhL th• r•c•rf 11 p•flod hav• b••n put h•r•. thli•Mbl•• •offl• comp•lJord• to b• rn•da
Report to the Trustees and Members of the Frlends of Southfield Park on the accounts for the perlod 1" April 2023 - 31" August 2024 Respective responslblllties of trustees and examlner The charitys trustees are responsible for the preparation of the accounts. The charity's trustees a)nsider that an audit is not required for this year under section 144 of the Charities Act 2011 (the Charities Act) and that an independent examination should be carried out as matter of best practi. It is my responsibility to: examine the accx)unts under section 145 of the Charities Act, to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and to stats whether particular matters have come to my attention. Basls of Independent examlner's statement My examinatK)n was camed out In accordance with general Directions given by Ilie Clianty Conryission. An examination includes a review of the accountlng rocords kopt by tho chanty arxj a companson of the accounts presented with those records. It 81so Includos consMJprLion of any unusual items or dlsclosures In the 8ccounts and sooklng oxpl,gn,qtlons froT 'the trustees conceming any such matters. The procodures undorLokon do not provldo all mj¢>n thal would be rpqulred In 8n Audlt, Hnd cnn8oqiJftnlly nn or)Inlnn Iq olvnn n to tho accounts prpsenl a 'tnJe and falrf vlow, ond tho roport IJ Ilmltod to Iho',,o rer9 sel CKJt the Stslement below. Independent examlnorf• ststomont In corK4 wrth my 8yaminatson, no malorl81 maller¥ kinvo corTlO lo my nllntillun wlilcli ryp. C¥JFTr tr) bp.IirJvo that In, any maiori,ol rorJPQCI; tr aco)untsrvJ rf9cofdg wuro nul k4Jpt in Urd$jIlL0 wllli ¥CJLlluii 1 JO uf111o Cli&ii111(J# A('I' ¥sx)urrt• acrA)rd wilh Iho IJA)unIInu rfjr.or(Jo' or w/JnIs ¢Jbd rv)I cJ)rntJly wilfri Iki¢J or)rJllcnl)lfj rnfiiJli¢Jinnril8 rA)Iir,nrriltlU Ilin l()rin Aii(I rl fl ér/runlA s(Jl oul In ltrifj fligniifJ8 ¢A_croiJtilfj o.n(J I IiJfJ()110) I luuiJlolLun• fjOOU IW4Uiftsnwril Jisjl LFiu tsGwufiL¥ ulv¢J o 'liiJ¢J Mild IHlr' Vlqw wl Ili.l114 11()I c/x1•f•4 a• p•rt (Jf nn Iri(Jn[)¢lfl(J¢yril ny,nirilrinll()11, I P&¥1• fKJ ul)[ rrwtLo1• Ifi L4JiiiigLIi(Jri viilli Iliq gxniiiliiHlliiii l() wlil(Jli Alloiilli)11 fl11 14 gfibl)14 n lJf()r)qr iJiiiJoiilMii(Jliiu tif Ili¢9 #f;.I:f)iJi!lty IJI I,) Dfjlfil ,{lJg()?r Lf/J¥ (iJ