EnhaTr The Uk (Jmiity No. 1131749 Company No. 06932260 Trustees, RePt and Unaudited Ac(ounts 31 Marth 2023
Enhance The Uk Contents Pages Trustees. Annual Report Independent Examiner's Report Statement of Financial Activrties 2to6 Sumrnary Income and Expenditure Account Balance Sheet io Statement of Cash flow5 li Notes to the Accounts 12tol{ 19to21 Detailed Statement of Financial ArtNÈties Page I
Enhance The Uk Trustees Annual Report The trustees. who are also direLtor5 of the charity for the purposes of the Companies Act 2W6, present their report with the unaudited financial statements of the charty for the year ended 31 March 2023. REFERENCE AND ADMINiSfpAVE DETAILS Cornpany No. 06932260 Charity No. 1131749 Prin(4pal Offi 171 Narbeth Orive Aylesbury Bucks HP20 IPZ Registered Office 171 Narbeth Drive Aylesbury Buckinghamshire HP20 IPZ DirÉctOTS and Trustees The Directors of the charitable company are its Trustees for the purposes of charity law. The following Directors and Trustees served during the year: C. Barry C. Owen P.F. Rodgers A.M. Trollope J. Vaidya Company Secretary J. Bowles Key Management Personnel Chair Chief Executive olcer Frank Rodger5 Ms Jennie Williams Secretary Accountants Ms Jodie Bowles Orbital Business Service5 Ltd May House Buckingham Road Edgcott Bucks HP18 OTR Page 2
Enhance The Uk Trustees Annual Rewt The Ttijstees are responsible for keeping proper accounting records that disclose wtth reasonable accuracy at any time the financial posfcion of the charity and to enable them to ensure that the financial statements ¢omply with the Companies Act 2006. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities. The above report has been prepared in accordan with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Art 2006 and in accordance with the Charities SORP {FRS 1021. The Trustees of Enhance the UK have pleasure rn presenting their annual report which has been prepared in line wrth the Charities Act 2011, togetherwtth the accounts forthe yearfrom IstApril 2022 to 31st March 2023. The Trustees confirm that the Annual Report and Financi31 Statements comply wth the current statutory requirements. the requ1Ments of the Char[S governing document and the provisions of the statement of Recommended Prartice ISORPI. applicable to charities pparing their accounts in accordance with the Financial Reporting Standard ?pplÈcable in the UK and Republic of Ireland IFRS 1021 This report has been published in accordance with Charities SORP IFRS 1021. Who we are and What we do. l. Enhance the LIK is a charty regtstered in England and Wales Irewstered charity number 11317491 and exists to promote social inclusion for the public benefrt by Preventing disabled people from becoming Social excluded b. Relieving the needs of those disabled peoplè who are socially excluded c. A5S1Sting disabled people to integrate into society bythe prowsion of education. inforniation, trainin& support and advice. 2.Forthe purpose of the clause I, 'socially excluded. means being exduded from society or part5 of society a5 a resLtIt of one or more of the followingfactors a.Unemployment b.Financial hardship c.Youth orolder age d.111 health Imentally or physically) è.Substance abuse or dependency. including akohol & drugs f.Discrimination on the grounds of i.sex ii.Ra iii.Disabiltty iv.Ethnic orÈgin v.Religion vi.Belief vii.Creed viii.Sexual orientation or gender reassignment ix.poor education or skills attainment x.Relationship and family breakdown xi.poor housing (that does not meet basic habitable standards) xii.Crime (either as a victim or offender rehabilttating into society) Page 3
Enhance The Uk Trustees Annual Report 3. The principle activtty of Enhance the UK is to provide expert Èducation, training and support for a range of audiences. This is achieved by a. Promoting social inclusion and Social opportunities b. Promoting partnerships which are sympathetic and beneficial to Enhan the UK'S aims and objectives. c. Provide and facilitste avenues for information. support and advice on disabiltty matters to disabled people, their families. carers and friends. 4. Enhance the UK aims to develop and maintain a reputation as a disabilty led organisation. S. Public benefit is achieved in three ways a. Breaking down social barriers faced by people with sensory and physical impaimients by challenging the attitudes, perceptiorss and expectations of society as a whole b. Promoting independent lrfestyles from disabled people with sensory or physical impairments c. Campaigning that disabled people with sensory or physical impairrnents have the same rights to access as the rest of society What we have achieved We have supported organisations to make their services and provisions more acce5siblÈ bv: l. Continuing to provide disabilty awareness training to a range of OaniSatIOnS such as= a. Northern R11 b. Bromley & Lewisham Mind c. Kick It Out d. Crawford & Co . Confederation of 8ritish Industry f. Never FLslly Dressed g. Homerton Healthcare h. Buttle UK - 8irmingham Women & Chiklren's Hosprtal j. Woburn Safari Park k. Shakespeare's Globe 2. Run deaf awareness course5 to a wide range of organisations from drfferent sectors including legal, housing, education. hospttality. performing arts and retail. This enabled them to make their services more accessible to Dldeaf people. 3. Provided Introdurtion to BSL courses to over 150 people to enable them to make their frontline services more acce55ible to Deaf people 4. Conducted a physical access audit for Rarn5ey Healthcare 5. Created training resources for Northern rail staff on assisting people wtth restricted growth, assisting people who are neurodivergent and atso assisting people with leaming impairments. 6. Released free resources to organisations regarding how they can make their services more accessible to disabled people including= . How to make your word documents more accessible. b. How to make your rthge accessible for Deaf and hard of heartng people. c. How to make your workplace more accessible for wsually impaired employees. d. Understanding Neurodiverswty Page 4
Enhance The Uk Trnsttes Annual Report 7. Released a series of blogs including myth busters on asonable adjustments, making services accessible to people with learning impairments. interviewing candidates with dyslexia and di%closing neurodiversity in the workplace. 8. Delivered keynote speeches including at the VODG annual conference and the inclusion and diversity in Nuclear conference. We have helped challenge the peptiONS of disability and stereotype5 Vta l. Our social media presence- engagement and followers on all our social media platforms have increased 2. Ourwebsites 3. Our Undressing Disability Hub We have Continued to tackle issues related to, and raised aVreneSS of the Importan of, sexual health and sexual awareness lof disabled people Ma our Undressing Disability Campaign. Highlights irtclude: l. The launch of the love lounge surgeries-where disabled people can knk in to spealto members of our love lounge panel about sex and disabiltty. 2. Provided sexuality and lationShipS training to members of the Independent Living Movement Ireland. 3. The launch of a sexual violence campaign. 4. Providing Sex and Relationships traifting for care providers courses which allowed individua15 to book on our COLFrse. 5. Keynote speeches at the world disability and rehabilTtation conference and the feminist and health conference. 6. Launching series 2 of our podcast including topics svch as loneliness and datin& sexual violence, sex toys for men, qLteer ADHD. pornography and decisions on parenthood. 7. Guest appearances on podcasts such as: Health- It's personal b. Men, Sex & pleasure c. Culturally curiou5 podcast S. Continuing to release regular sex toy review 9. Distributing free resources including . What is body neutrality and how does it dtffer from bfyly positivty b. BSL signs for sexual health c. BSL signs for private body parts d. What is sexual violence e. Neur0diveIty and Abuse f. All about lube 10. A series of insta lives including ones an espectally popular one on pelvic pain and vulvodynia. 11. Blogs on topics such as- a. Disability and sex lessons from a striptease artist b. Spinal cord injuries. intimacy & sex t. Top five lubricants d. Top 5 game changing wbrators e. An open letter to a PA f. What is body neutralTty g. Our favourite massage OILS h. Being ADHD, S things I wish people had told me Page 5
Enhance The Uk Trustees Annual Report Signed o behalf of the board P.F. Rodgers Trustee 15 December 2023 Page 6
Enhance The Uk Independent Examiner5 Report Independent Examiner's RePtt0 the trustees of Enhance The Uk I report to the chartty trustees on my examination of the financial statements of Enhance The Uk for the year end 31 March 2023. Responsibilities and basis of report As the charity's trustees of the company {and also its directors for the purposes of company lawl you arè respor¢sible for the preparation of thefinancial statements in accordance with the requirements of the Companies Act 2006 lhe 2CK)6 Act. Having satisfied myself that the financial statements of the Charity a not required to be audited under Part 16 of the 2CK)6 Act and are eligible for independent examination. I report in respect of my examination of your charity's financial statements as carried out under Section 145 of the Charities Art 2011 lhe 2011 Act'l. In carrying out my examirsation I have followed the Directions gNen by the Charrty Commission under section 145151 Ibl of the 2011 ACL Independent examTner's Statement I have completed my examination. I can confim that no material matters have come to my attention in connection with the examination giving me cause to believe.. accounting records were not kept in accordance WTth section 386 of the 21)06 Act . or the financial statements do not accord with those records: or the financial statements do not comply with thè acc¢)unting requirements under section 396 of thè 2CM)6 Act other than any requirèment that the financial statemÈnts gNe a 'ttwe and fair, view which is not a matter considered as part of an independent examination- or • the financial statements have not been prepared in accordan with the methods artd principles of the ststement of Recommended Practice for accounting and reporti by chartties applicable to charitles preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021. I have no concerns and have come across no other mattels in Connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be rea¢hed. David Carter Chartered Institute of Management Accountants Orbttal Business Setvices Ltd May House Buckingham Road Edgcott Bucks HP18 OTR IS December 2023 Page 7
Enhance The Uk statement of Finanaal Acti¥itie5 for the year ended 31 Marth 2023 funds Total funds Totsl fund5 2023 2023 2022 Inrome and endowments from: Donations and legacies Charrcable activities 1553 179574 1,553 179,574 721 145,056 1,715 Other Total 181.127 181.127 147,492 Fxpenditure on: Raising funds Charttable arttvttÈÈs Other 3.143 143.968 4.179 3,143 143.968 4,179 12,817 121,256 3,060 Totsl 151,290 151.290 137,133 Net gains on investments Net income io 29A37 29.837 10,359 TransfeTS betsveen fvnds Net income before other gains/{10$5esl 29.837 29,837 10,359 Other gains and losses Net movement in funds 29.837 29,837 10359 Reconciliation of funds". Total funds brought forward 70.928 70.928 60,569 Total funds carried forvrdrd ICKI.765 IIM).765 70,928 Page 8
Enhance The Uk Summary Income and Expenditure Account for the year ended 31 March 2023 2023 2022 Income 181.127 147,492 Gross income forthe year 181.127 147,492 Expeftdf(ure 150.902 136.701 Depreciation and charges for impairment of fixed assets 388 432 Total expenditure for the year Net income before tax for the year 151,290 137,133 29.837 10,359 Net income for the year 29,837 10,359 Page 9
Enhance The Uk Balan Sheet at 31 Mar¢h 2023 Company No. 06932260 2023 2022 Fixed awts Tangible assets 12 2,457 2,457 1,387 1,387 Current assets Debtors 13 Cash at bank and in hand 101,246 101.786 13,478} 98.308 72.081 72.081 12.5401 Credltors". Amount falling due within one year 14 Net current assets 69,541 Totsl assets less current liabifrties l(K),765 70,928 Net assets exduding pension asset or liablty I,765 70,928 IcKJ,765 70,928 The fvnds of the tharity Restrirted fu'nd5 Unrestrirted fvnds General ndS 15 15 I),765 70.928 IC(1.765 70,928 Rèserves Total fvnds I,765 70,928 These accounts have been prepared in accordance with the speaal prOvlOnS of Part 15 of the Companies Act 26 relating to small companies. For the year ended 31 March 2023 the company was entttled to exemption under section 477 of the Companies Act 2CX)6 relating to small companies. The members have not required the company to obtain an audit in accordance with sectton 476 of the Companies Art 2(Kl6. The directors acknowledge their responsibilibes for comptying with the requirernents of the Companies Act 2006 with respertto accounting CordS and the preparation of attounts. Approved bythe board on IS December 2023 And signed on its beha by= P.F. Rodgers Tnlstee 15 December 2023 Page 10
Enhance The Uk Statement of Cash flows for the year ended 31 March 2023 2023 2022 Cash flows frorn opÈratln8 activitse5 Net income per Statement of Financial Activiknes 29A37 10,359 Adjustments for: Depreciation of property, plant and equipment Other gainsllosses IlncreasellDecrease in trade and other rerabLe5 Increase in trade and other payables 432 1540} 637 1,025 724 Net cash PTovided by operaling activrties 30.322 10,825 Cash flow5 from investing aclivities Payments for property, plant and equipment 11.4581 Net ¢ash lused Inllfrom Investing acts¥ities {1.4581 1,715 Net cash from financing activities Net inwease in cash and (ash equNalents 28.864 12,540 Cash and cash equivalents at the begtnning of the year 72.081 59,542 Cash and cash equivalents at the end of the year ICKI,945 72,082 Components of cash and cash equivalents Cash and bank balances 101246 72,081 101,246 72,081 Page 11
Enhance The Uk Note5 to the A¢wunts forthe year ended 31 Mar¢h 2023 l Attounting poliues Basis of preparation The financial statements have been prepared in accordance with Accounting and Reporting by Charf(ies'. Statement of Recommended Practice applicable to chartties preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 leffettive I January 20151- (Charities SORP {FRS 10211, the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021 and the Companies Act 2(XJ6. Change in basis of accountlnÉ or to pr10 accounts There has been no change to the accountir¢g policies {valuation rules and method of accounting) since last year and no changes have been made to accountsfor previous yeats. Fund accounting Unrestrirted fvnds These are available for use at the discretion of the trustees in turtherance of the general objects of the charity. These are unrestrirted funds eamarked by the trustees for particular purposes. These a unrestrirted funds which include a revaluation reserve representing the restatemertt of investment assets at their markèt values. These are awailable for use subject to restrictions imposed by the donor orthrough terms of an appeal. Designated funds Revaluation funds Restrirte4 funds InGorne Recognition of income Income is included in the Statement of Financial AttltIeS ISOFAI when the charty becomés entitled to. and virtually certain to re1ve, the income and the amount of the income can be measured wtth sufficient reliabiltty. Income with related Where income has related expenditu the income and related expenditure is expenditure reported gross in the SOF Donation5 and legacies Voluntary income received by way of grants. donations and gtfts is included Èn the the SOFA when receivable and only when the Chartty has unconditional entttlement to the income. Income from tax reclaims is induded in the SOFA at the same time as the Tax rèclaims on donations and gifts gift/donation to which tt relates. Donated servicés These are only included in income IwTth an ÈquÈvalent amount in expenditure) wherethe beftefrt to the Charity 5s reasonably quantifiable, measurable and material. and facilities Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receiwable. Gains/llossesl on This includes any gain or Ios5 resulting from revaluing investments to market value rev8luation of fixed at the end of the year. assets Gains/llossesl on investment assets Thts iludeS any gain or lo on the sale of investments. Page 12
nhante The Uk Notes to the Accounts Expenditure Recognition of expendtture ExpendÈture Is recoenised on an accruals basis. Expenditure includes any VAT which cartnot be fully recovered, and is reported as part of the expendtture to which it relates. Expendtture on These comprise the costs associated with attracting voluntary income. fundraising raising funds trading costs and investment management costs. Expendlture on These comprise the costs incurred by the Charity in the delivery of its artivities and charitable artLVlties services in the furtherance of its objects. including the making of grants and governance costs. All grant expenditure is accounted for on an actual paid basts plus an accrual for grants that have been approved bythe tnjsteès at the end ofthe year but not yet paid. These include those costs associated with meeting the constrfutional and ststutory Ulrements of the Charty. including any aUdI1ndependent examination fees, Costs linked to the strategÉc management of the Charty, together with a share of other administration costs. These are support costs not allocated to a particular actNrty. Grants payable Governance costs Other expenditure Taxation The charrty is exempt from corporation tax on its charttable artivitie5. Tangible fixed assets and depleaation Depreciation is provided at the following annual rates in orderto write off eath asset over tts estimated seful life: Fixtures and Fittings 15% Stratght line basis 25% Reducing balance basis Office equipment Website development Written off over 3 year5 Trade and other debtors Trade and other debtors are recognised at the settlement amount due after anytrade dcOUnt offered. Prepayments are valued at the amount prepaid net of any trade discounts due. Cash and c45h equlvalents Cash and cash equÈvalents comprise cash at bank and on hand. demand deposits with banks and other short-teTm highly liquid investments with original maturtties of three months or less and bank overdrafts. In thè statement of financial position. bank overdrafts are shown within borrowings or current liabiltties. In the Statement of C3sh Flows, cash and cash equr¥71ents are shown net of bank overdraft5 that are repayable on demand and form an integral part of the company's cash management Trade and other(¥editors Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charty has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Credttors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due. Page 13
Enhance The Uk Notes to the Accounts Pension costs The charlty operate5 a defined contribution plan for its employees. A defined contribution plan is pension plan under which the company pays fixed contribLrtions into a separate entity. Once the contributions have been paid the company has no fijrther payments obligatiorts. The contribLrtions arè recognised as expenses when they fall due. Amounts not paid are shovm in accruals in the balance sheet. The assets of thè plan are held separately from the company in independentty administerèd funds. Receipt of donated goods, faalilies and services All donated goods. facilities and retsived are recognised within incoming resources and expenditure at an estimate of the dIue to the Charity. 2 Company status The comparty is a private company limited by guarantee and consequently does not have share capÈtal. 3 Statement of financial Artivitse5- prior year Restrirted funds funds Total fvnds 2022 2022 2022 In¢ome and èndowments from: Donations and legacies Charrtable artNicies Other 721 721 145,056 1,715 145.056 1.715 Total 147.492 147,492 Expenditure on: Ratsing fttnds Charitable actNfties 12.817 121,256 12.817 121,256 Other Total 137.133 137,133 Net income 10.359 10,359 Trnnsfers betsveen funds 18.309 {18.3091 Net Income before other insl{10s5es) Other 8ains and lo55e5: Net movement in funds 28.668 {18.3091 10,359 28.668 {18.3091 10,359 Reconciliation of funds: Total funds brought forward Totsl funds carried forward 42,260 18,309 fA),569 70,928 70,928 Page 14
Enhancè The Uk Notes to the Accounts 4 Intome from donations and lega(ies Total Total 2023 2022 Marketing 1.553 1.553 1,553 721 1.553 721 S Income from charitable activilies Total Total 2023 2022 Trairting Speaking and consukancy Audits 134,944 38,630 134.944 121.286 8.170 38.630 6.CM)O 15,600 145.056 179,574 179.574 6 Other income Total Total 2023 2022 Grant income 1,715 1,715 7 Expenditure on raislng funds Total Total 2023 2022 Costs of generoting voluntary income Marketing Wages afid salaries Office costs 216 2.058 2.058 77 1,557 Training io,(M)o 3.143 3.143 12,817 Page 15
Enhance The Uk Notes to the Accounts 8 Expenditure on charlble acts¥ilies Totsl Totsl 2023 2022 Expenditure on charitable (JrtNvities Training Fundraising Room hire 6,104 6,104 1.283 110,576 1,283 653 653 Website 352 352 Subscriptions Admin support Salarie5 973 973 41,895 58,788 41,895 58,788 11.164 928 Travel and subsisten 11,164 Legal and professional Office costs 928 6,818 6,818 Sundry Governance costs 26 26 Wages and salaries Pensions 9.754 1,934 9C(I 9,754 1.934 5,880 1,646 705 Accounting Subscriptions 2395 143.968 2,395 143,968 2,449 121,256 9 Other expenditure Unrestricted Total Total 2023 2022 Travel and entertaining Bank Charges Insurance 850 850 75 75 26 722 722 717 Office expenses 675 675 Employee wsts Amortisation, dÈprÈciation. impairment. profEtnoss on dlsposal of fixed assets General adrninistrative costs 1,525 432 255 255 320 Legal and professional costs 770 770 4,179 4.179 3,060 10 Net inwme before transfers 2023 2022 This Ès stated after chargtng". Depreciation of owned rued assets 432 Page 16
Enhance The Uk Notes to the Accounts li Staff costs No employee received emoluments in excess of£&),CKK). The average monthly number of full time equiwdlent employees during the year was as follows: 2023 2022 Number Number 12 Tangible fixed assets Website Total tiTh8S equipment development Cost or revaluation At l April 2022 Addit(ons 5.518 1,458 2,996 9,203 1,458 At 31 March 2023 Depreciation and impaimient At l April 2022 Depreciation charge for the year At 31 March 2023 2,996 493 4,327 2.996 7,816 29 359 388 522 4,686 2.996 8,204 Net book values At 31 March 2023 167 2,290 1,191 2,457 1.387 At 21 March 2022 196 13 Debtors 2023 2022 Prepayments and accnjed income 14 CreditOTS: amounts falling due within one year 2023 2022 Othèrtsxes and social security Other credttor5 155 2.578 1,786 599 AccruaLs 3,478 2,540 Page 17
Enhance The Uk Notes to the Acrounts 15 Mthiement in funds Incoming At31 expended Marth 2023 lindu&ing At i Aprfl other 2022 gainsllosses) Re5trirted funds: Unre5tsicted funds: General tunds 70.928 181.127 1151,2901 100.765 Total funds 16 Analysis of net assets between funds 70,928 181.127 1151,2901 ICQ,765 Unrestricted funds Total Fixed assets 2,457 98,308 l(x).765 2,457 98.308 100.765 Net current assets 17 Reconciliation of net debt At l April 2022 Atai Cash 114)ws March 2023 Cash and cash equtvalerkts 72.081 72,081 29.165 29,165 101.246 101,246 Net dèbt 72.081 29,165 101,246 18 Refated party dtsclosures Controllingpqrty The company is limrted by guarantee arKI has no share capital; thus no single party controb the company. Page 18
Enhance The Uk Detailed Statement of financial Acts¥¥tr for the year ended 31 March 2023 funds Totsl funds Total funds 2023 2022 2023 Income and endowments from: Donations and legacies Marketing 1553 1,553 1,553 1,553 721 721 Charrtable activities Training Speaking and consuantY Audits 134.944 38,630 134.944 38.630 121.286 8,170 15,600 145,056 179.574 179,574 Other Grant income 1,715 1,715 Total income and endovfflients 181.127 181,127 147,492 Expenditure on: Costs of generating donations and legacies Marketing Wages and salaries offi costs 1,008 2,058 216 2.058 77 1,557 Training 10.000 12,817 3,143 3,143 Total of expenditure on rai5in8 fvnds 3,143 3,143 12,817 Charttable activtties Training Fundraising Room hire Website 6,104 1.283 653 6.104 1,283 653 110576 352 352 Subscriptions Admin support Salaries 973 973 41,895 58.788 11,164 928 41,895 58,788 11,164 928 Travel and subsistence Legal and professional OfFice costs Sundry 6,818 26 6.818 26 128,985 128.985 110,576 Page 19
Enhance The Uk Detailed Statement of Anancial Activibe5 Governance costs Wages and salaries Pensions 9,754 1,934 9,754 1,934 9CK) 5,880 Accounting Subscriptions 705 2395 14,983 2.395 14.983 2.449 10.680 Total of expenditure on tharitable activtknes 143268 143.968 121.256 Other expenditure Travel and entertaining Bank charges Insurance 850 75 722 850 75 26 717 722 Office expenses 675 675 2,322 2.322 743 Employee costs Staff training 1,525 1,525 General administrative costs, including depreciation and amortisation Depreciation of Fixtures and Fittings Depreciation of OFfice eqJipment Depreciation of Webstte development Sundry expenses 29 29 35 359 359 397 255 255 320 752 Legal and professional costs Other legal and professional costs 770 770 770 770 Totsl of expenditure of other 4.179 4.179 Totsl expenditure 151.290 151,290 137,133 Net gains on invesiments Net income 2937 29337 10.359 Net incorne befoTe other gainslllosses) Other Gains 29A37 29,837 10,359 Net movement in fvnds 29.837 29.837 10.359 Page 20
Enhance The Uk Detailed Statement of FinaTr(ial AcU¥it Reconciliation of funds: Totsl fvnds brought forward 70928 70,928 60.569 Total funds ¢arrled for¥*rd I,765 100.765 70.928 Page 21