Charlty reglstratlon number 1140678 (Etsgland And Wales) BECCLES FENLAND C TYTR AL REPORT ND UNAU FINA TATE R THE YEA ENDED 31 H202
FE LA MtNI ORMATI TnTSte¢ Beccles Town Council Cltirlty number (England W91es} 1140678 PrlnctpAI addre$$ Clo Mr G Jones Beccl¢s Town Council Town Hall BECCLES Suffolk NR34 9AJ Independ¢]Et examln¢r Wav¢H¢y Accountant5 Limited Tlas Newman & Co Chartered A¢countants 7 Hungale Becc1¢5 Suffolk NR34 9TT
BECC FENLA CH RITY NTENTS Pyge Tru$te¢'s report Independent exdmin¢r's report Statement of finan¢ial activit1¢5 Balance sheet Notes to th¢ financial statements 6-12
BECCLES F NLAND CI4 RITY TR TRUSTEE'S REPO R ENDED I MARC 2025 The In]steE present their report and financial statetnents for thc year ended 31 March 2025. The financial 5tatem¢Dts have be¢n prepared in aecordan¢e with the a¢¢ounting wli¢ies set out in note 5 to the flnancial stalemenis and CQTnply with the tTU$t's govcrning document, the Charities Act 2011 and 'Accountin8 and Reporting by Cliarities.. Siatement of Recommended Practice #ppli¢&ble to charities preparing iheir accounts in ac¢ord&nc¢ with the Financial Reporting 8iandard appli¢&ble in the UK and Republi¢ of 5r¢land (FR8 10?) l¢ffective l Jinijary 2019). Objecfivts and Aetlvltles The Tru51s primary objective is as follows.. 'The profjts of the same fen, to be employed to the common benefit & utilsty of the inhabitant5 of the said town,. The irustee may exercise any of the following powtLS in order to fiITth¢r the tsbje¢tives'. l} Raise funds by the renting or leasin8 of the assets of the Charity Iihis will ¢xelude ihe trust¢e from undertaking any substantial P¢Tmaneni trading activity). 2) To buy take or lease or in exch8nge, hire or otherwise acqusre property & to maint2in & equip it for us¢. 3) To sell legse or otherwise dispose of all or any part of lh¢ propErty b¢longing to th¢ Charity but only in compliance with S¢¢tion 36 & 37 of the Charitie5 Act 1993 as amended by the Choritics Act 2006. 4) To ¢ooperate with other ch#Tjll¢S, voluntary bodie5 & st8tutory authorities & io exchanB¢ informatiort & advice with them. S) To ¢r¢ate Such advisory committee8 as the trustes5 Ihink fit. 6) To employ & remunerate such staff as ar¢ D¢ce55aTy for carryiTr8 out the work of the Charity. 7) To do any other lawthl thingihat is nec¢ssary or desiTable for the achievement ofthe obje¢t$. The above listed powers will not restrict or exclude any powers the truste¢ has under the Statutory Power of Trustees 8iven in the Trustee Act of 21i00. The prirnary objective of The Trnst is for the profits of the same fen to be employed to th¢ common b¢nefJt & the lltility of the inhabitants of Beccles. The tNste¢ have poid due regard to 8uidan¢e issued by the Charity Commission in deciding what aGtLviiies th¢ trL]St should undertake, A¢hlevementA Jnd performanee ID accordance with it5 objectives. the trustee has not Bwarded grants to10¢g1 voluntary OTganisation5 & events in the year. Trln8ncial revl¢w The level of R¢5erves (Restrictcd & UnTestrl¢ted) at the yegr end was £54,788, all inGr¢ase of £32,172. This mainly refle¢ts restricted funds received within the year for the skatepark and other project5 not ¢ompleted by 31 March 2025. The Tn]5tee is aware that the current levels of Re5¢rves may llot be ad¢quate to enable the Tntst io meet its obligalions on a day to day basis. The TnJ5tee ac¢¢pts the need for on80ing ftnancial support via 8raniS from BecGl¢s Town Council. Any works to improve f8ci1sti¢s al the Quay will also requir¢ such external grant 5UPPOrt. Siructurej governance find management The gov¢ming do¢um¢nt of The TTUSt is the Royal Charter of13th May 1605 & the Bye-Laws of 24th lanu4ry 2011. The trust¢e who served during the year and up to the dat¢ of 5ignaiur¢ of the f5nan¢ial slatern¢nts w¢re'. Beccles Town Council The first trustee of the Charity is Bt¢cles Town CouncÈl & the pow¢r of appDsntment of new trnst¢es is ve61ed in Be¢c1¢5 Town Council. Plans for th¢ Future The members of Be¢¢les Town Council. acting as TTU5tee, will Tetain the available financial Tesourres of the Thist 8iven the level of ¢ommitmenis to maintenance etc, that they havc for the area of Be¢¢les Fenland & the Quay ov¢r which they have authority.
ENLAND CH UST REPORT co THEY Rlsk Pollcy The trustees continue to assess the major risks lo which the charity is exposed & are satisfied that the 5ySteTn$ are in place to identify & mitigate their exposure. The ttee'S i'eport approved by Ihc Board of Trustec. 8.4 B¢ccle5 Town Council Trn$tee
LE FEN CH ENT EXAMLN I report to the trustee on my examination of th¢ financial statements of Beccles Fenland Charity Tn]st (the trust) for the year ended 31 March 2025. Respo51b711tl¢9 and b8s15 of report As the trustee of Ihe trusl you are responsible for the preparation of the financial st8tements in 8ecordance with the requÉreFnents tsf the Charities Act 2011. I report in r¢spect of my examination of the tiust'5 financial statements carried oul under se¢ti¢J) 145 ofthe Charities Act 2011. In ¢arying out rny exarnination I have followed th¢ Diredion5 given by th¢ Charity Commi5sioD under section 145{5llbl of the Chftritie5 A¢t 2011. Jndependent examlNer's stat¢m¢nt Since ihe trust's gross ineome exce¢ded £250,000, the independent examiner must br a member of a body listed in Section 145 of tlit Charities Act 2011. I ¢onfinn that l am qualified to und¢rtake the examination because l am 8 member of FCA, which is on¢ of the listed bodies. Your attention is drawn to the fa¢t that the charity has prepared the financial slat¢m¢nts it) accordance wilh the relevant version of ihe Statement of Recommended Practice applicable to chariii¢s prep*&rin8 their financial staternent5 in a¢¢ordan¢e with the Finan¢ial Reportit]g Standard appli¢able in th¢ UK and Republi¢ of Ireland (FRS 102) in preference to the Accounting and Reporting by Charitie5.' Statement of R¢comrnended Praclicc i$$ed on l April 2005 which 15 referred to in the extant regulations but has now been withdrawn. I und¢ltand that thi5 has be¢n don¢ in order for the financial statements io provide a true and fair view in accordance with UK Generally A¢pted Ac¢ounting Practice. h&ve completed my ¢xamiDation. I confirm that no matt¢rs have corne to my Attention in connection with the exarnination giving m¢ cause to believ¢ that in any material respect.. accounting records were not kept ITi respect of the tt 8$ r¢quired by section 130 of th¢ Charities Act 2011. the finan¢ial siatements do not accord with those r¢cords' or the finan¢ial st8t¢meThts do not comply with th¢ applicable requir¢menl$ ¢on¢ernin8 the fom and ¢cmtent of financial Statements s¢t out in the Charitie5 {Accounts and R¢ports) Re8ulation8 2008 other than any requir¢Tnent that the finan¢ial statement5 giv¢ A true and fair view, which is not a matter ¢onsideTed a5 part of an independent examination. I have no Concerns and have ¢ome a¢n)ss no other rn8tters in cont)110 with th¢ examination to which atlention should be drawn in ihis report in Order to ¢nabl¢ a proper und¢rstandin8 of the financial siai¢ments (o be Teached. Waveney A¢¢ouDtgnt8 Llmlted Tlas Newman & Co Chartered Accountant5 7 Hungate B¢ccles Suffolk NR34 9 Dale..
BECCLES TATEMENT INCLUDtNG ACTIVI PENDI UNT HE YEAR ARCH Unresti'leted funds 2025 Restrleted runds 2025 Total Urtrestrlcted dg 2024 2025 Not¢s Incorne from.. Grants 84,499 84,499 Allolrnent In¢ome EstAtes In¢om¢ Quay Income Commons Income 7,978 60,724 161,829 72 7,978 60,724 161,829 72 405 85,260 162.036 32,996 Investments 310 310 744 Total IncoTne 230,913 84,499 315,412 281,441 Expendlture OTr: iv Allotmcnt Expenses Common Exp¢ns¢s Estate Expenses Admin Expenses Quay Expenses 4,063 19,137 19,403 30,546 148,067 4,063 20,101 26,438 84,571 148,067 5.773 56,678 63,581 74,969 139,908 964 7,035 54,025 Tot81 ¢horlt#ble expendllur¢ 221,216 62,024 283,240 340,909 Total expendltllre 221.216 62,024 283,240 340,909 N¢1 Incomel(expeDdlthre) 0ve¢t In fDnd5 9,6 22,475 32,172 159,4681 Reconclltstlon Of funds.. Fund balanS at l April 2024 22,616 22,616 82,084 Fund balances at 31 Mareh 2025 32,313 22,475 54,788 22.616 Th¢ 5tatemenl of finan¢ial 8Ctivities includes all gain5 and losses recognised in the year. All income and expenditure derive rrom continuing a¢tivili¢s.
BECCL LAND BALAN ASAT I MARCH 2025 2025 2024 Notes Flx¢d H5set$ Tangible assets 4,637 Cvrr¢nt a55ets Debtors Cash at bank and in hond 12 59,950 104,448 77,243 73,850 164,398 151,093 Credltors: gmounts ffilllng dwe within year 13 {114,247) 1128.477} Net current hssets 50.151 22,616 Total as$¢ts less current Ilabllltles 54,788 22,616 The funds of th¢ trnst Restricted incon)e funds Unrtstri¢t¢d funds 15 16 22,475 32,313 22,656 54,788 22,616 Th¢ financial slalements were approved by the trustee on ..... .4 Be¢rles Town Council Trust¢¢
TE FA MEN FOR THE Y AR END MARC Ac¢ountlng pollc1¢5 Charlty Inforn]gtltsn Beccles Fenland Charity Trust is a ch&lltsble tri]5t constructed UTLder a injst deed. 1.1 Aecounting eonventlo The fsnancial slalemcnts have bten prepared in accoidan¢¢ wit]1 the trust's governing document, the Ch2rities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS 102"18nd the Charities SORP 'A¢¢ounting and Reporting by Chari(ie5'. Statement of R¢Gommended Practice applicabl¢ to charities preparing their accounts in accordan¢¢ with th¢ Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (¢ff¢¢tive l January 2019). The Irust is a Public Benefit Entity As d¢fined by FRS 102. Th¢ tru5¢ has taken advantag¢ of the provisions in the SORP for charitiw not to pr¢par¢ a Statement of Cash Flows. The finAn¢ial statements have depart¢d frotn the Charjties (A¢¢ounts and Reports) R¢gulations 2008 only to the ¢xtent required to provide # true 8nd fair view. This d¢parturc has involved followirtg th¢ St8teM¢ni of RecoTnmend¢d Pra¢tice for charities Applying FRS 102 rather than the veTsion of the Statement of RecoTnmend¢d PTa¢ti¢e which 15 r¢ferr¢d to in the Regulations but whi¢h has since been withdrawn. Thr f1tt8ncial statements are prepar¢d in sterling, which 15 lh¢ fvnelional cun'ency of tht trust. Monetary amounts these finhn¢io1 statements ar¢ rounded to lh¢ nearc5t £. The financial statements have beeii PT¢pared undeT the historical cost ¢onv¢ntion, [MlfIed to include the Trvaluation ol freehold PToperties and to include invcstm¢nt properiie5 and certain fjnancial instnllnent5 at fair valuel. The principal a¢¢ountin8 policies adopted are set out below. 1.2 Golng Concern At the timc of approving the fin8ncillI statem¢nt5. the trust¢¢ have a reasonabl¢ expe¢totion that the tn has adequate resources to Continue in operational ¢xisten¢e for ihe forE5e¢able future. Thus the tntsiee Continue to adopt the going COTL¢ern b85is of accountin8 in preparin8 the finan¢ial statements. 1.3 Charltobl¢ funds unrnStried funds ar¢ available for use at th¢ dis¢retion ofthe twstee in furtheran oftheir ¢haritable objectives. Restricted funds are subject io specifjc condition5 by donors or grantor5 as to how they may be used. The purposes and uses of the restricted fjJnd8 are Set out in the notes to the financial statemet)ts. Endowrn¢nt fiLnds are 5ubje¢t to specifie ¢onditiQTLS by donors thal the capital must be maintained by the tNst. 1.4 Incorne In¢ome is r¢¢ogni5ed wh¢D the trust is l¢gally entitled to it after any perfomianc¢ conditions have been met, the amounts ¢an be rnea5ur¢d reliably, and it is probable that income will b¢ rec¢ived. Cash donations are re¢(>gnis¢d on receipt. Other donations ar¢ reco8nistd once the trust has be¢n notified of the donation, unless perfoman¢e ¢ot)ditions require deftrral of the amouT5t. In¢Drne tax re¢ov¢rable in relation to donatson5 T¢ceiv¢d under Qift Aid or deeds of cov¢Dant is recowised at the time of the donatioll. LegaGi¢s are reco8nised on receipt or otherwise if the trust ha8 been notified of an impending distribution, the amount IS known, and r¢ceipt is expected. If the amount is not known, the legacy is trealed a5 a coniingeni asset.
LESF ES FINAN NTS CON ED THE YEA ENDED 31 ARC Aecountlng polleles Icontlnuedl 1.5 xpendlture Expelldiiure is e0875¢d once ther¢ is a legal or ¢onstrnctive obligation to ti?nsfer e¢onorni¢ benefi1 io a third party, it 15 probable that a transfer of economi¢ benefits will be required in settlement. and the amount of the obligation can be measured reliably. Expenditure is ¢1gssifi¢d by activsty. The Costs of each a¢livÈty are made up of the total of direct costs and shared Costs, including support costs involved in LFnd¢riaking each activity, Direct costs attributable to a single activity ar¢ allo¢ated dir¢¢ily to thal activity. Shared costs whi¢h conti'ibute io more than one a¢iivity and $uppot1 costs whi¢h ar¢ not attribvt8ble to a 5iThg5e a¢tivi¢y are apporfion¢d between Ihose a¢tivities on a basis consistent with the use of resources. Central staff costs are alliKated on the basis of tim¢ spent, and d¢preciation Gharges are allocated on the POTtion Of the asset's use. 1.6 Tonglble Ilxed ass¢t5 Tan8sble fix¢d assets 8Te iniliilly m¢8sured at cost and subsequently rneasuT¢d at ¢ost or valu&tiOD, n¢t of depreciation and any impairment108S¢S. Depreciation is r¢¢ognised so &5 to writ¢ off the Cost or valuation of assets l¢ss their residual value$ over their us¢fiil live5 on the following bases.. Plant and equipment Motor v¢hicles 20% R¢ducing Balance 200/0 Reducing Balance The gatn or 105s arising on the disposhl of an asset is detemiined as the differet]ce between the sale pro¢eeds And the carrying value of the ass¢t, ond is Tecognised in the Statement of financial activities. 1.7 Impalyment of fixed assets At ¢a¢h reporting tnd dale, th¢ tn]st Teviews th¢ carrying amounts of its tangible ass¢ls to de¢crrnin¢ whether there is any indication that those a5seis have suffered impBirrnent loss. If any such indication ¢xists, the recoverabl¢ amount of the asset 15 estimated in Order to detemiine the extent of the impairffl¢nt lo$s (if any). 1.8 Cash casts equlvalenls Cash and cash equivalertls in¢lude cash in hand, d¢posit5 held at call with bank5, other Short-term liquid investments with original moturitie5 of three months or les5, and batjk overdrafts. Bank overdraft5 arc shown within Eorrowipgs in curr¢nt J.9 Flnanclal Instruments Th¢ trust has elected to apply ihe provis2on5 Of Section I I 'Ba5i0 Fin&n¢i41 InstTum¢nts' and Section 12 '0th¢r FiDan¢ial Instrumen¢s Issues, of FRS 102 to all of it5 financi81 instrumet]ts. Financial instruments are r¢¢ognised in the trusi's balance sheet when th¢ trust bEGomes party to the contractual provisions of the iDStruTnent. Financial assets and liabilitie5 are offs¢t, with the net amounts presented in th¢ fiDan¢ial 5tatem¢nts, when there 15 a legally enfor¢eablc right to set off the re¢ognised amouhts and ih¢r¢ is an intention to settle on anet basis or to realise the 8S5et and settle ib¢ liability simultaneously. Ba51cfinanelftl 4&weis Basi¢ financial assets, whi¢h in¢lud¢ debtors and cash and bank balan¢es, are initially measured ot transaction price in¢ludin8 tran5a¢tion costs and are 5ub5equElltly tarried at amort15ed Gosl using the cffeolive InteSt Inethod unless the 8ryangement ConstileS a financit]g tran5a¢iion, where ihe ITansa¢tion is measured at the present value of the future receipts discounted at a market Tate of interest. Financsal asse15 classifi¢d as receivable within on¢ year are not amortised.
BECCLES FENLAND CH ST TE TOTHE F ANCI TATEM8NTS 025 Aecountlng pollcle5 (Contlnued) Ba51cfiiiortclul Ilobllllles Ba5i¢ financi81 liabilities, including creditors and bank loan5 are initially recognised at tl2n5action priee unless the aiyangement ¢onstitutes a finan¢in8 transaction, wher¢ the debt instrument 15 tneasured ai lh¢ present v?lue of the future payments discounted at a market ral¢ of interest. Financial liabilities clas5ifi¢d as payable wiihtn one year are not amonis¢d. Debt instrument5 are subsequently carried at amortised cost, using th¢ effe¢tÉv¢ interest r&(e method. Trade creditors are obligations to pay for goods or service5 That have b¢en acqutred in the ordinaiy ¢OUTse of opcration5 from suppliers. Amounts payable are classifi¢d as current liabilitle5 if payment is du¢ within one year or less. If not, they aTe pre5tntrd as non-current liabilÈtie5. Trade ¢reditors are recowised initially at transaction price and 5ubsequenily measured at amortised cosi using th¢ effective interest m¢thod. Dereeognlllon off1Re1/11h1IlIIes Financial Itabilities are derecognlsed when lh¢ trust's contractual obligations expire or are discharged or ¢an¢elled, crtilcal Aeeountlng estlmates Judgements In the applt¢ètion of the trust's a¢¢ounling policies, the tru5t¢e are requir¢d to make judgernent5, ¢Stimate5 and a55UTnptions about the c&nying amount of assets and liabilitie5 that #re not readily apparent from other sources. The estirnate5 and asso¢iated assumption5 are based on historical experience and oiher factors that are considered lo be relevaTrt. A¢&7 results mgy differ from thes¢ estimates. The estiTnates a¢)d underlying a55UmPtions are reviewed on an ongoing basi5. Revisions to ficcounting estiTnat¢5 are recognised in tht period in which the ¢5timat¢ is r¢vised where the revision affects only that period, or in the period ol the revision and future pcriods where the revisiort affects both ¢urr¢nt and future periods. Grants Re5trirted funds Total 202S 2024 Grants 84,499
BEC LES FBNLAND CHARITY TR NOTB THE FINANCI STAT co OR E YEAR ENDED 31 MARC lThcome from charltable aeÉlvltt¢ ijnrestrlcted luiid5 2025 Unre5trlcted funds 2024 Allotm¢nt IThcome R¢nial Income 7,978 405 EstAte5 Income Rent&l Income 60,724 85,260 Quay IncotThe Quay Ev¢t$ Quay Moorin85 Quay Car Park Rental In¢om¢ Oth¢r income 2,450 87,615 26,687 10,500 34,577 3,000 90,983 22,113 10,500 35,440 Common5 Income Cotnmon Income 72 32,996 230.603 280,697 Incom¢ from Investments unrtrIcted Unrestrlcted nds fund5 2025 2024 Interest receivabl¢ 310
EN RITY TRU TATE ENTS CON UED TH YEA Charitable 9¢tlvltle5 Allotment5 Expenses 2025 Common Estst¢ Costs Costs 2025 Admlii Quay Costs Expensey 2025 Total 2025 Total 2024 2025 2025 StatTcosts Depreciation MAint¢nance & Repairs Electricity T¢lephon¢ Cleanitjg Stationery Uniforms Legal & Professional Fees Water Rates The Common Marsh Trail Dykes Marshes Sndri¢s 74,858 1,160 61,560 136,418 1,160 104,704 3,110 2,042 10,717 31,871 11,872 826 19,072 792 716 47,746 27.053 826 19,072 792 716 127,766 44,670 ,343 22,792 1,005 370 7.413 12,035 7210 19,448 8,535 10,268 7.791 540 2,875 17,414 7,323 3,649 2,222 4.674 2,977 1,125 10,268 7,791 540 (372) 1,140 2,107 4,063 20,101 26,438 84,571 148.067 283,240 340,909 4.063 20,101 26.438 84,571 148,067 283,240 340,909 AllaSy$15 by f0 Unr¢stricÉed funds Restricted funds 4,063 19,137 19,403 30,546 148.067 221,216 340,909 964 7,035 54,025 62,024 4,063 20,101 26,438 84.571 148,067 283,240 340,909 Net movement In funds 2025 2024 The net mov¢ment in fund5 l5 stated after ¢hargingl(CTediting)'. F¢es payable for the ind¢p¢ndent examination of the charsty's finan¢ial statements Depreciation of own¢d tangble fixed assets 1.500 1,160 1,350 Trugtee None of the trustee (OT any pusons connected with them) received any remuneration or benefits from the trust duri8 the yea¥. 10-
ND ST NOT tNAN MENTS CONTINU FOR THE Y AR ENDED 3 RCH2 Employees The average monthly number of employee5 during the yeay was: 2025 Numbe 2024 Number Employment costs 2025 2024 Wages and salaries Stscial security costs OtheT pension costs 123,502 1.875 11,041 6.497 7,196 136.418 104,704 There w¢re no employe¢s whose annual remuneration was morE than £60,000. 10 Taxatlon Th¢ Charity is ¢xempt from taxation on its activilies becaus¢ all its income is appli¢d for chaTltabl¢ purposes. TAnglble tlxed Assets PIRni Molorvchitl¢J equlpmeni Total Cost Additions 748 5,049 5,797 At 31 March 2025 748 5.049 5,797 Depreclitlon and Impalrment Depr¢¢iation charged in the y¢8T 150 1,010 1.160 At 31 Mar¢h 2025 150 1,010 1,160 CarrySng 4mount At 31 March 2025 S98 4,039 4,637 12 Debtor5 2025 2024 Amoun15 falllng due Jvlthln one year: Trade debtors Other debtors 55,432 4,518 75.623 1,620 59,950 77,243 11
EN ST CONTIN DED 13 Creditors: amDuRts f#lllng due wlthill one year 21125 2024 Payments re¢¢iv¢d on account Trade Cl'editors Acci"uals and deferrcd incom¢ 53,075 59,672 I,soo 46,521 80,606 1,350 114,247 128,477 14 Retlrement beneflt sch¢rnes 2025 2024 Defilled contrlblltlon schemes Charge to profit or loss in r¢spect of defJJ)ed contrsbutitsn schemes 11,041 7,196 The trust op¢rates a defined GODtribution pension s¢h¢m¢ for all qualifying employe¢5. Th¢ assets of the scheme are h¢ld separately from those of the trust in an independently administered fund. IS Restrlcted funds The re5tri¢ted funds of the Charity comprise the unexpended balanc¢s of donations and grants held on Irusl subject to specific CODdition5 by donoT5 as to how they may be used. At l Aprll 2024 Incomfing r¢sources R0re¢S expended At 31 MAreh 2025 84,499 (62.024) 22.475 16 Unrestrlcted fllndy Th¢ unre5triGied funds of the charity comprise thc uncxpended balance5 of don8tions and grant5 which are not subje¢t to specific conditions by donors and 8rantors as to how they MAY b¢ used. These in¢lude designated fiJnd5 which have been s¢t aside out of unre51ri¢ted funds by the Iruste¢s for specifi¢ purposes. At l Aprll 2024 Incomlng retsourceg Resouyees expended Al 31 M4r¢h 202S General funds 22,616 230,913 (221.216) 32,313 Prevlous year.. At l Aprll 2023 Incomlng resourees Re5uurees expend¢d At 31 M9rch 2024 Geher81 funds 82,084 281,441 1340.909) 22.616 17 Related party transa¢tlons There wert dis¢losable related party transactions during th¢ year (2024- none). f2-