WILI.AND PRF.-S
1400
FNANCIAL
TATEME.Yrs
AR ENDED I N
VF.MBER20?5
nten
R¢fcr¢n¢c and administration dctails
'rrus¢ce$ le￿)rt
Statement of trustees responsibilities
Indcp¢nd¢nt cxominoTS rcport
Sialemcnt of fJnAncial activili¢s
118lance sheet
Notes to the financi&l statemcnts
Charity nLimber 1140942
C.omphny number 06629805

wiI.i.
ND PRI-._SCFIOOL
1'RIJS'1'1-. I.-S ANNliAI. RI.-PORT
I'LAR ENDFD I NOVF..MBLR 902
RFFF.RF.NCL AND ADMINISTRATIOY DE'TAILS
Charity narne:
Willand Pre-school
Re%i51ered Charity P¥umber:
1140942
R¢Kist¢r¢d company number
06629805
Prlnclp#l addresi:
gchool Drive
(iablcs Road
Ik'v()n LX15 2QI.
Tru$te¢y'.
David Mi llynllrd
Yvonnc Ilukcr (Rcsigned August 2025)
Jodic Ilocock
An)andc ljrine (ApFx)inted Au8U5t 20251
Company i¢¢r¢t4ry
David Maynard
Independent ¢x*mlner:
Mrs M IlutLhin8S
Apslcys l.l.P
h&rteT¢d Accountants
21 Ilumpton %iTCCt
Tiverton
Devon I,'X16 6AA
B4nkers:
IISFIC. pl
29 1.'orL Sir¢¢t
Tivcrton
Dcvon l-.X16 6NA

WILI.AND PRE-SCIIOOL
'rRLS'fEES ANN
AL RLPORT
YE.4R IN.DLD I NOVEMBER ?0?5
ONTINUED
The TTuslees pre5eiil their report aiid the fillancial 5tatement5 of the ehArity for the year ended l November 2025. The
tN5tee5 have &dopted the provi510ll5 ofthe S￿lement of R¢Lomn)ended Pra¢¢ice (SORPI"Ac¢oun¢ing and Reportin8 by
Charitie5" (FRS 102) in preparing the ￿nnUal report and financial sthtement$ of the ¢harity.
OIIJF.CTIVb.S AND ACTIVII'IFS
Sumrniry of the objt¢t$ ¢Jf the ¢h#rity $¢t out in its go%¢rninR dDtument'.
Ihe objects of the l>rc-5chool are lo enhanec thc dcvclopllicnt and cdLicaiion ol'childrcn priniarily und¢r sthtutory school
a8c by encoura8in8 parents tts undcTsldnd and provide lor the nc¥ds ofiheir ¢hildr¢n Ihroii8h Commviiity 8roup5.
Summary of th¢ 4ctSvltl¢$ in relHtion to ib¢ #bov¢ objectives:
The pre•s¢hool is respon8ible for providing pr¢-s¢hool cducaiion and sLrvicLS to childTLn akTcd bLtwccn 2.5 years and 5
year.8 via scssional carc during wc¢kdll>'s for.18 weeks of ihc year. In addili()n thc Sciling provides addilional bcfore
8chool, after school and 5¢hool holiday services to both PTe-5chool and PTimary school ¢hildrcn.
W¢ 5cek io fulfil our Dbjective% by..
Offerin8 appropriatc play. cducHtiun And cure facilities and trainin¥ cours¢s, togeth¢r with the right of parcnts to
lakc rcsp()N4ibiliiy for ond lo h¢conic involv¢d in ihe activitlC5 of Such 8roiip%, cnsuTin8 that such groups ofyer
opportulliiiLS for all cliildr¢n wliai¢v¢T Ilicir race, ¢uliyrc, reli8Lon, nicans or ability;
LnctsurA8in8 ihc study of ihc necds of such ¢hildr¢n pnd thcir fhmilics and promoting public inierest in and
rtcognition ol. sii¢li ne¢d8:
Instigating and adh¥rin8 10 8nd furth¢ring the aim5 #Ad of the Pre.¥chool Learning Allipnce.
ACIIIEVF.MENTS AND PF.RfrDRMANCE
Summwry of the maln achiov¢ments uf the ch8rlly duTr4n% thc yewr
Corttinu&lion of the first class provision of pr¢-5¢hool educationttl rcquircmLmts io the ¢ommvnity.
C.105e liaison with th¢ local Primary School tts ensure sm(KJ¢h transition of ¢hildren from pre-school education into
PTirNary education.
Funher enhan¢ement and dLvelopment of the pre•school environmcnt and equipment.
Continued provision of wider care arrangements in¢ludin8 breakfast club, after-school ¢lub gnd holiday club.

WII.LA
CHOOL
TRU
TEES ANNI,'AL REP
RT
NDID I NOW'EMBLR 2
ICONI'INLLD
FINANCIAL REVIEW
Fin&nci#l performaDce
As ai l Novembcr ?025 Willand Pr￿sChool had a 511rplu5 of £156.382 {•024., £11.7241.
Princip￿] 50urees of fund5
The primary source of I'unds eomes from the government fundin8 of Pr￿5¢hO01 cducation. which all parents are entitled
to Ttceive.
Chmrlty's pollty on reserve5
Reserves are maintained SLicli tl)at in the ¢v¢nt of thc pre-school ceasing io exist that 2deqwdte funds are available to
make any appropriatc pJymont5 r¢quircd to sta￿. l.'urther that fiinds arc availablc to address any unexpected cxpenditure
which may arisc.
SI'RIICI'IJRTr;, GOVLRNANCL AND MANAGTr:MTr:NT
Coverning ducum¢'nt:
ArljLl¥'s wid Memorandum ol'Association
Consti¢utlon:
Chariiablt company
Truslte selection methndi:
Appointed
OT14ER
1b¢ tswstees have h&d regard to the Charily Commission guidan¢¢ on public bLn¢fit and believc this is &chieved via th¢
charity's obj￿lIves And aitivities.

WILLAND PRF..SCHOOI.
STATEMENT or'iRIJs'i"EE% kE8PON
IBII.ITtES
The trusie¥'s (who a￿. al80 dirrLtOT5 of Willand Pre-school for the purposeg of Lompany lawl are responsible for
preparing ihe Truste¢s' Annual Report ¢tn(J the linancial 5tatenients in accordance with applicable law and United
Kingdom Accounting S￿ndards (United Kingdom Gencrally Aeeeptcd Accountlll8 Prdctice).
Company law requi￿$ th¢ trustces to prepare fJn&n¢i&l Statements for each financial year. which give a true and fair view
of the ststc of affair5 of th¢ chaTltablc Lonipaiiy and of the incomillgr resources and application of resources. including ihe
income and expendilure, of tli¢ ¢haritable company for th¢ year. In preparin8 these fjnancial statements. the truste¢5 are
requird to..
selec(5Uitable accounting policies and then apply them consis¢ently;
observe the mcthod5 and principles in lh¢ (".harirics 8()RI' 201511.'RS 102),.
make jud¥eincnt5 and e51imales Llial are r¢Jsonabl¢ and prud¥n¢;
5tat¢ wthcthcr appli¢ablc IJK Accouiiting Siandttrd5 have bccii followed. subject to gny material departures
disc105ed and expl&incd in ihc finun¢iul statLmcnts.'
prepare tlie financial %tatcm¢nl.s on th¢ going Lonccm basis unless it is inappropriate to pr¢sume that th¢
charitable con)pany will ¢oniiDue in operalion.
Thc tTuslees are re5pon5ible for kecpin8 proper accuuniing records ih#¢ dis¥losL ￿1th rc#sunAhle accurncy at any time the
rinancial position ofthL charl￿b]e CL)mpany and cn&bl¢ them lo ¢nsurL' that thc finan¢iol siaicmenLS comply with the
Companics Act 2006. lThcy urc ll150 rc5ponsiblc for 5afeguordin8 thc 8ss¢ts of ihc ¢haritabl¢ company and hence for
iaking msonAble steps for thc prtvenlion thnd dctcction of frHud and othcr irre¥ularitl¢5.
This rqx)rt has been prcparcd tskin¥ advanta8e orth¢ sm811 ¢omp4nics ¢x¢mption of Scdion 415A of the Companies
Aet 2006.
lThis report was approved by the boatd of directors #lid trnstees on ..
and signed on ils beh41f by..
Simnaturc..
Mr DAvld
#ynAnl- Tru¥t¢¢

INDE.PENDF.N'T F.XAMINF.R'S REPORT
I.LAND PRE-SCFI
I rcport to thc charity tnjstces on my cxamination of tl)e &ceount5 of the company for the year ended l November 2025
which are sct out on pa8es 6 to 12.
Re5ponsibilitie8 and bAS15 of report
As the charity trustees of the comwdny {and 8150 its ditectors for the purposes ofcon)pany lawl you are responsible for
the preparation of the ac¢ounts in Accordance with the requirements of the Companies Act 2006 ('the 2006 Ac(').
14aving satisfied mys¢lf ihat th¢ accounts of the ¢ompatiy 8rc noi r¢quir¢d io be 4udit¢d under ljart 16 ofthe 2006 Act
and are eligible for independent exai?iinalioii, l Teport in rc5pecl of niy examination of your company's accounts as
carried out under section 145 uf ihe Charitie% A¢1 2011 I'the ?01 l Act'l. In carryinkj oui my examina¢i(>n I hAV¢ followed
Ihe Directions given by the C.hÈrity Commission under sectioii 145(5)Ib) of the 201 l Act.
Independent examineT'$ 8tg¢¢m¢nt
Since thc conipany'.% gross incomc cxcceded £250,000 your ¢xAIMin¢r mu%t bc a mcmber of o body listed in seciion 145
of tliL ?01 l Act. l ¢onfirin thai l ain qualified lo undcrtok¢ ¢hc cxaminotion ￿cOU$¢ l am a mcmbcr ol'"I'hc In$tituic of
Chsrtcred Accountant% in l.'ngland and WdlLS, which is one ofthc listed bodtL$.
I have completed my examination. I confirm that no m8tter5 have ￿me to my att¢ntion in connection with th¢
exAIMinaiioii Biving me Lau5L lo believe tliat in any malLrial respcci..
accoiinting record8 werL' not kept in respcct of the Company as rcquircd by scction 186 of the 2006 Aet.. or
the a¢coiinLs d() not a¥cord with ihosr rccords: ()r
Ilie aLcount% do noi ci)Inply will) thc aLLQLinli118 Tcquirenicnis of .4eclioii .196 of ihc 200CI Acl oilier than any
requiremeni il)dl the aLiount& ¥ive A 'true and lair view. wliiLI) is nol A Nlallcr con5idcrcd 85 part of an
examination.. or
the attounts. have not bccn prcpared in accordancc with thc mcthods and principle5 of thc Statement of
R¢¢ommcnd¢d l)racticc for a¢counling dnd rcpotlin¥ by chariiic5, applicablc to chhritics prcparin¥ their Accounts
in accordan¢¢ with th¢ l inan¢iAI Kcp(>ning Standard appli¢able in th¢ IIK And R¢publi¢ of Ircl&nd {FRS 1021.
I have no concerns and h&ve come across no other mattLYs in wnnection wilh the examinaiitsn to which attention should
be drjwi in this repon in ord¢r to ¢nable a proper understsnding of the account% to be reachcd.
UItD4:
Mr5 M Ilutchln%#
Ap51ey5 LLP
Ch8rt¢r*d Aecountsnt5
Tiv¢rton
Devon
EX16 6AA
Date..

WII.I.ANI) PRI-. SCI1001.
s-rAI'fNfF.N'I' 01-' I.'INAN('IAI. AC'.TlVI'rii-:s
ORPORATINCJ INCOMF..4N.D EXPENDII'URL ACCOUN
YLAEi LNDED I NOVEMBER ?025
2025
2024
-I'otal
runds
Unrestricted
fuiids
Incorne froin
C.hariiable activities
Grnnt income
Don81ions
Invesiment activities
64?,165
1,500
642,365
1,500
527.799
500
6,467
534.766
6.491
6.50,356
6,491
()50.-156
Totil income
'.xpenditur¢
ch￿ritable 8ctivities
Govcmanc¢ costs
487,163
6.811
493.974
487.163
495.651
7.-391
503.042
ToiAI expenditure
Net income IcxpenditUTe) beforc transfers
Transfer betweLn funds
Net movements in fund5
I'otal funds brou8ht forwArd
'I'otal funds Carried forwArd
493.974
156,382
156,382
31,724
156.18?
9.$4.061
1 1 10443
156.J82
954.061
1 110443
31.724
922.337
954061

WII.I,AND PRF.-SCHOOL
BAL
HEET
AS AT I NOVLMBER
•025
2024
ote
FIX￿ assets
Tangible fixed asS¢ts
Current ￿Sets
Debtors
C&8h at bank llnd in hand
594,667
60D,104
10
3.367
356,750
36Q,117
527.074
527,074
Creditor5'. amounts fullin¥
du¢ wiihin one y¢ar
Net ¥urr¢i)t asslts
6.160
515.776
153.957
Total &ssets less current liabilities
10,443
954.061
Net A55Cts
1 110447
954,061
Fund5
Unrestricted funds
Restricted funds
,110,443
954,061
.110.447
954061
For the ycar ended l Noi'einbcr 2025 the company was cniitled 10 cxcmpiion from audit under 5CCtion 477 of ihc
Compaiise5 Act 2006 relaliiig lo small con)paiiic5.
Dir¢c¢ors' ￿Sponsibl11¢1¢S'.
I'lie inembLf5 liave not required thc ¢on)pany to obiain ali &udil of its accounts for dic year in question in
a¢cordAIiLL with seition 476.
'lThc dircLlors a¢knc¥wl¥d￿c their rispoii8ibilili¢s for ¢omplying with ¢h¢ requir¢men¢s of the A¢1 with respect lo
accounting re￿rdS and ih¢ preparation of accounts.
1'hc5c accounts have been prepared in accordance with the provisions applicable to companies subjecl to the sjnall
eompartie5' re8irne.
'I'hc financial 5latcmcnt5 wcre approvcd and authoriscd for issue by thc board ofdiTectors on
and si¥ned on their behalf by..
. MT David Muynard- Trustee
Company regislretion number 06629805
lThe notes tsll pagc5 8 to l ? fomi part of these financial ststem¢nts.

WILLAND PRI-..SC"FIOOI.
NO'fi:.s TO TI11.: I.-INANCIAL SI".4'rrMI'.NTS
YrAR FNDF.D I NOVF.Mt45--R •a25
Sumrnary of significRnt ACCOUTtting polittes
(tt) CeNer*l informRtiun and bAsi5 of prepar8tion
Willand Pr¢-S¢hool is a privat¢ ¢ompany lthmited by guarant¢e and dogs not have o share ¢apital. The compAny is
a rebylstercd charity in Ln8land within the United Kingdom. In thc event of the chariry b¢ing wound up. Ihe
liability in re$pc¢¢ tsfihe guarantce is limite(I to £1 pcr Thernber of the charity.
The charity constitutes a public benefit entity as defined by fRS 102. The financiBI statements have been
p￿pared in accordanLe iviih ALLounting and Reportiny by CharitlLS.. StatLment of Rccommendcd PraLtice
applieable to chariti¢5 prtpAring their aecoullts in accordance with the Financial R￿OrtIng Standard applicable
in the UK and Republic of ITcland11.'RS 1021 is511cd on 16 July 2014 las updated through lJpdatc Ilulletin I
published on 2 I'ebruary ?016). thc C'harities Act ?01 l. the Coiiip&Tiie5 Act ?006 and IIK CJ¢nerdlly Accepted
Accountin8 Practice.
The financial ststements are prepared on a going conccm basis under the hi.siori¢al ¢081 convcntion. modified to
include ¢¢rtAin items at fair valiic. -th¢ financial qlatcmenis arg pr¢sent¢d in st¢rling which is thc fun¢¢ion&l
curren¢y of the ch&rity and roiinded to the noare51 L,
The si8nificanl aecouniing policies applied in the preparution of these financial sigltemcnts ore set out bclow.
Those polieies have bcen consistently applied to All years P￿sented unless othenvise stated.
(b)
Unrc5trictcd fuiid5 Are Availablc for u%c #t (lic discretion (>f the irustee8 in furtherance of ilic gencral objectives
of IhL cliarity And which havL noi bcen dcsignaicd r(Ir oihcr purposes.
(c) Income reco%nition
All incoming rewurccs arc included in the 8tat¢mcnt of1.'2n8nciHI Activities (SOFA) when the charity is legally
eniiiled to the iniom¥ all¢r any pirfUM￿ne6 conditions havc bccn mcl. Ihc amount Can bc measured r¢liably and
it is probable that the income will be received.
ror donat10115 to bt reeogiiiscd the charity will l)avc bcen notified of ihe ainounts and th¢ %ettlement date in
writin8. If there Arc ¢ondilion% aitAchcd to ili¢ donaiion and this reqiiiTC5 a Icvel of PCTfornianc¢ before
eniitlemcnt can be obiain¢xl th¥n tiicoin¢ is dLfLrr¢d until tliose cojiditioiis arc liilly mci or the fuifilmcnt of those
condiiions is within th¢ ¢onirol oftlie charily and il is probuble ihai ihLy will bc fulfilled.
No amount is includcd in the finAncial statements for volunteer time in line with the SORP IFRS 102).
Income from governmenl Dnd othcr wrtls are rEco8ll5sed at fair value when the Charity has cntille￿mt aftcr any
perfomianLe ¢onditions have been mct. it is probablc thai the inLI)m¢ will be ￿¢$Wed and tlie amoynt ean be
measured reliably. If entitlement is not rnct thcn thcsc Anx)unts are d¢f¢rred.
It)VC5tm¢nt income is egrned throu8h holdin8 assets for investment purposes. It includes interest. Where it is not
pr8¢ti¢&ble to identify investment mana&rcmet]t ¢05ts in¢urred within a scheme with reasonable aCCUTacy the
invc5tmtnt incom¢ is retK)rted i)et of these Costs. It 15 included when ihe amouni can be mvdsured reliably.
Inierest incom¢ i5 reco8n15ed using thc cffcctive inter¢st m¢thod.

wtt.l.AND PRE-SCHOOL
NOTES TO TI IF. FTNANICIAI. S'I'A'I'EMLN'I'S
YF.AR F.NDf,D I NOVLMBER 2025
{d) Exp¢Ddituro reeognitio
All expenditurc i* a¢couNtcd for on an accrua15 basis and has been ilassified under l)eading% that aggregate all
costs relatcd to the eaiegory. Lx￿.ndltUr¢ is F￿0¥￿1Std where ther¢ is a legal or construLtiv¢ obligalion to muke
paymentS' to third parties. it is probabl¥ thai the 8LiileJnent will be required and the amount of th¢ obligation Can
b¢ measured reliably. li i5 caiegortsed under the following headings:
F.xpcndinJrc on charitablc activiiics., and
Goveniallcc costs
Irrecov¢r4bl¢ VA'f ts charged os an expense against the activity for which expenditure arose.
(h) TANgiblc fixed asset5
.1 aii8ibl¢ fix¢d arc sthted at C051 lor deemed cosil or i'aluation less Accumulated depreciation and
accumulated imp#irmtnt l()s¥es. c.ost inLludcs costs diwtly ottributdblc ia making thc &5Set capablL of
operating as inlended.
Depreeiation is providcd on all tangiblL fixcd #5sets. al rat¢s calculated lo wriic ()ITthe c05t, Ics5 estimai¢d
rc5idual value, ol'Laih as%Lt on a 5y5tLmatic bll5is ovcr lis ¢xpLYt¥d us¥ful lif¢ #s follows..
O￿lLe equipmenl
250/0 rcducing h8laii¢c
l.urniiurc and cquipimcnt
250/0 Teducittg balancc
Computers
l year8 qtraighi line
No d¢pr¢ciaiion h85 been provided on the ncw buildin￿ play area. porch %LI)d shed in¢ludLkd within frtthold
propLtly.
Ikl Investments
I'urrciil a%%et inv15rments are short term highly liquid inv¢iimcnis are held at fair v8luc. These include cash
on deposit and cLsh cquivalcnis with A matUTily of1¢55 Ihan on¢ ycar,
Im) Debtorg creditor5 r¢¢¢lv4ble I PMyAblt within one y￿r
Dcbtors and crcditors wi¢h no stated interest ratc and rec¢iv8bl¢ or payable within oftc ycar are record¢d at
tr8nsa¢tion price. Any Ios5¢5 arising from impairment are reco8nised in ¢xpenditure.
CH5h
c.asli aiid casli equival¢nts are basil finanLial 85sc15 aiid in¢lud¢ Lasli in l)And. depos1t￿ hcld at iall with banks,
other 5huTt-tenn liquid ii)vestn)¢iitb- With original niaturiiics ofthr¢e month.s or less. and bunk overdrafts.
lul Lmployee b¢n¢fil%
Ihc chariiy opcrntcs & dcfined contribution plfyn for the b¢ncfJl of its employees. Contributions are expensed as
Iliey bccomc payaL)le.
(v) TAX
I'hc charity is an cxcmpt charity within th¢ Ineaning of 5chcdulc l of the C.liarities Act 2011 and is consideted t
pass thc tcsts $¢1 out in Paragraph I Schcdulc 6 1.'inanre Act 2010 and therefore it m¢cts the deftnition of a
¢horitablc coillpany for UK Corporation tax purposes.

10
WIL
ND PRF.-SCHOOL
NOTES ID 1'FII:' I.'IN.4NC"IAI. %TA'fF.ME-.NTS
YF.AR ENDED I NOVEMBLR 2
Charitable a¢t*vities
20?5
'rotal
Pre Scliool f¢es
Nurscry education gr4nt
201.183
438,98
203,383
438,982
642 365
247,631
280,168
5?7.799
Grant inwme
2025
2024
Ilnrc5trtcted
1,500
1.S(K)
1'ot&l
1,500
rotsl
Colle8e Apprcntice 8rant
Donation5
202
'rolal
202
Donations
500
R¢sour¢e$ ¢xp¢ndcd
Charilpbl¢
Governonce
Total
Total
Wagcs
-I'raining costs
Rcnt
Water ¢harges
Lighi And h¢at
Insurance
Repairs and renewals
Consumablc$ and ¢qllipnicnt
Clc&ninB and hy8lCnC
D¢pr¢¢iation
'Iclephone
Priniin& postA8c #nd stationery
A¢¢ounlancy
Independent examin4tion fee
Payroll and bookkeeping
Profe55ional fee5
Advertising
SubscTiPtion
Bank charges
Children'5 refreshmeftt
School dinners
Sundry expen5e5
Outings
L05s on disposal of fixed asset
408,110
3.15
1,-500
2,824
6,651
3.570
20,075
5.406
4.902
6,465
1.001
,610
408.110
356.462
646
1,500
3.673
6.747
1.257
1,500
2.824
6.651
3.570
20.075
5,406
4,902
6,465
1.001
1.610
9.879
4,708
8.175
1,177
1.314
708
1.708
2,118
376
544
522
7.102
13.000
1.929
461
58,886
503 042
1,353
730
2.228
339
730
2.228
339
309
527
1311
7.869
15.500
2,023
509
309
527
38
7,R69
15.500
2,023
509
487 16.3
493 974

WII.1..4ND PRF.-SCHOOI.
NO'fFS TOTHF. FINANCIAL
'I-A'FEMENI-S
YF.AR F.NDFD I N'OVEMBER 2025
Trustees r¢muneration and
rtrimbur5ed expcns¢s
2025
2024
Trustees remuneration
Nil
l Tustees expenses
Nil
Wages and 5alario5
2025
024
Wages and salaries
Social 8ecurity cost
Pension
380,-I
20,981
-5,488
356 462
4011110
Avcra8e numbcr of employc¢s
23
22
Th¢r¢ HTC no employees with omglurn¢nts Hbovc £600QO
Fixed assrfs- asset5 U8ed by ¢harity
l.uniilure
and
rrLeliold
()￿1¢¢
2025
Ai 2 Novcmber 20?4
Added
Scrapped
At l November 2025
577.010
160
5Y,625
7.114
1.028
64.1,909
1.028
577,010
160
59.625
644 937
Ai ? Novcmbcr 2024
Charge for thL yLar
Ai l Novcmbcr 20*5
156
37,-139
6,310
886
4.1,805
157
Ai l November 20?5
577010
946
594 667
At l Novemb¢r 20?4
577010
804
600 104
10.
DcbioTS
2024
Other debtors
3.367
3,367

12
WILLAND PRE-SCIIO
NOTES TO TIIE I'.INAN'CIAL S'I",I'I'LMI.NTS
YEAR F.NDED I NOVEMBEX ?025
Creditors.. Amoiints falling duc within one year
202S
Trade Creditor8
Odier cr¢ditors
Accruals and deferred incom¢
6.550
?,578
2.170
1,649
2,341
2,170
6,160
12.
Related Party Tran5actiot15
There were no relat¢d party transactions during the year.