KIF4fjsfoii WOMEIVS ¢ET•TrE (A C014PAIIY LIMrrEO 8Y GIIAW47EE) kingstonwomeris centre ANPWAL AEPOAT AIID FOR THF YEAR Ell￿￿ 307M 5EPTEMBeR 2021 U￿rIty Reglslrdt6on Ilo: A144805 Unit 2 8ro3dbrfdge CÈitre twliry Lane 9018 8NF (A CoMP￿y LIMTTED BY GUA￿￿) Page$ 3 to S Page 6 Paqe 7 Pages 8 to 13 KIIIGS7014 tWOVEII'S CEMTAE Llplm {A ¢ONPANY UMITED by GUAWITEE) RWRT OF THE DIRECTOPS FOR THE YEAR ENDED 30Th 5EPTEMBEIt 2021 C*IAAITY NUMBER LI44805 COMPANY REG￿￿TION NUMBEIi n75753 srART OF FIIIANCIAL YEAR 1st Odober 2020 END OF FIMA14CW YEAR 301h Ser¢enkntr 2021 TSiusfEES THAY SERVED tWRIMG THE YEAR TO 30 SEPTEMBEfi 2021 (AL50 DIRECTOAS iIWDER COMP*JIY LAW) *Ith {OpWr￿ 3Fd D￿￿rnber 2020. res￿￿e4 4th April 2022) rk Romèu Marbiez lopwnted 3rd tjecernber 2020) E*eltn B￿0￿Gn￿O lapwnw 25th FebDJary 20211 Eva Ktsuk)pli 16FWrted 3wd 2020. 13th Mry 2021) TRIISTEES APPOINTED AFfER ThE BALANCE SHE￿ DATE Frarce5 Kearns {ar4)tynlEd 21st January 2022 Stsph￿ Ad&m (appoirt￿ 14th Feiwry 2022) REGisfERED ADDRESS 169 CaThSLry Park Roao gsron DATE OF XNCQRPORATION 1S1h SEptertw 2011 INDEpeNDeMT EXA￿￿ER Lan 18 BNF OBJECTS Thp principle Ocllvity Is w Unt￿Ue to wor* 4Th the KIng$r￿ arÈa to Irwove the Condr￿n of Ive by PWW¢*r¥J counSeu￿ fxlltse$ 8nd to counternct wnst Y4￿n￿. K1114SSTOII WOMEII'S CEMTRE LIMrrED (A COMPANY UMITEO BY GUAUF4TE REPOATOF THE DIRECTORS FOR ThE YeAA ÉIIOED 30TH SEPTEM•ER 2021 kingstonwomen's centre 11•9. Charity 1144805- 77757$3 The tsblerbve of Klrysts) wor￿.$ QDtTe IKWC) 4$ st4ted in its govufwng ￿-t0 and finanoal hardshlp ar to promote and presetve 9￿1 heatth by the of goods ￿ Servi￿ of any Indudlry the prDviwon vf cou￿11￿9 a￿1 port to Worn￿ In ststh parts of Kityston. unrteo ￿N￿d0m aThJ the wtsrfd 3$ the Trustees from time to time rnay think fiv. affordable couwllitw) sery￿e 15 offved for vp to 2 years With stx#e tern w)rk also wov#Jed. K*¥Jstcffj Wom2n s C@nrrÈ Lffer5 a ￿n￿L* oppornJnity thJse frtxn loryer terni thtrapy as $4Thdar seffts IJffer5horttt￿2p¥ only. The senoice Is èvailabk to indknduals ideDbfying as womEn', aged over 18 years. indu5Ne of all abilities, ethniotitS art cultwes. yeryu ￿erits not On￿ the health and wdlbgn9 of fhose 45 knymen. Yut alsts thtsse of th&r farnORs and Wider relauonships. The of Tru#ees ¢tyTrtuiue to have had regar¢ ts) the cha￿ Comfflwts gU￿arKe on pub￿£ ben¢f Over the Pè# 2 KWC has faced the swne th￿l￿nges a5 l*her agende5 ￿ tDe tsf Qvkj 19, erwln9 varfants lockdowns. NiJwevEr, with a new Board In pla￿ the above obitthve been Khieved with a mainiairriTrJ a ser4A¢e remotely and working t￿ardS retUrnfft9 to ro fa￿ rherapy safely for ali. KWC to prowde arK)ther importaDr role ID Our prale55ion working Vnwersths and other educatSon estsblishmÈnts t¢ Ovide Cllnlcai placement oppJrtunnes for counAbrs In traifHng. This ovNe5 tTrhiee5 galll VOluab* clknSol experknce èt Cruc￿￿1 polnt in their training ano Inueases the avwiability of thernpv. Th• prr¥Jrarnrne of Incr￿sIng numbqr5 of C￿n5￿th ar￿ SUPEr¥￿￿)n groups has affected thruush to recrwlmtyt posed by tha co￿d L9 pandemit. These challer4ts hève resuthd red￿ert seNce and d*nr numbers. The past f*w months have seert an IrKrease in our Y4arfWbg ltsts tt￿ we ￿rk hard to redL￿. The dinical work of Women¥ Certh L4 Overse￿ by a +Jedh2ted di￿1 ma￿￿. AddtiOn￿ty, a smau •dmin6tration t ensures a wpNtNe and efftdent seivittto stake￿£￿￿ The main source of I￿Orne for the thority s through se￿iCe uyer feek Thts year room tentsi ftes to thTrd parttes bwe yTdded Z Intome due to Covid 19 irt tsrO¥ t(> fflalntth the yfety (* the to protea wire LW5. The chanty, Is a ￿n￿rOfft mak￿￿ organisation, has chw the k*p the fee5 the same lor the past ffftanual year. KWC Lnderswds that the 0Tr-90iry Ctivid egidemK has setious ¢￿$ÈQUen￿s rrt just finanith alsts upon p5y¢holD5ical W￿l￿n9. It has fer( even more ImpDFtsnt to an affordab￿ tbetsPEUtic servicè for our Our ￿21t fe&s rernain at £15 for the most finèndaly disadvèntsged. As the tharity & CUrrWt￿ irt 4LKd fin?￿101 Nis a bask fffianoal stnithfft that is superv￿ by t* try5tees. The Tnjstees took the de£ÉI￿ to tske advaTrtoy of not to W Ihe premK5e5 to refurbisb upgradfi - gomething bst done e y&¥5 ago. WhoA thE Centye re-open reLentty it was a grE* morate boost ro cJSpnrs aTrl wrykets to See a for t￿nd[ty. ThÈ trustee5 ore conment that the C*larity has the lun4s to sewe aTr¥ fina￿1￿ ¢*mrnftrr￿ u￿Cr￿keTh. The cbèrity reports a deficil of exwrtditure over Ircome of £19,942. Of thi5 defiatr. £7,327 De ètrrributea to dep￿tia￿an of fved a55ets. The chJrity caffles no lory tem debr hdds reserves that are deemed stsfflix￿t fortr* STr of the charity. The tharity has acmd a s￿bstantaI amount of fund5 in res￿￿ Ov¥ a PEri(yJ of Year& Tr current reserve5 amount (reprESEfthd by net c￿￿eThI assets) is £88.501. KWC alrns to hold rtsetves t￿r ewate to 6 avera9e rUnr￿r4 eXper￿*S, wblch for tht currént year would eqwte to £31.(￿0. The reserves Wicy bèen for the year. The rÈserwes PDticy ¥ri11 bE reW￿Rd anrojalfy tskirg In conslderatk>n t trajertory of the tharity, f¢rtfvrtyrurty projects any e5t11n￿ for the finances ofttrr ¢hJiity. The néw lin s¢u frorn Dettmt*r 2020 to tsJrrentJ plan ts> iThv¢5t Some of the £85k to convert QJrrent derdct garage space cre&te more appOrtu￿￿O$ erwgemert and ways tts tfyjage mtye the local ciynmunity. Ttris￿ b¥ry be mapped out and Ibe dQCumenrs for the CUTT&It fjnancial year (ottober 2020-s￿r￿mb¥ 2021) WUI ￿ve full dets1￿ regarding this eXper￿ltu￿. At time of ¥￿￿Thg thi4 rewrt. we have engaged wlth èn arthkert aild bu1￿￿, no funds have spÈrt as yet on the fjaoge KIN6STOII IIIOPIEN'S CEMThE LIMrrED {A COMPAPIY UMITeD gv 6UARAIrn) REPORT OF TME DIAfrfoRS FOA nir YEAR ENDED 30TH SEPTEMBEII 2021 kingstonwomens centre Re9. Ch¥lty 1144805- Corwny 7775753 With ￿93rd to the Impatt of Cowd-19 pondemiG the Operatioraal rearn Iws m&na9ed on Èffective, albwr reduced, rerwte setvke. GuiduDce Irom t￿ rdevant prDfessMinal {BrI￿h Ass￿atIon af Cour￿lI1￿g ènd Psythtsthelapy 1￿cp) ijnw ￿n￿d0 Coundl for Ptythth¥apy l UKCPI) has been arKI imr4Emented. fwrrrnt ad￿ce and guiddines have been adhered to. AS a resuyc of t￿$, the Ltsrity Is ab￿ ts prwde it5 rdn0t￿yf0r trR llurèton ot me parthmic and the Impa(t ha5, 50 far. been miDirywsed. The months ahead are likew to prove thallen01t￿, however tr* amDunt Dr fwKf5 accrued Over past VaBF5 rrheans that KWC 15 In a better po5ithn £har rnany tharities hlr by the Th4ye are tyans ta rewme 6 skdeton. fxe tD face s¢ryice as soon as rft is s4e ro dD sty. The Twstees have sL￿te$￿￿1¥ reoyite(l an addrtiortal Try*ee aDOtfrer pos>ty¢ Tr￿ app￿￿trn￿t kn the offirg. The newly formed Bllard work effeaivdy ttrJÈts wfth shared aulls ￿MMon ethos. Thè th•ribes Act th¢ Ctyvyarw kt req￿re BDJrd otTnt5t¢e5 to prcparc finandal *atemÈTrts for each financLryl year whlcb giwe a and fair Vie*Y of the knte of affairs uf tre charity as at the end of ￿ financial year aTrJ of the Su￿$ or defiut of the chanty. Irb prepanry ￿se finanoal staternerts the is rcquwed to:_ - sel*t surfoble accounti￿ pdwie5 ￿ then IFyn cor61*erth: - makt Judgements ar￿ esbmates are reascrf￿b￿ and r￿ent.. and - preparè Ehe fiTKinclal strtements on Ine going ￿rKern Un￿55 rf( ￿ iwwcwtar2 to twesume ti* the chthty continue in ntss. . stste whether accountiTrJ stsndards stst*l*Drs of wactKe Mve been , subJKt to an¥ material departures dtsdo5ed and eXp￿IDed in thÈfvnuai statwrents The TrJStees aro è150 re5ponsJb* for makntriTring adequate accountjng rca¥¢s whith di%lose wth r&w&nablè ats*r8(y at any time ihe rmanoal of and vthlth a￿ ￿0ent to and exF4ain the thDritr¢s rransactiofLS and Erwble them to ewure that the statements the ACE 2006 and comply r4ulJt￿s made the Charitye5 Act. They ète also rE5POnS4ble for saffeguardin9 the assets of tharty and he￿e l¢r takry rEa5DnaUe srep5 for thÈ pfEvenDon a￿j det&ton Df fi7u¢ and Other IrregLlarit*s. Th* Tru5tee5 are also respAble forthe corwts of the tr*tsteg rrpo¢ and ofthe IT*epehoent exarDlnEr In itte trustees. repart ts IimKEd ty examiDiDg the repm and dtgJnw that, on the face of thÈ r•port, uiere are no irmnsistenoes the ripj￿ disdoseo in finanaal 5taLements. Th￿@ acrounts havè prepared WI ￿0rd¥￿t with the ap￿￿¥￿t to c•rwi25 subiECt ro the sThWI comwit5 regime. I apwvve the ètt4chÈd of finaThial actm1￿$ afx1 baLinte for th• vw end&J 30th SeptembET 2021, and (ynfirrn that i have made avar&ble all infom7aton for its prew7t*Jn. ..2022 bv.. .. T..JSteemirectDr (A COMPAIIY LIMThED BYGUARApifEE) Fowt TrIE YL4R ENDED 30Th SEPTEMBER 1011 Incwor3tihg ￿Corne and aCCOL#tt TOTAL 202112 TOTAL 2020119 Fund5 IWCOME AND ÈNtbQWMEI•TS FRW. Charitsbk ACtI￿t 52.982 52,982 58,158 16 Roiwry Punds 18,400 Tor￿ INCOME EXPEF4DrnIRE ON.. 72.928 72,928 63.561 TOTAL ExpeMDrnIRE 928 928 63.561 IPICOMEIEXPEIIDTTURE OTHER RÉCOGNISED GAINSIILOSSES): Galns ano ￿SSeS on revaluaion of fixed assets f the Chanty's own Lrse 620,000 NET MOVE11E￿r IN AIMDS REcowaLL4llON OF AINOS: Total Funds 8rou9ht F¢n¥ard' 719.098 719,098 86,085 70TAL BJMDS ¢AAAIED FORWARD Movements on all reseÈves and JI reDwIMs￿ gauts and kisses are abDV& AM of the orgar*satiw's opeR￿onS ére c&assÈd ès contlnLrfr4. The note5 on pag* 8 to 13 form ￿rt0ft￿ fimnoal srathenr (A COMPANY LIMITED BY GUARAMFEÉ) Comp￿¥ hwnber 07775753 nds Funds Tpt•l N( Fix¢¢ Assets Tangible assets Capftal Grant 705.467 (94%Ql 705.467 (94,B12? 710.S34 194,8121 Cvrr4Tht As•*s Cash at bank hond Debt4r5 89.827 89.827 IOZ.246 2,010 7ot•l Current As*ets Credltors: amounts ra￿rg due withkn year 1,326 1.326 980 NÉY CURRENT ASSETS 88.501 88,501 103.276 TOTAL ASSETS I￿* tyrrenr I￿til￿r*S 699,156 699.156 719098 r￿r%. amounts tsllinq due in rnore than one year NET Asseys 719m8 Funds of th¢ th•v*y General Unrestncted Funds Reskncted Fvr RevaluadM Aegwwe 79.156 79,iS6 719.098 620.000 620,000 Y•tsi Funds 699,156 719 The tharitsble companvs finanthl stst￿ts I￿ preparnd ￿ arc¢rdarKe with th2 pr￿*￿5 appr￿ble to conwnTes 5ubJxt t¢ the 5rnall companies fEglme. The Directws cons&der knattre company is entitjed to e%emptiM ffum ihe wuirement W have on under prDwwons of sertton 477 of the Companies Att 2Q06 {7he Acv) and rr￿berS ha%t nrt wuired the company to Dbtrin a¢Jd* for tr* yearin oue5Yon in accordartt with sect￿￿ 476 01 kt. Howe¥er. Kt accorfarKe with setty)n 145 of the Charits •Lt 20II. tro bccounts havè exarnlned by an I￿ePendent Examiner whose report appears on pape 14. The DirÈLtrs actro¥Aed9e their rewgknkns for rtqthrV[￿Is ot the ￿th to KcountiD9 r￿dS and the preparètion of fjrwKiat stat£menrs. Sv4ne4 on thelr bqhaw by... rt P4ème.' HELEN BJSMOP•Gf¢iECO D&e'. .2022 K114Gsfow WONEN% ceMThE (A COIIPANY uMrrEts AY GUAiiAFITEE) NOTES TO ThE FINANCIAL STATEMENTS FOR THE YeAR Élltsets 30TH SEPTEMBER 2021 J¥ls ol preparatlon.. The finanoai *ptemwts have been prEparcd in accordance witb thE Strtwnent of Recomm￿￿e￿ Fr3Ety￿.. Accountry ènJ Rèptsfjn9 by Ch2Atks tt*ir xcounts in accorttènce Tjrilh the Rewtiry Stsn&rd appllcabk in the UK Repubk of ireL4nd (FRS 102) (effective i january 2015) Ctsntres SOAP IFRSiQ21} ond wwtatsng update bulleJn i, the Repryung Standard applLcable 50 the UniE& Kirydom and Ftepublk of Ir&arLd IFRS 102} ar￿ the C(Mtwanie5 2006. The functknnd of ihe tharfty ts stttdjry 1£). The meets the definimn of a publ¢ bcnefft ￿ uTrJer FRS 102. AsseTS and kabUIL* are lfvtsal￿ rerogrlseé at hlstL*lcal Cost Advant¥ has I￿n taken of sett￿n 396151 of The Corn￿￿￿ ALt 20(*4 to the format tsf tr* fiTrincial Staterr￿ to be adèpteo to refl&t thè sp@oal r￿t￿re of the tharlty'5 Qgerthn and m orderto coxr¥>ty With the ofthe SORP. The chèrity ha5 Opted to prepare atcounts wir¥ natural cate9tsrfes. No rnthrial prlor vear uror5 ba¥e bean identified in reDofiino oerfod. Preparat￿n of the 8ccounts on a g(ArvJ con￿￿ ba￿. The TrU￿e¢S are of the vth¥ that of resawes ￿11 the clwty 40ing forward. I. ACCOUMllNG POUCtES The partiCU￿r accounting p￿￿*$ aotyted ￿ Set r*Jt bth¥. These are incIL￿& an Ststwnent olNnènctal (SOFA) W￿.. . th2 chanty becomes enttled to thE incomÈ.' . It 15 more likely than not that thÈ truste25 Will recei¥e the tÉSourt45,' ar . mtsnÈtsry value can be rneasurÈd gJffiaer* oirsettiThg There has been no offsetbn9 af a$5ets and ba￿litIeS. or income atsd èkpwrye5. unkn rwtwed or P￿mitt￿a by FRS 102 SC4P FRS 102. Grants l)onatlons Grants and donadans ar• only Ir￿uded in thE WA when ￿ gIr￿al WKJyne xprognftlon olterfè are mpt (5.10 to 5.12 FRS 102 SIJAP}. Tay Reclalms ax Dorkadons •nd Gfjyrs fjifl AO retyvèble Is induded in therE ￿ a vaSd dedaratknn the dw. Ary Grft amount recov￿ on a onatyJn Is consloered to be part Df that gift and Is treated as an to th2 same a5 ttte inthal unle55 the donur or the terms of the appeal hawe sptyyfted other4￿. Gflts latt¢ Glts ID for use by the tharity •re In the SOFA a5 ¢1Dnations wrw re¢eFvat4e. LegJdes Legacies are induded kn the SOFA r￿￿pt is Ixthb*. Ihat ￿. ¥*tsi th￿e has been grnnt of exe¢JJtors have e5tatrdlshe¢ thaf orE 5uffioent assets Sn tr￿ estate arty C(X¥JitK￿ a￿ath￿ to the legacy are ¥￿thIn the ts)ntroi of tDe charity or have beer) mer. Governm¢nt Grablts The tharity has not recdved 4¢wemrnent reportrty pwlod. g4)•d* Donated goods are mea*￿1 at fatr ¥alL* (the amourt lor th@ asset o)ull be exthar*l un*ss impr3ctical to dD 50. KIPIGsfoii WOMEII'S CWITRE (A COMPAIIV uMfFED BY GUAU14TEE) IIOTES TOTHE F114ANCIAL STATEMEP4TS FOOTNE YEAR EMD£D 30Th SEPTE•I8ER 2031 E)onatsd Swvices facilitie5 are indwjed SOFA wthen rqcgiv*d 3t the ￿lue cd the 9tit ti> the Cl￿rIty 9t0￿0￿ the Wa￿e of the gift ran ￿ Ma￿ured r*iabiy. DDn&Ed ser¥lce5 and fati11t￿ consumèd In1[r￿• are IrKome an equwaknt aimtsnt &5 On expen* the appropnatÈ the SOFA. Volunteer The value of èn¥ vown￿ry hdp re￿￿ tF not IrKluded In the a(¢wrts Oesotrd lfi rhe Lhrectors. ar41u￿1 report. Incom• from Irbteresr, roy*es drvwjents ThLs is indud& In the ac(Dunts wheTh recotpt and amourt bE meagjred ￿￿4￿￿. In¥esErnont GalnB Losses Th5s induded any gain or loss ￿ th¢ of rfye*mti)ts w any or IrsS% frryn revalulDg inytstments to market value at the end of the yÈ£r. In*urI￿O claknA Insurance daim5 are only I￿ude0 in the WA when the g¥wai irtom• r￿￿￿)￿ tsiteryJ are met (5.10 tt5 5.12 FRS 102 SORPJ and re rDduded as an of other in>mè in l*e SOF Membership subxnptsons rectNed In the reture of a gtt rew1n￿j In Donèkns èné Leg￿e5. Memberstho wbwptKns whth gwes a rr￿ber the rlght rts buy or other bèTrÈfits are rKOg￿sed as lrf¢mÈ s3rned from the provi￿0￿ of aTrJ le￿￿$ as chartrab￿ biitty Reco9f•lti4Jib UabilirR5 are wtrwe * 15 more likelv than thar tr*re [% a lesal ijr tOnwiitrJng chortty to pay Dut resour￿ and the amountof cljbgation can bÈ ¥￿*￿ed vlith reasonab￿ cevtsintv. G¢Jvernar4CÈ attd Support Costs Supptsrt CQSfs ￿present the cost af c￿1 funthw¥ fty 4xaMp￿ governance tKin OL-Ocr-20 178 178 356 40,274 149 47,452 Dep*¢&itW)D at 30-Sep-2l Net value Net 6ook value 3trSew21 30-Sep.20 The caryng amoLmt of the Freehold Premses thot ha¥e been reCOgr•s￿ the assets mntynued tD (arried under the original ￿5t model wou￿ be É80,(KJO. ThÈ aftnwdl corNrytrnerts under nony4d. [nVal￿ thÈtharRy and ar* re5pDr&tslo far T￿¥n9 th￿r inL%Sme to HMRC. The Key Pewnd are to be 8oard of Tru*eeSlDjr￿or$. Paymwts totall￿ £17,767 were pabt to four Trustees during th￿ ff narthl year a5 detsHed in li bekm (2020119: f*J p¥yry*nts to key Mar￿￿eS￿ent per￿￿￿) (A COMPANY LIMThED BY GIIA•ANfEe) IIOTES TO TME FIMANCIAL sfATEMENTS IctsntthU￿) POA THÉ yE￿i EMDED JOTh SEMMBER 2021 11. TRUSTeesiDIREcfoRS AND OTHER PELATÉD PARIIES 2020121 TD Heather A*Tes Islrhce 3 Dettyhber 2020} Manè Rom¢Yo fvbrtinez {*nce 3 Detemljer 2020) 8thDpGrieco (since 25 February 20211 Ev? Koumpfr Ip4rlod 3 Da¢*r*w 2020 to 13 May 2021) 3.25S 4,080 5.071 3,256 4.080 5.071 5.360 Gov¥nkn9 drthrrwit Ilote that payments pèvj to these ind￿￿U3ts werE apwntsj to ￿Trust￿e Board laTrJ after their wgntition if app￿cable} are not Induded ID the but fur fuu tsansparero those w¥e'. H¢￿erAvr25 Maria RomÈro Marti elen BiShop-Sr*co Eva Koumpli Tree of Life clink (r¥ared party to Koumoui 920 Apèrt from reLmbtrrsemert of purchJses made OD treha￿ of thÈ (harty 4*Jich totslw £ 192.98 if* tri% f￿b￿C￿l year laItt￿Ugh none of thosE purchasts y￿re ramtxtyse¢ Ouring perir*X ￿ TrLLStees weo ￿ iffitel. tbe Trkn confinn that rk) other QayftLent5 were made to TnJsthes or any PÈrSMS ronllected wth tbem f￿4￿#1 pewd. No matenal trasisarth)n tts)k place bets¥een the orQaDwt￿rn and a Trns¢ee or L￿￿￿ CODneaed ￿t￿ them. 12. RISK ASSESSMEHr The Trustees athvely revith¥ the major rtsks the thriiv fJtts on è regular basis thot m?MtsirMDP the free reserves #aw. Combin￿ vhth the an￿al rÈvw of thÈ controls Systems £arnea tsut on an annujl bags *iU provide Suffitient ie50urces In the evertt of advEf5e rwdition5. The Tn￿l￿e5 hève also exèminÈd Ot￿r 4p¥abonal and b￿r*s5 rlsks which they face and confirm thèr thty hève e#abli5hed syst￿n5 to rrridgare the ¥mficant rtsks. 13. RESERVES POUCI The Tr46tees bave conyderEd the ￿ve1 of rÈs•v¥ thev to rttsin. apwopriate to the cNinVs na&ts. Ths É based on chaAt¢s s12e and the of fiDaruil mnimrtrf**s hdd. The aim to erksure the thanty be ablt to continue to fthfil its dered as wt tsf￿ examination," Jnd the have Mt been prepared in ocurdènc2 kvith Tr*I￿)dS arKI Pfw)ti14eS of the StatUT4ent af Recommended Pra