PADDOCK WOOD COMMUNITY ADVICE CENTRE PADDOCK WOOD COMMUNITY ADVICE CENTRE A COMPANY LIMITED BY GUARANTEE TRUSTEES, REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 Company Number 8006468 Charity Registration Number 1147816
PADDOCK WOOD COMMUNITY ADVICE CENTrE CONTENTS Page Legal and AdministratNe Information Trustee< Report Independent Examinerf5 Report ststement of Financial Activities Balance Sheet io Notes formlng part of the Accounts l. Accounting Policies li 2. Donations and Other Income 12 3. Rental Income 12 4. Investment Income 12 5. Grants 13 6. Resources Expended on Charitable ArtltIeS 7. Gavernance Costs 14 15 8. Volunteers and Trustees 15 9. Tangible Fixed Assets 15 10. Debtors 16 11. Creditors 16 12, Restricted Funds 16 13. Unrestricted Funds 16 Page I
PADDOCK WOOD COMMUNITY ADVICE CENfRE LEGAL AND ADMINISTrATIVE INFORMATION CONSTITUTION Paddock Wood Community Advice Centre is a company Slmited by guarantee {company registration number 8LW681 and a charity registered with the Charity Commlsslon (charity registration number 11478161. It is governed by its Memorandum and Artides of Association las amended on l November 20161. has no share capital and the liability of each member In the event of a winding up is Ilmlted to £1. DIRfcfoRS AND TRUSTEES Martin Pengelley Alison Cain Chair Deputy Chair Treasurer Davld Rltchle Sarah Hamilton Robert Machell Martln Palmer was appointed as Company Secretsryon 28July 2024 but is not a directorortrustee. Martin Palmer resigned from his role as Company Secretsry on 20 March 2025. The dirertors are charity trustees as defined by sertion 177 of the charit5 Att 2011. MEMBERS As at 31 March 2025, Company had flve members on Its re8lster (five as at 31 March 20241. REGISTERED OFFICE Paddock Wood Community Advice Centre 94 Commercial Road Paddock Wood Kent TN12 6DP INDEPENDENT EXAMINER Martyn Jenks M N Jenk5 & Co Limited 72 Commercial Road Paddock Wood Kent TN12 6DP BANKERS HSBC 105 Mount Pleasant Tunbrldge Wells TNI IQP Page 2
PADDOCK WOOD COMMUNtrY ADVICE CENTRE TRUSTEES, REPORT The Trustees are pleased to present thelr report together wlth the Independent examlned accounts of the charity for the year ended 31 March 2025. Le8al and administratNe information set out on page 2 forn)s part of thi5 report. The independently examined financial accounts comply with current ststutory requirements, the Memorandum and Articles of Association and the Statement of Recommended Prartice in relation to Accounting and Reporting by Charities. STRUCTURE, GOVERNAP4CE AND MANAGEMENT Governlng Document Paddock Wood Communlty Advlce Centre ('PWCAC' or'centre'l was 5ncorporated on 26 March 2012 as company limlted byguarantee and governed by Its Memorandum and Articles of Association. It is a charity registered In England and Wales with the Charity Commission. Appolntment of Trustees As set out In the Artlcles of Association, the number of Trustee5 shall rt be less than three but shall not be subject to any maximurn. Trustees mav be elected at an Annual General Meetlng IAGM) or appolnted by a re501ution of the other Trustees at a Board meeting. Trustees appolnted by a resolutlon of the Board must Stand for re-election at the first AGM following such appointment. As a minimum, one third of the Trustees must retire at eath AGM so that all Trustees will have retired by the thlrd AGM following thelr ppointrnent. Trustees who retire may stand for re-electlon. Currently, tt has been agreed that all Trustees wlll retlre at each AGM. All appointed Tryee$ a members of PWCAC. Trust•• Indurtlon Ind Tr•lnlry The Board of Trustees is structured wlth the alm that It encornpasses leadershlp, busine55. management. financial, legal and political expertise. It is a requirement that all Trustees have a sound appreciation of the role and activitles of the charity before they are appointed. Further, that they are aware of their le881 obllgatlons, the content of the charivs Memorandum and Articles of Association, the annual budget and the flnanclal perfomiance. Trustees attend tralnSn8 courses as appropriate to enable them to undertake thelr roles for the charitv. Training courses have in recent years dealt with the responsibilitie5 of charity Trustees. identification and management of risks. tharity finan and accounting and charity law. Or8anlsatlon The Board of Trustees rnet slx times during the year ended 31 March 2025 to administer the affairs of the charity including strategic direction. governance. accounting and risk mana8ernent. Thecentre's Manager, who is responsible for the day to day operations of PWCAQ is invited to attend all Board Meetings. Page 3
PADDOCK WOOD COMMUNITY ADVICE CENTRE TRUSTEES. REPORT coKllNUED Rlsk managem1 The Trustees recognlse that ary major risks to which the charity is expwd need to be reviewed and systems put in place to miti8ate them. The Trustees are responsible for ensurin8 that all risk5 are identified, assessed and managed in the corrert manner and that the intemal systems and procedure5 are robust. relevant and applied rigorously. Accordingly. a commlttee ofthe 8oard tornprising two Trustees and a member of the operations team has been establlshed and meets at least once during the year to review the risks. seeks to identify new risks and contlnues to develop the charltvs risk management strategy In compllance with 'Charfties and Rlsk Management ICC261' issued by the Charity Comrnission. The r5sk management report Is reviewed by the Board annually. In addktlon. all major risks which have been identified are hl8hll8hted on the Board a8enda and discussed In detsll at each meeting wlth the Intention of developing approprlate strate8les to pro¥lde mltlgatlon. OBJEcnvES AND AcnvmE5 PWCAC's objective5 are to promote any charitable purpose for the publit benefit by the advancement of education. the protectlon and preservatlon of health and the relief of poverty, slcknes5 and distress. It provide5 confidentlal, impartial, independent, face-t(Fface advice and informatn. without charge, from the community advice centre in Paddock Wood and Its outreach services wlthin the surrounding area. ACHIEVEMENTS AND PERFORMANCE PWCAC offers free. confidential and irnpartial, Independent, factrtfa advice on a widevarlety oftoplcs, ranging from debt and benefits to housln& employment, fam1 and latIonShIp issues. The belief is that It Is essential to provide face.to-face advlce and support to clients, many of whom have no Internet access and need help to consider the options available to them. Given the cost and a lack of Legal Aid, clients often have no reallstic access to le8al advio. By providing a comrnunity advice centre in Paddock Wood, PWCAC enables the communlty to ac$$ free. confidential and Impartlal advlce. In February 2021, PWCAC entered a fNe year lease for its offlce on the ground floor of 94 Commercial Road and In June 2023. thls lease was amended to include theoffice5 on the firstlloor of the same buildin& thus increasing the space in which the Centre operates. The landlord has indicated hls Intentlon to continue the lease for a further flve years on substèntialty the same terrn5, orKe the current lease comes to its fNe year anniversary. As at 31 March 2025. PWG4C had 14 advlsers, 12 of whom We volunteer5 arKI 2 of whom were pald. In addition there are two volunteer 5UPPOrt stsff. In an average week durin8 this financial year. the volunteers Bave a total of 86 hours of their time to the charity. Durin8 the financial year. the Centre deliVed an estimated £1.5 million of financial benefft for its dlents through the advice provided. Page 4
PADDOCK WOOD COMMUNITY ADVICE CENTrE TRUSTEES. REPORT coKnNUED PWCAC represented 21 cllents In welfare benefft appeals at Flrst Tler Trlbunal over the year and won 90% of these. Most appeals are stlll belng heard by phone or video with HM Courts & Tribunal Services and the Centre supports Its clients through this process. This is a very valuable service whlch the Centre offers. as many client5 have stated that they would not be able to articulate their issues and rely on PWCAC'S experlence of presentlng thelr case to the Trlbunal. In some cases, the Centre has persuaded the DWP to reverse their decisions on the strength of its written submissions alone. This has meant that those clients have received a positive outcome witkjut the stress of proceeding to appeal stage. PWCAC has continued to work in partnership with the Paddock Wood Llons whlth offers utlllty grants and white goods provlsion to I31 individuals experlencing financial hardshlp. The Centre'5 geographical focus remalns the Borough of Tunbridge Wells. 65% of its tlients live in the Borough, but the Centre also assists clients from Tonbridge and Malling116%1, Maidstone19%1, with the remainder coming from further afield. Glven demand is now outstrlpplng the Centre's abillty to dellver a quality service to all, focus is on enqulr6e5 from residents of Paddock Wood and the neighbouring towns and parishes, especlally those whose councils who have generously contributed to PWCAC. PWCAC passed its latest Advice Quality Standard Audlt In October 2024, which was carrled out by the Athice Services Alliance. The Audit tskes place every two years and 15 key to underpinning the core work of the Centre and provldin8 the ft>undation for future devebpment. The next Advice Quallty Audlt Is scheduled to take place In October 2026. In addition to checking arKI approving the quallty of the advlce the Centre 15 giving to its clients. it enables PWCAC to confirm that effertbve and approprlate pollcle5 and procedures are In place arKI belng adhered to. Durlng the flnanclal year the Centre's volunteers have given 4.467 hours of thelr tlme In supportlng the work of PWCAC and helpln8 clients. Based on the mean hourly pay rate for all empli)yees in Tunbridge Wells in 2024 of £26.87, as detailed in the Annual Survey of Hours and Earnin8$ 2024 Iprovislonall. the financial value which could be attributed to lunteer time during this period is £120,028. This15 not refletted in the financial accounts. PUBUC BENEFIT The Trustee5 consider that the charlty meets the Publk Benefit requlrernents of the Charltles Att 2011 (the 2011 Act). The sole purpose of the charity is the provision of advi relating to matters set out In section 3{il of the 2011 Act and such a(fvice is provided free of char8e to any member of the publ1¢ who seeks it. Page 5
PADDOCK WOOO COMMUNITY ADVICE CEKfRE TRU5TEES' REPORT copmNUED FINANaAL REVIEW Income Income during the finantlal year amounted to £75.532 {prior year £65,498). PWCAC Is very grateful for the grants and donations reoived in the year from. The Post Code Lottery, Paddock Wood Town Council. Kent Community Foundation, Advice UK. Brenthley and Matfield Parish Council, Cranbrook and Sissinghurst Parish Council. East Peckham Parlsh Council. Goudhurst Parlsh Council, Hadlow Parish Council. Hawkhurst Parlsh Council. Marden Parish Council, Yaldlng Parish Council. several other charitable associations. private individuals and a number of its clients. ExPendIre Expenditure totalled £67,197 Iprlor year £39,583), the maln elements of thls expenditure being salary for the employed stsff members, fees for a specialist consultant adviser. subsCriPtK)n and membershlp fees for a number of advlce seNkes and systems. telephony costs, and other office related costs. Surplus. ReseNes and C•sh The surplu5 for the year was £8.335 {prior year £25.9151. As at 31 March 2025, Unrestrirted Reserves were £147,348 (prior year £139,013) and Restrlcted Reser¥es were £NII Iprlor year £NII). The year end cash balance was £147.423 Iprbor year £138,485). PWC4C is dependent upon a limited number of sources for its annual income. the maln sources belng grants from town and parlsh councils which are generally constrained by extrernety tight financlal budgets. Accordingly. the Board of Trustees considers that it would be wudent for the charity to aim to maintain unrestrlcted cash reserves equivalent to at least 18 rnonths of the annual cost base. In the event such grants are withdrawn. elther In whole or In part. the Trustees belleve that thls pollcy would enable PWCAC to continue to provide the same current high level of service for a sufficient period while the financial position is fully appraised and efforts made to establlsh relationshlps wlth new financial supporters. Based on the annual costs Incurred by the charlty durlng the 2024125 financlal year, unrestrlcted cash reserves would need to have a prescribed value of £lQ).796 a5 at 31 March 2025 in order to satisfy the minimum requirements of the Trustees. reserve polky. In the event that PWCAC has excess cash to that needed for day to day operations, that cash is inYe5ted in an Interest bearins bank account with the aim of Baining some extra Income wlth little or no r15k. What constitutes exce55 cash aLx>ve that required for day to day operatlons Is declded upon by the Treasurer and the Board from time to time. Page 6
PADDOCK WOOD COMMUNITY ADVICE CENTrE TRUSTEES. REPORT coKllNUED PLANS FOR THE FUTURE In order to ensure the long term future of PWCAC. the Tfustees in conjunction with the Manager will: regularly seek to recruit new volunteer adwsers and undertake trainin8 for both new and current advisers; continue the charitvs outreath arti¥ities to ensure a wide geographical area around Paddock Wood; seek medlum to longer temi cornmitted funding for specific purposes and for workin8 capital; seek dedicated short terni funding for specific projects: endeavour to bulld mutually rewarding relationships wlth other voluntsry and charitable or8anisation5: malntaln the charltys comrnitrnent to delNering a servlce worthy of the Advi Quality Standard. TrUSTEES' RESPONSIBIUTIES IN RELATION TO THE VNAUDITED HNANaAL ACCOUNTS The Trustees a responsible for preparing the Ilep)rt and Accounts In accordan wlth appllcable law and United Kingdom Generalty Accepted Accounting Practice. Company law requires the Trustees to prepare accounts that give a true and fair vlew of the state of affalrs of the charity as at the balance sheet date and of its surplus or deficit for the financial period. In doing so, the Trustees are required to: select sultable accountlng policies and then apply them consistently* make judgements and estimates that are reasonable and prudent,. prepare the accounts on the goin8 concern basis unless it is inapproprlate to presume the charlty wlll contlnue In buslness. The Trustees are responsible for maintalnin8 proper attounting records which dlsclose wlth reasonable acturacy at any time the financial positK)n of the charity and enables them to ensure that the financlal statements comply with the Companies Att 2006. The Trustees are also responslble for safeguarding the assets of the charity and hence for taking reasonable Ste for the detection of fraud and other Irre8ularltles. The Annual Report and Accounts were approved by the Tnthes 11 September 2025. Martin Pengelley Chalr David Rrtchie Treasurer Page 7
PADDOCK WOOD COMMUNITY ADVICE CENTrE INDEPENDEKf EXAMINEWS REPORT TO THE TRusfEES OF PADtX)CK WOOD COMMUNITY ADVICE CENTRE FOR THE YEAR ENDED 31 MARCH 2025 I report on the accounts of the Trust for the year ended 31 March 2025, which are set out on pages 9 to 16. Respertlve re5pon51bllttles of Trustees and Indep¢Th E¥amlner: The charitvs Trustees (who are also directors of the company for the purwse of company lawl are responsible for the preparation of the accounts in accordance with the requirements of the Companies Art 2(M)6. The charitVs Trustees conslder that an alItI5 not required for this year under sectlon 144{21 of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed and l am qualified to undertake the examination bein8 a qualified member of Institute of Chartered Accountants of England and Wales. Havin8 53tlsfied myself that the charity is not subject to audit under company law and Is ellgible for Independent examination. it Is my responsibility to- examlne the accounts under sertion 145 of the 2011 Act. follow the procedures laid down In the General Dlre¢ti¢n$ given by the Charity Commlsslon under sertlon 14515llb} of the 2011 Act: and State whether particular matters have corne to my attentlon. Basls of Independent Examlnerfs report My examination was carried out in accordan with the General Dirertions glven by the Charlty Commission. An examinatlon include5 a review of the accounting records kept by the charlty and compèrlson of the accounts presented wlth those records. It also Includes conslderatlon of any unusual Items or disclosures In the accounts and seeking explanations frt)m you a5 Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audlt and consequently no oplnlon Is 8fven as to whether the accounts present a true and falr view. Independent Exarnlnees ststement In the course of my examlnation, no matter has c(xne to my attentk•n: l. Whlch glves me reasonable cause to belleve that In any materlal respert the requlrements; to keep accounting records in accordance with section 386 of the Companies Act 2(K16 (the 2006 to prepare accounts which accord with the accounting records and cornply with the accountlng quirements of 5ettion 396 of the 2CM]6 Act: which are consistent with the methods and principle5 ofthe Statement of Recomrnended Practice: Accountln8 and Reportlng by Charltles {appllcable to Charities preparlng their Accounts in accordance wtth the Financial Reporting Standard appllcable In the UK and Republic of Ireland - FRS102 Sertion IA effertive l January 20191: have not been met; or 2. To which, in my opinlon, attention should be drawn in order to enable a proper understandlng of the accounts to be reached. Martyn Jenks For and on behalf of M N Jenks & Co Limited 72 Commercial Road Paddock Wood Kent TN12 6DP Signed Dated IL S loLS Page 8
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PADI)OCK WOOD COMMUNITY ADVICE CENTRE BALANCE SHEEf AS AT 31 MARCH 2025 2024 Flxed Assets Tan8ible assets 235 352 Current assets Cash at bank and in hand Debtors and prepayments 147.423 2.153 149,576 138.485 3,175 141.660 io Current Ilabiiiiles Creditors li 12,4631 12.4631 12,9991 (2,9991 Net ¢urrent atsets 147,113 138,661 Total assets I Ilabllhles 147.348 139.013 Funds Restrirted funds Unrestrirted funds 12 13 147,348 139,013 Total Funds 147.348 139.013 The Trustees are satSsfled that for the year ended 31 March 2025 the company15 entlded to the exemptlon from the audit requirement contained in sectlon 477 of the Companies Act 2(KJ6 (the 2006 Act}. and that no member of the company has deposited a notlce, pursuant to sertion 476 of the 2(X)6 Art requiring an audit of these accounts. The Trustees acknowledge their responsibilities for al ensuring that the charity keeps accounting records which comply with sectlon 386 of the 2006 Act, and b) preparin8 accounts whl¢h glve a true and falr view of the state of affairs of the charity as at the end of the financial year and of its income and expenditure for the financial year, in accordance with the requirements of section 393 and which othenvise comply wrth the requlrements of the 2Crf)6 Act reEatlng to accounts. so far as appllcable to the charity. The accounts We approved by the Board of Trustees on 11 September 2025. Martin Pengelley David Ritchie Tr¢aswer Page 10
PADDOCK WOOD COMMUNITY ADVICE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 A¢¢(wntlng Polkles 111 Basls of preparntlon The Accounts have been prepared underthe historical cost convention. The Accounts have been prepared in accordance with Accounting and Reportlng Requirements by Charities: Ststement of Recommended Practio applicable to charities preparing their Accounts in accordance with the Flnanclal Reporting Standard appllcable In the UK and Republic of Ireland IFRS 102 Sertion IA) leffertive l January 20191 and the Companies Act 21KJ6. The Charlty constitutes a public benefit entity as defined by FRS 102. {2) lTrcomlni resour9 All incomlng resources betomin8 available to the charity in the year a retO8nlsed in the Statement of Financial Activities ISOFAI when the charity is legalty entltled to the Income and the amount can be quantilled wlth reasonable Kcufacv. IrKome is deferred to the wbsequent accountlng perlod only when the Charlty has to fulfll condltlons before becomlng entitled to It, and the condltlons have not been fulfilled during the accountin8 perlod. The value of servlces provided by volunteers has not been Included In these accounts. 13) Resources empended Expenditure Is recognised on an accruals basls as a Ilablllty Is Incurred. The Charlty Is not reglstered for VAT. Expendlture Indudes all VAT, which canrM)t be recovered. and is rewrted as part of the expenditure to whlch It relates. Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services lor its beneficiaries. There is one functional activity of the charity whith Is the giving of free and confidential advice and informatlon to the publlc. It includes both costs that can be allocated directly to thls acti7dty and those Costs of an indirert nature necessary to support them. Governance costs include all those costs assoclated wlth meetlng the constitutional and ststutory requirements of the Charity. 14) Y•n8lble flxed •59ets afbd depreclallon Tanglble flxed assets which a purchased at a cost of £3(X) or more a caprtalised and are stated at cost less depreciation. Depreciation is provided on a stralght-line ba$ to write off the cost of each asset over Its expected useful Ilfe. as follow5: Computer Equipment 3 years (51 Restrl¢ted Funds Restricted funds are subject to specific conditions. usually stipulated by grantorsldonors as to how they mav be used for particular restrlrted purposes within the objectbves of the Charty. Page 11
PADDOCK WOOD COMMUNITY ADVICE CENTrE NOTES TOTHE Accoumfs FOR THE YEAR ENDED 31 MARCH 2025 2. Donatlons and Other Income 2025 2024 Unre5trlcted Donations from Clients DonatK*ns from Charitsble Trusts Donations from Corporations and Associations Donations from Private Indlviduals Gift Aid Reclaim Other Income Total Unrestrlcted Donatlo 1,543 941 3,635 8.934 1.554 4,926 1.671 112 20.668 15.198 Totsl Restrfcted Donatlo Totsl Donatlons and Other Incame 20.668 15.19B Rentsl Income 2025 2024 Rents recelved 3,936 3,936 1,376 1,376 Total Rental In¢ome Investment Income 2025 2024 Interest receFved Total Investment In¢ome 3,703 3.703 2.474 2,474 Page 12
PADDOCK WOOD COMMUNITY ADVICE CENTRE NOTES TO THE Accoumfs FOR THE YEAR ENDED 31 MARCH 2025 Grants 2025 2024 Unrestrlrted Advice UK 8ren¢hley and Maffield Parlsh Council Capel Parish Council Cranbrook and Sissinghurst Parlsh Council East Peckham Parish Council Goudhurst Parish Council Hadlow Parish Councll Hawkhurst Parish Councll Horsmonden Parlsh Coundl Kent Community Foundation Marden Parish Council Paddock W¢)od Town Councll Post Code Lottery Tunbridge We115 Borough Councll Yaldin8 Parish Councll Total Unrestrl¢ted Grants 1.5LKI 250 250 75 5CKI 2(X) io.ocx) 15,IXX) 250 12,LX 15.oc 13,0 15,OC 2,800 250 47,225 46,450 Restrfcted Total Restrlrted Grants T¢)t41 Grnnts 47,225 46,450 Page 13
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PADDOCK WOOD COMMUNITY ADVICE CENTrE NOTES TO THE AccouKfs FOR THE YEAR ENDED 31 MARCH 2025 7. Governance Costs 2025 2024 Independent Examlner's fees Insurance premlum for Trustees. Indemnity Trustee Training Trustee Travel Expenses 120 120 120 120 Volunteers and Trustees Trainin& travelling and welfare costs of the volunteers are detsiled under Resource5 Expended on Charitable Arttvitie5. None of the Trustees lor any person connected wlth them) recei1 any muneratIon or befits durln8 the year. 9. Tan8lble Flxed Assets 2025 Computer Equlpment 2024 Computer Equlpment Co As at l April Additions As at 31 March 11,262 10.910 352 11,262 11.262 Depre¢latlon As at l April Charge for the year As at 31 March 10,910 117 10,344 566 10,910 11,027 Net book value as at 31 March 235 352 The total depreclatlon charge in the financial ar was £117 (prior year: £566). Page 15
PADDOCK WOOD COMMUNITY ADVICE CENTRE NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 10. Debtors 2024 Debtors Prepayments 278 128 3.047 3.175 1,875 2.153 PrepaymeDt5 relate to 5eTvice5 to be provided to the Centre in the next financial year where the payment for these 5ervlce5 wa5 made prior to the end of the current financial year. These 5ervlce5 include subscriptions for software systems and charitsble licence and membership fees. 11. Credltovs 2024 Staff salarles PAYE and Nl Pension contributions Accruals Sundry 466 619 1,747 236 1,895 19 2,463 2,999 The PAYE and Nl credltor relates to the Incorne tax and nat5onal Insurance due to HMRC In relatlon to salaries for the three months ofjanuary 2025 to Marth 2025, which was paid in April 2025. The pension contributions cdItOr relates to employer and employee penSn contributions for March 2025 which were paid in April 2025. Accruals at the 2025 year end related to telephony and IT Services, printing costs. and payroll 5eT¥ice5. all of which were paid after the year end. 12. flestrlrted Funds 2025 2024 Openln8 balances as at l Aprll Add Restrlcted fund Income Le55 Restrirted fund expenditure Transfers between restricted and unrestricted funds Balance a5 at 31 March 13. Unrestrl(ted Funds 2025 2024 Openin8 balance as at l April Net Movement in Funds Transfers between restricted and unre5trirted fvnds Balance as at 31 March 139.013 8.335 113.098 25.915 147,348 139.013 Page 16