## **COMMUNITY CHURCH KILLINGWORTH CIO**
**REPORT AND FINANCIAL STATEMENTS For the year ended 31 March 2021**
**Charity Number 1156220**
**COMMUNITY CHURCH KILLINGWORTH CIO**
## **ANNUAL REPORT AND FINANCIAL STATEMENTS**
For the year ended 31 March 2021
|**Contents**|**Page**|
|---|---|
|Trustees annual report|1 to 4|
|Independent examiners report|5|
||6|
|Statement of Financial Activities||
|Balance sheet|7|
|Notes to the financial statements|8 to 15|
**Community Church Killingworth TRUSTEES ANNUAL REPORT** For the year ended 31 March 2021
The trustees are pleased to present their annual trustees’ report together with the financial statements of the charity for the year ended 31 March 2021.
The financial statements comply with the Charities Act 2011, the Memorandum and Articles of Association, and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)
## **1. Objectives and Activities**
- The advancement of the Christian faith.
- The relief of sickness, financial poverty and hardship.
- The promotion of good health through the provision of funds, goods and services, and counselling both in the UK and overseas.
- The furtherance of religious or secular public education through the provision of life skills both here and overseas.
## **2. Achievements and Performance**
Whilst we have made every effort to work within the guidance by the Charity Commissioners on public benefit, Covid has created huge challenges this year. However, the use of technology has allowed some activities to continue while others have been temporarily suspended. Financially the church has continued to be well supported through regular electronic giving from the majority of its members. Additionally, savings have been made on building rental costs offset by some increases in CCLI licencing and streaming costs.
1. Our weekly acts of worship and small group gatherings for adults have been able to continue via Zoom and live streaming. Our ‘Footsteps’ mother and toddler group, children’s group and gatherings for the elderly have been unable to continue but will resume when protocol allows.
2. Unfortunately, our support of local schools in assembly and classroom activities has been suspended throughout the year due to Covid. However, we did provide funding and support for Christingle lesson packs to enable schools to deliver their own Christingle services this year.
3. Although we no longer have our ‘Christians Against Poverty’ centre, we have continued to assist and support individuals known to us who have specific needs. Where appropriate we continue to signpost those struggling with debt to other local CAP centres. We have also contributed resources to local food banks. The provision of food, clothing and toiletries to local charities working with the homeless and needy of our city has continued.
1
**Community Church Killingworth TRUSTEES ANNUAL REPORT** For the year ended 31 March 2021
4. We have provided ongoing financial support to a family in Romania who are helping to meet the needs particularly of children and the elderly in the village of Poiana. Financial support has also continued to a family in Mexico whose ministry includes the building of homes for the poor and homeless.
5. The provision of food, clothing and toiletries to local charities working with the homeless and needy of our city has continued.
## **3. Financial review**
## **Review of the year**
The results for the year and the company's financial position at the end of the year are shown in the attached financial statements.
During the year the Charity had income of £54,160 (2020: £61,363) of which £nil was restricted (2020: £8,993) and expenditure of £31,704 (2020: £51,008) of which £nil was restricted (2020: £9,984). There was an operating surplus of £22,456 (2020: £10,354) of which £nil was restricted (2020: deficit £991).
At 31 March 2021 the Charity had net assets of £296,469 (2020: £274,013) of which £180,173 was restricted (2020: £180,173).
## **Reserves policy/No reserves reason/Going concern**
The Trustees consider the level of reserves, £116,296 (2020: £93,840), prudent for the Charity at this time taking into account potential liabilities in the event that the charity ceased. Our Reserves Policy is reviewed annually.
## **4. Plans for future periods**
There has been no further progress on the purchase of a building due to the coronavirus pandemic. The situation continues to be under review and will be revisited when circumstances allow.
## **5. Reference and administrative details of the charity, its trustees and advisors**
**Registered charity name** Community Church Killingworth **Charity number** 1156220 **Registered office** 32 Flodden, Killingworth, Newcastle upon Tyne NE12 6NF
2
**Community Church Killingworth TRUSTEES ANNUAL REPORT** For the year ended 31 March 2021
## **6. Reference and administrative details of the charity, its trustees and advisors (continued)**
## **Trustees and Members of the Board**
David Forrest – chair David Glover Peter Bentley Alastair Hetherington Norman Moderate – secretary / treasurer
## **Independent Examiner**
Doug Maltman FMAAT Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne. NE1 8AF.
## **Bankers**
Barclays Bank
**Solicitors** Mincoffs Solicitors LLP 5 Osborne Terrace Newcastle upon Tyne NE2 1SQ
## **Fund held as custodian trustees on behalf of others**
None
## **Exemptions from disclosures**
None
## **6. Structure, governance and management**
## **Governing Document**
The organisation is a Charitable Incorporated Organisation - Foundation registered on 14 March 2014 as a body corporate under part 11 of the Charities Act 2011.
## **Recruitment and Appointment of the Board**
Trustees are selected on the basis of specialist skills and commitment to the objectives and aims of the organisation.
.
3
**Community Church Killingworth TRUSTEES ANNUAL REPORT** For the year ended 31 March 2021
## **Board Induction and Training**
New Board Members are introduced to the work of the organisation and informed of their legal roles and responsibilities at an induction meeting. The induction and training programme for new Board Members includes:
- A briefing by the Chair or Chief Executive
- An explanation of roles and responsibilities as a Board Member
- Copies of the main company documents including the Memorandum and Articles of Association and the Financial Statements
- Copy of the business plan and most recent evaluation report
- Copies of recent board papers including budgets and management accounts
- A copy of the Charity Commission publication "How to be an Effective Trustee"
- A copy of the governance structure.
## **7. Statement of Trustee Responsibilities**
The trustees are responsible for preparing the Trustees’ Annual Report and the Financial Statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
Charity SORP requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of incoming resources and application of resources, including the receipts and payments of the charity for that year. In preparing those financial statements, the trustees are required to:
- select suitable accounting policies and apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Trustees on 22.09.2021 and signed on their behalf by: David T Forrest Chair
4
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES**
For the year ended 31 March 2021
I report on the financial statements of Community Church Killingworth CIO for the year ended 31 March 2021, which are set out on pages 6 to 15.
## **Respective responsibilities of trustees and examiner**
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 ("the Charities Act) and that an independent examination is needed.
Having satisfied myself that the charity is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:
- examine the accounts under section 145 of the Charities Act,
- to follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act), and
- to state whether particular matters have come to my attention.
## **Basis of independent examiner's statement**
My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
## **Independent examiner's statement**
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
- the accounting records were not kept in accordance with section 130 of the Charities Act; or
- the accounts did not accord with the accounting records; or
- the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a "true and fair" view which is not a matter considered as part of an independent examination.
I have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Doug Maltman FMAAT Connected Voice Business Services Ltd Higham House Higham Place Newcastle upon Tyne NE1 8AF Date: 22.089.2021
5
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **STATEMENT OF FINANCIAL ACTIVITIES**
For the year ended 31 March 2021
|6
7
8
**Expenditure on:**
9
**_Total funds carried forward_**
**Reconciliation of funds**
Total funds brought forward
Notes
**_Total income_**
Donations and legacies
**Income from:**
Investments
Charitable activities
Grants and contracts
Operation of the charity
**_Total expenditure_**
**_Net income/(expenditure) and net_**
**_movement of funds_**
Charitable activities|Unrestricted
Funds
£
51,997
1,908
255
54,160
31,704
31,704
22,456
93,840
116,296|Restricted
Funds
£
-
-
-
-
-
-
-
180,173
180,173|**Total**
**2021**
**£**
**51,997**
**1,908**
**255**
**54,160**
**31,704**
**31,704**
**22,456**
**274,013**
**296,469**|Total
2020
(Revised)
£|
|---|---|---|---|---|
|||||60,767
-
595|
|||||61,362|
|||||51,008|
|||||51,008|
|||||10,354
263,659|
|||||274,013|
The Statement of Financial Activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities
The notes on pages 8 to 15 form an integral part of these accounts.
6
Charity Number 1156220
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **BALANCE SHEET**
As at 31 March 2021
|**Fixed assets**
Tangible assets
15
**_Total fixed assets_**
**Current assets**
Cash at bank and in hand
16
**_Total current assets_**
**Creditors:**amounts falling due within
one year
17
**_Net current assets_**
**_Total net assets or liabilities_**
**Funds of the charity**
Unrestricted income funds
Restricted income funds
**_Total funds_**
Notes|**£**
240,985
**240,985**
**( 600 )**|**Total**
**2021**
**£**
56,084
**56,084**
**240,385**
**296,469**
116,296
180,173
**296,469**|**£**
216,057
**216,057**
**( 1,068 )**|**Total**
**2020**
**£**|
|---|---|---|---|---|
|||||59,024|
|||||**59,024**
**214,989**|
|||||**274,013**|
|||||93,840
180,173|
|||||**274,013**|
The notes on pages 8 to 15 form an integral part of these accounts.
These financial statements were approved by the Board on: 22.09.2021
and are signed on its behalf by: D T Forrest Chair
7
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 1 **Accounting Policies**
The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are as follows:
## 2 **Basis of accounting**
## 2.1 **Basis of preparation**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
The accounts have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) – Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
Community Church Killingworth CIO meets the definition of a public benefit entity under FRS 102.
## 2.2 **Preparation of the accounts on a going concern basis**
The charity reported total unrestricted funds at the year end of £116,296 and has already secured a significant amount of funding for the current year. The trustees are of the view that the immediate future of the charity for the next 12 months is secure and that on this basis the charity is a going concern.
Due to the COVID-19 pandemic, it has put pressure on all businesses in 2020-21. It should be noted that the creditors are being paid when the payments are falling due. No other significant events affecting the Charity since the year end.
## 3 **Income**
## 3.1 **Recognition of income**
Income is recognised when the charity has entitlement to the resources, any performance conditions attached to the item(s) of income have been met, it is more likely than not that the resources will be received and the monetary value can be measured with sufficient reliability
## 3.2 **Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required or permitted by FRS102 SORP or FRS102.
## 3.3 **Grants and donations**
Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.
Income received in advance of the provision of a specified service is deferred until the criteria of income recognition are met.
8
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 3.4 **Volunteer help**
The value of volunteer help received is not included in the accounts but is described in the trustees' annual report.
## 3.5 **Interest receivable**
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
## 3.6 **Fund accounting**
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity's work or for specific projects being undertaken by the
## 4 **Expenditure and liabilities**
## 4.1 **Liability recognition**
Liabilities are recognised when it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty.
## 4.2 **Charitable activities**
Expenditure on charitable activities includes the costs of work and other activities undertaken to further the purposes of the charity and their associated support costs.
## 4.3 **Governance and support costs**
Support costs have been allocated between governance cost and other support. Governance costs comprise all costs involving public accountability of the charity and its compliance with regulation and good practice.
Support costs are those functions that assist the work of the charity but do not directly undertake charitable activities. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.
## 4.4 **Irrecoverable VAT**
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
## 4.5 **Creditors**
The charity has creditors which are measured at settlement amounts less any trade discounts.
## 5 **Assets**
## 5.1 **Tangible fixed assets for use by the charity**
Individual fixed assets costing £1,000 or more are capitalised at cost and are depreciated over their estimated useful economic lives on a straight line basis, the charity does not currently have any tangible fixed
Building No depreciation. Fixtures, fittings and equipment Straight line over three years
9
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## **Analysis of income**
|6
7
8|**Donations and legacies**
**Charitable activities**
Income from grants
**Income from investments**
World mission
Donations and gifts
Gift Aid donations
Gift Aid
Bank interest
Services|Unrestricted
Funds
£
8,141
35,664
100
8,092
51,997
1,908
1,908
255
255|Restricted
Funds
£
-
-
-
-
-
-
-
-
-|**Total**
**2021**
**£**
**8,141**
**35,664**
**100**
**8,092**
**51,997**
**1,908**
**1,908**
**255**
**255**|Total
2020
£|
|---|---|---|---|---|---|
||||||14,910
33,763
-
12,094|
||||||60,767|
||||||-|
||||||-|
||||||595|
||||||595|
Income was £54,160 (2020: £61,363) of which £54,160 was unrestricted or designated (2020: £52,370) and £0 was restricted (2020: £8,993)
10
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## **Analysis of expenditure on charitable activities**
|9|**_Charitable activities_**
Direct costs
Support costs
Governance costs
Salaries
CAP UK
Speakers
Children's work
CAP expenses
Client aid
Pastoral gifts
Legal fees
Payroll costs
Transport
Outreach
world mission
Acts 435
Project resources
Administration
Licences
External support
Survey fees
Membership fees
Insurance
Depreciation
Room hire
Refreshments
Equipment
Independent examiner's fees for reporting on
the accounts
Building expenses
Training|Unrestricted
Funds
£
-
-
-
-
-
1,009
100
345
1,470
18,605
-
-
791
-
-
-
-
1,519
1,140
414
-
-
50
267
2,454
2,940
600
31,704|Restricted
Funds
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|**Total**
**2021**
**£**
**-**
**-**
**-**
**-**
**-**
**1,009**
**100**
**345**
**1,470**
**18,605**
**-**
**-**
**791**
**-**
**-**
**-**
**-**
**1,519**
**1,140**
**414**
**-**
**-**
**50**
**267**
**2,454**
**2,940**
**600**
**31,704**|Total
2020
£|
|---|---|---|---|---|---|
||||||1,707
7,350
162
55
312
581
510
196
1,652
15,593
118
132
2,317
168
5,784
780
120
-
1,140
364
480
4,729
386
2,036
796
2,940
600|
||||||51,008|
Expenditure on charitable activities was £31,704 (2020: £51,008) of which £31,704 was unrestricted or designated (2020: £41,025) and £0 was restricted (2020: £9,983)
11
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 10 **Fees for examination of the accounts**
|There were no other fees paid to the examiner (2020: nil)
Other accountancy services - Payroll fees
Independent examiner's fees for reporting on the accounts|**2021**
**£**
**600**
**-**
**600**|2020
£|
|---|---|---|
|||600
168|
|||768|
||||
## 11 **Analysis of staff costs and the cost of key management personnel**
|Salaries and wages|**2021**
**£**
**-**
**-**|2020
£|
|---|---|---|
|||1,707|
|||1,707|
No employee received remuneration above £60,000 (2020: nil)
The key management personnel of the charity, comprise the trustees. The total employee benefits of the key management personnel of the charity were £0.
## 12 **Staff numbers**
The average monthly head count was 1 staff (2020: 1 staff) and the average monthly number of full-time equivalent employees during the year were as follows:
|The parts of the charity in which the employee's work
Charitable activities|**2021**
**Number**
**0.4**
**0.4**|2020
Number|
|---|---|---|
|||0.4|
|||0.4|
## 13 **Transactions with trustees**
None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.
## **Trustees' expenses**
No trustee expenses have been incurred in the year.
## **Transaction(s) with related parties**
There have been no related party transactions in the reporting period.
12
**COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 14 **Corporation Taxation**
The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objectives.
|15 **Tangible fixed assets**
**Cost**
Balance brought forward
Additions
Disposals
**Balance carried forward**
**Depreciation**
Basis
Rate
Balance brought forward
Depreciation charge for year
Disposals
**Balance carried forward**
**Net book value**
**Brought forward**
**Carried forward**|**Fixture,**
**fittings and**
**equipment**
**£**
8,910
-
-
8,910
SL
33%
2,940
2,940
-
5,880
5,970
3,030|**Building**
**£**
53,054
-
-
53,054
-
-
-
-
53,054
53,054|**Total**
**£**|
|---|---|---|---|
||||**61,964**
**-**
**-**|
||||**61,964**|
||||**2,940**
**2,940**
**-**|
||||**5,880**|
|||||
||||**59,024**|
|||||
||||**56,084**|
Building cost relates to the preparation and professional fees for the future purchases of a property.
## 16 **Cash at bank and in hand**
|**Cash at bank and in hand**|||
|---|---|---|
|CCK current account
CAP 1 current account
CAP 2 current account
Deposit account
CCK cash
Footsteps cash|**2021**
**£**
**8,567**
**-**
**-**
**231,861**
**344**
**213**
**240,985**|2020
£|
|||9,444
1,217
276
204,605
302
213|
|||216,057|
13
## **COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## 17 **Creditors and accruals (payable within 1 year)**
|**reditors and accruals (payable within 1 year)**|||
|---|---|---|
|Independent examination of accounts
Other accruals
Accruals|**2021**
**£**
**600**
**-**
**600**|2020
£|
|||600
468|
|||1,068|
## 18 **Events after the end of the reporting period**
Due to the COVID-19 pandemic, it has put pressure on all businesses in 2020/21. It should be noted that the creditors are being paid when the payments are falling due. No other significant events affecting the Charity since the year end.
## 19 **Analysis of charitable funds**
## **Analysis of movements in unrestricted funds**
|**Unrestricted funds**
General unrestricted fund
Designated funds
Bequest to Community Church
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
73,840
20,000
93,840|**Incoming**
**resources**
£
54,160
-
54,160|**Resources**
**expended**
£
( 31,704 )
-
(31,704)|**Transfers**
£
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**96,296**
**20,000**|
||||||**116,296**|
## **Purpose of unrestricted funds**
General unrestricted fund The 'free reserves' of the charity Designated Fund - Bequest to Cost of employing a Youth leader in the future. Community Church
## **Analysis of movement in restricted funds**
|**Restricted funds**
Building fund
Building costs
Footsteps
CAP
**_Totals_**|**Fund**
**balances**
**brought**
**forward**
£
124,864
53,054
394
1,861
180,173|**Incoming**
**resources**
£
-
-
-
-
-|**Resources**
**expended**
£
-
-
-
-
-|**Transfers**
£
-
-
-
-
-|**Fund**
**balances**
**carried**
**forward**
**£**|
|---|---|---|---|---|---|
||||||**124,864**
**53,054**
**394**
**1,861**|
||||||**180,173**|
14
**COMMUNITY CHURCH KILLINGWORTH CIO**
## **NOTES TO THE FINANCIAL STATEMENTS**
For the year ended 31 March 2021
## **Purpose of restricted funds**
Restricted funds represent income resources used for a specific purpose within the charity as identified by the donor.
Building Fund Funds for improvements to the premises. Building costs Funds to cover future depreciation costs Footsteps Self funding project. CAP Self funding project.
## 20 **Capital commitments**
As at 31 March 2021, the charity had a capital commitment to purchase a property which has a market value of £350,000. (2020 -£425,000)
## 21 **Guarantee**
There have been no guarantees given by the charity at 31 March 2021.
## 22 **Debt**
There is no debt outstanding which is owed by the charity and which is secured by an excess charge on any of the assets of the charity at 31 March 2021.
## 23 **Governing document**
The organisation is a Charitable Incorporated Organisation - Foundation registered on 14 March 2014 as a body corporate under part 11 of the Charities Act 2011.
## 24 **Analysis of net assets between funds**
|Tangible fixed assets
Other net current assets/(liabilities)
Cash at bank and in hand|Unrestricted
Funds
£
56,084
60,812
( 600 )
116,296|Restricted
Funds
£
-
180,173
-
180,173|**Total**
**2021**
**£**
**56,084**
**240,985**
**( 600 )**
**296,469**|Total
2019
£|
|---|---|---|---|---|
|||||59,024
216,057
( 1,068 )|
|||||274,013|
15