## **HIGHBURY CONGREGATIONAL CHURCH Oxford Street Cheltenham GL52 6DU** **ANNUAL REPORTS AND ACCOUNTS 2022** 1 ## **Highbury Congregational Church** Making connections in friendship, faith and mission with Christ at the centre and open to all. ## **Ministry Leadership Team** Minister Jason Boyd revdjasoncboyd@gmail.com Worship Maureen Williams worship@highburychurch.co.uk Children Andrea Lacey children@highburychurch.co.uk Discipleship Helen Bloxham Pastoral Care Laura MacLeod Louise Middleton Rachel Jacques **Diaconate (and Trustees)** Secretary Mary Buchanan buchananm37@yahoo.com Treasurer Roger Gregory treasurer@highburychurch.co.uk Minister Jason Boyd revdjasoncboyd@gmail.com Deacons Adrian Blazey, Sue Cole, Iain MacLeod, Janet Partington, Angela Pickles Others Highbury News Sue Cole news@highburychurch.co.uk Safeguarding Nephesha Michael safeguarding@highburychurch.co.uk Church Office Admin admin@highburychurch.co.uk Website: www.highburychurch.co.uk 2 ## **The Charitable Objects of Highbury Congregational Church** The principal purpose of the church is the advancement of the Christian Faith according to the principles and usages for the time being of Congregationalism and in accordance with any specific requirements in the foundation trusts. The church may also advance education, relieve need and carry out other charitable purposes in the United Kingdom and other parts of the world. ## **Structure, Governance and Management** The Governing document, THE DECLARATION OF TRUST, was adopted by Congregational Federation Limited on the 13th day of June 2009 as a recommended governing document for Congregational Churches who are members of the Congregational Federation and for whom Congregational Federation Limited are appointed as holding trustees, the form having been previously agreed between Congregational Federation Limited and the Charity Commission and also having been approved by HM Revenue and Customs. Highbury Congregational Church began in 1827 and has been part of the Congregational Federation since 1972. The church is also a registered charity 1159085. We have adopted the Congregational Federation’s Declaration of Trust of 2009 as our Governing Document, supplemented by our own Working Practices Document (updated September 2022). Whilst we work closely with other Congregational Churches, all we do is decided and funded by our own Church Members. We have no outside source of funding and we do not have any outside body over us. All who belong are welcomed into church membership on confession of faith in God and Jesus Christ as Lord and Saviour. Quarterly (and as required), Church Members meet for Church Meeting to seek the mind of Christ in shaping the life of the Church and setting the future direction of Church life. The Deacons serve the Church as Managing Trustees and ensure all the Church does is in keeping with its Charitable Objects as a Congregational Church and with reference to finances, safeguarding, health and safety, disability, employment and other legislation. ## **Our Mission** Our Mission is consonant with our Charitable Objects (as above): Highbury Congregational Church is a community connecting in friendship, faith, and mission with Christ at the centre and open to all. 3 ## **Minister’s Report** This year we have begun to enjoy the benefits of the vaccination programme enabling us to be together without distancing and mask wearing. As confidence has grown, we have seen increasing numbers of people worshipping in the building whilst still ensuring online participation. It is a pleasure to see families and children participating in morning worship. In particular, it was a delight to celebrate Evelyn Francis’ baptism. Though our morning worship is more informal and inclusive of children, there remains a task for us to deepen our welcome and ensure that our worship is family friendly. There is nothing more delightful to me than the sound of children in our worship, making their way into the pulpit and exploring the wide space of the dais. Messy Church, Community Café, Parent and Toddler Group, and HyTec are in person only and are thriving. The number of groups using the halls has gradually built up to prepandemic levels. It is a delight to have the building buzzing with activity. My involvement at St. John’s Primary School began the year in the Head Teacher’s Office (!) conducting worship via Teams. This was an improvement from recording videos for teachers to use in the classroom but still far from ideal. It is an absolute pleasure to go into a packed assembly hall, play the piano, tell stories, and explore the value for the term with pupils and staff. Mary Buchanan’s willingness to take on the role of Church Secretary has made a significant difference to my ministry and to the whole life of Highbury. Mary had begun the process of getting the practical affairs of Highbury into order during the second half of 2021. With her appointment in March 2022, she continued the momentum. We have benefitted from her considerable administrative skills and spiritual and theological insight. Nephesha Michael remained as a deacon for an additional year and finally laid down her responsibilities at the AGM. On behalf of the church, I express our gratitude for her service, particularly her empathetic and wise reading of people and situations. She continues a supportive role for Mary and as Safeguarding Lead. Lorraine Gasside stepped down as Pastoral Care Ministry Leader. She served in this role from its inception. It is impossible to quantify the way in which Lorraine led her team in caring for the Highbury Church family. We know that Lorraine’s care will continue but hopefully without the pressure of overall responsibility. I was delighted when there was a grass roots desire for an Alpha Course. Janet Brown and Andrea Lacey were instrumental in drawing together a team of volunteers. The course has been well attended and people are making friendships and grappling with the big questions of life. We are already looking ahead to a course after Easter. Why not start praying for someone and bring them along to the course? The Connect groups continue to meet in a variety of ways. Some are more active than others. Helen Bloxham has been key in drawing together the leaders of the groups. During the year, Connect groups were provided with discussion starters that accompanied sermon series on the Holy Habits themes of fellowship, making disciples, and on the covenant we have made together as a Congregational Church. The Listening Exercise began with a small group at end of November 2021 and was progressed with a leadership away day. This was followed by several opportunities for the congregation to meet and discuss key questions. I am grateful to Mary for organising this 4 and for transcribing the discussions. My bout with a chest infection followed by COVID-19 could have slowed the process down. However, Mary with Karen Haden, met and trawled through the feedback. Main themes were identified, and we had a further unpacking of these at our December Church Meeting. This is now shaping our planning for the year ahead to be presented at the 2023 AGM. One of the challenges of the Cheltenham church scene is that there is no Churches Together. After conversations with several colleagues, it has become clear to me that it is not likely to be re-established. I have become involved in a monthly meeting of church leaders for lunch (Anglican, Methodist, Baptist, United Reformed). It has been good to build relationships. Who knows what will come of this? On a different front, I have reached out to James White of The Cornerstone Centre, to explore mutual sharing with Highbury. I am hopeful that we will be able to develop a partnership. It may be of interest that I had a face-to-face meeting with Alex Chalk, MP, at Highbury Church in January. I have been a regular correspondent regarding standards in public life and I asked if we could discuss matters. We were able to discuss local and national issues, including changes to marriage laws. He showed interest in the work of Highbury too. Whatever your political commitments, I found Alex to be a person of goodwill and integrity. It is important for us to pray for him and to continue to write to him in a constructive way for the public good. At the September Church Meeting, I brought the words of a poster I had seen at a school. The quote was then turned on its head by our Church Secretary. Here are both sides of the coin: ## **Vision** Effort and courage are not enough without purpose and direction. Purpose and direction are not enough without effort and courage. At the December Church Meeting, we paused to give thanks for the life of Rev’d Eric Burton who served as our minister from 1966-1977. His was an energetic and fruitful ministry. His influence continued long after he left. In an interview with Richard Cleaves, Eric recounted an exploratory conversation with the deacons at Highbury. Fred Wright, a deacon and former Science Master at the Grammar School, asked, ‘Mr. Burton, if you come to this church, would you be prepared to experiment?’ Eric probed, ‘What do you mean by experiment?’ Fred explained, ‘Well it seems to me that you have a number of ideas that you would like to put into action. Would you be prepared to experiment?’ There was a long pause whilst Eric contemplated his response. Before he could get his thoughts together, Fred clarified further, ‘I think I might say, would you be prepared to experiment if we as deacons were prepared to recognise that sometimes your experiments might fail – if we continue to support you in spite of failure?’ Richard concluded the interview by asking Eric what his vision for Highbury would be for today. Eric didn’t miss a beat: ‘Be Thou my vision, Lord’, and laughed infectiously. My vision for the coming year is that we would keep our eyes firmly fixed on Jesus, the author and finisher of our faith. May Christ fill our vision as we live the good news. What is 5 that good news? God loves you and me. Jesus died and rose again for us. The Holy Spirit fills us so that we can live and speak of forgiveness of sins and the hope of eternal life. Are we prepared to experiment and fail and to experiment again so that we can find ways to welcome people in our life of worship? At my mid-term appraisal meeting, Iain McLeod said that ‘FAIL’ stands for ‘first attempt in learning’. What must change and develop in Highbury so that those who are not familiar with church will be put at ease and be able to relate to what we do? In a culture where people are used to interactive learning and discussions, how can we be more contemporary in our music and plain in our speaking and listening so that people will come to know Jesus as Lord? Yours Jason C. Boyd --------------------------------------------------------- 6 ## **Secretary’s Report** Purpose of role - to be an enabler of the whole ministry of Highbury Congregational Church, by supporting the church leadership team and coordinating a variety of other roles and activities. Report by Mary Buchanan, Church Secretary ## Membership New members: 0 Resignations: 2 Deaths: 1 Membership at the end of 2022: 98 total, 80 active Regular adherents: around 40 (include Messy Church parents) ## Leadership Team At the AGM in March 2022 Iain MacLeod stood down as Church Secretary and Nephesha Michael retired from the diaconate. In September 2022 Lorraine Gasside retired as Pastoral Care Ministry Leader after nine years in the role. Thanks to all three for their steadfast service to the church over the years – and their continuing service in different ways. In spring 2022 the Ministry Leaders agreed that a reduced team was more appropriate for a time of reduced resources and activity, and ‘mothballed’ the roles of Youth Ministry Leader (subsumed into Children’s Work) and Mission and Outreach Leader. The structure of the Ministry Leaders Team will be revisited in 2023. At the end of 2022 the Highbury Leadership Team consisted of: Minister (ex-officio member of diaconate and trustee): Jason Boyd Secretary (ex-officio member of diaconate and trustee): Mary Buchanan Treasurer (ex-officio member of diaconate and trustee): Roger Gregory Elected Deacons (and trustees): Adrian Blazey, Sue Cole, Iain Macleod, Janet Partington, Angela Pickles Worship Ministry Leader: Maureen Williams Children and Youth Ministry Leader: Andrea Lacey Discipleship Ministry Leader: Helen Bloxham Pastoral Care Ministry team: Laura MacLeod, Rachel Jacques, Louise Middleton During the year we consolidated the pattern for annual appraisal for our paid staff (Minister, and Children and Families’ Worker) and are working on more regular reviews for the ministry leaders. ## Church Organisation During the year the trustees revisited their key responsibilities under the Charity Commission requirements and tightened up some of our practices. This exercise, and the experience gained from ‘doing church’ under COVID restrictions, led us to update the Working Practices Document; the updated version was approved at the September 2022 Church Meeting. ## Administration 7 Effective communication remains a challenge; the switch to predominantly email is great for many but always risks disenfranchising a few, so the hard copy option remains; whatsapp is excellent for online discussion, but not everyone is able to/wants to use the app; the church website is up and running, but there are still improvements to be made; our presence on Youtube and Facebook remains a useful method of communicating activities beyond the immediate congregation. Keeping the church office organised and notices up to date, managing the accumulation of clutter around the building, keeping our waste and recycling tidy, and monitoring cars in the car park is a Sisyphean task – and there are no words enough to thank Rachel Jacques for her huge contribution to this. ## Health and Safety When our building is used by so many people it is incumbent on us to ensure it is a safe place to come. 2022 was thankfully marked by more or less an end to the COVID measures we had been obliged to introduce in 2020; the COVID Health and Safety Group has stood down (but is on standby!). We are aiming to produce a more general risk assessment for church activity, but overall we are in good shape: our fire safety equipment is maintained by A&E and tested by Peter Harrison and we had a visit from the local fire service; the First Aid equipment (including the defibrillator) is kept up to date by Rachel Jacques; kitchen hygiene and cleaning is overseen by Jean Gregory and team, including our excellent cleaner Helen Roberts. 8 ## **Treasurer’s Report** ## **Accounts to Year ended 31[st] December 2022** ## **Background** This is seen to be the first “normal” year after the lifting of COVID restrictions, although things will never be the same again. We are currently suffering high inflation and widespread industrial unrest from pressures to maintain living standards. However, we can report a slow return of congregation to pre-COVID levels, a full diary for room hirers and a full complement at the Thursday café. We are delighted to report that we have a fully “manned” secretarial and office function and good support for room bookings. The church has responded well to the pressures of inflationary prices, and it helps that we secured fixed rate prices for 3 years from December 2021 for our gas and electricity supply. A lot of work continues to be done by all those connected with streaming and recording services, and those keeping us safe in the church. Thank you for all your dedication. ## **Review of the accounts - Income & Expenditure, All Funds** Below is a summary of overall financial performance: |Below is a summary of overall financial|performance:|| |---|---|---| ||**Year 2022**|**Year 2021**| ||£|£| |**Incoming Resources:**||| |Offerings|
60,993|58,868| |Legacies|
0|1,000| |Gifts Fabric/General Fund|1,250|3,638| |Gifts Flat Roof Fund|0|34,300| |Grants Flat Roof Fund|0|47,600| |Room letting|
16,254|4,967| |Investments and other income|
6,232|2,821| |Furlough income|0|2,168| |**Total Income**|
**84,729**|**155,362**| |**Resources used:**||| |Charitable objectives|-46,851|-43,979| |**Support costs:**||| |Maintenance|-9,609|-938| |Project costs–Flat Roof|-6,697|-87,710| |Other support costs|-21,589|-21,963| |**Total Expenditure**|**-84,746**|**-154,590**| |||| |**Excess of Incoming Resources**
**over Resources used**
**Net movement**|**£-17**|**£772**| ## **Total net movements in the year of-£17 deficiency include;** General Fund £15,040 surplus 9 Fabric Fund £8,359 deficiency and Flat Roof Fund £6,698 deficiency Early in the year we produced a budget for the **General Fund** , day to day income and expenses excluding maintenance and gifts; to reflect our best estimates of how the “normal” year may turn out. There were many swings and roundabouts, but I am able to report a better than budget surplus to fund our requirements under the 5-year plan for maintenance. Thank you for your support in making this possible. ## **Movements in funds;** ## **A) General Fund** Total year produced a surplus of £15,040 which was £5,250 better than budget. ## **Variances from budget include:** ## **Income - £4,413 better includes** - Standing orders/tax refund better by £2,198 – thank you - Gift Day £3,092 down and Harvest £749 down against budget - Grants received of £2,436, which was £1,361 ahead of budget included; - £1,400 from Cleeve Hill Trust for Manse fencing and gates - £1,036 from Bennington Hall Trust for messy church etc. - Misc. income and Outreach income were £433 better - Room Hire £3,959 better – largely from returning/new clients ## **Expenditure - £836 less includes;** - Savings of £543 on preaching fees from fewer visiting ministers and their expenses - £346 more on Junior Church, but grants received of £1,036 for Messy Church etc. - Savings on organist fees from part waived charges - £252 more on piano tuning from under-budgeting - Savings of £438 on Minister’s retreat expenses, but £208 more on car mileage allowances - Gas £666 savings, but electric £619 more - Savings of £163 on Manse water rates - Extra £168 on pastoral gifts - Savings of £307 on CF Ministry and Mission and SWMA subscriptions from a reduction in declared member numbers - Housekeeping £237 saving - Church cleaning £350 more to Cover Helen’s holidays, where this was previously covered by volunteers ## **B) Fabric Fund Expenditure of £9,609 included;** - A&E annual inspections and call outs - £892 - Void Projects 5-year plan - £1,440 - Dave Roberts Manse fencing - £2,665 (grant received of £1,400) - Stallard & Co electrics and lighting – £1,756 - Mike Thorne – roofing to Church and Manse - £1,920 10 - D Mason – Manse burst pipe, new piping and boiler service - £645 - Plumb it – Church boiler service - £140 We received a gift of £1,250 to help towards the cost of lighting – thank you! It is recommended that we transfer in £10,644 from the General Fund surplus to meet the 5 year maintenance plan requirements for 2022 – thank you for making this possible! Future work could include making the church more environmentally friendly by extensive insulation – in an old building like ours this would be very expensive ## **C) Flat Roof Fund** ## **Expenditure of £6,698 included;** - P & S Decorators – building works to lintels, repairs plastering and painting of ceilings - £4,619 - P& S Decorators – guttering parts, ceiling tiles and lighting -£1,479 - Void Projects – site inspections etc. - £600 There is a residual balance on the Fund of £2,170 and it is recommended to transfer this to the Fabric Fund ## **D) Organ and Visuals Fund new?** - The organ is considerably old and may soon require a refurbishment. Alan Berry has obtained a quote for refurbishment and this is in the order of £7,000 to £7,500 - It is recommended that we use the residual surplus on the General Fund of £4,000 to start such a Fund ## **Giving to Others** Giving to others in the year amounted to £5,030 which included; - £656 to the CF Mission and Society Fund - £656 to CF South West Midlands Area - £2,009 to Christian Aid Ukraine - £252 to Cheltenham Refugees - Harvest Appeal - £516 to GARAS - Christmas Appeal - £841 to Open Door This giving is 6% of our income ## **Unrestricted Funds** All the church funds are unrestricted. The trustee policy is to retain at least 3 months expenditure as “free” reserves within the General Fund to meet future shortfalls in income, or unexpected expenditure for 2023. The balance, after recommended year end transfers at 31[st] December, represents 6 month’s current day to day General Fund expenditure. 11 ## **Highbury Church Income & Expenditure Account - all Funds 12 months to 31st December 2022** |**12 months to 31st December 2022**|||| |---|---|---|---| |**INCOME**||**TOTAL**|**TOTAL**| |**Header**|**A/C**|**THIS**|**LAST**| ||**code**|**YEAR**|**YEAR**| |||**£**|**£**| |**Offerings, Legacies and similar incoming resources**|||| |**Envelopes & loose change**|**1101**|**376**|**271**| |**STO & single cash/cheque**|**1102**|**46,058**|**46,828**| |**Tax refund**|**1103**|**10,736**|**10,415**| |**Gifts - Flat Roof**|**1121**|**0**|**34,300**| |**Gifts - Other**|**"**|**1,250**|**3,638**| |**Legacies**|**1122**|**0**|**1,000**| |**Gift Day**|**1123**|**3,233**|| |**Harvest**|**1124**|**590**|**1,352**| |**Grants received - Flat Roof**|**1200**|**0**|**48,675**| |**Grants received - Other**|**"**|**2,436**|| |**Furlough income**|**1201**|**0**|**2,169**| |**Miscellaneous income**|**6110**|**358**|**38**| |**Total - Incoming resources**||**65,037**|**148,686**| ## **Activities in furtherance of the charity's objectives** |**Other room hire**|**1141**|**15,154**|**4,967**| |---|---|---|---| |**Church users room hire**|**1143**|**1,100**|| |**Weddings & Funerals**|**2801**|**485**|**485**| |**Highbury News income**|**3402**|**25**|**85**| |**Highbury News advertisers**|**3403**|**240**|**240**| |**Congregationalist income**|**3514**|**0**|| |**Scouts insurance**|**6105**|**172**|**163**| |**Photocopier income**|**6613**|**0**|| |**Outreach income**|**6700**|**2,235**|**726**| |**Total - Incoming activities**||**19,411**|**6,666**| |**enerating Funds**|||| |**Fund raising**|**1131**|**0**|| ## **Activities for generating Funds** |**Investment Income**
**Dividends & Interest**|**1151**|**281**|**10**| |---|---|---|---| |**Total Income**||**84,729**|**155,362**| |**5**|||| |**EXPENDITURE**
**Header**|**A/C**
**code**|**TOTAL**
**THIS**
**YEAR**|**TOTAL**
**LAST**
**YEAR**| |**£**
**Activities in furtherance of the charity's objectives**
**Ministry salary etc:**
**Minister's gross salary**
**5101**
**27,887**
**Minister's employers NI**
**5102**
**0**
**Minister's pension EE and ER**
**5103**
**3,079**
**Car mileage allowance**
**5401**
**384**
**Children's Worker gross salary**
**5801**
**9,768**
**Children's Worker employers NI**
**5802**
**0**
**Other expenses:**
**0**
**Preaching**
**2101**
**267**
**Junior Church/Sunday Special**
**2302**
**514**
**Video licence**
**2304**
**530**
**Organist**
**2501**
**527**
**Music**
**2502**
**0**
**Piano/Organ Maintenance**
**2503**
**252**
**Pastoral**
**3201**
**0**
**Pastoral gifts**
**3202**
**198**
**Ministry Leaders exps Worship**
**3210**
**0**
**Ministry Leaders exps Children**
**3211**
**0**
**Ministry Leaders exps Youth**
**3212**
**0**
**Ministry Leaders exps Discipleship**
**3213**
**0**
**Ministry Leaders exps Pastoral Care**
**3214**
**0**
**Ministry Leaders exps Mission & Outreach**
**3215**
**0**
**Ministry Leaders exps Joint**
**3216**
**122**
**Highbury News expenses**
**3401**
**0**
**Publicity/advertising**
**3404**
**0**
**Neighbourhood cards**
**3405**
**0**
**CF affiliations/SW Midlands area**
**3501**
**1,650**
**Other affiliations**
**3502**
**170**
**CF Ministry and Mission**
**3504**
**656**|||**£**
**26,812**
**3,066**
**88**
**9,424**
**175**
**165**
**496**
**408**
**70**
**29**
**58**
**1,789**
**210**
**824**| |**Congregationalist expenditure**
**Worship resources**
**Church equipment/furnishings**
**Miscellaneous expenditure**
**Outreach expenditure**
**Total - Outgoing activities**|**3513**
**5115**
**6109**
**6801**
**6800**|**0**
**233**
**0**
**35**
**579**|**129**
**57**
**179**| |---|---|---|---| |||**46,851**|**43,979**| |**6**|||| |**EXPENDITURE**
**Header**|**A/C**
**code**|**TOTAL**
**THIS**
**YEAR**|**TOTAL**
**LAST**
**YEAR**| |**Support costs**
**Ministry expenses:**
**Stationery**
**Telephone**
**Postage**
**Travel, excluding Car**
**In -service training/retreat**
**Subsistence**
**Manse expenses:**
**Manse insurance**
**Manse - water**
**Manse - community charge**
**Manse - maintenance**
**Other expenses:**
**Project**
**Church - Maintenance**
**Gas**
**Electricity**
**Insurance**
**Trade disposal**
**Housekeeping**
**Cleaning materials**
**Adminstrator salary**
**Caretakers gross pay**
**Stationery/directory**
**Postage**
**Telephone**
**Office equipment**
**Payroll costs**
**Photocopy hire/copy charge**
**Photocopy paper**
**Bank charges**|**5112**
**5113**
**5114**
**5116**
**5117**
**5118**
**5301**
**5304**
**5305**
**5307**
**6100**
**6101**
**6102**
**6103**
**6104**
**6106**
**6301**
**6302**
**6401**
**6501**
**6601**
**6602**
**6603**
**6604**
**6606**
**6611**
**6612**
**6701**|**£**
**0**
**0**
**0**
**0**
**612**
**126**
**247**
**701**
**2,817**
**4,002**
**6,697**
**5,607**
**3,561**
**2,378**
**2,536**
**410**
**183**
**837**
**0**
**3,950**
**12**
**52**
**623**
**788**
**288**
**1,208**
**48**
**212**|**£**
**45**
**241**
**713**
**2,730**
**220**
**66,293**
**22,135**
**4,139**
**1,504**
**2,399**
**361**
**108**
**506**
**2,401**
**2,820**
**46**
**16**
**867**
**885**
**288**
**1,234**
**28**
**182**| |**Legal costs**
**Recruitment costs**
**Professional fund raising**
**Total - Support costs**|**6702**
**6703**
**6705**|**0**
**0**
**0**|**450**| |---|---|---|---| |||**37,895**|**110,611**| ||||| |**Total Expenditure**||**84,746**|**154,590**| ||||| ## **Income & Expenditure Account - all Funds** |**Income/Expenditure**
**Header**||**TOTAL**
**THIS**
**YEAR**|**TOTAL**
**LAST**
**YEAR**| |---|---|---|---| |**Income**
**Incoming resources**
**Incoming activities**
**Fund raising**
**Dividends & interest**
**Total Income**
**Expenditure**
**Outgoing activities**
**Support costs**
**Total Expenditure**
**All Funds surplus/(deficiency)**
**Less transfers to other funds:**
**Fabric**
**Flat Roof - gifts and Legacy**
**Legacy**
**Training**
**Mission projects**
**Refurbishment**
**Year end transfer**
**Revaluation**
**Gen. Funds surplus/(deficiency)**||**£**
**65,037**
**19,411**
**0**
**281**|**£**
**148,686**
**6,666**
**0**
**10**| |||**84,729**|**155,362**| |||**46,851**
**37,895**|**43,979**
**110,611**| |||**84,746**|**154,590**| ||||| |||**-17**|**772**| |||**-2,091**
**17,148**
**0**
**0**
**0**
**0**
**-14,644**
**0**|**-5,062**
**4,810**| |||**396**|**520**| ## ## ##