Company registsatioD nurnber.. 8528548 Charity registration numb¢r: 1163945 Wigan And Leigh Community Charity known &% Wigan And i£igb Conununity Charity (A cojnpany limited by guardntee) Annual Re[ and Financial Statements forthe Year Ended 31 March 2022 *ABJXB7SI" 3Q11212022 COMPANIES HOUSE A10
Wigan And Leigh Community Charity Contents Referenc¢ and Administrative Detsils Tn]stees' Report 2to3 Ststement of Tnte¢s, Responsibilittes ]ndepend•)t Examinerfs R¢p)rt Statement of Financial Activiiies Balan¢e Sheel Noi¢s to the Fina]1 Stst¢Tn¢ttts 8t015
Wigan And IRigh Community Charity Reference nd Administrative Details Trffjte Ms Eunice Smethwst Mrs Genett¢ Smith Dr De AndertOD Mr Peter Smiih JqUelIne Lowe Prlnelpal Offi¢¢ Platt Bridge Community Zone 81 Ribble Road Platt Bridge Wigan fjreater Man¢h¢si¢r VIN2 SEG CoMpaY RegIstrtio Number 8528548 Charity Reglstratlon Number 163945
Wigan And tkigh CommuDity Charity Trustees, Report The Trustees. who ar¢ Director5 for the Purp of MPanY law. pre5eDt the Annual Report together with the financial ststements of the Charitablc company for th¢ year ¢nd¢d 3 1st March 2022 Overview l. Wigan And t£igh Community ChaTity VAS awarded £lmillion fvnding in 2017 by Power to Change for 5 years 2. As part of the fijture planning PreSS the TTUStees have agreed to widen their remiL now to include new Charitsble Objects and a wider 8eo8whical area of benefi¢ from Abram Ward to the whole of the borough of Wigan. Thts will u¢ate a Place Based approach to growing and sustaining community empowemient. 3. At their AGM in 2020. M¢mbets agreed unanimously that there should be a new name for organisation that better flected the borough-wide brief of the organisation, and that it should be changed to Wigan and Leigh Community Charity. 4. The organisation operdtes in two key arw: Asset TTansf¢r. Development and ManagemenL and BuSinS SuprM)rt and Growth under the banner of Made in Wigan. 5. The Mad¢ in Wigan element of their WOTk ver$ the provision of business services, ranging from introdudory workshops in social enterprise for schcM)Is and other aspirant entr¢preneurs through to coa¢hin& mentoring and professional development for more estsbli5hed self- employed business owners. It is r¢flected in the Made in Wigan initiative, which promot¢s the goods and services of swial entrepreneurs ITr the knTough Page 2
Aims and Objectives Vision and Values The Wigan and Leigh Community Charity (W&LCC.) exists to build on the exF*rtise develo in the Abram Ward ComTnunity Charity in order to m&ximI IIKal resources and instigate. nurture and develop comrnunity business and social enterprise aCTs the whole borough of Wigan. We provid¢ the knowl¢dgq skills. networks and platfornis to enable social enterprise in all its different foms to thrive, thus contributing at a significant level to the educatio employment and enterprise in Wigan and its lleighknuring borough5. Our values include a commitment to protect the envtromnent to achieve net-zero buildings by 2030 an unswerving commitmentto diversity and in¢lusion at all levels of our orwisation Value Prow•gitio• The Wigan and tLi8b Community Charity offus a 'otK4top shop. for aspirant loc entrepreneurs and community leaders who need access to the knowledg4 skill4 netWOTks and resource5. both on and off lin4 to set up succe55ful community-focu5ed businesses in the borough and its immediale surroundings. The offer 15 provided through a mixture of public funding and private ¢arn¢d incom¢. W¢ achieve this by working closely with the local authority. local business and community networks. We manage buildings accommodating small businesses: we promote community businesses by promoting them on and off line. in especially designed and managed trading locations" we empower local communities to become more entrepTeneurial through our practical, reality-bLsed training and development. and we stimulate early ambitions by providing expeTience-b&sed eAlucation. mentoring and work exp¢ri¢nce for young people. Objectives We will d¢liver our Vision by.. l. Developing brand awar¢n¢ss for Wigan and Ltigb Community Charity as our overall id¢ntity. including the promotion of our Made in Wigan initiative. 2. Supporting a Community Wealth Building model for the Ix)rough of Wigan through transfer of assets for Community Business and knial Enterprise 3. Growing Community Business hubs across the borough of Wigan 4. Continue Asset Management of Platt Bridge Community Zone. and identify further OppOrtiltieS for Asset Management across Wigan Borough 5. Develop and deliver Education Awaren pro8ramm¢s to 1P l(Kal develop their own Social Economy organisation 6. Act as a provider of Enterprise Coaching support to Social Economy organisations in Wigan Borough 7. Supporting the development of ward-Ixs¢d Community Organisin& including Neighbourhood Plans. to create Planning Policies for Communlty Businesses as integrnl to the lo¢al neighknurhcKMls' development 8. We have commenced plan5 to develop a Community Organizin8 approa¢h in Wigan Borough, commencing with Abram Ward WLCC are partJ)ers on an initiative called Vocal Eyes
which will develop N¢ighb)utho(Ml level appToaches via Participatory Budgeting to 5 parts of the Borough. 9. WLCC ha5 the repre5¢ntstive for the knial Economy sector at Wigan's Community Wealth building Anchor parinership since 2020. Over the last 12 months, all Anchors (includin8 WLCC) have undertsken a Spend Analysis and identifying gaps and opportunities to spend money in Wigan. alongside Regional. National a1 International spend. 10. Supporting Local. Regional and National strdtegies as part of WLCC'S role in CoEnrnunity Wealth buildtng in Wigan. growing the Social Economy in Greater Manchester. and leading on the Social Enterprise Place Town kitem8rk via S(Kial Enterprise UK. I l. Supporting Iwal Wigan Borough partnerships from Fd networks to Culttwe partnerships to ensure lo1 sIdents and kKal Social Fxonomy or8anisations have supw)rted requirf via a ¢CM)perntive approach 12. Act as Strntegic Lead for the Pro Good programme in Wigan Borough
Wigan And Ikigb Community Cbarity Trusltts. Report Public Benefit Assets and Facilities Maoa8ement- Social E£onomy accommodation: rental and room hir¢ Platt Bridge Community Zone Place Based approach to managing Community Assets and Facilities Made in Wigan Shop (located in Wigan Town Centre) Business Start Up and Scale Up supwl to the Social Economy in Wigan Borough Seed fund support to help Social Ec4)nomy organisations to Start up Education, Traintng and Consultancy SeThices Sales - Made in Wigan prcducts and seTvices Neighbourh(MyI Plan Fonjm Community Organising workshops Enterprise Awareness progTarnmes- SUprtIng people of all ag¢s to set up a Social FKonomy organisation P8rttwship WOTking with the Voluntary, Community. Faith and Social Economy sector to provid¢ suptK)rt to local comrnunities IStee$ ¢oAfimi ihey have complied with the requirements of section 4 of the Cljarities Act 2011 io have due regard to the public bellefii guidance published by the Cbarity Commission for England aDd Wales. Strueturfy governnce and mmgement Nathre ofgoveTning doc¥ . Company Limited By Guarantee by l¢k5 of asyKiion . Re8lStered with Charity Cottuni55ion The annual report w&$ aptKoved by the trustee5 of the charity 2] De¢¢mber 2022 and s]ed on its behalf by: Dane Andenon Trus*e
Wigan ADd Leigh Community Cbxrlty Stalement of Trustees, Responsibiliti The trustees {wkn are also the directors of Wigan And l£igh Community Charity for the PUrlSe$ of Company law) are responsible for preparing the tn¢¢5. T¢POrt and the financia15tsments in (}rdance with the United Kingdom Accounting StsDdards (United Kingdom Genernlly Actepted Accounting Practice) and applicable law and reguiations. CoTnpany lawTequires the trustees to pw financial sW¢rn¢Dts for¢ath fjnanrial year. Undercompatty law the trustees must not appiove the fillala1 sements unless th¢y are satisfied th they gi a true and fair view of the state of affairs of the charitable company and of its incoming reuxErces aDd application of resources, including its incoTn¢ and cndIture. for that pEriod. In prepaTing these financial statement4 the trusiees ar¢ required .. select suitsble accounting policies and applythern wnsi5tently. observe the meth(Js principks in the Cbarities SORP. make judgements and estinth5 that ar¢ re&wnabl¢ and prud¢n¢ sMe whether applicable UK A¢counting Standards have been followeiL subject to wy material deparnjres disclosed aDd explained in th¢ financial 5uements" and prepare the financial ststements on the going concern b&8is unl. il is in¥pFprIa1C lo pr¢surne that the cbaritsble company will CODlinue in bu5ines%. Tbe tru5tee5 are re4)onsiblt for keeping quate accowiting ttcords that are sufficient to show and explain the haritsble company's transactions and disclose with Tea50nable accuracy at any time the financial position of the chariiable company and enable th¢m to ensur¢tbat the fuJaDcial ststemeuts wmply tbe Compat)ies Act 2006. They are also resw)nsible for safeguarding the assets of the charÉthle cornpany and bence for taking reasonabl¢ steps for the prevention and ddeciion of fraud and other irregularities. Approved by the truse5 of the charity on 21 December2022 and s18D on its tthalf by: r Dar Anderton Chair
Wigan And Ikigb Cojnmunity Ch2rity Independent Examiner's Report to the trnstees of Wigan And Leigh Comnbunity Charity l Teport on the accounls of the chaTity for the year ended 31 March 2022 whieb ar¢ sd out on p¢S 6 to 15 . Respective responsibilities of trnsttts •Bd eLgmither The trustees (who are also the directhys of the MPanY for the purymbses of compaDy law) are respoDsible for the preparation of the accounts. The ttwiees consider that an audit is required for this year w)der section 144(2) of the ChaTiiies Act 2011 (the 2011 Act) and that an indepideni examination is needed. Having satisfied myself that the charity is not subject to audit under compaDy jaw and is eligible for independent examtttati0 it is my responsibility lo= ¢xamine the accounts wider sectiott 145 of tr 2011 Ac¢ to follow the procedures laid down in the g¢nwdl Directions given by the Chw Commission under section 145(5Xb) of the 2011 Act- and to stat¢ whetherparticular rnaff¢TS have come to my anention. Basis of independent exarniner's rewtrrt My exarnination was wried out in accorthc¢ with the general DiT¢dions given by the Charity Cornrnission. An examination include5 a review of the accounting records kt by th¢ charity and a compari50n of th¢ accounts presented with those records. It also inchNles considention of any unusual items or disclosures in the accourtts. and seeking explanations from you &$ trustees cottcerning any such matters. The predureS undertaken do not provide all the evidet)ce would be required in an audit and consequently no opint¢)n is given as to whether the accounts present a 'true and fair wew. and the repxt is limited to those rnatters set out in the ststement below. Independent examine5 Statement In connection with my examination. no rnatt¢r ha5 wme to my attention.. (l) which gives me reasonable Ca believe that in any material rw the reqUirennts'. to keep accounting T¢rdS in accordaJK¢ with sedion 386 of the Companies A¢1 2006" and to prepare accouttts whicb accord with the accounting records, comply with the accounting requirements of section 396 of the Cowies Act2006 and with the methods and PTin¢iples of the Sement of Recommended Practice.. AOuntIng and RertIng by Charili¢s have not been met. or (2) to whicl in rny opinioo. attention should be dr4wTr in order io enabk a proper understanding of the x¢ounts lo be r¢ach¢d. Woodville AonIanCY 21 December 2022 Page 5
Wigan And Leigh Community Charity Statement of FiDancial Activities for the Year Ended 31 Mydrch 2022 ncludAng Income and Expendithre Account and Statement of Total Rttognised Gains and Losso) Unrfstricted fund5 Total 2021 Note Inco¢ •nd Endowments from: Donation5 aTKI l¢ga¢i¢5 Charitsble athivities tnvesttneni Income 175.681 167.262 Other income Tota] Incorne 221,391 245 107 Expenditure on: Charitable activities Oth¢r ¢xp¢ndittwt (153 J39) 40.612 (123.758) 48.359 Tota] Expenditurt 193,951 172 117 Nel inwm¢l{loss) 72,99YI Recon¢ili#tiou offunds Total funds carried fonwd 19 128 032 100.591 All of the charity's activities derive from continuing operntions during the above ttvo periods. The funds breakdown for 2022 is shown in not¢ 19.
Wigan And Leigh Community Charity (Regislration Dumber: 8528548) Balance Sheet as at 31 Mar¢b 2022 2022 2021 ote Fiy¢d assets Tangible assets 15 23,699 28,494 Current 895ets Debtots J6 9.460 109610 119,070 9.361 91.608 100969 Cash #t bank and in hand Totsl assets less current liabilitie5 142,769 129.463 Creditors: Amounts falling de after more than one ye*r 17 Net w¢ts 128.032 l(Kl.591 Funds of the Charity". Unrestricted ineom¢ funds Unrestyicted funds Other reserv¢s 72,990 27,601 38.432 Totsl unrestricted fun 128,032 100,591 Totsl f¥llds 19 128,032 For th¢ fjnancial year endiDg 31 March 2022 the charity entided to ex¢rnption from audit wider section 477 of the Companie5 Act 2006 relating to small Cmpanies. Directors, responstbiliiies.. Th¢ membets have not required the charity to obtsin aD audit of its xcounts for th¢ year ID qu¢&tinn in 4¢cord4mre with section 476- and Th¢ directors acknowlujge their resp(wibilities fry wmplying with the requirements of the Aci with re5P¢¢t to a¢counting rOrdS and the prepaNion of xcounts. These accounts hav¢ bE¢n prepared in accordw with the provision$ applicabl¢to companies subject to the small companies regime. The ftt)ancial 5talements on pages 6 to 15 wtreapproved bythe trte4 aDdauthorised for issue oll21° D¥ember 2022 and signed OD their behalf ty. Dane Anderton Chair
Wigan And Leigb Community Charity Notes to tbe Financial Statements for the Year Ended 31 March 2022 I Charity ststlls The charity is a clkartty limited ty guardntee and consequently does not have Share capitsl. Each of the teeS is liable to contribute amount not exceeding £1 towards the assets of the charity in the event of liquidation. 2 Aetounting polici Summary of significant aceountittg lie1¢S and key etounting estimates The principal accounting policies applied in the preparatioo of these financial staMts aTe set out below. These policies have been ¢onsisleJJtly applied to all the yeaT5 presented unless otherwise stated. Stslement of tornpliaDee The financial statements have beett TKwed in accordarte with Accounting and R¢pOrtig by Cbarities: Statement of Recommended Practice applicable to ctrwiiies preparing their accounts in accordance with the Financial Rep)rting Standard appllcable the UK and Republic of IrelaDd (FKS 102) (effective l January 2015) - (Chariiies SORP (FRS 102)). the FtnaDcial R¢Frfxling Standard applTcable in the UK and li¢public of Ireland (FRS 102) and the Compani¢s A¢t 2006. Bsis of prepratioTr Wi8an And Leigb Commutiity Cbarity meets the definitiott of a public bellefit entity und¢r FRS 102. A$5¢ts and liabilities are iniiially recognised at hjm0ri cost or transaction value unle&8 othenvise 5w¢d in the relevant accounting policy Doles. Going eoneer The trullees consider that there are llo nrIal uncertaitities th)ut the cFwity's ability to ntinUe &4 a going concern nor any Signifi11 areas of UDcertsinty that affect the carying value of aets held by the charity. Exernptio frotn preparlttg * Ilow slatethelll The clwity opted to early adopt Bulletin I publisld on 2 Febnwy 2016 aDd ve therefore not included a cash ow statement in thes¢ financIal.alementS. Jneomt and end0wmets All incorn¢ is r¢cogni%d once the charity has entitlement to the incorne. it is probable that the income will be received and th¢ amount of the inoom¢ l¥able Can k measurnl teliably. Grants Te1Vable Grants are r¢cognised when th¢ thaTity has an entiilement th the fid5 and any condTlions linked to the grants have been met. WThere perfOnnan wnditiOfLS are attached to the 8rJnt and are yet io be me( the income is recognised &s a liability and included on the batance sI¢t as defeTh itieorne to be weleased. P•ge 8
Wigan And Leigh Community Charity Notes to the Financial Statements for the Yur Ended 31 March 2022 Expenditure All expenditure 15 recognised once there is a legal or constnxtive obligation w that exp¢Ddtture, it is probable settlement is required and the amouni can be measured reliably. All costs aft allocated to th¢ applicable expendiluTe headkDg that aggregate similar costs to that category. Where costs cannot b¢ directly attributed to particulw beading5 thty have been allwAted on a basis ¢on5isnl wtth the use of resources, with central staff costs allocated on the b&8is of time 5penL and depreciatbon charge5 alkKad on the portion of the &s5et's use. Other support costs are alloc&ed based on the spread of staff wsts. Charilable odivili Charitabl¢ ¢xpendhture Comprises those costs InCuTh by the clwity in the delivery of its activities and services for t¢s b¢neficiaries. It includes l)oth costs that can be allocated directly io $u¢h a¢tiviti¢s and those costs of an indirect nature necew to support thon. Support ¢osts Support costs include central fiJncti005 and have been all(Kated to activity cosi categories on a basis consistent with the use of resources, ftjr example. all(Kaling protwty costs by floor are4 or per capit4 stsff costs by the time spent and other costs by their usage. Governantt vjsts Thes¢ include th¢ costs attributsbl¢ io the cbarity's COtw)liat)ce with conslitulional and thtutory wuirem¢nts, inclwling audil str4egi¢ mattagemeni and tslL8tre's methings and reimbursed expenya. TaxAtKtrn The charity is considered to pass the tests set out in Pardgwh I Schedule 6 ofthe Finance Act 2010 and therefore it mttts the derllion of a charitable Company for UK corTatiOn tsx purp)ses. Accordingly, the Charity is potentially exempt frorn laxaiton in r¢spect of incorne or capitsl gaitis Teceiwed within categories covered by Chapter 3 Part I l of the Cortrf)r4tion Tax Ad 2010 or Section 256 of the Taxation of ChaTgeable Gains Act 1992. ¢0 the exteDt tIt such incoTtLC or gaiD$ are applxed exclusively to charitsble purpos¢5. Tanglble flxed assets Individual fixed ets costing £IOO.(Kl or more are initially re£orded at C4)sL less any subsequeDt ac¢umulat¢d depreciation and subsequent accumulated impairnKnt losse5. Depreciation 4mortisation Depreciation is prOvidOn laugible fixed ass¢ts $0 &% writeoffthe costor valu&10 less any ellimated residual value, over their ¢xpK¢¢d us¢fyl e¢imomi¢ lifr as follows. Trnde debtors Trade deor$ are amounis due from customers formerchandise 501d OT services Ftrfonned in the ordinary ¢ours¢ of business. Trade debtors are recognised initially at the tran5a¢tion PTice. They aTE 5ub5equ¢ntly mea5ur¢d Jt amorti5ed cost using the effective interest method less provision for impairrn¢nL A provision for th¢ impairrnent of trade debtors is established wheD there is objective evidenc¢ th*the chprity will not b¢ •bl¢lO wlled all amounts du¢ according to the original terms of the receivables. Page 9
WigaD And Leigh Community Cbarity Notes to tbe Finaoeial Statements for the Year EDded 31 March 2022 Cash tash equivIets Cash andch equivalelltscomwise cash OD haTJd andcau d¢FK>5iL% Wmlother short-t¢rni higbly liquid investments that are readily convertible th a knowD amount of casb and aT¢ subj¢ct to aD iDsigDifi¢ant risk of Cballge in value. Fund strurttyre Unrestricted income fiuth are general that available for use •t the trEL8tee's discretion in furtherance of the objectives of the charity. Desiated funds ar¢ unrestricted funds set aside specific purwM at the discretion of the trustees. 3 Income from don74tions legaeies Unrestric¢ed funds Totsl 2tr22 Totsl 2021 GeDerl Grants. including capittl grants. GTants from otheT charities 4 Ineome from chritable etivities Funds Totsl 2022 De5iBnated Community Education & Ski115 175.681 175.681 175.681 175,681 5 Investment ineome UnrestrK¢ed fund$ Totsl 2022 Totsl 2021 Design•ted Interes¢ r¢¢¢ivabl¢ and similar iDcom¢' Interest receivable on bonk d¢posits Page 10
Wigan And Leigb Community Charity Notes to the FinaDeial Ststements for the Year Ended 31 Marcb 2022 6. Other income fwnds Tot81 2022 Tot41 2021 D¢sipai¢d tn¢ome from trading Subsidiary Deferred Incon Other incorne 44.1 1.610 44.1 1.610 75.951 1.894 45.710 45,710 77,845 7. Expendltwre OA eharitsblt adivitles Totsl 2022 Total 2021 DesbgTrat¢d Genernl iyote Stsff ¢ost$ Allocated support 93.066 93.066 93,185 60.274 60274 25.533 Other #djusthients Governance costs 6.088 6,088 6,088 159.428 Gran¢ funding of Activity •clivity sllprt eosts 7,799 126.517 Total 2022 153.340 Restricted Funds Princes Ttwi MIW Minis Funding PTC Funding Neighbourhood Plan Support 10.060 14.OiK) 160.963 3.622 5(Kl 4,895 8.176 14,475 5.7(Kl 221391 708 9.352 7,354 21,445 157 500 4,895 5,173 14,475 5,700 66,531 139.518 3.465 Food Parcel Grants ESF Funding Local access proper good fimding Local access deVelopn¢ granl 3.(N)3 153,340 £0 (2021- £0) of the #bove ext1 was atllIable to unr¢stri¢ted fiumts and £153.340 (2021- £130.337) to Page 13
Wigan And Leigh Community Charity Notes to tbe Finantial Statemellts for the Year Ended 31 March 2022 & Other Expendlt•re Totsl 21)22 Totsl 2021 Staff costs Wages and salaries Social security Other staff Costs L¢8al fees Marketing and publiciry Depreciation, amortiOion a)d other similar costs Rent and RaTes Repairs and Renewals Other r&wur£es expettded Allocated suPt costs 6,520 3,500 7,799 14,285 8.212 5.826 2.216 48.358 6.088 8.727 7J71 15297 2,220 40.612 6.088 8.727 7.371 15297 2,220 40.612 13 9 Analysis of governan¢¢ and supwrt Governanc¢ Costs Deprtciation. arnortisatioll and other similar C&8LS Unrestritted Totsl 2022 Gethtral 6,088 6.088 6.008 10 Net irtcoming rtsourtes for the year in¢lude= 2022 2021 Depreciation of fixed assets 6.088 7.799 11 Trustees r¢rnuTreratioTr and peD5c5 Pag¢ 13
12 Staff f05ts The aggregate payroll wsts follows: 2022 2021 Sts(f eosts drIng the year were: Wages and sa]aries S18] security costs (Xher staff costs 86.8CKJ 6,266 86.8(YJ 6.385 93.066 93.185 Trlo employee received emolumeDts of moTe than £OO.(KXI during th¢ year. A3 Independent eX*mineS remuTrentio 2022 2021 Examination of the financial statemeots 2220 2216 Page 13
Wigan And Leigh CtsmmuDity Cbarity Notes to the Financial Statements for the Year Ended 31 March 2022 14 Tamtio The ¢h8Tiry is a registerryl tharity and is thetefore exemy from watiOD. IS Tangibk fixed xssets Furni¢urt And ¢q1pmeNt Computer equipmtht Total Cost Ai l April 2021 Additions 49.494 1.293 31.3 80,794 At 31 March 2022 50.787 31.300 82.087 Depreciatio At l April 2021 Charge for the year 29.505 22.794 52.299 6.088 At 31 Mar¢b 2022 32.786 25,601 et book Value Ai 31 March 2022 19.987 8,506 28.493 At 31 March 2021 I3,>) 5,699 16 Debtors 2022 2021 Trade debtOTS 9,460 9.361 17 Creditors: mounts flli•g afttr o#e ye*r 2022 202J Trade crediiors Other creditors Accruals Deferred incolne 3J52 (702) 12.087 8.724 {682) 20,830 14,737 28,872 18 Reserv Other reserves Totsl At l April 2022 128.032 100,591 Page 14
Wigan And Leigh Community Charity Notes to the Financial Statements for the Year Ended 31 Mrcb 2022 19 Funds IneomiDE resourees Reso¥rces expended B8lance at 31 Mrch 2022 Unrtstrieted funds General (45.710) 34,970 10,740 Designated 175,681 158.980 16,701 Tot¥1 funds 20 ADalysi$ of o¢t M¢ts b¢¢wTh Td$ 221.391 193.950 27,441 Unr¢stritted funds Getseral De5ignted Totsl funds Tangible fixed assets 23.699 21 Analysis of net funds At 3] March 2022 At l April 2021 C*sh Ih)w Cash at baDk and in hand 91.608 I8.2 109.610 Net debt 91.608 18.(K>2 109.610 P4¢ 15