##
||Contents ofthe Financial Statements||||
|---|---|---|---|---|
||forthe Year Ended 31 March 2022||||
||||Page||
|Reference and Administrative
Details|||||
|Report ofthe|Trustees|2|to|8|
|Statement of|Trustees' Responsibilities||||
|Report ofthe|Independent
Auditors|10|to|11|
|Statement of|Financial Activities||12||
|Comparative|Statement of Financial Activities||13||
|Statement of|Financial Position||14||
|Statement of|Cash Flows||15||
|Notes to the|Statement ofCash Flows||||
|Notes to the|Financial Statements|17|to|28|
##
|Trustees|||Mr MJ Prior|
|---|---|---|---|
||||Archbishop
G Stack (resigned 26e January 2023)|
||||Very Reverend J Boardman
MrJAntoniazzi
FCA (resigned 26th January 2023)
Canon P Collins (resigned 26s January 2023)|
||||Rev Dr Philip Manghan|
||||Dr Nore Iglleen|
||||Anne Curran (resigned 28e April 2022)
Right Reverend
M O'Toole (appointed 20sJune 2022)|
|Senior Management||||
|Director of|Schools and Colleges||Ms A Robertson
BA|
|Director of|Religious Education (Schools)||Rev BSixtus|
|Property Manager|||MrJYeoman BSc(Hons) PG Dip RIBA|
|Treasurer
Development||Manager|Mr D Evans FCCA DChA MinstLM
Dr0Collins BA (Hone) MA|
|Safeguarding||Coordinator|Mr C Mullane|
|Registered|office||41/43 Cathedral
Road|
||||Cardiff|
||||South Wales|
||||CF119HD|
|Registered||charity number|1177272(England
and Wales)|
|Solicitors|||Seffords Solicitors|
||||Jenner House|
||||1aJenner Road|
||||Guildford|
||||Surrey GUI 3PH|
|Investment||advisers|Brewin Dolphin|
||||9Colmore Row|
||||Birmingham
B32BJ|
|Bankers|||Barclays Bank PLC|
||||1-5St. David's Way|
||||St David's Centre|
||||Cardiff|
||||CF102DP|
|Auditors|||Haines Watts Wales LLP|
||||Chartered
Accountants|
||||7 Neptune
Court|
||||Vanguard
Way|
||||Cardiff|
||||CF24 5PJ|
##
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##
||||for the Year E|nded 31 March|2022|||
|---|---|---|---|---|---|---|---|
|||||||2022|2021|
||||||Restdicted|Total|Total|
||||Curial|Parochial|funds|funds|funds|
|||Notes|F|8|6|6|6|
|Income and endowments|from:|||||||
|Donations
and legacies||2|114,025|3,080,763|495,103|3,689,891|3,324,345|
|Charitable
Activities||3|121,899|498,884|187,367|808,150|1,455,700|
|Other trading
activities|||63,978|316,319||380,297|405,118|
|Investment
income
Revaluation
ofassets||6|225,101
220418|8,469
120000||233,570
3 8«8|224,035
37718|
|Total|||745,421|4,024,435|682,470|5,452,326|5,446,916|
|Expenditure
on||||||||
|Raising funds||4|3,163|15,218|3,929|22,310|19,884|
|Charitable
Activities|||1,682,443|3,467,910|512,987|5,663,340|5,303,270|
|Total||4|1,685,606|3,483,128|516,916|5,685,650|5,323,154|
|Net gains/(losses)
on||||||||
|investments|||361714|||361 714|1 486370|
|NET INCOME/(EXPENDITURE)|||(578,471)|541,307|165,554|128,390|1,610,132|
|Transfers
between funds||||||||
|Net movement
in funds|||63,117|(100,281)|165,554|128,390|1,610,132|
|Reconciliation
offunds||||||||
|Total funds brought forward|||13,892,001|7,137,681|3,276,003|24,305,685|22,695,553|
|Total funds carried forward|||13,955,118|7,037,400|3,441,557|24,434,075|24,305,685|
##
||(Comparative|Statement of Financ|ial Activities)|||
|---|---|---|---|---|---|
|||||Restricted|Total|
|||Curial|Parochial|funds|funds|
||||f||6|
|Income and endowments|from|||||
|Donations
and legacies||41,627|3,057,567|255,151|3,324,345|
|Charitable
activities||||||
|Charitable
Activities||68,913|518,379|868,408|1,455,700|
|Other trading
activities||36,262|368,856||405,118|
|Investment
income||216,058|7,977||224,035|
|Other mcome||37,718|||37718|
|Total||400,578|3,952,779|1,093,559|5,446,916|
|Expenditure
on||||||
|Raising funds||6,408|13,476||19,884|
|Charitable
activities||||||
|Charitable
Activities||1,147,872|3,028,331|1,127,067|5,303,270|
|Total||1,154,280|3,041,807|1,127,067|5,323,154|
|Net gains/(losses)
on investments||1486370|||1 486370|
|NET INCOME/(EXPENDITURE)||732,668|910,972|(33,508)|1,610,132|
|Transfers
between funds|||~88&|||
|Net movement
in funds||1,280,956|362,684|(33,508)|1,610,132|
|Reconciliation offunds||||||
|Total funds brought forward||12,611,045|6,774,997|3,309,511|22,695,553|
|Total funds carried forward||13,892,001|7,137,681|3,276,003|24,305,685|
||||||2022|2021|
|---|---|---|---|---|---|---|
||||||Total|Total|
||||Curial|Parochial|funds|funds|
|||Notes||5|6|E|
|Fixed assets|||||||
|Tangible assets||8|9,814,410||9,814,410|9,781,138|
|Investments|||||||
|Investments||9|8,232,484||8,232,484|8,407,637|
|Investment
property||10|1,650,000||1,650,000|1,545,000|
||||19,696,894||19,696,894|19,733,755|
|Current assets|||||||
|Debtors||11|570,575||570,575|660,959|
|Short Term Deposits||12||||240,439|
|Cash at bank|and in hand||1,973,642|2,293,822|4,267,464|3,975,693|
||||2,544,217|2,293,822|4,838,039|4,877,091|
|Creditors|||||||
|Amounts
falling due within one|||||||
|year||13|(100,858)||(100,858)|(305,181)|
|Net current|assets||2,443,359|2,293,822|4,737,181|4,571,910|
|Total assets|less current||||||
|liabilities|||22,140,253|2,293,822|24,434,075|24,305,685|
|Inter Fund Balances||14|(4,980,099)|4,980,099|||
|NET ASSETS|||17,160,154|7,273,921|24,434,075|24,305,685|
|Funds||15|||||
|Unrestricted|funds||13,955,119|7,037,399|20,992,518|21,029,682|
|Restricted
funds|||3,205,035|236,522|3,441,557|3,276,003|
|Total funds|||17,160,154|7,273,921|24,434,075|24,305,685|
##
|||||A|rchdiocese of Cardiff|||
|---|---|---|---|---|---|---|---|
||||||Cash Flow Statement|||
||||for|the|Year Ended 31 INarch|2022||
||||Notes|||2022f|2021
5|
|Cash flows from operating||activities||||||
|Cash generated
from operations||||||~446,818)|394,951|
|Net cash|provided
by/(used|in) operating|activities|||~446,818)|394,951|
|Cash flows from investing||activities||||||
|Purchase|oftangible
fixed assets|||||(610,000)|(4,500)|
|Purchase|of investment
property||||||(310,000)|
|Dividends,|interest and rents|from investments||||233,570|224,035|
|Proceeds|from the sale ofinvestments|||||502,705||
|Proceeds|from the sale or transfer ofproperty,|||plant and equipment||371,876||
|Net cash|(used in)/provided|by investing|activities|||498,151|~90,465)|
|Change
in cash and cash||equivalents|in|||||
|the reporting
period||||||51,333|304,486|
|Cash and|cash equivalents|at the||||||
|beginning|ofthe reporting|period||2||4,216,131|3,911,645|
|Cash and|cash equivalents|at the end|of|||||
|the reporting
period||||2||4,267,464|4,216,131|
##
||for the Ye|for the Ye|ar Ended 31 March 2022|||
|---|---|---|---|---|---|
|1.|Reconciliation
ofnet income/(expenditure)||to net cash flow from operating|activities||
|||||2022|2021f|
||Net income/(expenditure)
forthe reporting
Statement of Financial Activities)||period (as per the|128,390|1,610,132|
||Adjustments
for:|||||
||Depreciation
charges|||320,270|314,092|
||(Gain)/losses
on investments|||(432,552)|(1,454,914)|
||Profit on disposal of|fixed assets||(115,418)||
||Dividends
&interest|from investments||(233,570)|(224,035)|
||(Increase)/decrease
Increase/(decrease)|in debtors
in creditors||90,384
~204,322|(61,126)
210,802|
||Net cash provided|by/(used
in) operations||~466,818)|394,951|
||Analysis ofcash and cash equivalents|||||
|||||2022|2021|
|||||6||
||Cash in hand and at|bank||4,267,464|4,216,131|
||Total cash and cash|equivalents||4,267,464|4,216,131|
|3.|Analysis ofchanges
in net funds|||||
||||At 1.4.21
5|Cash flow
6|At 31.3.21
f|
||Net cash|||||
||Cash at bank and
in|hand|4,216,131|51,333|4,267,464|
||||4,216,131|51,333|4,267,464|
||Total||4,216,131|51,333|4,267,464|
##
##
##
##
##
##
##
##
##
|Donations and legacie|s||||
|---|---|---|---|---|
||||2022|2021|
||||F||
|Donations|||2,503,955|2,154,566|
|Gift aid receivable|||284,358|207,630|
|Legacies|||901,578|962,149|
||||3,689,591|3,324,345|
|Income from charitable|activities||||
||||2022|2021|
||Activity||F|6|
|Grant received|Charitable|Activities|742,697|1,386,787|
|Commission|Chadtable|Activities|20,722|38,076|
|Sundry
income|Chantable|Activities|38,562|28,042|
|Courses and counselling|Chantable|Activities|6,169|2,795|
||||808,150|1,455,700|
##
|4.||Expenditure|||||||
|---|---|---|---|---|---|---|---|---|
|||||||(note 5)|||
||||Direct|Direct|Direct|Allocated|Total|Total|
||||Personnel|Premises|Other|Support|2022|2021|
|||||6|6|6|6|6|
|Charitable||Activities|||||||
|Provision||for Worship|364,262|2,789,072|704,001|328,558|4,185,893|4,237,005|
|Ministry Support|||70,150|229,494|335,799|54,126|689,569|634,945|
|Pastoral|& Community|||57,493|528,783|49,937|636,213|304,723|
|Education|||||138,010|11,755|149,765|124,516|
|Raising Funds||||||1,900|1,900|2,083|
||||434,412|3,076,059|1,706,593|446,276|5,663,340|5,303,270|
|Raising|Funds||||||||
|Appeal Costs|||||22,310||22,310|19,884|
||||||22,310||22,310|19,884|
||||434,412|3,076,059|1,728,903|446,276|5,685,650|5,323,154|
##
##
|||Provision||Pastoral|||||
|---|---|---|---|---|---|---|---|---|
|||for|Ministry|&||Raising|Total|Total|
|||Worship|Support|Community|Education|Funds|2022|2021|
|||E|E.||E||E|E|
||Governance|61,603|10,148|9,363|2,204|356|83,675|29,814|
||Finance|44,517|7,334|6,766|1,593|257|60,467|54,473|
||Information||||||||
||Technology|27,625|4,551|4,199|988|160|37,524|47,344|
|Premises Costs||45,946|7,569|6,983|1,644|266|62,408|56,740|
|Human|Resources|148,865|24,524|22,626|5,326|861|202,202|316,322|
|||328,558|54,126|49,937|11,755|1,900|446,276|504,692|
##
|Investment|income|income|||
|---|---|---|---|---|
||||2022|2021|
||||E|E|
|Arising on quoted||investments|220,960|213,862|
|Bank Interest|||12,610|10,173|
||||233,570|224,035|
##
|Staff costs|||||||||
|---|---|---|---|---|---|---|---|---|
|The average|number|oftotal|employees|(not full time equivalents)||ofthe Archdiocese|during
the|period and their|
|aggregate
emoluments||are shown below.|||||||
||||||||2022|2021|
|Staff Costs|||||||E|E|
|Curia|||||||747,235|742,674|
|Government|grant|||||||(35,259)|
|Parishes (inc. Clergy Allowances)|||||||479,190|445,435|
|||||||||,5 0|
|Allocated
HR support staff|||costs including||in the above:||||
|Wages and|salaries||||||172,851|269,820|
|Employers'|Nl||||||29,351|46,502|
||||||||202,202|316,322|
|The average|monthly|number|ofemployees||during the year was as follows||2022|2021|
|Departments|||||||26|26|
|Parish|||||||16|16|
||||||||42|42|
##
##
##
|Tangible fixed assets||||
|---|---|---|---|
||Freehold|||
||Land &|Furniture||
|Cost
At 1 April 2021
Additions
Disposals|Buildings
6
& Equipment
f
15,002,093
988,559
610,000
~i~
~ 6&||Totals
5
15,990,652
610,000
~0i|
|At 31 March 2022|15320709|985933|16306642|
|Depreciation||||
|At 1 April 2021
Charge for year
Elimination
on disposal|5,289,652
306,417|919,862
13,853|6,219,514
320,270
~3|
|At 31 March 2022|5,561,143|931,089|6,492,232|
|Net book value||||
|At 31 March 2022|9,759,566|54,844|9,814,410|
|At 31 March 2021|9,712,441|68,697|9,781,138|
|Fixed asset investments||
|---|---|
||Quoted|
||Investments|
||8|
|Market va!ue||
|At 1 April 2021|8,407,637|
|Disposals|(502,705)|
|Revaluations|327,552|
|At 31 March 2022|8,232,484|
|Net book value||
|At 31 March 2022|8,232,484|
|At 31 March 2021|8,407,637|
##
||Notes to the Financial Statements
for the Year Ended 31 Starch|- continued
2022||
|---|---|---|---|
|10.|Investment
property|||
||Market value|||
||At 1 April 2021||1,545,000|
||Revaluation
gains/(loss)||105,000|
||At 31 March 2022||1,650,000|
||Market value|||
||At 31 March 2022||1,650,000|
||At 31 March 2021||1,545,000|
|11.|Debtors|||
|||2022|2021|
|||5|6|
||Amounts
falling due within one year:|||
||Other debtors|143,515|215,771|
||Unsecured
concessionaryloans|||
||to priests, etc.|9,317|7,445|
|||152,832|223,216|
||Amounts
falling due after more than one year.|||
||Other debtors|417,743|437,743|
||Aggregate
amounts|570,575|660,959|
|12.|Short term investments|||
|||2022f|2021|
||Bwlding Society Accounts||240,439|
||||240,439|
##
##
##
##
|nter fund balances||||||||
|---|---|---|---|---|---|---|---|
||||||2022|2021||
|Parish Deposit Accounts
Pansh Loan Accounts|||||F
E
6,599,971
6,644,119
~i~96.9»|||
||||||4,980,099|5,147,138||
|'Parish
funds invested||by the Archdiocese||||||
|Movement
in funds||||||||
|||||Net|Transfers|||
|||||movement|between|At||
||||At 1.4.21|in funds|funds|31.3.22||
||||E|E|E|E||
|Unrestricted
funds||||||||
|Curial|||12,493,306|77,122|641,588|13,212,016||
|Parochial|||7,137,681|(100,280)|(641,588)|6,395,812||
|Housekeepers'
Pension||Fund|191,953|(4,005)||187,948||
|Sea Mission|||28,397|(10,000)||18,397||
|Clergy Welfare Fund|||70,239|||70,239||
|Schools Development|Fund||196,768|||196,768||
|Campaign
Fund|||659,837|||659,837||
|Property
Fund|||107,261|||107,261||
|Insurance
Reserve Fund|||24,240|||24,240||
|Cathedral
Development||Fund|120,000|||120,000||
||||21,029,682|(37,164)||20,992,518||
|Restricted funds||||||||
|Priest Training
Fund|||1,068,169|51,636||1,119,806||
|Poor Missions|||746,241|||746,241||
|Endowed
Missions
&Masses|||59,900|||59,900||
|Overseas
Mission Fund|||75,072|||75,072||
|Sick & Retired Clergy Fund|||126,506|78,877||205,383||
|Archbishop
Murphy
Fund|||624,533|||624,533||
|Mensal
Fund|||52,586|||52,586||
|Our Lady ofVocations||Fund|2,713|||2,713||
|Cathedral
Restoration||Fund|6,667|431||7,098||
|Pastoral Strategy
Fund|||21,610|||21,610||
|Catholic Care ofthe Deaf Fund|||206,337|(2,021)||204,316||
|Sensory Garden|||10,398|(1,143)||9,255||
|Syrian Refugee Family||Support|14,851|||14,851||
|Speaal Collections|||260,420|(23,898)||236,522||
|National Schools Singing Programme||||25,000||25,000||
|Third Sector Resilience||Fund for Wales||36,672||36,672||
||||3276003|165554||3441 557||
|Total Funds|||24,305,685|128,390||24,434,075||
|Total Curial|||16,907,584|17,160,154||||
||||Page 23|||continued.|.|
##
##
##
|Net movement
in funds, included
in the abo|ve are as follows:||||
|---|---|---|---|---|
||Incoming|Resources|Gains and|Movement|
||resources
f|expended|losses
f|in funds
6|
|Unrestricted
funds|||||
|Curial|745,420|(1,030,012)|361,714|77,122|
|Parochial|4,024,436|(4,124,717)||(100,281)|
|Housekeepers'
Pension
Fund
Sea Mission||(4,005)
~10,000)||(4,005)
~10,000)|
||4,769,856|(5,168,734)|361,714|(37,164)|
|Restricted funds|||||
|Priest Training
Fund|75,897|(24,261)||51,636|
|Sick &Retired Clergy Fund|214,679|(135,802)||78,877|
|Cathedral
Restoration
Fund|431|||431|
|Catholic Care ofthe Deaf Fund|4,108|(6,129)||(2,021)|
|Sensory Garden||(1,143)||(1,143)|
|Special Collections|240,987|(264,886)||(23,898)|
|NLCF Food Poverty|35,848|(35,848)|||
|HLF Building Resilience|48,847|(48,847)|||
|National Schools Singing Programme|25,000|||25,000|
|Third Sector Resilience Fund|36,672|||36,672|
||682,470|~516,916||165,554|
|TOTAL FUNDS|5,452,326|~5,685,650)|361,714|128,390|
##
##
|Movement
in funds - continue|Movement
in funds - continue|Movement
in funds - continue|d|||||
|---|---|---|---|---|---|---|---|
|Comparatives
for movement|||in funds|||||
||||||Net|Transfers||
||||||movement|between|At|
|||||At 1.4.20
F|in funds
5|funds
f|31.3.21|
|Unrestricted
funds||||||||
|Curial||||11,208,384|736,633|548,288|12,493,306|
|Parochial||||6,774,997|910,972|(548,288)|7,137,681|
|Housekeepers'
Pension
Sea Mission||Fund||195,918
28,397|(3,965)||191,953
28,397|
|Clergy Welfare Fund||||70,239|||70,239|
|Schools Development|Fund|||196,768|||196,768|
|Campaign
Fund||||659,837|||659,837|
|Properly
Fund||||107,261|||107,261|
|Insurance
Reserve Fund||||24,240|||24,240|
|Cathedral
Development||Fund||120,000|||120,000|
|||||19,386,041|1,643,640||21,029,682|
|Restricted funds||||||||
|Priest Training
Fund||||1,122,687|(54,517)||1,068,169|
|Poor Missions||||746,241|||746,241|
|Endowed
Missions
&Masses||||65,700|(5,800)||59,900|
|Overseas
Mission Fund||||76,072|(1,000)||75,072|
|Sick &Retired Clergy Fund||||126,506|||126,506|
|Archbishop
Murphy
Fund||||624,533|||624,533|
|Mensal Fund||||58,586|(6,000)||52,586|
|Our Lady ofVocations|Fund|||2,713|||2,713|
|Cathedral
Restoration|Fund|||6,236|431||6,667|
|Pastoral Strategy Fund||||21,610|||21,610|
|Catholic Care ofthe Deaf Fund||||209,276|(2,939)||206,337|
|Sensory Garden||||10,723|(325)||10,398|
|Syrian Refugee Family|Support|||14,851|||14,851|
|Spewal Collections||||223,778|36,642||260,420|
||||||||3276003|
|Total Funds||||22,695,553|1,610,132||24,305,685|
|Total Curial||||22,054,720|16,907,584|||
##
##
##
|Comparative
net movem|ent
in funds,
incl|uded
in the above are|as follows:|||
|---|---|---|---|---|---|
|||Incoming|Resources|Gains and|Movement|
|||resources
f|expended
E|losses
8|in funds
6|
|Unrestricted
funds||||||
|Curial||400,578|(1,150,315)|1,486,370|736,633|
|Parochial
Housekeepers'
Pension|Fund|3,952,779|(3,041,807)
~3,965)||910,972
~3,965)|
|||4,353,357|(4,196,087)|1,486,370|1,643,640|
|Restricted funds||||||
|Priest Training
Fund||20,774|(75,291)||(54,517)|
|Endowed
Missions
&Masses||500|(6,300)||(5,800)|
|Overseas
Mission Fund|||(1,000)||(1,000)|
|Sick &Retired Clergy Fund||15,057|(15,057)|||
|Mensal Fund|||(6,000)||(6,000)|
|Cathedral
Restoration
Fund||431|||431|
|Catholic Care ofthe Deaf Fund||759|(3,698)||(2,939)|
|Sensory Garden|||(325)||(325)|
|Special Collections||207,630|(170,986)||36,642|
|Albert Gubay Food Poverty||170,595|(170,595)|||
|Barclays Food Voucher|Scheme|100,000|(100,000)|||
|NLCF Food Poverty||26,901|(26,901)|||
|HLF Building Resilience||25,335|(25,335)|||
|Staying Together Whilst|Apart|138,260|(138,260)|||
|Third Sector Resilience|Fund|56,250|(56,250)|||
|WCVA Cultural
Recovery Grant
Heritage Emergency
Fund||116,667
214,400|(116,667)
~214,400)|||
|||1,093,559|1,127,067||33,508|
|TOTAL FUNDS||5,446,916|~5,323,154)|1,486,370|1,610,132|
##
##
|Movement
in funds - continued|||||||||
|---|---|---|---|---|---|---|---|---|
|Curial|||||||||
|Priest Training
Fund
—for the training
and ongoing
formation
ofpriests|||||||||
|Poor Missions
—for buildmg
and improving
churches
and schools in the|poor||areas of|||the diocese|||
|Endowed missions
and masses
—donations
and legacies for churches|and||masses||||||
|Overseas
Missions - for the support ofmissions
in Africa and S.Amedica|||||||||
|Sick and retired clergy - to support
priests
in retirement
and in ill health|||||||||
|Archbishop
Murphy
-for the training
of priests and laity|||||||||
|Mensal - for the support ofthe Archbishop|||||||||
|Our Lady ofVocations - for the promotion
of vocations to the priesthood|||||||||
|Cathedral
restoration
—donations
for the proposed
restoration|||||||||
|Pastoral strategy - to support
the pastoral
training
ofclergy and laity|||||||||
|Catholic Care ofthe Deaf —to promote the education,
welfare and spiritual||wellbeing|||ofthe||deaf within Wales||
|National
Lottery HLF Grant - for the restoration
ofthe Cornerstone
Chapel|||||||||
|Sensory Garden - donations
to provide a Sensory Garden at Cornerstone|||||||||
|Syrian Refugee Family Support - to support a Syrian Refugee family
living
Sea, Porthcawl|||in the Parish of Our Lady Star ofthe||||||
|Third Sector Resilience Fund forWales —provided
by WCVA for post-COVID fundraising|||||||recovery|activity.|
|National Schools Singing Programme —supported
by the Hamish
Ogston||Foundation||||to develop choral singing|||
|amongst
young people.|||||||||
|Parochial|||||||||
|Special Collections
—collections taken
in parishes
for specific appeals|||||||||
|f|||||||||
|Housekeepers
pension - for the pensions ofretired parish housekeepers|||||||||
|Sea Mission
—for the support ofthe Apostleship
ofthe Sea|||||||||
|Clergy welfare - funds allocated to support
retired and infirm clergy|||||||||
|Schools development
—towards
the future development
ofdiocesan schools|||||||||
|Campaign
fund - unrestricted
donations
for clergy welfare, cathedral
restoration||||and|pastoral strategy||||
|Property
fund - grants to be amortised
over the life ofthe buildings|||||||||
|Insurance
reserve fund - to equalise
premiums
and fund parish
nsk management|||||||||
|Cathedral
development
fund
—for the repair and refurbishment
ofCardiff Metropolitan||||||Cathedral|||
|Transfer between funds|||||||||
|Fund transfers
for the reallocation
ofthe parochial costs.|||||||||
##
##