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2024-08-31-accounts

Registered number: CE017101 Charity number: 1182861

Pavilion Pre-School (Aigburth)

INDEPENDENTLY EXAMINED ACCOUNTS FOR THE YEAR ENDED 31/08/2024

Prepared By: Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH

Pavilion Pre-School (Aigburth)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31/08/2024

TRUSTEES

Kay Bradshaw (resigned) Christopher Barlow (appointed 23 April 2024) Lara Novak (appointed 2 April 2024) Kate Daley (resigned December 2023) Kathryn Dempsey (resigned September 2023) Cara Edwards Alessandra Toti (appointed 28 March 2024) Caroline O'Rourke (resigned May 2024) Ursula Roberts (Chair resigned April 2024) Christopher Alcock Lisa Hampton Claire Cooper (resigned) Sarah Rylands (Chair)

REGISTERED OFFICE

50 Dundonald Road Aigburth Liverpool L17 0AF

COMPANY NUMBER

CE017101

CHARITY NUMBER 1182861

BANKERS

HSBC

INDEPENDENT EXAMINER - Julie Guinan FCCA

Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH

page 1

Pavilion Pre-School (Aigburth)

ACCOUNTS FOR THE YEAR ENDED 31/08/2024

CONTENTS
Page
Report of the Trustees 3
Independent Examiner's Statement 9
Statement of Financial Activities 10
Balance Sheet 11
Notes to the Accounts 12 to 20
Detailed Statement of Financial Activities 21

page 2

Pavilion Pre-School (Aigburth)

FOR THE YEAR ENDED 31/08/2024

TRUSTEES' REPORT

The trustees present their report and accounts for the year ended 31/08/2024

PRINCIPAL ACTIVITIES

The principal activity of the charity in the year under review was to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups

STRUCTURE GOVERNANCE AND MANAGEMENT

Pavilion Pre-School Aigburth was constituted by Constitution and became a registered CIO - ASSOCIATION Registered 08 Apr 2019 Charity Number 1182861 (previous unincorporated charity number 518169) CE 017101.

The financial statements have been prepared in accordance with the charity's Constitution, the Charities Act 2011, 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).

The charity was established under a Constitution which established objects and powers of the charity and it is governed under its Constitution.

The charity has a board of trustees who plan to meet at least once a term across the academic year to oversee the general management and operation of the pre-school via the management team, discuss any financial, employment, legal or statutory requirements, plus discuss fundraising initiatives. Trustees work in partnership with the Pre-School Learning Alliance for guidance when needed as well as Peninsular HR and Health and Safety.

The day to day operations management is carried out by the Office manager Natalie Griffiths, and the pre-school staff. Staff are remunerated based upon experience and roles at market rates.

The trustees approve policy which is then implemented by the staff. The charity is working to a business plan and strategy to focus on the delivery of its objects. In setting policy the trustees and management give due consideration to guidelines issued by the Charity Commission regarding public benefit.

New trustees go through a period of induction involving being provided with copies of the constitution, financial statements, relevant policies and business plans and reports to enable them to achieve an effective introduction to the charity. New trustees have an opportunity to meet the board and staff and to familiarize themselves with the organisation.

The charity's trustees are volunteers and do not receive remuneration for their services as trustees.

At the AGM the committee members step down and new trustees are nominated and elected. The minimum number of trustees is 5 the maximum is 12.

Section 16 of the constitution states that trustees can only serve for 5 consecutive years but can be reappointed after a gap of at least 1 year.

page 3

Pavilion Pre-School (Aigburth)

FOR THE YEAR ENDED 31/08/2024

TRUSTEES' REPORT

The Charity seeks to have a wide range of skills and experience on its Committee, contained within a small number of individuals. Applications are welcome from potential Committee members regardless of, for example, ethnic origin or disability.

Pavilion Pre-school is a community pre-school, its members consist of families attending the setting, past/present, staff and affiliate members. We hold an AGM each year and all members are invited to attend.

Officer posts are nominated and elected at the 1st trustee meeting. No trustees are paid for their contributions. All Trustees require a clear volunteers DBS certificate and signed confidentiality agreements, as well as registering for an EY2 via OFSTED on line portal.

OBJECTS OF THE CHARITY

Pavilion Pre-School Aigburth works for the public benefit having as its objects the development and education of children and young people in particular by:

Pavillion Pre-School aims to enhance the development and education of children primarily under statutory school age by encouraging parents to understand and provide for the needs of their children through community groups and by:

a) Offering appropriate play, education and care facilities, family learning and extended hours groups, together with the right of parents to take responsibility for and become involved in the activities of such groups, ensuring that such groups offer opportunities for all children whatever their race, culture, religion, means or ability.

b) Encouraging the study of the needs of such children and their families and promoting public interest in and recognition of such needs in the local community.

c) Compliance with the EYFS statutory Framework 2021 and LA framework including Liverpool Safeguarding Children Partnership.

d) Open and inclusive to all, regardless of race, religion, sexuality, culture, ability or means.

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Pavilion Pre-School (Aigburth)

FOR THE YEAR ENDED 31/08/2024

TRUSTEES' REPORT

e) Enhancing community engagement and local family services via active and collaborative discussions.

Pavilion Pre-School works closely with the families who attend the setting, creating a wonderful atmosphere where children feel safe and secure. Parents are encouraged to share skills and experiences, encouraging diversity.

REVIEW OF ACHIEVEMENTS AND PERFORMANCE

The Charity continued to provide early years education and wraparound childcare through 2023-24 for the local community.

The Charity has continued to upskill its staff. One member of staff is undertaking a NVQ Level 3 qualification. This has been fully funded at no cost to the Charity. One member of staff has completed an apprenticeship.

The Charity welcomed two volunteers to assist with Pre School activities and was pleased to offer work experience to a number of students from the local community. The Charity also welcomed a university student who gave their time during their holidays to volunteer in the setting. The Charity has welcomed a number of parents who have undertaken workshops or story telling sessions with the pre school children.

The Charity was able to utilise the services of the casual member of staff allowing staff to become focused on those children who require additional support or who have a nominated 1:1 as a result of funding received from the local authority and consortia.

The Charity reevaluated the service and functionality provided by the existing company credit card provider and took the decision to change provider. The new provider's back office functionality has reduced the time previously spent on entering transactions into the account software. All transactions are now automatically exported. Card functionality is also greatly improved by the use of virtual and plastic cards allowing designated staff to use mobile payment methods for purchases if required.

Investment was made in the parent/pre school/clubs communication and records software allowing staff to invoice directly from this system. This has reduced the number of hours staff previously spent invoicing manually. The software is able to integrate with the accounting system ensuring accuracy of information.

Investment has been made to improve security and fire safety.

The Charity has registered with HMRC as charity for the purposes of claiming Gift Aid on donations.

The Charity held a fundraising event for the local Children's Hospital and was pleased to forward funds to them following the generosity of parents and carers connected with both the Pre School and Breakfast and After School Clubs.

page 5

Pavilion Pre-School (Aigburth)

FOR THE YEAR ENDED 31/08/2024

TRUSTEES' REPORT

The Charity held a fundraising event prior to Christmas and invited stakeholders and members of the local community. It was very well attended and feedback from the event was very positive.

The Breakfast and After School Club has joined Playwork England whose aims are to facilitate the coordination of and collaboration between those involved in and representative of playwork education and training in England.

The Charity was awarded a Quality Mark from the Charity Excellence Framework as it seeks to update and improve it's strategic plan, accountability, and transparency.

PUBLIC BENEFIT

Pavillion Pre-school delivers public benefit through the development and education of children and young people in the area it serves, We provide a safe, fun and stimulating environment for children and their families.

FINANCIAL REVIEW

Total Incoming resources were £286,423 (2023 £247,475) being £286,423 on the unrestricted General Fund (2023 £247,475) and £nil Capital Contributions to the Big Build Project (2023 £nil). Total Outgoing resources were £274,917 (2023 £251,951) being £263,887 on the general unrestricted fund (2023 £240,920) and £11,030 on the restricted capital funds (2023 £11,031). The Balances on the Funds at 31 August 2024 total £453,867 (2023 £442,361) being £104,255 general unrestricted funds (2023 £81,718) and £349,612 restricted capital funds invested in fixed assets (2023 £360,643).

RISK MANAGEMENT

For each activity we produce a detailed risk assessment. Monitoring of the identified risks is in place and the regularity of review is established.

RESERVES POLICY

The Charity will endeavour to provide for financial stability and sustainability by maintaining a free reserve representing 6 months running costs. At 31 August 2024 free reserves were £73,399 and the Trustees continue to develop a reserve for sustainability. The trustees continue to review the reserves policy to meet the needs of activities.

FUTURE PLANS

Consideration will be given to offering a Holiday Club during school holidays. Tentative research has indicated that parents of children who currently attend our breakfast and after school club would take up the offer of any places should they be made available. Any such club will offer employment within the local community and surrounding areas. The provision would allow parents to return to or remain in work and will alleviate the pressures placed upon parents when having to balance work and childcare. Early indications show that substantial income could be generated allowing Pavilion to further invest in children and staff.

page 6

Pavilion Pre-School (Aigburth)

FOR THE YEAR ENDED 31/08/2024

TRUSTEES' REPORT

VOLUNTEERS

Volunteers are a valuable resource for the Charity. This includes the Trustees, individuals undertaking work placement opportunities, regular volunteers in the Pre-school and breakfast and after school club helping the children as well as community volunteers for gardening and general maintenance. We had 1 student who was undertaking their Duke of Edinburgh Award who chose to volunteer in our breakfast and after school club. We had a regular volunteer in the preschool.

TRUSTEES RESPONSIBILITIES IN RELATION TO FINANCIAL STATEMENTS

The Trustees are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Charity Law requires the trustees to prepare financial statements for each financial year. Under that law the trustees have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and Applicable Law).

Under Charity Law the trustees must not approve the financial statements until they are satisfied that they give a true and fair view of the state of affairs of the charity and of the net incoming or outgoing resources of the charity for that period.

In preparing the financial statements, the trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

The names of the Trustees who held office during the year are noted on page 1.

APPROVAL

The report was prepared in accordance with the Charities Act 2011 and Statement of Recommended Practice FRS102 Accounting and Reporting by Charities.

page 7

Pavilion Pre-School (Aigburth)

FOR THE YEAR ENDED 31/08/2024

TRUSTEES' REPORT

This report was approved by the Board of Trustees on 16/05/2025

Sarah Rylands (Chair) Trustee

page 8

Pavilion Pre-School (Aigburth)

INDEPENDENT EXAMINER'S STATEMENT

FOR THE YEAR ENDED 31/08/2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF PAVILION PRE-SCHOOL (AIGBURTH)

I report on the accounts of the charity for the year ended 31/08/2024 .

RESPONSIBILITIES AND BASIS OF REPORT

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (the Act).

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

INDEPENDENT EXAMINERS STATEMENT

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

• 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 no concerns and 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.

...................................... Julie Guinan FCCA - Independent Examiner

Date: 16/05/2025

Harvey Guinan LLP Chartered Certified Accountants Unit 17 Mersey House Matchworks Estate, 140 Speke Road Liverpool Merseyside L19 2PH 0151 709 7797

page 9

Pavilion Pre-School (Aigburth)

Statement of Financial Activities for the year ended 31/08/2024

Income
Income from generated funds
Income from Investments
Income from charitable activities
Total Income
Expenses
Costs of generating funds
Expenditure on Raised funds
Expenditure on Charitable activities
Total Expenses
Net Income
Net movement in funds:
Net income for the year
Total funds brought forward
Net funds carried forward
Unrestricted
funds
£
550
285,873
286,423
-
263,887
263,887
22,536
22,536
81,719
104,255
Restricted
funds
£
-
-
-
-
11,030
11,030
(11,030)
(11,030)
360,642
349,612
2024
Total
£
550
285,873
286,423
-
274,917
274,917
11,506
11,506
442,361
453,867
2023
Total
£
92
247,383
247,475
408
251,543
251,951
(4,476)
(4,476)
446,837
442,361

This statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities

page 10

Pavilion Pre-School (Aigburth)

BALANCE SHEET AT 31/08/2024
Notes
FIXED ASSETS
Tangible assets
5
CURRENT ASSETS
Debtors (amounts falling due within one year)
6
Cash at bank and in hand
CREDITORS: Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
RESERVES
Unrestricted funds
8
General fund
Restricted funds
9
1,110
79,103
80,213
6,814
2024
£
380,468
73,399
453,867
104,255
349,612
453,867
1,899
52,497
54,396
4,049
2023
£
392,014
50,347
442,361
81,718
360,643
442,361

For the year ending 31/08/2024 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

Approved by the board of trustees on 16/05/2025 and signed on their behalf by

............................. Sarah Rylands (Chair) Trustee

page 11

Pavilion Pre-School (Aigburth)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31/08/2024

1. ACCOUNTING POLICIES

1a. Basis Of Accounting

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

1b. Incoming Resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy. The charity is not registered for value added tax.

1c. Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1d. Allocation And Apportionment Of Costs

All costs relate to the single activity of the charity and are recognised accordingly.

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Pavilion Pre-School (Aigburth)

1e. Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Designated funds are funds set aside by the trustees out of unrestricted general funds for the specific future purposes or projects.

1f. Depreciation

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Land And Buildings straight line 2% Fixtures and Fittings straight line 15%

1g. Pension Costs

The charity operates a defined contribution pension scheme. The pension charge represents the amounts payable by the charity to the fund in respect of the year.

1h. Turnover

Turnover represents the invoiced value of goods and services supplied by the charity, net of value added tax and trade discounts.

1i. Recognition Of Income

Items of income are recognised and included in the accounts when all of the following are met: (1) The charity has entitlement to the funds; (2) Any performance conditions attached to the income have been met or are fully within the control of the charity; (3) There is sufficient certainty that receipt of the income is considered probable and (4) The amount can be measured reliably.

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Pavilion Pre-School (Aigburth)

1j. Policy For The Preparation Of Accounts

At the time of preparing accounts the trustees have reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. The trustees therefore continue to operate the going concern basis of accounting in the preparation of accounts.

1k. Policy For Cash At Bank And In Hand

Cash at bank and in hand includes cash and short term liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

1l. Policy For Creditors And Provisions

Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in a transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement value amount after allowing for any discount due.

1m. Policy For Financial Instruments

The charity has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

1n. Policy For Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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Pavilion Pre-School (Aigburth)

2. DIRECTORS AND EMPLOYEES

Particulars of employees (including directors) are shown below:
Employee costs during the year amounted to:
Wages and salaries
Social security costs
Pension costs
The average weekly numbers of employees during the year were as follows:
Management and administration
No Trustee received any remuneration for their services as a Trustee.
2024
£
221,168
3,015
2,848
227,031
2024
No.
19
19
2023
£
205,233
1,728
2,188
209,149
2023
No.
19
19

3. EMPLOYEES

2024 2023 No. No. Average number of employees 19 19

No Trustee received any remuneration for their services as a Trustee.

4. PENSION CONTRIBUTIONS

Pension contributions 2024
£
2,848
2,848
2023
£
2,188
2,188

page 15

Pavilion Pre-School (Aigburth)

5. TANGIBLE FIXED ASSETS

Land
And
Fixtures
Buildings and
Fittings
Total
£ £ £
Cost
At 01/09/2023
399,886
29,318 429,204
Additions
-
885 885
At 31/08/2024
399,886
30,203 430,089
Depreciation
At 01/09/2023
23,970
13,220 37,190
For the year
7,997
4,434 12,431
At 31/08/2024
31,967
17,654 49,621
Net Book Amounts
At 31/08/2024
367,919
12,549 380,468
At 31/08/2023
375,916
16,098 392,014
Land held by Pavilion Pre-School (Aigburth) Charity number 518169 is being transferred to Pavilion Pre-School (Aigburth) Charity
Number 1182861.

6. DEBTORS

6. DEBTORS
Amounts falling due within one year:
Trade debtors
Other debtors
2024
£
1,110
-
1,110
2023
£
944
955
1,899

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Pavilion Pre-School (Aigburth)

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Taxation and social security
Other creditors
2024
£
2,880
853
3,081
6,814
2023
£
21
-
4,028
4,049

8. UNRESTRICTED FUNDS

General fund Brought
forward
£
81,719
81,719
Incoming
resources
£
286,423
286,423
Outgoing
resources
£
(263,887)
(263,887)
Transfers
£
-
-
Carried
forward
£
104,255
104,255

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Pavilion Pre-School (Aigburth)

9. RESTRICTED FUNDS

Eleanor Rathbone Trust Capital Fund
The Foyle Foundation Capital Fund
Sundry Capital Donations
Power to Change
Groundwork UK
Funds Transferred from Unincorporated Charity
Brought
forward
£
4,579
8,883
2,516
155,688
916
188,060
360,642
Incoming
resources
£
-
-
-
-
-
-
-
Outgoing
resources
£
(140)
(272)
(77)
(4,761)
(28)
(5,752)
(11,030)
Transfers
£
-
-
-
-
-
-
-
Carried
forward
£
4,439
8,611
2,439
150,927
888
182,308
349,612

Eleanor Rathbone Trust Capital Fund

Grant funding for Big Build project

The Foyle Foundation Capital Fund

Grant funding for Big Build project

Sundry Capital Donations

Donations towards Big Build project

Power to Change

Grant funding for Big Build project

Groundwork UK

Grant funding for Big Build project

Funds Transferred from Unincorporated Charity

Grant funding for Big Build project

10. RELATED PARTY TRANSACTIONS

There are no related party transactions to disclose.

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Pavilion Pre-School (Aigburth)

11. ANALYSIS OF RESOURCES EXPENDED

Educational Activities and Materials
Insurance and HR
Premises
Staff Costs
Administration
Governance
Depreciation
2024
10,382
5,136
12,543
226,264
6,962
1,200
12,430
274,917
2023
10,071
2,479
11,727
208,308
5,319
1,200
12,847
251,951

12. INCOMING RESOURCES

Liverpool City Council Funding for Pre-School Activity
Fees
Snack Charges
Clubs
Registration Fees
Fund Raising
Room Hire
Bank Interest
Student/Apprenticeship Placements
2024
147,005
16,335
10,837
109,765
590
341
1,000
550
-
286,423
2023
119,986
22,582
6,630
93,199
840
1,746
1,500
92
900
247,475

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Pavilion Pre-School (Aigburth)

13. NET ASSETS BY FUND

Tangible Fixed Assets
Net Current Assets
Unrestricted
Funds
30,856
73,399
104,255
Restricted
Funds
349,612
-
349,612
Total
Funds
380,468
73,399
453,867

page 20

Pavilion Pre-School (Aigburth)

Incoming Resources
for the year ended 31/08/2024
Incoming resources
Incoming resources from generated funds
Charitable Activity
Liverpool City Council Funding
Fees
Snack Charges
Registration Fees
Clubs
Fundraising
Room hire
Charitable Activity 2
Student/Apprenticeship placements
147,005
16,335
10,837
590
109,765
341
1,000
-
2024
£
550
285,873
-
285,873
286,423
119,986
22,582
6,630
840
93,199
1,746
1,500
900
2023
£
92
246,483
900
247,383
247,475

page 21

Pavilion Pre-School (Aigburth)

Expenses for the year ended 31/08/2024

Expenses
Costs of generating funds
Fundraising Trading Costs
Fundraising
Charitable Activities
Curriculum Materials
Snack Cost
Advertising and Marketing
Bad debts
Rates
Insurance & HR
Phone, Water, Electricity
Cleaning
Repairs and renewals
Salaries
NIC employer (wages and salaries)
Pension contributions
Computer costs
Accountancy fees
Legal costs (revenue)
Postage
Office Stationery & supplies
Staff Development & Subscriptions
Security costs
Bank charges
Sundry expenses
Depreciation of land and buildings
Depreciation of fixtures and fittings
Governance Costs
Governance Costs - Independent Examination
2024
£
-
-
-
5,058
5,324
55
114
344
5,136
7,804
2,336
511
219,968
3,015
2,848
3,418
1,680
6
105
821
433
1,548
80
683
7,997
4,433
273,717
1,200
1,200
274,917
2023
£
408
408
408
5,146
4,925
377
523
222
2,479
4,265
1,887
4,802
204,033
1,728
2,188
2,936
446
50
-
193
359
551
108
278
7,998
4,849
250,343
1,200
1,200
251,951

page 22

Pavilion Pre-school (Aigburth) Expenses for the year ended 3111>812024 2024 2023

page 23