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2022-03-31-accounts

South Aston United Reformed Church

Annual Report - Year ended 31 March 2022


Structure, Governance and Management

The Church is a constituent part of the United Reformed Church that was formed by Act of Parliament in 1972. South Aston Church (SAC) is a separately registered charity with a charity number allocation 516837 and therefore complies with the reporting requirements for charities in the preparation of its financial statements as outlined in the Charities Act 1993 and subsequent Statements of Recommended Practice: Accounting and Reporting by Charities (SORPs).

The Church’s business is conducted through the means of quarterly church meetings and an annual general meeting held in May of each year. Elders of the Church meet on a monthly basis to deal with business between Church meetings.

The following committees are responsible for specific elements in the life of the Church:

Finance Buildings and Fire Safety South Aston Youth and Community Work Working with Older People (WWOP)

The Finance Committee has responsibility to prepare annual budgets and associated information necessary for the reporting of the commitments and financial position of the Church. These matters are tendered to the Trustees (Elders) for their consideration along with recommendations as appropriate.

The Finance Committee is made up of the Church Treasurer, a Trustee (Elder), Church Accounts Advisor, Church Centre Co-ordinator and two other persons nominated by the Church meeting.

Appointment of New Officers and Trustees

Members become Trustees on being appointed as Elders. Elders serve a three-year term and retire by rotation and can be re-elected for further terms. All Officers and Committee Members are appointed by the Annual General Church meeting and elected or re-elected annually.

Related parties

The Church is an active participant in the group of Churches from various denominations in the area, known as Aston Churches Working Together.

Objectives and Activities

The objectives of the Church are to advance the Christian religion in accordance with the doctrines, principles and usages of the United Reformed Church in the South Aston area of Birmingham.

Ref. Finance/Accounts/Annual Report 2021-22

Page 1

South Aston United Reformed Church

Annual Report - Year ended 31 March 2022


Members, volunteers and four paid members of staff, which include a Minister, provide guidance, support and outreach to develop these objectives. These are broadly classified as Ministry and Mission, work in the community at large, work with older people and provision of other outreach activities. Numerous activities are carried out at the premises during the week including Local History, English lessons, South Aston Café Active, Wednesday Welcome, etc. Of these paid members of staff the Minister is funded directly from the United Reformed Church of England and Wales.

The ministerial allocation to SAC is 50% with the remaining 50% of time allocated equally between Wilton Road United Reformed Church and Bishop Latimer Church. Whilst this is a joint pastorate each church is a separate entity in both organisational and accounting functions. The Minister also assists other churches in the area.

Finance Review

The Trustees are responsible for preparing financial statements which give a true and fair view of the state of affairs of the Church as at the end of each annual financial period and of the financial activities for that period. In preparing the financial statements they should ensure that they:

The Trustees, who meet monthly, are also responsible for maintaining adequate accounting records, to prepare financial statements that comply with the Charities Act 1993 and sufficient internal controls to safeguard the assets of the Church and to prevent fraud and other irregularities.

The Church’s income and expenditure is below the level requiring an audit by a Registered Auditor. Instead a review by an Independent Examiner is appropriate and in this direction the Trustees have appointed Mrs Gillian Wall to act in this capacity.

Financial Statements

The Financial Statement for the year ended 31 March 2022 has been prepared in compliance with Statement of Recommended Practice: Accounting and Reporting by Charities (SORP) as revised in 2005. The analysis of income and expenditure reflects the classification of activities, together with costs relating to administration. The Church does not sell goods or services for commercial profit but does generate income from hiring of rooms, etc. and other events to help defray expenses.

Ref. Finance/Accounts/Annual Report 2021-22

Page 2

South Aston United Reformed Church

Annual Report - Year ended 31 March 2022


Statement of Financial Activities

In regard to the General Fund account, it will be seen that in the financial year under notice that there was an excess of income over expenditure of circa. £9,300. This situation is as a result of two primary factors, namely an insurance payment of £9,945 and an increase of over £11,000 in respect of room and hall hire over the 2020/21 financial year.

The insurance payment relates to the claim against loss of revenue in the previous year due to the Covid-19 pandemic. Whilst there is a substantial increase in donations, this is offset by the fact that two quarterly payments were not received during the year relating to the Lozells land rental. This situation is being addressed.

In line with the considerable increase in service media charges generally the gas and electricity outgoings reflect these increases.

There have been fundamental changes to a number of the other accounts relating to the retirement of the Working with Older People Development Worker at Christmas 2021. Due to the Covid-19 pandemic restrictions lunch club and out-about, amongst other activities, did not function. A reappraisal of activities relating to this Development Worker has taken place and decision taken to close the Lunch Club and Outabout accounts. There are three accounts involved and at the end of the financial year under notice, one of these has been closed and monies transferred to the Café Active account. Closure of the other two is currently in hand.

The Church Centre was built in 1973 and we are continuing to address the need to replace or improve items relating to the fabric of the buildings of the centre.

The Elders/Trustees are continually examining the Charity’s finances with a view to seeking means of endeavouring to increase giving and fund raising. Outgoings are constantly under review.

Balance Sheet

The Church Centre buildings, a small area of land in the district of Lozells Birmingham and the Manse are the property of the United Reformed Church of England and Wales and as such are not valued in these accounts.

Reserves

Unrestricted funds are needed to cover continual new works and property maintenance outgoings. In this direction and pursuant to previous stated intention, a new maintenance account was established in recent times. The seventh full year of this account appears in this report.

Ref. Finance/Accounts/Annual Report 2021-22

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South Aston United Reformed Church

Annual Report - Year ended 31 March 2022


Sources

The Trustees are continually conscious of the need to provide for funds for the upkeep of the Church Centre buildings and in this regard are constantly seeking innovative and new means of fundraising as has been mentioned earlier in this report.

As was mentioned in earlier reports the receipts from hire of rooms etc was considerably reduced during the Covid-19 pandemic period albeit we were glad to note a recovery during this year. There are currently 3 other Christian churches worshipping at our premises at the moment. Other primary sources of income are received through means of voluntary giving by members and friends, various fund-raising efforts coupled with gift aid tax reclaim where this is possible.

Future Plans

Regarding the matter of the church flat roof, a decision was taken not to proceed with a new roof. However, certain treatment was undertaken to the ceilings in the flat in the hope that this will resolve matters.

In so far as the position of Development Worker with Older People is concerned, it was decided to retain this position and advertise the post with the title of Development Worker Practitioner. It is anticipated that the position will shortly be filled. Grant funding has been secured to cover the financial aspects of this position.

The subject of lighting in the Church Sanctuary is under discussion and it is anticipated that additional lighting will need to be provided. Also, a complete redecoration of the Sanctuary is proposed to be undertaken during the coming financial year.

These accounts were accepted and adopted on 7[th] August 2022.

By order of the Trustees

Mrs Ann Tempest - Treasurer and Chair of the Finance Committee

____ Date: ______

Mrs Lynn Purchase - Member of Finance Committee (elected by Church Members)

____ Date: ______

Ref. Finance/Accounts/Annual Report 2021-22

Page 4

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

THE GENERAL FUND - 1st April 2021 to 31st March 2022

THE GENERAL FUND- 1st April 2021 to 31st March 2022
AN UNRESTRICTED FUND FOR THE GENERAL PURPOSES OF THE CHURCH 2021-2022 2020-2021
RECEIPTS:
A1a - Giving Cash offerings
Envelope offerings
Donations
Tax reclaim on Gift Aid
Fund raising
Savings Club donatedinterest
148.58
9,814.17
4,052.71
2,650.34
0.00
0.28
16,666.08
153.48
10,236.09
687.11
2,623.44
0.00
0.49
A1b - Operating Hire of rooms, halls and parking
Caretaking
Office use payments Age
Office use payments Co-ordinator
LunchClubrental(Day CentreFnd)
15,660.10
2,999.50
2,991.75
0.00
0.00
21,651.35
4,315.00
0.00
3,425.00
0.00
0.00
A1c - Investments Ground rent on land in Lozells
Bank interest
Church Flat rent
Net dividends on investments
2,050.00
37.39
5,852.00
5,149.98
13,089.37
4,100.00
72.63
5,962.00
5,247.36
A1d - Other From Outabout Club
Ministerial Contribution - Wilton Rd
Ministerial Contribution - Bishop Latimer
Pulpit Supply Reimbursement
Redeemed from COIF to Co-Ord Acc
From Lunch Club Re-imburse
Other
Sale of minibus
Insurance Payments - Loss of Revenue
0.00
775.64
775.64
0.00
3,000.00
29.88
0.00
1,625.59
9,945.93
16,152.68
0.00
842.38
842.38
0.00
9,000.00
205.12
20.00
67,559.48 47,732.48

Page 1

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

THE GENERAL FUND - 1st April 2021 - 31st March 2022

AN UNRESTRICTED FUND FOR THE GENERAL PURPOSES OF THE CHURCH

2021-2022 2021-2022 2020-2021
PAYMENTS: A2a, Fundrse Fundraising costs
A2b CharityURC National Ministry Fund
Ministerial costs
Donations and gifts
MANSE: Water Supply
Insurance
Telephone
Security system
Maintenance
Council Tax
Major Works
WORSHIP: Pulpit supply
Church Music
Worship and Outreach
BUILDING: Cleaning
Cleaning Materials
Church Gas
Church Electric
Water Supply
Insurance
Maintenance
Major Building Maintenance Works
Church Flat costs
ADMIN.: Telephone
Stationery copying and postage
OTHER: Minibus
Church Catering
Church Caretaking
Church Gardening
Equipment
Bank Charges
Other
Trans to Co-ordinators ac. (from General Fund Acc)
0.00
19,305.00
600.00
400.00
287.75
0.00
292.49
0.00
721.39
1,165.45
0.00
1,040.00
0.00
650.98
2,948.40
1,372.35
3,229.28
2,658.84
453.22
3,695.74
2,616.21
0.00
1,108.56
1,090.78
2,386.67
0.00
32.39
5,240.20
1,279.40
479.98
148.82
20.00
5,000.00
58,223.90
0.00
16,641.00
732.00
145.00
366.63
0.00
334.27
60.00
828.07
1,106.86
0.00
480.00
0.00
534.25
2,936.32
1,724.19
1,914.96
2,515.39
507.64
3,486.82
406.45
0.00
268.48
1,476.14
1,740.95
1,458.66
95.35
2,852.42
3,363.30
43.00
151.74
0.00
9,000.00
A2c Other
-
Net receipts (payments) for the year
Combined cash & bank assets, 1st April 2021
Combined cash & bank assets, 31st March 2022
58,223.90
9,335.58
19,414.58
28,750.16
58,223.90 55,169.89

Page 2

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

LUNCH CLUB - 1st April 2021 to 31st March 2022

A RESTRICTED FUND FOR THE CHURCH'S COMMUNITY WORK WITH ELDERLY PEOPLE

2021-2022
2020-2021
2021-2022
2020-2021
RECEIPTS:
PAYMENTS:
B1a Grants External grant funding
0.00
0.00
Donations
0.00
0.00
Fundraising and donations
0.00
0.00
0.00
B1b Charity Meals sold to diners
1,133.00
2,421.00
Meals sold to volunteers
0.00
0.00
Tea and Coffee sales
0.00
0.00
History Group Subs
0.00
0.00
Donation SAURC Minibus Repairs
0.00
1,133.00
B1c Investmnt
B2a Fundrse 1,133.00
2,421.00
B2b Charity Food purchased
805.20
2,071.19
Cook's wages
0.00
0.00
Minibus Costs
25.00
465.70
Rent, heat & light (to Gen. Fund)
0.00
0.00
Volunteers' Expenses
0.00
0.00
Equipment and repairs
124.30
222.70
Entertainment
0.00
0.00
Monies xfrd to Café Active Acc
1,285.92
Net receipts (payments) for the year
Monies held (cash & bank a/c), 1st April 2021
Balance (cash & bank a/c), 31st March 2022
Cash Float
ASSETS at 31st March 2022
Bank Balance Lloyds
Bank Balance TSB
2,240.42
0.00
2,240.42
2,759.59
-1,107.42
1,619.77
512.35
359.43
0.00
152.92
512.35
2,240.42
2,759.59

Page 3

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

AGE FUND - 1st April 2021 to 31st March 2022

2021-2022 2021-2022 2020-2021
RECEIPTS:
B1a Grants Grant from B'ham City Council (Partnership)
Fundraising
Donations
PAYMENTS:
B2b Charity Salary (Development Worker)
Employer's N.I. Contribution
Employer's Pensions Contribution
Office Use Payment (to Gen. Fund)
Desk Space Admin Support (to Gen Fund)
Admin Support (to Co-Ord Account)
Supervision Payment (to Minibus Fund)
Bank Charges
Net receipts (payments) for the year
Monies held at bank at 1st April 2021
Balance at bank on 31st March 2022
26,492.50
0.00
0.00
33,182.00
0.00
0.00
26,492.50 33,182.00
17,758.33
0.00
532.80
2,529.25
462.50
1,828.50
1,586.00
0.00
23,678.04
0.00
710.40
3,075.00
350.00
2,308.00
1,560.00
0.00
24,697.38
1,795.12
12,893.19
14,688.31
24,697.38 31,681.44

OUTABOUT CLUB ACCOUNT - 1st April 2021 to 31st March 2022

A RESTRICTED FUND FOR THE CHURCH'S COMMUNITY WORK WITH ELDERLY PEOPLE

2021-2022 2021-2022 2020-2021
RECEIPTS:
Outabout
Other Transport Donations
Donations
PAYMENTS:
Fuel Costs
RAC Membership
Minibus Repairs - Tail Lift
Minibus Repairs/Service
Road Tax
Minibus Washing
Mobile Phone
Driver Payments
Volunteers' Meal
Donation to Minibus Fund
Transport Costs Other
Parking/Other Costs
Blue Badge
Net receipts (payments) for the year
Monies at bank and Cash 1st April 2021
Monies at bank and Cash 31st March 2022
Cash Float
ASSETS at 31st March 2022
Bank Balance
0.00
0.00
0.00
0.00
357.00
0.00
0.00
25.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00 357.00
398.24
0.00
0.00
0.00
165.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
25.01
-25.01
204.55
179.54
123.24
56.30
179.54
25.01 563.24

Page 4

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

SOUTH ASTON YOUTH & COMMUNITY WORK ACCOUNT - 1st April 2021 - 31st March 2022

A RESTRICTED FUND FOR THE CHURCH'S YOUTH AND COMMUNITY WORK

RECEIPTS
Bank Interest
Winter Night Shelter
Funeral Offertry
Junior Church
New Cuttlery
Toilet Twinning
Commitment for Life
Gifts and Donations
MacMillan Appeal
Gifts to support a Family
PAYMENTS
John Taylor Hospice
Junior Church
C4L Fish and Chip Supper
Toilet Twinning
New Cuttlery
Barry Jackson Tower
Gifts to support a Family
Winter Night Shelter Tabor House
Gifts and Donations
Commitment for Life
MacMillan Appeal Out
Net receipts (payments) for the year
Monies held at bank and cash at 1st April 2021
Combined Cash and Bank Assets 31st March 2022
ASSETS AT 31st March 2022 Cash Float
Bank Balance - Current Acc
Bank Balance - Deposit Acc
2021-2022
0.12
0.00
0.00
340.00
0.00
0.00
335.34
315.00
887.50
410.00
2021-2022
0.12
0.00
0.00
340.00
0.00
0.00
335.34
315.00
887.50
410.00
2020-2021
1.48
0.00
0.00
18.00
0.00
0.00
312.92
0.00
0.00
0.00
2,287.96
0.00
132.74
0.00
0.00
0.00
0.00
410.00
0.00
315.00
355.34
887.50
2,287.96 332.40
0.00
59.00
0.00
0.00
0.00
336.00
0.00
800.00
0.00
312.92
0.00
2,100.58
187.38
1,165.89
1,353.27
24.00
1,248.84
80.43
1,353.27
2,100.58 1,507.92

CHURCH CO-ORDINATOR ACCOUNT - 1st April 2021 - 31st March 2022

A RESTRICTED FUND FOR THE WORK OF THE CHURCH'S CO-ORDINATOR
RECEIPTS
Grant from Church COIF Deposit Acc
Grant from URC West Midlands
Donations
Admin Support from Age Account
Reimbursement of Pension from Age Account
PAYMENTS
Salary Church Co-ordinator
Employers N.I.
Employers Pension Payment
Payment for Age Pension (Direct Debit)
Employees N.I. Caretaker
Office Accom. To SAURC General Fund
Net receipts (payments) for the year
Monies held at bank and cash at 1st April 2021
Combined Cash and Bank Assets 31st March 2022
2021-2022
5,000.00
0.00
0.00
1,828.50
1,420.74
2021-2022
5,000.00
0.00
0.00
1,828.50
1,420.74
2020-2021
9,000.00
0.00
1,500.00
2,308.00
1,894.32
8,249.24
7,068.04
0.00
30.18
1,420.74
0.00
0.00
8,249.24 14,702.32
11,294.53
0.00
338.07
1,894.32
0.00
0.00
8,518.96
-269.72
8,401.46
8,131.74
8,518.96 13,526.92

Page 5

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

SOUTH ASTON MAINTENANCE ACCOUNT - 1st April 2021 - 31st March 2022

A RESTRICTED FUND FOR THE MAINTENANCE OF THE BUILDING

RECEIPTS
No Receipts
PAYMENTS
Foyer Lighting Replacement
Fire Safety Works
Net receipts (payments) for the year
Monies held at bank and cash at 1st April 2021
Combined Cash and Bank Assets 31st March 2022
2021-2022
0.00
2021-2022
0.00
2020-2021
0.00
0.00
0.00
0.00
0.00 0.00
1,350.00
1,736.39
0.00
0.00
36,350.14
36,350.14
0.00 3,086.39

CAFÉ ACTIVE ACCOUNT (WEDNESDAY WELCOME) 1st April 2021 - 31st March 2022

A RESTRICTED FUND FOR THE RUNNING OF THE CHURCH'S CAFÉ PROJECT

RECEIPTS
Transfer from Lunch Club
Donations
Takings
PAYMENTS
Salary Cash (from takings)
Salary Cheque
Volunteer Exes (from takings)
Food (from takings)
Equipment Cash
Equipment Cheque
T'ai Chi Cheque
Advertising Posters
Raffle Prizes
Net receipts (payments) for the year
Monies held at bank and cash at 1st April 2021
Combined Cash and Bank Assets 31st March 2022
Assets at 31st March 2022
Cash Float
Bank Balance
2021-2022
1,285.92
350.00
639.52
2021-2022
1,285.92
350.00
639.52
2020-2021
0.00
0.00
0.00
2,275.44
0.00
0.00
1.00
464.70
147.75
0.00
0.00
28.38
0.00
2,275.44 0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
641.83
1,633.61
2,592.04
4,225.65
615.29
3,610.36
4,225.65
641.83 0.00

Page 6

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

OTHER MONIES HELD:

Communion Fund
INCOME
EXPENDITURE
Net receipts (payment) for the year
Assets at 1st April 2021
Assets at 31st March 2022
Bequest Fund
INCOME
EXPENDITURE
Net receipts (payment) for the year
Assets at 1st April 2021
Assets at 31st March 2022
This is a restricted fund in which is
held donations given at Holy
Communion and expended by the
Minister for pastoral and community
gifts.
This is a restricted fund in which is
placed money bequeathed to the
church for expending on special
projects in the Church Centre for the
benefit of the disabled, aged, hard of
hearing and so on attending the
premises.
2021-2022
2020-2021
41.71
0.00
220.00
40.00
-178.29
-40.00
493.11
314.82
0.00
0.00
0.00
0.00
0.00
0.00
585.62
585.62
585.62
585.62

Page 7

South Aston United Reformed Church RECEIPTS AND PAYMENTS ACCOUNTS 2021-2022

Charity No.516837

STATEMENT OF ASSETS & LIABILITIES at 31st March 2022

TSB Perry Barr Current/Deposit a/c
HSBC
COIF deposit account
Cash in hand
Lloyds Bank Accounts
Scottish Widows
COIF and Deposit Acc (other monies)
Representing balances on the following funds:
General (unrestricted) Fund
Lunch Club
Age Fund
Outabout Club
Youth and Communities Fund
Co-Ordinators Account
Maintenance Fund
Café Active
Communion Fund
Bequest Fund
2021-2022
40,609.82
0.00
4,367.14
1,121.96
48,092.24
0.00
900.44
2020-2021
29,293.57
0.00
4,365.31
620.78
48,361.96
0.00
1,078.73
95,091.60 83,720.35
28,750.16
512.35
14,688.31
179.54
1,353.27
8,131.74
36,350.14
4,225.65
314.82
585.62
19,414.58
1,619.77
12,893.19
204.55
1,165.89
8,401.46
36,350.14
2,592.04
493.11
585.62
95,091.60 83,720.35
D3a INVESTMENT ASSETS:
735 M&G Charifund income units
2,000 Royal and Sun Alliance Preference Shares
18420.893 Jupiter Fund Mgrs (formerly Old Mutual)
40363.81 COIF Income and Growth Units
Value as at 1st
April 2021
Value as at
31st March
2022
Difference in
Value
10,822.21
11,610.87
788.66
2,606.20
2,120.00
-486.20
24,574.30
22,972.67
-1,601.63
126,762.33
134,350.15
7,587.82

Value as at
31st March
2022
Difference in
Value
164,765.04
171,053.69
6,288.65

D3b FUNCTIONAL ASSETS:

Church Centre Premises in Upper Sutton Street, Aston, Birmingham (freehold with a restrictive covenant) Manse at 155 Victoria Road, Aston, Birmingham (freehold with a restrictrive covenant)

Contents of the Church Centre premises including organ, furniture, kitchen, office and audio equipment, etc.

D2 LIABILITIES:

NOTE:

These accounts have been prepared on the "receipts and payments" basis. They were approved by the Trustees

Ann Tempest, Treasurer

Page 8

INDF.PF.NDANT F.XAMINF.RS RFPC)RT Re￿)rt on ihe finanLial stalements ()r.Souih Aston United Refonned CThurch for the year endLYI .1 I ' Mdrch 2022 which are set i)ut on pagcs one to cight of the accounts the Cyen¢ral l.und. L'hurch Lo-ordinalor5 Account. Lunch Cltsb Account. Outatx)ut Club Account. Age A¢counl. Youth and Community Work Account, Communion Fund, Bequest Fund, Café Active and Maintcnancc Account. Respective re8ponsibilitie8 The Church is resw)nsible for the preparation of the financial stslemenL% and considers that the audit requirement of Scction 144(2) of the Charities Act 2011 (thc Acl) does not apply. It is my res￿n.81bj1Ity to state, on the b&sis of Procedures specified in the General Directions given by the Charity CommissioneTS under Section 145(5) of the Acl. whether particular matters have come to my attention. Basis of Independent Examiner's Statement My examination was carried out in accordance with General Directions of the Charity Commissioners. An examination includes a review of the accounting records k￿( by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disLlosures in the fllwicial sL*ements. and seeking explanations concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audiL and consequently I do not express an audit opinion on the view given by the financial slatemen Indep¢nd¢nt Examiner's statemenl In connection with my examination of the church funds. nothing came to my attention which gjave me ¢aus¢ lo believe otherwise than that the linan¢iai statements accord with the accounting records of the ¢hurch, and that those records satisfied the requirements of thc Act. l am nol aw(￿¢ of any matter lo which attention should be drdwn in order to enable a proper underslanding ot the tinancial statements to be reaLhed. Signed 406, Sullon Ri)(Id Walsall WS5 3BA