Belle Isle Senior Action - BISA
Charity number 701895
Annual Report and Financial Statements
for the year ended 31 March 2023
Belle Isle Senior Action - BISA
Annual Report and Financial Statements for the year ended 31 March 2023
| Contents | Page |
|---|---|
| Trustees' report | 2 to 4 |
| Examiner's report | 5 |
| Statement of financial activities | 6 |
| Balance sheet | 7 |
| Notes to the accounts | 8 to 12 |
Prepared by West Yorkshire Community Accountancy Service CIO
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Belle Isle Senior Action - BISA
Trustees' report for the year ended 31 March 2023
Reference and administrative details of the charity, its trustees and advisors
The trustees during the financial year and up to and including the date the report was approved were: Name Position Dates
Anthony Larvin Margaret Brown Secretary David Geldard Chair Patricia Gregg Michael Griffiths Cllr Kim Groves Lynda Lock Christine Palfreyman Alan Jones Cllr Paul Truswell
Rosalyn Whitfield
Resigned 9 May 2023
Resigned 13 June 2023
Resigned 13 September 2022 Appointed 12 April 2022 Appointed 13 September 2022 Appointed 10 May 2022 Appointed 11 January 2022 Resigned 9 March 2023 Appointed 13 September 2022
Charity number
701895
Registered in England and Wales
Registered and principal address Bankers
26a Broom Crescent Unity Trust bank Belle Isle PO Box 7193 Leeds Planetary Road LS10 3JN Willenhall. WV1 9DG
Independent examiner
Alan Dodd FCCA West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
Structure, governance and management
The charity is governed by a constitution adopted on 1 August 1989 as amended 2 June 1992 and 18 September 2019.
Method of recruitment and appointment of trustees
The trustees of the charity are appointed by the members at the AGM.
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Belle Isle Senior Action - BISA
Trustees' report (continued) for the year ended 31 March 2023
Objectives and activities
The charity's objects
The organisation is established for
i) The relief of the aged in the Belle Isle neighbourhood of Leeds (the area of benefit) and in particular the relief of poverty and the protection of good health of the aged.
ii) The advancement of education of the aged in the area of benefit in relation to financial, health, housing and welfare entitlements.
iii) The advancement of the education of the public, and the promotion of research concerning the needs of the aged in relation to the provisions of fuel, heat and light, and the publication of the useful results of such research.
The charity's main activities
We are a small locally based charity working with older people living in a poor neighbourhood ward area – Belle Isle in Leeds. We were the first charity to be formed within a Leeds locality in 1986, specifically to support local older people, and are supported and officially recognised by Leeds City Council. We are part of the Network of locally based charities in all areas of Leeds known as the Neighbourhood Networks for Older People.
We support approximately 800 older people in our area to live independently in our community. We do this through the provision of a range of services, and the existence of our ’59 Club’, which is a Day Centre for older people to attend.
We provide a range of services both from our 59 Club and also from our office hub. These include: fully accessible transport for those who cannot use public transport. This transport on a daily basis consists of lifts from home to our Centre to attend activities and then return home. We also run day trips and outings with our fully accessible minibus, enabling those who could not otherwise get out and about to play an active part in the life of their community.
At our 59 Club we provide the following: Bingo, games and social activities; a Craft Group; Lunch Clubs etc.
From our office hub we provide a range of support services aimed at enabling older people to live independently in their community for as long as possible. These include: Outreach Worker home visits to assist with Needs Assessments, welfare benefit applications, help with letters and form filling; signposting to other agencies; a Home Care Service providing shopping, cleaning and cooking meals for disabled and isolated older people in their own homes, a Gardening Scheme; a Handyman Scheme to assist older people with minor repairs to their homes, installing smoke alarms, carbon monoxide alarms and Key Safes so that Care Workers can get in and out of isolated older people’s homes safely without them having to answer the door. We also now provide two Digital Inclusion Classes to assist older people to get online. We provide them with computer tablets with sim cards that give them free data to access the internet, and teach them how to do this. We also provide home visits to isolated older people to teach them about information technology.
Public benefit statement
The Trustees confirm they have complied with their duty in section 17(5) of the 2011 Charities Act to have due regard to the guidance on public benefit published by the Charity Commission in exercising their powers and duties.
We support older people over 60 years of age, living within a specific area of Leeds 10 – Belle Isle, with the advancement of education, relief of poverty, combat social isolation, and provide opportunities for volunteering. We do this through the following ‘heads of charity’ work we do: Winter Warmth; Safety & Security; Social Contact; Shelter; Health Promotion; Client Support Programme; Volunteering.
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Belle Isle Senior Action - BISA
Trustees' report (continued) for the year ended 31 March 2023
Achievements and performance
After the Covid Pandemic we have restarted our activities. We managed to secure funding to provide a Hot Meals Service to approximately 13 at risk older people. We have continued to provide telephone befriending to lonely isolated older people on a weekly basis. We have also tried to ensure that every older person known to us received a support phone call every 6 weeks. We continued to provide Home Services in the form of shopping and cleaning, and a handyman service changing smoke alarm / CO alarm batteries, and general light household repairs. We also continued to provide Gardening Services to approximately 54 older people.
Financial review
The net expenditure for the year was £42,915, including net expenditure of £3,775 on unrestricted funds and net expenditure of £39,140 on restricted funds after transfers.
Reserves policy
The charity's free reserves, excluding fixed assets, at the year end were £173,424.
£25,000 has been designated by the trustees towards future replacement of the charity's minibus, leaving unrestricted general reserves of £148,424 at the balance sheet date.
BISA's reserves policy is to maintain a sufficient level of reserves to enable operating activities to be maintained (for a period of up to 1 year), taking account of potential risks and contingencies that may arise from time to time. The policy is reviewed annually by the trustees. At 31 March 2023, general unrestricted reserves represented approximately 8 months' operating expenditure.
In addition, amounts are set aside to meet financial risks associated with potential contingencies and uncertainties relating to the charity's operating activities. These include:
the inherent credit and associated risks of placing client monies paid in advance of activities.
the provision for an orderly winding-down of operations in the event of a significant adverse event that is outside the control of the charity;
the funding of unforeseen major projects that have not been provided for in the normal financial planning process;
and the setting aside of an appropriate sum for ensuring the continuation of regular activities of BISA
The unrestricted reserves of the charity are designated and allocated to meet the above risks.
Approved by the board of trustees on 22/1/2024
David Geldard (Trustee)
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Belle Isle Senior Action - BISA
Independent examiner's report to the trustees of Belle Isle Senior Action -
BISA
I report to the charity trustees on my examination of the accounts of the charity for the year ended 31 March 2023, which are set out on pages 6 to 12.
Responsibilities and basis of report
As the charity 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 as carried out under section 145 of the 2011 Act. 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 examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
1 accounting records were not kept in respect of the charity as required by section 130 of the Charities Act;
-
2 the accounts do not accord with those records; or
-
3 the accounts do 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.
Alan Dodd FCCA
23/1/2024
West Yorkshire Community Accountancy Service CIO
Stringer House 34 Lupton Street Leeds LS10 2QW
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Belle Isle Senior Action - BISA
Statement of Financial Activities
(including summary income and expenditure account) for the year ended 31 March 2023
| Notes 2023 Unrestricted funds £ Income from: Grants, legacies and donations (2) 2,524 Income from services 24,920 Local fundraising 2,410 Other income 1,700 Total income 31,554 Expenditure on: Staff costs (3) 6,001 Activities including gardening 132 Minibus 2,920 Volunteer expenses 16 Home safety and security 804 Winter warmth - Holidays, trips and events 3,130 Lunch club and hot meals 4,589 Repairs and renewals - Equipment 306 Accommodation and admin 59 centre 1,515 Depreciation and loss on disposal of fixed assets 6,447 Administration, travel and training 655 Postage, stationery and advertising 911 Insurance 808 Postage, stationery and advertising 4,927 HR Support - Professional fees - Bank charges 510 Affiliation and subs 497 AGM and governance 213 Independent examination 1,134 Payroll costs - Freelance costs 930 Total expenditure 36,445 Net income / (expenditure) (4,891) Transfers between funds 1,116 Net movement in funds (3,775) Fund balances brought forward 193,228 Fund balances carried forward (4) 189,453 |
2023 Restricted funds £ 132,250 9,670 - - 141,920 136,509 1,685 1,260 - 512 979 8,226 4,185 1,033 - 8,704 - 6,474 - - 7,163 1,000 175 - 761 - - 1,278 - 179,944 (38,024) (1,116) (39,140) 140,683 101,543 |
2023 Total funds £ 134,774 34,590 2,410 1,700 173,474 142,510 1,817 4,180 16 1,316 979 11,356 8,774 1,033 306 10,219 6,447 7,129 911 808 12,090 1,000 175 510 1,258 213 1,134 1,278 930 216,389 (42,915) - (42,915) 333,911 290,996 |
restated 2022 Total funds £ 130,904 21,406 1,594 179 154,083 107,437 1,716 2,994 59 2,467 890 1,813 7,815 1,810 3,229 9,255 7,589 3,258 996 1,710 8,182 1,385 - 364 189 - 1,080 1,164 1,030 166,432 (12,349) - (12,349) 346,260 333,911 |
|---|---|---|---|
All incoming resources and resources expended derive from continuing activities.
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Belle Isle Senior Action - BISA
| Balance sheet as at 31 March 2023 2023 Unrestricted £ Fixed assets Tangible assets (5) 16,029 Total fixed assets 16,029 Current assets Debtors and prepayments (7) 1,646 Cash at bank and in hand (9) 177,255 Total current assets 178,901 Current liabilities: amounts falling due within one year Creditors and accruals (10) 5,477 Total current liabilities 5,477 Net current assets / (liabilities) 173,424 Net assets 189,453 Funds Unrestricted funds General unrestricted funds 164,453 Designated funds (12) 25,000 Unrestricted funds 189,453 Restricted funds - Total funds 189,453 |
2023 Restricted £ - - 279 101,600 101,879 336 336 101,543 101,543 - - - 101,543 101,543 |
2023 Total £ 16,029 16,029 1,925 278,855 280,780 5,813 5,813 274,967 290,996 164,453 25,000 189,453 101,543 290,996 |
restated 2022 Total £ 21,360 21,360 8,919 307,033 315,952 3,401 3,401 312,551 333,911 173,228 20,000 193,228 140,683 333,911 |
|---|---|---|---|
The financial statements were approved by the board of trustees on 22/1/2024
David Geldard (Trustee)
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Belle Isle Senior Action - BISA
Notes to the accounts
for the year ended 31 March 2023
1 Accounting policies
Basis of accounting
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019) and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102. There has been no change to the accounting policies since last year.
The accounts for the previous year have been restated to recognise the receipt of a legacy in March 2022 which had been included as a debtor at the year end whilst the amount was incorrectly included as an unrestricted donation.
Going concern
The trustees are satisfied that there are no material uncertainties about the charity's ability to continue.
Incoming resources
All incoming resources are included in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, if it is more likely than not that the trustees will receive the resources and the monetary value can be measured with sufficient reliability.
Grants and donations
Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resources.
Where grants are related to performance and specific deliverables, they are accounted for as the charity earns the right to consideration by its performance.
Expenditure and liabilities
Expenditure is recognised on an accrual basis as a liability is incurred. Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out the resources and the amount of the obligation can be measured with reasonable certainty.
Taxation
As a charity the organisation benefits from rates relief and is generally exempt from income tax and capital gains tax but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.
Tangible fixed assets
Tangible fixed assets costing more than £500 are capitalised and included at cost including any incidental expenses of acquisition. Gifted assets are shown at the value to the charity on receipt. Depreciation is provided on all tangible fixed assets at rates calculated on a reducing balance basis as follows:
Office and other equipment: 33.33% per annum Computer equipment: 33.33% per annum Motor vehicles: 25% per annum
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Belle Isle Senior Action - BISA
Notes to the accounts
for the year ended 31 March 2023
1 Accounting policies continued
Pensions
The charity operates a defined contribution scheme for the benefit of its employees. The costs of contributions are recognised in the year they are payable.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.
Further explanation of the nature and purpose of each fund is included in the notes to the accounts.
Leases
Rents under operating leases are charged on a straight line basis over the lease term or to an earlier date if the lease can be determined without financial penalty.
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Belle Isle Senior Action - BISA
Notes to the accounts continued
for the year ended 31 March 2023
| 2 Grants and donations BITMO Bus Service Operators' grant LCC salaries/overheads Leeds Older People's Forum (LOPF) Sport England Versus Arthritis Warm Spaces Legacies Other donations 3 Staff costs and numbers Gross salaries Social security costs Employment allowance Pensions Compensation payments |
2023 Unrestricted funds £ - - - 1,500 - - - - 1,024 2,524 |
2023 Restricted funds £ 6,000 225 117,272 1,460 4,293 2,500 - 500 132,250 |
2023 Total funds £ 6,000 225 117,272 1,500 1,460 4,293 2,500 - 1,524 134,774 2023 £ 134,742 9,464 (5,000) 3,304 - 142,510 |
restated 2022 Total funds £ - 239 123,309 250 - - - 6,500 606 130,904 2022 £ 102,033 5,589 (4,000) 2,144 1,671 107,437 |
|---|---|---|---|---|
The average number of employees during the year was 8.1, being an average of 5.3 full time equivalent (2022: 7.5, 4.4 FTE). There were no employees with emoluments above £60,000.
| Defined contribution pension scheme Costs of the scheme to the charity for the year 4 Restricted funds Balance b/f £ Annual Holiday 2022 - Annual Holiday 2023 - Belle Isle Connected - BSOG - Central heating fund 23,186 Covid harm minimisation 3,688 LCC salaries/overheads 102,229 LCC Winter Warmth 10,957 Lunch Club - Our Digital Offer 623 Sport England Innovation Fund - Versus Arthritis - Warm Places Project - Warm Places Project 2 - 140,683 |
Incoming £ 6,920 2,750 6,000 225 - - 117,272 - 500 - 1,460 4,293 1,000 1,500 141,920 |
Outgoing £ 6,920 - 6,000 225 - 3,484 156,986 979 500 623 1,460 2,386 381 - 179,944 |
2023 £ 3,304 Transfers £ - - - - - - - - - - - (1,116) - - (1,116) |
2022 £ 2,144 Balance c/f £ - 2,750 - - 23,186 204 62,515 9,978 - - - 791 619 1,500 101,543 |
|---|---|---|---|---|
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Belle Isle Senior Action - BISA
Notes to the accounts continued
for the year ended 31 March 2023
4 Fund name
Purpose of restriction
Annual Holiday 2022 Towards provision of transport for the charity's annual trip. Annual Holiday 2023 Towards provision of transport for the charity's annual trip. Belle Isle Connected Joint funding agreement with BITMO to employ a digital inclusion worker to develop a digital health hub model and to support people to access online services in their homes.
BSOG Bus Service Operators' Grant Central heating fund For central heating upgrades and repairs Covid harm minimisation Reaction to the Covid 19 pandemic LCC salaries/overheads Neighbourhood Network Service grant - Funding for a service to enable older people to live independently and proactively participate within their own communities (where that is their choice) by providing services which reduce social isolation, provide opportunities for volunteering, act as a ‘gateway’ to advice/information /services, promote health and wellbeing and thus improve the quality of life for the individual, extended to 30 September 2025.. LCC Winter Warmth For winter warmth costs Lunch Club For the provision of hot meals for the lunch club. Our Digital Offer Funding from Leeds Older People's Forum for digital equipment for older people
Sport England Innovation Fund To support clinically vulnerable elderly adults to reduce the amount of time being sedentary.
Versus Arthritis
Warm Places Project Warm Places Project 2
To deliver exercise classes for older people. Transfers relate to purchases of capital equipment bought for the general use of the charity.
To provide a warm and welcoming space for people to come at set times and have hot food and drink across winter.
To provide a warm and welcoming space for people to come at set times and have hot food and drink across winter.
| Designated funds Minibus fund |
Balance b/f £ 20,000 20,000 |
Incoming £ - - |
Outgoing £ - - |
Transfers £ 5,000 5,000 |
Balance c/f £ 25,000 25,000 |
|---|---|---|---|---|---|
Fund name Minibus fund
Reason for designation
To designate £5,000 per annum to accumulate funds to replace the minibus.
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Belle Isle Senior Action - BISA
Notes to the accounts continued
for the year ended 31 March 2023
| 5 6 7 **8 ** |
Tangible assets Cost At 1 April 2022 Additions At 31 March 2023 Depreciation At 1 April 2022 Charge for year At 31 March 2023 Net book value At 31 March 2023 At 31 March 2022 Debtors and prepayments Prepayments Accrued income Cash at bank and in hand Cash at bank Cash in hand Creditors and accruals Creditors Accruals Other creditors |
£ - 1,116 1,116 - 372 372 744 - Other Equipment |
£ 7,288 - 7,288 2,949 1,446 4,395 2,893 4,339 Computer Equipment |
£ 29,750 - 29,750 17,200 3,138 20,338 9,412 12,550 Motor vehicles |
£ 5,706 - 5,706 1,235 1,491 2,726 2,980 4,471 2023 £ 1,700 225 1,925 2023 £ 278,458 397 278,855 2023 £ 2,338 1,470 2,005 5,813 Office equipment |
Total £ 42,744 1,116 43,860 21,384 6,447 27,831 16,029 21,360 restated 2022 £ 8,680 239 8,919 2022 £ 306,483 550 307,033 2022 £ - 1,756 1,645 3,401 |
|---|---|---|---|---|---|---|
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Belle Isle Senior Action - BISA
Notes to the accounts continued
for the year ended 31 March 2023
9 Related party transactions
Trustee expenses
No trustee received any expenses during this year or the previous year.
Trustee remuneration and benefits
No trustee received any remuneration or benefit during this or the previous year.
Remuneration and benefits received by key management personnel
The total employee benefits received by key management personnel were £43,038 (previous year: £35,129).
10 Operating leases
| Within one year In the second to fifth years inclusive Over five years from the balance sheet date Expected future minimum lease payments over the remaining life of the lease, analysed into the period in which the commitment falls due: |
2023 £ 1,008 1,260 - 2,268 |
2022 £ - - - - |
|---|---|---|
11 Changes to accounts of prior period
The comparative figures in these accounts for the prior period ending on 31 March 2022 have been restated to recognise the receipt in March 2022 of a legacy of £6,500 which had been included as a debtor at the year end whilst the amount was incorrectly included as an unrestricted donation.
Since the effect of these changes is material and affects the figures in prior periods, the previous year's figures have been corrected in accordance with FRS102.
The accounts for the year ended 31 March 2022 have been restated as follows:
| as restated | original figure | |
|---|---|---|
| 2022 | 2022 | |
| £ | £ | |
| Changes to Statement of Financial Activities | ||
| Income from grants, legacies and donations | 130,904 | 137,404 |
| Net income/(expenditure) in the year | (12,349) | (5,849) |
| Fund balances carried forward | 333,911 | 340,411 |
| Unrestricted fund balances carried forward | 193,228 | 199,728 |
| Changes to Balance Sheet | ||
| Debtors and prepayments | 8,919 | 15,419 |
| Net current assets / (liabilities) | 312,551 | 319,051 |
| Net assets | 333,911 | 340,411 |
| General unrestricted funds | 173,228 | 179,728 |
| Unrestricted funds | 193,228 | 199,728 |
| Changes to Grants and donations (Note 2) | ||
| Other donations | 606 | 7,106 |
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Belle Isle Senior Action - BISA
Statement of Financial Activities including comparatives for all funds (including summary income and expenditure account) for the year ended 31 March 2023
| restated 2023 2022 Unrestricted Unrestricted funds funds £ £ Income Grants, legacies and donations 2,524 7,106 Income from services 24,920 21,406 Local fundraising 2,410 1,594 Other income 1,700 179 Total income 31,554 30,285 Expenditure Staff costs 6,001 - Activities including gardening 132 - Minibus 2,920 - Volunteer expenses 16 59 Home safety and security 804 - Winter warmth - - Holidays, trips and events 3,130 - Lunch club and hot meals 4,589 - Repairs and renewals - - Equipment 306 - Accommodation and admin 59 centre 1,515 - Depreciation and loss on disposal of 6,447 7,589 Administration, travel and training 655 - Postage, stationery and advertising 911 - Insurance 808 - Postage, stationery and advertising 4,927 - HR Support - - Professional fees - - Bank charges 510 - Affiliation and subs 497 - AGM and governance 213 - Independent examination 1,134 - Payroll costs - - Freelance costs 930 - Total expenditure 36,445 7,648 Net income / (expenditure) (4,891) 22,637 Transfers between funds 1,116 10,656 Net movement in funds (3,775) 33,293 Fund balances brought forward 193,228 159,935 Fund balances carried forward 189,453 193,228 |
2023 Restricted funds £ 132,250 9,670 - - 141,920 136,509 1,685 1,260 - 512 979 8,226 4,185 1,033 - 8,704 - 6,474 - - 7,163 1,000 175 - 761 - - 1,278 - 179,944 (38,024) (1,116) (39,140) 140,683 101,543 |
2022 Restricted funds £ 123,798 - - - 123,798 107,437 1,716 2,994 - 2,467 890 1,813 7,815 1,810 3,229 9,255 - 3,258 996 1,710 8,182 1,385 - 364 189 - 1,080 1,164 1,030 158,784 (34,986) (10,656) (45,642) 186,325 140,683 |
2023 Total funds £ 134,774 34,590 2,410 1,700 173,474 142,510 1,817 4,180 16 1,316 979 11,356 8,774 1,033 306 10,219 6,447 7,129 911 808 12,090 1,000 175 510 1,258 213 1,134 1,278 930 216,389 (42,915) - (42,915) 333,911 290,996 |
restated 2022 Total funds £ 130,904 21,406 1,594 179 154,083 107,437 1,716 2,994 59 2,467 890 1,813 7,815 1,810 3,229 9,255 7,589 3,258 996 1,710 8,182 1,385 - 364 189 - 1,080 1,164 1,030 166,432 (12,349) - (12,349) 346,260 333,911 |
|---|---|---|---|---|
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