Small Wonders Childcxre
. Statement of Finallcial Activities
for tbe Year Ended
l March 2025
31.3.25
Total
nds
31.3.24
Total
funds
Unrestricted Restricted
fund
funds
Notes
INCOME AYJ D ENDOWMENTS FROM
Donations and legacies
50,759
Charitable activities
Grants Receivable
25,129
25.129
20,953
Other trading activities
577,137
577.137
555,073
Total
577,137
25,129
602,266
626,785
EXPENDITURE ON
Charitable activities
Charitable Activities
Governance Costs
581.453
2.640
24.957
606,410
2,640
613.430
3,506
Total
584,093
24,957
609.050
616,936
NET INCOMEI(EXPENDITURE)
(6.956)
172
(6.784)
9.849
RECONCILIATION OF FUNDS
Total funds brought forward
70,548
257
70.805
60,956
TOTAL FUNDS CARRIED FORWARD
63,592
429
64.021
70.805
The note5 form part of these financial statements
14.

' Small Wonders Childcare
Staternent of Finaneial PositlOD
31 Mareh 2025
31..3.25
31.3.24
Notes
FIXED ASSETS
Tangible assets
11
4,584
6,197
CURRENT ASSETS
Debtors
Cash at bank
12
11,166
100,472
12,442
99.959
111.638
112,401
CREDfroRS
Amounts falling du¢ within one year
13
(52,201)
(47,793)
NET CURRENT ASSETS
59,437
64.608
TOTAL ASSETS LESS CURRE
LIABILITIES
64,021
70,805
NET ASSETS
64.021
70,805
FUNDS
Unrestri¢t¢d funds
Restricted funds
15
63,592
429
70,548
257
TOTAL FifNDS
64,021
70,805
These financial statements have been prepared in accordance with the provisions applicable to charitable
companies subject to the small compani¢s regime.
The financial statements were approved by the Board of Trustees and authorised for issue on
29 September 2025 and were signed on its behalf by.,
M Smith - Trustee
J Mercer - Trustee
The notes fonn part of these financial statements
15

Small Wonders Childcare
Statement of Cash FRows
for the Year Ended 31 March 2025
31.3.25
31.3.24
Notes
Cash flows from opernting aetivities
Cash generated from operations
513
12,980
Net cash provided by operating activities
513
12,980
Change in cash aDd cash equivalents
in the reporting period
Cash and cash equivalents gt the
beginning of the reporting period
513
12,980
99.959
86,979
CAsh and ca$h equivalents at the end
of the reporting period
100,472
99,959
The notes forni part of these fjnancial statements
16

Small Wonders Childeare
Notes to the Statement of Cash Flows
for the Year Ended 31 March 2025
RECONCILIATION OF NET (EXPENDITURE)IINCOIVIE TO CASH FLOW FROM
OPERATING ACTIVITJES
31.3.25
31.3.24
Net (expenditure)lineome for tbe reportlDg period (as per tbe
Statement of FiDaDci21 Activitie8)
Adjustments for:
Depreciation charges
Decrease in debtors
Increasel(decrease) in creditors
(6,784)
9.849
1,613
1,276
4.408
1,613
11,437
(9,919)
Net ea$h provided by operation$
513
12,980
ANALYSIS OF CHANGES IN NET FUNDS
At 114124
Cash flow
At 3113125
Net casb
Cash at bank
99,959
513
100,472
99,959
513
100,472
Total
99,959
513
100,472
The notes fonn part of these financial statements
17

Small Wonders Childcare
Notes to the Finaneial Statements
for tbe Year Ended 31 March 2025
ACCOUNTING POLICIES
Basis of preparing the financial ststements
Summary of significant accounting policies
(a) General inforn]ation and basis of prepaTation
Small Wonders ChildCa￿ is constituted as a company limited by guarantee incorporated in Northern
Ireland (N1068112). In the event of the charity being would up. the liability in respect of the guarantee
is limited to £1 per member of the charity.
The charity constitutes a public benefit entity as defined by FRS 102. The financial stat¢m¢nts have
been prepared in accordance with Accounting and Reporting by Charities: Statement of
Recommended Practice applicable to charities preparing their a¢counls in accordance with the
Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), the Financial
Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the
Charities Act (Northern Ireland) 2013, the Companies Act 2006 and UK Generally Accepted Practice
as it applies from l January 2015.
The financial statements are prepared on a going con¢ern basis under the historical cost convention,
modifi¢d to includ¢ certain items at falr valu¢. The financial statements are presented in sterling
whlch is the functional currency of the charity..
The significant accounting policies applied in the preparation of these financial statements are set out
below. These policles have been consistently applied to all years presented unless otherwise stated
(b) Funds
Un￿StriCted funds are available for use at the discretion of the trustees in further8n¢¢ of the general
objectives of the charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the trustees for particular
purposes. Th¢ aim and use of each d¢signated fund is set out in the notes to the financial statements.
Restrict¢d funds ar¢ funds which are to be used in a¢cordan¢e witb specific restrictions imposed by
donors or which have been raised by the charity for particular purposes. The cost of raising and
administering such funds are charged against the specific fund. The aim and use of each restricted
fund is set out in the notes to the financial statements.
Further explanation of the nature and purpose of each fund is included in the notes to the fmancial
statements.
(c) tncome ￿COgnItI0Th
All incoming resources ar¢ included in the Statement of Financial Activities {SoFA) when the charity
is legally entitled to the income after any perforniance conditions have been met, the amount can be
measured reliably and it is probable that the Income will be rec¢ived.
18
Continued..,

Small Wonders Childcare
Notes to the Financial Statemeuls - eonlinued
for the Year Ended 31 March 2025
ACCOUNTING POLICIES - CODtIDued
Basis of preparing the finaDcial statements
For donations to be recognised th¢ charity will have been notified of the amounts and the settl¢ment
date in writing. If there are conditions attached to the donation and this requires a level of
performance before entitlement can be obtained then income is deferred until those conditions are
fully met or the fulfilment of those conditions is within the control of the charity and it is probable
that they will be fulfilled.Voluntary income is received by way of grants, donations and gifts and is
included in full in the Statement of Financial Activities (SOFA) when receivable. Income received
from collections is reCO￿lSed when received.
Donatcd facilities and donated professional seryices are re¢ogni5ed in income at their fair value when
their economic benefit is probable. it can be me2sured reliably and the charity has control over the
item. Fair value is detennined on the basis of the value of the gift to the charity. For example the
amount the charity would be willing to pay in the open mark¢t for such facilities and services. A
corresponding amount is recognised in expenditure.
No amount is included in the financial statements for volunteer time in line with the SORP (FRS 102).
Further detail is given in the Trustees, Annual Report.
For legacies, entitlement is the earlier of the charity being notificd of an impending distribution or the
legacy being receiv¢d. At this point income is r¢cognised. On occasion legacies will be notified to the
charity however it is not possibl¢ to measure the amount expected to b¢ distributed. On these
occasions, the legacy is treated as a contingent ￿Set and disclosed.
Income from trading activities includes income earned from ￿ndraISing events and trading activities
to raise funds for the charity. Income is received in exchange for supplying goods and serrfices in
order to raise funds and is recognised when entitlement has occurred.
The charity receives government grants which are detail¢d within the notes to th¢se financial
statements. tncome from government and other grdnts are recognised at fair value when the charity
has entitlement after any perforniance conditions have b¢¢n meL it is probable that the income will be
received and the amount Can be MeaSu￿d reliably. If entitlement is not met then these amounts are
deferred.
(D) Expenditure r¢cognition
All expenditure is accounted for on an accruals basis. inclusive of VAT which cannot b¢ Tecovered
and has been classified under headings that aggregate all costs related to the category. Expenditure is
recognised where there is a legal or constructiv¢ obligation to make payments to third parties. it is
probable that the settlement .will be required and the amount of the obligation can be measured
reliably. It is categorised under the following headings:
Costs of raising funds includes the ¢05ts associated with attracting voluntary income5.
Expenditure on charitable activities includes those costs incu￿ed by the charity in the delivery of its
activitie5 and services for its beneficiaries. It includes both costs that can be allocat¢d directly to such
activities and those costs of an indirect nature necessary to support them. and
Other expenditure represents those items not falling into the categories above.
Irrecoverable VAT 15 charged as an expense against the activity for which expenditure arose.
19
Continued...

Small Wonders Cbildcare
Notes to tbe Finoncial Statements - continued
for the Year Ended 31 Marcb 2025
ACCOUNTll¥G POLICIES - continued
Basis of preparing the fftDancial $tstements
Grants payable to third parties are within the ¢harAtable objectives. Where unconditional grants are
offered, this is a￿TUed as soon as the recipient is notified of the grant, as this gives rise to a
reasonabl¢ ¢xpectstion that th¢ recipient will receive the grants. Where ￿ntS are conditional relating
to perfonnance then the grant is only accrued when any Un￿lfilled conditions ar¢ outside of the
control of the charity.
(¢) Support costs allocation
Support costs are those that assist the work of th¢ charity but do not directly represent charitable
activities and include office costs, gov¢rnance costs. administrative payToII costs. They are inCu￿ed
directly in support of expenditure on the objects of the Charity and include project management
Carried out at Headquarters. Where support costs cannot be directly attributed to particular headings
they have bc¢n allocated to cost of raising funds and expenditur¢ on charitabl¢ activities on a basis
consistent with use of the resources. Premises overheads have been allocated on an insert detail basis
and other overheads have b¢en allocated on a basis consistent with th¢ use of resources,
Fund-raising costs are those incurred in seeking voluntary contributions and do not include the costs
of disseminating inforniation in support of the charitable activities.
(fj Tangible fixed ass¢ts
Tangible fixed assets are stated at cost less arxumulated depr¢ciation and accumulated impairnient
losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
D¢preciation is provided on all tangible fixed assets. at rates ¢al¢ulated to write off the cost, les5
estimated residual value, of each asset on a systematic basis over its expected useful life as follows..
Motor Vehicles
Equipment
IO% Straight Line
20/0 Straight Line
(g) Debtors and creditors receivable I payable within one year
Debtors and cr¢ditors with no stated interest rat¢ and r¢ceivabl¢ or payable within one year are
recorded at transaction price. Any losses arising from impairment are rexognised in expenditure.
(h) Financial Instruments
The charity only has financial ass¢ts and liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subsequently
Measur￿ at settlement value.
(i) Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at
each balance sheet date. If such indication exists, the Tecoverable amount of the asset, or the asset's
cash generating uniL is estimated and ¢ompared to the canying amount. Where the carrying amount
exceeds its recoverable amount, an impairnient loss is reCo￿lised in profit or loss unless th¢ asset is
carried at a revalued amount where the impainnent loss is a revaluation decr¢ase.
20
continued..

Small Wonders Cbildcare
Notes to the Financial Statements - tontinued
for the Year EDded 31 Marcb 2025
ACCOUNTING POLICIES - coutiuued
Basis of preparing tbe financial ststemeDts
(i) Provisions
Provisions are re¢ognised when the charity has an obligation at the balance sheet date as a result of a
past event, it is probable that an outfiow of economic benefits will be required in settlern¢nt and the
amount can be reliably estimated.
(k) Leases
Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease terni
and th¢ ¢xpected useful life of the asset. Minimum lease payments are apportioned between the
finance ¢harge and the reduction of the outstanding lease liability using th¢ effective interest method.
The related obligations, net of future finance charges, are included in creditors.
Rentals payable and receivable under operating Icases are charged to the SOFA on a straight line basis
over the period of the lease.
(l) Tax
No provision is required for taxation as th¢ cornpany is defined as a charity for taxation purposes.
The charity is a registered charity and so such is entitled to certain t&K exemptions on incom¢ and
profits from investments and surpluses on any trading activities carried on in furtherance of th¢
¢harity's primary objectiv¢s, if these profits and surpluses ar¢ applied solely for charitable purposes.
(m) Going concern
The financial statements have been pr¢pared or¢ a going concern basis as the truste¢s believe that no
material uncertainties exist. Th¢ trustees have considered the level of funds held and the expected
level of income and expenditure for 12 months from authorising thes¢ financial statements. The
budgeted income and expenditure is su£fJ¢ient with the level of reserves for the charity to b¢ able to
continue as a going concern.
(n) Accounting estimates and areas of judgement
The preparation of the financial statements requires management to make judgements, estimates and
assumptions that affcct the amounts reported. These estimates and judgements are continually
reviewed and are based on experien¢¢ and other factors. including expectations of futUT¢ ev¢nts that
are believed to be reasonable under the circumstances.
The items in the financial statements where these judgements and estimates have been mad¢ include..
(i) estimating the useful economic life of tangible fixed assets
(li) allocation of expenditure and support costs
Pension costs and other post-retirement benefits
The ¢haritable company operates a defined contribution pension sch¢me. Contributions payable to
the Charitable company's pension scheme are charged to the Statement of Financial Activities in the
period to which they relate.
21
continued...

Sm811 Wonders Childcare
otes to the Finaneial Statements - ¢ontinued
for the Year EDded 31 March 2025
DONATIONS AND LEGACTES
31.3.25
31.3.24
Donations
50,759
OTHER TRADING ACTIVITIES
31.3.25
31.3.24
Childcar¢ Fees
Room Hire
After Schools
Bus/ Transportation
'Sundry Income
Childcar¢ Catering
Insurance Claim
Registration Fees
369.553
2,025
196,535
2,400
1,440
3,784
339.836
8.730
194,384
215
2.267
5.382
4.259
1,400
577,137
555,073
lIYcOTr￿ FROM CHARJTABLE ACTIVITIIS
31.3.25
31.3.24
Activity
Grants Receivable
Grants
25,129
20.953
Grants received, included in the abov¢, are as follows..
31.3.25
31.3.24
Bclfast City Council - Summer Scherne
Department of Health
Belfast City Council - Revenue
1.500
3.000
20,629
953
20,000
25.129
20,953
22
continued...

Small WoDders Childcare
Notes lo the Financial Statements - eontinued
for the Year Ended 31 March 2025
CHARTfABLE ACTIVITtES COSTS
Support
costs (see
note 6)
Direct
Costs
Totals
Charitable Activities
Governance Costs
605.521
889
2.640
606,410
2,640
605,52I
3.529
609,050
SUPPORT COSTS
Governance
costs
Finance
Totsls
Charitable Activities
Governance Costs
889
889
2.640
2,640
889
2,640
3.529
NET INcoTr￿(ExPENDITl7RE)
Net incomel{expenditure) is stated after chargingJ(crediting)'
31.3.25
31.3.24
Accountancy Fee
Audit Fee
Depreciation - owned assets
Hire of plant and machinery
1,320
1,32Q
1,613
2.400
2,640
1,613
2,681
TRUSTEES, RETrtLfNERATION AIYD BENEFITS
There were no trust¢es' remuneration or other benefits for the year ended 31 March 2025 nor for the
year ended 31 March 2024.
Trustees, expenses
There were no trustees, expenses paid for the year ended 31 March 2025 nor for the year ended
31 March 2024.
23
Continued...

Small Wonders Childtare
. Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
STAFF COSTS
31.3.25
31.3.24
Wages and salaries
Social security costs
Other pension costs
388,777
22.278
6,574
416,517
18,468
6,210
417.629
441.195
The average monthly number of employees dursng the year was as follows:
31.3.25
26
31.3.24
29
Management & Administration
No employees received emoluments in excess of £60,000.
Th¢ key management personnel of the charity comprise of th¢ Chief EKecutiv¢ and Senior
management team. The salari¢s paid to key management personnel being the Chief Executive
Offjcer, Finance Manager, and Programme C(>ordinator during the year totalled £88,832. (2024
£89.714)
10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTI￿TIEs
Unrestricted Restrict¢d
fund
funds
Total
funds
INCOME AND ENDOWMENTS FROM
Donations and legacies
50.759
50.759
Cbaritable activities
GTants R¢ceivable
20.953
20,953
Other trading activities
555.073
555.073
Total
605,832
20,953
626,785
EXPENDITURE ON
Charitable activities
Charitable Activities
Governanc¢ Costs
592.349
3.506
21,081
613.430
3,506
Totsl
595,855
21.081
616,936
NET INCO￿￿/￿XPE￿DITuRE)
9,977
.(128)
9.849
RECONCILIATION OF FTJNDS
Total funds brought forward
60.571
385
60,956
24
continued...

Smvdll Wonders Cbildcare
Notes to the Financial Statements - continued
for the Year Ended'31 March 202
10. COMPARATIVES FOR THE STATE11￿N[ OF Ft¥ANCIAL ACTIVITIES- ¢ontinued
Unrestricted Restricted
Total
fund
funds
funds
TOTAL FUNDS CARRIED
FORWARD
70,548
257
70,805
11. TANGIBLE FIXED ASSETS
Motor
vehicles
Equipment
Totals
COST
At l April 2024 and 31 March 2025
14.850
8.816
23,666
DEPRECIATION
At l April 2024
Charge for year
8,910
1.485
8,559
128
17.469
1,613
At 31 March 2025
10,395
8,687
19,082
NET BOOK VALUE
At 31 March 2025
4,455
129
4.584
At 31 March 2024
5.940
257
6,197
12. DEBTORS: AMOUNTS FALLING DUE WITHtN ONE YEAR
31.3.25
31.3.24
Trade debtors
Prepayments
10.268
898
9,814
2,628
11,166
12.442
25
continued...

Small Wonders Childcare
Not&$ lo the Financial StatemeDts - Continued
for the Year Ended 31 March 2025
13. CREDITORS: AMOIJNTS FALLING DUE ONE YEAR
31.3.25
31.3.24
SWC Intercompany
Accruals and deferred income
38,497
13,704
38.497
9.296
52,201
47,793
14. ANALYSIS OF IYET ASSETS BETWEEN FUNDS
31.3.25
Total
funds
31.3.24
Total
funds
Unrestricted Restricted
fund
funds
Fix¢d assets
Cu￿ent assets
Current liabilities
4.455
111,338
(52,201)
129
300
4,584
111.638
(52,201)
6,197
112,401
(47,793)
63,592
429
64,021
70,805
IS. m0vETr￿NT IN FIINDS
Net
movement
in funds
At
3113125
At 114124
Unwtricted funds
Gen¢ral fund
70,548
(6,950
63.592
Restricted funds
BCC Summer Scheme
HSCB
300
(l28)
300
129
257
257
172
429
TOTAL FUNDS
70,805
(6,784)
64,021
26
continued.-.

Small Wonders Childcare
Notes to the Financial Statements - continlled
for the Year Ended 31 March 2025
15. MOVEKENT IN FUNDS - continued
Net mov¢ment in funds, included in the above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
577,137
(584,093)
(6,956)
Restricted funds
BCC Summer Scheme
Department of Health
HSCB
BCC Revenue
1.500
3,000
(1.200)
(3,000)
(128)
(20,629)
300
(128)
20,629
25,129
(24,957)
172
TOTAL FUNDS
602.266
(609.050)
(6,784)
CompAratives for movement in funds
Net
movement
in fvnds
At
3113124
At 114123
Unrestrieled funds
General fund
60,571
9,977
70,548
Restricted fuDds
HSCB
385
(128)
257
TOTAL FUNDS
60,956
9,849
70,805
27
continucd,..

Small Wonders Childeare
Notes to tbe Financial Statements - CODtinued
for the Year Ended 31 Mvdrch 2025
15. MOVEIW4T tN FUNDS - continued
Comparative net movement in funds. included in the above are &$ follows:
Incoming
resources
Resources
expended
Movernent
in funds
Unrestrictsd funds
General fund
605,832
(595,855)
9,977
Restricted funds
BCC Sununer Sch¢me
HSCB
BCC Revenue
953
(953)
(128)
(20.000)
(128)
20.000
20,953
(21,081)
(128)
TOTAL FUNDS
626,785
(616,936)
9,849
A current year 12 month5 and prior year 12 months combined p(>sition is as follows:
Net
movement
in funds
At
3113125
At 114123
Unrestricted funds
General fund
60.571
3,021
63,592
Restricted fund$
BCC Summer Scheme
HSCB
300
(256)
300
129
385
385
44
429
TOTAL FifNDS
60.956
3,065
64,021
28
continued...

Small Wonders Child¢are
Notes to the Financial Ststements - eontinued
. for the Year Ended 31 March 2025
15. . MOVEMENT IN FUNDS - eontiDued
A Current y¢ar 12 months and prior year 12 months cornbined net movernent in funds, included in the
above are as follows:
Incoming
resources
Resources
expended
Movement
in funds
Unrestricted funds
General fund
1,182,969 (1.179.948)
3,021
Restricted funds
BCC Summer Scheme
Department of Health
HSCB
BCC Revenue
2.453
3,000
(2.153)
(3,000)
(256)
(40,629)
300
(256)
40,629
46,082
(46,038)
44
TOTAL FIINDS
1,229,051
(1,225,986)
3.065
16. RELATED PARTY DISCLOSURES
TraDsaetlODS Ivlth Related Parties
During the year the charity entered into the followin8 transactions with related parties'.-
During the year Small Wonders Childcare entered into transactions with Shankill Womens Centre. a
related paty. At the balance sheet dats, the amount owed to Shankill Womens Centre was £38,497
(2024 - Small Wonders Childcare owed £38,497).
17. POST BALANCE SHEET EvE￿s
There were no events after the reporting period therefore no material issue5 need disclosed.
18. LLMtTED BY GUARANTEE
The company is limited by guarantee and has no Sha￿ capital.
29
continued...

Small Wonders Child¢are
Notes to the Financial Statements - continued
for the Year Ended 31 March 2025
19. WINDJIYG IIP
Every MeM￿r of the Company undertakes to contribute to the assets of the Company, in the event of
the same being wound up while it is a member. or within one year after it ceases to be a member, for
payment of the debts and liabilities of the Company contractsd before it ceases to be a member, and of
the costs, charges and expenses of WAnding up, and for the adjustment of the rights of the contributofs
among themselves. such amount as may be required not exceeding one pound.
30

Small Wonderg Childcare
Detailed Statement of Financial Activities
for tbe Ye&r Ended 31 March 2025
31.3.25
31.3.24
INCO1￿ AND ENDOw￿NTs
DonatlODS and legaeies
Donations
50,759
Otber trnding activities
Childcare F¢es
Room Hire
After Schools
Bus/ Transportation
Sundry Income
Childcare Catering
Insurance Claim
Registration Fees
369,553
2,025
196,535
2,400
1,440
3,784
339,836
8,730
194,384
215
2,267
5,382
4,259
1,400
577,137
555.073
Charitable activities
Grants
25,129
20,953
Total incomiDg resources
602.266
626,785
Cbaritable activities
Wages
Social security
Pensions
Hire of Equipment
Rates and water
Insurance
Light and heat
Telephone
Postage and sLqtionery
Sundrics
Cleaning
Creche Materials
Creche Activities
Creche Catering
Staff Training
Staff Travel
Summer Scherne Activities
Carried forward
388,777
22,278
6,574
416,517
18.468
6,210
2.681
2,263
7,274
14,665
3,401
1,019
2,299
3.861
2,807
8,345
14,066
898
2,039
4,384
10,597
3.153
1.780
940
2,028
1.741
15.162
22,284
848
2.175
550
505,324
484,760
This page does not fonn part of the statutory financial statements
31

Small Wonders Childcare
Detsiled StAtement of Financial Activitie
for the Ye4r End d 31 March 2025
31.3.25
31.3.24
Charitable activities
Brought forward
Repairs and Maintenance
Rent
Motor Expenses
Legal and Professional Fees
Subscriptlons
IT Costs
Service Lev¢1 Agreements
Depreciation of tanglble fixed assets
484,760
20,730
46,417
2,415
404
505,324
22,461
32.403
1.581
416
131
2.814
44,475
1,613
1,543
47,639
1.613
605.521
611.218
Support costs
Fin#Dce
Bank charges
889
678
Governance costs
Accountancy Fee
Audit Fee
1,320
1.320
2,400
2,640
2,640
5,040
Total resources ¢xp¢nd¢d
609,050
616,936
Net (expenditureyincome
(6,784)
9,849
This page does not fonn part of the statutory financial statements
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