The Church of Scotland Menzieshill Parish Church TRUSTEES, REPORT AND ACCOUIYTS For the year ended 31st December 2022 Coogregatlon No: 2917J6 Chxrity No: SCIM14496
Reference and AdmiDistrative Inforniation Charity Name: Men7ie5hill Parish Church Charity Registration Number: SC004496 Congregation Reference No: 291736 Cont&i Addre5S: Menzieshill P3ri5h Chwrh Charl¢slon Drive DD24BD Klrk Se551on Elders- Trustee5 Prlnclpal 0]eebearer5 MiThi5ter. Sessiott Clerk Church TTcasurcr. Inde endent Eygmlner BankL%YS TSB. 29 Meadowsith. Durwjcc DDI IDD Royal Bank of Scotlan(L 3 High Stre. Dundec DDI ISX
Trustees, Annual Report Year ended 31 December 2022 Structur& Governance and Management Govtrnlng Document The chh 15 administered in accordance with the fern of the Deed orc0(lI1tion (or Deed or Constitution {Unitary Forni)) and is subject io the Acts and Regulations of the General Assernbly of th¢ Church of Scotland. The Church is a registered charity. numEer SC004496. Recrnltment and AppJiAtmeDt of Trustees Member5 of the Kirk Session are the charity tll]Scs. The Kirk Session member5 are the elders of the church and are chosen from those members of the church who arc ¢(SIdered io have the appropriate gifts and skills to contribuie io the managemenl affairs of the Church. The minister. WI is a member of the Kirk Session. 15 elected by the congregation and inducted by Presbytery. Organ15donil Strntthre Under ihe Unitary Con5titutioTh the Kirk Session is restKbn5ible for all mattus spiritual and 5tewar&ship atTairs of the churclL The Kirk S¢55ion meets five time5 PET year and at other tinKs as required Certain matters are dclyled lo conveTW)r5 and cornrnittees Bs appropriate. Objectlves and Activities Th¢ chUh of Scoiland is Trinitsrian in doctrinc. Refornled in Iradition and Presbyterian in polity. It exists to glorify God and to work for the advdnceumt of Christ's Kinsdom throughout the world. As a national Churc14 it a¢knowledges a distinctive call and duty to bring the orditMnces of religion lo the people in every parish of Scotland thrOll a territorial ministry. It Cory operates with other Churches in vatiOU5 ecumenical bodies in Scotland and beyon Servlees of Worship The Main diet of worship is at 10.45am every Sunday. A creche 15 PTovided on a weekly basis during the moTning services. Pl - P7 kith attend JIKM club. Sl - S6 attend Big Cell, all of whom meet during the }Ing service5. Crech< Big Cell and JAM Club worship with the cortgregation for the first part of the service and then go to the Kellet roon4 large hall and small hall respectively. Every Wednesday at 12.15pm we hold a midweek reflective service. Regular serviccs arc hcld once every sccijod month on a Sunday afternoon at Menzicshill Housc Carc Home. Blble Study WAGS (Women aftcr God) ttKYt cvcry s¢cond Tucsday evenin& Thc group is aim disciplcship and support for womcn. Youth Activltle5 The 20th Dundee Glrls, Brlgade CompANy mccts in the church building on Thursday cv¢nings, with all a8¢s b¢ing Tcprcscnted. The 37th Dundee Boys. Brig*de CompllDy meets in thc church building on Friday cv¢nIn with only Anchor Boys and Junior Section.
Trustees, Annual Report {conL) Year ended 31 December 2022 Commvnlty AetlvltEts Connoet Youth This is a Monday and sardaY evening Youth Dwin for P7 - S6. Connect Youth runs thiring tenTrtime offering a place for young people to corne and hong OUL play game5 and sporfs. interacl with adults and to cOnnt regarding life and faith. There is also a explore faith and pizza night on the last Sunday evening of rdch month. The Coordinator and Funding AdministTaloriYouth Worker for Connect Youth ore employed by the church. There 15 a sleerlng committee for the project to make decisiDns abjut the project and suPk the project expanding within our grouping under the new Presbytery plan. Soul Food This is a iwice monthly meeting for 18- 30 year old5 which creates we for community where young adults can share their 5truggle5 and celebrntions with people workin8 through a similar stage of life whilsi prnviding a faith-ba5ed community. they aim lo draw from the str¢n8th and wisdom of scriphlre in an inclusive and nun-intimidating way. Prdyer There are various prayer times which are 4Jpen to anyone WIM) wishes io comc and prny. Wednesday mornings ai 7am and Wednesday ev¢nin85 ai 7pm. There are also half nights of prayer that take place throughout the year. The Civing Carden This works in support with Tayview Primary School, Menzicshill Nursery School. Menzie5hill Scouts and Dundee Foodbank. The Giving Garden has three main objective4 educalion. rehabilitation and providing fresh fruit aThl Vegetabl for those living in exlreme poverty. Badmlnton Club Meet weekly on a Monday evening and is open to anyone ID the cOMll1ty who wishe5 to participale. 10 people attend regularly. llnd it is led by a mernber of the conwtion. This activity Wds Put on hold thiring the paThlemic. Dundee Foodbank DistributlOD The Church is open three afternoons per Monday. Wedne&kny. and Friday from Ipm lo 4pnL di5tribuling food on behalf of Dundee FoodbanL Connect Café This is a weekly dropin café that rnns every wedneSY from Ipm to 3pThL An average of about forty different people use the cafe on a weekly basis. Connect Café is open to 2nyone in the communiry bjt specifically aimed at th05¢ who are nK)re vulnerable and in need. No charse 15 made lo Ihos¢ using the cale but if they 50 wish they ke a (kinalion. Connect Cafe is run in partnership with Bethany Christian Tnt and cross and receive weekly donalions of food from Fair Sharc. Free Hugs This is oulrcach thoi takes place on a Monday onee a fortnight. A tcam of voluntcers go out on Ihc strcct &t l(Kal SPAR offering frce hugs to anyonc who so wishe& Tca and Coff¢¢ 15 also served. This octs as an OprtUnIty to connect and Chat with wle in the community and also offer prayer lo those who so wis)L
Trustees. Annual Report (conL) Year ended 31 December 2022 Bulldittg # Strongor Menzie5hlll This is a development project in parthership with Bethany Christian TnLsL The project is based on helping lo encourage community tTansforn]alion and eny)wemient through A&set Based Community Developm¢nt. There is a small community-based steering group working on developing various different community projects. Ihese include community cinema and Easter fajnily fun day. Schoo The minister is chaplain to Tayvi¢w Primary School. The school us¢ ihe churth for their end of lern) services at Christtnas and E&5tcr. There is chaplaiw work carried out in the school in partnership with Scripture Union rumiing weekly activities in the school Ls well as one off events. A good relationship exists betwttn the ChUh and the school. Menzleshlll Countdown to Chri5tmAs This is a yearly Christmas light Switch on event and fair that tskes place on ihe Church grounds. There is a community lighi dtsplay on the church grounds with a fair involving different tiVitI and community grDUP5. This year arwnd six hundred wjple attended th¢ ev¢nL Usage of bulldlng A5 well as church activiti¢s the ilIdIng is also ¢d by various community groups and individuals offering varrous community activities. SCOU Playgroup) Lighter Wei8lLS. Dance Dundee. AA, Discovery Vineyard Church and private parti. Achievement5 nd Performance The roll at the end of D¢¢ember stood at 240. There are aknut 60 regular WOTshippers at the morning 5ervic¢. Worship songs come from a variety of sources. There is a coplt liceJJc¢ in place to allow for a wide vartety of worship 50ng5. Wor(Ls are projected via a comwer and data projector using Ew Worship solhvare. sheets are printed for the morning seryice& CoegatiOn members are invited to lake an active part in worship by leading prdyers or by reading the Scriptures. There are 2 leaders and 7 children in JAM {Je5U5 Me): I leader and 5 young people in Big Cell and I leader and 5 children in the cre¢h¢. There are 12 otyicers and 90 girls in the Girls, Brigade and there are 6 officers and approximaly 40 b)JB in thc Boyg Brigade. ConTrect Youth hus 10 voluntee[5 with a mLximum of 40 younbNers attendill& All volunteers who work with children and vulnerable adults hgve a disclosure through the PVG 5chemc and approved by Kirk Scssion and all who work with ¢hildrcn take vcry scriously thcir obligations in r¢sEt of child protection. Thc ministcr Icads comrnunion at Mcnzi¢shill S times a year with a t1 ofcldcrs.
Trustees, Annual Report (CODt.) Year ended 31 December 2022 Financial Review Rostrictod Fffnds Restri¢led Funds are maintained for their individual Slf purposes. The majority of fun(L4 see little movernent year on year. bar th¢ CThristhw Tree Fund which saw incre&sed use leading up to the Menzieshill Countdown to ChTi51m&s evenL Unrtstritted Funds The principal source of inconR is from weekly Sunday offerin. The Gift Aid applications for May 2021- August 2022 were completed September 2022. Gift aid due since the last claim was made, covering Sept¢n*er 2022 - Decemkn 2021 hag been aeuued &5 at tk year cnd. We a still in orrews with our Ministy and Missi¢)n pAYMen During th¢ y¢ar pajiwits of £19,7(K) were made towards all amounts due a1 as ai the year end £18,454 of the 2022 contr)tion and £9.956.53 of the previous years. allocations remain outstandiD& The liability 45 at 31 Dernber 2022 amountcd to £28.410.53 and this has been reduced further with the CUFrent perio(L The tern of paymeni have been agr¢¢d in full with Dundee Presbyt¢ry. Reserye5 Poli The trustee's policy is hold reserves of £6.(MJO for meeting its ongoing liabilitie5. At the year end the unrestricted cash fun(L5 for thc thurch were £1.126 and restricted fimds held totalled £13.638. The majority of the restricted funds held are allocated to the Connect Youth Fund. This is set against liabilitie5 of £35.793 on unrcstrided funds and £760 on restrlcled funds. The trustees will continue to look at ways to imFwve th¢ lo en5Uf¢ this obJtiVe is in year5.
Trnstees. Annual Report (eonL) Year ended 31 December 2022 Statement of Trustees, Responsibilities The members of the Kirk Se&8ion rn1 prepare financial staiements which give sutTicient detail lo enable an apprecialion of the transaction5 of the Church during the financial year. The member5 of the Kirk Se55ion are reSpo$1ble for keeping proper accounting records which must reflect the financial position of the Church at that time. This musl be done lo ensure that the financial statements cornply with the Charities and Tnjslee Investment Iscotland) Act 215. Ihe Chllrities Accounts {Scotland) Regulations 2(M)6 and the Regulaiions Anent Congrewdiional Finance approved by the General Assembly of the Church of ScotlaThd in 2007. They are olso responsible for $8feguarding the assets of the Church and nKLSt take reasonable 51ep5 for the prevention an(Vor detection of fTawI and other irregularities. Approved by the TTUSttts and sId on their behalf.
Independent Examiner's Report to the Trnstees of Menzieshill Parish Church I report on the accounts of thc charity for thc year cndcd 3 1st Dc¢¢mbcr 2022 which arc set out on pages 8 10 13. Re5pecllve responslblllrftt of trustees examin The charity's truslees $nSible for ihe preparntion of the accounts in accordance with the t¢rnis of the Charilies and Truslee Investment (Scotland) Act 21K15 and the Chariti¢s Accounts (Scotland) Regulations 2LKI6. Th¢ charity tTU5tee5 nsIder that the audit requirement of Regulation 10(1) (d) of the Accounts Regulations does not apply. It 15 my responsibility io examine the accounls as rquired under section 4411} (c) of the Act and io stote whether particular matters have come lo my aitention. Bxsis of indtpendent examiner's st2temeMt An examination is carried out in Accordance with Regulation I l of the Charitie5 Accounts (Scotland) Regulations 2(X16. An examination includes a Teview of the accounting records kepi by the chartty and a comparison of t accounts presenled WTth those record& It also includes considcrdtion of any unusual iten or disclosures in the Krounts. and seeks explanations from the Intee$ concerning any such matters. The procedure5 un(krtaken do not provide all the ev1(k¢ thai would be requiT¢d in an audiL and consewently I do not expre55 an alIt opinion on the view gtven by the accounts. Independent eximiner's statement In the eourse of ffly ¢xaminalion, no matter has come to my attentio which gives me reasonable caSe to believe that in any material TWCCt the requirements: lo keep accounting records in accordance with Sedion 44 (IX8) of the 2(Y)5 Aci and Regulaiion 4 of the 2(K16 Accounts Regulation& and to prepare accounts which a¢wrd with the accounting records and comply with Regulation 9 of the 2006 Accounts Regulalions have not been met. or to whiclL in my opinion. attention sknuld be drawn in order to enablc a proper understanding of the accounts to be reached. OY0412023
Menzieshill Parish Church Receipts and Payments Account Year ended 31 December 2022
| Receipts Note Donations 3 Legacies Activities for generating funds Bank & Deposit interest Rental of premises Grants from General Trustees Insurance Claim Refund of Council Tax (Manse Vacancy) Other Receipts 4 Grants - Building Stronger Menzieshill Grants - Christmas Tree Fund Grants - Connect Youth Fund Grants- Soul Food Group Fund Connect Mums Giving Garden Badminton Group Womens Group Total Receipts Payments 5 Costs of generating funds Charitable activities Governance costs Total Payments Transfers between funds Excess of Receipts over Payments for year before transfers Excess of Receipts over Payments for year |
Unrestricted Funds 2022 £ 33,173 £ 5,000 £ - £ 2 £ 11,790 £ - £ - £ 510 £ 437 £ - £ - £ - £ - £ - £ - £ - £ 50,912 £ Unrestricted Funds 2022 £ - £ 51,164 £ 2,968 £ - £ 54,132 £ 3,220 -£ - £ 3,220 -£ |
Restricted Funds 2022 £ 4,790 £ - £ - £ 0 £ - £ 9,770 £ 5,737 £ - £ 857 £ - £ - £ 35,710 £ - £ 458 £ - £ 377 £ £80 57,779 £ Restricted Funds 2022 £ - £ 60,052 £ - £ - £ 60,052 £ 2,273 -£ - £ 2,273 -£ |
Total 2022 £ 37,963 £ 5,000 £ - £ 2 £ 11,790 £ 9,770 £ 5,737 £ 510 £ 1,294 £ - £ - £ 35,710 £ - £ 458 £ - £ 377 £ 80 £ 108,690 £ Total 2022 £ - £ 111,216 £ 2,968 £ - £ 114,184 £ 5,494 -£ - £ 5,494 -£ |
Total 2021 £ 49,669 £ - £ - £ 1 £ 7,323 £ 10,050 £ - £ - £ 1,441 £ 11,453 £ 8,066 £ 42,235 £ 960 £ - £ 3,336 £ 326 £ 93 £ |
|---|---|---|---|---|
| 134,952 £ |
||||
| Total 2021 £ - £ 127,444 £ 3,780 £ |
||||
| 131,224 £ |
||||
| 3,728 £ |
||||
| - £ |
||||
| 3,728 £ |
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Menzieshill Parish Church Statement of Balances At 31 December 2022 T•tl 2022 2022 2•22 2021 Note Bank & Dc osil Balances Bank & dcposiL brougbi forwa¥d 4J46 £ 15.913 £ 20.258 £ 16,531 Movement in year: Exr¢ssof RLrcip¢s ovtt PAynxTts for th¢ sy 3220 4 2274 -£ 5.494 3.721 Bank & deposit balanc carricd forward 1.126 £ 13.639 £ 14.764 £ 20.258 Asset5 Gift Aid RLCiV4bbk(¢*iTMtcl LiabllStle5 Ministrics and Mission G¢ncrJl Tntccs Lom Minis¢ets Trdvellitig EXSe5 El10 Ex¥ 28.411 7.143 £ 2&411 £ 7.143 £ 240 £ 29.656 £ 10.( 760 760 760 £ 36J54 £ 39.656 35.19J The accounts were approved by the KiTk S)0 on OY04f2023 For and on behalf of the KI Session
Menzieshill Parish Church Statement of Balances Notes to the Accounts
1. Trustee Remuneration and Related Party Transactions
receieved reimbursement of travel expenses incurred of £960 and other
expenses of £632. Council tax of £630 was paid in respect of the manse.
No expenses were claimed by trustees in either this or the preceding financial year. who is a member of the Kirk Session received £5,811.91 in relation to her employment as a Funding Adminstrator and Youth Worker for the churches youth project Connect Youth.
2. Movements in Funds
| Unrestricted funds General Fund Restricted funds Connect Youth Fund Connect Mums Fund Giving Gardens Fund Badminton Group Fund Womens Group Fund Church Refurbishment Fund Sanctuary Refurbishment Fund Camera Fund Flower Fund Building a Stronger Menzieshill Fund Christmas Tree Fund Loan Appeal Fund Soul Food Group Fund Temporary Manse Fund Insurance Claim for Roof Fund Total funds |
At 1 Jan 2022 £ 4,346 £ 4,346 £ 9,294 £ 377 £ 250 £ 235 £ 241 £ 5 £ 41 £ 5 £ 99 £ 501 £ 3,904 £ - £ 960 £ - £ - £ 15,913 £ 20,258 £ |
Receipts £ 50,912 £ 50,912 £ 36,566 £ 458 £ - £ 378 £ 80 £ - £ 751 £ - £ 120 £ 898 £ 2,821 £ 200 £ - £ 9,770 £ 5,737 £ 57,779 £ 108,690 £ |
Payments £ 54,132 £ 54,132 £ 35,262 £ 835 £ - £ 607 £ 321 £ - £ - £ - £ 99 £ 1,392 £ 5,548 £ 200 £ 279 £ 9,770 £ 5,737 £ 60,052 £ 114,184 £ |
Transfers £ - £ - £ - £ £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ |
At 31 Dec 2022 £ 1,126 £ 1,126 £ 10,598 £ - £ 250 £ 5 £ - £ 5 £ 792 £ 5 £ 120 £ 6 £ 1,178 £ - £ 681 £ - £ - £ 13,639 £ 14,765 £ |
At 31 Dec 2021 £ 2,279 £ |
|||||
|---|---|---|---|---|---|---|---|---|---|---|---|
| 2,279 £ |
|||||||||||
| 9,294 £ 377 £ 250 £ 235 £ 241 £ 5 £ 41 £ - £ 222 £ 501 £ 3,904 £ - £ 960 £ 1,950 £ - £ |
|||||||||||
| 17,981 £ |
|||||||||||
| 20,259 £ |
Connect Youth received Grants from Hope Trust, Dundee Partnership, Aberbrothock Skea Trust, Dundee Christian Youth Trust, Go for it, Arnold Clark, Tay Charitable Trust, PF Charitable Trust, Leng Charitable Trust, Northwood Charitable Trust, Nine Trades Dundee, M & S Gifting Grant, The Paristamen Charity, The Misses Barrie Charitable Trust, Hugh Fraser Foundation and R J Larg Family Trust this year.
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Menzieshill Parish Church Statement of Balances
Notes to the Accounts Cont.
Purposes of Restricted Funds
Connect Youth Fund: This fund is to assist in providing Christian and general activities for youth, in the community.
Connect Mums Fund: This fund was used to assist in providing support to Mums in the community.
Giving Gardens Fund: This fund is to assist in providing education, rehabilitation and nutrition for those living in extreme poverty.
Badminton Group Fund: This fund is to assist the badminton group which meets in the church buildings.
Womens Group Fund: This fund was used to assist in the running of the churches womens group.
Church Refurbishment Fund: This fund is to assist in maintaining the Church's properties.
Sanctuary Refurbishment Fund: This fund is to assist in maintaining the Church's Sanctuary.
Flower Fund: This fund is used to maintain flowers in the Sanctuary.
Building a Stronger Menzieshill Fund: This fund is to help support the ongoing work of Asset Based Community Development Work.
Christmas Tree Fund: This fund assists in the annual Christmas lights switch on event and Christmas fair.
Loan Appeal: This fund is used to assist in the repayment of the loan from the General Trustees.
Jam Club Fund: This fund is to assist in the running of the youth ministry in the Jam Club.
Manse and Refurbishment Fund: This fund was to assist in maintaining the Church's properties.
Youth and Development Fund: This fund was used to help promote and develop the youth of the community.
Temporary Manse Fund: This fund is to cover the rental costs for the temporary Manse whilst the current Manse was being refurbished. Income is received from the General Trustees.
Soul Food Group: This fund is to assist in the running of a young adult fellowship community.
Insurance Claim for Roof: This fund was for paying for roof works carried out after storm damage using money from the insurance claim.
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Menzieshill Parish Church Statement of Balances Notes to the Accounts Cont.
| 3. Analysis of Donations WFO Scheme (non Gift Aid) Gift Aid Donations Tax Recovered on Gift Aid Donations Ordinary Offerings (Open Plate) Other Offerings, Donations etc 4. Analysis of Payments Costs of generating funds Charitable activities Ministries & Mission allocation Minister’s travel and other expenses Pulpit supply Presbytery dues Fabric repairs & maintenance Heating and lighting Rates and Insurance Council Tax Telephone, printing, stationery and postage Other expenses Christmas Tree Fund Temporary Manse Fund Insurance Claim for Roof Cleaner Connect Youth Media/Worship Building a Stronger Menzieshill Loan paid to General Trustees Badminton Club Giving Garden Connect Mums Womens Group Soul Food Flower Fund |
Unrestricted Funds 2022 £ - £ 22,735 £ 6,223 £ 3,897 £ 318 £ 33,173 £ Unrestricted Funds 2022 £ - £ 19,700 £ 1,592 £ - £ - £ 1,682 £ 5,803 £ 1,893 £ 630 £ 1,746 £ 11,051 £ - £ 9,770 £ 5,737 £ 3,606 £ - £ 805 £ - £ 2,857 £ - £ - £ - £ - £ - £ - £ 66,871 £ |
Restricted Funds 2022 £ - £ - £ - £ - £ 4,790 £ 4,790 £ Restricted Funds 2022 £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ - £ 5,548 £ - £ - £ - £ 35,262 £ - £ 1,392 £ - £ 607 £ - £ 835 £ 321 £ 279 £ 100 £ 44,346 £ |
Total 2022 £ - £ 22,735 £ 6,223 £ 3,897 £ 5,108 £ 37,963 £ Total 2022 £ - £ 19,700 £ 1,592 £ - £ - £ 1,682 £ 5,803 £ 1,893 £ 630 £ 1,746 £ 11,051 £ 5,548 £ 9,770 £ 5,737 £ 3,606 £ 35,262 £ 805 £ 1,392 £ 2,857 £ 607 £ - £ 835 £ 322 £ 279 £ 100 £ 111,216 £ |
Total 2021 £ 2,000 £ 23,455 £ 12,729 £ 3,204 £ 1,066 £ |
|---|---|---|---|---|
| 42,454 £ |
||||
| Total 2021 £ |
||||
| - £ |
||||
| 25,950 £ 1,352 £ 360 £ 922 £ 2,225 £ 5,869 £ 1,845 £ 1,625 £ 1,912 £ 1,600 £ 2,417 £ 5,742 £ 8,100 £ 3,400 £ 37,730 £ 5,985 £ 13,115 £ 3,595 £ 210 £ 3,337 £ - £ 152 £ - £ - £ |
||||
| 127,444 £ |
Note: Other expenses include Event Expenses, Business Stream Debt Agreement, Waste Disposal, Recycling Collection, Cleaning Supplies, Manse Carpet & Paint.
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Menzieshill Parish Church Statement of Balances
Notes to the Accounts Cont.
Governance costs
| Governance costs | ||||
|---|---|---|---|---|
| Independent examiner’s fees Other payments Purchase of assets Purchase of investments |
2,968 £ 2,968 £ - £ - £ - £ |
- £ - £ - £ - £ - £ |
2,968 £ 2,968 £ - £ - £ - £ |
3,780 £ |
| 3,780 £ |
||||
| 17,533 £ - £ |
||||
| 17,533 £ |
5. Minister’s Stipend
All Church of Scotland congregations contribute to the National Stipend Fund which bears the costs of all ministers' stipends and employer's contributions for national insurance, pension and housing and loan fund. Ministers' stipends are paid in accordance with the normal stipend scale, which is related to years of service. For the years under review the minimum stipend was £28,700 and the maximum stipend (after 5 years) £35,269.
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