GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES' ANNUAL REPORT
AND ACCOUNTS
FOR THE YEAR ENDED 30 JUNE 2025
SCOTTISH CHARITY NO. SC036295
GIRLGUIDING AYRSHIRE NORTH COUNTY
CHARITY INFORMATION
Trustees
Charity number
Independent Examiner
Principal address
Bankers
Listed on Trustees’ Report
$C036295
Graham Love B.A., C.A. JRD LLP 11 Portland Road Kilmarnock KA1 2BT
41 Craigspark Ardrossan KA22 7PS
Bank of Scotland 57 Dockhead Street Saltcoats KA21 5EY
GIRLGUIDING AYRSHIRE NORTH COUNTY
|
CONTENTS
| Page | |
|---|---|
| Trustees’ Report | 1-1 |
| Financial Statements | |
| Independent Examiner's report | 1 |
| Statement of financial activities | 2 |
| Balance sheet | 3 |
| Income and expenditure account | 4 |
| Notestothefinancialstatements | 5-9 |
GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2025
The Executive Committee of Girlguiding Ayrshire North County have pleasure in submitting their Report and independently examined Accounts for the year ended 30 June 2025. The contents of this financial report should be read in conjunction with the Annual Report for 2025, which provides detailed information concerning the extent of the County’s activities in Ayrshire North for the year.
Constitution
Girlguiding Ayrshire North County is an unincorporated association and Scottish registered charity. The County has a written constitution and operates in accordance with the Guiding Manual published by Girlguiding UK, the operating name of the Guide Association. The members of the County Executive Committee are also the Trustees of the Association. Anumber of additional committees and sub-committees manage Guiding activities on a day-to-day basis and these report regularly to the County Executive Committee.
Trustees
The charity's Trustees are the members of the Executive Committee and are appointed in accordance with the Guiding Manual published by Girlguiding UK. The County Commissioner and County Advisers are appointed for the term of their office as laid out in the Guiding Manual. The County Commissioner makes other necessary managerial appointments, which cease at the end of her term of office.
The members of the County Executive Committee who served during the year were:
Office Bearers
| Miss Sarah Williams | County Commissioner |
|---|---|
| Mrs Caryn Gray | Assistant County Commissioner |
| Mrs Johan Milliken | Assistant County Commissioner |
| Mrs Cheryl Campbell | County Treasurer |
| Miss Gillian Wood | County Secretary |
| MrsAshley McDonald | Guiding Delivery Lead |
| Mrs Fiona Malcolm | Growth Coordinator |
| Miss Claire Liddell | Marketing Communications Advisor |
| Ms Lorraine Dougan-Sloane | Trustee |
| MrsCharlotteMain | Trustee |
Method of Recruitment, Induction and Risk Assessment
Recruitment of adult members is open to anyone aged 18 years and over. The relevant induction training is given to adult members depending on the role they carry out. Girlguiding Ayrshire North County operates a Safe Space Policy in line with Child Protection best practice and each member is fully disclosed in terms of Child Protection guidelines. All volunteers proposing to work with or for Girlguiding Ayrshire North County are also subject to the relevant vetting procedures as set by Child Protection guidelines.
independent Examiner
JRD LLP were appointed as Independent Examiner in respect of the 2025 financial period.
Objectives and Financial Performance
The aim of Girlguiding Ayrshire North County is to help young girls and young women to develop emotionally, mentally, physically and spiritually so they can make a positive contribution to their community and the wider world, according to the principles of the Guide Association, and to facilitate Guiding for girls and young women in Ayrshire North.
The Financial Statements, which form part of this Report, reflect the activities under the control of Girlguiding Ayrshire North and exclude the financial activities of Divisions, Districts and Units. The Executive Committee regard the financial performance of Girlguiding Ayrshire North County for the year and its financial position at the end of the year to be satisfactory.
I
GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2025
Future Activities
It is intended that Girlguiding Ayrshire North County will continue to pursue activities and policies which will sustain and enhance the objectives of Girlguiding in Ayrshire North. This will be done within the financial constraints of available income and in keeping with changes in policy, which are from time to time required by The Guide Association and/or external environment.
Investment Policy
All funds not immediately required are invested, where possible, in low risk interest bearing bank accounts and bonds.
Funds
Funds are classified as Unrestricted Funds, Restricted Funds and Designated Funds defined as follows:
Unrestricted Funds may be used by Girlguiding Ayrshire North County at the discretion of the Executive Committee to meet future expenditure.
Restricted Funds may be used subject to specific restrictions that may have been imposed by the donor.
Designated Funds may be expended in furtherance of the objectives of Girlguiding Ayrshire North County for specific purposes at the discretion of the Executive Committee.
Fundraising
Girlguiding Ayrshire North’s activities are funded predominantly by subscriptions from members and other sources of income including legacies, disclosed in the Statement of Receipts and Payment Account. From time-to-time special fundraising efforts are undertaken to finance specific projects.
Review of Financial Year
The excess of income over expenditure for the year was £11,858 (2024: £5,191). Total funds carried forward at 30 June 2025 were £705,530 (2024: £693,672) including £623,523 (2024: £623,523) net book value of fixed assets which has been designated into a separate capital fund.
Reserves Policy
The County does not exercise a formal reserves policy. Restricted and unrestricted funds are disclosed at page 8 of the financial statements. Included within unrestricted funds is a reserve fund of £4,089 (2024: £4,089), which is held in a separate bank account. However, the total free unrestricted funds (i.e. excluding the capital fund noted above) are £41,233 which represents approximately 12 months running costs at current levels.
Connected Bodies
Girlguiding Ayrshire North County forms part of Girlguiding Scotland and Girlguiding each of whom receives a proportion of Ayrshire North’s members’ annual subscriptions.
Risk Assessment
All risk assessments comply with those prescribed by Girlguiding.
If
GIRLGUIDING AYRSHIRE NORTH COUNTY
TRUSTEES REPORT FOR THE YEAR ENDED 30 JUNE 2025
Statement of Trustees’ Responsibilities
The trustees are responsible for preparing the Trustees’ Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in Scotland requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
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° select suitable accounting policies and then apply them consistently; ) observe the methods and principles in the Charities SORP;
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e make judgements and estimates that are reasonable and prudent;
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e state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.
The trustees are responsible for keeping accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charities Accounts (Scotland) Regulations 2006 (as amended) and the provisions of the charity's constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the Executive Committee on 24 December 2025 And signed on its behalf by:
Miss Sarah Williams County Commissioner
Ul
GIRLGUIDING AYRSHIRE NORTH COUNTY
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF GIRLGUIDING AYRSHIRE NORTH COUNTY
| report on the accounts of the charity for the year ended 30 June 2025, which are set out on pages 2 to 9.
Respective responsibilities of trustees and examiner
The charity’s trustees are responsible for the preparation of the accounts in accordance with the terms of the _Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention.
Basis of independent examiner’s statement
My examination is carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently | do not express an audit opinion on the view given by the accounts.
Independent examiner’s statement
In the course of my examination, no matter has come to my attention:
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1 which gives me reasonable cause to believe that in any material respect the requirements:
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° to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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° to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations;
have not been met; or
2 to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Graham Love B.A., C.A
Chartered Accountant (ICAS)
JRD LLP 11 Portland Road Kilmarnock KA1 2BT
24 December, 2025
Page 1
GIRLGUIDING AYRSHIRE NORTH COUNTY
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 JUNE 2025
| Unrestricted | Unrestricted | Total | Total | ||
|---|---|---|---|---|---|
| Restricted | General | Designated | Funds | Funds | |
| Funds | Funds | Funds | 2025 | 2024 | |
| Income | £ | £ | £ | £ | £ |
| Donations, legacies and other | 38,863 | 1,993 | - | 40,856 | 26,242 |
| Charitable activities | - | 12,856 | - | 12,856 | 13,759 |
| Investments | 201 | - | - | 201 | 273 |
| Total Income | 39,064 | 14,849 | - | 53,913 | 40,274 |
| Expenditure | |||||
| Costs of raising funds | - | - | - | - | - |
| Charitable activities | 33,931 | 8,124 | - | 42,055 | 35,083 |
| Other | - | - | - | - | - |
| Total Expenditure | 33,931 | 8,124 | - | 42,055 | 35,083 |
| Net Income/(Expenditure) | 5,133 | 6,725 | - | 11,858 | 5,191 |
| Transfers between funds | 2,000 | (2,000) | - | - | - |
| Net movement in funds | 7,133 | 4,725 | - | 11,858 | 5,191 |
| Reconciliation offunds | |||||
| Total funds brought forward | 33,641 | 36,508 | 623,523 | 693,672 | 688,481 |
| Totalfundscarriedforward | 40,774 | 41,233 | 623,523 | 705,530 | 693,672 |
An analysis of Income and Expenditure is included at Note 9 to the financial statements.
Expenditure is allocated to the above cost categories on the basis of the accounting policy disclosed at Note 1 (d) to the financial statements.
Page 2
GIRLGUIDING AYRSHIRE NORTH COUNTY
BALANCE SHEET AS AT 30 JUNE 2025
| 2025 | 2024 | ||||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets | |||||
| Tangible assets | 4 | 623,523 | 623,523 | ||
| Current assets | |||||
| Debtors | 5 | 5,054 | 901 | ||
| Cash at bank and in hand | 6 | 77,553 | 70,212 | ||
| 82,607 | 71,113 | ||||
| Liabilities | |||||
| Creditors: amounts falling due within | |||||
| one year | 7 | (600) | (964) | ||
| Net current assets | 82,007 | 70,149 | |||
| Total assets less current liabilities | 705,530 | 693,672 | |||
| Funds | |||||
| Restricted income funds | 8/9 | 40,774 | 33,641 | ||
| Unrestricted income funds: | |||||
| General funds | 8/9 | 41,233 | 36,508 | ||
| Designated funds | 8/9 | 623,523 | 623,523 | ||
| Total unrestricted funds | 664,756 | 660,031 | |||
| TotalCharityFunds | 705,530 | 693,672 |
The financial statements were approved by the Trustees on 24 December, 2025 and signed on their behalf by:
Mrs Cheryl Campbell County Treasurer
Page 3
GIRLGUIDING AYRSHIRE NORTH COUNTY
INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 30 JUNE 2025
==> picture [492 x 395] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|2025|2024|
|Notes|£|£|£|£|
|Income|
|Annual|Membership|Subscription|12,856|13,759|
|Special|Events|-|700|
|Miscellaneous|301|8|
|Donations|485|418|
|Bank|Interest|-|Future|Adventures|25|-|
|Bank|Interest|-|Ayrwaves|75|140|
|Blair|Project|Income|16,384|11,406|
|Delivery Team|income|22,580|12,915|
|Growth|&|Retention|Income|-|73|
|Insurance|Premiums|1,207|855|
|53,913|40,274|
|Expenditure|
|Annual|Membership|Subscription|335|446|
|Insurance|(Property|&|Equipment)|1,233|1,087|
|County|Expenses|2|6,290|10,275|
|Blair|Project|Costs|8,938|8,978|
|Delivery Team|Expenses|23,140|12,936|
|Growth|&|Retention|Expenses|539|270|
|Independent|Examiner's|Fees|600|600|
|Donations|980|491|
|42,055|35,083|
|Excess|Income/(Expenditure)|for Year|11,858|5,191|
----- End of picture text -----
Page 4
GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
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1 Accounting policies The principal accounting policies are summarised below. The accounting policies have been applied consistently throughout the period and in the preceding year.
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(a) Basis of accounting
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The financial statements have been prepared under the historical cost convention, and in accordance with the Charities Accounts (Scotland) Regulations 2006 (as amended) and the Statement of Recommended Practice: Accounting and Reporting by Charities issued in March 2005.
(b) 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 grantor.
Transfers between funds are made at the discretion of the trustees taking into consideration any restrictions imposed on funds.
(c) Income
All income is included in the statement of financial activities when the charity is entitled to the income and the amount can be quantified with reasonable accuracy. The following specific policies are applied to particular categories of income:
Donations and legacies are received by way of grants, donations and gifts and is included in full in the Statement of Financial Activities when receivable. Grants, where entitlement is not conditional on the delivery of a special performance by the charity, are recognised when the charity becomes unconditionally entitled to the grant.
Donated services and facilities are included at the value to the charity where this can be quantified. The value of services provided by volunteers has not been included in these accounts.
Investment income is included when receivable.
Income from grants, where related to performance and specific deliverables, is accounted for as the charity earns the right to consideration by its performance.
Page 5
GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
1 Accounting policies (continued)
(d) Expenditure
Expenditure is recognised on an accruals basis asa liability is incurred.
Costs of raising funds comprise the costs associated with attracting voluntary income and grants.
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
Governance costs includes those costs associated with meeting the constitutional and statutory requirements of the charity and include the Independent Examiner's fees and costs linked to the strategic management of the charity which are voluntary other than directors’ travelling expenses reimbursed.
All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis such as staff time pro-rata.
(e) Fixed assets
As a result of the change in basis of accounting in respect of the prior accounting period, depreciation rates were established and applied retrospectively in respect of the opening balances. Fixed assets (excluding investments) are stated at cost less accumulated depreciation. Minor additions costing below £500 are not capitalised. Depreciation is provided at rates calculated to write off the cost of each asset over its expected useful life as follows:
Blair Project Property - no depreciation
Blair Project Fixtures & Fittings - 10 years straight line basis Blair Project Equipment - 3 to 5 years straight line basis Other County Assets - 3 to 5 years straight line basis
The Blair Project property, which was completed during the accounting period, is not depreciated. The property is subject to ongoing renovations and improvements and the non-depreciated historical cost is considered to represent a reasonable fair value.
2 Trustee Remuneration and Related Party Transactions
Trustees are not remunerated but may be reimbursed for certain expenses incurred. During the year there were no expenses paid to any Trustee (2024: Nil). There were no transactions during the year between the charity and any related party of the Trustees.
3 Taxation
The organisation is a registered Scottish charity and no corporation tax liability arises. The charity is not VAT registered and irrecoverable VAT is allocated to the relevant category of expenditure.
Page 6
GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
4 Tangible fixed assets
| 4 | Tangible fixed assets | ||||
|---|---|---|---|---|---|
| Blair Project | Other | ||||
| Blair Project | Fixtures, Fittings | County | |||
| Property | &Equipment | Assets | Total | ||
| £ | £ | £ | £ | ||
| Cost | |||||
| At 1 July 2024 | 623,523 | 65,026 | 11,550 | 700,099 | |
| Additions | - | - | - | - | |
| At 30 June 2025 | 623,523 | 65,026 | 11,550 | 700,099 | |
| Depreciation | |||||
| At 1 July 2024 | - | 65,026 | 11,550 | 76,576 | |
| Charge for the year | - | - | - | - | |
| At 30 June 2025 | - | 65,026 | 11,550 | 76,576 | |
| Net book value | |||||
| At 30 June 2025 | 623,523 | - | - | 623,523 | |
| Net book value | |||||
| At 30 June 2024 | 623,523 | - | - | 623,523 | |
| 5 | Debtors | 2025 | 2024 | ||
| £ | £ | ||||
| Trade debtors | 4,735 | 901 | |||
| Prepayments | 319 | - | |||
| 5,054 | 901 | ||||
| 6 | Cash and bank balances | 2025 | 2024 | ||
| £ | £ | ||||
| Virgin Charity Deposit | 4,089 | 4,089 | |||
| Virgin Charity Deposit - Jenny Ramsey Trust | 2,535 | 2,535 | |||
| General Account | 34,672 | 29,946 | |||
| Blair Project Fund | 3,154 | 2,616 | |||
| Blair Project Fund No. 2 | 4,562 | 4,711 | |||
| Blair Project Actiivitity Centre | 10,300 | 7,810 | |||
| Growth & Retention | 373 | 912 | |||
| Ayrwaves Project Account | - | 10,348 | |||
| Future Adventures Fund | 10,448 | - | |||
| DeliveryTeam Account (note 9) | 6,619 | 7,180 | |||
| Help Fund | 749 | 63 | |||
| Cash balances | 52 | 2 | |||
| 77,553 | 70,212 | ||||
| 7 | Creditors : amounts falling due within one year |
2025 | 2024 | ||
| £ | £ | ||||
| Trade creditors | - | 364 | |||
| Independent Examiner's fees | 600 | 600 | |||
| 600 | 964 |
i eA fn
GIRLGUIDING AYRSHIRE NORTH COUNTY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 JUNE 2025
8 Analysis of Net Assets Between Funds
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----- Start of picture text -----
|||||||
|---|---|---|---|---|---|
|Unrestricted|Unrestricted|
|Restricted|General|Designated|Total|
|Funds|Funds|Funds|Funds|
|£|£|£|£|
|Fixed|Assets|-|-|623,523|623,523|
|Current|Assets|40,774|41,833|-|82,607|
|Current|Liabilities|-|(600)|-|(600)|
|Net Assets|40,774|41,233|623,523|705,530|
----- End of picture text -----
Details of Significant Funds:-
Unrestricted Designated Funds
This represents the net book value of tangible fixed assets (note 4). However, the Trustees acknowledge that the Blair Project property costs are funded by restricted grants which impose conditions over the use of the property for a 10 year period from the date the grants were received.
Unrestricted General Funds
This is effectively the charity's reserve which can be spent at the discretion of the Trustees.
Page 8
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