Company registration number 05192461 (England and Wales)
Charity registration number 1187662 (England and Wales)
GLENDALE AGRICULTURAL SOCIETY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
GLENDALE AGRICULTURAL SOCIETY
LEGAL AND ADMINISTRATIVE INFORMATION
Directors And Trustees
I. F. Murray
R. A. Brown
J. E. Watson
M. J. Straker
N. E. H. Hargreave
D. D. Hurst
S. R. Wilson
(Appointed 4 March 2025)
T. E. Burston
(Appointed 11 December 2025)
Charity number
1187662
Company number
05192461
Registered office
8 Market Place
Wooler
Northumberland
NE71 6FL
Independent examiner
Richard Ayre
17 Walkergate
Berwick-upon-Tweed
Northumberland
TD15 1DJ
GLENDALE AGRICULTURAL SOCIETY
CONTENTS
Page
Trustees report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 15
GLENDALE AGRICULTURAL SOCIETY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 1 -

The directors and trustees present their annual report and financial statements for the year ended 30 September 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the Society's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)".

Objectives and activities

The Glendale Agricultural Society (the Society) objects for which the charitable company is established are:

- To advance education and skills particularly in agriculture, the environment and all related or ancillary subjects; and

- To advance such other charitable purposes related to agriculture and the environment as the directors and trustees shall decide.

The directors and trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Society should undertake.

GLENDALE AGRICULTURAL SOCIETY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
Achievements and performance

T he AGM was held on 4 March 2025 at t he Wooler Golf Club, and was well attended. Several new Committee M embers were welcomed, as well as a newly elected Trustee that evening - Sophie Wilson.

Doug Kinsey resigned as Trustee in March, followed by Euan Gibson at the AGM. The Society is grateful for their many years’ service, advice and guidance and extend their sincere thanks to them both.

There are now eight directors and t rustee s.

The Society's first event of 2024-20 25 was a Coffee Morning on the 22 March, held at the Glendale Hall, Wooler. This was a successful event, bringing the community together while raising awareness of the Children’s Countryside Day and the work of the Society.

The Society held a Members’ event on the 6 May. Simpsons Malt, Berwick-upon-Tweed very kindly hosted us and provided a tour of their site.

This was followed on June 5 by the annual Children's Countryside Day held on the s howfield. This one-day interactive educational event reinforces the objectives of the Society, aiming to give children of all abilities aged 5-11 years first hand experience of rural life.

It celebrates our local heritage and culture; engages the local community and showcases the rural diversification of the Glendale area. Exhibitors share their knowledge with the children attending, to explain where food comes from and how it is produced - with an emphasis on giving a wider understanding of the countryside, the environment and the people who work in the rural economy.

The event is organised by a team of dedicated and enthusiastic volunteers for the benefit of schools from across the region, plus one full-time and one part-time member of staff. It is also a highly anticipated event in the school calendar.

The Society is indebted to local organisations, businesses, individuals and 150 volunteers for their contributions (financial and in-kind) to the day. The effect of these contributions resulted in the attendance of our highest number to date of 70 enthusiastic exhibitors, without whom the event could not be staged. In conclusion, an excellent, successful day was enjoyed by all who attended.

The Horticultural and Industrial Committee held their annual P lant S ale and C offee M orning (10 June) which was the most successful of all coffee mornings h eld and boosting funds for the H & I section.

The Annual Show took place on August Bank Holiday Monday as usual - 25 August.

The weather was extremely hot and dry, with visitors coming along to enjoy a day in the sunshine. The actual number of attendees was about 5,500 - down slightly on last year.

The proprietors of the trade stands reported a healthy trade, with cash sales remaining in line with 2024. There was a strong number of entries in the livestock section, as well as a record number of entries in the equine section. Both were supported by an enthusiastic team of stewards.

A second Coffee M orning was held on the 15 November, which was once again a very successful morning, raising funds for the Children’s Countryside Day. It was great to see new volunteers helping and a healthy number of the local community in attendance.

The Directors and Trustees are mindful of their duty to ensure the Society is appropriately funded to deliver its primary objectives. They will continue to adhere to their reserving policy with a focus on maintaining adequate resources, while actively managing expenditure and maximising income generating activity.

GLENDALE AGRICULTURAL SOCIETY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 3 -
Financial review

The total income for the year amounted to £162,423 (2024: £164,308), against total running costs of £182,975 (2024: £165,264) resulting in a deficit of £20,552 (2024: £956 deficit).

Capital expenditure for the year amounted to £3,940 (2024: £Nil).

The balance of unrestricted funds at 30 September 2025 was £55,298 (2024: £75,850).

Reserves policy

The directors and trustees have accumulated reserves within the Society to ensure that there is a sufficient amount to provide for unexpected expenditure, which includes the provision for the cancellation of a Show in any year, as has been the case in recent years.

Risk management

The directors and trustees has assessed the major risks to which the Society is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Public benefit

In considering the operation, achievements and performance and finances of the Society, the directors and trustees are satisfied that public benefit has been provided in accordance with the Charities Act 2011 and the guidance provided by the Charity Commission.

Plans for the future

Looking forward to the future, the directors and trustees are looking at new ways of expanding the work of the Society, and growing the educational outreach programme, while considering ways they can future proof and safeguard the Society as a whole.

Structure, governance and management

The Society is a company limited by guarantee (No. 05192461) which was incorporated on 29 July 2004 by a Memorandum and Articles of Association, as amended 27 November 2019; and became a registered charity with the Charity Commission (No. 1187662) on 30 January 2020.

The directors and trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

E. F. Gibson
(Resigned 4 March 2025)
I. F. Murray
D. S. Kinsey
(Resigned 31 March 2025)
R. A. Brown
J. E. Watson
M. J. Straker
N. E. H. Hargreave
D. D. Hurst
S. R. Wilson
(Appointed 4 March 2025)
T. E. Burston
(Appointed 11 December 2025)
GLENDALE AGRICULTURAL SOCIETY
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -

None of the directors and trustees has any beneficial interest in the Society. All of the directors and trustees are members of the Society and guarantee to contribute £1 in the event of a winding up.

Recruitment and appointment of directors and trustees

The directors and trustees are introduced by existing directors and trustees on the basis of the expertise that they can bring to the Society. They are fully briefed before accepting the appointment and are encouraged to attend directors and trustees meetings before being appointed.

The minimum number of directors and trustees shall not be less than three and shall not be subject to any maximum.

Induction and training of directors and trustees

After their appointment, directors and trustees are further briefed on their responsibilities and are encouraged to identify any gaps in their knowledge.

Statement of directors' and trustees' responsibilities

The directors and trustees, who are also the directors of Glendale Agricultural Society for the purpose of company law, 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).

Company Law requires the directors and trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Society and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

In preparing these financial statements, the directors and trustees are required to:

- select suitable accounting policies and then apply them consistently;

- observe the methods and principles in the Charities SORP;

- make judgements and estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Society will continue in operation.

The directors and trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the Society and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Society and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The Trustees r eport was approved by the Board of Directors And Trustees.

R. A. Brown
Dated: 3 February 2026
GLENDALE AGRICULTURAL SOCIETY
INDEPENDENT EXAMINER'S REPORT
TO THE DIRECTORS AND TRUSTEES OF GLENDALE AGRICULTURAL SOCIETY
- 5 -

I report to the directors and trustees on my examination of the financial statements of Glendale Agricultural Society (the Society) for the year ended 30 September 2025.

Responsibilities and basis of report

As the directors and trustees of the Society (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the Society are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the Society’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no 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 Society as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no other 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 financial statements to be reached.

Richard Ayre
17 Walkergate
Berwick-upon-Tweed
Northumberland
TD15 1DJ
Dated: 3 February 2026
GLENDALE AGRICULTURAL SOCIETY
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 6 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:

Donations

3
35,142
30,545
Charitable activities
4
127,249
133,684

Investment s

5
32
79
Total income
162,423
164,308
Expenditure on:

R aising funds

6
123,343
113,601
Charitable activities
7
59,158
51,663
Other
11
474
-
Total resources expended
182,975
165,264
Net movement in funds
(20,552)
(956)
Fund balances at 1 October 2024
75,850
76,806
Fund balances at 30 September 2025
55,298
75,850

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GLENDALE AGRICULTURAL SOCIETY
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
13
5,305
2,505
Current assets
Debtors
14
11,973
13,864
Cash at bank and in hand
44,966
70,618
56,939
84,482
Creditors: amounts falling due within one year
15
(6,946)
(11,137)
Net current assets
49,993
73,345
Total assets less current liabilities
55,298
75,850
Income funds
Unrestricted funds
55,298
75,850
55,298
75,850

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 September 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Directors And Trustees on 3 February 2026
R. A. Brown
Chairman
Company Registration No. 05192461
GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 8 -
1
Accounting policies
Charity information

Glendale Agricultural Society is a private company limited by guarantee incorporated in England and Wales. The registered office is 8 Market Place, Wooler, Northumberland, NE71 6FL.

1.1
Basis of preparation

The financial statements have been prepared in accordance with the Society's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)". The Society is a Public Benefit Entity as defined by FRS 102.

The Society has taken advantage of the provisions in the SORP for charities not to prepare a statement of cash flows.

The financial statements are prepared in sterling, which is the functional currency of the Society. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors and trustees have a reasonable expectation that the Society has adequate resources to continue in operational existence for the foreseeable future. Thus the directors and trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the directors and trustees in furtherance of their charitable objectives.

1.4
Income
Income is recognised when the Society is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Society has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

All grants are used for charitable expenditure and capital items and are recognised in full in the year in which they are receivable, or when the conditions for receipt have been met.

Membership subscriptions are recognised in the year in which they are received.

Investment income comprises bank interest receivable in the year.

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods and services provided in the normal course of business, net of discounts.

GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 9 -
1.5
Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Property improvements
10 years straight line
Show equipment
3 and 4 years straight line
Office equipment
5 years straight line
Trailers
5 years straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the Society reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.8
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

The Society has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Society's balance sheet when the Society becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 10 -
Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future p aymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Society’s contractual obligations expire or are discharged or cancelled.

1.10
Employee benefits

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the Society is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Critical accounting estimates and judgements

In the application of the Society’s accounting policies, the directors and trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3

Donations

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
35,142
30,545
GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 11 -
4
Income from charitable activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Memberships

8,375
7,145

Show day income

51,598
55,049

Gate money

67,276
71,490
127,249
133,684
5

Investment s

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Bank interest received
32
79
6

R aising funds

Unrestricted
Unrestricted
funds
funds
2025
2024
£
£

Fundraising costs

Show day costs

92,332
85,482

Children's day costs

31,011
28,119

Fundraising costs

123,343
113,601
123,343
113,601
GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 12 -
7
Expenditure on charitable activities
Unrestricted
Unrestricted
2025
2024
£
£
Direct costs
Staff costs
38,489
31,368
Donations
-
50
Postage, stationery and telephone
2,520
1,586
Office rent
2,280
2,604
Office utilities
3,334
2,682
Computer software & support costs
1,750
423
CPD, training and travel
1,202
3,888
Subscriptions
516
785
Bank charges
929
592
Sundry expenses
1,844
1,993
Depreciation
665
832
Bad and doubtful debts
2,583
-
56,112
46,803
Share of support and governance costs (see note 8)
Governance
3,046
4,860
59,158
51,663
Analysis by fund
Unrestricted funds
59,158
51,663
8
Support costs
Support costs
Governance costs
2025
Support costs
Governance costs
2024
£
£
£
£
£
£
Legal and professional
-
161
161
-
633
633

Independent examination and accountancy fees

-
2,885
2,885
-
4,227
4,227
-
3,046
3,046
-
4,860
4,860
Analysed between
Charitable activities
-
3,046
3,046
-
4,860
4,860
9
Directors And Trustees

None of the directors and trustees (or any persons connected with them) received any remuneration or benefits from the Society during the year (2024: None).

GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 13 -
10
Employees

The average monthly number of employees during the year was:

2025
2024
Number
Number
2
2
Employment costs
2025
2024
£
£
Wages and salaries
38,489
31,368

There were no employees whose annual remuneration was £60,000 or more.

11
Other expenditure
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Net loss on disposal of tangible fixed assets
474
-
12
Taxation

The charity is exempt from tax ation on its activities because all its income is applied for charitable purposes.

GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 14 -
13
Tangible fixed assets
Property improvements
Show equipment
Office equipment
Trailers
Total
£
£
£
£
£
Cost
At 1 October 2024
15,342
14,285
24,028
8,766
62,421
Additions
-
-
3,940
-
3,940
Disposals
-
(1,180)
(16,701)
-
(17,881)
At 30 September 2025
15,342
13,105
11,267
8,766
48,480
Depreciation and impairment
At 1 October 2024
14,836
13,425
22,889
8,766
59,916
Depreciation charged in the year
99
326
240
-
665
Eliminated in respect of disposals
-
(1,180)
(16,226)
-
(17,406)
At 30 September 2025
14,935
12,571
6,903
8,766
43,175
Carrying amount
At 30 September 2025
407
534
4,364
-
5,305
At 30 September 2024
506
860
1,139
-
2,505
14
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
3,716
7,367
Other debtors
5,776
3,968
Prepayments and accrued income
2,481
2,529
11,973
13,864
15
Creditors: amounts falling due within one year
2025
2024
£
£
Other taxation and social security
1,453
960
Trade creditors
4,493
9,177
Accruals and deferred income
1,000
1,000
6,946
11,137
GLENDALE AGRICULTURAL SOCIETY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 15 -
16
Unrestricted funds

The unrestricted funds of the Society compri se the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be use d.

At 1 October 2024
Incoming resources
Resources expended
At 30 September 2025
£
£
£
£
General funds
75,850
162,423
(182,975)
55,298
Previous year:
At 1 October 2023
Incoming resources
Resources expended
At 30 September 2024
£
£
£
£
General funds
76,806
164,308
(165,264)
75,850
17
Related party transactions

There were no disclosable related party transactions during the year (2024: N one).

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