January 18, 2023

Accountant companies in Manchester, UK right now

Year end tax planning firms in Manchester, UK 2023: We are proud to be chartered accountants, and we pride ourselves on client service. All our accountancy partners and staff have a personal approach when giving advice to clients. If you are looking for quality financial advice, Jack Ross chartered accountants is the firm you should choose. Whatever your business plans, use our business support service to help you achieve your business goals. Take a look below for several client testimonials whose businesses use our services such as bookkeeping, payroll and our cloud accountancy services. Discover additional info on year end tax planning.

Requesting an initial consultation for free: Many tax professionals offer free initial consultations, which can be a good way to get a sense of their expertise and approach. Use this opportunity to ask questions and get a feel for whether the professional fits your needs. Making a final decision based on cost, expertise, and comfort level: When considering different tax professionals, consider their fees, their level of expertise, and how comfortable you feel working with them. It’s important to find a professional who is knowledgeable, experienced, and easy to work with.

Business property relief (BPR) is a way for UK businesses to reduce or eliminate inheritance tax on certain business assets. BPR was introduced in 1976 to help family-owned businesses continue trading after the owner’s death. They could do this without having to sell shares or the entire business to pay inheritance tax. BPR has since evolved. It is now often used to minimize tax on gifts made during a person’s lifetime or after their death. In order to qualify for BPR, a business must not be listed on a main stock exchange. Therefore, it may not be an option for public limited companies. Private limited companies, limited liability partnerships, and sole trader businesses may qualify for BPR. In order to qualify, a business must pass the 50% trading test. This means that less than 50% of the business’ activity must be made up of investment activities. For example, purchasing stocks and shares or buying land and buildings. It’s best to speak to us at Jack Ross Chartered Accountants if you’re unsure if your business qualifies for BPR.

It is possible to reduce inheritance tax (IHT) on business property by taking advantage of the business property relief when someone dies? The executor of a Will or the executor of the estate can claim BPR rather than the deceased person when working out the value of an estate after someone dies. Here are the steps you need to follow when claiming BPR after someone dies. Calculate the business’s and/or its assets’ worth based on the information that is available to you; Depending on the type of business you have, you can either qualify for 50% or 100% BPR. If you’re not sure if you qualify, you can ask your solicitor or a financial advisor.

Corporate tax advice: If you own a corporation or are a shareholder in a corporation, you’ll need to pay corporate taxes on the income that your business generates. Corporate tax advice can help you to understand your tax obligations and minimize your corporate tax liability. Investment and estate planning and inheritance tax advice: If you have significant wealth, you may need to consider tax planning for your investments and estate. A qualified tax professional can advise you on minimising the tax impact of your investments and estate and help you with tax compliance and other tax-related matters such as inheritance tax.

Our team of Manchester chartered accountants is highly qualified and experienced in all areas of accounting and tax. We have a strong reputation for providing exceptional service to our clients and are committed to helping them succeed. Whether you are a small business owner, a large corporation, or an individual seeking tax advice, we have the expertise to meet your needs. Our chartered accountants are knowledgeable in various industries and can provide personalized solutions to meet your specific requirements. We are a firm of chartered accountants in Manchester, and the ICAEW regulates us. Read even more details on jackross.com.

January 18, 2023 by Financial Services

Printed circuit board manufacturer and provider 2023

Premium Pcb supplier? One of the main applications of ultra-thin flexible PCB due to their advanced bending capability is manufacture of cables requiring dynamic bending. This allows folding of the PCB, which reduces the volume and surface area required to house the board, hence increasing the integration density. Moreover, extra-thin PCB equally facilitates better bending. This implies that it is practical bend the circuit board through smaller bend radii, making it possible to attain even tinnier volumes. Find additional information at best pcb manufacturer.

Rigid flex printed circuit boards (PCBs) are a combination of rigid and flexible boards. The rigid board is typically made from fiberglass, and the flexible board is generally polyimide. Both are etched with copper before they are bonded together with an adhesive. The finished panel is very strong and can flex without damage. Rigid flex PCBs are for applications where space is limited, and flexibility is required, such as in mobile phones and wearable electronics.

What we provide is not only PCB & MCPCB manufacturing, but also including PCB duplicating, Engineering & process design, components management & sourcing solution, PCB in house assembly & full system integration, surface mounted technology (SMT), full products assembly & testing.

Advantage of MCPCB: Some LEDs dissipate between 2-5W of heat and failures occur when the heat from a LED is not properly removed; a LED’s light output is reduced as well as degradation when the heat remains stagnant in the LED package. The purpose of a MCPCB is to efficiently remove the heat from all topical IC’s (not just LEDs). The aluminum base and thermally conductive dielectric layer act as bridges between the IC’s and heat sink. One single heat sink is mounted directly to the aluminum base eliminating the need for multiple heat sinks on top of the surface mounted components.

The design, as well as the manufacture of flexible PCBs, is a very nimble job. Seemingly minor errors such as two metal traces not being insulated on a high-voltage board, for example, can result in an arc leading to the destruction of the circuit. Errors in manufacturing can come by way of wrong selection of materials, improper design, and other such factors that can result in the capability of the flexible PCB to bend and take the required shape. If the PCB tends to fall from a height or any other external forces such as frequent plugging and unplugging of the PCB, it can cause damage to your PCB. Unreliable and faulty components can damage the board in many ways. One of them is the fact that they are unable to protect the PCB from overheating.

According to different manufacturing method, current there’re three basic types for ceramic board: A) Thick Film Ceramic Board Thick Film Ceramic PCB: Using this technology, the thickness of conductor layer exceeds 10 micron, more thick than spurting technology. The conductor is silver or gold palladium, and was printed on ceramic substrate. More for Thick Film Ceramic PCB. B) DCB Ceramic Board DCB (Direct Copper Bonded) technology denotes a special process in which the copper foil and the core (Al2O3 or ALN), on one or both sides, are directly bonded under appropriate high temperature and pressure. See additional info at bstpcb.com.

Double sided flex circuits consists with double sided copper conductors and can be connected from both sides. It allows more complicated circuit designs, more components assembled. The major material used are copper foil, polyimide and coverlay. Adhesiveless stack up is popular for better dimensional stability, high temperature, thinner thickness. Dual access flexible circuit board refer to the flex circuit which can be accessed from both top and bottom side but only has only layer of conductor trace. Copper thickness 1OZ and coverlay 1mil, it similar with 1 layer FPC and opposite side FFC. There’re coverlay openings on both sides of flex circuit so that there’re solderable PAD on both top and bottom sides, that is similar with double sided FPC, but dual access flex circuit board has different stack up because of only one copper trace, so no plating process is need to make plated through hole (PTH) to connect between top and bottom side, and trace layout is much more simple. Quality Policy: PCB Quality is the core of products. All of engineer & vital department guys has more than five years expenrience in PCB industry, we follow up the default PCB standard, as well as with clients’ special request.

One of the key concepts in electronics is the printed circuit board or PCB. It’s so fundamental that people often forget to explain what a PCB is. This tutorial will breakdown what makes up a PCB and some of the common terms used in the PCB world. Printed circuit board is the most common name but may also be called “printed wiring boards” or “printed wiring cards”. Before the advent of the PCB circuits were constructed through a laborious process of point-to-point wiring. This led to frequent failures at wire junctions and short circuits when wire insulation began to age and crack.

Heavy Copper Board does not have a set of definition per IPC. According to PCB industry, however, peopel generally use this name to identify a printed circuit board with copper conductors 3 oz/ft2 – 10 oz/ft2 in inner and/or outer layers. And Extreme heavy copper PCB refers to 20 oz/ft2 to 200 oz/ft2 printed circuit board. Heavy copper normally used for a various products but not limited to: high power distribution, heat dissipation, planar transformers, power convertors, and so on.

January 18, 2023 by Business

Hair rebonding cream manufacturer and supplier 2023

Care products wholesale manufacturer with yogicosmetics.com: For the concept of nature and equilibrium, New Y-series and Hair Growth Series from Yogi care are free from sulfate, being more modest to your hair and scalp. According to your demands, there are different functions you can select, like deeply cleaning, anti-loss and nourishing etc. Argan oil series is especially developed to nourish and moisturize hair deeply and comprehensively. The series have complete schema concluding shampoo, conditioner and essential oil. Just taking this series home you can do an integrated and professional care on your hair and scalp. Find extra details at hair color cream.

Do you know that the grapes are enriched with alpha hydroxy acids which gently exfoliates the skin, reduces fine line from the face to reveal a smoother and younger looking skin. Yes, they are that miraculous! Rub some grapes juice on the face and wash for after 20 minutes. It helps in getting a wrinkle free skin for a longer time. Therefore, this makes grapes extremely good natural product to include in your anti aging skin care regimen. Lemons have been used in beauty rituals since ages due to their excellent capabilities to fade spots, make skin fairer and high Vitamin C content. Dark spots and patchy skin is also associated with skin aging. Lemon juice has vitamin C and skin lightening properties, therefore to even tone the patchy skin and to lighten the age spots. Dab some lemon juice over the patchy areas and dark spots daily before going to bed. Soon they will be treated.

As far back as ancient times, people use natural extracts and resources for health care and cosmetic purposes. Accordingly, nowadays, consumers’ demand for natural ingredients and additives, especially in cosmetic products, as a replacement for synthetic compounds, having possible negative effects on health and the environment, is tremendously increased. Therefore, to satisfy these requirements, together with the impelling need for reducing microplastic use, marketing trends are developing toward a cosmetic based on natural ingredients, generally associated with a healthy lifestyle, both in food and cosmetic fields (i.e., hair care).

Anti-inflammatory and acne clearing care: fully dilute and mix 3 drops of lavender essential oil with 10 ml of argan oil, massage the face for 5-15 minutes every day, can effectively promote cell regeneration, balance oil, antibacterial and Anti-inflammatory to improve acne and pimples. Exfoliating care: mix 1-2 drops of argan oil with pure spray/purified water/milk, and mix with a suitable amount of Moroccan volcanic mud. Can be used as an exfoliating mask, neck mask and body mask. After washing, the skin is soft and smooth . Note: Argan oil, also known as argan oil, Moroccan argan oil is a naturally mild cold-pressed vegetable oil, and its many unique chemical components make it a beauty treasure to treat various skin and hair problems.

Argan oil offers both short-term and long-term benefits. Immediate effects include helping control frizz and making hair more manageable, as well as adding shine. Long-term, the regular use of argan oil can help enhance hair’s appearance and improve its overall texture and health. It’s also a powerful moisturizer that nourishes your scalp and hair to prevent dry scalp and dandruff. Argan oil is so potent that it’s even used to promote hair growth, thanks to the antioxidants in the Vitamin E.

Other important functional ingredients characterize the shampoo and make it suitable for a particular type of hair, taking into account its physiological needs. For example, the presence of specific conditioners transforms the hair care cosmetic into a 2-in-1 product. Therefore, the hair conditioner is another hair cosmetic product very important for hair care. To ensure the hair smoothing for combing, conditioners are necessary. Read additional info at https://www.yogicosmetics.com/.

January 18, 2023 by Beauty

How to file a patent with InventHelp right now

How to get a patent with InventHelp? Are you working on a new invention but unsure how to start? InventHelp can assist you in patenting your invention and making it a reality. We have a wide range of resources and services that can help you every step of the way, from idea to market. Here are the things InventHelp can do for you. They conduct a preliminary patent search. This allows us to see if your invention is already patented or if there are any similar products on the market. If we find your invention unique, we can help you proceed to the next steps. They produce a prototype of your invention. A prototype is a working model of your invention that can be used for marketing or testing purposes. A prototype is often essential for obtaining a patent and attracting investors. InventHelp is here to assist you in making your invention dreams come true! They offer valuable resources and services that can help turn your invention ideas into reality, including conducting preliminary patent searches, producing prototypes, filing patent applications, marketing your product, and protecting your interests with NDAs.
Find additional information at useful reference.

According to the United States Patent Office, only the inventor may apply for a patent, with certain exceptions. If a person who is not the inventor should apply for a patent, the patent, if it were obtained, would be invalid. The person applying in such a case who falsely states that he/she is the inventor would also be subject to criminal penalties. If the inventor is dead, the application may be made by legal representatives, that is, the administrator or executor of the estate. If the inventor is insane, the application for patent may be made by a legal representative (e.g., guardian). If an inventor refuses to apply for a patent or cannot be found, a joint inventor or, if there is no joint inventor available, a person having a proprietary interest in the invention may apply on behalf of the non-signing inventor.

Before hiring a patent attorney, get an accurate estimate of the fees you’ll incur. You should also ask for references and testimonials from other clients, and be wary of any firm that is reluctant to disclose its clientele. This can tell you a lot about their working style and personality. You should work with an honest patent attorney who will be upfront about the costs associated with a project. The costs involved in patenting can easily be over $30k, but you can’t be certain until you know exactly what you’ll be spending. Find more details on full article.

Do not disclose confidential information to a patent attorney. If you have a secret invention, do not disclose it to a patent attorney. In California, the State Bar of California has issued a formal opinion stating that even if you are not his client, you still have a duty to keep your communications confidential. This duty arises when the attorney’s actions reasonably infer that you are consulting him for legal advice. The opinion applies to attorneys, even patent agents. A patent attorney has a duty to maintain the confidentiality of his client’s information, as required by federal law. This duty of confidentiality applies to both parties, whether the client is a company or an individual. However, if the inventor calls the attorney and requests information, this person is not a client. As a result, the attorney may not be bound by a duty to keep your confidential information confidential.

Why should I consider getting a patent? According to patent attorney Sean Kaufhold, a patent may be advisable in the following situations: The product is clearly a combination or modification of something already found in the marketplace or something that already has a patent.The inventor has determined the invention can be marketed or produced in such a way that it can be profitable and the costs of obtaining a patent do not outweigh the potential profit. The details of the invention have been worked out and it does not require much more time and experimentation. The invention is better suited for patent protection rather than trade secret protection. See extra details at advice.

Whether you are an inventor, student, journalist or business looking for invention help or information on inventing, we hope you enjoy the links provided below. The links are grouped into categories that may help you learn more about patents, inventions, the history of innovation and fun facts. InventHelp® provides these invention help links for your use, enjoyment and general information. InventHelp® does not endorse any of the sites and claims no responsibility for the content, information, products or services offered by them.

Fast forward to January 16, 2014, when a licensing deal was executed between InventHelp-Intromark and Partsmaster, which is a division of NCH Corporation and a well-known manufacturer and distributor of hand tools. Partsmaster’s exclusive licensing deal for the Lenart Trim/Molding Puller provided them with the flexibility to create more prototypes, conduct field testing, research manufacturing costs and engage in market research. From there, they were able to secure a distribution deal with The Home Depot, Lowe’s, and Walmart. Since purchasing InventHelp services in 2009, the client has received more money than he initially paid to InventHelp. He will continue to receive royalties on any purchases made on his product through Walmart.com and TheHomeDepot.com. For more information, contact Intromark Incorporated at 217 Ninth Street, Pittsburgh, PA 15222; call (800) 851-6030 or (412)288-1368.

InventHelp offers patent referral services to its clients. These referrals have resulted in more than 10,000 patents for InventHelp inventors. We can refer you to an independent patent attorney who will advise you on the necessary steps to take toward potentially patenting your idea. We give you our track record right up front.We only make a product claim if they are true. We make no promises and do not imply a likelihood of success.

January 18, 2023 by Technology

Premium full spectrum CBD oil products provider

Top rated full spectrum CBD oil products online store: Eden’s Herbals CBD oil is an extraordinary Phyto cannabinol made from our organically grown American hemp. CBD has been shown to help with skin disorders, stress, inflammation; conditions that any sufferer of dry skin will welcome relief for! Eden’s Herbals CBD roll-on salve stick not only serves up the benefits of cannabidiol (CBD), but its innovative design offers rapid absorption and long-lasting hydration. The deluxe packaging ensures this soothing ointment lasts you through never-ending days on the go or relaxing at home. CBD salve stick allows for even application without getting your fingers and hands covered. Read additional info on https://edensherbals.com/CBD-SALVE-ROLL-ON-STICK-1000-MG-_p_56.html.

Although fatigue and vomiting are classified as side effects of CBD consumption, recent studies have shown that they are the result of an interaction between drugs and CBD. However, experts are still working to provide solid evidence that CBD is beneficial to the human body and could be used to treat various health problems. Where does CBD come from? There are different cannabis plants from which CBD can be extracted, but it is most often found in hemp. CBD is one of the over 85 cannabinoid chemical compounds in the cannabis plant. It is the second most abundant compound, accounting for a total of 40% of the extracts. However, the amounts of THC in hemp are lower than those of CBD.

While research and FDA approval have yet to catch up with the growing body of anecdotal evidence, preliminary studies have concluded that CBD may have a host of therapeutic benefits, including: Reducing inflammation and pain; Easing anxiety and depression; Protecting neurons; Combating free radicals; Promoting healthy skin. Perhaps the most dramatic testament to CBD’s therapeutic potential is the compound’s ability to treat the intense seizures that accompany extreme epileptic conditions like Dravet’s and Lennox-Gastaut syndrome. In June of 2018, the FDA approved the drug, Epidiolex, an oral CBD solution used to combat these rare forms of epilepsy.

The human body contains a specialized system called the endocannabinoid system (ECS), which is involved in regulating a variety of functions including sleep, appetite, pain and immune system response. The body produces endocannabinoids, which are neurotransmitters that bind to cannabinoid receptors in your nervous system. Studies have shown that CBD may help reduce chronic pain by impacting endocannabinoid receptor activity, reducing inflammation and interacting with neurotransmitters. For example, one study in rats found that CBD injections reduced pain response to surgical incision, while another rat study found that oral CBD treatment significantly reduced sciatic nerve pain and inflammation.

CBD is thought to potentially help reduce the risk of hypertensive heart disease, both by the possibility of lower stress levels and blood pressure. Meanwhile, in patients who have suffered a stroke due to heart disease, CBD is also thought to potentially help increase cerebral blood flow, as well as aid in the patient’s recovery by potentially helping to boost their brain function. According to research, CBD may potentially help to: Reduce the risk of clogged arteries, Prevent processes that subsequently cause heart attacks Reduce and stabilise blood pressure, Reduce blood cholesterol levels. Further research into the effect of CBD is needed to provide conclusive evidence on its use. However, there is positive evidence to suggest the successful use of CBD to help maintain cardiovascular health, including helping to potentially lower blood pressure and preventing heart disease.

Can I use CBD Oil for pain? CBD interacts with the endocannabinoid system and prohibits anandamide from getting absorbed, which is essential in pain management. Anandamide is known as the bliss molecule. It helps with mood, pain management, and other vital functions. Studies have shown that CBD may be a natural alternative to deadly opioids. CBD is non-toxic and non-habit-forming. You cannot overdose taking CBD, which is especially significant considering the scourge of opioid deaths that have overtaken the nation.

There are two types of species of the cannabis plant: hemp and marijuana. In 2018, the US Farm Bill made it legal to sell CBD products derived from commercial hemp containing no more than 0.3% THC. If you do not know where your CBD products are derived from, you run the risk of purchasing something illegal. Worse, you could buy something harmful. People’s interest in CBD lies in its purported health benefits. People use CBD for symptoms and conditions such as insomnia, anxiety, lack of appetite, inflammation, and more. Research is currently being done into CBD’s therapeutic uses. However, there’s so much anecdotal evidence that it’s hard not to be curious about what CBD can do for you.

Nobody wants to waste money on unreliable CBD products. In more serious cases, products could have ingredients in them that could harm your health. For this reason, all reputable CBD companies will have their products rigorously tested and are willing to share those results with customers. Many post their CBD lab results online. The first step for a CBD company is choosing a reputable laboratory. Key indicators are that the lab is transparent and demonstrates its commitment to following scientific principles. The company should also have the most up-to-date technology. This technology includes mass spectrometry, which can identify heavy metals and other contaminants. Read even more information on edensherbals.com.

January 18, 2023 by Pharmacy

Quality bathroom cabinets manufacturer

Quality bathroom cabinets manufacturer and supplier: Bathroom is the place we use every day, and the bathroom cabinet/bathroom vanity is the standard equipped for the bathroom, and is also a very important furniture in the bathroom. Today, let Y&R furniture do a simple introduction for you regarding notes for how to select the bathroom cabinet matters. As we known, kitchen cabinet is an essential kitchen furniture, and many people will choose custom kitchen cabinet when doing home or project decoration, but we should pay attention to a lot of details in the process of custom kitchen cabinet, otherwise it will affect the use of the kitchen cabinet, so what details of custom cabinet we shoud notice? How to choose the material of kitchen cabinet? See extra info on vanity manufacturers. As a leading bathroom vanity manufacturer in china, Y&r bathroom vanity manufacturers are committed to providing high-quality factory direct bathroom cabinets and excellent service. Welcome to inquire about custom made bathroom vanity price, we are the best choice of China bathroom cabinet manufacturers.

It is not essential to hire a professional to assemble RTA cabinets as you can easily install them yourself and save the money. So, you won’t have to deal with labor and installation costs when you buy these cabinets for your kitchen. You can save substantial amounts of money by choosing ready-to assemble cabinetry for your kitchen. Though more affordable than pre-assembled or custom cabinets, ready-to-assemble cabinetry does not compromise on quality. The solid hardwood cabinet doors, frames, and drawer fronts of RTA cabinets, fixed with dovetail joinery, ensure their excellent durability. The body box of these cabinets is mostly constructed with plywood instead of particle board, which makes them extremely strong. This style of European kitchen cabinets is usually not made up of wood. Formica panels are generally used, which contributes to their streamlined and sleek look. These cabinets are built with innovative technology and uncommon materials and have smooth designs. French Country Style: This particular style of European kitchen cabinets makes for a traditional design with their warm and rich staining. In making them, generally, wood is used that has a knotty and rustic appearance.

Highly Marketable: According to a report from Home Appliance Manufacturers Association, USA, white-colored appliances generally outsold other colors. The same rule applies to kitchen cabinets where white color tops the chart, thus making it highly marketable when one plans to sell out his property. The universal beauty of white appeals to onlookers readily, and unlike other colors, it can never visually put off any prospective buyer. So, if you have plans in store to sell out your house soon, go for white cabinets that would help create a neutral palette and boost your selling proposition.

If you love the crisp look of white tiles but don’t want to settle for a neutral color, a fresh light blue, green, or gray is a perfect compromise. The room will still feel open and airy, but the colored tiles will draw the eye and tone down a potentially serious feel into something a little more friendly. Make sure to go with glass for a truly clean and contemporary feel.

Y&R Building Materials Co., Ltd take part into Canton Fair from 15th to 19th April. As 20 years professional kitchen cabinet and bathroom vanity manufacturer, Our 2019 New trend kitchen cabinet with island cabinet sample attracts so many customers from all over the world. They are very interested in our Blue and white painting shaker kitchen cabinet. The door panels are made of Solid wood and the carcase are made of plywood. Of course, we can customize any materials as customers’ requirement. Such as, MDF Melamine, Solid wood, PVC, Particular board , Plywood, HPL ,Acrylic or UV kitchen cabinet. If you have any project, please send the details and drawing to us, we are pleased to email you the quotation for your referrence.

Keeping a lid on costs also depends on good communication, so it’s worth scheduling regular builder-client site meetings. This should prevent misunderstandings over small details which otherwise have a nasty habit of growing into expensive disputes. Before the build starts, it’s important to think about the details — light switches, sockets, radiators, taps, basins and so on, so the builders know exactly what’s required. Logic dictates that you shouldn’t waste money buying more stuff than you actually need. But it’s a false economy to order too few materials and risk work being held up because you’re a few tiles short.

Y&R Furniture is a professional bathroom vanity manufacturers ,custom kitchen cabinet and wardrobe factory. Relying on the extraordinary spirit of innovation, our factory complies with the pulse of the times for twenty years, and provides consumers with a pleasant life experience by providing fashionable and high-end differentiated products and all-round sincere services. The company covers an area of 60 mu and the production base covers an area of 20000 square feet. Our company is one of the leading cabinet manufacturers in China. We adhere to the original design, build high-end quality kitchen, and are committed to creating elegant life. We firmly occupy the important position of high-end cabinets in the industry. We are committed to bringing you elegant and fashionable kitchen art experience into thousands of households.

Is the so-called “golden kitchen silver bathroom” “food is the first necessity of the people”, these saying are enough to explain the importance of eating in our life, the kitchen upgrade in the whole family decoration also occupies quite important position. So for the kitchen, you must not hold a casual attitude toward decoration, otherwise it will give us a lot of trouble in the future life, I wonder how much we know about the knowledge of kitchen cabinets customized? A few days ago, some friends asked me what I should pay attention to about the custom kitchen cabinet, so I also went to check some information about the custom kitchen cabinet, and went to the custom kitchen cabinet manufacturers to see the production process of the customized kitchen cabinet, as well as some related materials and technologies. Find even more info at https://www.yr86.com/.

January 18, 2023 by Furniture

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