||Charity No
(if any)
**1174247**
Period start date
**01/08/2022**
**To**
Period end
date
**31/07/2023**
Charity Name**Kera Kundanpur Youth Wing (UK)**
Annual accounts for the period|Charity No
(if any)
**1174247**
Period start date
**01/08/2022**
**To**
Period end
date
**31/07/2023**
Charity Name**Kera Kundanpur Youth Wing (UK)**
Annual accounts for the period|
|---|---|---|
|**Section A**|**Statement of financial activities**||
|**Recommended categories by**
**activity**
Guidance Notes
**Incoming resources (Note 3)**
**Income and endowments from:**
Donations and legacies
S01
Charitable activities
S02
Other trading activities
S03
Investments
S04
Separate material item of income
S05
Other
S06
S07
**Resources expended (Note 6)**
**Expenditure on:**
Raising funds
S08
Charitable activities
S09
Separate material item of expense
S10
Other
S11
S12
S13
Net gains/(losses) on investments
S14
S15
**Extraordinary items**
S16
S17
S18
Other gains/(losses)
S19
S20
**_Reconciliation of funds:_**
S21
S22
**_Total_**
**_Net movement in funds_**
Total funds brought forward
**_Total funds carried forward_**
**_Total_**
**Net income/(expenditure) before investment**
**gains/(losses)**
**Net income/(expenditure)**
**Transfers between funds**
**Other recognised** **gains/(losses):**
Gains and losses on revaluation of fixed assets for the charity’s own use||**Unrestricted**
**funds**
**Restricted**
**income**
**funds**
**Endowment**
**funds**
**Total funds**
**Prior year**
**funds**
**£**
**£**
**£**
**£**
**£**
F01
F02
F03
F04
F05
26,138
-
-
26,138
9,484
11,257
-
-
11,257
3,124
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
7,902|
|||37,395
-
-
37,395
20,510|
|||-
-
-
-
-
35,254
-
-
35,254
14,594
-
-
-
-
-
-
-
-
-
-|
|||35,254
-
-
35,254
14,594|
||||
|||2,141
-
-
2,141
5,916|
|||-
-
-
-
-|
|||2,141
-
-
2,141
5,916|
|||-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-|
|||2,141
-
-
2,141
5,916|
|||29,048
-
-
29,048
23,132|
|||31,188
-
-
31,188
29,048|
1
CC17a (Excel)
29/05/2024
1
## **Section B Balance sheet**
|**Fixed assets**
**Intangible assets (Note 15)**
**Tangible assets (Note 14)**
**Heritage assets (Note 16)**
**Investments (Note 17)**
**_Total fixed assets_**
**Current assets**
**Stocks (Note 18)**
**Debtors (Note 19)**
**Investments (Note 17.4)**
**Cash at bank and in hand (Note 24)**
**_Total current assets_**
**Creditors: amounts falling due within**
**one year (Note 20)**
**_Net current assets/(liabilities)_**
**_Total assets less current liabilities_**
**Creditors: amounts falling due after**
**one year (Note 20)**
**Provisions for liabilities**
**_Total net assets or liabilities_**
**Funds of the Charity**
**Endowment funds (Note 27)**
**Restricted income funds (Note 27)**
**Unrestricted funds**
**Revaluation reserve**
**_Total funds_**
Signed by one or two trustees on behalf of all
the trustees|Guidance Notes
B01
B02
B03
B04
B05
B06
B07
B08
B09
B10
B11
B12
B13
B14
B15
B16
B17
B18
B19
B20
B21|**Unrestricted**
**funds**
**£**
F01
-
-
-
-|
**Restricted**
**income**
**funds**
**£**
F02
-
-
-
-|**Endowment**
**funds**
**Total this**
**year**
**£**
**£**
F03
F04
- -
- -
- -
- -|**Total last**
**year**
**£**
F05|
|---|---|---|---|---|---|
||||||-
-
-
-|
|||-|-|- -|-|
|||-
-
-
31,188|-
-
-
-|- -
- -
- -
- 31,188||
||||||-
-
-
29,048|
|||31,188|-|- 31,188|29,048|
|||||||
||||-|- -||
|||||||
|||31,188|-|- 31,188|29,048|
|||||||
|||31,188|-|**-**31,188|29,048|
||||||-
-|
|||-
-|-
-|- -
- -||
|||||||
|||31,188|-|-
31,188|29,048|
|||-
31,188|-|-
-
- 31,188
-||
||||||-
29,048|
|||31,188|-|- 31,188|29,048|
|||Signature||**Shivilal Patel**
**Pravin Khimani**
Print Name|Date of
approval
dd/mm/yyyy
**06/05/2024**
**06/05/2024**|
CC17a (Excel)
29/05/2024
2
## **Section C Notes to the accounts**
Note 1 **Basis of preparation**
_**This section should be completed by all charities** ._
## **1.1 Basis of accounting**
These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:
- the Statement of Recommended Practice: Accounting and Reporting by Charities
- • and with* preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014
- and with* the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102)
- and with the Charities Act 2011.
The charity constitutes a public benefit entity as defined by FRS 102.*
- -Tick as appropriate
## **1.2 Going concern**
_**If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:**_
An explanation as to those factors that support _**At least one years expected costs are kept as unrestricted**_ the conclusion that the charity is a going _**reserve.**_ concern; Disclosure of any uncertainties that make the _**N/A**_ going concern assumption doubtful; Where accounts are not prepared on a going _**N/A**_ concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern.
## **1.3 Change of accounting policy**
**----- Start of picture text -----**
The accounts present a true and fair view and the accounting policies adopted are those outlined in note { 2 }.
Yes*
* -Tick as appropriate
No*
Please disclose:
(i) the nature of the change in accounting policy; N/A
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
**----- End of picture text -----**
## **1.4 Changes to accounting estimates**
No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP). Yes* No* * -Tick as appropriate
## _**Please disclose:**_
_**(i) the nature of any changes;**_
- _**(ii) the effect of the change on income and expense or assets and liabilities for the current period; and**_
- _**(iii) where practicable, the effect of the change in one or more future periods.**_
## **1.5 Material prior year errors**
No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).
**----- Start of picture text -----**
Yes*
No* * -Tick as appropriate
Please disclose:
(i) the nature of the prior period error; N/A
(ii) for each prior period presented in the accounts, the
amount of the correction for each account line item
affected; and
(iii) the amount of the correction at the beginning of the
earliest prior period presented in the accounts.
**----- End of picture text -----**
CC17a (Excel)
29/05/2024
3
**Section C Notes to the accounts (cont)**
## **Note 2 Accounting policies 2.2 INCOME**
_This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below._
|**Recognition of income**
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
These are included in the Statement of Financial Activities (SoFA) when:
the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
the monetary value can be measured with sufficient reliability.
**Donated goods**
**Contractual income and**
**performance related**
**grants**
**Offsetting**
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
**Grants and donations**
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
**Legacies**
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
**Government grants**
The charity has received government grants in the reporting period
**Tax reclaims on**
**donations and gifts**
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
i
ith
i
l
t
t
i
d
d
th
i t
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
**Donated services and**
**facilities**
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a|
|---|---|
CC17a (Excel)
29/05/2024
4
income with an equivalent amount recognised as an expense under the appropriate heading in the SOFA.
The charity has incurred expenditure on support costs.
## **Support costs**
The value of any voluntary help received is not included in the accounts but is described **Volunteer help** in the trustees’ annual report. **Income from interest,** This is included in the accounts when receipt is probable and the amount receivable can **royalties and dividends** be measured reliably. **Income from membership** Membership subscriptions received in the nature of a gift are recognised in Donations **subscriptions** and Legacies. Membership subscriptions which gives a member the right to buy services or other benefits are recognised as income earned from the provision of goods and services as income from charitable activities. Insurance claims are only included in the SoFA when the general income recognition **Settlement of insurance** criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other **claims** income in the SoFA. This includes any realised or unrealised gains or losses on the sale of investments and **Investment gains and losses** any gain or loss resulting from revaluing investments to market value at the end of the year. **2.3 EXPENDITURE AND LIABILITIES Liability recognition** Liabilities are recognised where it is more likely than not that there is a legal or constructive obligation committing the charity to pay out resources and the amount of the obligation can be measured with reasonable certainty. Support costs have been allocated between governance costs and other support. **Governance and support** Governance costs comprise all costs involving public accountability of the charity and its **costs** compliance with regulation and good practice. Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, eg allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage. Where the charity gives a grant with conditions for its payment being a specific level of **Grants with performance** service or output to be provided, such grants are only recognised in the SoFA once the **conditions** recipient of the grant has provided the specified service or output. Where there are no conditions attaching to the grant that enables the donor charity to **Grants payable without** realistically avoid the commitment, a liability for the full funding obligation must be **performance conditions** recognised. **Redundancy cost** The charity made no redundancy payments during the reporting period. **Deferred income** No material item of deferred income has been included in the accounts. The charity has creditors which are measured at settlement amounts less any trade **Creditors** discounts A liability is measured on recognition at its historical cost and then subsequently **Provisions for liabilities** measured at the best estimate of the amount required to settle the obligation at the reporting date The charity accounts for basic financial instruments on initial recognition as per **Basic financial** paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17 **instruments** to 11.19, FRS102 SORP.
**----- Start of picture text -----**
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
Yes No N/a
**----- End of picture text -----**
CC17a (Excel)
29/05/2024
5
|**2.4 ASSETS**
1,000
**Intangible fixed assets**
**Heritage assets**
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.
**Tangible fixed assets for**
**use by charity**
The depreciation rates and methods used are disclosed in note 9.2.
They are valued at cost.
**Investments**
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
**Stocks and work in**
**progress**
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.|Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
Yes
No
N/a
|
|---|---|
CC17a (Excel)
29/05/2024
6
||Yes|No|N/a|
|---|---|---|---|
|||||
||Yes|No|N/a|
|||||
|||||
|||||
||Yes|No|N/a|
|||||
Debtors (including trade debtors and loans receivable) are measured on initial recognition at **Debtors** settlement amount after any trade discounts or amount advanced by the charity. Subsequently, they are measured at the cash or other consideration expected to be received. The charity has investments which it holds for resale or pending their sale and cash and cash **Current asset** equivalents with a maturity date less than one year. These include cash on deposit and cash **investments** equivalents with a maturity date of less than one year held for investment purposes rather than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.
## **POLICIES ADOPTED ADDITIONAL TO OR DIFFERENT FROM THOSE ABOVE**
CC17a (Excel)
29/05/2024
7
**----- Start of picture text -----**
Section C Notes to the accounts (cont)
Note 3 Analysis of income
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations Donations and gifts 26,138 - - 26,138 9,484
and legacies: Gift Aid - - -
New Years Eve 3,210 - - 3,210 -
General grants provided by government/other
charities - - - -
Membership subscriptions and sponsorships
which are in substance donations
7,960 - - 7,960 3,124
Donated goods, facilities and services - - - -
Other 86 - - 86 -
Total 37,395 - - 37,395 12,608
Charitable - - -
activities: - - -
- - -
- - -
- - - -
- - - -
Other - - - -
Total - - - -
Other trading
activities: - - - - -
- - - - -
- - - - -
Other - - - - -
Total - - - - -
Income from Interest income - - - - -
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total - - - - -
Separate - - - - -
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - -
Other: Conversion of endowment funds into income
- - - - -
Gain on disposal of a tangible fixed asset
held for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 37,395 - - 37,395 12,608
Other information:
All income in the prior year was unrestricted except for: (please
provide description and amounts)
Where any endowment fund is converted into income in the
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
prior period, please give the reason for the conversion.
Within the income items above the following items are material:
(please disclose the nature, amount and any prior year
amounts)
**----- End of picture text -----**
CC17a (Excel)
29/05/2024
8
## **Section C Notes to the accounts (cont)**
**Note 6 Analysis of expenditure**
**----- Start of picture text -----**
This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - - - - -
Operating membership schemes and
social lotteries - - - - - - - -
Staging fundraising events
- - - - - - - -
Fudraising agents - - - - - - - -
Operating charity shops - - - - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges - - - - - - - -
- - - - - - - -
Total expenditure on raising funds - - - - - - - -
Expenditure on charitable activities:
Facilities hire 16,800 - - 16,800 12,800 12,800
New years eve function 15,380 - - 15,380 -
Sports activities 1,589 1,589 968 - - 968
Sports Day 182 182
Membership refunds 219 219 224 - - 224
COVID Donations - - -
Canteen
1,025 - - 1,025 564 564
Bank Charges 60 60 38 38
- - - - - - - -
Total expenditure on charitable
activities 35,254 - - 35,254 14,594 - - 14,594
Separate material item of expense
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total - - - - - - - -
Other
Other governance costs - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 35,254 - - 35,254 14,594 - - 14,594
**----- End of picture text -----**
## **Other information:**
## **Analysis of expenditure on charitable activities**
|
**Activity or programme**
Activity 1
Activity 2
Other
**Total**|
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total this**
**year**
**Activities**
**undertaken**
**directly**
**Grant**
**funding of**
**activities**
**Support**
**Costs**
**Total last**
**year**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
**£**
-
-
- - - - -
-
-
-
- - - - -
-
-
-
- - - - -
-
**This year**
**Last year**|
|---|---|
||-
-
- - - - -
-|
CC17a (Excel)
29/05/2024
9
**Section C Notes to the accounts (cont)**
## **Note 20 Creditors and accruals**
_**Please complete this note if the charity has any creditors or accruals.**_
## **20.1 Analysis of creditors**
**----- Start of picture text -----**
Amounts falling due within Amounts falling due after
one year more than one year
This year Last year This year Last year
£ £ £ £
- - - -
- - - -
- - - -
- - - -
- -
- - - -
- - - -
Total - - - -
This year Last year
This year Last year
£ £
- 7,902
- -
- - 7,902
- -
**----- End of picture text -----**
## **Accruals for grants payable**
**Bank loans and overdrafts**
## **Trade creditors**
**Payments received on account for contracts or performance-related grants**
**Accruals and deferred income**
**Taxation and social security**
**Other creditors**
## **20.2 Deferred income**
## _**Please complete this note if the charity has deferred income.**_
## _**Please explain the reasons why income is deferred.**_
Due to the Covid 19 pandemic and closure of the hire of facilities. The membership amounts received for the calendar year 2020 was apportioned between the number of weeks available for use, over the total number of weeks that were expected, for use of the facilities. As the sports facilities remained unopen since 2020, the membership was deferred again into the 2020/2021 accounts However as the facilities has reopened this
## _**Movement in deferred income account**_
**Balance at the start of the reporting period**
**Amounts added in current period**
**Amounts released to income from previous periods**
**Balance at the end of the reporting period**
CC17a (Excel)
29/05/2024
10
**Section C Notes to the accounts (cont)**
## **Note 24 Cash at bank and in hand**
|**Note 24 Cash at bank and in hand**||
|---|---|
|**Other**
**Cash at bank and on hand**
**Total**
**Short term cash investments (less than 3 months maturity date)**
**Short term deposits**|**This year**
**Last year**
**£**
**£**
- -
- -
31,188
29,048
- -|
||31,188
29,048|
CC17a (Excel)
29/05/2024
11
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds**
## **27.1 Details of material funds held and movements during the CURRENT reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds**_
**----- Start of picture text -----**
Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General unrestricted fund UR Funds retained for charity's own use 29,048 37,395 - 35,254 31,188
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 29,048 37,395 - 35,254 - - 31,188
**----- End of picture text -----**
CC17a (Excel)
29/05/2024
12
**Section C Notes to the accounts (cont)**
## **Note 27 Charity funds (cont)**
## **27.2 Details of material funds held and movements during the PREVIOUS reporting period**
_**Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.**_
_*** Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and UR - unrestricted funds**_
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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR *
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General unrestricted fund UR Funds retained for charity's own use 23,132 20,510 - 14,594 - - 29,048
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 23,132 20,510 - 14,594 - - 29,048
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CC17a (Excel)
29/05/2024
13