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2025-04-06-accounts

REGISTERED COMPANY NUMBER: CE017490 (England and Wales) REGISTERED CHARITY NUMBER: 1183401

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 6 APRIL 2025

FOR

SANTERPAWS BULGARIAN RESCUE

Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL

SANTERPAWS BULGARIAN RESCUE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 6 APRIL 2025

Page
Report of the Trustees 1 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9 to 13
Detailed Statement of Financial Activities 14

SANTERPAWS BULGARIAN RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 6 APRIL 2025

The trustees present their report with the financial statements of the charity for the year ended 6 April 2025. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

Santerpaws aims to relieve the suffering of animals in need of care and attention and, in particular, to provide and maintain rescue homes or other facilities for the reception, care and treatment of such animals

Significant activities

Public benefit

The Charity remains committed to supporting local people within the immediate area of the shelter, which is rural and impoverished, to better care for their animals, providing vaccination and neutering services for village dogs and cats, improving the health and welfare of local animals and also building a trusting relationship with our neighbours. This important work does not generate any revenue and thus increases the associated costs for veterinarian care.

The trustees of Santerpaws Bulgarian Rescue have had regard to the guidance issued by the Charity Commission on public benefit.

Volunteers

The Charity remains indebted to three Senior Volunteers, one heading up re-homing and fostering, one leading on behavioural management and support to adopters and one heading up fund-raising initiatives. The person holding the position of senior volunteer for fostering and re-homing has changed but the role remains the same.

The Charity continues to be extremely grateful for the support of a small cohort of very committed volunteers who give up their time, as available and when required, and who continue to support various functions of the Charity.

The Charity's only income remains solely derived from donations from private persons and the payment of an adoption fee for each animal re-homed. Without the continued support of the fostering co-ordinator and behavioural support Senior Volunteers it would be inevitable that more dogs would be relinquished by adopters and ultimately more dogs would need to be returned to Bulgaria when an adoptive placement breaks down. This year the fund-raising Senior Volunteer has overseen activities that have raised over £21,000 to support the Charity functions

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SANTERPAWS BULGARIAN RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 6 APRIL 2025

ACHIEVEMENTS AND PERFORMANCE Charitable activities

Staffing at the Shelter now comprises of 6.5 kennel assistants, this staffing is to allow Ms Bowyer to oversee the daily interactions with our vet (neutering, vaccinations, official registration of animals, and treatment for illness etc.) and to have the necessary administration time. Currently, an average 250 dogs are being cared for at any one time at the shelter. With dog numbers now rarely dipping below 250 a staffing increase was essential to ensure there is always a safe, nurturing and enriching environment for the animals. The minimum number of four workers required has been increased to six and a half staff members.

With reduced adoptions and the number of animals abandoned at the shelter remaining raised the number of dogs in the care of Santerpaws Bulgarian Rescue continues to be increased. To ensure compliance with shelter requirements the Charity continues to utilise a small network of Bulgarian foster placements overseen by Ms Bowyer to accommodate this increase. It remains the case that the number of dogs admitted frequently exceeds the number of dogs homed and transported in any one month. Santerpaws Bulgarian Rescue continues to have a high profile across social media and this means high expectations of local people, local officials and also tourists holidaying all over Bulgaria, with ever increasing numbers of stray dogs and cats being brought to the shelter.

Adoption fees:

Adoption fees remain at £430 to ensure adoption costs are positively comparable with other rescues to encourage adoptions. The £430 still does not cover all costs incurred (transport, passport, microchip, vaccinations, health certificates etc.) but is set at this level to seek to remain comparable and viable when considered against other rescue organisations. The deficit is increased where an animal has been a long-term resident at the shelter or has needed veterinary treatment in excess of usual interventions such as neutering and vaccinations etc. The Trustees have considered raising the adoption fee but have concluded that this is not viable as it is noted some people have chosen not to adopt citing the current fee as excessive. Again, this regularly incurred deficit means that Santerpaws Bulgarian Rescue has continued to be reliant on public donations and has needed to organise 'emergency appeals' to raise funds to cover the cost of food or the unexpected medical costs of individual animals.

Increasing costs combined with adoption requests remaining significantly reduced for some time continues to hit the Charity hard. This continues to be a significant cause for concern.

Transportation:

Santerpaws Bulgarian Rescue continues to use the same transport company to move adopted animals to the UK and other European countries. The transport company is safe, compassionate and reliable. There have been no issues raised in relation to importation requirements. This on-going long-standing professional collaboration means that there continues to be a secure and trusting relationship between the Charity and transport company.

The arrangement currently remains the best option. The Charity continues to have one suitably equipped and appropriately maintained vehicle, although it is noted that the van still needs a new turbo, as the new one previously installed is faulty and out of warranty. Unfortunately, this repair has not been achievable, owing to reduced income and the Charity needing to continue to prioritise expenditure and seek to conservatively manage this issue.

Alternative pet transporters have once again been considered as per due diligence but yet again none were competitive in terms of cost. More importantly the transport company used currently is reliable and scrupulous in terms of both animal care and ensuring the correct import documentation is in place.

Santerpaws Bulgarian Rescue has continued to keep abreast of the regularly updated regulations and remains compliant with all lawful transportation requirements.

The documentation required for transport and relating official paperwork remains onerous and subject to unexpected amendments by local officials. This continues to be managed by Ms Bowyer directly with relevant offices in Pleven and Sofia.

Local community:

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SANTERPAWS BULGARIAN RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 6 APRIL 2025

The Charity chose to continue with the commitment to supporting local people within the immediate area of the shelter, which is rural and impoverished, to better care for their animals, providing vaccination and neutering services for village dogs and cats, improving the health and welfare of local animals and also maintaining a trusting relationship with neighbours.

Local neutering work has remained stable, with an increased number of cats being neutered. Santerpaws Bulgarian Rescue continues to work alongside the local Mayor to promote services for neutering local animals. This has had a positive outcome, as the number of puppies born and abandoned in the village has significantly decreased, hence the focus this year on neutering cats. This important work does not generate any revenue and incurs increased expenditure; however this is ultimately an improved welfare outcome for animals and remains in line with the Charity objectives.

There has again been an increase in the need for re-homing/fostering of dogs already in UK and relinquished by owners. Full Rescue Back Up is always provided and covering this continues to be difficult with the current level of volunteers. Still no dog has ever been left without the required support and onward homes have been secured for all.

Home checks:

The relationship between Santerpaws Bulgarian Rescue and The ATeam (separate Charity dedicated to providing safe, efficient and effective home checks for prospective adopters) continues. The ATeam are used to assess the majority of prospective new homes, however we continue to utilise our own team of experienced volunteers who are able to undertake home checks that are local to them or which The ATeam are unable to cover.

FINANCIAL REVIEW

Financial position

The total incoming resources for the year ended 5 April 2025 were £175,887, (2024: £178,139). Resources expended for the period totalled £173,912 (2024: £183,363), leaving cumulative surplus funds of £1,975 (2024: deficit of £5,224).

Despite huge efforts holding events and activities to raise funds, overall income is disappointingly reduced by £2,252. Santerpaws Bulgarian Rescue is extremely grateful for the support of a small and very dedicated team of volunteers who work tirelessly to raise funds.

As a result of significant efforts to attempt to reduce feed costs, combined with reduction in adoption numbers has significantly reduced transport costs the charity is pleased to note a reduction in expenditure of £9,451.

In previous years Santerpaws Bulgarian Rescue's expenditure has exceeded income. Losses incurred continue to be subsidised by the Chairman and Treasurer's own private income. It is intended that with anticipated financial recovery, that the Charity will eventually be able to repay some of the private loans made which have been required to subsidise and maintain the viability of the Charity.

Financial management policy:

Santerpaws Bulgarian Rescue has taken note of the advice received from The Charity Commission to implement a written Financial Management Policy. We are a very small Charity, with only three Trustees who are the only persons able to access finances. The Trustees are in weekly, if not daily, contact in relation to all matters, including finances and payment of bills, but nonetheless accepts this advice. Any significant financial decisions are discussed and agreed by the Trustees.

Santerpaws Bulgarian Rescue has now implemented the financial system Xero to support the accounting process.

Receipts are difficult to obtain in Bulgaria, even for professional vet services, where the Charity continues to be kindly offered reduced rates.

Principal funding sources

The Charity's only income remains solely derived from donations and the payment of an adoption fee for each animal re-homed.

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SANTERPAWS BULGARIAN RESCUE

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 6 APRIL 2025

FINANCIAL REVIEW

Reserves policy

The Charity has no reserves due to the current support from the trustees for any shortfalls in deficits. The charity's reserve policy is to be revised once the charity has sufficient reserves.

Going concern

The Charity remains in a position of battling the continued significantly harsher financial climate with the number of animals adopted reduced. This is a non-profit making Charity and the Trustees again aim to break even in the coming financial year. There is no currently known reason why this should not be achievable.

There continues to be an impact from reduced public interest in the adoption of animals; this is a phenomenon that is currently being experienced by nearly all animal rescue and homing organisations. The Trustees are confident that this risk can be mitigated.

An increased focus on utilising a wider range of social media platforms and enhanced (more eye catching and attractive) advertising campaigns are underway to help to negate this concern.

Finances have continued to be channelled into the neutering campaign for locally owned dogs. This absolutely has a direct impact reducing the number of unwanted litters of puppies within the locality and reduces operating pressures and financial burden on the Charity in the longer-term. The Charity is currently attempting to seek a Grant to financially support this aspect of work.

Several new fundraising streams are being actively pursued by the dedicated small team of fund-raising volunteers. Additionally, a number of public events are being considered for their suitability as host venues to both raise awareness of the Charity purpose and to raise funds.

The Charity aims to buy the land the Shelter is built on in the coming year, whilst this has a cost attached rent will be negated and owning the property will open currently inaccessible funding streams - many Grant applications are not permitted where property is rented.

Financial circumstances and reduced adoptions have resulted in the waiting list for admission remaining in place. Santerpaws Bulgarian Rescue is no longer able to accept planned admissions from outside of the local area and, sadly, regularly has to turn down requests to assist abandoned animals.

Canine Brucellosis:

Canine Brucellosis is an internationally notifiable disease that has never been found present in any dog cared by Santerpaws Bulgarian Rescue.

High profile and ill-informed UK media focus has continued in relation to this disease has continued and this, coupled with the on-going attitude and approach of some UK veterinary practices (corporate chains in the main) has remained an obstacle to successfully re-homing dogs to the UK. Santerpaws Bulgarian Dogs continues to ensure that every dog is individually tested for this disease prior to adoption (as before the shelter remains compliant with the required regular random testing system undertaken by Bulgarian veterinarian officials).

Additionally, owners of dogs placed in the UK (some having been placed in the UK 5+years previously) are often faced with hostile and frighting interventions from UK veterinarian practices. Santerpaws Bulgarian Rescue has chosen to continue support all affected owners to challenge this and to educate veterinarian practices where necessary. As before Mrs Hitchcock has continued to maintain links with on-line campaign groups to ensure the Charity has access to up to date and validated information. Ms Bowyer remains in contact with the main Canine Brucellosis groups regarding advice about legal input and Trading Standards etc.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, and constitutes a charitable incorporated organisation.

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SANTERPAWS BULGARIAN RESCUE

REPORT OF THE TRUSTEES

FOR THE YEAR ENDED 6 APRIL 2025

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

CE017490 (England and Wales)

Registered Charity number 1183401

Registered office

8 Jubilee Terrace Middle Street Strood Green Betchworth RH3 7JG

Trustees

S Bowyer P Emes A Hitchcock

Independent Examiner

Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL

Approved by order of the board of trustees on 06 February 2026 and signed on its behalf by:

S Bowyer - Trustee

Page 5

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF SANTERPAWS BULGARIAN RESCUE

Independent examiner's report to the trustees of Santerpaws Bulgarian Rescue

I report to the charity trustees on my examination of the accounts of the Santerpaws Bulgarian Rescue for the year ended 6 April 2025.

Responsibilities and basis of report

As the charity trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

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:

  1. accounting records were not kept in respect of the Charity as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no 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 accounts to be reached.

C S Young BA FCA

Galloways Accounting Limited 15 West Street Brighton East Sussex BN1 2RL

Date: 06/02/2026

Page 6

SANTERPAWS BULGARIAN RESCUE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 6 APRIL 2025

2025
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
175,887
EXPENDITURE ON
Charitable activities
Charitable Activity
173,912
NET INCOME/(EXPENDITURE)
1,975
RECONCILIATION OF FUNDS
Total funds brought forward
(19,314)
TOTAL FUNDS CARRIED FORWARD
(17,339)
2024
Total
funds
£
178,139
183,363
(5,224)
(14,090)
(19,314)

The notes form part of these financial statements

Page 7

SANTERPAWS BULGARIAN RESCUE

BALANCE SHEET 6 APRIL 2025

2025
Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
6
4,448
CURRENT ASSETS
Cash at bank
4,004
CREDITORS
Amounts falling due within one year
7
(25,791)
NET CURRENT ASSETS/(LIABILITIES)
(21,787)
TOTAL ASSETS LESS CURRENT
LIABILITIES
(17,339)
NET ASSETS/(LIABILITIES)
(17,339)
FUNDS
8
Unrestricted funds
(17,339)
TOTAL FUNDS
(17,339)
2024
Total
funds
£
8,378
467
(28,159)
(27,692)
(19,314)
(19,314)
(19,314)
(19,314)

The financial statements were approved by the Board of Trustees and authorised for issue on 06 February 2026 and were signed on its behalf by:

S Bowyer - Trustee

The notes form part of these financial statements

Page 8

SANTERPAWS BULGARIAN RESCUE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 6 APRIL 2025

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable organisation, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

The financial statements are presented in sterling (£).

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

For donations to be recognised the charity will have been notified of the amounts and the settlement date in writing. If there are conditions attached to the donation and this requires a level of performance before entitlement can be obtained then the income is deferred until those conditions are fully met or the fulfilment of those conditions is within the control of the charity and it is probable they will be fulfilled.

Adoption fees are recognised when the adoption has been fully committed to, any deposits held on the adoption are recorded as deferred income.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor Vehicles - 20% Straight Line Computer Equipment - 25% Reducing Balance

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

Taxation

The charity is exempt from corporation tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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continued...

SANTERPAWS BULGARIAN RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 6 APRIL 2025

2. NET INCOME/(EXPENDITURE)

Net income/(expenditure) is stated after charging/(crediting):

Depreciation - owned assets 2025
£
3,930
2024
£
3,717

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 6 April 2025 nor for the year ended 6 April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 6 April 2025 nor for the year ended 6 April 2024.

4. STAFF COSTS

Whilst there are no payrolled staff, the charity undertakes kennel assistant staff totalling 7 (2024:6).

5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies 178,139
EXPENDITURE ON
Charitable activities
Charitable Activity 183,363
NET INCOME/(EXPENDITURE) (5,224)
RECONCILIATION OF FUNDS
Total funds brought forward (14,090)
TOTAL FUNDS CARRIED FORWARD (19,314)

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continued...

SANTERPAWS BULGARIAN RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 6 APRIL 2025

6. TANGIBLE FIXED ASSETS
Motor Computer
vehicles
equipment
Totals
£ £ £
COST
At 7 April 2024 and 6 April 2025 18,360 1,079 19,439
DEPRECIATION
At 7 April 2024 11,016 45 11,061
Charge for year 3,672 258 3,930
At 6 April 2025 14,688 303 14,991
NET BOOK VALUE
At 6 April 2025 3,672 776 4,448
At 6 April 2024 7,344 1,034 8,378
7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ £
Other creditors 22,191 25,659
Accruals and deferred income 3,600 2,500
**25,791 ** 28,159
Within other creditors, amounts due to two trustees total £17,512, (2024: £24,811).
8. MOVEMENT IN FUNDS
Net
movement At
At 7/4/24
in funds
6/4/25
£ £ £
Unrestricted funds
General fund (19,314) 1,975 (17,339)
TOTAL FUNDS (19,314) 1,975 (17,339)
Net movement in funds, included in the above are as follows:
Incoming
Resources
Movement
resources
expended
in funds
£ £ £
Unrestricted funds
General fund 175,887 (173,912) 1,975
TOTAL FUNDS 175,887 (173,912) 1,975

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continued...

SANTERPAWS BULGARIAN RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 6 APRIL 2025

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 7/4/23
in funds
£
£
Unrestricted funds
General fund
(14,090)
(5,224)
TOTAL FUNDS
(14,090)
(5,224)
At
6/4/24
£
(19,314)
(19,314)

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
178,139
178,139
Resources
Movement
expended
in funds
£
£
(183,363)
(5,224)
(183,363)
(5,224)

A current year 12 months and prior year 12 months combined position is as follows:

Net
movement
At 7/4/23
in funds
£
£
Unrestricted funds
General fund
(14,090)
(3,249)
TOTAL FUNDS
(14,090)
(3,249)
At
6/4/25
£
(17,339)
(17,339)

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
354,026
354,026
Resources
Movement
expended
in funds
£
£
(357,275)
(3,249)
(357,275)
(3,249)

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continued...

SANTERPAWS BULGARIAN RESCUE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 6 APRIL 2025

9. RELATED PARTY DISCLOSURES

During the year, two trustees were repaid £7,299, from amounts owed where they had paid for charitable expenses on behalf of the charity (2024: £905). This resulted in a total balance of £17,512 (2024: £24,811) owed to two trustees as at 6 April 2025.

Page 13

SANTERPAWS BULGARIAN RESCUE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 6 APRIL 2025

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Total incoming resources
EXPENDITURE
Charitable activities
Kennel assistance costs
Rates
Volunteer costs
Postage and stationery
Advertising
Sundries
Rent
Animal feed
Transport
Motor costs
Vet services
Rehabilitation kennels
Cleaning
Public liability insurance
Repairs and maintenance
Travelling
Bank fees
Computer costs
Support costs
Finance
Motor vehicles depreciation
Computer equipment
Governance costs
Accountancy and legal fees
Total resources expended
Net income/(expenditure)
2025
£
175,887
175,887
38,770
1,340
2,406
61
2,311
776
1,560
9,368
43,776
3,940
38,813
6,980
3,304
425
5,940
-
3,061
170
163,001
3,672
259
3,931
6,980
173,912
1,975
2024
£
178,139
178,139
26,435
1,340
2,499
115
2,338
1,669
1,444
20,942
47,390
6,749
41,256
14,363
2,422
493
3,506
160
1,110
-
174,231
3,672
45
3,717
5,415
183,363
(5,224)

This page does not form part of the statutory financial statements

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