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2024-06-30-accounts

Charity Number 1192517

Company registration number 12674667 (England and Wales)

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2024

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD

FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

Contents Pages
Reference & Administrative Information 3
Trustees’ Annual Report 4 to 6
Independent Examiner’s Report 7
Statement of Financial Activities 8
Balance sheet 9
Notes to the financial statements 10 to 19

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD

REFERENCE & ADMINISTRATIVE INFORMATION

YEAR ENDED 30 JUNE 2024

Trustees

Professor H W DeBurgh Professor A A Szczerbiak

P Rendek

R C Moorhouse Dr N V Murray J G Bartholomew

Charity number Company number

1192517 12674667

Registered office

30 Finsbury Circus London United Kingdom EC2M 7DT

Independent Examiner

Joshua Kingston BSc ACA

Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR

3

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD

TRUSTEES ANNUAL REPORT

YEAR ENDED 30 June 2024

The Trustees present their report and financial statements for the year ended 30 June 2024.

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 Charity's governing document, the Companies Act 2006 and "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)".

Structure, governance and management

The charity is controlled by its governing document. The memorandum and articles incorporated 16 June 2020.

The Charity is a company limited by guarantee.

Trustees are recruited by developing a wide circle of acquaintances who have knowledge and interest in aspects of the history of totalitarianism. A diverse cross-section of this group is then invited to become trustees.

The trustees meet several times a year to administer the charity, this is currently approximately halfyearly. Decisions may also be made by a majority of trustees responding via electronic means.

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

Objectives & Activities

The Charity's objects are to provide information and education about the history of totalitarianism, particularly in the 20th century. It aims to encourage study and research in a variety of ways including the creation of an annual history essay prize on a different subject each year.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.

The objectives of the organisation are to advance the education of the general public in the subject of totalitarianism and to promote and publish research in all aspects of this subject, in each case for the benefit of the public.

Achievements and Performance

The Foundation’s history essay competition for sixth formers has continued to attract a large number of students. A total of 125 essays were submitted in 2023-24. The subject of the essay competition was "Repression in pre-war NAZI Germany". For 2024-25, the subject will be "Jung Chang and the Cultural Revolution".

The Foundation produced an educational programme, a badge, and a booklet about the Holodomor; the famine in Ukraine 1932 -33. A school assembly plan and a lesson plan about the Holodomor were also published.

4

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD

TRUSTEES ANNUAL REPORT

YEAR ENDED 30 June 2024

A book about repression in the Soviet Union from 1917 to 1953 was written and edited. The cover and pages were designed. At year end it was close to being printed.

Financial Review

The charity’s financial position is sound. Funding has been secured that covers the cost of our operations for at least two years as at June 2024. This provides us with a secure background and the opportunity to expand our operations.

Income for the year was £119,930 (2023: £158,525). Expenditure for the year was £69,838 (2023: £68,113). The charity experienced a surplus during the year of £50,092 (2023: surplus of £90,412).

The company has more than adequate free reserves to operate as it is on a continuing basis. Free reserves are held to protect the charity in case of redundancies, emergencies, or ending of contracts or building agreements. It is hoped to build reserves up to cover 2 years running costs to better cover emergencies, funding shortfalls, or other situations which may arise. The charity currently holds £227,056 in free reserves (2023: 174,976).

The Trustees have assessed the major risks to which the Charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

5

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD

TRUSTEES ANNUAL REPORT

YEAR ENDED 30 June 2024

Statement of trustees’ responsibilities

The trustees (who are also directors of Foundation for the History of Totalitarianism Ltd for the purposes of company law) are responsible for preparing the Trustees’ Report (incorporating the strategic report and directors’ report) and the financial statements in accordance with applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102: The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable company 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 charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approval of Accounts

5 March 2025

The accounts were approved on behalf of the Trustees on ………………… by:

Mr J G Bartholomew Trustee

6

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LTD

INDEPENDENT EXAMINER’S REPORT

YEAR ENDED 30 JUNE 2024

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2024.

Responsibilities and basis of report

As the charity’s trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 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 Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  4. the accounts 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 accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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.

Joshua Kingston, BSc ACA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton 5 March 2025 Bristol BS48 1UR Date: ……………………….

7

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) YEAR ENDED 30 JUNE 2024

Note
Income from:
Donations and legacies
2
Other trading activities
3
Investments
Total income
Expenditure on:
Raising funds
4
Charitable activities
5
Total expenditure
7
Total funds at start of year
14
Total funds at end of year
14
Net income/(expenditure) and
net movement in funds
Unrestricted
Funds
£
114,418
3,250
2,262
Restricted
Funds
£
-
-
-
Total Funds
2024
£
114,418
3,250
2,262
Total Funds
2023
£
156,116
1,725
684
119,930 - 119,930 158,525
3,250
63,588
-
3,000
3,250
66,588
1,725
66,388
66,838 3,000 69,838 68,113
53,092
219,892
(3,000)
95,110
50,092
315,002
90,412
224,590
272,984 92,110 365,094 315,002

The Charity has no recognised gains or losses other than the results for the year as set out above.

All of the activities of the charity are classed as continuing.

The notes on pages 10 to 19 form part of these financial statements See note 10 for fund-accounting comparative figures

8

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

BALANCE SHEET

AS AT 30 JUNE 2024

Company number: 12674667

Note
Fixed assets
Heritage assets
11
Current assets
Debtors
12
Cash at bank and in hand
Liabilities
Creditors : amounts falling
due within one year
13
Net current assets
Net assets
FUNDS
Unrestricted funds
15
Restricted funds
15
Total funds
2024
2023
£
£
119,028
118,016
119,028
118,016
595
1,725
248,292
198,207
248,887
199,932
(2,821)
(2,946)
246,066
196,986
365,094
315,002
346,084
219,892
19,010
95,110
365,094
315,002

For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

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

The directors acknowledge their responsibilities for complying with requirements of the Act with respect to accounting records and the preparation of the accounts.

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

5 March 2025

These financial statements were approved by the Trustees on ....................... and are signed on their behalf by:

J G Bartholomew Trustee

The notes on pages 10 to 19 form part of these financial statements

9

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

1 Accounting policies

Accounting convention

The financial statements have been prepared in accordance with the historical cost convention (except where otherwise stated in the accounting policy note) and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), and the Companies Act 2006.

The charity is a public benefit entity as defined under FRS102. The Trustees consider that there are no material uncertainties affecting the ability of the charity to continue as a going concern.

Income

Income from donations is included in income when these are receivable, except as follows:

I. When donors specify that donations given to the charity must be used in future accounting periods, the income is deferred until those periods;

II. When donors impose conditions which have to be fulfilled before the charity becomes entitled to use such income, the income is deferred until the pre-conditions have been met.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

Donated heritage assets are recognised on receipt at a value based on Trustees' knowledge and experience.

Investment income is included on a receivable basis.

Expenditure

Expenditure is recognised in the period in which it is incurred. Expenditure includes attributable VAT which cannot be recovered.

Raising funds

Raising funds expenditure include those costs incurred in seeking voluntary contributions, costs of goods sold and other costs which include the costs of running and participating in fundraising events and collections and cost of goods purchased for resale.

Governance costs

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the audit fees and costs linked to the strategic management of the charity. Governance costs are included within support costs.

Allocation and apportionment costs

Certain expenditure is directly attributable to specific activities and this has been included in those cost categories. Other costs, which are attributable to more than one category, are apportioned across cost categories on the basis of an assessment of workload carried out from time to time.

10

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

1 Accounting policies (continued)

Heritage assets

Items gifted to the Foundation for the collection are not routinely recognised as assets in the charity due to the benefit of obtaining a valuation not outweighing the cost. Purchased heritage assets include The Foundation's collection of artefacts, and are recorded at cost, less subsequent depreciation. No depreciation is charged as the trustees deem that the assets have indeterminate life. At each balance sheet date the Trustees carry out a review for indicators of impairment.

Debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Derecognition of financial liabilities

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

Pension costs and other post-retirement benefits

The charity contributes to defined contribution pension schemes. Contributions payable to the charity's pension schemes are charged to the Statement of Financial Activities in the period to which they relate.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objects 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 note 14 of the financial statements.

11

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

2 Income from: Donations and legacies

Donations
Gift Aid refunds
Prior year comparative
Donations
3
Income from: Other trading activities
Services rendered
Unrestricted
Funds
£
94,319
20,099
Restricted
Funds
£
-
-
Total Funds
2024
£
94,319
20,099
114,418 - 114,418
Unrestricted
Funds
£
130,316
Restricted
Funds
£
25,800
Total Funds
2023
£
156,116
130,316 25,800 156,116
Total Funds
2024
£
3,250
Total Funds
2023
£
1,725
3,250 1,725

All income from services rendered was unrestricted in the current and prior financial year.

4 Expenditure on: Raising funds

Trading costs
Staff costs
Total Funds
2024
£
3,250
Total Funds
2023
£
1,725
3,250 1,725

All expenditure from trading costs was unrestricted in the current and prior financial year.

12

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

5 Expenditure on: Charitable activities

Staff costs
Legal & professional fees
Other charitable expenditure
Essay prize money
Charity events
Travel and subsistence
Share of support costs (see note 6)
Analysis by fund
Unrestricted funds
Restricted funds
6
Support costs
Computer running costs
Professional subscriptions
Advertising
Accountancy
Bookkeeping
Bank charges
Insurance
Printing and stationery
Rates
Sundry expenses
Total Funds
2024
£
28,165
14,397
8,032
4,759
3,918
223
Total Funds
2023
£
52,386
2,500
1,198
2,050
417
435
59,494 58,986
7,094 7,402
66,588 66,388
63,588
3,000
62,598
3,790
66,588 66,388
Total
2024
£
647
357
41
2,860
-
112
322
1,107
938
710
Total
2023
£
415
83
48
3,025
921
55
294
625
1,471
465
7,094 7,402

13

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

7 Net income/(expenditure) for the year

This is stated after charging: 2024 2023
£ £
Independent examiner's remuneration
- for independent examination services 900 900
- for accounts preparation fees 1,200 1,560

No Trustees have been reimbursed for their out of pocket travel expenses (2023: None). No Trustee received any remuneration during the current or prior financial year.

8 Staff costs and numbers

The aggregate payroll costs were:
Wages & salaries
Social security costs
Pension contributions
2024
2023
£
£
30,214
52,595
442
-
759
1,516
31,415
54,111

No employee received emoluments of more than £60,000.

The average weekly number of employees during the year was 2 (2023: 2), calculated on the basis of average headcount. The total employment benefits received by key management personnel including employer national insurance and employer pension were £Nil (2023: £Nil).

9 Taxation

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

14

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

10 Statement of Financial Activities comparative figures
For the year ended 30 June 2023
Income from:
Donations and legacies
Other trading activities
Investments
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net income/(expenditure) for the year
and net movement in funds
Total funds at start of year
Total funds at end of year
Unrestricted
Funds
£
130,316
1,725
684
Restricted
Funds
£
25,800
-
-
Total Funds
2023
£
156,116
1,725
684
132,725 25,800 158,525
1,725
62,598
-
3,790
1,725
66,388
64,323 3,790 68,113
151,490
68,402
73,100
22,010
224,590
90,412
219,892 95,110 315,002

15

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

11 Heritage assets
At 1 July 2024
Purchases
At 30 June 2024
£
118,016
1,012
119,028

The heritage assets consist of a wide range of artefacts from the history of totalitarianism including a Nazi antisemitic teaching poster, a letter from a prisoner in Sachsenhausen concentration camp, a KGB prison door and a T55 Soviet tank of the sort used forcibly to end the Prague Spring. The collection is for the purpose of display at schools, at Foundation events and at exhibition.

All heritage assets are held at purchase cost.

Summary analysis of heritage asset transactions:

2021: Purchases and additions
2022: Purchases and additions
2023: Purchases and additions
2024: Purchases and additions
£
25,974
83,290
8,752
1,012
119,028

No impairment or disposals have been made.

12 Debtors

Due in less than one year:
Other debtors
Creditors: amounts falling due within one year
Accruals and deferred income
Other creditors
2024
£
595
2023
£
1,725
595 1,725
2024
£
2,100
721
2023
£
2,869
77
2,821 2,946

13 Creditors: amounts falling due within one year

16

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

14 Movement in funds

For the year ended 30 June 2024

Restricted funds
KGB equipment fund
Tank fund
Gulag Book fund
Holodomor Schools fund
Unrestricted funds
Heritage assets
General funds
Total funds
At 1 Jul
2023
£
12,000
61,100
7,750
14,260
Income
£
-
-
-
-
Expenditure
£
-
-
-
(3,000)
Transfers
£
(12,000)
(61,100)
-
-
At 30 Jun
2024
£
-
-
7,750
11,260
95,110 - (3,000) (73,100) 19,010
-
219,892
-
119,930
-
(66,838)
119,028
(45,928)
119,028
227,056
219,892 119,930 (66,838) 73,100 346,084
315,002 119,930 (69,838) - 365,094

For the year ended 30 June 2023

Restricted funds
KGB equipment fund
Tank fund
Gulag book fund
Holodomor schools fund
Unrestricted funds
General funds
Total funds
At 1 Jul
2022
£
12,000
61,100
-
-
Income
£
-
-
11,000
14,800
Expenditure
£
-
-
(3,250)
(540)
At 30 Jun
Transfers
2023
£
£
-
12,000
-
61,100
-
7,750
-
14,260
-
95,110
-
219,892
-
219,892
-
315,002
73,100 25,800 (3,790)
151,490 132,725 (64,323)
151,490 132,725 (64,323)
224,590 158,525 (68,113)

17

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

14 Movement in funds (continued)

Fund Descriptions

The KGB equipment fund represents income received from donors specifically to purchase KGB equipment.

The Tank fund represents income received from donors specifically to purchase a T-55 tank.

A transfer in the current financial year has been included from the KGB equipment fund and the Tank fund due to restrictions being lifted at the point of the purchase of these heritage assets in a prior financial year. The Trustees have also decided to designate the funds held as heritage assets.

The Gulag fund represents income received from donors specifically to fund the publication of the Foundation's book about the Gulag.

The Holodomor schools fund represents income received from donors specifically to develop the schools programme on Holodomor.

15 Analysis of net assets between funds

As at 30 June 2024
Heritage assets
Other net assets
As at 30 June 2023
Heritage assets
Other net assets
Restricted
Funds
£
-
19,010
Designated
General
Funds
Funds
£
£
119,028
-
-
227,056
119,028
227,056
Unrestricted
Restricted
General
Funds
Funds
£
£
73,100
44,916
22,010
174,976
95,110
219,892
Unrestricted
Designated
General
Funds
Funds
£
£
119,028
-
-
227,056
119,028
227,056
Unrestricted
Restricted
General
Funds
Funds
£
£
73,100
44,916
22,010
174,976
95,110
219,892
Unrestricted
Total
£
119,028
246,066
19,010 119,028 227,056 365,094
Restricted
Funds
£
73,100
22,010
Unrestricted
General
Funds
£
44,916
174,976
Total
£
118,016
196,986
95,110 219,892 315,002

18

FOUNDATION FOR THE HISTORY OF TOTALITARIANISM LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024

16 Related party transactions

Transactions with related parties

During the year the Charity entered into the following transactions with related parties:

Employees of the Charity provided services to the Museum of Communist Terror (a company which shares a Director/Trustee with the Charity). An invoice has been raised to the Museum of Communist Terror for services rendered for £3,250 (2023: £1,725). The amount outstanding from Museum of Communist Terror at the year end was £Nil (2023: £1,725.)

There are no transactions with trustees or other related parties other than those disclosed as required by the SORP elsewhere in the financial statements.

19

Audit Trail

Document Details

Title
Financial statements 2024 for signature
Title
Financial statements 2024 for signature
File Name
Financial statements 2024 (ID 240351).pdf
Document ID
69ab80a7eb1446dca1d3924e0a447f6d
Fingerprint
a9a7d81509cbfa8ec797d0b018a7d52d
Status
Completed
Document History
Document Created Document Created by Joshua Kingston (josh.kingston@burton-sweet.co.uk)
Fingerprint: c7aed0dca00e30fade7f888dcf1d3107
Mar 05 2025
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Document Sent Document Sent to Joshua Kingston (josh.kingston@burton-sweet.co.uk) Mar 05 2025
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Document Viewed Document Viewed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)
IP: 193.37.83.74
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Document Signed by Joshua Kingston (josh.kingston@burton-sweet.co.uk)
IP: 193.37.83.74
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Document Sent Document Sent to J G Bartholomew (jgb@museumofcommunistterror.com) Mar 05 2025
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IP: 46.33.158.18
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Document Viewed Document Viewed by J G Bartholomew
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IP: 82.15.95.139
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02:36PM UTC
Document Signed by J G Bartholomew
(jgb@museumofcommunistterror.com)
Document Signed IP: 46.33.158.18 Mar 05 2025
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Document This document has been completed. Completed Fingerprint: a9a7d81509cbfa8ec797d0b018a7d52d

Mar 05 2025 02:37PM UTC