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2025-03-31-accounts

Charity registration number: 1198353

Romanian Woofers Need You

Annual Report and Financial Statements for the Year Ended 31 March 2025

Doc ID: d75b9f1e65769c8187561603e7cd79e53d0c7454

Contents

Reference and Administrative Details 1
Trustees Report 2-10
Independent Examiner’s Report 11
Statement of Financial Activities 12
Balance sheet 13
Notes to the accounts 14-19

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Romanian Woofers Need You Reference and administration details

Trustees: Michelle Holmes Alice Hodgins Peter Keeling Charity Registration Number: 1198353 Principal Office: 43 Sheffield Road Glossop Derbyshire SK13 8QJ Independent Examiner: Patrick Morrello ACA Third Sector Accountancy Limited Holyoake House Hanover Street Manchester M60 0AS

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Romanian Woofers Need You Trustees Annual Report for the year ended 31[st] March 2025

The trustees present their report and the unaudited financial statements for the period ended 31 March 2025.

Reference and administrative information set out on page 1 forms part of this report. The financial statements comply with current statutory requirements, the memorandum and articles of association and the Statement of Recommended Practice - Accounting and Reporting by Charities: SORP applicable to charities preparing their accounts in accordance with FRS 102.

Objectives and activities:

For the benefit of the public to promote humane behaviour towards animals in Romania and the UK by:

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

The trustees review the aims, objectives and activities of the charity each year. This report looks at what the charity has achieved and the outcomes of its work in the reporting period. The review also helps the trustees ensure the charity's aims, objectives and activities remained focused on its stated purposes.

The charity's main activities and who it tries to help are described below. All its charitable activities focus on animal welfare and rescue and are undertaken to further Romanian Woofers Need You’s charitable purposes for the public benefit.

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Romanian Woofers Need You Trustees Annual Report for the year ended 31st March 2025

Activities:

The main activities of the charity during this period, in line with our aims and objectives, have been fundraising through a variety of pursuits including regular raffles, auctions, donation events and occasional appeals for one-off costs such as replacing the hay machine; as well as maintaining the long-term monthly sponsorship schemes for animal transport, food and veterinary aid costs.

The crisis in the UK rescue system has unsurprisingly continued as there has been no appreciable difference in the cost of living which has seen record numbers of dogs in particular being abandoned or handed in to rescue centres in the post-pandemic period. Despite laws in the UK aimed at illegal puppy farming and backyard breeding, without enforcement, this continues mostly unchecked. This in turn also creates pressure on the UK rescue system both to step in to take in dogs considered ‘overproduced stock’ who would otherwise be destroyed, and to clean up the inadequate adoption processes out of puppy farms and from unscrupulous breeders. All of these and other pressures continue to affect the numbers of placements UK rescues can afford to offer our dogs. However, while the number of animals we are able to import has inevitably fallen post-pandemic, we have also continued not only to maintain relationships with ongoing UK rescue partners, we have also significantly developed a more dedicated partnership with one particular long-term UK rescue partner, who have significantly expanded their intake of our dogs over the last year.

The cost of animal feed has remained high, transportation costs have continued to rise and the number of animals we have transported has increased (243 to March 25 compared to 188 and 189 in the two previous years respectively). These factors are reflected in both the continuation of relatively high levels of aid (£69, 202) and the increase in expenditure on preparation/transportation costs (£85,284 this year compared to £64,005 last year).

Achievements:

In addition to continuing to send regular monthly food aid funds required to meet the needs of the animals in the care of our primary rescue partner during the period, as well as continuing to support a small number of other animal rescuers in Romania to a much lesser extent, we were also able to meet additional substantial challenges:

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Romanian Woofers Need You Trustees Annual Report for the year ended 31st March 2025

Cookie’s story is just one of the thousands demonstrating the value of not only supporting Romanian rescuers with funds to be able to feed and vet treat the animals they rescue but crucially to be able to provide a strong, effective, dedicated and experienced ‘chain of rescue’ along which the animals they have suffered greatly for and sacrificed so much to rescue in desperately unforgiving rural contexts may safely pass to the right homes to best suit their needs.

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Romanian Woofers Need You Trustees Annual Report for the year ended 31st March 2025

Cookie’s Story:

Cookie had been badly beaten by a local known animal abuser, he had wounds to his head and a leg broken from blunt force trauma. Just a pup, when Simona managed to rescue him from the man, he was a mess of pain and suffering.

Cookie’s Fundraising Appeal in May 2024:

“Cookie No puppy should ever look like this It’s not the injuries, the inflamed skin, the wounds, the starvation or even the utter decrepitude: it’s not the brokenness of the body – despite the most horrific injuries and the ravages of disease, we’ve seen thousands of times the miracle of the body’s ability to recover with the right support. The spirit, though, is another matter – sometimes the scars never heal, the fear never leaves, the worries bubbling away just under the surface ready for any number of triggers to resurface – the crushed spirit of a baby who should know nothing more than playing with his friends, brought so low he can hardly lift his head. For him, there was just nothing on the horizon still worth even hoping for

Cookie came in with a broken leg and an immune system on overdrive fighting parasites, wounds and illness, a degraded and already big boy as just a tender baby, a dog Simona thought would never leave as she cried to bring him into a situation without relief or any end in sight. But Cookie does have a chance, a chance in a million for a big boy whose body has worked endlessly to right itself,

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Romanian Woofers Need You Trustees Annual Report for the year ended 31st March 2025

whose spirits have lifted surrounded by kindness and care. He’s playing with his friends now, daily putting distance between his life now and the horrors receding in the rearview mirror of his soul. Cookie’s still only a baby, a big, kind and beautiful boy whose spirit we’re determined to play our part in mending – he’s got his chance in a million to run wonky-legged but free from those horrors of his past into a future of love and comforts and trust and kindness, the life he always deserved. Please be with me this week to make sure Cookie makes it all the way ”

A few months after rescue, getting ready for the bus to the UK:

Cookie made it to the UK in August 2024, showing himself to be a kind and loving dog, loving the company of good people and enjoying lots of dog pals too.

Cookie found his permanent home with his right people in December 24. He’s been a prize winner ever since, of both dog

shows and his family’s hearts:

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Romanian Woofers Need You Trustees Annual Report for the year ended 31st March 2025

Caring for Larger Animals too

Esther had been severely beaten over an extended period of time, had been blinded, wounded, had neurological damage from trauma to the head causing a permanent head tilt, and was finally abandoned to the street where the local authority had been called and were on their way to take her for slaughter. We were able to raise the costs among supporters to pay off the authorities as well as to fund her transport to Simona and the vet treatment for her injuries under the guidance of a specialist equine vet. Unknown to us all at the time in September 2019, Esther was also pregnant and gave birth to a foal a few months later. Alongside our more well-known support for the dogs and cats in Simona’s care, we also run a monthly sponsorship scheme to help towards the hay costs for Esther, her daughter Amina and the other 23 equines and 9 goats in Simona’s care. This year we also successfully appealed for funds towards the purchase of a replacement hay machine as well as bulk purchases of hay when the market price was at its lowest.

Safe and under treatment:

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Romanian Woofers Need You Trustees Annual Report for the year ended 31st March 2025

Esther with her young foal in Summer 2020

Finally this year enjoying the freedom of the land purchased adjacent to Simona to give the horses more space to stretch their legs.

Supporting food security for the larger animals with a replacement hay machine this year for harvesting their own land, as well as buying hay in when the wholesale prices are at their lowest.

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Romanian Woofers Need You Trustees Annual Report for the year ended 31[st] March 2025

Beneficiaries of our Services:

The main beneficiaries of our services are the animals in the care of our primary rescue partner, Simona Cirnu, in Romania – both in terms of food and veterinary aid funds, for additional ad hoc and ongoing costs associated with the maintenance of equipment, vehicles and accommodations to support those animals; and for the transportation of dogs and cats to the UK for rehoming. In addition to supporting our main rescue partner, we also send smaller amounts of regular food aid funds to longstanding colleagues at the Speranta Pentru Animale NGO shelter for animals in the same area of Romania; as well as smaller ad hoc and emergency funds to related NGOs and not for profit animal welfare organisations who work in connection with our primary rescue partner. We have been able to maintain in large part the provision of food required for approximately 400 dogs and cats as well as a proportion of hay costs for 25 equines and 8 goats. We have also been able to contribute in large part towards the maintenance and renewal of accommodations in respect of kennels, safe enclosures, fencing etc for all the animals in the care of our primary rescue partner.

Financial Review

During the year, the charity received a slightly increased income of £172,165 (2024: £170,437) with a larger increase in outgoings: £175,683 (2023: £165,439), giving a year end deficit if £3,518 (2024: surplus of £4,998). Donations are received from voluntary public donations and Gift Aid as well as through a variety of fundraising activities including appeals, donation events, raffles, pop-up shops and auctions. The trustees continually monitor incomings and outgoings to ensure the charity is operating within its resources.

Reserves policy:

The aim of the reserves policy is to ensure that the charity’s ongoing and future activities are reasonably protected from unexpected fluctuations in its income and expenditure. The board periodically reviews the reserves policy and have agreed again this year that working towards a target range of unrestricted general funds, also known as free reserves, of £11,000-£15,125 is appropriate given the risks faced by the charity and the sustainability of its different income streams. Free reserves this year were £16,713, after releasing the £5,000 previously held towards our previously stated aim of developing a capital fund for the purchase of land adjacent to the residence of our primary rescue partner. The reserves policy will be reviewed annually by the trustees to ensure it remains relevant to the charity’s strategic short and longer-term financial goals.

Structure, governance and management:

The charity is a Charitable Incorporated Organisation governed by the foundation document dated 23rd March 2022. The management of the Trust is the responsibility of the Trustees. In the event of a vacancy in the position of Trustee any suitable applicants to fill the post will be considered for suitability by the existing Trustees. The Trustees have undertaken a risk assessment in order to identify any risks to which the Trust is exposed. Systems have been established to mitigate risks. The trustees are members of the charity but this entitles them only to voting rights. The trustees have no beneficial interest in the charity. All trustees give their time voluntarily and receive no benefits from the charity.

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Romanian Woofers Need You Trustees Annual Report for the year ended 31[st] March 2025

Statement of responsibilities of the trustees

The trustees are responsible for preparing the trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Charity 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 group and of the incoming resources and application of resources, including the income and expenditure, of the charitable group for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charitable group and enable them to ensure that the financial statements comply with the Charities Act 2011. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

21 / 09 / 2025

The trustees’ annual report has been approved by the trustees on ……………………….. and signed on their behalf by

…………………………………….

Michelle Holmes

Trustee

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Romanian Woofers Need You Independent examiner’s report to the trustees

for the period ended 31 March 2025

I report on the accounts of the charity for the period ended 31 March 2025 set out on pages 12 to 19.

Respective responsibilities of trustees and examiner

The charity's trustees are responsible for the preparation of the accounts. The charity’s trustees consider that an audit is not required for this year under section 144 of the Charities Act 2011 (“the Charities Act”) and that an independent examination is needed.

It is my responsibility to:

Basis of independent examiner’s statement

My examination was carried out in accordance with general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a ‘true and fair’ view and the report is limited to those matters set out in the statement below.

Other matters

Your attention is to drawn to the fact that the charity has prepared the accounts (financial statements) in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

We understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

Independent examiner's statement

In connection with my examination, no matter has come to my attention:

  1. which gives me reasonable cause to believe that, in any material respect, the requirements:

  2. to keep accounting records in accordance with section 130 of the Charities Act; and

  3. to prepare accounts which accord with the accounting records and comply with the accounting requirements of the Charities Act

have not been met; or

  1. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Patrick Morrello ACA

Third Sector Accountancy Limited Holyoake House Hanover Street Manchester, M60 0AS

23 / 09 / 2025

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Romanian Woofers Need You

Statement of Financial Activities for the year ended 31 March 2025

Unrestricted
funds
Note
£
Income from:
Donations and legacies
3
108,770
4
63,395
Total income
172,165
Expenditure on:
Raising funds
5
18,863
Charitable activities
6
156,820
Total expenditure
175,683
7
(3,518)
Net movement in funds for the year
(3,518)
Reconciliation of funds
Total funds brought forward
20,231
Total funds carried forward
16,713
Net income/(expenditure) for the year
Other trading activities
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
Total funds
2025
£
108,770
63,395
172,165
18,863
156,820
175,683
(3,518)
(3,518)
20,231
16,713
Unrestricted
funds
£
111,764
58,673
170,437
18,924
146,515
165,439
4,998
4,998
15,233
20,231
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
Total funds
2024
£
111,764
58,673
170,437
18,924
146,515
165,439
4,998
4,998
15,233
20,231

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

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Romanian Woofers Need You Charity No.1198383

Balance sheet as at 31 March 2025

Note
£
£
Current assets
Stock
10
1,007
Debtors
11
1,025
Cash at bank and in hand
16,121
Total current assets
18,153
Liabilities
Creditors: amounts falling
due in less than one year
12
(1,440)
Net current assets
16,713
Total assets less current liabilities
16,713
Net assets
16,713
The funds of the charity:
Restricted income funds
-
Unrestricted income funds
13
16,713
Total charity funds
16,713
2025
£
£
1,483
1,681
19,071
22,235
(2,004)
20,231
20,231
20,231
-
20,231
20,231
2024

For the year in question, the charity was entitled to exemption from an audit under section 144 of the Charities Act 2011. The Charity Commission has not ordered an audit to be carried out under Section 146 of Charities Act 2011.

The notes on pages 14 to 19 form part of these accounts.

21 / 09 / 2025 Approved by the trustees on and signed on their behalf by:

Michelle Holmes (Trustee)

Alice Hodgins (Trustee)

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Romanian Woofers Need You

Notes to the accounts for the year ended 31 March 2025

1 Accounting policies

The principal accounting policies adopted, judgments and key sources of estimation uncertainty in the preparation of the financial statements are as follows:

a Basis of preparation

The financial statements have been prepared in accordance with 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) issued in October 2019 - (Charities SORP (FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Romanian Woofers Need You meets the definition of a public benefit entity under FRS102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £ sterling.

b Preparation of the accounts on a going concern basis

The trustees consider that there are no material uncertainties about the charitable company's ability to continue as a going concern.

c Income

Income is recognised when the charity has entitlement to the funds, any performance conditions

Income from government and other grants, whether ‘capital’ grants or ‘revenue’ grants, is recognised when the charity has entitlement to the funds, any performance conditions attached to the grants have been met, it is probable that the income will be received and the amount can be measured reliably and is not deferred.

Income received in advance of a provision of a specified service is deferred until the criteria for income recognition are met.

d Fund accounting

Unrestricted funds are available to spend on activities that further any of the purposes of charity.

Designated funds are unrestricted funds of the charity which the trustees have decided at their discretion to set aside to use for a specific purpose.

Restricted funds are donations which the donor has specified are to be solely used for particular areas of the charity’s work or for specific projects being undertaken by the charity.

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Romanian Woofers Need You

Notes to the accounts for the year ended 31 March 2025 (continued)

e Expenditure and irrecoverable VAT

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:

Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.

f Stock

Stock are items purchased by the charity for auction, sales and other fundraising events and include items such as pet food and animal accessories. These are valued at the lower of cost and net realisable value. The proceeds of auction and sales have been catergorised as 'Income from other trading activities' in the Statement of Financial Activities. There are also some donated items but these are difficult to value and the cost of doing so would outweigh any benefit to users of the accounts. Stock of donated goods has therefore not been included in these accounts and the income has only been recognised when the stock is sold.

g 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.

h Cash at bank and in hand

Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

i Creditors and provisions

Creditors and provisions 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 and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

2 Legal status of the charity

The charity is a charitable incorporated organisation registered with the Charity Commisssion in the United Kingdom (England and Wales) and has no share capital. In the event of the charity being wound up, the liability in respect of the guarantee is limited to £1 per member of the charity. The registered office address is disclosed on page 1.

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Romanian Woofers Need You

Notes to the accounts for the year ended 31 March 2025 (continued)

Unrestricted
£
Donations
98,292
Gift aid
10,478
Total
108,770
4
Income from other trading activities
Unrestricted
£
Auction and Sales
57,657
Auction and Sales -postage
5,738
Total
63,395
5
Cost of raising funds
Unrestricted
£
Fundraising Expenses
11,611
Auction and Sales - Postage
6,735
General Postage, Printing and Stationery
270
General Expenses
247
18,863
Restricted
£
-
-
-
Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
Total 2025
£
98,292
10,478
108,770
Total 2025
£
57,657
5,738
63,395
2025
£
11,611
6,735
270
247
18,863
Unrestricted
£
97,865
13,899
111,764
Unrestricted
£
50,708
7,965
58,673
Unrestricted
£
10,504
7,965
397
58
18,924
Restricted
£
-
-
-
Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
Total 2024
£
97,865
13,899
111,764
Total 2024
£
50,708
7,965
58,673
2024
£
10,504
7,965
397
58
18,924

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Romanian Woofers Need You

Notes to the accounts for the year ended 31 March 2025 (continued)

Animal transport costs
Aid
Kennelling
Romania animal assessment visit
Accountancy
Other expenses
Total expenditure - all unrestricted
7
Net income/(expenditure) for the year
This is stated after charging/(crediting):
Independent examiner's fee
2025
£
85,284
69,202
-
867
1,440
27
156,820
2025
£
1,440
2024
£
64,005
75,088
5,298
-
2,124
-
146,515
2024
£
1,644

Neither the management committee nor any persons connected with them received any remuneration

No trustee or other person related to the charity had any personal interest in any contract or transaction entered into by the charity, including guarantees, during the year.

There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.

The Paypal account is on Michelle's name. Michelle is acting as trustee of charity assests.

The charity is exempt from tax on income and gains falling within Chapter 3 of Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects. No tax charges have arisen in the charity.

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Notes to the accounts for the year ended 31 March 2025 (continued)

10
Stock
11
Debtors
Other debtors
12
Creditors: amounts falling due within one year
Other creditors and accruals
Goods for resale
2025
£
1,007
1,007
2025
£
1,025
1,025
2025
£
1,440
1,440
2024
£
1,483
1,483
2024
£
1,681
1,681
2024
£
2,004
2,004

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Romanian Woofers Need You

Notes to the accounts for the year ended 31 March 2025 (continued)

13 Analysis of movements in unrestricted funds

Balance at 1
April 2024
£
15,231
Designated land fund
5,000
Total
20,231
Comparative period
Balance at
registration
£
15,233
Designated land fund
-
Total
15,233
General fund
General fund
Income
£
172,165
-
172,165
Income
£
170,437
-
170,437
Expenditure
£
(175,683)
-
(175,683)
Expenditure
£
(165,439)
-
(165,439)
Transfers
£
5,000
(5,000)
-
Transfers
£
(5,000)
5,000
-
Balance at 31
March 2025
£
16,713
-
16,713
Balance at
31 March
2024
£
15,231
5,000
20,231

Designated land fund

A fund towards the purchase of further lands adjacent to the property of the primary rescue partner to facilitate the greater production of in-house hay as well as the permanent transfer of horses to enable more space and enrichment for those animals permanently in situ.

14 Analysis of net assets between funds

Net current assets/(liabilities)
Total
Comparative period
Net current assets/(liabilities)
Total
General
fund
£
16,713
16,713
General
fund
£
20,231
20,231
Designated
funds
£
-
-
Designated
funds
£
-
-
Restricted
funds
£
-
-
Restricted
funds
£
-
-
Total 2025
£
16,713
16,713
Total 2024
£
20,231
20,231

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