Charity registration number 1206596 (England and Walesl Company registra0 number 04301615 IGREJA MANA ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024
IGREJA MANA LEGAL AND ADMINISTRATIVE INFORMATION Directors Leonardo Jaime De Araujo Aurora Femandes Da Concoi¢ao Gumbe Conslancia Da Gra Sebastiao M8rtins Chiistine Frederiek Krale Tadeu (Appointed 5 December 20231 (Appointed 5 December 20231 Secretsry David Jose Lapa Delgado Santos Charity number (England and Wales) 1208596 Company number 4301815 Règisterèd office 1-9 Sewell Slieet, London England E138AT Independent •xaminer Andrew Millet BA MBA FCA Millet A¢counlanls Ltd Beyond Aldgale Tower 2 Leman Street, London, England, E18FA
IGREJA MANA CONTENTS Page Trustees, Report Ilncluding Directors reporti Independent examiner's report statement of financial acb'vities Balance sheet Notes to the financial slalemenls 7-12
IGREJA MANA Trustees, Report {In¢luding Directors report) FOR THE YEAR ENDED 31 OCTOBER 2024 The trustees present their annual report and financial ststemenls for the year ended 31 O¢tobei 2024. The finan(ial $lalernenls have been prepared in accoidance with th& accounting policies set out in note 1 to the financial statements and comply with thè company's governing docLiment. the Companies Act 2006, FRS 102 "The Financial Reporting Standard appli¢able in the UK and Republic of Ifeland" and the Charities SORP "Acoounling nd Reportii)g by Charitie5". Statement ol Recommended Praolioe applicable lo charitiès preparing their accounts in acoordance with the Finan¢ial Reporting Standard applie8ble In the UK and Republic of Ireland IFRS 102)" Objectivès and activities The Objects lor whi¢h the Company is established are to advance the Christian religion for the benefit of the public by.. Holding player meetings, lectures, broadcastin9 Christian messzges of an evallgelistic and teaching nature. producing andlor distributing lileraluie on Christianity lo Ènlighten others about the Christianity rgligion. Implernenting humanitsrian andlor social help in the field5 of hearth, housing. edu¢alion,agricultUTe and welfare proje¢15 of all kinds, as a practical expr&s5ion of Christian faith. Public benefit The Trustees have paid due regard to guidance issued by the Charity Commission in deoding what activities the Company should undertake. Achievements and pèrformance 1-WORSHIPAND PRAYER Our church offers ¢hurch services during the weekend. We have many Bible study group5 that are given during the week and worship services each Friday and Sunday. These Bible study groups, and the weekend services are given in Portuguese and English langliage. 2- SOCIALAID Due lo COVID-19 many péople started lo suffer because they weie laid off from work. Our church started to do the regular collection ol non-pèiishable goods Ilood, toiletries and clolhingl. We got in touch with several food banks across the UK and managed lo distribute a lol of goods lo those who were in need. 3- MISSION AND EVANGELISM We made several missionary Iiips each month. Our missionaries visited various places across the UK - Grimsby. Rugby, Stoke on Trent, Great Yaiinoulh etc. We were invited to the charity concert in one of the schools in Birmingham which helped us to get many contacts. 4- FAMILY SUPPORT SYSTEM We provide counselling lo familie5. Other projects that help u5 to keep families united is junior chuioh and youth services in which we leach youths and children the important value5 and thus prepare th6m for life. Some of those valLies being taught is faith, respect and honesly. 5- YOUTH SUPPORT SYSTEM Our chuich org8nize8 regular Youth Enctsunters and Bible study groups. 6- PASTORAL COUNSELING Our church is open from Monday to FTiday from 9".30am until 6'.30pm. Every person is weleome lo book a pastoral counselling. We are rnanaging lo help mally people (even those who are not yet a part of Qui chuichl lo overcome problems they ale facing. The problem is a sickne55.finan¢ial struggle or a family that torn apart. We continue lo help many people to overcome their problems. 7- PASTORAL CARE We give a stiong emphasis on strengthening the relationships between the church members by organizing regular get togethers.
IGREJA MANA Trustees, Report (Including Directors report) FOR THE YEAR ENDED 31 OCTOBER 2024 Flnancial reviaw In terms of the financial position at the end of the period, the Charity's net assets position as al 31 October 2024 was £79,662. The policy for holding a reserve is to maintain the conlinuily of Charity's activities stipulated in the Governing Document. The Charity holds no deficits in any funds and has no concerns about the Charity's wnlinuing as a going concem. Risk Management: We are committèd lo a policy of identifying, monitoring and managing the risks that might adversèly affect the activities in which we are involved. In this context, 115k is defined as the potential to fail to achieve charity objectives and for loss, financial and repulalional, inherent in the environrnent in which we operate in the nalure of th& transactions undertaken. The principle risk of the charity has been its dependénee on voluntary incorne. Directors have initiated various processes to mitigate such risk, so that the charity has sufficient resèrvè in the event of adverse conditionlsl. The Direclors have also examined other operational and business risks which they face and confirm that they have taken steps to rniligate the significant risks. Plans for future periods For the next year we plan lo continue with Worship and Prayer, Social Aid, Mission and Evangelitsm, Family Support System, Youth support System, Pastoral Counselling and Pastoral Carè. Structure* governance and management The company is a company limited by guarantee, the company ts also registere(S as a charity in a England and wales. The Trustees, who are also the directors for the purpose of Company law, and who served during the year and up lo the dale of signature of the fsnancial statements were.. Leonardo Jaim8 De Aiaujo Aurora Fernandes Da Conceipo GumbÈ Constancia Da GraGa Sebasti80 Martins Christine Frederiek Krale Tadeu Jorge Manuel Guerra Tadeu (Appointed 5 December 20231 IAppoint&d 5 December 20231 (Resigned 5 December 20231 Rèeruitment and appointment of tmstees Tnjstees are appoinled in accordance with the church's governing document and in line with Charity Cominission guidance. New trustees ale recruited based on the skills and experience requirèd lo support thè effective governance of the church. Potential trustees are invited to observe meetings and are provided with information about the church's mission, responsibilrties of trusteeship. and legal obligations. Appointments are approved by the existing trLJStees and, where applioable, ratified by thè church membership. Pay and Remuneration of Key Personnel Senioi Management staff ale remunerated in line with industry norms, or awarded as a result of any additional training. qu8lific8tions, responsibility and exceptional performance, whère agreed by independent truslÉes. Otherwise, ineretnents are in line with annual cost of living increases across all pay scales. The companvs ¢uirenl policy coneérning the payment tsf trade creditors is to follow the C81's Prompt Payers Code (copies are avail&ble from the CBI, Cèntre Point, 103 New OKrd Street. London WG1A 1 DUI. The compaiiy's current policy concerning the payment of trade credktors is lo.. settle the terms of paytnenl with suppliers when agreeing the terms of each transaction., ensure that SLJppliers are made aware of the terms of payment by inclusion of the relevant terms in conliacts., and pay in accordance with the company's contractual and other legal obl%galions.
IGREJA MANA Trustees, Report (Including Directors report) FOR THE YEAR ENDED 31 OCTOBER 2024 Organisational stru¢turÈ The Iru51ees (who a150 sèrvè as directors of the company lirniled by guarantee) afe appointed in accordance with the company's Arti¢le5 of Association. Trustees are selected based on their commiltnenl to thè mission of the church aiid their ability to contribute to its governan and operations. As part of the inteinalional network ol Igr&ja Mana, based in Portugal. appoinlm6nls are made with consideration of alignrnent lo the wider Ghureh's values and vision. New trustees receive appropriate induction and training to understand their responsibilities under UK ¢harity and company law. Rosponsibilities of Trustees Responsibilities of Directots {undér Company Law) As dirèctors of a company limited by guarantee, Iruslees are responsible for ensuring the Company compliès with the Gotnpafiies Act 2006. Key duties include.. 1. Acliiig within the powers set oui in the company's Articles of Association. 2. Promoting the SLJccess ol the company for its charitable purposes. 3.Exeicising independent judgment and reasonable care, skill, and diligence. 4.Avoiding conflicts of intérèst and declaring any personal interest in proposed transactions or arrangements. 5.Ensuring propel reGoids ale kept and that annual accounls and reports are filed with Companies House. Responsibilities of Trustees (under Charity Law) As Iruslees of a registered ¢harily. they musl comply with th8 CharÈtiès Act 2011 and guidance issued by the Charity Commission. Main duties include.. 1. Ensuring the charity is carrying out its purposes for the public benefit. 2. Complying with the charity's governing document and the law. 3.Acting in the charity's best interests at all times. 4. Managillg the charity's resources responsibly, induding financial controls and risk management. 5. Ensuiing the chaiity is accountablè. transparent, and mèets all reporting requirements to the Charity Commission and other regulators. Independent Examinèr Andrew Millet of Millet Accountants Ltd has been reappointed a5 the charitable company's Independent Examiners during the year and have expressed their willingness to conlinue in that capacity. This rèport has been pi8parèd in a¢eordancè with thè Charity SORP lissued in March 2005} and in accordance with the special provisions of the Companiès A¢t 1985 relating to small entities. The Trustees report lincludino Director5 report) report was approved by the Board of . Leonardo Jaime Dè Arauio Christine Fre ek Krale Tadeu Date..
IGREJA MANA INDEPENDENT EXAMINER'S REPORT TO THE OF IGREJA MANA I report to the trustees on my examination of the financial statements of Igreja Mana (the company I for the year ended 31 October 2024. Re$ponsibilitSe$ and basis of report As the charity's trustees of th& Company land also its directors for the purposes of company lawl, you are responsible for the preparation of the financial Statements in accordancè with the requirements of the Companies Act 200S. Having satisfied myself that the financial statements of the company are not required to be audited under Part 16 of the Companitrs Act 2006 and are eligible for independent examination, I report in ie5pect of my examination of the company's financial slalements carried out under section 145 of the Charities Act 2011. In carrying out my examination l have followed the Dirèdions given by the Charity Cotnmission under section 14515llbl of th6 Charities Act2011. Indèpendent examinerf5 Statement sin the 's gross income exceeded £250,000. the independent examiner must be a mernber ol a body listed in section 145 of the Charities Act 2011. 1 confirm that l am qualified to undertake the examination l am a member of the Institute of Chartered Accountants in England and Wales which is one of the listed bodies I have completed my examination. I confirm that no matters have come to my attention in wnnection with the èxaminaticin giving rre cause to believe that in any material respecl.. ac¢ounling records were not kept in respect of the company as iequired by se¢tion 388 of thè Companies Act 2006. the financial statements do not accoid with those records.. or the financial statements do not comply with the accounting requirem8nls of section 396 of the Companies Act 2006 (>lher than any requirement that the financial statements givè a true and fair view, which is not a matter cc>nsidered as part of an independent examination." or the finanryal slalemenl$ have not been prepared in accordance with the methods and principles of the Statemènt ol Recommended Practice for accounting and reporting by charities applicable to ch8rrf(ies preparing their financial slalements In 3ccordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 1021. I have concerns and have come a¢1055 no other mallers in connection wilh the examination lo which attention should be drawn in this report in order lo enable a proper understanding of the finan¢ial slalements to be reached. Andrew Millet BA MBA FCA The Institute of Chartered A¢¢ountants in England and Wa16S Millet Accountants Beyond Aldgale Tower 2 Leman Streèt Aldgate London E1 8FA Lld 30 Jul 2025 Dale..
IGREJA MANA STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 OCTOBER 2024 Unre5tri¢ted funds 2024 Unrèstrlcted funds 2023 Notes Income from: Donations and legacAes 990,703 955,774 Total income 990,703 955.774 Expenditure on: Chari18ble 8clivitiès SupportActivities 466.376 490.640 438,110 494,688 Totsl expenditure 957,016 932,798 Net income and movement In funds 33,687 22,976 Reconciliation of funds= Fund balanoes al l Novèmber 2023 45,975 22,999 Fund balances at 31 October 2024 79.fj62 45,975 The slalemenl of financial 8clivilies includes all gains and losses recognised in the year. All income and expenditure derive from continuing aclivilies. The note5 on pages 8 10 13 fom) part of the finanaal statements
IGREJA MANA BALANCE SHEET AS Af 31 OCTOBER 2024 2024 2023 Notes Fixed assèts Tangible assets 14,245 17,372 Current assets Debtor5 Cash at bank and in hand 10 47,506 32,505 10.312 35.358 80.011 45,670 Creditors.. amounts falllng due wlthln one year 11 14,5001 17101 Net current assets 75,511 44,960 Totsl assets I•s$ eurrent liabilltlès 89,756 62,332 Creditors.. amounts falling due after more than one year 12 {10,0941 116,3571 Net assets 79,662 45,975 The funds of the company Unrestricted funds 13 79.662 45.975 79,662 45.975 The notes on pages 8 to 13 form part of the financial statements. Thè company is entitled lo the exemption frorn the audit requirement contained in section 477 of the Companiès Act 2006. for the year ended 31 October 2024. The directors acknowledge thèir responsibilities for complying wilh the reqiiirements of the Companiés Act 2006 with respect lo accounting records and the preparatitsn of financial statements. The members have not required the company lo obtain an audit of its finanaal statèments for the year in question in accordanGe with section 476. These financial slaletneiits have beèn prepared in a¢¢oidance with thè provisions applicable lo companies Subject lo the small cornpanies reginiè and in accordance with FRS102 SORP. The financial statements were approved by the board on .3o.- C4N- >tsJs Leonardo Jaime De Araujo Christine Frederiek Krale Tadeu Company registration number 04301615 (England and Wales)
IGREJA MANA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024 Accounting policies Charity informaJon IGREJA MANA is a Pfivate oompany limitèd by guarantee incorporated in England and Wales. The registèred office is 1-9 Sewell Street. London, England. E13 8AT. Each of the members is liable to contribute to an amount not exceeding £10 towards the assets of the charity in the event of liquidation. 1.1 Accountiny convention The financial Statements have been prepared in accordance with the company's governing document, the Companies Act 2006, FRS 102 'The Financial Reporting Standard applicable in thè UK and Republic of Ireland and the Charities SORP 'Aecounting and Reporting by Charities.. Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financi81 Reporting Standard applicable in the UK and Republic of Ireland IFRS 1021" The company is a Public Benefit Entity as defined by FRS 102. The financi81 statements are prepared in sterling, which is the functional curien¢y of thè company. Monetary amounls in thes2 financial statements are iounded lo the nearest £. The financial stslemenls have beèn prepared under the historical cost convention .Th$ principal accounting policies adopted are sel out below. 12 Going COnC8rn Al the lime of approving the financi81 stalemenls. the have a reasonable expectation that the company has adequate resources to continue in operational existence foi the forès@eable future. Thus the continue to adopt the going concern basis of accounting in preparing the financial slalètnents. 1.3 Charitable funds Unrestricted funds are available for use al the dis¢rotion of the in furtherance ol their charitable objectives. Restricted funds are subject lo speufic conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted fund5 are set out in the notes to the financial slalements. Endowment fund5 are subject lo spe¢&fie conditions by donors that the capital musl be mainiained by the company. 1A Income Income is recognised when thè company is legally entitled to it after any perfomance conditions have been met, the amounts can be measured ieliably. and it is probable thal income will be received. Cash donations are recognised on receipt. Other donations are re¢ogiiised once th8 eompany has been notified of the donation. unless performance conditions require deferral of the arnount. Income tax recoverable in ielation to donations received under Gift Aid or deeds of covenant is iecogni5ed at the time of the donation. Legacies are recognised on receipt or olhetwise if the company has been notified of an impending distribution, the amount is known, and receipt Is expe¢t?d. If the amount is not known, the legacy is treated as 8 CQlltingènl asset.
IGREJA MANA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Ac¢ounting poll¢ies Icontinuedl 1.6 ExpendFturè Expenditure is recognised once there is a legal OT constructive obligation lo transfer economic benefit to a third party, it is probable that a transfer of èconomic benefits will be required in settlement, and the amount of the obligation cai) be measured reliabfy. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs atlribiitable 10 8 single gclivity are allocated directly lo that activity. Shared c051s which contribute to more than oné activity and support costs which are not 4llribiitable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Cenlral staft costs are allocated on the basis of lime spent, and depreciation charges are 311ocaled on the portion of the a55et's use. 1.6 Tangible fixed a5¥ets Tangible fixed assets are initially measured al cost and subsequently rneasured at cost or valuation, nel of depreciation and any impaiirrent losses. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their uselkjl lives on the following bases". Motor vehides 18°/o reduang balan&ng meihod The gain or loss arisiiig on th8 disposal of an asset is deteTmined as the diffèrence beeen the sale proceeds and the carrying value of th6 asset, and is recogni5ed in the statement of financial activiti&s. 1.7 Impairment of fixèd assets At each reporting end date. the directors rewews th& cairying amounts of ils tangible assets to determine whether there is any indication that those assets have suffered an irnpairmenl loss. 11 any such indication exists, the recoverable amount of the asset is eslirnated in order to determine the extent of the impairtnsnl loss Irf aiiyl. 1.8 Cash and cash equivalents Cash and cash equivalents include cash in hand. deposits held at call wrf(h banks, other short-term liquid investments with original malurilies of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in eurient liabilities. 1.9 Financial instruments The company has elected lo apply the provisions of SÉ¢tion 11 'Basic Financial Instruments, and secb.on 12 'Other Financial Instruments Issues, of FRS 102 to all of ils financial insliumenls. Financial instruments are recognised in the ¢oFllpany's balance sheet whèn the company becomes paty to the contractual prowsions of the instrum6nt. Financial assets and liabilities are offsèt, with the net amounts presented in the financial slalements, when there is a leg811y enforceable riglit to set off the recognised amounts and there is an intention to settle on a nel basis or to realise the asset and settle the liability simultaneously. 8asic financialassets Basic financial assets. which include debtors and cash and bank balances, are initially mèasured at transaction price including transaction costs and are subsequently cairied at amortised cost using the effe¢tive interest method unless the arrangement conslilules a financing transaction. where tlie transaction is measured al the present value of the future receipts discounted at a tnarkel rate of inl8resl. Finanaal assets classified as receivable within one year are not amortised.
IGREJA MANA NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI FOR THE YEAR ENDED 31 OCTOBER 2024 Accounting policiès IContinued} Basic financial liabilities Basic financial liabilities. including creditors and bank loans are initially recognised at transaction price unless the airangetnènt constitutes a financing Iransaclion. where the debt instrumènt is measured at the present value of the fuluie payments discounted al a maiket rate of interest. Financial liabilities classified as payable within one year are not 8mortisÉd. Debt instruments are subsequently cairied at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay foi goods or services that have been acquired in the ordinary course of opeialions from suppliers. Amounts payable are classified as cuirenl liabilities if payment is due within one year or less. If not, they are presented as non-current liabi5ities. Trade ciedilors are recognised initially at trans8Ction price and subsequentty measured at amortised cost using the effe¢live intèrèst method. Dereeognilion of financial liabilities Financial liabilities are derecognised when the company's contractual obligations expi¥e tsr are discharged or cancelled. 1.10 Employèe benefits The cost ol any unused holiday enlillernent is recognisèd in the period in which the employee's 5ervice$ are received. Tertnination benefits are recognised imrnedialely as an expense when the company is demonstrably committed lo lerminale the employment of an employee or lo provide lerminalion benefits. Critical accounting estimates and judgements In the application of the company's accounting policies. the are iequiied to make judgements, eslimates and a$5umplions aboLJt the carrying amount of assets and liabilities that are not readily apparent from other SoUrs. The estimates and associated aSSLJmptions are based on historical experience and other fa¢tors that are considered to be relevant. Actual iesulls may diffèr from these estimates. Th8 estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accountiiig estimatès are recognised in the period in which the estimate is ievised where the revision affects only that period. oi in the pÈriod of the revision and future periods where the rewsion affects both currenl and future periods. Income from donations and legacies All money received ar8 donations from the Igreja Mana community. Unrestrietsd funds 2024 Unrestricted funds 2023 Donations and gifts 990,703 955,774
IGREJA MANA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 Expenditure on Charitable actlvities Unrestricted Unrestrtcted funds funds 2024 2023 Direct costs Charitable expenditure (Local and Overseas donation) 466.376 438,110 Share of support and governance costs (see note 51 Support Govern8nce 486,140 4.500 490,488 4,200 490,640 494.688 Analysls by fund Unrestricted funds 957,016 932,798 Support costs allocated to activitles 2024 2023 Support Cost Light, Heat & Power Rent. Rates & Olhei Premisès Costs Motor & Travel Costs Bank Charges General Insurance Office 8 Church Running Costs Telephon8, Fax & Internel Staff cost HP Interest Other Expenses Depreeialion and impairment Govomance costs 27,634 291,319 9,758 10.529 7.418 58,602 3,645 69,284 25,997 314,155 38,925 11,969 5,701 19,727 4,193 65,462 546 4.825 3,127 4,500 3,813 4,200 490,640 494.688 Analysed beet. Qharilable activities 490,640 494,688 Trustees, romuneration and expensgs During the year, no Trustees recèived any remuneration or (>ther benefits P023'. £nill. 10-
IGREJA MANA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OGTOBER 2024 Employees The average monlhly number of employees during the year was.. 2024 Number 2023 Number Total Employment costs 2024 2023 Wages and Salae5 69,284 65,462 Thefe werè no èmployees whose annu31 remun8ration was more than £60,000. Taxation The charity is exempl from taxation r>n its activitie5 because all 115 income is applied for charitable purposes. Tanglblè fixèd assets Motor vèhlcltrs Cost Al 1 November 2023 14.245 Al 31 October 2024 14.245 Depreciation and Impaimient Depreciation charged in the year Carrylng amount At 31 October 2024 3,127 14,245 At 31 Odober 2023 17,372 10 Dèbtors 2024 2023 Amounts falling due withln one year: Rent Deposit Piepayments and a¢¢rued income 39,256 8.250 10.312 47.506 1Q,312
IGREJA MANA NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024 11 Creditors.. amounts falling due within one year 2024 2023 Other laxalion and sts¢i81 security Other credilois 710 4,500 4,500 710 12 Crèditors.. amounts falling due aftar morè than one yèar 2024 2023 HP creditors other cieditors 8,550 1,544 13.e94 2,663 10,094 16,357 13 Urtrestricted funds The unrestrieted funds of the charity mpriSe the unèxpended balances of donations which is not subject to specAfic conditions by donors as to how il can be used. These include designated funds which have been set aside out of unie5tricted funds by the trustees for specific purposes. At1 November 2023 Incoming re30urces Resources At 31 October xpended 2024 Unrestrietèd fvnd 45,975 990,703 1957.0161 79,662 Previous yaar= At1 November 2022 Incoming rèsources R&sourc•s At 31 October expended 2023 Unrestricted fund 22,999 955,774 1932,7981 45,975 14 Rèlated party transaetions There were no disclosable related party transactions during the year {2023 - nonÈl. 12-
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Name AnnualReport_2024.pdf Creator Andrew Millet (andrew@millet.org.uk) Date 30 July 2025 11:17:53 UTC Identifier 38fe8df2-6985-4963-886b-88a6159f0be1
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Andrew Millet
E-mail andrew@millet.org.uk Signed 30 July 2025 11:18:31 UTC IP address 31.55.144.73