THE BRITISH AND FOREIGN UNrrARTAN ASSOCIATION {INCORPORATED)
(Incorporaled as a COm￿Y limited by guarantee and not having a Share CA￿1>
Company Number 141130
TRUSTEes REPORT AND ACCOUNT8
FOR THE YEAR ENDED 30 SEPTEMBER 2023
REFERENCE AND AOMINISTRATIVE INFORMATION
R•ghtered Offl¢•
Ew Hall, 14 Essèx StreoL London. INC2R 3HY
Trnst•oslDlro¢torn
Alan Ruston
Rosemary Rustc
Jtsan Cook
Wlliam Featherslono
Dorothy Hewerdino
Jennwer Janes
Ann Paart
Nell Sander8
Jeffrey Teaglfr (Treasurer)
David L Wkes IChaim7an}
Elizabeth Slade
Elizabeth Slade
Audltors
Shaw Glbbg (Athjit) LimRed
264 Banbury Road
Oxford
OX2 7DY
Bank•r•
CAF Bonk Ltd. 25 lfjngs Hil Avenug West. Malling, Kènt. ME19 4JQ
Sollci¢ors
Charfes Russell Speechtys LLP
5 Floet ptace. London EC4M 7RD
Invo8bMnt Manag•rs
Redmayng Bentl•y, 9 Bond Court, Laed¥ LSI 2JZ
Charfty Roglstrallon
Registered as a Charity No: 255205

THE BRrrisH AND FOREIGN UNITARIAN ASSOCIATION IINCORPORATED)
TRUSTEESIDIRECTORS. REPORT
For the year ended 30 September 2023
Th8 Company is IwnA¢d ty guarant¢¢ ond has rtts sharo ¢witd. Tho princip81 a¢ti?rits95 Complry ¢oMlst of <11
lh• of hw¥stmenl8 on¢ Ihg aPPttalKm of the In¢om? th¢rkn for Ih benefft ol the General Assgmbly uf
UnitorfaTh Free Chri8llan Churches and14 as trusl88of knnd$ for wlwJious pwpose8.
The 109th oldi￿ry Goneral me￿ Of1￿ A$$￿￿tion was held 91h March 2023 al H•H. 14 a$ex Siwt,
LorKlon I￿2R3￿Y.ThoaTr￿I rowrtartd acwJnlswere&dopfed srxlfv HonoraryOffKw8 and EX￿l￿ecOMmrtt8é
members. who Xt as the TN$tee8lDtrectw$ wpJe tk¢l•d.
The A$8cdknn has eonfjnu8d lo awlyse tha risks assodat8d wilh its oporatlJn5 as part of Its on.go¢ng pol
do¥•Topffl•rrt.
Pubwc B¢n•lll
Tho Trn8te¢¥lO¥¢dus tske aco)uni the Charty Corrffil88hJn'8 guld￿ on public •nd b8lEa¥e that the
athit*$ dTho Bthilth *nd UnlIa￿an AtssedalloTh IlncorpNated) arèAn w7th Ihai ould**o.
¢Jb]•¢tr¥•• •nd A¢trlll
Tho i+*$ forwhlthlha Assoclalionls establ&th8d are..
The diffusion and supportollhg of Vnttadan ChTtsllanlty.
The publi¢atiDn 8rKI ¢iFcul•l￿Th91 bibli¢al, thMfogKal. •dofil￿. and lkn knv*l8dge folatqd lo Urthrian
ChrKslanity.
To do all Such olhor llwtul things as are th￿￿@Al#l or tLY*luthelo the attaIr¥n￿dth abob* objects. c
of thgm.
Thototal ￿￿orn￿g resourc81 ofthe Company ￿they0￿r. pa￿1¥[$￿whjCh ¥rg sILOWn In Ihestatemenl ofFlnandal
A¢lfv￿0S. ￿0￿nted to£141.35012022.. £134,280)￿l olwhS¢h was thvostment Incfym. Thor•w•m no lega¢05 duriAo
Ihe y4ar. IrNestmant income and Interest levafs Impm¥8d sbghly. desprtè tho unrealknod loss Inv¢$lm8nt WdluÈs of
£98,012 12021. NM). Portlclio managern8nt fe85 W8rg £20294 {2022.. £22,983). £95,972 12022.. £95.4201 w8$
dk%lrfbut¢d lothe r•8kn¢tedfiV￿s. Th*giantJMyaW¢ttsthe GentfalAtss*WofUrytarianand Free Chri51wn chur¢h$
wa¥ £27.43212022.. £29.3S3).
FIMn¢lal R•vlvw
Th? Re50Nes Pc4w 51at•S'.
The Assodat4on ne8ds reser¥8s io ensure th¢ of the fvThalorthg ofthtr Ch4thf. The A550rAaliDn
t bav8 any cuwr8nt sourca otlncorne otherthan tha occa81ono118gacy. Th¢As$od￿on rol￿ upon tho
9BI￿a￿d by its un•xpended r•s•r￿ to fthdortako fts seNlrb of cu5todHn tr4JSteeshlp to Unrfarkin and Free CtwMl8n
Churthes and to adrfilni8t¢r vadou$ sm*1 bv$ts lor the beneffl of the Unllwian mowemeni wiU*) tho Unit•d ￿ngdoM
andatcertain ov8rseas tocat"ons. The Asseda140n donale¥St$ annual 8uWus to Ihe General Assembly of Unlwan
Fm chrt￿an Chwtho$. 4 ¢5)urs¢ pernilltett by Ns Memorandum atKIAthde• olAs￿¢1￿.
The rang8 ot rg8gr¥8s negd8d to mainlain the wn#nulty of Ihe Charfty at pre&ent levels ol Is ludge(I by Ihe
M8nawng TrustseB to bo arouTKI 30% of annua wicffio. Th• presont18v81 of f6gerves Is deerwl fo be sufficienf. Th8
M¥aging Truste8$ plan to ¢4)n$¢r¥g Ihe wesent o( rgs¢rv•$ by •n$urfng Ihat Ihtt Inves¢￿￿nts are well managed
and th8 expenditures are c4re*Jlly eontroled. The1gv81 olrg8grvg8 the poN¢y be favl*wed at SUCC88(ting
OrdiNry General Mgeliw$ annudty kn FebFU4ry.

THE BRITISH AND FOREIGN UNITARIAN ASSOCIATION {INCORPORATED
TRUSTEESIDIRECTORS, REPORT (Contlnuedl
For the year ended 30 September 2023
Intrt#tm•nt Polty
TM TnveslB)enl Ma￿9•r4$ instructed and ha$ agreed to ION￿9 balanced tswe$lment Stralogywhlch WM malntah
adequate dggree oldNe￿￿1r￿ti0n withlrb an acceplabl8 I?￿1 of risk. whifsl seeklng to maxlmise Ihe over815 return.
Tho Eth¢uti¥o COM￿lle8 l¥aftxlous to 5nve•t In comparllès and trusts with good etlthl Standards and a¥oNJ
paTh&s Wbth sknrficara knvolv¢ment ln akohol. a￿amentS. toba¢co ond gamblith9.
Impa¢t tsf th• •¢0noml¢ ba¢kdrop
Thèv•fve ofthè invaslrnent portlollo nowstands * £3.078.403. Th8 dNld8nd has imPFovod by&3%. As
such11 Is fdtthal there are no foreseeab￿ [￿UeS of Imowdlale conc•r
R••poMlbllNl•• of theTnwt8oalDlrn¢t¢rn
Tho Twste•s twho are di￿r$ oftha 8rllsh 8 A5socl4lbTr forlhe purpose8 of Company Law)
*8 fesp0n8kn1eforpr8pa￿￿9 thÈTNsteBSIDireclcfs' Report and th• fina￿￿1 st8temenls In o¢cordan¢e ￿1h applicabtg
¥ and Un5ted ￿ngdOM Accounllng Standards (United Kingdom G¢neraly Accepted AeLounting Practkel.
Conpgrby law requlr•$ th• TN$t••51Dlr£clors to prepare ffinanaal stalernenlsfor88ch financial Y￿r. *thich Iv• atr
andfair*iewoflh•slat•ofaffairs ofthetharilabJoc4NnpanyAndofthe kn¢oming resourcesand awAK¥tionoIres¢)UF￿$.
kKluding tha incomo and expenLllure. olthe Cha￿tabl& company for Ihe ￿or. In pmparing tho$9 statsments.
It￿ Iruslee￿dIr¢C￿ we rewlredto..
Select suitable occounung polldé$ thèn apply them con$￿t￿n￿Y
Ob5eThethe melfvJ$ and prtnclples In th• Chatth85 SORP
Mak*ludgmMl$ and e5tim818s that ore r&asoDablE and pnthl
Slate whether appllcab￿ UK Ac￿￿nting St8ndards have been fthved, to abry mt•rial thp*rtw85
¢ti5dos8d explalrsed In IhÈ finandal Slate￿nts.,
Prepare the fina[￿￿1 51at•menl$ on Ihe going ton¢xm basks unlass St L8 inappropriat8 to pr88ume Ihal the
thathabk rxAnpanywll c•ntinue In owatbn.
The Tru$i¢eslDirédors aFe ¥8sponsibl? lor kewng proper #ex￿nt￿9 Tecord& Uwl disd05e reasonabh ac¢waw
at any time th• finan¢a81 position of the tharlat4e ¢m)*y and en?blg Ihem to en6urn thAt thè ffirvandal slat￿$
coryjtywlththe CompaniBs Act 2LK6. They afe also risportslbt¢for$Jfeguardlng Ihe asset5 of lhecharltsbjgc￿rypany
8nd h8nc&lor laklng i•asanable $tepststhe prev6t)dan and dèleEtion offraud and other trr¢gularit*$.
ITh 80 fara$ t￿ T￿￿tee510￿8ciU$ oTg •4Yarn.'
There l8r￿ rd&¥￿1 1nf0miali￿ ofwhkh Ihe th¥labl•0)mp￿ls wthtor Iswo*4re.'
Tho tru8t88sldir8t#oTr ha￿￿ke￿ Ihe steps Ihat they ought to hav• taken to ffl*&the￿O￿e$ awarnof any
levaThl inlTrTration 8nd to establiah that th• auditor5 Are aware ofthat Info￿a￿on.
A resolution to ieaFgMt sh￿ Gobbl IAudft) Limknd as lor the en$￿9 year be worvJs¢d at the annual
ggnwal me4thg.
This rwrtha$ been acc11rd￿ wlh Ihe p￿￿￿6￿5 cfPart Vll h]r smal undèr P*1 15
olfhe Compani88 AL120Cfj.
Appro¥¢d by ts TrusteBslDkeGkn OTh 2V 2024 and $i9r*d on thelrljehawty:
LL.
tia?hJ (Choirnj

INDEPENDE
THE BRITISH
AUDITOR'S
SOCIATION
INC
Oplnlon
IN• h•¥• gudtt•rt the financa81 siaternents ol The Brklsh •EKI Foralgn Untstsn (In¢>i￿rated) for Ihe
8ndatt 30 S8Wember 2W23 whith ¢omwts• Iho Slatemenl of Finand¥l AdNStbs, the 8alance Sheet and noteB fo th
fwwityal statwn•nts. IncludlrYJ a summaryol8￿nMc2nt poVtk$. ThèfinansFAI reportirvd fr¥m•workthat has
boen appll¢d In Iheir wwgratSon18 appllcabiolaw and Unknd Kingdom Accountkn9 Slar￿ards. hidudkng FRS 102'Th•
FJnan¢￿l Rewlkng siandanl applKaNe in Ihe UK and Republ¢ ol IrelaTrJ".
In eAwophlon thokndal staternents..
* • INe and faIr￿￿ of th8 8￿e of the com￿n￿S affair5 1$ at 30 S•pt•mber 2023, and ol 18 $tWu8 fortha
yearthgn ended,.
ha¥e beon propwty pFepar8d In xo)rdan¢• ¥Alh Uhft¢d Klngdom GoMwAwtedAcco￿fft￿ng Pradt*.'
ha$4e been Pr￿*¢￿ In ac¢ordantawhh Ihe r8quirèmÈrts oflhè Comp8rwsAci 2riJ6.
foroplnlon
We conduded our audtt In accordance ￿ IntemationaT stand0￿$ ¢n Auditlng (UK) IISAS (UKI} appficable law.
Our fesponsibllib•$ under Ilh)s* it4nd4rds ¥Te further doscdbed kn the Authiorfs regpon$lbllitie5 for the audit of Ihg
r¥wnoal ststemeftts ol OUF rewt. We wo thdopondent of th* t()mpony In a¢¢orlanc& with th8 elhicgl
r¢qulrements Ihal 8¥e relevant to a￿jtt olthe fjnancral 8tatsmeftts knthe UK. Indudi7J Ihe FRC'S Elhlc41 Standard,
ar￿ wè ha¥•fulfil￿d Durott*reth¥GJl rPspor￿1bl1[ll￿s In 8ccordanc8 lh￿0 requk¢ments. ￿tsbelIE¥l lthalth• audit
evhjencgwe have obtalned 15 5fft￿nt and approprfate to pro¥Ade a b•Bls forow opknloTr.
CtsnGlu¥lDM rthllng t• golng conc•rn
In audltiNJ the $l•t•ments. wa ha￿ (ot￿b￿ded that the tru¥tee*lthreKknrs' use of th• gohlo ¢￿rArn basls 01
a¢ethrtlr¥J In tho pF8paraton of Ihè ftnandal stat•m•nts Is appropriato.
Based ofttheworkwe h￿Perf0Mled, wa ha￿ not Id8n￿￿ed anymaterialuneèrtalntieg relaong to trv¢ms or Cp)nthllJ$
tha( Individualty or cdlectively. may cast 5ignifwt doubt on Ihe ¢hwitabYè ¢tynpanYs a￿lty to contlnug ¥8 a golng
corThrn forthe Per￿ ofai I￿$t￿l￿1ve months trom when thg finandal Statemerts￿e authcrfized lorlwe.
Ow re¥ponthNOg$ wd the r8spon5ibthli85 oflh• trusleeslLlredors wilh respect to golrvJ dexrihd kn tho
Oth•rlTr)fomi•
Th00t￿r laf¢rmatkn¢omprb¢%tha Infonnat￿n Indud8d 1nth8trustee51d￿1&￿¥. amuatroport, dherllNinthefinancial
8tsten*nts and OLw*Jditortg r¥>Drt ttweon, The tnist¢eslL1ir•c4ors are r88porwIb￿ trjr Il* olher Informatlon conialn8d
wilhinthe annualroport. Our OF4r*lw ontheflnanclal statwnents do85 not covèr Ih8other Inf0m￿lDn and. except ioth&
oxt•nl oIherw￿È ewicrtty Slated in wr report, we do nol •xpres$ any lomi of #55uTsnce ¢ondu$ion$ thereon. Our
respon81ts1ty Is io read the other infom#iiort and. in éThno 80, con$k1er wheth•r the other Infefmation is m3terMIty
knconsistèn1withtho￿nandal statBmÉnts •rour krKswlodgo Obla￿¢1 in the courso tsfthe audtt oroth8M$¢ app•ars t
be m*rially mi¥¥lated. Ifweider¥tifysuth Trt¢rial inconsiste￿￿OI*ppa￿ntm0tÈrsal m&8latemanls.waare requir
lo det8smin• whdher thi$ rl$e lo a material mb8t*rnent in th8fin4ncial statements the￿Se￿E￿. 11, ba%d on tr
wthwE hove pwformed. wg wKILththatth8rè Li a mat•￿1 mi&$tAtemèM ￿ the oth•flnfmat4on. we ar* rewlrgd t(Tr
Yeportthatfact.
We have nothhvj to ￿POrtED regard.

Opknlon• on gth8rm•tt•r• pr•Krtb•d byth• Com￿￿￿4# A£t2a06
In ￿rOp￿￿on, based on Ihework undgrtaken in Ihe CDurse ￿th*•￿'.
the Infomation oNen kn the trusteesldlract¢rs' ￿port lor thè finandal year for tho fffi#nL¥41 st#toments we
prepor¢d h ￿)￿￿￿ternt wKh the fiMnc&41 stalem¢nts,' and
the WU$tse￿dtrfjc10rS. rnPDrt ha5 begn prepared In aCwthD¢•t￿ffth athlEabJel&aal r8qutr•m•nts.
IAatt4rt on whlch wo ar• requlred ts) r•port ty •MUPtlon
In the 1ghtofourkti•ww￿d undBrthdkny ofthe Mmpany andts eTh¥ÈrorvR¥nlobtalned inthBcoufsp ollhg 8utht,
we haw not wJ•Ntsfied mtsstahrnents in tho tru5teesldrectu¥ reporL
W8 ha¥8 notNng to wort In r•sp•GI Of1￿ f￿h?￿n9 mattars In towhich the Ccfflpsnl¢$ Ad 2Kfj r•qulres ui
lo teportto you Ir, In our oplThoA'.
accountifto rwdB have nL* t48n kept. or retumo #deryate our a￿￿1 hav• not bmn rne*Ned from
notN7etted by us,. or
th817n2ndal elatemerhts are not rn agMmWbt￿ the a¢countirw ter￿5 roiums,. or
Oltr￿te￿iIre0t¢rS. reMw*r￿on S￿￿ed by law are nth mad8,' or
we ha¥9 not al the hlorna14M 4nd •Xpla￿liar4we requlre lorour a￿￿1¢. or
tho truSte¢￿direC4orS wel• nolentttf6d to prOp￿th?￿n￿￿1￿l ¥tstoments in ac¢wdance withth• small tA)mpanlès
eglm8 and lake odvanla9• of tho $m#l companlas, &xemplion$ Ni pr•paMg the IrusleeslOirect¢rs' report.
Il••pon•lbllltl•# of trusio•sldlrnGtorn
A¥ expltheLI morefth ￿thE￿¥ste8¥/dtr£cth' r88ponsbllhl81 il•tw¢nL UlOtru*88lth￿ClOrs ￿ r¢$ponslyt•forih•
PTepEratlon of the llnanclal 8talen*nts and for bdThJ Satisfied that they 9lv* a and faw wew. lor S￿h inteM41
c¢nlrol as Ihe trl￿SIdlTectors deternwn6 Is necgssary trj wopgrat(on of ffin￿da1 statoments Ihat are free
from Mate￿ misstaternonL whe1h0Tth￿ to frwd oreffor.
In prepwlng tho ￿ancIal stsltrmtfttt thè tNSte8slthr8clors 8re r*spans4blè for assess￿g tha companws ablffty to
eorrfinuo 45 a concorn, dfsdosiNJ, ¥5 appfK4blo, matt•rs relalèd lo galny con￿rn 8nd U￿ThJ the ¥￿9 eonc8m
ba&1$ ola¢eountirvJ wl&ss Ihe Ir￿le?81￿￿¢t￿rS dther irrtend to l*u¥Jai8 Ih? wmpaay ¢rto rxase cperalkns. orhave
no reallsl¢ allemati¥e but tvdo 50.
AudltoV• r••pon¥Sbllll•B forth• •udIt￿th#1knthn¢￿l stat•n•nts
Oty¢th￿ are to obtain rea50nthl8 ￿l￿alKe •boknt wh￿h•r th8 Inandal st818ments fr•e from
terial rni88lalement. wh¢thw to fraud cr error, and lo Issue an r8POrt Ihat Indudes our opln1c￿.
Reasonablè a$surnneé li a htgh its￿ ofassurane*. bLÈt15 a guarantee that ¢os)ducted kn accordance whh
ISAS IUIQ wiu thays d8tect 3 material ml¥ststenwil oxlsts. MvdStatsff¢nts can arise from Iraud w erfor and
arg ￿n$l￿O￿l materfd If.Individualty OT inlhe aggr¢gat¢, tW¢ould roasonabty beexye£lgdto itllluencethe
dedskin$ ol usevs laken on the olthtsèflnwd* ststwrts.
lffegtdafith$, In￿ding fraud. are iastanrkns of non40mpliancewlh law5 and regulalon$. We ¢esigTr procedure¥ In
lh¢ wrth our re$pon$ibllitie$, •ulin¢d abovè. to detect m8t•lal mi$stat*rnonls in resped of1ry•9ularthos, vKapthng
fraud. Th8 ext8nttovJhth our prKedLweswe c4pablp of dgtoGlng irregth*itte5. induding froud. is delaikd beltrw.
1. At the ￿annIng $lag& ollhe audrtwe galTr an und8r5tsnding gf Ihg Im aAd royulaliun5which apptyto the
nwany and lThf I￿ n￿nagement 8¢ek to ¢omptywilh Ih05e laws aTrJ regulalkryns. Thi$ us ￿ ptsn
opproptst¢ rfst( a￿08$mon*.
2. Durfng thè audl we I￿S on r418vant il$k*eas amj reviewthe¢ompnan¢¥ wlth the la¥5 and rewlatlon8
maklng iélwwl•nqyirk¥s and undertaklng ¢orrobOrat￿n, for èxampfe byfavlawln9 Board Ilinules and other

We al￿$8 Ihe rlsk4lmatwklm1$8tat¢fflwrt lThth8 fina￿￿13t￿l￿mor18 tncluthng ¥$ o re$ul dfroud 8nd
dertake yocedur8s includlng..
. Rthewlng Ihe wntro15 Set by manwmè
b. Maki)g •w￿leS olmanagemenla$ towhelherlhey fraud w rflw1rr9g￿thl1eI have
taken place, ortNhwe such opwrtunty mvJht exisl
Chalkngng managemenl a55umpkns wlll¥ regard to accowjtlng 05tlmat•s
d. ld¢n￿fy￿lVj and tsstthglourna1 entrie8, partlcularty thos8 whlc* 8PP8aTto be uThJsu81 by slze ow na￿Te
8w#ts• of th• Inhwert bmlJth)ns oran autht.th¢r# 1$ o rf*lhat w•wHI not d8todal trregL4aF#ie$. Ihosg
l••thn9 to a maierial ml$6labmont thg ffinafftcLg1 statamenls or no1￿COmF4&n¢ewtth reg￿tIon8. Thls ¥knk Increa￿&
Ihe mctsthalcompknneewkh a18w or regul8tlDn is removed from the 8vert5 and tra1￿¢%10￿$ r¢ffe¢i¢d kn Ihe
rkn?￿L¥al state￿ts, as we wil ￿ le$$ ￿koWtO bKomo aware ofln8tance$ ofrKTr¢W￿￿QrtQ. The flsk ￿ l$0
gt¢aterr8garding Iw8gulBritfasoccurrkng due lo fraud rather th8n error, a> fraud iTh¥olve8 inlentional conc￿￿•
forgery. colluston. om158lon cf m15r0pre5￿1athDn.
A luther dÈ8uipfjon of ourfespon$trtillll¢s forlhe audil oftheffinancièj stal8mnt51$ h)caled tsn the Financial Reportirv
¢ouncll'8 Web￿te atr. httpS..IA￿￿.frc.Qrs.ukj0￿.workJAud1vAUd￿.an￿as5￿anGe1standaTds￿nthgUIda￿¢¢lS1a￿daIds-
desulplion frMm8 part of oui a￿AitOrS report.
UM of•urrnport
T￿ r•ptsrt Is m*d• Ithlyto tho ¢hJTiiabh *xmparty'$ momb8rs. a$ a bth. In acewdance Chapt¢i3 of Part 16 01
lh& Cory)ank$ A¢t2006.Our a￿d￿Work has been undertak8n 8Othatwe mlghtstat8 toth8c￿rnpaTrfY m?mbÉTStho#è
matters we are r8qLhrad to stale to Ihem In an au¢&torf$ roptyt and fornD tsther purpo¥8. To the full85t exi¢nt pérniiti•d
Iw, w• do nol ¥¢c•pt reBpon$lblhtylo anyone Ot￿rIl￿n lh• ¢crywy arnl Ihe ￿mp￿S rnembers
aboty, for our audrtwort forlhls report. cf forlhe oplnKsTr8 W8 have formed.
Samanlh8 Danlel$ (Sénior Statuiory AudlEorl
Forand on behalf of Show Gibb$ (Audit) Limtt•d
Chart•red Certif*d Accounlants &r¥J 8tabJkny Audtcrf
264 Banbury R¢)•d
oxfo￿ OX2 7DY

THE BRITISH AND FOREIGN UNITARIAN ASSOCIATION IINCORPORATED)
Inco
om
an
arant
not
vin
share ca
STATEMENTOF FIMANCIALAcmviiiES
FOR THE YEAR ENDED 30 SEPTEMBER 2023
88FUA202a
SOFA Yeor ￿sept ))YJ
SOFAweoietthd 2OSept 3)22
41fj4 W5X6
141AI
134
4.M 15.
snd
4,978
.972
Aa)
1.fdl
1.731
IM7
#J &1¢galF
121.f24
161.183
1ST
-15,
4978
-18.iVA
th￿l￿tr*yEa1
-15.898
49
,797 .79315
4012
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