2023-02-28-accounts

Reglstwed Ctharlty Number. 263297 Ramgarhk Slkh Gurthra East London Trustee< Ann￿1 R￿Ort and Anandal Statements Forthe year ended 28 February 2023

Ramgarhla Slkh GurdwaA East London Hmndal St*tthments for the Year Md•d 28 February 2023 Report olthe Independent Audltors 8-10 Stat•m￿ olAn•n¢l•l A¢il¥ li •nc• Sh•4t Notsstoth• AnBndal Sl•tem•nts 13-17 Th¢ fallawln8 Is not p•rtof •t•tutw4cwunl• For th• yw •nd•d 28 F•tsru•ry 2023 18

1liin8•rf￿* Sthh Gurdwarn East Londan ftwrt0lthèTn￿t￿ larth•y••rended z8 Febn•ry2023 The trustees present th•lr annual report and •udlted fin•ncl•l ststements forthe year ended 28 February 2023. Th• tntstees have adopted the provbsbns of AccouNtlnA •nd Reportln8 by Charltles: Statement of Recommended Prac11¢¢ appllcable to ¢horSttes preparln@thelr attounts In accordance wlth the Flnandal Repothg Standard appllcable In the UK 4nd Republlcof Ireland IFRS1021 (effectl¥¢ l J4nu¥ry 20191. Rol•v•nceaftdAdmlnlJtr•llv• Inforni•tlon Charlty Nam• Ramyrhla Slkh Gurdw•rn Eart London Ch•rfty Reg55tratlon Numb•r 263297 Worshlp Re8tsiratlon Numb•r 40163 M•rrfaa• R¢f•rence Numb•r 76171 pr11￿￿1 addf•SS 1fy16 M￿111• Fomt Gale. Lnndon E7 9QX PrM•nt. fr•m 21 Aprll 2013 Prethi Property Holdln8Tru$ieu: Gunl•vSlnth Ch•n• Gurde¥ Slnlh Ch•na Surllt Slnlh Bh•rJl Surjlt Sln8h Bhrjl Ma8h•r Sln8h HtsnJ•n M•8hirSln8h MunJ•n H•rvlnderSln8h Vlrd•• HiThlnd•rSlnih Vlrd•e PawlnderSlnBh S•bh•rw•l P4wlnd•rSlryh S•bh•rw•l Commltt•• of Tru$iees: Prnsldent Baldev Sln8h S•hmbl Jodh Shryh J•ndoo vtce Presld•rt Jodh SlnBh Jandoo IdovSkn8h Sehmbl Hath Slrth Slrn G•ft•rnl Secretary SurlnderSlnBhJandu Vlco Genml Secr¢tsry Hardev sh￿ Slrn SurlnderSln8hJ•ndu Treisurer Gurpl Slnih Bhafflbra Gurp•l Slnth 8harnbra St84e S•cr•t•ry Kow11 51roh P•nesar Raln•yrSIW Panesar Bulldlng Superlntendent Amarlft Slngh Phull AmarJSt Slngh Phuti Assts¢•nt Bulldln8 Supefhtendent S•tpal Sln8h Chana onllnued..

R•mprhl• %kh Gunlw4rn East london Report 01theTrurt￿ lor th• ye•rended 28 Feb￿￿ry 2023 Premnt. from 21Aprfl 2023 .xontlnu•d Store Keeper Hallt Slnth ftcopral EdKatkni Secrntary Mr5 Manjll K•ur M•th• Culturl and Sparts Secrnt•ry DallSlnah BJrnJl MAtrlmonl•l Secrelary Prltam Sln8h Bamrah Sl•tytory Audlto Bu$Sn•M L*r Llmttad, ch•rter￿ C•rthd Actountsnts 3 Wlterslde Drfv4 L•niley 8erkshSr•513 6EZ

R•mgathkn Slth Gurdw•T¥ Ew¢ London The dwrlty Is pverned ty a constltutlon 4d¢pted In Aprfl 1972 and last updated In Moy 2012. The trustees, who are elected every 2 years, are responslble for8en¢rnl ¢ontrol and ma(￿sement01 the ¢harfty. The trust¢e$ 8fve thelrtlme fmlyand recelve no remuner4tlon or otherllnanclAI benefftk The trustaes moet monthly tocondurtthe buslness ofthe tharlty. These meetln8s follow a fomial a8enda ¥nd dedslons are bssed on a sIrnp￿ majorlty. Ai ihe meetlnythetrustee5 agree the broad strat4y and Jrea5 of actwfor charlty Indudln8 rtt•r¥es and rlsk managemen¢ relath)nshlp wllh groups and othercharftles and 1ndfvltha￿ polkles and perfomi•nos. The ( day admlnlstrntton ofthe chath Is delty•t•d tothe Executfve Commlttee. Tne•< IndKil+)n and tr41nl Mosttrustee5 ve4lreadyfamlMarwlth the charlty. Newtrnstees are Invlted and encouTa8ed to famlllarbe them5efves wlth the tharlty and the context wlth In whlch It operates. Akn neWT￿￿ are erKouTaged to use the resour￿ avallable at the ChKIty Commlsslon wetskn. TTU5tees are fully Invofved In the Qperatlons of thartty 4MI havefull access to all mombers to ensure that they can be fully aware of the methoits and aCt￿ltIes of the tharity. The trustses carry out an annu•l.revlew of the rtsks the charlty m•yface and aresat55fied that systems In place to monltorand control these rtsks to mttl8ate •ny Irnp4Ct thry may have on the chath In fvIu￿. All the Inlernal flngn¢lal ¢ontro15 are In place. In future If the need ¥tses the trustee5 wlll seek professlon•l ad¥l¢eto estsbltsh system5 and procedures to m•n•8e those rfsks lff any) and to provlde wson¥ble aSSUTance a8alrtstfraud and error. Objertlves and 4¢11 Owalms The maln objert Is the advancernent of Slkh15m, as In the past celebrated •ll the Gurpurabs, weekty and month rel¥ous occaslons. and also perfomied eroayments and weddlng ceremonles. In addJt[o￿ o¢¢a$lonaUy rell8lous seNlces wer• performed at the funval ofthe members of the Slkh community.

RomBartda Slkh Gurdw•r• ￿tland0￿ Rtyort oftheTrttsta•s for thè y••r ortd￿ 28 F•bMry 21123 Publlc The1n￿tee5 and the fftanaBemert commlttee have had due re8ards tothe Charlty Commtsslon's auldance on publlcbenefit when revlewlng ourahTr5 and oblectlve5 and plannln8ourfutsre athltles. tstrf Sabha {Ladle5 Sectlonl has been holdlngweekly Dlwans ¥nd outlngs to otherSlkh6urdwaras In the Muntry. As ual thelr annualJ•pJi Sahlb, Chaupal ard Sukhmanl Sahlb Ipraye¥s forworld peKe and harniony) p￿￿mM•S hove been very successful and appredated bythe CO￿re￿￿n. Rarn8arhla paTh￿bI School has been operatlng underthe ausplces of the Gurdvlaraand Is runnlffj8 dassesto teach th pan￿bI lanyoue and promotethe Pan￿bI culture. The s¢hool contlnues tQthrf￿. Thesdwol bulldln815 also used ty Dhol Academy toteach Ohol Ilndtsn drnrns). oiheroryanlsatlons have b••n uslng prem15es at 270 Nevllle Road. Volurteevs Many volunteers glve up thelr tlme to help atihe Gurdwaf4 partlculath at the weeknd and In t￿ evenlngs. We awe I￿4tty Indebted to these w)lunteers forthelr commhment and supporL The Chafltles actfvhle5 durlnutheyear were for publlc Thetrystees conslderthat these acdvltles provhle benefft both tothosewho worshlp at R&ii8arhla Slkh Gurdwara and the wldercomrnunlty. We have achleved tts planned targets, In lthewlth alms and obJe£tl¥es wrftten In the 6(wemln8 DocumenL The trustses would Ilketo reconlthelriralltud¢ tov4rfwsvolunteers and thnoys ￿ Cohtrllxrtlons. Ilnaftdal or otherlse. have helped the Sffl￿h runDln8 Oft￿ GuT04¥ara In the past Tho tNs¢ees repDrtthat the Mt Ir￿mIn0 resources fortheyearwere In surplus of £124,112 {202Z-SUTplus of £45,427) tsklngaccumulated funds to £3.978,988 from £3,854￿76. The operatlnB svrplus for the yearts slmllarto Increas¢ In bank ￿l•￿re5 at the yearnd as compared to prevtOU5 ye¥rnd. The tharlty relle5 on donathJn5 and offerlnwsfrom Sangal (Pubw. These donatlons and offerln8s can flu¢tu•tefrom yearto yeartherefore the trustees •lm to ensurethatthe charfty has Suffldent resource5 to contlnue Its actfvltles and to m••t bts obll8atlon& To th15 end, It Is consldered pyudent th8t suffldent Ilquldfvnds are malntstned.

R•port oItknTn￿IQwIQrthe Vetr•nd￿ 28 FebYu8ry 2023 The trustees and the manayment commlttee have had du• re8ards to the Ch•rhv Commlsslon's yldance an publk benefit when Thlewln8 our alrns and obJ•cllve5 and plann1￿ ourfutur¢ •ctMtle5. IstrS Sabh liadle5 Secllonl has b8oTr hold1￿ weekly Dlwans and outlngs to other Slkh Gurdwarns In the country. usual ihelr annualjapll Slhlb, Choupal and Sukhmanl Sahlb {prayers forworld peace &nd hamionyl prqramrnes hw• been Very succethl and •ppreCIa￿ ty the ¢onywtk>n. RaM8•rt￿p PanJabS sd￿01 h•$ been operalln8 underthe •uspkes of th 6urdw4r• and Is rurtn1￿ dassu to teich the P•nJth l#wi•8e and prnmots the Panjabl culture. Khool contlnuu to thrl¥e. Th• Jchool bulldn8 Is also Dhol Aad•myto teKth Ohol Ilndlan drumil. Oih•rorganlMttons h•w b•en uslng prembes¥t 270 Né¥ltle Road. M•nyvolunleers 8lw up thelrtlme to help at the Gunlw•r4 partlcul•rly ai thew•ek4nd Ind In th• w•nlbw. W• •r• 8re•tty Indebted to those ¥oluntMts forth•lr ￿MMItment Ind wppoYL ACHIIVEMEt4T AND PERFORMANCE The Ch•rltleJ athlttes durfn8th• y•4rwerefor publlc benenL The trustees conslder th•t these actfvItl￿ provld• Ixn¢fft both to those who wornhlp It Ram￿rh1 Slkh Gurdw•rn and the wldercommunlty. We hw• ichl•ved p14nned tsr8•ty In Ilnewlth thu •nd obJectl¥es wrltten In th• Gov•mlni Doujmont. The trurtwwwld lknto rneard thdrgnbtltudetov•rlows volunteers and donors whtM• ¢ontrIb￿￿onI, Iln•ncl•l or othefwlse, h•ve helwd thè srn)oth runnlnl of the Gurdwarn In the past year FlnMKl•l R•%l•w The tnjstees report that th• net Incomln8 resources forthe yearwere In surplus of £124,11212022-surplw of £45,427) taklnB accumulated funds to £3,978,988from £3.854,876. Th• operatlnB surplus fi)r the year Is slmllarto Inmse In b•nk bal•n￿ •t the￿I￿nd as Com￿red to prevlous yeaTrend. RqMMI pall¢y The chirlty femes on d4n•tlons Ind offerlnas frnmsfjn￿t (Publlc). These donatlons and offèrlngs cjn IluCt￿tefroM yearto yearthergforl the trustees •Sm to en5Urn that the charlty has suffldent rupurw to contlnue Its actlvitles and to meet Its obllgatlons. To thts end. It Is ¢onsldered prnd•nt that Sufflclent Ilquld fvnds are malntslned.

R•mythl4 Skh Gurdwarn E•xt LondoD ortof theTntyte85 forthe ￿ar ended 28 FebN•ry2023 Ilesults fortheye•r The totsl Income Increased by £144,199 to £381,620. The totsl expendltsre for ihe year Indudln8 depredatlon Increased In the yearfrom £19L994 10 £257.507 ovsed malnty by Increue In wages f￿d Inyedtents, molntsnance and Ilght & he Costs. The net mo¥•rnTht In fvnds for the year was £124. 112 thereby Increwlog the ￿￿rI￿r1thd funds to £3,978J88 of whlch £3,55I229 Iwlth the dlffernnce belTr8 bAnk d¢pMIts) 1$ In th• th•rWs totsl l￿d assets. Futurn Phm When COVID.19 rnstdclloN5 wern lfftod In July2021 ftornial operntk)n ofth• Gurthlnfa •ctr4ltl&s Th• Gufdwarn aclfvttles contlnued normally wlthout any restrlctlon& The ch•rlty dou not ¥ntId￿te any¢hon8e In Its operndons and expe(ts to conllnue to pr(wkle Improved I￿lItts to the members of th• Slkh comrnunlty as well as the wlder local communlty. The Chaflty wlshes to centlnue the prornotlon of the Slkh f•iih In th• comrnunlty and to ¢oDllnue helplni tIK*• In ne• Th• tn￿ hnve taken •ll st•ps to r•du¢e costs Whe￿ posslble Ind can11n￿ to hnpr(Ne Gurdwara fadlltl•s. Th• tNstees •rn ofthe oplnlon th•t ihe GUrd￿rn b • go1￿ can￿m.

R•m88thh 51kh fjuTdw4rn East London Statement of trustees responsSbllltles The trustee5 are respon51ble for prepar1￿ the Annual Report and the Ilnandal statsments kn accordan￿ wthh applk•ble law arKI re8ulatlons. ThE law applk4ble to d￿rflIeS In England & Wales requtres the tft￿tees to prepare Ilnanclal statements for each fin•ndal year In Kcordance wlth Unlted KlTrgdom Gereralty Acceiked Accountln8 PraLllce IUr41ted Kln@dom AccourtlnB Standanls and appllcable lawl. The trustees must not approve the financlal statements unless they aTe sattsfled that they glve o tyue arrfl falr vtew of the stste of affalrs of the ¢haTIty and of the Incomlng resourcts aTMI appllcatlon of resources. Indudlng the Income and expendlture, of the charftyfor that perlad. In preparfrythese ftnanclalstatemènty the trnsttss ¥r• requlred to: al selertsultsble •c¢otsntln8 polkles and applythem corralstently, b> obsemthe mrfhodsand prfn¢lples In the Charfttes SORP; ¢) rn•keJud8meftts and aceountlng estlmates that are reasonable and prndentr. d) state ￿￿ther appllcaUe UK Attountlng Stsndards have beefi followed, subjert to •ry m•terfal dep4rtures dbdosed and explalned In the flnanclal statements. el prepare the finandal statements on the 8oln8 corKem ba$15 unless It Is InappToprlate to presume that the charftywlll tontlnue to aperdte. The trustees are responslble for keeplng suffldent accountln8 records that dlsclose wlth reason¥ble accuracy at any tlme the flnandal p051tl(m of the dwrlty and enable them to ensure that the flnandal statements Com￿¥ wlth the Chafftles Act 201L thechath (Accounts and Reports) Re8U1atk￿S 2Cth and the prov15Jons oftltetrust deed. Theyare also re5ponslble forsafe8uardlng the assets of the charlty and hence foi taklnB reasonable steps for the préventlt> and detectlonof fra￿d and otherlrregularllles. Approwl Iwthe trustees on / and 5tsned on thelr by. 8aldevSln8h Sehmbl Gurpal Sln$h Bhambrn Presldenl Treasurer S￿￿￿erS1￿1h Jand Gurdev Slngh Chana General Seuetsry

Aamythla Sllth Gurdwara East L•ndon Oplnlon We have audlted the flnanclal staternents ofRam8arhla Slh Gurthvard East London{the'charW)forthe ended 28 Febtt￿ry 2023whlch aThprlse PfDfft and1055, b•hnce5heet and notes tot￿ financlal statements. Includln8 a summjryof 51gn1flcantaco￿nt1fts pollcle& The flnandal reportlnB framework that ha5 been applled In thelrpreparntlon Is appllcable law and Unlted Kln8dom Accountlrg Stsndanls. Includln8 Flnanctal ReportlnB Stsndard 102 The FlnortddReportln9 StondardappllGqbleln the UK0ndRept￿1k01lTelaftd (Unlted Kl GenerallyAccepted A¢¢ourtlv8 PrKtkel. In ouron, the finandal statements: glve • true and falrvlew of thest•ts ofthe tharws 4ffalrs4s at28 Febn￿ry 2023 and of Its Incom resourts5 and appl￿110￿ of resouTres forthe yearthen ended; have been profvwty prepared In a¢eonlan¢e wjth Unlted Klngdom GeneraltyA¢¢ewd PKwuntlr8 Pradlce: and have been prepa(ed In 4¢cordance ￿th the requlrements of ttChaTltlesAct 201L Basls foroplnlon We coftthicted ouraudlt in a¢cordance wlth Intematlon•l Standards on AudStlrq IUK) {ISAs IUW) and appllcabh14w. Our respoTrslblNtles underthose standards arefvrtherdescthed In theAudltorfs reSpo￿lbIlItIeS fortheaudtt of the financlal statements sectlon of our report. We are Independent of the chaTIty In accordance whh the dhkal re4ulrements that •re relevant to¢ur #udltofthe flnandal stslements In the UK Indudift8th• FRCS Ethlcal Stsndard, and we have fulAlied ourotherethlcal responslbllStles In accordance wlth these requlrements. We I￿1th that the audll evldence we have obtalned15 sufficlenl and approprlateto provlde a basls forouroplnlon. In audltlrqthe flnandal statemenls. we ha¥e conduded th the truste4s' use of the c(KKern b•sls courtlnsln the preparatlon of the flnanclal ststements Is approprlat& Based on the work we have performed, we have not Identlfied any materlal uncertalntles relatlngto events or ondttlonsthat, Indmdualty orcolle¢tlvely, may cast slwthcant dNbtonth¢ ¢harW$ •blMtyto contlnue as 0 80kn8 concern fora perbd of at least ts¥elve months from when the fJnand•l statements are authortsed for Issue. (￿r re5ponslbllltle5 and the resFJonslbNltles of the trustseswlth respect to 8oln8 ¢oncern are d¢srylbed knthe relpvant sertEon$ of th15 report. The Ott￿InfornWtt0n comprlse5 the Inforn)atbn IKluded In annual report otherthan thefinandal st4t•ments and ouraudttorf$ reportthereon. Thetrustees aye responslbleforthe other Infomatlon contslned wlthln the annual reporL Ouroplnlon on theflnofidal st•ternents does not wver the other Informjtlon and. except tothe extent otherwtse explldtty stated In our repor¢ we do not express anyfomi of a$5ur•nce condvslon thereon. Our responslblllty Ls to read other Informakn an4 In dolng50, corLslderwhetherthe otherlnforniallon Is m•terfwlty In¢onslstent wfth the flnanclal statements orour knowledge obtained In the course of audltor othep1415e appears to be materfally mlsstaied If we Identlfy such rnaterfal ￿n￿nSISten¢1eS or apparent rrhiterlal mlsstat•m•n we are wulred todetemilnewhether thlsgl¥es rL%e to a materlal m155tatsment In the flnanclal ststements

Report•fTh• lththntAUdlt0￿ to th￿Tr￿ee% of R•n8artda Slkh Gurdw4ra Eart London thefflselves. ff. ba$ed onthe workwe have perfornied. we ¢ondude that there ts i medal Thtsstat•ment ofthl$ other Inforn)M we are requlred to rnportthat facL We have nothlngto report In thls r•8•r We have nothlngto veport In respect of the followlng matters In relatlon towhlth the tharftles (ACC￿nts and Reports) Re8ulatlons 2008 requlre us to feport to you rf, tn our oplnlon.. the Infomiatlon 8fven th thetnmtttrf report b Inconslstenl In •ny materfal respect wlth thefinancL•l ststements; or 5uffldent a¢countlnB lec0￿$ have not been kept; or the finandal statements a￿ not In agreement w￿h the accountln8 re¢ords and retum%: or we have not recelved allthe Infornwtlon and eMplanatlon5 we Tequlre forour audlL A5 expl•lned more fulty In thetnutee< rtwnslbfflt￿s statemenl 5etoul on pa8e 7 thetrnstees are responslblÈfor thè preparatlon of theflmndjl statements and for belng s•tlsfied thatthey afve a twe and falr vlew. and forsuch Internil Control asthetrustees deterni1r￿15 necessary to ￿ble the preparntlon otftnandal ststtsTrents that are freefrtyn materfal mlsstatewnLwhthherdueto fraud or effor. In pvep•rln8theflnanclqlstatemrt thetn4s1ees aye respoNslble fora55essln8the charfvs abllltyto contlnue u a golng concern, d15thsln& a5 appllcable. matt•rs relat￿ to go1￿ concern and U￿n￿ the 8olni (onlxrn ba51s of aecauntlns UnI￿thetr￿ elther lrrt￿d to Ilquld•te the char5ty orto ￿4$¢ 0perntkn￿ or ha¥¢ no reallstlc alternatfve butto do so. Authorf$ re5poTrslbllftieg farthtaudltof the ftnandal ststqn We have been appolnted as audltor undersectton 145 of the Charltles Act 20114nd report In accordan¢ew5th the Aci and relevant reAulatlons rnade or havlng effed thereunder. Our obJecll¥es areto obtaln rwonable assuran￿ about whetherihe flnjndal ststements as a whole a￿ free from m•tetlal mlsstatement. whether dueio frwd or error, and to luu¢ On 4udltorfs reportthat Indudes our oplnlo Rebsonable assurance Is a hlsh le¥d of assurance, ljut Is ftot a 8uarnnteethat In Judlt conducted In accordan¢e wlth ISAS (UK) wlll ¥lways detetta materlal mkstatementwhen It exlsts. Mlsststements can ar15e from frJud oreThorand are consldered materfal If, Indlvldualty or In the èBirezate, they could reasonabty be expected to In1￿enCe the economlc decL%lons of vsefs taken on the basls of these ftnancbal statements. lYregulaTltle5, Indudlngfraud. are In51anw of non<ompllarÈce wlth laws and regulatlon5. We desl8n procedures In Ilne wlth our responslbllltle4 outllned ab(Ne. to detect matsrfal mlsststements In respect of 5rreEularltles, Indudlnu fraud. The extenttowhlch our procedure5arecapable of detertln8 trregularfttes, Includln8fraud Is detalled belovr. •) - Enqulryof manwment to Idenufy any Instsncesolnon<ompll•ncewlth18ws and re8ul4tknns; cltecklnA all stsiutory ￿bMISSIonS have been submltted on tlme and •re Cornplete Indudlng thoseforThe Charlty Commlsslon bl - Enqulryof management wlth regards to actual and potentlal Iltstlan and dplms.

Report ol The Independent Auijrtors to the Trustees of Ramgarhia Sikh Gurdwara East London Perlorniing audit work over the risk ol management override ol contro15, including testing ol journal entries and orher adjustmenis for appropriateness, and reviewing accounting estimate5 for evidence of management bias. dl Reviewing disclosures in the financial statements and testing to supporting documentation to assess compliance with applicable laws and regulations. el Checking existence and continued use of fixed a55ets,' checking calculations of depreciation.. and ¢heckin8 fair valuation of assets. Because of the inlieront limitations of an audit. there is a risk that we will not detect all irreg(larities. includin@ those leading to a material misstatomcnt in tlie liiiancial statements. or no-compliante with regulation. This risk increases tlie more that con)pliancc witli a law or rogulation is removed from tl)e event5 and transactions reflected in the financial statements, as we will be less likely to becotne aware ol instance ol non-compliance. The risk is also greater regarding irreEulcirities occurring due to Iraud rather than error. a5 fraud involve5 intentional concealment, forgery. coIIu5ioiI, oniission or misrepresentation. A further description of our responsibilitie5 lor the audit of the financial statements 15 located on tlie Finaricial Reporting Council's website at= htt www.frc.or .uk auditorsres onsibilities. Th$5 description forms part of our auditor's report. Use ot our report This report is made 501ely to the charity's trustee5, a5 a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work ha5 been undertaken so that we rnight State to the charit(s trustees those matters we are required to State to thetn in an auditorfs report and for no other purpose. To the fullest extent permitted by law, we do not accept or 355ume responsibility to anyone other than the charity and the charity'5 trustees as a body. lor our audil work, lor thi5 report. or for the opinions we have formed. Business Ledger Limited Chartered Certified Accountants Statutory Auditoi 3 Waterside Drive Langley. 8erk511ire SL3 6EZ Business Ledger Limiied 15 eligible lor appointtnent as auditor of the charity by virtue of its eligibility for appointment as audiior of a compaiiy under section 1212 0 the Companies Act 2006. io

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