2024-03-31-accounts - Dolphins Recreation Centre

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Trustees' Annual Report for the period

Period start date Period end date Day Month Year Day Month Year From 01 04 2024 To 31 03 2024

Section A Reference and administration details

Charity name Dolphins Recreation Centre Trust

Other names charity is known by Dolphins Hall, Tetbury Memorial Recreation Ground

Registered charity number (if any)[274956] Charity's principal address

Dolphins Hall New Church Street Tetbury, Gloucestershire GL8 8DS Postcode

Names of the charity trustees who manage the charity

Trustee name	Office (if any)	Dates acted if not for whole year	Name of person (or body) entitled to appoint trustee (ifany)
Stephen Scott	Chair		Resident
Patricia Burrell			Tetbury Film Society
David Hobson			Dolphins Dramatic Society
Jamie Ponting	Redevelopment Project Chair		Resident
Paul Jones			Resident
Alex Ball			Resident
Stephen Knight		Until 27thOctober 2023	Tetbury Rugby Club
Robyn Wood			TetburyCricket Club

March 2012

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Names of the trustees for the charity, if any, (for example, any custodian trustees)

Name	Dates acted if not for whole year
The Official Custodian (Custodian Trustee)

Names and addresses of advisers (Optional information)

Type of adviser Name Address

Name of chief executive or names of senior staff members (Optional information)

Section B Structure, governance and management

Description of the charity’s trusts

Constitution set out in Conveyance 1974 Type of governing document

(eg. trust deed, constitution)

How the charity is constituted

Association

(eg. trust, association, company)

Trustees nominated by scheduled organisations (one each), six elected at Trustee selection methods the AGM by public vote, two nominated by Tetbury Town Council, one by (eg. appointed by, elected by) Tetbury Upton Parish Council

Additional governance issues (Optional information)

You may choose to include additional information, where relevant, about:

policies and procedures adopted for the induction and training of trustees;
the charity’s organisational structure and any wider network with which the charity works;
relationship with any related parties;
trustees’ consideration of major risks and the system and procedures to manage

March 2012

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them.

Section C Objectives and activities

"The general management and control of the Trust Property", being the Memorial Recreation Ground and the Dolphins Hall, ". . for the provision and maintenance thereon of a recreation ground and village hall for the Summary of the objects of the benefit of the inhabitants of the Parishes of Tetbury and Tetbury Upton charity set out in its and the neighbourhood without distinction of political religious or other governing document opinions including for meetings lectures and classes and/or other forms of recreation and leisure-time occupation with the aim of improving the conditions of life for the said inhabitants. "

The running of the recreation facility comprised of the Dolphins Hall and the Memorial Recreation Ground. The Trust is managed by Trustees who are not paid for their work as Trustees. The Recreation Ground is used by the public, various sports clubs and used for events such as the Tetbury Summer Show. The Dolphins Hall is used by a wide spectrum of local organisations, for public meetings and events including as a polling station, for private events and parties and by users who use the hall to host keep fit, dance classes and similar activities.

Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)

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Additional details of objectives and activities (Optional information)

You may choose to include further statements, where relevant, about:

policy on grantmaking;
policy programme related investment;
contribution made by volunteers.

Section D Achievements and performance

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Section D Achievements and performance

Continued to develop new and improved new buildings while continuing Summary of the main to run and maintain the existing buildings. achievements of the charity during the year Made more improvements to the general overall ground conditions of the recreation ground.

Look to increase usage if the facilities.

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Section E Financial review

The Charity has no policy on reserves.

Brief statement of the charity’s policy on reserves

Details of any funds materially None in deficit

Further financial review details (Optional information)

You may choose to include additional information, where relevant about:

the charity’s principal sources of funds (including any fundraising);
how expenditure has supported the key objectives of the charity;
investment policy and objectives including any ethical investment policy adopted.

Section F Other optional information

Section G Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature(s) Full name(s) Stephen Scott Position (eg Secretary, Chair, Chair of Trustees etc) Date 25/6/2024

March 2012

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	Dolphins Recreation Centre	Dolphins Recreation Centre	Dolphins Recreation Centre	Charity No (if any)	274956	CC17a
	Annual accounts for theperiod
	Period start date	1st April 2023	To	Period end date	31st March 2024

Section A	Statement	of financial activities
Note Incoming resources (Note 3) Donations and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 Total incoming resources S07 Resources expended (Notes 4-8) Costs of Generating Funds Raising funds S08 Charitable activities S09 S10 Other S11 Total resources expended S12 S13 Gross transfers between funds S14 S15 S16 Gains and losses on investment assets S17 Net movement in funds S18 Total funds brought forward S19 Total funds carried forward S20 Recommended categories by activity Details of own analysis Separate material item of expense Net incoming/(outgoing) resources before transfers Net incoming/(outgoing) resources before other recognised gains/(losses) Other recognised gains/(losses) Gains and losses on revaluation of fixed assets for the charity’s own use		Total this year £ £ £ £ £ F01 F02 F03 F04 F05 Unrestricted funds Restricted income funds Endowment funds Total last year
		-	9,495	-	9,495	61,400
		-	-	-	-	-
		43,704	-	-	43,704	39,130
		479			479	196
		-	-	-	-	239,655
		5,829			5,829
		50,012	9,495	-	59,507	340,381

		-	-	-	-	-
		-	-	-	-	-
		-	-	-	-	-
		35,417	159,138	-	194,555	293,385
		3,181	-	-	3,181	4,316
		38,598	159,138	-	197,736	297,701
		11,415	(149,643)	-	(138,229)	42,680
		-	-	-	-	-
		11,415	(149,643)	-	(138,229)	42,680

		-	-	-	-	-
		-	-	-	-	-
		11,415	(149,643)	-	(138,229)	42,680
		117,677	58,547	-	176,224	133,544
		129,092	(91,096)	-	37,995	176,224

CC17a (Excel)

01/07/2025

Section B Balance sheet	Section B Balance sheet
Note Fixed assets Intangible assets (Note 15) B01 Tangible assets (Note 14) B02 Heritage assets (Note 16) B03 Total fixed assets B04 Current assets Stock and work in progress B05 Debtors (Note 11) B06 (Short term) investments B07 Cash at bank and in hand B08 Total current assets B09 B10 Net current assets/(liabilities) B11 Total assets less current liabilities B12 B13 Provisions for liabilities and charges B14 Net assets B15 Funds of the Charity Unrestricted funds B16 B17 B18 B19 Total funds B20 Creditors:amounts falling due within one year (Note 12) Creditors:amounts falling due after one year (Note 12) Restricted income funds(Note 13) Endowment funds(Note 13) Signed by one or two trustees on behalf of all the trustees	£ F01 Unrestricted funds	£ F02 Restricted income funds	£ F03 Endowment funds	£ £ F04 F05 Total this year Total last year
	-	-	-	-	-
	5,047	-	-	5,047	5,047
	-	-	-	-	-
	5,047	-	-	5,047	5,047

	-	-	-	-	-
	20,577	-	-	20,577	26,831
	-	-	-	-	-
	15,079	10,820	-	25,900	174,910
	35,657	10,820	-	46,477	201,741

	13,529	-	-	13,529	30,564

	22,128	10,820	-	32,948	171,177

	27,175	10,820	-	37,995	176,224

	-	-	-	-	-
	-	-	-	-	-

	27,175	10,820	-	37,995	176,224

	27,175			27,175	23,865
	-			-	-
		10,820		10,820	152,359
			-	-	-

	27,175	10,820	-	37,995	176,224

	Signature		Print	Name Date of approval

CC17a (Excel)

01/07/2025

Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared on the basis of historic cost (except that investments are shown at market value) in accordance with:

Accounting and Reporting by Charities – Statement of Recommended Practice (SORP 2005);

ü Accounting Standards;

• and with* Accounting Standards; or Financial Reporting Standards for Smaller Enterprises (FRSSE);

and with the Charities Act.

[** except for the following].

Give details in this box if a different standard has been followed.

-Tick as appropriate:
if all relevant disclosures shown in the pack have been given then please tick “Accounting Standards”;
if disclosures completed in these accounts have been restricted to those required by the FRSSE, then please tick
“Financial Reporting Standards for Smaller Enterprises (FRSSE)”.

** - If no departures from the chosen standards have been made then delete these words; otherwise give details of any changes in the boxes.

1.2 Change in basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year (§ except for the following).

Give details in this box of any material changes that have been made.

§ if no changes have been made to accounting policies then delete these words.

1.3 Changes to previous accounts

No changes have been made to accounts for previous years (§§ except for the following).

Give details in this box of any material changes that have been made.

§§ if no changes have been made to accounts for previous periods then delete these words.

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 2 Accounting policies

This standard list of accounting policies has been applied by the charity except for those deleted. Where a different or additional policy has been adopted then this is detailed in the box below.

INCOMING RESOURCES

Recognition of incoming	These are included in the Statement of Financial Activities (SoFA) when:
resources	· the charity becomes entitled to the resources;
	· the trustees are virtually certain they will receive the resources; and
	· the monetary value can be measured with sufficient reliability.
Incoming resources with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure	the incoming resources and related expenditure are reported gross in the SoFA.
Grants and donations	Grants and donations are only included in the SoFA when the charity has unconditional
	entitlement to the resources.
Tax reclaims on donations and	Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to
gifts	which they relate.
Contractual income and	This is only included in the SoFA once the related goods or services have been delivered.
performance related grants
Gifts in kind	Gifts in kind are accounted for at a reasonable estimate of their value to the charity or the amount actually realised.
	Gifts in kind for sale or distribution are included in the accounts as gifts only when sold or
	distributed by the charity.
	Gifts in kind for use by the charity are included in the SoFA as incoming resources when
	receivable.
Donated services and facilities	These are only included in incoming resources (with an equivalent amount in resources
	expended) where the benefit to the charity is reasonably quantifiable, measurable and
	material_._The value placed on these resources is the estimated value to the charity of the
	service or facility received.
Volunteer help	The value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
Investment income	This is included in the accounts when receivable.
Investment gains and losses	This includes any gain or loss on the sale of investments and any gain or loss resulting from
	revaluing investments to market value at the end of the year.
EXPENDITURE AND LIABILITIES
Liability recognition	Liabilities are recognised as soon as there is a legal or constructive obligation committing the
	charity to pay out resources.
Governance costs	Include costs of the preparation and examination of statutory accounts, the costs of trustee
	meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with performance	Where the charity gives a grant with conditions for its payment being a specific level of service
conditions	or output to be provided, such grants are only recognised in the SoFA once the recipient of the
	grant has provided the specified service or output.
Grants payable without	These are only recognised in the accounts when a commitment has been made and there are
performance conditions	no conditions to be met relating to the grant which remain in the control of the charity.
Support Costs	Support costs include central functions and have been allocated to activity cost categories on a
	basis consistent with the use of resources, eg allocating property costs by floor areas, or per
	capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets for use	These are capitalised if they can be used for more than one year, and cost at least £500. They
by charity	are valued at cost or a reasonable value on receipt.
Investments	Investments quoted on a recognised stock exchange are valued at market value at the year
	end. Other investment assets are included at trustees' best estimate of market value.
Stocks and work in progress	These are valued at the lower of cost or market value.
POLICIES ADOPTED
ADDITIONAL TO OR
DIFFERENT FROM THOSE
ABOVE

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 3 Analysis of incoming resources

Incoming resources may be further analysed if this would help the reader of the accounts.

Analysis This year Last year £ £	Analysis This year Last year £ £	Analysis This year Last year £ £
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 4 Analysis of resources expended Resources expended may be further analysed if this would help the reader of the accounts.

Analysis This year Last year £ £	Analysis This year Last year £ £	Analysis This year Last year £ £
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

	-	-
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Total	-	-

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Total	-	-

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Total	-	-

	-	-
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	-	-
Total	-	-

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 5 Support Costs

Please complete this note if the charity has analysed its expenses using activity categories and has support costs.

Support cost type	Fundraising activity £	Charitable Activity £	Governance Activity £	Total Cost £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
Total	-	-	-	-

Note 6 Details of certain items of expenditure

6.1 Trustee expenses

Please provide details of the amount of any payment or reimbursement of out-of-pocket expenses made to trustees or to third parties for expenses incurred by trustees. If no expenses were paid, please enter ‘None’ in the appropriate box(es).

please enter ‘None’ in the appropriate box(es).
		This year		Last year
Number of trustees who were paid expenses
Nature of the expenses
Total amount paid	£		£

6.2 Fees for examination or audit of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner or auditor. If nothing was paid please enter NONE in the appropriate box(es).

box(es).
	This year	Last year
	£	£
Independent examiner’s or auditors' fees for reporting on the accounts
Other fees (for example: advice, consultancy, accountancy services)
paid to the independent examiner or auditor

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 7 Paid employees

Please complete this note if the charity has any employees.

7.1 Staff Costs

7.1 Staff Costs	7.1 Staff Costs
Gross wages, salaries and benefits in kind Employer’s National Insurance costs Pension costs Total staff costs 7.2 Average number of full-time equivalent employees in the year Fundraising Charitable Activities Governance Other Total The parts of the charity in which the employees work		This year £	Last year £
		-	-
		-	-
		-	-
		-	-

	employees in the year	This year Number	Last year Number
	Fundraising	-	-
	Charitable Activities	-	-
	Governance	-	-
	Other	-	-
	Total	-	-

7.3 Defined contribution pension scheme

Please complete if a defined contribution pension scheme is operated. Brief details of the scheme

This year Last year £ £ The costs of the scheme to the charity for the year The amount of any contributions outstanding at the year end The amount of any contributions prepaid at the year end

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 8 Grantmaking

Please complete this note if the charity made any grants or donations which in aggregate form a material part of the charitable activities undertaken.

8.1 Total value of grants

8.1 Total value of grants
Purpose for whichgrants made	Total amount £ Grants to institutions	Total amount £ Grants to individuals
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
Total	-	-

8.1 Grantmaking costs

If the charity’s accounts are prepared on the “activity basis” please give details of any support cost associated with grantmaking. Please enter “Nil” if the charity does not identify and/or allocate support costs.

Support costs of grantmaking

8.3 Grants made to institutions

If the charity has made grants to particular institutions that are material in the context of its grantmaking please give details of the institution supported, purpose of the grant and total paid to each institution listed. Sufficient information should be given to provide a reasonable understanding of the range of institutions supported.

Names of institutions	Purpose	Total amount of grants paid £
		-
		-
		-
		-
		-
		-
		-
		-
		-
		-
Total grants to institutions		-

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 9 Tangible fixed assets

Please complete this note if the charity has any tangible fixed assets

9.1 Cost or valuation

9.1 Cost or valuation
Additions Revaluations Disposals Transfers * Balance brought forward Balance carried forward	£ Freehold land & buildings	£ Other land & buildings	£ Plant, machinery and motor vehicles	£ Fixtures, fittings and equipment	£ Payments on account and assets under construction	Total £
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-

9.2 Accumulated depreciation and impairment provisions

SL or RB	SL or RB	SL or RB	SL or RB	SL or RB	SL or RB

-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-
-	-	-	-	-	-

-	-	-	-	-	-
-	-	-	-	-	-

9.4 Revaluation

If any fixed assets have been revalued please give details of the valuer and method of valuation

* The "transfers" row is for movements between fixed asset categories.

** Please indicate the method of depreciation by deleting the method not applicable (SL = straight line; RB = reducing balance). Also please indicate the rate of depreciation: for straight line, what is the anticipated life of the asset (in years); for reducing balance, what is the percentage annual deduction.

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 10 Investment assets

Please complete this note if the charity has any investment assets.

10.1 Fixed assets investments

10.1 Fixed assets investments
Carrying (market) value at beginning of year Carrying (market) value at end of year Add:additions to investments at cost Less:disposals at carrying value Add/(deduct):net gain/(loss) on revaluation	£
	-
	-
	-
	-
	-

Please provide below:

10.2 A breakdown of the market values of investments shown above agreeing with the balance sheet row B03.

10.3 A breakdown of the income from investments agreeing with SOFA row S03.

Analysis of investments Cash held as part of the investment portfolio Total Investment properties Investments listed on a recognised stock exchange or held in common investment funds, open ended investment companies, unit trusts or other collective investment schemes Investments in subsidiary or connected undertakings and companies Securities not listed on a recognised Stock Exchange Other investments	10.2 £ Market value at year end	10.3 £ Income from investments for the year
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-
	-	-

10.4 Material investment holdings

If any single investment is material in terms of its value (for example represents more than 5 per cent of the value of the charity’s total investments) please provide details.

Investment held Market Value

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 11 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

Note 11 Debtors and prepayments _Please complete this note if the charity has any debtors or _	prepayments.	prepayments.
Analysis of debtors Trade debtors Other debtors Prepayments and accrued income Total Amounts due from subsidiary and associated undertakings	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

Note 12 Creditors and accruals

Please complete this note if the charity has any creditors or accruals. 12.1 Analysis of creditors

12.1 Analysis of creditors
Loans and overdrafts Trade creditors Amounts due to subsidiary and associated undertakings Other creditors Accruals and deferred income Total	Amounts falling due within oneyear		Amounts falling due after more than oneyear
	This year £	Last year £	This year £	Last year £
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-
	-	-	-	-

12.2 Security over assets

If any loan, overdraft or other creditor holds a charge or other security over any assets of the charity please provide details.

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 13 Endowment and restricted income funds

Please complete this section if the charity has any endowment or restricted income funds.

13.1 Funds held

Please give a brief description of any of the following type of funds held by the charity:

permanent endowment funds (PE);
expendable endowment funds (EE); and
restricted income funds, including special trusts, of the charity (R).

Type PE, EE Fund Name Purpose and Restrictions or R

13.2 Movements of major funds

Please give details of the movements of the major funds summarised in the restricted and endowment columns of the Statement of Financial Activities.

Fund names	£ Fund balances brought forward	£ Incoming resources	£ Outgoing resources	Transfers £	£ Gains and losses	£ Fund balances carried forward
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
	-	-	-	-	-	-
Total Funds	-	-	-	-	-	-

13.3 Transfers between funds

Please give details of any transfers between funds.

From Fund (Name) To Fund (Name) Reason Amount

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 14 Transactions with related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in note 6) details of such transactions should be provided in this note. If there are no transactions to report, please enter “None” in the relevant boxes.

14.1 Remuneration and benefits

Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee or other related parties by the charity or any institution or company connected with it.

Name of trustee or connected party	Legal authority (eg order, governing document)	Amounts paid or benefit value	Amounts paid or benefit value
		This year £	Last year £

14.2 Loans

Please give details of and amounts owing to or from the charity’s trustees or other related parties by the charity at the year end.

Due to trustees and related parties Due from trustees and related parties	Name of trustee or connected party	Legal authority	Amount owing	Amount owing
			This year £	Last year £

14.3 Other transaction(s) with trustees or related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a trustee or related party has a material interest.

has a material interest.
Name of the trustee or relatedparty	Relationshipto charity	Description of the transaction(s)	This year £	Last year £

CC17a (Excel)

01/07/2025

Section C Notes to the accounts (cont)

Note 15 Additional Disclosures

The following are significant matters which are not covered in other notes and need to be included to provide a proper understanding of the accounts. If there is insufficient room here, please add a separate sheet.

CC17a (Excel)

01/07/2025

Dolphins Recreation Centre

31 March 2024	31 March 2024

Charity no.:	274956	Company no.:

I report to the charity trustees on my examination of the accounts of the above charity for the year ended 31 March 2024

As the charity’s trustees of the Charity, you are responsible for the preparation of

the accounts in accordance with the requirements of the Charity Act 2011 (“the 2011 Act”).

I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (“the 2011 Act”). In carrying out my examination, I have followed the Directions given by the Charity Commission (under section 145(5)(b) of the 2011 Act.

I have completed my examination. I confirm that no material matters have come to my attention (other than that disclosed below *) in connection with the examination which gives me cause to believe that:
Accounting records were not kept in accordance with section 130 of the Act or
The accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

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25 July 2024
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