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Charity number: 277309
DR RICHARD SOLOMONS. CHARITABLE TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2022

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DR RICHARD SOLOMONS. CHARITABLE TRUST
CONTENTS
Page
Reference and administrative details of the Charity. its Trustees and advisers
Trustees. report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
8-16

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DR RICHARD SOLOMONS. CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 5 APRIL 2022
The Dr Richard Solomons. Chaiitable Trust was set up by Dr Richard ScAomons for Charitable purposes by
means of a deed dated 9 November 1978.
Trustees
Richard Edgar Bethel Sdomcfis
Zachary Julian Bethel Solomons
Zoe Jessica Bethany Solomons
Saskia Caitlin Mayne Sok)mons
Charity registered
number
277309
Principal office
Fell Edge Farm
Straight Lane
Addingham Moorside
Ilkley
LS29 9JY
Accountants
James Cowper Kreston
Chartered Accountants
Reading Bridge House
George Street
Reading
RG18LS
Bankers
Triodos Bank
Deanery Road
Bristol
BS15AS
Solicitors
Forsters LLP
31 Hill Street
London
W1J 5LS
Investmenl managers
JMFinn&Co
4 Coleman Street
London
EC2R STA
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DR RICHARD SOLOMONS. CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED S APRIL 2022
The Trustees present their annual report together wth the financial statements of the Charity for the year 6 April
2021 to 5 April 2022.
The Charity also operates under the name The Stella Charitable Trust.
Objectives and activities
Policies and objectives
The Trustees stand possessed of the Trust Fund and the income thereof upon trust to pay the same at their
discretion lo charitable organisations or individuals lor educational purposes or for relief by reason of poverty,
sickness, age. accident or disaster, or for charitable purF)oses generally.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit. including the guidance 'Public benefit.. running a
charity IPB2)'.
Achievemonts and pèrformance
Main achievements of the Charity
The Charity maintains il's aims of support to smaller charrties that are secular, generally with incomes below
£700,000 a year, and overheads below 16% of in￿me, that spend a major proportion of their administrative
lunds In the county In whlch they operate io reduce povety In a sustalnable manner and where local partners
participatè and havè some control over thè choieè and implèmentation of programmès.
We have supported irrigation and dean water prcgrammes that are fundamental to the health and well- beiThJ of
the communities they serve.
We have continued to support Bees Abroad which is community focussed and has Particular￿ low overhead
costs. We have also conts'nued to support Chase Africa and their projects in family planning and in community
trefrplanling.
Previously start-up funding was granted to Tierra Roja and we have supported them again this year.
This year. we have supported four new charities who weren't supported last year, Children of Rwanda, Disability
Africa, Eco-Logic Development Fund and NORCA & Sistema.
Financial review
. ove￿ieW
The attached financial statements show the financial resutts of the charity for the year.
Income from stock Ma￿et investments for the year amounted lo £15,451 12021.. £10,995) as detailed in the
accounts. Grants made during the year amounted to £56,000 {2021: £45,500).
b. Going conc8rn
After making appropriate enquiries. the Trustees have a reasonable expectation that the Charity has adequate
resources lo ojntinue in operational existence for the foreseeable future. For this reason, they continue lo adopt
the going con￿rn basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting poliues.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 5 APRIL 2022
c. Reserves policy
The Trustees wish to retain suffiaent reserves lo continue the current level of grant making. Having rewewed
The Charl￿$ finances the Trustees consider this can be achieved by maintaining the existing level of
investments. The Trustees consider all funds to be unrestrtcted and that grants from the capital fund would be
made if a specrfic need arose.
d. Investments policy
The Trustees. with the admce of their investsnent managers. have ￿0pted a medium risk policy wth an aim of
income generation. The investment policy excludes amaments or military companies and those trading in
tobacco.
Principal risks and uncertainties
The Trustees have reviewed the risks faced by the charity and consider their existing systems minimise these
risks. The Trustees consider that the major risk faced by the charity is the fluthation in the value of, and the
income generated by, rts investments. The Trustees have mitigated this risk by using the seryices of a leading
invesknenl manager, J M Finn and Co.
Structure. govomance and management
Constiiution
Dr Richard Solomons. Charitable Trust is a registered tharity, number 277309. and is constituted under a Twsl
deed dated 9 November 1978. The Setuor is Richard Edgar Bethel Solomons. The Trust is usually referred lo as
The Stella Chanlable Trust.
The Trust teminates on 9 November 2058. or such eartier date as the Trustees in their absolute discretion may
detemiine.
b. Methods of appointrnent or election of Trustee5
New or additional trustees may be appointed by the settlor during his lifetime and thereafler by his eldest child.
The maximum number of trustees is five.
The day lo day running ol the charity and sUggeSt￿n5 for the recipient and timing of grants are made by Dr
Richard Solomons. Material decisions, approval of grants. policy changes and the approval of the trustees rewt
and annual accounts are made by all trustees.
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DR RICHARD SOLOMONS. CHARrrABLE TRUST
TRUSTEES. REPORT {CONTINUED
FOR THE YEAR ENDED 5 APRIL 2022
ststement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, report and the financial statements in accordance wtth
applicable law and United Kingdom Accounting Stsndards (United Kingdom Genefally Accepted Accounting
Practice}.
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for
each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources
and application of resources. including its income and expenditure, for that period. In preparing these financial
statements, the Trustees are required lo=
select suitable accounting policies and then apply them consistently,.
observe the methods and principle5 of the Charitie5 SORP {FRS 1021..
make judgments and accounting estimates that are reasonable and prudent"
state whether applicable UK Accounting Standards {FRS 1021 have been followed, subject to any material
departures disclosed and explained in the financial ststements..
prepare the financial statements on the ￿Ing concern basis unless it is inappropriate to presume that the
Charty wll continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Chantys transactions and disclose wth reasonable accuracy at any time the financial posth.on of the Charty
and enable them lo ensure that the financial statements comply wth the Charities Act 2011, the Charty
(Accounts and Reports) Regulations 2008 and the provtsions of the Trust deed. 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.
Approved by order of the members of the board of Trustees and signed on their behalf by..
Richard Edgar Bethel Solomons
Dale: 26 January ￿23
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DR RICHARD SOLOMONS. CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED S APRIL 2022
Independent Exarninerfs Report to the Trustees of Dr Richard Solomons. Charitable Trust Ilhe
Charity)
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2022.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for Ihe preparation of the accounts in accordance with the
requirements of the Charities Act 2011 1.the 2011 ACY).
I report in respect of my examination of the Charitys accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Direcb"ons given by the Charlty Commission under
section 14515)Ibl of the 2011 Act.
Independent Exarninerfs Statement
Your attention is drawn lo the fact that the Charity has prepared the accounts in accordance wqth Accounting and
Reporting by Charities.. Statement of Recommended Practice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102) in
preference lo the Ac￿untIng and Reporting by Charities= Statement of Recommended Practice issued on 1 April
2005 which is referred lo in the extsnt regulations bul has been wthdrawn.
l understand that this has been done in order for the accounts to provide a tfue and fair view in accordance Moth
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that no matters have come to my attention in connection with the
examination giving me cause lo believe that in any material respect..
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act., or
the accounts do not accord wrih those records; or
the accounts do not comply with the applicable r￿UirementS conceming the form and content of
accounts sel out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement
that the accounts give a Irue and fair, view which is not a matter ￿)nsidered as part of an independent
examination.
I have no concerns and have come across no other matters in connection wqth the examination to which
attention should be drawn in this report in order to ergble a proper understanding of the accounts to be reached.
This report is made solely to the Charity's Trustees, as a body, in accordance wth Part 4 of the Charities
{Account5 ar￿ Repxjrts) Regulations 2008. My work has been undertaken so that I might state to the Charitys
Trustees those matters l am required to state to them in an Independent examinerts report and for no other
purpose. To the fullest extent perniitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitys Trustees as a body, for my'work or for this report.
Signed=
Dated.. 27 January 2023
Darren O'connor Bsc (Hons) FCCA ACA (Senior Statutory Auditor)
James Cowper Kreston Audit
2 Communications Road
Greenham Business Park
Greenham
Newbury
RG19 6AB
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DR RICHARD SOLOMONS. CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED S APRIL 2022
Unrestricted Endowment
funds
funds
2022
2022
Total
funds
2022
Total
funds
2021
Note
Income and endowmènis from:
Donations and legacies
Investsments
other income
157.370
15,451
157,370
15.451
7,500
10,995
24
Total income and endowrnents
172.821
172,821
18.519
Expenditure on:
Investrment management costs
Charitable actimties
2.398
2.398
60.373
2,129
49,081
60,373
Total expenditure
60,373
2.398
62,771
51.210
Net incomellexpenditure) before net
gain$ on investments
Nel gains on investments
112.448
{2,398)
8,230
110.050
8,230
(32,691)
105,014
Net movement in funds
112,448
5,832
118.280
72,323
Reconciliation of funds:
Total funds brought forward
Nel movement in funds
64,526
112.448
403.074
5.832
467,600
118.280
395.277
72.323
Total funds carried forward
176.974
408.906
585.880
467,600
The Statement of Financial Activities in¢ludes all gains and1055es reccgnised in the year.
The notes on pages 8 to 16 fomi part of these financial statements.
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DR RICHARD SOLOMONS. CHARrrABLE TRUST
8ALANCE SHEEr
AS AT 5 APRIL 2022
2022
2021
Note
Fixed assets
Investments
10
505.959
423. 135
505.959
423. 135
Current assets
Debtors
11
21,474
66.319
1,500
50.837
Cash at bank and in hand
87.793
52.337
Credrtors= amounts falling due wthin one
year
12
17,8721
(7,872)
Net current assets
79.921
44,465
Total net assets
585.880
467.600
Charity funds
Endowment funds
Unrestricted fLinds
13
13
408.906
176.974
403,074
64,526
Total funds
585,880
467.600
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
Richard Edgar Bethel Solomons
Dale: 26 January 2￿23
The notes on pages 8 to 16 ft)Tm part of these financkgl stalements.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
General inforrnation
The Dr Richard Solomons, Charitable Trust is a registered charity in England and Wales. The address of
ils registered office is Fell Edge Fami, Straight Lane, Addingham Moorside, Ilkley, LS29 9JY.
Accounting policies
2.1 Basis of preparaiion of financial statements
The financial statements have been prepared in accordance Mryth the Charitie5 SORP {FRS 1021-
Accounting and Reporbng by Charities= Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 (effective 1 January 20191, the Financial Reports"ng Standard
applicable in the UK and RepublÈc of Irel￿d IFRS 1021 and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fairf view and have departed from
the Charities IAccounts and Reports) Regulations 2008 only to the extent required to provide a Irue
and fair. view. This departure has involved following the Charilies SORP IFRS 1021 published in
October 2019 rather than the Accounting and Reporting by Charities.. Statemenl of Recommended
Practice effective from 1 April 2005 which has since been wthdrawn.
Dr Richard Solomons, Charitsble Trust meets the definition of a public benefit entity under FRS 102.
Assets and liabilities are initially recogni5ed at historical c05t or transaction value unless othermse
stated in the relevant accounting p)lTrcy_
2.2 Incom8
Al income is recogni5ed once the Charity has entitlement to the income, it is probable that the
income wll be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the lime of the donab"on.
other income is recognised in the period in which rt is receivable and to the extent the gcM)ds have
been provided or on completion of the service.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic benefit
to a third party. it is probable that a transfer of economic benefrts wtll be required in settlement and
the amount of the obligation can be measured reliably.
EX￿T￿lI1Ure on raising funds includes all expenditrjre incurred by the Charity to raise funds for its
charitable purpose5 and include5 Costs of all fundraising activities event5 and non-Charita￿e trading.
Expenditure on charitable actiwties is incurred on diredy undertaking the activities ￿lch further the
Charitys objectives, as well as any assouated support costs.
Grants payable are charged in the year Nthen the offer is made except in those cases where the offer
is condits'onal, such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a
commiknent. but not accrued as expendilure.
AJI expenditure is indusive of Irrecoverab￿ VAT.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
Accounting policies Icontinuedl
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity- this is normally upon notification of the interest paid or payable by the
institution wth whom the funds are deposited.
2.5 Investments
Fixed asset investments are a fomi of financial instrument and are inilialty recognised al their
transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value
cannot be measured reliably in Mthich case il is measured at cost less impairment. Investsment gains
and losses. whether realised or unrealised, are cc*mbined and presented as 'Gainsl{Lossesl on
investments, in the Statement of financial activities.
2.6 Debtors
Trade and other debtors are recognised at the Settlement amount after any trade discount offered.
Prepayment5 are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand indudes cash and short-temi highly liquid investments wqth a short malurty
OT three months or less ITOM the dale of acqulsltson or openlng OT the dep)slt OT slmllar account.
2.8 Liabilities and provisions
Liabilib"es are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of economic benefit wll be required in settlement, and the amount
of the settlement can be estimated reliably.
2.9 Fund accounting
The unrestricted income fund of the chanty is available for any charitable purpose at the discretion of
the trustees.
The capital endowment fund is an expendable endowment and is a150 unrestricted. It is to
invested and the income used for any charitable purpose al the discretion of the trustees.
The trust deed permits the trustees at their discretion to apply the capital of the charity to charitable
purposes.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
Income frorn dollations and legacies
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Donations
157.370
157,370
7,500
Total 2021
7,500
7.500
Investment income
Unrestricted
funds
2022
Total
funds
2022
Total
funds
2021
Income from investrments
15.435
16
15.435
16
10.972
23
Interest income
15.451
15.451
10,995
Totsl 202t
10,995
10,995
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2022
Total
2022
Total
2021
Direct costs
60,373
60.373
49.081
Total 2021
49,081
49,081
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
Analysis of expenditure by activities
Grant
funding ol
activities
Support
costs
2022
Total
funds
2022
Total
funds
2021
2022
Direct Costs
56.000
4.373
60,373
49,081
Total 2021
45,500
3,581
49,081
Analysi5 of support cost5
Total
funds
2022
Total
funds
2021
Activities
2022
Accountancy
Independent examination
Bank charges
3,552
768
3.552
76B
3,552
53
29
4,373
4,373
3,581
Total 2021
3,581
3,581
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
Analysis of grants
2022
2021
Bees Abroad
Chase Africa
4,500
4.500
4.500
4,500
4.500
Children of Fèwanda
Dig Deep (Africa)
Disability Africa
Eco-Logic Development Fund
Joliba Trust
Labour Behind the Label
4,500
4,500
4,500
4,500
4,500
5,000
4.500
Light Without Borders
NORCA & Sistema (Banana Link)
Tierra Roja Cuxtitali
Tcx)Is for Self Reliance
2.000
4.500
4,500
4,500
4,500
4.500
4,500
4,500
4,500
4,500
4.500
Village Aid
WaterHarvest
Work Aid
56,000
45,500
Indapondent examiner's remuneration
The independent examine¢s remuneration ani)unts to an independent examiner fee of £76812021- £ -).
Trustees. remuneration and expenses
During the year, no Tfustees received any remuneration or other benefits (2021- £NIL).
During the year ended 5 April 2022. no Trustee eX￿nseS have been incurred (2021- £NILJ.
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
10.
Fixed asset investments
Listod
investments
Cost or valuation
At 6 April 2021
Additions
423,135
102,116
(27,5791
8,287
Disposals
Revaluations
At 5 April 2022
505,959
Not book value
At 5 April 2022
505,959
At 5 Apn-12021
423. 135
The historical cost of the investment portfolio at 5 April 2022 was £404,726 (2021.. £330,189).
11. Debtors
2022
2021
Due within one year
other debtors
21,474
1,500
21,474
1,500
12. Creditors: Amounts falling due within one y8ar
2022
2021
Trade credrtors
Accruals and deferred income
3,552
4,320
4,320
3.552
7,872
7.872
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
13.
Statement of funds
Statement of funds - Current year
Balance at 6
April 2021
Gainsl Balance at 5
(Losses) April 2022
Income Expenditure
Unrestricled funds
Unrestricted Income Fund
64,526
172,821
160,373)
176,974
Endowment funds
Capital Endowment Fund
403.074
12.398)
8.230
408,906
Total of funds
467,600
172,821
(62.771)
8.230
585,880
ststement of funds - prior year
Balance at
6 April 2020
Gains/
Balance at
(Losse5) 5April 2021
Income Expenditure
Unrestricted funds
Unrestricted Income Fund
95.088
18.5t9
(49.081)
64.526
Endowment funds
Capital EndowTnenl Fund
300, 189
(2. 129)
105,014
403,074
Total of funds
395,277
18,519
(51,210)
105,014
467,600
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
14. Summary of funds
Summary of funds - current year
Balance at 6
April 2021
Gainsl Balance at 5
(Losses) April 2022
Income Expenditure
General fvnds
Endowment funds
64,526
403.074
172,821
(60,373)
{2.398)
176,974
408,906
8.230
467,600
172,821
162,771)
8,230
585,880
Summary of funds- prioryear
Balance at
6 April 2020
Gains/
Balance at
(Losses) 5 April 2021
Income Expenditure
General funds
Endowment funds
95,088
300, 189
18.519
(49,081)
(2, 129)
64,526
403,074
105,014
395.277
18.519
(51.210)
105.014
467.600
15. Analysis of net assets between funds
Analysis of net assets between funds- current year
Unrestricted Endowment
funds
funds
2022
2022
Total
funds
2022
Fixed asset investments
97.053
87,793
17,8721
408,906
505,959
87,793
(7,8721
CurTenl assets
Creditors due wthin one year
Total
176,974
408,906
585,880
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DR RICHARD SOLOMONS. CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2022
15. Analysis of net assets between funds {conlinuedl
Analysis of net assets between funds- prior year
Unrestricted Endowment
funds
funds
2021
2021
Total
funds
2021
Fixed asset investments
Current assets
20,061
52,337
(7,872)
403,074
423, 135
52,337
(7.872J
Creditor5 due within one year
Total
64,526
403,074
467.600
16.
Related party transactions
DuTing the year a donation of £51,523 12021: £3,000), without conditions, was received from Richard
Solomons.
During the year a donation of £31,373 12021: £3,CQO}. wqthout conditions. was received from Saskia
Solomons.
During the year a donation of £3,00012021.' £nill, without conditions, was received from Zoe Solomons.
During the year a donation of £50,000 12021= £nil). without conditions, was received from Gilbert Edgar
Fund Limited.
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