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Charity registration number: SC051274
INCLUSIVE ORKNEY (SCIO) TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
CHARTERED ACCOUNTANTS
QQ9 We Orcadia 1-3 East Road Kirkwall Orkney KW15 1HZ
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Inclusive Orkney (SCIO) Contents
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|Trustees’|Report|1—3|
|Independent|Examiner's|Report|4|
|Statement|of Financial|Activities|5|
|Statement|of Financial|Position|6|
|Notes|to|the|Financial|Statements|T—9|
|The|following|pages|do|not form|part of the|statutory|accounts:|
|Detailed|Statement|of Financial|Activities|10|
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Inclusive Orkney (SCIO) Trustees’ Report For The Year Ended 31 March 2025
The trustees present their report and the financial statements for the year ended 31 March 2025.
Objectives and Activities
Aims and Objectives
To provide comprehensive sign-posting to services, advice and information for families and carers of children with additional support needs (ASN) through working in partnership with other relevant agencies and organisations.
To work with sports, leisure, arts and other social clubs and associations to support them to become more inclusive and ASN friendly, in addition to developing and delivering a range of inclusive out of school activities.
To raise awareness and understanding of additional support needs within the wider Orkney community through events, activities, the media and social media that focus on the potential and abilities of children with ASN.
To work collaboratively with statutory and voluntary organisations to share ideas, resources and plans in order to create and improve integrated approaches and services for the benefit of all children.
To work towards the development of a physical space which can provide play space, self-help and socialising for children with ASN, their friends, families and carers.
Significant Activities
The charity works to put in place a range of fun and engaging activities for children with additional needs and their families. This includes weekend clubs, swimming sessions and various group activies all structured to suit the needs of the children and families who use the service.
Working with other agencies to discuss and enhance signposting for families, the charity speaks with parents and carers directly to find out what is important to them and their children to help shape the service.
The chairty works with other services to enhance the provisions for children with additional support needs and their families.
The charity are working to raise its profile in the community.
Financial Review
Financial Position
The financial position is set out on page 5.
During the year the main sources of funds were from donations £9,016, grant funding £2,040 and fundraising £5,539.60. The charity held funds totalling £26,926 as at the year end.
Reserves Policy
The trustees intend to ensure there are sufficient funds for the charity to continue for at least six months at any given time.
Structure, Governance and Management
Governing Document
The charity is a Scottish Charitable Incorporated Organisation.
Page |
Inclusive Orkney (SCIO) Trustees’ Report (continued) For The Year Ended 31 March 2025
Reference and Administrative Details
Trustees
Charity Number $C051274
Principal Address
Independent Examiner
_ 1-3 East Road Kirkwall Orkney KW15 1HZ
Page 2
Inclusive Orkney (SCIO) Trustees’ Report (continued) For The Year Ended 31 March 2025
The trustees' report was approved by the board of trustees and signed on its behalf by:
Trustee 15 December 2025
Page 3
Inclusive Orkney (SCIO) Independent Examiner's Report to the Trustees of Inclusive Orkney (SCIO) For The Year Ended 31 March 2025
I report to the trustees on my examination of the accounts of Inclusive Orkney (SCIO) (the Trust) for the year ended 31 March 2025.
Responsibilities and Basis of Report
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The charity's trustees consider that the audit requirement of Regulation 10(1)(a) to (c) of the Accounts Regulations does not apply. It is my responsibility to examine the accounts as required under Section 44(1)(c) of the Act and to state whether particular matters have come to my attention.
Basis of the independent examiner's report
My examination was carried out in accordance with Regulation 11 of the Charities Accounts (Scotland) Regulations 2006. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.
Independent Examiner's Statement
In connection with my examination, no matter has come to my attention :
(1) which gives me reasonable cause to believe that, in any material respect, the requirements
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to keep accounting records in accordance with Section 44(1)(a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations; and
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to prepare accounts which accord with the accounting records and to comply with Regulation 8 of the 2006 Accounts Regulations
have not been met; or
(2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of[the][accounts][to][be][reached.]
15 December 2025
1-3 East Road Kirkwall Orkney KWIS 1HZ
Page 4
Inclusive Orkney (SCIO) Statement of Financial Activities For The Year Ended 31 March 2025
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|---|---|---|---|---|---|
|2025|2024|
|Unrestricted|Unrestricted|
|funds|funds|
|Notes|£|£|
|INCOME|AND|ENDOWMENTS|FROM:|
|Donations|and|legacies|16,596|18,486|
|Charitable|activities:|
|Club|activities|$57|463|
|17,153|18,949|
|EXPENDITURE|ON:|
|Raising|funds|2|(982)|(369)|
|Charitable|activities:|2|
|Club|activities|(9,312)|(15,919)|
|(10,294)|(16,288)|
|NET|INCOME|6,859|2,661|
|NET|MOVEMENT|IN|FUNDS|6,859|2,661|
|RECONCILIATION|OF|FUNDS:|
|Total|funds|brought|forward|20,067|17,406|
|TOTAL|FUNDS CARRIED|FORWARD|4|26,926|20,067|
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The notes on pages 7 to 9 form part of these financial statements.
Page 5
Inclusive Orkney (SCIO) Statement of Financial Position As At 31 March 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | £ | £ | |
| CURRENT ASSETS | |||
| Cash at bank and in hand | 26,926 | 20,067 | |
| 26,926 | 20,067 | ||
| NET CURRENT ASSETS (LIABILITIES) | 26,926 | 20,067 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 26,926 | 20,067 | |
| NET ASSETS | 26,926 | 20,067 | |
| FUNDS OF THE CHARITY | |||
| Unrestricted Funds | 26,926 | 20,067 | |
| TOTAL FUNDS | 4 | 26,926 | 20,067 |
| On behalf oftheboard |
Trustee
15 December 2025
The notes on pages 7 to 9 form part of[these][financial][statements.]
Page 6
Inclusive Orkney (SCIO) Notes to the Financial Statements For The Year Ended 31 March 2025
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective | January 2019)', Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
1.2. Fund Accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
1.3. Incoming Resources
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
1.4. Resources Expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
1.5. Taxation
The charity is exempt from tax as all its income is charitable and applied for charitable purposes.
2. Analysis of Expenditure
| 2. Analysis of ExpenditureExpenditure |
|
|---|---|
| 2025 | |
| Activities | |
| undertaken | |
| directly | |
| £ | |
| Raising funds | 982 |
| Club activities | 9,312 |
| 10,294 |
Page 7
Inclusive Orkney (SCIO) Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
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|---|---|---|
|2024|
|Activities|
|undertaken|
|directly|
|£|
|Raising|funds|369|
|Club|activities|15,919|
|16,288|
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3. Average Number of Employees
Average number of employees during the year was: NIL (2024: NIL)
- Movement in Funds
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|---|---|---|---|---|---|---|
|As|at|I|April|As|at31|
|2024|Income|Expenditure|March|2025|
|£|£|£|£|
|Unrestricted|funds|
|General:|
|General|unrestricted|fund|20,067|17,153|(10,294)|26,926|
|Total|funds|20,067|17,153|(10,294)|26,926|
|As|at|||April|As|at|31|
|2023|Income|Expenditure|March|2024|
|£|£|£|£|
|Unrestricted|funds|
|General:|
|General|unrestricted|fund|17,406|18,949|(16,288)|20,067|
|Total funds|17,406|18,949|(16,288)|20,067|
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5. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
There were no trustees’ expenses nor reimbursments for expenses incurred on behlaf of the charity in the year ended 31 March 2025. In the year to 31 March 2024 the following expenses incurred on behalf of the charity were reimbursed:
693.14
£30.00.
Page 8
Inclusive Orkney (SCIO) Notes to the Financial Statements (continued) For The Year Ended 31 March 2025
| 2025 | 2024 |
|---|---|
| £ | £ |
6. Related Party Disclosures
There were no related party transactions for the year ended 31 March 2025.
Page 9
Inclusive Orkney (SCIO) Detailed Statement of Financial Activities For The Year Ended 31 March 2025
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|---|---|---|---|---|---|---|---|
|2025|2024|
|Total|Total|
|funds|funds|
|£|£|
|INCOME|AND|ENDOWMENTS|FROM:|
|Donations and|legacies|
|Donations|9,016|10,322|
|Fundraising|5,540|3,654|
|Grants|2,040|4,510|
|16,596|18,486|
|Charitable|Activities:|
|Club|activities|
|Club|fees|557|463|
|557|463|
|17,153|18,949|
|EXPENDITURE|ON:|
|Raising|funds|
|Fundraising|costs|(982)|(369)|
|(982)|(369)|
|Charitable|Activities:|
|Club|activities|
|Supplies|and|toys|(969)|(2,674)|
|Club|costs|(5,243)|(7,408)|
|Room|hire|and|storage|(2,864)|(4,061)|
|Advertising,|marketing,|direct|mail|and|publicity|(236)|(1,776)|
|(9,312)|(15,919)|
|(10,294)|(16,288)|
|NET INCOME|6,859|2,661|
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Page 10
Inclusive Orkney Trustees’ Annual Report
2024-2025
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Inclusive Orkney Scottish Charity Number: SC051274 Address: 4 Viewfield Road
Kirkwall ORKNEY KW15 1RB
E-mail: inclusiveorkney@gmail.com Facebook: Inclusive Orkney | Facebook Website: www.inclusiveorkney.co.uk
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Karin Spence - Chair
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Shannon Tait - Secretary
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Sharon Gray - Treasurer
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Elizabeth Morris - Committee Member
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Caroline Heddle - Depute Chair
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Rachael Suttie - Committee Member
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Megan Cumming - Committee Member
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Inclusive Orkney was set up to support and create inclusive opportunities for children with additional support needs and their families in Orkney, provide comprehensive signposting to services, work collaboratively with key partners to deliver arts, sports, music and theatrical opportunities through support sessions, raise awareness of additional support needs and play an active role in the wider community.
What are our aims?
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e Work with folk throughout Orkney to provide fun and varied opportunities for children with additional needs, which allow them to engage with others in the wider community.
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e Have along term aimoffinding, setting up and establishing an indoor and outdoor space where children and families can come to socialise, support each other and most importantly have fun in a safe and welcoming space
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e Work with a range of agencies to provide robust signposting for families.
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e Provide a support network for families and children with additional needs.
Whatdo we do?
We work to put in place a range of fun and engaging activities for children with additional needs and their families, we work with other agencies to discuss and enhance signposting for families, we speak with parents and carers directly to find out what is important to them and their children to help shape our service (done through conversations at weekend club and regular online surveys), we work with other services to enhance the provisions for children with additional support needs and their families, we are continuing to work to raise the profile of the charity within the local community.
Who is Inclusive Or! for?
Inclusive Orkney is for children with additional support needs and their families. We actively encourage siblings of children with additional needs to come along to our activities so that the whole family can enjoy spending time together engaging in a range of fun activities.
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Additional support needs can arise, in the short or long term, from a variety of circumstances including:
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e the learning environment
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e family circumstances
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e health or disability needs
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e social and emotional factors
(from Scot Gov website)
We are focussed on reducing barriers and providing and promoting positive and inclusive opportunities for children and young people and their families to participate, connect, grow, develop, and enjoy a confident and full life.
4
Governing Document
Inclusive Orkney has a constitution document which sets out the purpose and structure of the charity. The charity must comply with what is set out in the constitution.
Trustees
Inclusive Orkney’s trustees have a range of experience supporting children with additional needs. The charity is made up of Parents, a Speech and Language Therapist, and Additional Support Needs Class Teachers. It is important to us as a charity to have a committee and volunteers that are passionate about supporting the charity's aims and have a range of experiences and skills. We particularly want to have input from parents/carers of children with additional needs.
5
There has continued to be wonderful involvement and support from the local community for Inclusive Orkney and the families we support. Various donations and fundraising have allowed us to continue to fund our expanding range of activities. Expenses for the 2024/2025 period were largely for the purchase of toys and equipment for our weekend club and for the hire of spaces to host our weekend club, picnics or parents/carers events.
Analysis of Income for 2024/2025
Donations and Fundraising £16,596 Weekend Club Donations £557 Total £17,153
Analysis of Expenditure for 2024/2025
Weekend Club and Club Activities £9312 Raising Funds £982 Total £10,294
Funds as at 31.03.2025
Restricted - No restricted funds this year
Unrestricted - £26,926
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Achievements and Performance
Weekend Club
Our weekend club, which continues to run monthly on the first Sunday morning of each month, is seeing an increase in the number of families attending, including many new faces which has been lovely. In the future we would like to offer two weekend clubs a month but the cost of hire for the space and the demand on volunteers time is a huge consideration in this happening.
We have been incredibly fortunate to have a wonderful collection of volunteers who come to support the children in their play at the weekend club. We also have a range of volunteers who have very kindly offered to lead activities at the weekend club.
The club offers a range of activities for children to engage in throughout the session and the informal nature of the session means children engage in most of the activities during the hour and a half session. Activities on offer include adult led craft and baking activities, construction, small world play, sensory play and outside play.
We have recently started hiring the sensory room space in the venue we hire and this has been a popular and beneficial addition to the weekend club session as it allows children and adults to have a bit of a sensory break if they are feeling over-whelmed in the larger space.
Family Picni
In recent years we have established an annual Inclusive Orkney Picnic in July which is well attended. We continue to host our picnic in the same venue that we hold our Weekend Club as it offers a lovely secure outside space (as well as inside space in case it rains) and is familiar to the families we work with. The families we work with often state that holidays and weekends can at times be tricky due to the lack of routine and therefore we try to put in place a range of activities throughout the holidays (especially the summer) for families to pop along to. yng! | “ouwey® FAMILY PICNIC : ay
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We used various funding streams to put in place some holiday time activities. We worked with local organisations/businesses to provide opportunities for some of our families to access horse riding sessions (Peedie Ponies), visit a local animal centre (Fern Valley), have fun at the soft play area (Well Park Garden Centre) and engage in some art and craft work by painting their own ceramics (Aal Fired Up. We had very positive feedback from parents about these different sessions.
Term Time Activities
We have found that soft play sessions, inflatable sessions and swimming pool sessions are very successful for many of our children and families and as such we wanted to provide them with regular access to these activities. We have begun funding ASN inflatable, soft play and swimming pool sessions that run monthly during the term time and are fully funded by us.
Parents/CarersGet Togethers
As well as supporting children we recognise the importance of providing times and activities for parents and carers to get together and havea little fun too. In the last year we have arranged several parent/carer get togethers.
Christmas and New Year Parties
We are aware that the holiday period can bea tricky time for many of our families and we wanted to provide some activities that would not be as overwhelming as other Christmas parties may potentially be. We have for the last couple of years held Christmas Parties. We have two separate parties in order to allow everyone who wants to attend to do so without having each party too busy with people. At our parties we hire two quite large spaces with bouncy castles in one space and the other space being used for Christmas themed activities.
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Workingwith Orkney College
We continue to be keen to deliver more opportunities for slightly older children (12-18 years). After our work with Orkney College putting in place some cooking sessions the previous year we were keen to look for other sessions we could arrange for our older children. We began discussions with the college around skill sessions in dyke building and furniture making which we arranged to take place later in 2025.
c Sessi
We were very fortunate to have a trained Drama Teacher offer her time to run a Drama session for our families. The children all thoroughly enjoyed the session and we hope to offer similar sessions in the future. “et
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“et
Tuesday 8th April
2025
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Zumba Session
One of our parents very kindly offered to run a family Zumba session. This was great fun and the children loved having the big gym space to move around in.
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Fundraising
We continue to work to secure funding to help us to further develop and deliver support related to our key aims. Below are some of the fundraising activities we have undertaken.
County Show
Having a stall at the County Show has become an annual fundraising fixture for us. The stall has different activities including a Bottle Stall, Raffle, Guess the Sweeties in the Jar, and games for children. We have many of our volunteers come along to work on the stall throughout the day.
Coffee Mornina
Another of our annual fundraising events is our Coffee Morning.The atmosphere at these mornings is always lovely and we are always overwhelmed by the wonderful baking that is donated to us by the people throughout the community here in Orkney.
Like all of our events our volunteers very kindly donate a lot of their time to help us run the event. Alongside the coffee morning we had a raffle and a Guess the Weight of the Cake, with the cake being made by one of our families.
Bi Eveni
In March 2025 we held our very first bingo evening. The evening was a huge success, being well attended and raising money for the charity. We served some food and had a raffle. ise, -,
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Worki
ith a | Ke
We continue to be given wonderful support from a local business called Hestacraft. The lady who owns Hestacraft has created a special one off design for sale and she very kindly gives Inclusive Orkney a percentage of each sale of the design.
We are incredibly grateful for the time and generosity of Hestacraft.
AGM
We continue to offer a video link for those people who are unable to attend our AGM in person. At the AGM we talk through our accounts and share the report about the charity's achievements over the last year.
Volunteers
We have been incredibly lucky to have more people offer their time through volunteering. The success of the charity relies heavily on our volunteers and we are very grateful to each and everyone of them. As mentioned above we have been very fortunate to have a number of our volunteers offer to help lead activities at our weekend club which has been super.
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Future Plans
In the next year Inclusive Orkney aims to:
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e Work with others in the local community to further develop robust support and signposting for children with additional needs and their families.
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e Continue to deliver weekend clubs that are relaxed, inclusive, friendly and deliver positive experiences for all wno come along.
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e Continue to put in place a range of parents/carers evenings and activities.
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e Develop sessions for older children working with other agencies i.e. local library, college.
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e Continue to explore funding streams
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e Work in partnership with others to provide Easter, Summer and October holiday activities for children with additional support needs.
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e Continue to run our annual events such as the Family Picnic in the summer holidays and the Christmas parties in December.
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e Continue to raise funds through events such as Coffee Mornings, County Show and Bingo Night.
Declaration
Signed on behalf of the charity trustees:
dann, Spence
Print name
KARIN SPENCE
Designation CHAIR
Date 1$°)2-2S5
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