Company Registration No. 12206237 (England and Wales)
APSLEY HOUSE CARE HOME LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
PAGES FOR FILING WITH REGISTRAR
APSLEY HOUSE CARE HOME LIMITED
CONTENTS
Page
Statement of financial position
2
Statement of changes in equity
3
Notes to the financial statements
4 - 14
APSLEY HOUSE CARE HOME LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 OCTOBER 2023
- 1 -
2023
2022
£
£
Profit for the year
277,038
154,226
Other comprehensive income
Revaluation of property, plant and equipment
119,143
-
0
Tax relating to other comprehensive income
(36,744)
-
0
Other comprehensive income for the year
82,399
-
0
Total comprehensive income for the year
359,437
154,226
APSLEY HOUSE CARE HOME LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 OCTOBER 2023
31 October 2023
- 2 -
2023
2022
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
5
2,001,266
1,953,996
Investment properties
6
109,000
109,000
2,110,266
2,062,996
Current assets
Inventories
1,103
1,014
Trade and other receivables
7
647,346
252,102
Cash and cash equivalents
24,959
50,299
673,408
303,415
Current liabilities
8
(214,308)
(190,706)
Net current assets
459,100
112,709
Total assets less current liabilities
2,569,366
2,175,705
Provisions for liabilities
(483,762)
(449,538)
Net assets
2,085,604
1,726,167
Equity
Called up share capital
11
1
1
Revaluation reserve
12
1,399,013
1,288,785
Retained earnings
12
686,590
437,381
Total equity
2,085,604
1,726,167

The director of the company has elected not to include a copy of the income statement within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved and signed by the director and authorised for issue on 31 October 2024
Mr T Wilson
Director
Company Registration No. 12206237
APSLEY HOUSE CARE HOME LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2023
- 3 -
Share capital
Revaluation reserve
Retained earnings
Total
£
£
£
£
Balance at 1 November 2021
1
1,309,828
262,112
1,571,941
Year ended 31 October 2022:
Profit and total comprehensive income for the year
-
-
154,226
154,226
Transfers
-
(21,043)
21,043
-
Balance at 31 October 2022
1
1,288,785
437,381
1,726,167
Year ended 31 October 2023:
Profit for the year
-
-
277,038
277,038
Other comprehensive income:
Revaluation of property, plant and equipment
-
119,143
-
119,143
Tax relating to other comprehensive income
-
(36,744)
-
0
(36,744)
Total comprehensive income for the year
-
0
82,399
277,038
359,437
Transfers
-
27,829
(27,829)
-
Balance at 31 October 2023
1
1,399,013
686,590
2,085,604
APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023
- 4 -
1
Accounting policies
Company information

Apsley House Care Home Limited is a private company limited by shares incorporated in England and Wales. The registered office is 31/33 Commercial Road, Poole, Dorset, BH14 0HU. The principal place of business is 86 Barrack Lane, Bognor Regis, PO21 4DG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Business combinations

The cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.

 

The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.

 

Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date.

1.3
Going concern

The directors have adopted the going concern basis in preparing these financial statements after assessing the principal risks applicable to the company. These include rising inflation, staff shortages as a result of Brexit, the 9.8% increase in the National Living Wage from 1 April 2024 for employees over the age of 21, the cost of living crisis and higher insurance premiums. They are satisfied that the company, with the support of other group companies, can meet its liabilities as they fall due, being a period of not less than 12 months from the date of approval of these financial statements, and to be well placed to manage its financing and business risks satisfactorily. Overall, the directors do not consider there to be a cause for material uncertainty regarding the company's going concern status as at the date of signing these financial statements.true

1.4
Revenue

Revenue is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the supply of care services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where payments are received from customers in advance of services provided the amounts are recorded as deferred income and included as part of payables due within one year.

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 5 -
1.5
Property, plant and equipment

Property, plant and equipment are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
25 years straight line
Fixtures and fittings
25% reducing balance
Motor vehicles
25% reducing balance

Freehold land is not depreciated.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.7
Impairment of non-current assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
Inventories

Inventories are stated at the lower of cost and estimated selling price less costs to complete and sell.

Cost is calculated using the weighted average method.

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 6 -

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of inventories over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include trade and other receivables and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 7 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or non-current assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
1
Accounting policies
(Continued)
- 8 -
1.16
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

Government grants relating to turnover are recognised as income over the periods when the related costs are incurred. Grants relating to an asset are recognised in income systematically over the asset's expected useful life. If part of such a grant is deferred it is recognised as deferred income rather than being deducted from the asset's carrying amount.

1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2023
2022
Number
Number
Total
39
37
4
Taxation
2023
2022
£
£
Current tax
UK corporation tax on profits for the current period
34,608
41,390
Deferred tax
Origination and reversal of timing differences
(2,520)
(2,308)
Total tax charge
32,088
39,082
APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
4
Taxation
(Continued)
- 9 -

In addition to the amount charged to the income statement, the following amounts relating to tax have been recognised directly in other comprehensive income:

2023
2022
£
£
Deferred tax arising on:
Revaluation of property
36,744
-
5
Property, plant and equipment
Freehold land and buildings
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost or valuation
At 1 November 2022
1,907,411
152,730
3,000
2,063,141
Additions
-
0
13,395
-
0
13,395
Revaluation
22,038
-
0
-
0
22,038
At 31 October 2023
1,929,449
166,125
3,000
2,098,574
Depreciation and impairment
At 1 November 2022
35,776
72,056
1,313
109,145
Depreciation charged in the year
61,330
23,517
422
85,269
Revaluation
(97,106)
-
0
-
0
(97,106)
At 31 October 2023
-
0
95,573
1,735
97,308
Carrying amount
At 31 October 2023
1,929,449
70,552
1,265
2,001,266
At 31 October 2022
1,871,635
80,674
1,687
1,953,996

Property, plant and equipment with a carrying amount of £2,001,266 (2022: £1,953,996) have been pledged to secure borrowings of the company. Further information is provided in note 14.

Freehold land and buildings were revalued at October 2023 based on the expected market value of the business as determined by the directors of the company. No formal valuation has been prepared with regard to this valuation, but the directors have concluded that they have sufficient and reliable market data to back up this value.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
5
Property, plant and equipment
(Continued)
- 10 -
2023
2022
£
£
Cost
502,975
502,975
Accumulated depreciation
(201,017)
(192,441)
Carrying value
301,958
310,534
The fair value of the cost on freehold property as at 31 October 2023 is represented by:
£
Cost
502,975
Valuation in 2014
1,483,990
Valuation in 2017
(310,599)
Valuation in 2018
(697,597)
Accumulated depreciation transferred on hivedown
(30,038)
Transfer to investment property
(109,000)
Valuation in 2020
1,032,673
Valuation in 2021
35,007
Valuation in 2023
22,038
1,929,449
6
Investment property
2023
£
Fair value
At 1 November 2022 and 31 October 2023
109,000

The fair value of the investment property has been arrived at on the basis of a valuation carried out in October 2018 by Savills (UK) Limited, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors have reviewed the fair value of the investment properties as at 31 October 2023 based on existing market evidence available to them in respect of yields and transaction prices and consider the values to have not materially changed.

If investment properties held by the company of £109,000 (2022: £109,000) were stated on an historical cost basis rather than a fair value basis, the amounts would be £nil, as the valuation of investment properties are based on the ground rents due to the company.

Investment properties with a carrying amount of £109,000 (2022: £109,000) have been pledged to secure borrowings of the company. Further information is provided in note 14.

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 11 -
7
Trade and other receivables
2023
2022
Amounts falling due within one year:
£
£
Trade receivables
80,523
61,149
Amounts owed by group undertakings
555,059
174,161
Other receivables
-
0
7,691
Prepayments and accrued income
11,764
9,101
647,346
252,102

The carrying amount of trade and other receivables includes £647,346 (2022: £252,102) pledged as security

for liabilities. Further information is provided in note 14.

8
Current liabilities
2023
2022
£
£
Trade payables
26,542
24,025
Corporation tax
33,513
41,390
Other taxation and social security
20,185
17,185
Other payables
33,350
23,315
Accruals and deferred income
100,718
84,791
214,308
190,706
9
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Liabilities
Liabilities
2023
2022
Balances:
£
£
Accelerated capital allowances
17,424
19,944
Revaluations
439,088
402,344
Investment property
27,250
27,250
483,762
449,538
APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
9
Deferred taxation
(Continued)
- 12 -
2023
Movements in the year:
£
Liability at 1 November 2022
449,538
Credit to profit or loss
(2,520)
Charge to other comprehensive income
36,744
Liability at 31 October 2023
483,762

Of the deferred tax liability set out above, an amount of £4,393 is expected to reverse within 12 months and relates to accelerated capital allowances.

 

Of the deferred tax liability set out above, an amount of £9,396 is expected to reverse within 12 months and relates to the revaluation of freehold property.

10
Retirement benefit schemes
2023
2022
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
22,566
20,059

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £6,579 (2022: £5,042) were due to the fund. They are included in other creditors and in accruals.

11
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
12
Reserves
Revaluation reserve

The revaluation reserve represents the cumulative effect of revaluations of freehold land and buildings which are revalued to fair value. At the end of each reporting period a transfer is made to retained earnings to transfer the excess depreciation that has been charged in the income statement which relates to the revalued portion of the assets. In respect of revaluation gains, deferred tax is recognised and is initially debited to the revaluation reserve. The amount of deferred tax recognised is adjusted on an annual basis for any movement in amounts debited or credited to the revaluation reserve in the year. Current year corporation tax is not required to be recognised in respect of any amounts debited or credited to the revaluation reserve.

Retained earnings

Retained earnings represents cumulative profits or losses, including unrealised profits on the remeasurement of investment properties, net of dividends paid and other adjustments.

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 13 -
13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Michelle Pettifer.
The auditor was Morris Lane.
14
Financial commitments, guarantees and contingent liabilities

At 31 October 2023, the company had secured the Metro Bank PLC borrowings of the parent company, Royal Bay Care Homes Ltd, by way of a first legal charge over the properties and a first debenture over all the assets and undertakings of the company. As at 31 October 2023, the maximum exposure of the company in respect of amounts drawn by the parent company was £5,151,971 (2022: £5,542,737).

 

As at the 31 October 2023, the company had committed to repairs and renewals costs of £nil (2022: £15,740).

15
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2023
2022
£
£
Within one year
6,018
5,585
Between two and five years
24,365
21,433
In over five years
-
0
4,860
30,383
31,878
16
Related party transactions

The following amounts were outstanding at the reporting end date:

2023
2022
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
555,059
174,161
555,059
174,161
17
Deferred grant income

Government grants totalling £nil (2022: £23,380) were received in the year in connection with coronavirus funding. As at 31 October 2023 an amount of £10,066 (2022: £13,421) remains in accruals and deferred income to be released in line with the accounting policy for capital grants.

APSLEY HOUSE CARE HOME LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2023
- 14 -
18
Parent company

The ultimate parent company is Royal Bay Care Homes Ltd, whose registered office is 31/33 Commercial Road, Poole, Dorset, BH14 OHU.

The ultimate controlling party is Mrs C Wilson by virtue of her 64.021% shareholding of the issued share capital of Royal Bay Care Homes Ltd.

The smallest and largest group into which the company is consolidated is Royal Bay Care Homes Ltd.

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