Company Registration No. 02723008 (England and Wales)
Charity Registration No. 1012552 (England and Wales)
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
LEGAL AND ADMINISTRATIVE INFORMATION
Companies Act directors
Mrs J Poyner
Charity number
1012552
Company number
02723008
Registered office
103 Middleton Hall Road
Birmingham
B30 1AG
Independent examiner
Mr R A Horton
Jerroms Business Solutions Limited
Lumaneri House Blythe Gate
Blythe Valley Business Park
Solihull
B90 8AH
Bankers
Lloyds Bank plc
9-11 Poplar Road
Solihull
B91 3AN
Board of Trustees
Ms J Poyner (Chair)
Bournville WI
Mrs E Galloway (Treasurer)
Kings Norton Afternoon WI
Mrs L Smith
Bournville WI
Mrs D Statham
Victory Belles WI
Mrs C Woodland
Victory Belles WI
Mrs F Northey
Quinton WI
Mrs L Gibbon
Harborne Village WI
Mrs K Slivinski
Yardley WI
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
CONTENTS
Page
Trustees' report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Notes to the financial statements
8 - 13
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 MAY 2025
- 1 -

The trustees present their annual report and financial statements for the year ended 31 May 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The Women's Institute organisation is based on the ideals of fellowship, truth, tolerance and justice.

 

The main purposes of the Women's Institute organisation are:

To advance the education of women and girls for the public benefit in all areas including local, national and international issues of political and social importance; music, drama and other cultural subjects and all branches of agriculture, crafts, home economics, science, health and social welfare;

 

To promote sustainable development for the public benefit by educating people in the preservation, conservation and protection of the environment and the prudent use of natural resources and promoting sustainable means of achieving economic growth and regeneration to advance health for the public benefit; and

 

To advance citizenship for the public benefit by the promotion of civic responsibility and volunteering.

 

The Women's Institute organisation seeks to give women the opportunity of working together through the Women's Institute organisation in their communities, of developing their capacity and skills, and of putting into practice those ideals for which the Women's Institute stands.

The charity's principal objectives continue to be:

To promote membership and implement recruitment initiatives in order to gain and retain members and promote a positive modern image of the organisation.

 

To offer a wide range of learning opportunities, encouraging personal development, promoting lifelong learning and ensuring that traditional skills are promoted.

 

To encourage WI members to adopt healthier, more sustainable lifestyles by further developing work in home economics and by promoting and encouraging participation in sport and leisure activities, science and combined arts.

 

To increase influence of the WI on legislators, decision makers and the public at large with regard to local, national and international issues of political and social importance.

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

The Federation held a number of events and outings during the year as detailed under Fundraising Activities.

THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
Achievements and performance

This year we have seen continued efforts to recover membership, income and activity after the losses incurred

during Covid. Sadly, the Federation Chair, Mrs Cathryn Marsh resigned in January 2025 and was followed shortly by Mrs Julie Afridi Martin. The Federation financial year still runs from 01 June to 31 May and we have gained two new WIs, Aldridge Crofters and Boldmere Bells during that time. Unfortunately, Park Hall and Castle Bromwich WIs have closed.

 

Financially, the Federation's budget continues to be sound and our investment portfolio in ethical bonds is doing well. The Federation is making strenuous efforts to extend our income from new membership and activities into the future.

 

Monthly income has continued to be boosted by the sum of £805 per month interest on deposit accounts managed by St James'. 150 payments of £5 per stake were received for the 200 Club during the year, totalling £750.

 

This being our Fiftieth Anniversary Year, a celebration tea was arranged at the Hyatt Hotel in June. The ticket price raised £3000 which just covered the cost of the event. An Anniversary Gift of £250 to all WIs was announced at the Annual Meeting and this totalled £9,750. All had claimed their gift before 31 May

 

The Christmas Celebration in St. Martin's Church made a small loss due to the adverse weather conditions and a rail strike and it has been agreed to celebrate Christmas with a theatre visit next year. Federation activities such as the Quiz, croquet, darts, have all made small profits but in general, activities have reduced in number due to pressures on the small numbers of Trustees. A coach trip to Waddesdon Manor in November was very successful but made a small loss due to the cost of coach travel, even though ticket prices were set quite high.

 

A contribution of £2,000 towards the Annual meeting in September was received from the Educational Trust and members’ contributions raised a further £1000. On the occasion of the AGM, commemorative pens were given to all members at a cost of £2000 overall.

 

Significant items of expenditure this year have been auditors' fees (£2,400) and AGM costs of £6,615, including the hire of Austin Court at £3,334 for the AGM.

 

Regular expenditure throughout the year has been by instalments of £87.77 monthly to NFU for insurance

(£1,050 annually) and the sum of £77.31 (rising to £84.33) to Safestore for storage of equipment. Overheads associated with running the Federation including stationery, printing, trustee expenses are similar to last year. £19,000 + £624 (pooling of fares) has been paid to NFWI over the year for 2023/24 subscriptions. All subscriptions for 2024/25 are due by 31 May and every effort has been made to achieve this target.

 

WI Treasurers are being urged to carry out transactions by BACS transfer rather than cheque payments and this is gradually taking effect. Bank charges have amounted to £344 over the year, rather less than last year.

 

During the year to 31 May 2025 the value of investments rose further, and additional funds were invested. The investments are held in funds which accumulate income from the underlying investments, reflected in the price of the units, and the Federation draws a fixed monthly sum by sales of units.

 

In January 2025, the Trustees decided to rent an office in the Birmingham Jewellery Quarter to act as Federation Headquarters and this has incurred an additional cost of £730 per month with £294 p.a. business rates. An additional £450 has been spent on furnishing the office with chairs and shelving. It is anticipated that additional costs will be recouped by the use of the office for meetings, training and events.

Financial review

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months’ expenditure. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

The company's investment principles aim to give a balance of income and growth over the long term, which the board expects to be achieved.

THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 3 -

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

The Federation was established in 1976 and incorporated under the Companies Act on 15 June 1992 as a company limited by guarantee, governed by its Memorandum and Articles of Association. The limited company was registered with the Charities Commission on 2 July 1992.

The chair and honorary treasurer are directors for the purposes of the Companies Acts and this Trustees' Report includes the requirements of a Directors' Report under the Companies Act. They and other members of the Executive Committee are Trustees of the registered charity.

No person may be elected or re-elected as a Committee Member at a general meeting unless she has been

nominated by a Committee member. The honorary officers of the Federation, the Acting Chair, and Treasurer are elected annually by the Trustees from among their own members. The Federation must hold an Annual General Meeting once in each calendar year, not later than 15 months after the previous AGM, in addition to any other meetings held in that year. All other members' meetings are called Extraordinary General Meetings, which may be called at any time on a requisition signed by one tenth of the members.

 

The Board of Trustees may delegate any of its powers or the implementation of any of its resolutions to any subcommittee consisting of such persons as the Executive Committee may determine. The Chair of each subcommittee shall report the proceedings of each meeting of the sub-committee to the Board of Trustees. Any decision taken by the sub-committee which relates to the expenditure of funds shall not take effect until it is approved by the Board of Trustees.

 

Following election, members of the board receive training and induction from other members of the board.

This Federation is a member of the National Federation and is entitled to appoint Federation Representatives to the National Federation, and be bound by and comply with the constitution of the National Federation. This Federation may not carry out any policy which is in any way contrary to the policy of the National Federation and it must provide membership and other financial and statistical returns and reports of meetings to the National Federation whenever it is required to do so.

 

This Federation and the National Federation of Women's Institutes of England, Wales, Jersey, Guernsey and the Isle of Man are related parties.

 

Risk management

The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure that appropriate controls are in place to provide reasonable assurance against fraud and error. The principal risks that the charity faces include financial risks, reputational risks and investment risks.

Financial risks are controlled through sound governance and robust financial control procedures. Risks of a decline in major income sources including falling membership subscriptions due to a fall in membership numbers are managed through proactive promotion and recruitment strategies.

Reputational risks could arise through the inappropriate use of the WI brand. These are managed through Board scrutiny of activities and products.

Investment risks arise as a result of the charity's policies relating to ethical investment, which limit the funds in which investments can be placed. This risk is managed by the close working relations that exist between the trustees and their financial advisors.

 

The Company Risk Register is reviewed annually and assessed by impact and likelihood in accordance with Charity Commission CC8 guidelines to ensure risk is minimised accordingly and actions taken to prevent risk.

THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
TRUSTEES' REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
Public benefit

The Trustees confirm that they have complied with the duty in Section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance published by the Commission in determining the activities undertaken by the charity.

Further information on the activities undertaken for the public benefit is given in the Objectives, Activities and Achievements section of this report.

The trustees' report was approved by the Board of Trustees.

Mrs J Poyner
Chair
Dated: 19 June 2025
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
- 5 -

I report to the trustees on my examination of the financial statements of The West Midlands County Federation of Women's Institutes (the charity) for the year ended 31 May 2025.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law), you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006.

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the Companies Act 2006 and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the Companies Act 2006.

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the Companies Act 2006 other than any requirement that the financial statements give a true and fair view, which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

Richard Alan Horton

Chartered Certified Accountant

Jerroms Business Solutions Limited
Lumaneri House Blythe Gate
Blythe Valley Business Park
Solihull
B90 8AH
Dated: .........................
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2025
- 6 -
Unrestricted
Unrestricted
funds
funds
2025
2024
Notes
£
£
Income from:
Donations and legacies
3
926
46
Other trading activities
4
33,239
32,557
Investments
5
578
256
Total income
34,743
32,859
Expenditure on:
Raising funds
6
22,318
12,113
Charitable activities
7
20,753
6,422
Total expenditure
43,071
18,535
Net gains/(losses) on investments
2,188
27,077
Net income/(expenditure) and movement in funds
(6,140)
41,401
Reconciliation of funds:
Fund balances at 1 June 2024
364,954
323,553
Fund balances at 31 May 2025
358,814
364,954

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
BALANCE SHEET
AS AT 31 MAY 2025
31 May 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
12
256,464
263,936
Current assets
Stocks
-
1,103
Debtors
13
410
2,025
Cash at bank and in hand
117,801
131,604
118,211
134,732
Creditors: amounts falling due within one year
14
(15,861)
(33,714)
Net current assets
102,350
101,018
Total assets less current liabilities
358,814
364,954
The funds of the charity
Unrestricted funds
15
358,814
364,954
358,814
364,954

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 May 2025.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the trustees on 19 June 2025
Mrs J  Poyner
Chair
Company registration number 02723008 (England and Wales)
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
1
Accounting policies
Charity information

The West Midlands County Federation of Women's Institutes is a private company limited by guarantee incorporated in England and Wales. The registered office is 103 Middleton Hall Road, Birmingham, B30 1AG.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's Articles of Association, the Companies Act 2006 and "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 1 January 2019)". The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. 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
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.
1.5
Expenditure

Expenditure is accounted for on an accruals basis.

1.6
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 9 -

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:

Fixtures and fittings
10% straight line
Computers
33% straight line

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 recognised in the statement of financial activities.

1.7
Fixed asset investments

Fixed asset investments are initially measured at transaction price excluding transaction costs, and are subsequently measured at fair value at each reporting date. Changes in fair value are recognised in net income/(expenditure) for the year. Transaction costs are expensed as incurred.

1.8
Stocks

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

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

Cash and cash equivalents 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 charity 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.

Basic financial assets

Basic financial assets, which include debtors 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.

Basic financial liabilities

Basic financial liabilities, including creditors 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.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 10 -
1.11

Women's Institute branch suspensions

On the closure of a Women's Institute branch in the West Midlands area, any remaining funds in the accounts of that branch are paid to this company and are released to profit and loss over a three year period in order to match income with any related costs defrayed by this company on behalf of the closed branch.

2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are 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
Income from donations and legacies
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Donations and gifts
926
46
4
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Membership subscriptions and sponsorships
16,682
17,515
Fundraising events
16,557
15,042
Other trading activities
33,239
32,557
5
Income from investments
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Interest receivable
578
256
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 11 -
6
Expenditure on raising funds
Unrestricted
Unrestricted
funds
funds
2025
2024
£
£
Fundraising and publicity
Other fundraising costs
22,318
12,113
7
Expenditure on charitable activities
Accountancy fees and trustee expenses
Accountancy fees and trustee expenses
2025
2024
£
£
Direct costs
Storage rentals
6,186
766
Telephone, printing and stationery
637
1,512
Bank and other charges
411
352
Insurance
83
(107)
WI Members 50th Anniversary donation
9,750
-
17,067
2,523
Share of support and governance costs (see note 8)
Governance
3,686
3,899
20,753
6,422
Analysis by fund
Unrestricted funds
20,753
6,422
8
Support costs allocated to activities
2025
2024
£
£
Governance costs
3,686
3,899
Analysed between:
Accountancy fees and trustee expenses
3,686
3,899
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 12 -
9
Net movement in funds
2025
2024
£
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
2,310
2,325
10
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
11
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12
Fixed asset investments
Listed investments
£
Cost or valuation
At 1 June 2024 & 31 May 2025
263,936
Carrying amount
At 31 May 2025
263,936
At 31 May 2024
263,936
13
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
410
2,025
14
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
79
18,610
Accruals and deferred income
15,782
15,104
15,861
33,714
THE WEST MIDLANDS COUNTY FEDERATION OF WOMEN'S INSTITUTES
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 13 -
15
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 June 2024
Incoming resources
Resources expended
Gains and losses
At 31 May 2025
£
£
£
£
£
General funds
364,954
34,743
(43,071)
2,188
358,814
Previous year:
At 1 June 2023
Incoming resources
Resources expended
Gains and losses
At 31 May 2024
£
£
£
£
£
General funds
323,553
32,859
(18,535)
27,077
364,954
16
Related party transactions

There were no disclosable related party transactions during the year (2024 - none).

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