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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 1 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, with the exception of investments which are included at market
value, as modified by the revaluation of certain assets.
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