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2023-08-31-accounts

R B Massey Memorial Trust

Unaudited Financial Statements

31 August 2023

SD-0214034-1-6

R B Massey Memorial Trust

Contents of the Financial Statements for the year ended 31st August 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 14

R B Massey Memorial Trust

Report of the Trustees for the year ended 31st August 2023

The trustees present their report with the financial statements of the charity for the year ended 31st August 2023. The trustees have adopted the provisions of 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 Robert B Massey Memorial Trust was established by Trust Deed dated 1 August 1990. Its purpose is to provide, in the interests of social welfare and the improvement of the conditions of life for the inhabitants of the Town of Market Weighton in the County of East Yorkshire and its neighbourhood, a public recreation ground and other recreational facilities including a Bowling Green.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Recruitment and appointment of new trustees

Management Committee: M Dykes E Keithley J Phillips A Brooks D Smith R Barnes N Crowe C Barnes

All Trustees meet at least three times a year and collectively have the power to appoint new Trustees. The Charity receives administration and legal services from Stamp Jackson & Procter Limited and one of the Trustees, ACT Procter, is a consultant in that firm.

The Management Committee has continued to upkeep the recreational facilities provided by the Trust at the Pavilion and Bowling Green, which have been widely used by the public in the Market Weighton area.

Financial Review

The recreational facilities provided by the Trust continue to be self-supporting.

The financial position of the Trust continues to be sound, as detailed on page 6. Of the total funds, £3,806,197 (2022 £3,865,916) is represented by fixed assets and investments, both of which provide an essential contribution to the Charity's wellbeing.

Risk management

The Trustees examine the major risks that the Charity faces each year. The Charity has developed systems to monitor and control these risks to mitigate any impact that they may have on the Charity in the future.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1001423

Principal address

c/o A C T Procter Stamp Jackson & Procter Limited 5 Parliament Street Hull East Yorkshire HU1 2AZ

Trustees

Mr C W Clubley Mr A C T Procter Miss J E Phillips Mr D L Beadle Mrs J M Henley

Page 1

R B Massey Memorial Trust

Report of the Trustees

for the year ended 31st August 2023

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA

Solicitors

Stamp Jackson & Proctor Limited 5 Parliament Street Hull HU1 2AZ

Advisers

Bankers: HSBC plc Cater Allen 17 High Street 9 Nelson Street Market Weighton Bradford York BD1 5AN YO43 3AE

Accountants:

Johnson & Co Hawthorne House 28 Cowgate Welton HU15 1NB

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions 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.

Page 2

R B Massey Memorial Trust

Report of the Trustees for the year ended 31st August 2023

6 June 2024

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

................................................................. Chris Clubley (Jun 6, 2024, 1:14pm) Mr C W Clubley - Trustee

Page 3

Independent Examiner's Report to the Trustees of R B Massey Memorial Trust

Independent examiner's report to the trustees of R B Massey Memorial Trust

I report to the charity trustees on my examination of the accounts of R B Massey Memorial Trust (the Trust) for the year ended 31st August 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

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 accounts to be reached.

Steve Bramall (Jun 27, 2024, 3:32pm) S. T. Bramall, BSc., FCA

Smailes Goldie Chartered Accountants Regent's Court Princess Street Hull East Yorkshire HU2 8BA 27 Jun 2024 Date: .............................................

Page 4

R B Massey Memorial Trust

Statement of Financial Activities for the year ended 31st August 2023

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
Charitable activities
Recreational ground
Investment income
2
Total
EXPENDITURE ON
Raising funds
Charitable activities
Support to local groups and individuals
Recreational ground
Support costs
3
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 2023
Unrestricted
fund
£
30,808
8,256
120,232
159,296
17,263
69,219
29,019
50,404
165,905
(131,951)
(138,560)
4,304,251
4,165,691		 2022
Total
funds
£
7,286
8,513
114,665
130,464
18,550
36,863
14,807
47,109
117,329
(32,114)
(18,979)
4,323,230
4,304,251

The notes form part of these financial statements

Page 5

R B Massey Memorial Trust

Balance Sheet

31st August 2023

Notes
FIXED ASSETS
Tangible assets
5
Investments
6
CURRENT ASSETS
Stocks
7
Debtors
8
Cash at bank and in hand
CREDITORS
Amounts falling due within one year
9
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
Unrestricted funds
TOTAL FUNDS		 2023
Unrestricted
fund
£
348,063
3,458,134
3,806,197
200
8,117
361,543
369,860
(10,366)
359,494
4,165,691
4,165,691
4,165,691
4,165,691		 2022
Total
funds
£
353,840
3,512,076
3,865,916
50
5,022
450,458
455,530
(17,195)
438,335
4,304,251
4,304,251
4,304,251
4,304,251

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:6 June 2024

............................................. Chris Clubley (Jun 6, 2024, 1:14pm) Mr C W Clubley - Trustee

A C T Procter

.............................................

Andrew Procter (May 30, 2024, 9:28am) Mr A C T Procter - Trustee

The notes form part of these financial statements

Page 6

R B Massey Memorial Trust Notes to the Financial Statements for the year ended 31st August 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.

Income

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.

Expenditure

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.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings - 2% on reducing balance
Bowling Green - 5% on reducing balance
Fixtures and fittings - 10% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from tax on its charitable activities.

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.

Investments

Stocks and shares quoted on a recognised stock exchange are included in the balance sheet at their mid-market value at the year end. The variances between market value and the original cost or annual revaluation of the investments are shown as unrealised investment gains or losses. The differences between the original cost and the proceeds of investments disposed of are shown as again or loss in the statement of financial activity.

Page 7

continued...

R B Massey Memorial Trust Notes to the Financial Statements - continued for the year ended 31st August 2023

2. INVESTMENT INCOME

INVESTMENT INCOME
Dividends received
Deposit account interest		 2023
£
114,174
6,058
120,232		 2022
£
114,483
182
114,665

3. SUPPORT COSTS

Insurance
Light and heat
Rates and water
Accountancy
Independent examiners fee
Bank charges
Administration fees		 2023
£
6,297
3,521
1,560
2,184
1,446
-
35,396
50,404		 2022
£
5,736
1,793
1,191
2,136
1,314
63
34,940
47,109

4. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st August 2023 nor for the year ended 31st August 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st August 2023 nor for the year ended 31st August 2022.

5. TANGIBLE FIXED ASSETS

COST
At 1st September 2022 and
31st August 2023
DEPRECIATION
At 1st September 2022
Charge for year
At 31st August 2023
NET BOOK VALUE
At 31st August 2023
At 31st August 2022		 Land and
buildings
£
444,995
115,802
4,150
119,952
325,043
329,193		 Bowling
Green
£
76,872
60,121
837
60,958
15,914
16,751		 Fixtures
and
fittings
£
34,019
26,123
790
26,913
7,106
7,896		 Totals
£
555,886
202,046
5,777
207,823
348,063
353,840

Included in cost or valuation of land and buildings is freehold land of £121,653 (2022 - £121,653) which is not depreciated.

Page 8

continued...

R B Massey Memorial Trust

Notes to the Financial Statements - continued for the year ended 31st August 2023

5. TANGIBLE FIXED ASSETS - continued

Land comprises 1.63 acres of land at Beverley Road, Market Weighton, East Yorkshire containing the pavilion and bowling green, 5.058 hectares of land south of Beverley Road, Market Weighton and 1.18 hectares of land north of the A1079, Market Weighton.

6. FIXED ASSET INVESTMENTS

Market value at 1 September 2022
Additions
Disposals
Change in Market Value
Market value at 31 August 2023
Historical cost at 31 August 2023
Analysis of investments
UK Equities
UK Government Stock
Individual investments exceeding 5% of the portfolio were as follows:
Alliance Trust
Legal & General US Index Trust
Shell		 2023
£
3,512,079
359,833
(319,586)
(94,189)
3,458,137
2,721,403
3,187,632
270,505
3,458,137
2023
£
187,920
264,610
180,477		 2022
£
3,694,093
165,308
(266,479)
(80,843)
3,512,079
2,681,158
3,366,382
145,697
3,512,079
2022
£
174,960
255,164
171,384
Net gain / (Loss) on investments
Sale proceeds
Cost of investments sold
Profit/(Loss) on sale of investments sold
Increase/(Decrease) in value of portfolio in the year
Net gain/(loss) on investments		 2023
£
281,823
(319,586)
(37,762)
(94,189)
(131,951)		 2022
£
315,211
(266,479)
48,732
(80,843)
(32,111)

Page 9

continued...

R B Massey Memorial Trust

Notes to the Financial Statements - continued for the year ended 31st August 2023

7.
STOCKS
Stocks
8.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Prepayments
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
Loan		 2023
£
200
2023
£
8,117
2023
£
10,366
-
10,366		 2022
£
50
2022
£
5,022
2022
£
10,012
7,183		 2022
£
50
2022
£
5,022
17,195

10. RELATED PARTY DISCLOSURES

During the year the Charity received administration and legal services from Stamp Jackson & Procter Limited, in which ACT Procter is a consultant.

The cost of these services amounted to £35,396 for the year ended 31 August 2023 (2022 £34,940).

Page 10

continued...

R B Massey Memorial Trust

Notes to the Financial Statements - continued

for the year ended 31st August 2023

11. INCOME AND EXPENDITURE OF THE MANAGEMENT COMMITTEE

Income
Bowling fees - indoor
- outdoor
League and competition fees
Refreshments
Book Stall
Raffle
Badges and sportswear
Hire of hall
Donations (Note 12)
Bank interest received
Closing stock
Expenditure
League and competition fees
Green upkeep
Refreshments
Insurance
Light and heat
Rates and water
Bank charges
Resurfacing the car park
Replacement radiators
Building & Light repairs
Drinks boiler
Repairs and renewals
Accountancy
Badges and sportsgear
Depreciation of fixture and fittings
Depreciation of power mower
Opening stock
Excess /(Deficit) of income expenditure
over expenditure		 2023
£
£
2,489
1,445
1,138
775
30
27
130
2,222
30,810
49
200
39,315
974
1,056
165
6,297
3,521
1,560
99
12,239
1,961
2,904
-
1,016
516
191
144
228
50
32,921
6,394		 2022
£
2,359
1,500
972
852
-
-
624
2,206
7,284
1
50
606
1,549
124
5,736
1,793
1,191
70
-
-
-
878
1,235
516
334
160
253
362		 £
15,848
14,807
1,041

Page 11

continued...

R B Massey Memorial Trust

Notes to the Financial Statements - continued for the year ended 31st August 2023

12. DONATIONS

Bills paid directly by the general committee

Rates
Commercial waste
Insurance
Resurfacing the car park
Replacement radiators
Building & light repairs
Drinks boiler
Other Donations
Donations to the Bowls Club
Donation from the General Committee
Total Donations per the accounts		 2023
£
71
115
6,297
12,239
1,961
2,904
-
23,587
40
7,183
30,810		 2022
£
134
108
5,736
-
-
288
878
7,144
140
-
7,284

13. GENERAL INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR

Income
Bank interest
Investment income
Profit/ (Loss) on sale of investments
Administration fees
JM Finn fees
Crest sponsorship membership charge
Donations
Bank charges
Accountancy
Bursary & Apprentice scheme
Depreciation of aerator
Depreciation of heaters
Depreciation of millennium lecturn
Depreciation of community hall fixtures
Depreciation of bowling green
Depreciation of pavilion
Depreciation of community hall
Planning & Architect's fees
Repairs and renewals
Excess of income over expenditure		 2023
£
£
6,009
114,174
(37,762)
82,421
35,396
17,413
758
52,606
-
3,114
18,328
20
229
90
80
838
1,469
2,682
-
156
133,179
(50,758)		 2022
£
181
114,483
48,732
34,940
18,238
-
20,888
63
2,934
16,500
22
255
100
89
882
1,499
2,737
2,916
509		 £
163,396
102,572
60,824

Page 12

continued...

R B Massey Memorial Trust

Notes to the Financial Statements - continued for the year ended 31st August 2023

14. INVESTMENTS

Number
Ordinary shares and unit trusts
Alliance Trust
18,000
Asia Dragon Trust
24,650
Astra Zeneca
600
Bankers Investment Trust
100,000
British American Tabacco
2,130
BP
11,000
Britvic
8,000
Carillion
15,000
Capital Gearing Trust
2,000
City of London Investment Trust
24,000
Cranswick
2,000
Diageo
4,500
Ecclestiastical Insurance 8.625% prefs
75,000
Finsbury Growth & Income Trust
15,500
General Accident 8 7/8% prefs
35,000
HICL Infrastructure
67,900
Imperial Brands
2,150
JPM Global Growth & Income
20,000
L&G US Index
36,900
Legal & General
25,000
Lloyds Banking Group 9.25% prefs
70,000
National Grid
7,828
Personal Assets Trust
37,0000
Reckitt Benckiser
1,890
RELX
4,750
Rio Tinto
1,120
Scottish American Investment Trust
22,000
Smith & Nephew
2,750
Shell
7,484
SSE
4,900
Stewart Asia Pacific
4,050.26
Stewart Global Emerging Markets
21,000
TR Property
20,000
Unilever
3,100
Government stock
2.0% IL Treasury Stock 2035
54,000
0.25% IL Treasury Stock 2025
150,000		 Cost
£
137,081
18,796
44,507
94,924
60,286
65,134
63,404
49,623
81,778
99,008
64,284
80,623
99,790
94,805
51,546
118,013
46,309
88,558
65,960
72,495
98,237
74,484
128,664
75,213
24,018
15,769
100,009
43,628
115,130
74,852
16,989
79,344
67,750
53,656
119,394
137,342
2,721,403		 Market
Value
£
187,920
87,014
63,972
97,400
55,859
53,625
70,320
-
90,900
94,200
67,400
145,958
91,125
135,005
41,912
90,850
38,474
93,700
264,610
54,675
89,915
77,513
172,605
107,768
122,455
54,572
111,760
29,425
180,477
79,699
38,874
115,248
57,100
125,302
130,000
140,505
3,458,137

Page 13

continued...

R B Massey Memorial Trust

Notes to the Financial Statements - continued for the year ended 31st August 2023

15. CASH AT BANK

HSBC - Enterprise account
HSBC - Deposit account
HSBC - Treasurer account
Cater Allen
Stamp Jackson & Proctor Limited - Client account
JM Finn - deposit account
Cash in hand		 2023
£
1,064
10,926
1,220
44,164
253,968
50,171
30
361,543		 2022
£
1,053
3,753
1,619
37,496
262,847
143,674
16
450,458

Page 14

Issuer Stamp Jackson & Procter Limited Document generated Thu, 30th May 2024 8:17:20 UTC Document fingerprint ddefcf8dfcd9d89109d3c2d25fe64a9a

Parties involved with this document

Document processed

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Thu, 30th May 2024 9:28:35 UTC Thu, 6th Jun 2024 13:14:26 UTC

Andrew Procter - Signer (de9014e412d66e7f05085f51077229e5) Chris Clubley - Signer (65de168e483cd4bac9074408533d9d5a)

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Thu, 6th Jun 2024 13:14:26 UTC Thu, 6th Jun 2024 13:14:26 UTC Thu, 6th Jun 2024 13:14:26 UTC Thu, 6th Jun 2024 13:11:52 UTC Thu, 6th Jun 2024 13:11:23 UTC Thu, 6th Jun 2024 13:09:55 UTC Thu, 6th Jun 2024 8:18:24 UTC Thu, 6th Jun 2024 8:18:22 UTC Tue, 4th Jun 2024 11:41:16 UTC Fri, 31st May 2024 5:26:00 UTC Fri, 31st May 2024 5:18:38 UTC Thu, 30th May 2024 11:50:36 UTC Thu, 30th May 2024 9:28:36 UTC Thu, 30th May 2024 9:28:36 UTC Thu, 30th May 2024 9:28:35 UTC

Thu, 30th May 2024 9:28:35 UTC Thu, 30th May 2024 9:27:49 UTC Thu, 30th May 2024 8:26:04 UTC Thu, 30th May 2024 8:25:59 UTC Thu, 30th May 2024 8:25:58 UTC

Chris Clubley viewed the envelope (5.198.61.156) This envelope has been signed by all parties (5.198.61.156) Chris Clubley signed the envelope (5.198.61.156) Chris Clubley viewed the envelope (5.198.61.156) Chris Clubley opened the document email. (5.198.61.156) Chris Clubley opened the document email. (146.75.174.13) Document emailed to cclubley@aol.com (18.175.121.253) Sent Chris Clubley a reminder to sign the document. () Chris Clubley opened the document email. (140.248.40.25) Chris Clubley viewed the envelope (86.135.167.186) Chris Clubley viewed the envelope (86.135.167.186) Chris Clubley opened the document email. (104.28.40.143) Document emailed to cclubley@aol.com (35.177.101.132) Andrew Procter viewed the envelope (213.249.164.254) Sent the envelope to Chris Clubley (cclubley@aol.com) for signing (213.249.164.254) Andrew Procter signed the envelope (213.249.164.254) Andrew Procter viewed the envelope (213.249.164.254) Andrew Procter opened the document email. (20.254.26.207) Document emailed to acp@sjplaw.co.uk (18.170.92.215) Sent the envelope to Andrew Procter (acp@sjplaw.co.uk) for signing (213.249.164.254)

Thu, 30th May 2024 8:18:29 UTC Chris Clubley has been assigned to this envelope (213.249.164.254) Thu, 30th May 2024 8:18:29 UTC Andrew Procter has been assigned to this envelope (213.249.164.254) Thu, 30th May 2024 8:17:24 UTC Document generated with fingerprint ddefcf8dfcd9d89109d3c2d25fe64a9a (213.249.164.254)

Thu, 30th May 2024 8:17:20 UTC Envelope generated by Donna Forrester (213.249.164.254)

Issuer

Stamp Jackson & Procter Limited

Document generated Wed, 26th Jun 2024 15:28:02 UTC

Document fingerprint 74a0ac712ab318a085e5de33f423fdf7

Parties involved with this document

Document processed

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Thu, 27th Jun 2024 15:32:11 UTC

Steve Bramall - Signer (d7c27de9e24db08d5c9ef98e57487066)

Audit history log

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Wed, 26th Jun 2024 15:28:02 UTC Wed, 26th Jun 2024 15:28:11 UTC

Wed, 26th Jun 2024 15:29:40 UTC Wed, 26th Jun 2024 15:30:18 UTC

Wed, 26th Jun 2024 15:30:20 UTC Wed, 26th Jun 2024 15:30:50 UTC Thu, 27th Jun 2024 15:31:49 UTC Thu, 27th Jun 2024 15:32:11 UTC Thu, 27th Jun 2024 15:32:11 UTC Thu, 27th Jun 2024 15:32:11 UTC

Envelope generated by Donna Forrester213.249.164.254 Document generated with fingerprint 74a0ac712ab318a085e5de33f423fdf7213.249.164.254 Steve Bramall has been assigned to this envelope213.249.164.254 Sent the envelope to Steve Bramall (stevebramall@smailesgoldie.co.uk) for signing213.249.164.254

Document emailed to stevebramall@smailesgoldie.co.uk13.40.45.230 Steve Bramall opened the document email.40.94.88.126 Steve Bramall viewed the envelope79.78.138.18 Steve Bramall signed the envelope79.78.138.18 This envelope has been signed by all parties79.78.138.18 Steve Bramall viewed the envelope79.78.138.18