2021-03-31-accounts

Watford and District Schools Christian Worker Trust

WATFORD AND DISTRICT SCHOOLS CHRISTIAN WORKER TRUST

(Working name: Watford Schools Trust)

Registered Charity Number 1010876

Trustees Report and Accounts Year ended 31st March 2021

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Watford and District Schools Christian Worker Trust

Contents	Page
Reference and administrative details	3
Report of the Trustees	4
Report of the Independent Examiner	10
Statement of Financial Activities	11
Balance Sheet	12
Notes to the Accounts	13

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Watford and District Schools Christian Worker Trust

Reference and administrative details

Registered name	Watford and District Schools Christian Worker Trust
Working name	Watford Schools Trust
Charity Number	1010876
The trustees and staff who served during the year ending 31stMarch 2021 and the s
period to the date of this report were:
Trustees	Rev. Duncan Campbell
	Mrs Catherine Da Costa
	Rev. Maureen Hider – Chair
	Mrs Fikile Mkoyana (resigned 20thApril 2020)
	Mrs Angela Steed – Secretary
	Ms Joanna Woolcock – Treasurer
Staff	Mrs Tricia Bastable
	Mrs Alison Harvey
	Mrs Johanna Nieuwelink-Jordan
Address	13 Grover Road
	Watford
	WD19 4HH
Website	www.watfordschoolstrust.org
Bankers	CAF Bank Limited
	25, Kings Hill Avenue
	West Malling
	Kent
	ME19 4JQ

The trustees and staff who served during the year ending 31[st] March 2021 and the subsequent period to the date of this report were:

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Watford and District Schools Christian Worker Trust

Report of the Trustees for the year ended 31st March 2021

The trustees are pleased to present their report for the year ended 31st March 2021.

Objectives, activities and public benefit

Objectives

The objective of the Trust is to advance the understanding of the Christian faith amongst school children in the Watford area, in conjunction with the local churches. The Trust uses the working name ‘Watford Schools Trust’.

Public benefit

In setting the objectives and planning the activities for the year, the trustees have given careful consideration to the Charity Commission’s guidance on public benefit including the supplementary guidance relating to the advancement of religion. The trustees consider that the activities undertaken by the Trust further the charity’s purposes for the public benefit in particular through contributing to the spiritual and moral education of children, and through raising awareness and understanding of Christian beliefs and practices.

Activities

The principal activities undertaken by the Trust to meet its objectives include:

• the provision of lessons and assemblies to primary schools within the Watford area to support and complement the Christian aspects of the Hertfordshire Religious Education syllabus and scheme of work;

• the development of resources and lesson plans to assist teachers in their delivery of Christian education in schools; and

• the delivery of specific programmes or activities for schools which have been developed by other relevant organisations and support the aims of the Trust including ‘It’s Your Move’ and ‘Prayer Space’

Structure, governance and management

Formation and constitution

The Trust was formed on 11[th] January 1992 and was registered as a charity by the Charity Commission on 12[th] May 1992 (registered charity number 1010876).

Organisation and management

The Trust is governed by the Board of Trustees who meet approximately six times a year to manage the affairs of the Trust, set the strategic direction for the future, ensure appropriate policies and procedures are in place to support the operational running of the charity and to pray for its work.

The trustees delegate the day-to-day activities of the charity and the provision of services to the staff team, under the guidance and support of one of the trustees who is designated line manager. However, key decisions relating to the application of resources for unplanned activities or the strategic direction of the charity are approved by the Board directly.

There are currently five trustees serving on the Board. The trustees are not entitled to and did not receive any remuneration during the year. The trustees give their time and expertise freely in support of the charity’s work.

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Watford and District Schools Christian Worker Trust

New trustees are selected when there is a need for additional expertise and experience. New trustees may be recruited by advertisement amongst supporting churches or be recommended by an existing trustee or supporter. New trustees are appointed by a majority vote at the trustees’ meeting. It is recommended that new trustees attend the Scripture Union Induction that is held regularly throughout the year. Other trustees will also attend Scripture Union trustee events throughout the year when appropriate. Trustees work closely with Scripture Union and benefit from the excellent resources and support that Scripture Union are able to provide.

Policies and principles

The Trust is a Local Mission Partner of Scripture Union. Through its association with Scripture Union, the Trust has committed itself to their statement of objectives, principles and practice recommended for schools work. This includes the following:

1. to recognise schools to be places of education and to seek to work with them in appropriate ways;

2. to make a positive contribution to the whole school community;

3. to assist pupils to evaluate Christianity as a way of life;

4. to recognise the importance of a strategic, long term approach;

5. to work in conjunction with, and mindful of, the school staff;

6. to show respect for school administration, staff and parents and never knowingly undermine them; and

7. to teach Christian principles while not promoting denominations.

In addition, the trustees have adopted the following additional policies:

1. to ensure that staff are recognised by Scripture Union under its Mature Scheme and to take advantage of the resources and training of this inter-denominational body which has considerable expertise in working in schools and churches;

2. to ensure that the trustees represent a broad range of expertise relevant to the objectives of the Trust;

3. to work in co-operation with churches in the Watford area; and

4. to focus mainly on establishing work in primary schools.

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Watford and District Schools Christian Worker Trust

Statement of trustees’ responsibilities

The trustees are responsible for preparing the Trustees’ annual report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland”.

The law applicable to charities in England, Wales and Scotland 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 of the charity for that period. In preparing these financial statements, the trustees are required to:

• select suitable accounting policies and then apply them consistently

• observe the methods and principles in the Charities SORP

• make judgements and estimates that are reasonable and prudent

• state whether applicable accounting standards have been followed

• prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

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

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Achievements and performance

God has continued to bless the work of the Trust throughout the pandemic for which we are very grateful. Our talented schools’ workers responded to the challenge of developing new ways of working, and have successfully produced online lessons and assemblies, enabling the Trust to continue to tell thousands of primary children what it means to be a Christian and to help them develop a clear understanding of the Christian faith.

Lessons and assemblies

The delivery of lessons and assemblies about different aspects of the Christian faith, in-line with the Hertfordshire syllabus of Religious Education, is the core way in which we meet our charitable objectives.

Due to the restrictions imposed by the pandemic we have had to adopt new ways of working in order to continue to deliver our charitable objectives. From the Autumn term of 2020 our team began to deliver online lessons and assemblies, with the support of some new equipment and technical help. We are very proud of the way that our workers rose to the challenge of producing the material in a new way, developing and building on skills that they were also using in their own churches. There were many obstacles to overcome, including working from home, feeling comfortable on camera, identifying which ideas would work well on video, finding suitable backgrounds etc. However, they were both innovative and professional in their approach and

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Watford and District Schools Christian Worker Trust

as a result the Trust now has a suite of brilliant online resources that can be used not only by schools we work with regularly but also by a much wider group of people than we could normally reach through our work.

Video lessons were created on Harvest, Creation, the Ten Commandments, Gifts of the Wise Men, The Christmas Story, Christmas Workshop, Who is Jesus, Jesus Heals the Ten Men, The Good Samaritan, Different Places of Worship, External Features of a Church, Inside a Church, Why do people go to Church, Stained Glass Windows, The Easter Story, Palm Sunday, The Last Supper, Holy Week, Easter Workshop and Communion. Lesson plans and worksheets were also available for the schools. These were viewed 1,845 times.

Video assemblies were produced on Harvest, Rubbish Thoughts, Advent, Christingle, Love, Pancakes and Easter. These were viewed 1,133 times.

Our workers have done a fantastic job in delivering RE support to schools in a totally different way and we wish to express our huge thanks to them.

It’s Your Move

It’s Your Move is a workshop we deliver to year 6 pupils to support them as they move up to secondary school, and help them to understand the difference God makes in their lives – this is based on a book produced by Scripture Union. As with previous years we were delighted that churches across Watford generously contributed to the purchase of books for the children at their local schools.

As our schools’ workers were not allowed into schools in the summer term of 2020 due to lockdown restrictions we decided to use an IYM video produced by Scripture Union. Our workers produced their own short video to accompany this to enable them to personalise the video and say ‘Goodbye’ to the Year 6 children that they will not see again. The books were packed into boxes and delivered to the schools by the workers and the trustees. The feedback we received from the schools was very positive and it was great to be able to continue this important thread of our work despite the circumstances.

In 2020/21 we were able to facilitate the It’s Your Move programme in 45 schools , reaching around 2,119 year 6 pupils (2019/20 around 1,900 year 6 pupils in 43 schools).

Resources

All our lesson and assembly resources are available to teachers and parents online, as well as giving schools and supporters an easy way to keep up-to-date with our work.

The objective of the Trust is to give every schoolchild a clear understanding of the Christian faith and the trustees believe that the activities outlined have contributed towards that objective. Large numbers of schoolchildren have heard assemblies and taken part in lessons and workshops, albeit these have been delivered in an online mode in most cases. The schools’ workers have answered questions put to them by the teaching staff in the schools and so have enabled them to gain in confidence in teaching the Christian content of Religious Education.

The trustees confirm that they have identified the major risks to which the charity is exposed, and have reviewed the systems and procedures to manage those risks .

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Watford and District Schools Christian Worker Trust

The trustees are also responsible for ensuring that all employees, trustees and volunteers have the appropriate DBS checks. New employees are taken on subject to these checks being made.

Impact of COVID-19

In March 2020 we were in the process of trying to recruit a third schools worker to expand our work. Due to the uncertainty caused by the pandemic, and the restrictions imposed, we put this on hold and this is the case to date.

As our schools workers were not allowed into schools the Trustees took the difficult decision to place our two schools workers on Furlough Leave from April until June 2020. We then brought them back for a short period during June to support the distribution of IYM books to schools. For the remainder of the Summer Term 2020 they continued on Furlough Leave returning to work at the start of the Autumn Term by which time we were able to adopt new ways of working and the schools were in a position to engage with our work more easily – being by that time more confident to accept online lesson and assembly material.

Our administrator remained working throughout the period to ensure that lines of communication were maintained between the Trust and our beneficiaries.

We are grateful to our supporters – both churches and individuals – for their continued generosity during this unprecedented time.

Financial review

Total income for the year was £29,611 (2019/20 £30,123), comprising £22,356 (2019/20 26,241) voluntary donations towards the day-to-day running of the Trust (received from both individuals and churches), £4,867 grant from the government Coronavirus Job Retention Scheme (‘furlough’), £2,358 (2019/20 £3,700) voluntary donations towards the provision of ‘It’s Your Move’ (the prior year also included ‘Prayer Space’) and £30 (2019/20 £182) raised through other fundraising activities.

Income is just below the previous year however the income received from the CJRS (‘furlough scheme’) compensated for a reduction in other donations and fundraising activity as a result of the pandemic. We remain extremely grateful to those who faithfully undertake fundraising activities on our behalf, including our administrator Alison Harvey who sells hanging baskets in aid of the Trust.

Total expenditure in the year was £27,107 (2019/20 £27,712). A reduction in travel costs and materials for lessons and assemblies was offset by additional technical support and the purchase of a new laptop.

The employment costs covered three employees working part-time for a whole year. There were no employees with emoluments greater than £60,000.

We generated a small surplus of £2,504 (2019/20 surplus of 2,411) which has increased total reserves as at 31[st] March 2021 to £19,061 (2019/20 £16,557). The total reserves figure was made up entirely of general funds (2019/20 £16,557), with restricted funds £nil at the end of the year (2019/20 £nil). There was no income received in 2020/21 towards the 2021/22 ‘It’s Your Move’ workshops.

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Watford and District Schools Christian Worker Trust

At 31[st] March 2021, unrestricted general funds were approximately equal to 7 months’ forward expenditure. General reserves are held to ensure that our work in schools may be continued and contractual commitments to staff, premises and other partners can be met in the case of a decline in income.

Our target level of reserves is 3 months’ forward expenditure, however, in light of the COVID19 pandemic and the uncertainty resulting, the Trustees are comfortable that the level of reserves remains appropriate. In view of these reserves, and the continuing generosity of donors throughout recent months, the Trustees consider the charity has adequate resources to continue to operate for the foreseeable future and as such have prepared the accounts on a going concern basis.

Once there is greater certainty we would like to again explore options in relation to employing a third schools worker if we are able to secure regular income to support this.

Volunteer involvement

The Trust continues to benefit from a number of volunteers from local churches across Watford who assist the team with providing lessons, assemblies and other special activities including ‘Prayer Space’ and ‘It’s Your Move’. The contribution of volunteers is essential and we are hugely grateful to all those who support the work of the Trust with such energy and enthusiasm.

Appreciation

We give thanks for the support of Garston Community Church who generously share their office space with us.

We would like to express our thanks to our independent examiner, Elizabeth Vis.

We record our appreciation for current and former members of staff. Thank you for all you have done for the Trust and for the way you give of yourselves in support of the cause.

Finally we would like to thank our supporting churches and individuals. Your faithful support, both in giving and in praying is the foundation on which our whole work is built. Without you there would be no Trust.

On behalf of the Trustees

MHider

MHider (Nov 10, 2021 09:01 GMT)

Rev. Maureen Hider Chair

Nov 10, 2021

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Watford and District Schools Christian Worker Trust

Independent Examiner's Report to the trustees of the Watford and District Schools Christian Worker Trust

I report on the accounts of the Watford and District Schools Christian Worker Trust (Charity no. 1010876) for the year ended 31[st] March 2021, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes set out on pages 11 to 16.

Respective responsibilities of trustees and independent examiner

The charity's trustees are responsible for the preparation of the accounts. They consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the Charities Act) and that an independent examination is needed.

It is my responsibility to:

1. examine the accounts under section 145 of the Charities Act;

2. follow the procedures laid down in the general Directions given by the Charity Commission (under section 145(5)(b) of the Charities Act; and

3. state whether particular matters have come to my attention.

Basis of independent examiner’s report

My examination was carried out in accordance with the General Directions given by the Charity Commission. 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 the 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 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:

2. to keep accounting records in accordance with section 130 of the Charities Act; or

3. to prepare accounts which accord with these accounting records

4. have not been met; or

5. to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Elizabeth Vis (Nov 10, 2021 21:34 GMT)

Elizabeth Vis FCA 2 Lower Paddock Road Oxhey Village Watford Hertfordshire WD19 4DS

Nov 10, 2021

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Watford and District Schools Christian Worker Trust

Statement of Financial Activities for the year ended 31st March 2021

2020/21 2020/21 2020/21 Unrestricted Restricted Total Notes £ £ £ Income from Donations and legacies 22,356 2,358 24,714 Grants 4,867 4767 Other trading activities 30 30 Total income 27,253 2,358 29,611 Expenditure on: Charitable activities 2 24,749 2,358 27,107 Raising funds Total expenditure 24,749 2,358 27,107 Net income/(expenditure) 2,504 - 2,504 Net movement in funds 2,504 - 2,504 Reconciliation of funds: 7 Funds brought forward at 1 April 2020 16,557 - 16,557 Funds carried forward at 31 March 2021 19,061 - 19,061	2019/20 2019/20 2019/20 Unrestricted Restricted Total £ £ £ 26,241 3,700 29,941 - - - 182 182
	26,423 3,700 30,123
	24,012 3,700 27,712
	24,012 3,700 27,712
	2,411 - 2,411
	2,411 - 2,411
	14,146 - 14,146
	16,557 - 16,557

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Watford and District Schools Christian Worker Trust

Balance Sheet as at 31st March

Balance Sheet as at 31st March
Notes Current assets Debtors 3 Cash at bank and in hand Creditors: amounts falling due within one year 4 Total net assets The funds of the charity Unrestricted funds 7 Restricted funds 7 Total charity funds Approved by the trustees and signed on their behalf: Joanna Woolcock (Treasurer) 9th November 2021	2021 £ 1,558 17,546 19,101 (43) 19,061 19,061 - 19,061	2020 £ 2,624 14,310
		16,935 (378)
		16,557
		16,557 -
		16,557

Cash Flow Statement as at 31st March

Notes Cash flows from operating activities Net cash provided by/(used in) operating activities a Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period Cash and cash equivalents at the end of the reporting period a. Net income / (expenditure) for the reporting period (as per the statement of financial activities) Adjustments for: Decrease/(Increase) in debtors (Decrease)/increase in creditors Net cash provided by / (used in) operating activities	2020 £ 3,236 3,236 14,310 17,546 2,504 1,067 (335) 3,236	2020 £ 1,648 1,648 12,662
		14,310
		2,411 (449) (314)
		1,648

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Watford and District Schools Christian Worker Trust

Notes to the accounts for the year to 31st March 2021

1. Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements is as follows:

Basis of accounting

The Watford and District Schools Christian Worker Trust is a public benefit entity; these accounts have been prepared in accordance with 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 (effective 1 January 2015) (the SORP), Financial Reporting Standard 102 and the Charities Act 2011. The accounts are prepared under the historical cost convention as modified for the revaluation of investments.

The trustees have a reasonable expectation that the charity has adequate resources to continue its activities for the foreseeable future. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Financial instruments and financial liabilities

The charity only has financial instruments of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Income

All income is accounted for in the Statement Of Financial Activity when the Charity is legally entitled to the income, it is probable that the income will be received, and the amount can be quantified with reasonable accuracy.

Donations and gifts are accounted for when received. Tax recoverable on donations to which gift aid has been applied is accounted for on an accruals basis.

Expenditure

Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Advantage has been taken of exemptions available under paragraph 4.22 of the Charities SORP (FRS 102) not to report expenditure on an activity basis. Expenditure has therefore been reported based on the nature and type of the costs incurred.

Fund Accounting

General funds – these are funds given freely to the charity that can be applied at the discretion of the trustees in accordance with the charitable objectives of the Trust.

Restricted funds – these are funds received for undertaking an activity specified by the donor when making the gift, or may result from the terms of an appeal for funds.

Operating leases

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis.

Tax

The Watford and District Schools Christian Worker Trust as a registered charity is exempt from tax under Chapter 3 of Part 11 to the Corporation Tax Act 2010 or Section 256 of the Taxation for Chargeable Gains Act 1992, to the extent surpluses are applied to its charitable purposes.

Fixed Assets

Capital expenditure in excess of £1,000 is recognised as a fixed asset and depreciated over the useful economic life of the asset. Amounts less than £1,000 are expensed in the year of acquisition through the Statement of Financial Activity.

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Watford and District Schools Christian Worker Trust

Notes to the accounts for the year to 31[st] March 2021 (continued)

2. Expenditure on charitable activities

2020/21 2020/21 2020/21 Unrestricted Restricted Total £ £ £ Staff costs 22,902 191 23,093 Resource materials 161 2,167 2,328 Travel expenses 27 27 Training and Scripture Union support Communications 243 243 Insurance 286 286 Printing, stationery and postage IT & Tech Support 905 905 Other expenditure 225 225 Total Expenditure 24,749 2,358 27,107 3. Debtors Accrued income Prepayments 4. Creditors: amounts falling due within one year Accruals 5. Staff costs Wages and salaries Employers’ Pension Contributions	2019/20 2019/20 2019/20 Unrestricted Restricted Total £ £ £ 21,450 1,842 23,292 364 1,858 2,222 688 688 160 160 506 506 273 273 62 62 510 510	2019/20 2019/20 2019/20 Unrestricted Restricted Total £ £ £ 21,450 1,842 23,292 364 1,858 2,222 688 688 160 160 506 506 273 273 62 62 510 510	2019/20 2019/20 2019/20 Unrestricted Restricted Total £ £ £ 21,450 1,842 23,292 364 1,858 2,222 688 688 160 160 506 506 273 273 62 62 510 510
	24,012 3,700 27,712
		31 March 2021 £ 1,384 174 1,558 31 March 2021 £ 43 43 2020/21 £ 22,420 673 23,093	31 March 2020 £ 2,594 30
			2,624
			31 March 2020 £ 378
			378
			2019/20 £ 22,804 488
			23,292

During the year 3 employees (2020: 3 employees) were members of a defined contribution pension scheme provided by NEST.

Average head count (number of staff employed) during the reporting period: Schools workers Administrators	No. 2 1 3	No. 2 1
		3

No employees received employee benefits (excluding employer pension costs) of more than £60,000 during the year (2020: £nil)

The trustees, who are also the only key management personnel, are not entitled to and did not receive any remuneration or other benefits during the year (2019: £nil). The trustees did not claim any expenses during the year (2020: £nil).

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Watford and District Schools Christian Worker Trust

Notes to the accounts for the year to 31[st] March 2021 (continued)

6. Related Party Transactions

There were no related party transactions during the year (2020: £nil).

7. Reconciliation of Funds

Restricted Funds It’s Your Move Prayer Space Total Restricted Funds Total Unrestricted Funds Total Funds	1 April 2020 Income Expenditure 31 March 2021 £ £ £ £ - 2,358 (2,358) - - -
	- 2,358 (2,358) - 16,557 27,253 (24,749) 19,061
	16,557 29,611 27,107 19,061

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2021-11-10

WST 2020-21 Final

Final Audit Report

Created: 2021-11-09 By: Joanna Woolcock ([e-mail]) Status: Signed Transaction ID: CBJCHBCAABAA97UO752Nu9G-gfoIntSfFkDgL8eunXsO

"WST 2020-21 Final" History

Document created by Joanna Woolcock ([e-mail])

2021-11-09 - 9:18:43 PM GMT- IP address: 165.225.17.11

Document emailed to MHider ([e-mail]) for signature

2021-11-09 - 9:21:27 PM GMT

Email viewed by MHider ([e-mail])

2021-11-10 - 8:51:50 AM GMT- IP address: 90.204.162.128

Document e-signed by MHider ([e-mail])

Signature Date: 2021-11-10 - 9:01:07 AM GMT - Time Source: server- IP address: 90.204.162.128

Document emailed to Elizabeth Vis ([e-mail]) for signature 2021-11-10 - 9:01:08 AM GMT

Email viewed by Elizabeth Vis ([e-mail]) 2021-11-10 - 9:29:03 PM GMT- IP address: 86.168.191.205

Document e-signed by Elizabeth Vis ([e-mail]) Signature Date: 2021-11-10 - 9:34:42 PM GMT - Time Source: server- IP address: 86.168.191.205

Agreement completed.

2021-11-10 - 9:34:42 PM GMT