Soul's Harbour Pentecostal Church
Charity No. 1050246
Trustees' Report and Unaudited Accounts
31 May 2022
Soul's Harbour Pentecostal Church Contents
| Pages | |
|---|---|
| Trustees' Annual Report | 2 to 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 |
| Statement of Cash flows | 14 |
| Notes to the Accounts | 7 to 13 |
| Detailed Statement of Financial Activities | 15 to 16 |
Page 1
Soul's Harbour Pentecostal Church Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity for the year ended 31 May 2022.
REFERENCE AND ADMINISTRATIVE DETAILS
Charity No. 1050246
Trustees
The following trustees served during the year:
R. Davies
D. Flanders
A. Quinn A.M. Sayers
==> picture [298 x 70] intentionally omitted <==
Accountants
Deepblue Accountants Ltd Unit 112 91 Mayflower Street Plymouth Devon PL1 1SB
OBJECTIVES AND ACTIVITIES
The objects of the Church (“the objects”) are for the benefit of the public:
a) To advance the Christian Faith in accordance with the statement in such ways and in such parts of the United Kingdom or the world as the Church Council form time to time may think fit;
b) To relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods or services of any kind including through the provision of counselling and support in such parts of the United Kingdom or the world as the Church Council from time to time may think fit; and
c) To advance education in such ways and in such parts of the United Kingdom or the world as the Church Council from time to time may think fit.
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Soul’d Out - A youth club with Bible teaching and discussion on basic youth conflicts for 11-16s.
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A dinner meeting for young adults (18-30) a very useful tool combatting loneliness and social exclusion in a rural environment.
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A weekly lunch meeting for older people which includes a Bible Study. This addresses loneliness for those who live alone, mental stimulation and social interaction for the elderly.
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A weekly parent and toddler group.
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Activities with younger children include Sunday School and Xbi a learning-based club which teaches morals and Bible knowledge to 5-11 year olds.
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The Church organises and facilitates a group of people from the churches of Camelford who take an assembly in the local primary school fortnightly under the national “Open the Book” programme.
• We continue to help financially support a Christian worker from the U.K. who is based in Romania and Ukraine and assists with refugees. With a monthly donation of £100 and other one-off gifts when needed.
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The Church also helps support two area youth workers at £50 a month each.
-
The Church continues to provide a range of Christian activities and services for its members and community.
Page 2
Soul's Harbour Pentecostal Church
Trustees Annual Report
• The Grow Centre – a Souls Harbour project – has a shop in the centre of town providing Foodbank boxes (part of the Trussell Trust) Clothesbank and a range of support for those less fortunate in the community. This is funded by Souls Harbour and also by grant donation.
FINANCIAL REVIEW
The income from donations has shown an 11% increase this year and total funds are up by £7.8k from 2021. Charity running costs dropped from £28k to £22k.
There have been donations (restricted) from abroad which have increased the overall income as has grants from the Council, Co-op and Rotary Club for the Grow Centre running costs.
The income to the charity from lettings has remained constant during the year.
During the year thanks to the generous giving of its members Souls Harbour has made sizable donations to our worker in Ukraine to buy items for relief and to the UK Bible Society for Bibles for Ukraine. Another £500 was spent on children’s toiletries for shipment to Ukraine. Regular financial help is also sent to Burundi.
For part of the year (Until 30th September) the Charity was receiving monies each month from Clays Community Church which was in payment for Pastor David Flanders work helping-out at that church. This was added to Pastor Flanders’ wages and the relevant NI contribution was added also.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Aaron Quinn a local farmer who heads up our 18-30’s ministry became a trustee this year.
Mr. Mark Sayers, a member of the board of Trustees is a director of Blue Bird Care North Cornwall who rent offices at the Church. Measures are taken to prevent any conflict of interests.
The Charity is in fellowship with the Assemblies of God of Great Britain and Ireland Incorporated company limited by guarantee (No: 2873415) and a registered Charity (No: 1032245)
Souls Harbour is an independent self-governing charity. In addition to the Trustees above it has legally appointed Holding Trustees namely Revd David Flanders, Mrs. Shirley Flanders, Mrs. Patricia Floyd-Spong and Mr. Alexander Mark Sayers who will act for the charity in the event of its failure. In the event that the charity fails the aforementioned Assemblies of God become the recipients of the charities assets according to the AOG Model Deed.
Statement of trustees' responsibilities in relation to the financial statements
The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The trustees are responsible for keeping proper accounting records that 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. The Trustees are also responsible for safeguarding the assets of the charity and hence taking reasonable steps for the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
D.J.Flanders
D. Flanders David Flanders (Mar 30, 2023, 8:48am)
Trustee
31 March 2023
Page 3
Soul's Harbour Pentecostal Church Independent Examiners Report
Independent Examiner's Report to the trustees of Soul's Harbour Pentecostal Church
I report to the trustees on my examination of the financial statements of Soul's Harbour Pentecostal Church for the year ended 31 May 2022 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011('the Act'). The trustees consider that an audit is not required for this year under the Charities Act 2011, s.144(2) (the 2011 Act) and that an independent examination is needed.
I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 can 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:
-
the accounting records were not kept in respect of the charity as required by section 130 of the Act; or
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the financial statements do not accord with those records; or
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the financial statements do not comply with the applicable requirements concerning the form and content of the financial statements set out in the Charities (Accounts and Reports) Regulations 2008 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.
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.
Sarah Glenister (Mar 30, 2023, 9:09am)
Sarah Glenister FCCA Association of Chartered Certified Accountants Deepblue Accountants Ltd Unit 112
91 Mayflower Street Plymouth Devon PL1 1SB 31 March 2023
Page 4
Soul's Harbour Pentecostal Church Statement of Financial Activities
for the year ended 31 May 2022
| Notes Income and endowments from: Donations and legacies 3 Charitable activities 4 Other 5 Total Expenditure on: Other 6 Total Net gains on investments Net income Transfers between funds Net income before other gains/(losses) Other gains and losses Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
Unrestricted funds |
Restricted funds |
Total funds | Total funds | |
|---|---|---|---|---|---|
| 2022 | 2022 | 2022 | 2021 | ||
| £ | £ | £ | £ | ||
| 60,937 | 10,059 | 70,996 | 68,860 | ||
| - | - | - | 6,760 | ||
| 15,909 | 6,246 | 22,155 | 9,771 | ||
| 76,846 | 16,305 | 93,151 | 85,391 | ||
| 68,816 | 17,078 | 85,894 | 75,231 | ||
| 68,816 | 17,078 | 85,894 | 75,231 | ||
| - | - | - | - | ||
| 8,031 | (774) | 7,257 | 10,160 | ||
| - | - | - | - | ||
| 8,031 | (774) | 7,257 | 10,160 | ||
| 8,031 | (774) | 7,257 | 10,160 | ||
| 13,533 | 8,066 | 21,599 | 11,439 | ||
| 21,564 | 7,292 | 28,856 | 21,599 | ||
Page 5
Soul's Harbour Pentecostal Church Balance Sheet
at 31 May 2022
| at 31 May 2022 | ||
|---|---|---|
| Charity No. 1050246 Current assets Cash at bank and in hand Net current assets Total assets less current liabilities Net assets excluding pension asset or liability Total net assets The funds of the charity Restricted funds 8 Restricted income funds Unrestricted funds 8 General funds Reserves 8 Total funds |
2022 £ 28,856 28,856 28,856 28,856 28,856 28,856 7,292 7,292 21,564 21,564 28,856 |
2021 £ 21,599 |
| 21,599 | ||
| 21,599 21,599 |
||
| 21,599 | ||
| 21,599 | ||
| 8,066 | ||
| 8,066 13,533 |
||
| 13,533 | ||
| 21,599 |
Approved by the trustees on 31 March 2023
And signed on their behalf by:
D.J.Flanders
David Flanders (Mar 30, 2023, 8:48am) D. Flanders Trustee 31 March 2023
Page 6
Soul's Harbour Pentecostal Church Notes to the Accounts
for the year ended 31 May 2022
- 1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies (valuation rules and method of accounting) since last year and no changes have been made to accounts for previous years.
Fund accounting
-
Unrestricted funds These are available for use at the discretion of the trustees in furtherance of the general objects of the charity.
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Designated funds These are unrestricted funds earmarked by the trustees for particular purposes. Revaluation funds These are unrestricted funds which include a revaluation reserve representing the restatement of investment assets at their market values.
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Restricted funds These are available for use subject to restrictions imposed by the donor or through terms of an appeal.
Income
-
Recognition of Income is included in the Statement of Financial Activities (SoFA) when the charity income becomes entitled to, and virtually certain to receive, the income and the amount of the income can be measured with sufficient reliability.
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Income with related Where income has related expenditure the income and related expenditure is expenditure reported gross in the SoFA.
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Donations and Voluntary income received by way of grants, donations and gifts is included in the legacies the SoFA when receivable and only when the Charity has unconditional entitlement to the income.
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Tax reclaims on Income from tax reclaims is included in the SoFA at the same time as the donations and gifts gift/donation to which it relates. Donated services These are only included in income (with an equivalent amount in expenditure) and facilities where the benefit to the Charity is reasonably quantifiable, measurable and material.
Volunteer help The value of any volunteer help received is not included in the accounts. Investment income This is included in the accounts when receivable. Gains/(losses) on This includes any gain or loss resulting from revaluing investments to market value revaluation of fixed at the end of the year. assets Gains/(losses) on This includes any gain or loss on the sale of investments. investment assets
Page 7
Soul's Harbour Pentecostal Church Notes to the Accounts
Expenditure
-
Recognition of Expenditure is recognised on an accruals basis. Expenditure includes any VAT which expenditure cannot be fully recovered, and is reported as part of the expenditure to which it relates.
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Expenditure on These comprise the costs associated with attracting voluntary income, fundraising raising funds trading costs and investment management costs. Expenditure on These comprise the costs incurred by the Charity in the delivery of its activities and charitable activities services in the furtherance of its objects, including the making of grants and governance costs.
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Grants payable All grant expenditure is accounted for on an actual paid basis plus an accrual for grants that have been approved by the trustees at the end of the year but not yet paid.
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Governance costs These include those costs associated with meeting the constitutional and statutory requirements of the Charity, including any audit/independent examination fees, costs linked to the strategic management of the Charity, together with a share of other administration costs.
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Other expenditure These are support costs not allocated to a particular activity.
Taxation
The charity is exempt from tax on its charitable activities.
Stocks
Stock is included at the lower of cost or net realisable value. Donated items of stock are recognised at fair value which is the amount the charity would have been willing to pay for the items on the open market.
Trade and other debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. In the statement of financial position, bank overdrafts are shown within borrowings or current liabilities. In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are repayable on demand and form an integral part of the company's cash management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
Page 8
Soul's Harbour Pentecostal Church Notes to the Accounts
Leased assets
Where the charity enters into a lease which entails taking substantially all the risks and rewards of ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to charity are classified as operating leases.
Assets held under finance leases are initially recognised as assets of the charity at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the charity's policy on borrowing costs.
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term. In the event that lease incentives are received to enter into operating leases, such incentives are recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.
Pension costs
The charity operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the charity pays fixed contributions into a separate entity. Once the contributions have been paid the charity has no further payments obligations. The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the charity in independently administered funds.
Receipt of donated goods, facilities and services
All donated goods, facilities and services received are recognised within incoming resources and expenditure at an estimate of the value to the charity.
Page 9
Soul's Harbour Pentecostal Church
Notes to the Accounts
2 Statement of Financial Activities - prior year
| Income and endowments from: Donations and legacies Charitable activities Other Total Expenditure on: Other Total Net income Net income before other gains/(losses) Other gains and losses: Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward 3 Income from donations and legacies Offerings and tithes Gifts Gift Aid 4 Income from charitable activities Grant for Grow |
Unrestricted £ 51,933 1,150 7,854 60,937 |
Unrestricted funds 2021 £ 65,238 - 9,771 75,009 72,915 72,915 2,094 2,094 2,094 11,439 13,533 Restricted £ 1,757 8,302 - 10,059 |
Restricted funds 2021 £ 3,622 6,760 - 10,382 2,316 2,316 8,066 8,066 8,066 - 8,066 Total 2022 £ 53,690 9,452 7,854 70,996 Total 2022 £ - - |
Total funds 2021 £ 68,860 6,760 9,771 |
|---|---|---|---|---|
| 85,391 75,231 |
||||
| 75,231 | ||||
| 10,160 | ||||
| 10,160 | ||||
| 10,160 11,439 |
||||
| 21,599 | ||||
| Total 2021 £ 49,405 13,221 6,234 |
||||
| 68,860 | ||||
| Total 2021 £ 6,760 |
||||
| 6,760 |
Page 10
Soul's Harbour Pentecostal Church Notes to the Accounts
5 Other income
| 5 Other income |
||||
|---|---|---|---|---|
| Unrestricted £ Sundry income 8,481 Rent 7,428 Growth Centre gifts - 15,909 6 Other expenditure Unrestricted £ Employee costs 36,084 Premises costs 17,904 General administrative costs 14,467 Legal and professional costs 360 68,816 7 Staff costs Salaries and wages No employee received emoluments in excess of £60,000. |
Unrestricted £ 8,481 7,428 - 15,909 |
Restricted £ 223 - 6,023 6,246 |
Total 2022 £ 8,704 7,428 6,023 22,155 |
Total 2021 £ 3,435 6,306 30 |
| 9,771 | ||||
| Restricted £ 150 4,446 12,483 - 17,078 2022 36,234 36,234 |
Total 2022 £ 36,234 22,350 26,950 360 85,894 |
Total 2021 £ 28,547 28,764 17,416 504 |
||
| 75,231 | ||||
| 2021 28,547 |
||||
| 28,547 | ||||
Page 11
Soul's Harbour Pentecostal Church Notes to the Accounts
8 Movement in funds
| Restricted funds: Restricted income funds: Offerings/Donations Ukraine Church Grow Centre Burundi Appeal Grant for Grow UK for Jesus Clays Church Rotary Club Eli Stuart Texas Church Total Unrestricted funds: General funds Total funds |
At 1 June 2021 - - 1,482 (176) 6,760 - - - - 8,066 13,533 21,599 |
Incoming resources (including other gains/losses) £ 1,450 2,045 6,023 196 - 4,323 73 350 1,845 16,305 76,846 93,151 |
Resources expended £ (1,450) (2,045) (1,995) (20) (4,978) (4,323) (73) (350) (1,845) (17,078) (68,816) (85,894) |
At 31 May 2022 £ - - 5,510 - 1,782 - - - - |
|---|---|---|---|---|
| 7,292 | ||||
| 21,564 | ||||
| 28,856 |
Purposes and restrictions in relation to the funds:
Restricted funds: Offerings/Donations Ukraine Church Grow Centre Burundi Appeal Grant for Grow UK for Jesus Clays Church Rotary Club Eli Stuart Texas Church
9 Analysis of net assets between funds
| Net current assets | Unrestricted funds £ 28,856 28,856 |
Total £ 28,856 |
|---|---|---|
| 28,856 |
Page 12
Soul's Harbour Pentecostal Church Notes to the Accounts
10 Reconciliation of net debt
| Cash and cash equivalents Net debt |
At 1 June 2021 £ |
Cash flows £ |
At 31 May 2022 £ |
|---|---|---|---|
| 21,599 | 7,257 | 28,856 | |
| 21,599 21,599 |
7,257 7,257 |
28,856 | |
| 28,856 |
Page 13
Soul's Harbour Pentecostal Church Statement of Cash flows for the year ended 31 May 2022
| Cash flows from operating activities Net income per Statement of Financial Activities Adjustments for: Dividends, interest and rents from investments Other gains/losses Decrease in trade and other receivables Net cash (used in)/provided by operating activities Cash flows from investing activities Dividends, interest and rents from investments Net cash from investing activities Net cash from financing activities Net increase in cash and cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year |
2022 £ 7,257 (22,155) - - (14,898) 22,155 22,155 - 7,257 21,599 28,856 |
2021 £ 10,160 (9,771) - 201 |
|---|---|---|
| 590 9,771 |
||
| 9,771 | ||
| - | ||
| 10,361 | ||
| 11,238 | ||
| 21,599 | ||
| Components of cash and cash equivalents | ||
| Cash and bank balances | 28,856 | 21,599 |
| 28,856 | 21,599 |
Page 14
Soul's Harbour Pentecostal Church Detailed Statement of Financial Activities
for the year ended 31 May 2022
| Income and endowments from: Donations and legacies Offerings and tithes Gifts Gift Aid Charitable activities Grant for Grow Other Sundry income Rent Growth Centre gifts Total income and endowments Expenditure on: Employee costs Pastor salary and expenses Premises costs Church running costs Mortgage payments Church maintenance and repairs General administrative costs, including depreciation and amortisation Equipment expensed Ministry expenses Management and admin Cafe expenses Growth Centre expenses Other expenses Legal and professional costs Audit/Independent examination fees Total of expenditure of other costs |
Unrestricted funds 2022 £ 51,933 1,150 7,854 60,937 - - 8,481 7,428 - 15,909 76,846 36,084 36,084 17,879 - 25 17,904 1,039 8,024 3,533 219 - 1,652 14,467 360 360 68,816 |
Restricted funds 2022 £ 1,757 8,302 - 10,059 - - 223 - 6,023 6,246 16,305 150 150 4,446 - - 4,446 2,195 3,365 369 - 6,554 - 12,483 - - 17,078 |
Total funds 2022 £ 53,690 9,452 7,854 70,996 - - 8,704 7,428 6,023 22,155 93,151 36,234 36,234 22,325 - 25 22,350 3,234 11,389 3,902 219 6,554 1,652 26,950 360 360 85,894 |
Total funds 2021 £ 49,405 13,221 6,234 |
|---|---|---|---|---|
| 68,860 | ||||
| 6,760 | ||||
| 6,760 | ||||
| 3,435 6,306 30 |
||||
| 9,771 | ||||
| 85,391 28,547 |
||||
| 28,547 | ||||
| 9,483 12,933 6,348 |
||||
| 28,764 | ||||
| 2,232 6,328 4,073 - 3,459 1,324 |
||||
| 17,416 | ||||
| 504 | ||||
| 504 | ||||
| 75,231 |
Page 15
Soul's Harbour Pentecostal Church Detailed Statement of Financial Activities
| Soul's Harbour Pentecostal Church Detailed Statement of Financial Activities |
||||
|---|---|---|---|---|
| Total expenditure Net gains on investments Net income Net income before other gains/(losses) Other Gains Net movement in funds Reconciliation of funds: Total funds brought forward Total funds carried forward |
68,816 - 8,031 8,031 - 8,031 13,533 21,564 |
17,078 - (774) (774) - (774) 8,066 7,292 |
85,894 - 7,257 7,257 - 7,257 21,599 28,856 |
75,231 - |
| 10,160 | ||||
| 10,160 - |
||||
| 10,160 | ||||
| 11,439 | ||||
| 21,599 |
Page 16
Issuer
Deepblue Accountants Ltd
Document generated Tue, 28th Mar 2023 21:41:17 BST Document fingerprint b8142b199e81dcf76663f9a425e4e7f5
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Sarah Glenister viewed the envelope. (82.152.48.160) The envelope has been signed by all parties. (82.152.48.160) Sarah Glenister signed the envelope. (82.152.48.160) Sarah Glenister viewed the envelope. (82.152.48.160) Document emailed to info@deepblueaccounts.com (52.56.160.218) David Flanders viewed the envelope. (109.149.184.52) Sent the envelope to Sarah Glenister (info@deepblueaccounts.com) for signing. (109.149.184.52) David Flanders signed the envelope. (109.149.184.52) David Flanders viewed the envelope. (109.149.184.52) David Flanders opened the document email. (87.248.114.142) David Flanders opened the document email. (104.28.30.142) Document emailed to soulsharb@aol.com (18.132.9.188) Sent the envelope to David Flanders (soulsharb@aol.com) for signing. (82.152.48.160) Automatic reminders for this envelope have been set to occur every 7 days (82.152.48.160) Sarah Glenister has been assigned to this envelope (82.152.48.160) David Flanders has been assigned to this envelope (82.152.48.160) Document generated with fingerprint 04ddd4b9cbd16e9dcdfb9032ad76d25f (82.152.48.160)
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(82.152.48.160) Tue, 28th Mar 2023 21:41:32 BST Document generated with fingerprint 05942e9f89d4ba27230ccb4e1cb73a77 (82.152.48.160) Tue, 28th Mar 2023 21:41:17 BST Envelope generated by Sarah Glenister (82.152.48.160)