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2024-04-05-accounts

mailes Goldie CHARTIRID ACCOUNTANTS Charity registratlon number: 1058455 The Association of Laparoscopic Surgeons of Great Britain and Ireland Annual Report and Financial Statements For the year ended 5 April 2024 SD-0216059-1-6 buildln ts0￿r i(Whv.r. ' ICAEW CHARTERED ACCOUNTANTS

The Association of Laparoscopic Surgeons of Great Brltain and Ireland Contents (contlnu•d) Reference and Administrative Details 1to2 Trustees, Report 3to5 Statement of Trustees, Responsibilities Independent Examiner's Report Statement of Financial Activities Balance Sheet Cash Flow Statement 10 Notes to the Financial Statements 11 to17

The Association of Laparoscopic Surgeons of Great Britain and Ireland Reference and Administrativ8 Details Trustees ADay Professor T Arulampalam D Mahon A Awan S Higgs Charlty Registration Number 1058455 Princlpal Offlca The Royal Coll8g8 of Surgeons of England 3543 Lincoln's Inn Flelds London WC2A 3PE Independent Examlnor Smalles Goldie Limited Regent's Court Princess Street Hull Easl Yorkshire HU2 8BA Page 1

The Assoclatlon of Laparoscopic Surgeons of Great Britain and Ireland Reference and Administrative Details (continued) Council Members T Arulampalam, President A Day, Honorary Secretary S Higgs. Honorary Treasurer J Ahmad A Awan l Bhatti M Boal N Francis D Gooch M Harris Y Hirayam8 l Jourdan N Keeling J Khan JLOW G Macaulay D Mahon S Mercer T Morrison T Mroczek VNgo A Palepa C Pamiar B Patel M Perera A Reddy C Selvasekar S Shaikh E Upchurch Y K S Viswanath G l+Vhiteley M Yiasemidou Page 2

The Association of Laparoscopic Surgeons of Great Britain and Ireland Trustees. Report The trustees present the annual report together with the financial statements of the charity for the year ended 5 April 2024. 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 Charities Act 2011 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 published in October 2019" The legal and administrative informalion page forms part of this report. Objectlves and activities Objects and alms The objectives of the charity are: to advance public education and in particular without limiting the generality of the foregoing to raise and maintain the siandards of minimally invasive surgery- the promotion, carrying out and encouragement of medical research particularly in the discipline of laparoscopy and minimally invasive surgery.. the dissemination of results of such research to the public., such other activities being wholly for charitable purposes as ihe members shall from time to time in general meeting delermine. The Association of Laparoscopic Surgeons of Great Britain and Ireland (ALSGBI) aims to foster developments in laparoscopic surgery, to provide a structure for training, to promote educational and academic objectives. The ALSGBI also liaises with the Association of Surgeons of Great Britain and Ireland (ASGBII, the surgical Royal Colleges, the Specialist Advisory Committee {SAC) and other surgical and academlc bodies. The trustees have revi8w8d th8 outcome and achlevements of the charity's objectlv88 and adivities for the year to ensure they remain focused in the charitable aims and activities to deliver benefits to the public. They have Complied with the duty under Charltles Act 2011 to have due regard to public benefit guidance as published by the Charity Commission. Page 3

The Association of Laparoscopic Surgeons of Great Britain and Ireland Trustees. Report (continued) Achievements and performance During the year the charity has continued to pursue its stated aims. The charity has provided funding for surgical training and the attendance of surgical conferences and courses. Laparoscopic surgery is a modern technique which was rare before 1990. Today, more than 20 % of all the surgiGal procedures in the UK are performed laparoscopically. The benefits to the public arise as many people will have a laparoscopic procedure performed on them, and compared to stsndard surgery, they will experience less post-operative pain. a smaller risk of complications. a shorter hospital stay, quicker recovery and a much smaller scar. By organising an Annual Scientific Meeting (ASMI, and through its other activities. the ALSGBlensures that scientific knowledge is shared and laparoscopic techniques advanced. There is also an Increasing interest in robotic surgery. Flnancial review During the year incorne totalling £342.226 was received. After expenditure of £377,018 there was a deficit of £34.790. The unrestricted reserves are £628.178 (2023: £659,585 ) and restricted reserves are £3,055 (2023.. £4,438) at the year-end. The trustees consider that the unrestricted reserves are held in order to ensure the annual Scientific meeting continues each year. Free reserves at the year-end were £625,728 (2023.. £658.235). Trustees and offlcer$ The trustees and officers serving during the year and since the year end were as follows: Trustees: A Day (appointed 21 December 2023) Professor T Arulampal8m D Mahon A Awan (appointed 7 February 2024) S Higgs Page 4

The Association of Laparoscopic Surgeons of Great Britain and Ireland Trustees. Report (continued) Structure, governance and management Organlsatlonal structurn The association is an unincorporated Gharity which is gov8rned by the constitution adopted on 5 September 1996. Trustees are elected as set out in the constitution. 14 Nov 2024 The annual report was approved by the trustees of the charity on by.. and signed on its behalf Professor T Arulampalam Trustee Page 5

The Association of Laparoscopic Surgeons of Great Britain and Ireland Statement of Trustees. Responsibilities The trustees are responsible for preparing the trustees, report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations. The law applicable to charities 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 accounling standards have been followed, subject to any material departures disclosed and explained in the financial statements: and prepare the financial statements on the going concern basls unless it is inappropriate lo presume that the charity will continue Its operations. 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, the Charities (Accounts and Reports) Regulations 2008. and the provisions of the constitution. The trustees 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 corporate and financial information included on the charity's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. 14 Nov 2024 Approved by the trustees of the charity on and signed on its behalf by: Professor T Arulampalam Trustee Page 6

The Association of Laparoscopic Surgeons of Great Britain and Ireland Independent Examinerfs Report to the trustees of The Association of Laparoscopic Surgeons of Great Britain and Ireland I report to the trustees on my examination of the accounts of The Association of Laparoscopic Surg80ns of Great Britain and Ireland for the year ended 5 April 2024. Responsiblllties and basls of report As the charity trustees of The Association of Laparoscopic Surgeons of Great Britain and Ireland 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 The Association of Laparoscopic Surgeons of Great Britain and Ireland's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all th8 applicable Directions given by the Charity Commission under section 145{5)(b) of the Act. Independent examiner's Statement Since Th8 Association of Laparoscopic Surgeons of Gre8t Britain and Ireland's gross income exceeded £250.000 your examiner must be 8 member of a body listed in section 145 of the 2011 Acl. I confirm that I am qualified to undertake the examination because l am a member of. which is one of the listed bodies. I have completed my examination. I confirm that no material rnatters 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 Association of Laparoscopic Surgeons of Great Britain and Ireland as required by section 130 of the Act; or 2. the accounts do nol accord with those records" or 3. the a¢Gounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities {Accounls 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. Victoria Shannon, FCCA Regent's Court Princess Street Hull East Yorkshire HU2 8BA Date:.....17.Nov 2024 Page T

The Association of Laparoscopic Surgeons of Great Britain and Ireland Statement of Financial Activities for the Year Ended 5 April 2024 Unrestricte Restrlcted d funds funds Total 2024 Unrestrlcte Restricted d funds funds Total 2023 Nots Income and Endowments: Donations and legacies Charitable activities Investment income 1,402 330,818 2,506 1,402 338,318 2,506 10,430 353,057 1,243 10,430 360,557 1,243 7,500 7.500 Total income 334,726 7,500 342,226 364,730 7.500 372,230 Expenditure: Charitable activities 377016 1368.133) .(8,883).n,￿A32O,74O￿(8,5ool_(329,240) Net movement in funds (33,407) 11,383) (34,790) 43,990 (1,000) 42.990 Reconclliation of funds Total funds brought forward 659,585 4,438 664,023 615,595 5,438 621,033 Total funds carried forward 12 626,178 3,055 629,233 659,585 4,438 664,023 The statement of fin8ncial activities includes all gains and lasses recognised in the year. All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2023 is shown In note 12. The notes on pages 11 to 17 form an integral part of these financial statements. Page 8

The Association of Laparoscopic Surgeons of Great Britain and Ireland (Registration number.. 1058455) Balance Sheet as at 5 April 2024 2024 2023 Note Flxed assets Tangible assets 450 1,350 Current assets Debtors Cash at bank and in hand 11,778 668,792 680,570 4.883 700.884 705,767 Credltors: Amounts falllng dua wlth5n one year Net current assets 10 (51,787) 628,783 .Q43,094) 662,673 Net assets 629,233 664.023 Funds of the charity: Restrlctod Income funds Restricted funds 3.055 4,438 Unrestricted Income fund8 Unrestricted funds 626,178 659.585 Total funds 12 629,233 664,023 The financial statements on pages 8 to 17 were approved by the trustees, and author5sed for issue on and signed on their behalf by.. 14 Nov 2024 Professor T Arulam Trustee alam The notes on pages 11 to 17 form an integral part of these financial statements. Page 9

The Association of Laparoscopic Surgeons of Great Britain and Ireland Cash Flow Statement for the Year Ended 5 April 2024 2024 2023 Note Cash flows from oporatlng actlvlties Net cash (expenditureyincome Adjustments to cash f Iow8 from non-cash Items Depreciation Investment income {34,790) 42.990 900 (2,506) {36,396) 900 42,647 Worklng capital adjustments (Increase) in debtors (Decrease} in creditors Increase/(decrease) in deferred income (6,895) (512) 9,205 (1,393) (5,326) 3,526). 32,402 10 Net cash flows from operatlng activities Cash flows from Investlng actlvltlas Interest r8celvable and similar incoma (34,598) 2,506 1.243 Net (decrease)lincreas8 in cash and cash equivalents Cash and cash equivalents at 6 April Cash and cash equivalents at 5 April {32,092) 33,645 700,884 667,239 668.792 700,884 All of the cash flows are derived from continuing operations durlng the above Iwo perlods. The notes on pages 11 to 17 form an integral part of these financial statements. Page 10

The Association of Laparoscopic Surgeons of Great Britain and Ireland Notes to the Financial Statements for the Year Ended 5 April 2024 1 Accounting policles The Association of Laparoscopic Surgeons of Great Britain and Ireland is a charity in England. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity's operations and principal activities are promotion, carrying out and encouragement of medical research in the fi'eld of laparoscopic and minimally invasive surgery. statement of compliance The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basls of preparatlon The Association of L8paroscopic Surgeons of Great Britain and Ireland meets the definition of a publlc benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise staled in the relevant not88 to these accounts. Golng 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. Income and ondowment8 Income from grants is recognised when the charity has entitlement to the funds and any performance related conditions attached lo the grants have been met. Charitable income is recognised when the charity has entitlement to the funds. it is probable the income will be received and the amount can be measured reliably. Interest on funds held on deposit is included when receivable and the amount can be measured reliably, this is normally an indication of interest paid or payable by Ihe bank. Income in relation to events after the year end are deferred until the criteria for income recognition are met. Expendlturo Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that seltlement will be required and the amount of the obligalion can be measured reliably. Resources expended are allocated on an actual basis according to the nature of the cost. Other costs include the independenl examinerfs fees and legal and professional fees. All costs relating to the furtherance of the charity's objects are included in charitable activities. Page11

The Association of Laparoscopic Surgeons of Great Britain and Ireland Notes to the Flnancial Statements for the Year Ended 5 April 2024 (continued) Governance costs These include the costs attributable to the charity's compliance with constitutional and statutory requirements. including audit, strategic management and trustees meetings and reimbursed expenses. Taxation The charity is Considered to pass the tests set out in Paragraph 1 Schedule 6 of the Flnance Acl 2010 and therefore it meets the definition of a charitable company for UK Gorporalion tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains AGt 1992, to the extent that such income or gains are applied exclusively to charitable purposes. Tangible flxod assets Tangible fixed assets are Initially m8asured at cost and subsequently measured at Gost or net of depreciation. Depreclatlon 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.. Asset class Deprèciation method and rate Furniture and equipment 20.330/0 Straight line Computer equipment 33% Website and database 330/0 Straight line The gain or loss arising on th8 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. Cash and cash equlvalents Cash and cash equivalents comprise cash on hand and call deposits, and other short-lemi highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change In value. Fund structure Unrestricted funds are available for use at the discretion of the trustees in furtherance of the charitable objects'ves. Restricted funds are subject to specific conditions by donors 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. Page 12

The Association of Laparoscopic Surgeons of Great Britain and Ireland Notes to the Financial Statements for the Year Ended 5 April 2024 (continued) Flnancial instruments Classificatlon The charity only has financial assets and financial liabilities of a kind that qualify as b8sic financial Instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. Recognition and measurnment Basic financial assets Other debtors are rgcognised at the settlament amount due. Prepayments are valued at the amount prepaid. Basic financial liabllltles 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 discount due. 2 Income from charitable actlvities Total 2024 Total 2023 Conference fees and sponsorship Receipts from conference dlnner Subscriptions 265,286 4,625 68,407 338,318 316,862 4,690 39,005 360.557 3 Investment Income Total 2024 Total 2023 Interest receivable. Interest receivable on bank deposits 2,506 1.243 Page 13

The Association of Laparoscopic Surgeons of Great Britain and Ireland Notes to the Financial Statemants for the Year Ended 5 April 2024 (continued) 4 Exp6nditure on charltable actlvities Unrestricted funds General Restricted funds Total 2024 Administrator's costs Moelings, courses and seminars Educational scholarships to individuals Rates Insurance Printing, postage and stationery Annual scientific meeting Podcasts Subscriptions to EAES Membership database Advertising Sundry Bank interest payable Depreciation Govemance costs 170.265 40,527 7,550 2,969 1,003 13,450 114,859 170,265 40,527 15,050 2,969 1,003 13,450 114,859 1,383 7,717 1,458 600 1,939 1,596 900 3,300 377,016 7,500 1,383 7,717 1.458 600 1.939 1,596 900 3.300 368,133 8,883 Unrestricted funds General Restrlcted funds Total 2023 Administratorfs costs Meetings, cours8s and seminars Educational scholarships lo indivlduals Rates Insurance Printing, postage and stationery Annual scientific meeting Podcasts Subscriptions to EAES Membership database Bank interest payable Depreciation Govemance costs 140.183 33.942 15,282 2,108 655 14.383 96.328 140,183 33,942 22,782 2,108 655 14.383 96,328 1,000 11,146 1,458 1.115 900 3,240 329,240 7.500 1.000 11,146 1,458 1.115 900 3,240 320,740 8.500 Page 14

The Association of Laparoscopic Surgeons of Great Britain and Ireland Notes to the Financial Statements for the Year Ended 5 April 2024 (continued) S Analysls of governance and support costs Governance costs Total 2024 Total 2023 Independent examiner fees Examination of the financial statements Other fees paid to examiners 1,350 1,950 3,300 1.350 1,890 3.240 6 Trustees remuneration and expenses During the year the charity made the following transactions with trustees.. £11.318 {2023: £4,938} of expenses were reimbursed during the year. During the year ten (2023.. nine) council members were reimbursed £11,318 for meeting expenses (2023- £4.9381. From the above figures four trustees were reimbursed £7,396 for meeting expenses (2023.. £2,258) 7 Staff costs The aggregate payroll costs were as follows: 2024 2023 Staff costs durlng the year wore: Wages and salaries Social security costs Pension costs 131.046 15,009 24,210 170,265 116,944 7,820 15.419 140.183 The monthly average number of persons (including senior management I leadership team) employed by the charity during the year expressed as full time equivalents was as follows: 2024 No 2023 No Administration Page15

The Association of Laparoscopic Surgeons of Great Britain and Ireland Notes to the Financial Statements for the Year Ended S April 2024 (continued) The ALSGBI council, which include the trustees, are considered key management personnel. No council members received any remuneration or received any other benefit from employment in the year {2023'. £nil). No employee received emoluments of more than £60,000 during the year 8 Tanglbl• flxed assets Furnlture and •qulpment Computer •qulpm•nt Webslte and database Total Cost At 6 Aprll 2023 8,223 12,299 52,364 72,886 At 5 April 2024 8.223 12.299 52.364 Depreclation At 6 April 2023 Charge for the year 8,223 10,949 goo 52,364 71,536 900 At 5 April 2024 8.223 11,849 52,364 72,436 Net book value At 5 April 2024 450 450 Al 5 April 2023 1,350 9 Debtors 2024 2023 Prepayments and accrued income 11,778 4,883 10 Creditor8: amounts falling duo wlthln one year 2024 2023 Trade creditors Other taxation and social security Other creditors Accruals Deferred income 5,064 8.466 608 3.416 34,233 51.787 216 11,047 2,721 4.082 25,028 43,094 Page 16

The Association of Laparoscopic Suryeons of Great Britain and Ireland Notes to the Financial Statements for the Year Ended 5 April 2024 {continued) 11 Penslon and other schemes The charity operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the charity in an independently administered fund. The contributions payable by the charily charged to the unrestricted fund amounted to £24,210 (2023: £15,149). Contributions totalling NIL (2023: £1,463) were payable to the fund 8t the year end and are included in creditors. 12 Funds Balancé at 6 Aprll 2023 Incomlng resources Resources expended Balance at 5 Aprll 2024 Unrestrlcted funds General 659.585 334,726 (368,133) 626,178 Restrlcted funds 4,438 7,500 (8,883) 3,055 Total funds 664,023 Balance at 6 April 2022 342,226 Incoming resources 377.016 Re80urce8 expended 629.233 Balance at 5 Aprll 2023 Unrestrlcted funds General 615,595 364,730 {320,740) 659,585 Restrlcted funds 5.438 7.500 (8,500) 329,240 4,438 Total fund8 621,033 372.230 664.023 13 Analysls of not assets between funds Unréstricted funds General Total fund$ at S April 2024 Restrlct•d funds Tangible fixed assets Current assels Current liabilities 450 677,515 (51,787 450 680,570 51,787) 629,233 3,055 Total net assets 626,178 3.055 Page 17

Issuer

Smailes Goldie

Document generated Thu, 14th Nov 2024 15:07:33 GMT

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Prof T Arulampalam - Signer (850c63862f958a088eeba475ce548f21) Andrew Pape - Copied In (0954e44e77edafc99c5367cab363a048) Victoria Shannon - Signer (f6ebb9008c9fa11a561e67aba69a4b5d)

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Victoria Shannon viewed the envelope (5.198.106.32) This envelope has been signed by all parties (5.198.106.32) Victoria Shannon signed the envelope (5.198.106.32) Victoria Shannon viewed the envelope (13.95.19.32) Victoria Shannon viewed the envelope (5.198.106.32) Victoria Shannon opened the document email. (40.94.90.126) Document emailed to victoriashannon@smailesgoldie.co.uk (13.40.211.121)

Sent Victoria Shannon a reminder to sign the document. () Victoria Shannon opened the document email. (40.69.24.183) Document emailed to victoriashannon@smailesgoldie.co.uk (13.40.165.7) Document emailed to andrewpape@smailesgoldie.co.uk (13.43.121.142) Prof T Arulampalam viewed the envelope (78.105.246.227) Sent the envelope to Victoria Shannon (victoriashannon@smailesgoldie.co.uk) for signing (78.105.246.227) Sent the envelope to Andrew Pape (andrewpape@smailesgoldie.co.uk) for signing (78.105.246.227)

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