REGISTERED COMPANY NUMBER: 06131892 REGISTERED CHARITY NUMBER: 1118649
REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
FOR
ST ALBANS MASORTI SYNAGOGUE
KBSP Partners LLP Chartered Accountants Harben House Harben Parade Finchley Road LONDON NW3 6LH
ST ALBANS MASORTI SYNAGOGUE
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 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 11 |
ST ALBANS MASORTI SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
______________
The Trustees, who are also directors of the Charity for the purposes of the Companies Act 2006, present their annual report with the financial statements of the Charity for the year ended 31 March 2023. The Financial Statements have been prepared in accordance with the accounting policies set out in Note 1 of the Accounts and comply with the Statement of Recommended Practice (SORP) Applicable to Charities Preparing their Accounts in accordance with the Financial Report Standard applicable in the UK and Ireland (FRS102) (effective 1 January 2015) and the Companies Act 2006. This report also represents the Directors Report as required by the Companies Act 2006. The Trustees have had regard to the Charity Commission’s guidance on public benefit. This report is in accordance with the SORP requirements and exemptions set out for smaller charities.
OBJECTIVES AND ACTIVITIES
Objectives and aims
St Albans Masorti Synagogue (SAMS) promotes and provides Jewish religious, educational, pastoral, cultural, and social services for its constituent members and associates in Hertfordshire and in the St Albans district area in particular. These services are delivered via its Rabbi, Adam Zagoria-Moffet and a team of lay leaders, staff, and volunteers. The focus of the services is centred at the Synagogue building in St Albans. SAMS is aligned to Masorti Judaism. The Masorti Judaism movement practises traditional Judaism but interprets Jewish teaching in the light of contemporary knowledge and scholarship. It allows gradual change in law and practice, but only if the change is in harmony with Jewish tradition.
The Synagogue’s activities and services are now back to their pre Covid-19 pandemic offerings. Religious services remain at the heart of the community with regular services held three times a week, in addition to festivals and holidays.Throughout the year there were also numerous cultural and social events.
FINANCIAL REVIEW
Financial position
During the year The Charity made the final repayments on a loan from the Jewish Joint Burial Society that originally totalled £100,000 and had been taken out in 2011.
During a prior year the reserves policy was reviewed and the Trustees agreed to reduce it from £90,000 to £75,000. It remained at £75,000 for the year to 31st March 2023.
The rental terms of the synagogue building are reviewed every 5 years with the most recent 5 year period ending in May 2021. In May 2022, the landlord agreed to a new level of rent for the period May 2021 to May 2026. The newly agreed level was backdated to May 2021 and is fully reflected in these accounts.
During the year to 31st March 2023 the Synagogue benefited from a payment holiday granted by the burial scheme (Jewish Joint Burial Society) for the calendar year 2023. The impact of this will be more significant in the year to March 2024. In addition, costs were lower due to the decision not to replace the Operations Manager following her departure. Offsetting this, energy costs and building rental costs were significantly higher.
For financial year to 31st March 2023 the finances were in deficit by £39,026.
Principal funding sources
The majority of the Charity’s income is generated from its members’ subscriptions and their additional donations. The year ended with 367 adult members and 134 members under the age of 21 During the year the trustees discussed replacing the traditional method of membership fees with an alternative model which invited members to choose the appropriate level of payments. The system – called ‘MemberShare’ – was launched on 1st April 2023.
Page 1
ST ALBANS MASORTI SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
______________ FINANCIAL REVIEW
Reserves policy
SAMS reserves remain above the policy threshold in the current financial year. However, the Trustee Board is aware that additional income sources – from membership, grants, donations and potentially commercial use of the building - will be necessary to ensure there are sufficient reserves to support the community going forward.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.
SAMS’ governing document is the Articles of Association dated 15th February 2007 and its Constitution last updated in May 2022 by resolution passed at the Annual General Meeting. SAMS is a company limited by guarantee and a registered charity (in England). It is managed via a Board of Trustees who are appointed by its members by elections held each year. The Board comprises four Officers (two Co-Chairs, Treasurer and Secretary) and six Trustees. In the year immediately following the appointment of a new Co-Chair, the retiring Co-Chair remains on the Board as Immediate Past Co-Chair. The Constitution sets out the terms for Officers and for respective Trustees. Typically, Officers and Trustees serve for a threeyear term. Trustees are eligible to stand for re-election into their posts at the end of two successive terms up to a maximum service period of nine years. Officers may not stand for re-election until a period of at least two years has passed after the expiry of their three-year term of office.
Charity constitution
Constitutionally, the Trustee Board meets at least six times per year and in the year to March 2023 the Board met 7 times for regular trustee meetings and on a further 2 occasions for special trustee meetings . The Board also met in September 2022 for a strategic planning event where SAMS’ objectives for the coming twelve months were determined. The Board reports to its members at the Annual General Meeting on progress in relation to the objectives.
Recruitment and appointment of new trustees
The Board operates through a series of committees each with an annually approved Terms of Reference.
The Board appoints staff to run SAMS’ various operational services and activities. The three key staff positions are the Rabbi, the Community Coordinator and the Prayer and Ritual Manager. The services provided are also supported by several contract staff, suppliers, and volunteers.
Data Protection Officer (DPO) remains in place, with responsibility to ensure that SAMS’ obligations and responsibilities under the GDPR are upheld. The DPO reports directly to the Board.
Organisational structure
Figure 1 shows SAMS’ organisational structure. Note that the Co Chairs of SAMS line manage and support the Rabbi and the Community Coordinator.
Page 2
ST ALBANS MASORTI SYNAGOGUE
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 MARCH 2023
______________
Wider network
SAMS contributes to Masorti Judaism - the umbrella group for Masorti communities in the UK - and receives various services and support in return. In addition, Masorti Judaism has provided the services of a youth leader from within its Noam youth organisation. The Charity makes monthly contributions to Masorti Judaism for an agreed proportion of the costs of the youth leader. The youth leader provides a focus for the Charity's members' children who participate in Noam from the ages of 9 to 15.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. To this end, the Trustees regularly consider risk in relation to decision making on an ongoing basis and have appropriate banking and checking controls in place to guard against fraud and error.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
06131892 (Not specified/Other)
Registered Charity number
1118649
Registered office
Harben House Harben Parade Finchley Road LONDON NW3 6LH
Trustees
Leonie Aigin (appointed 5 July 2022) Beverly Cohen Co-Chair (appointed 24 June 2022) Nicholas Flitterman Co-Chair Michelle Knight (resigned 1 September 2022) Darren Marks Co-Chair/Immediate Past Co-Chair (appointed 24 June 2022) Michelle Perlmutter Victoria Prever (co-opted 1 November 2022) Benjamin Roukin Simon Samuels Treasurer Charlotte Schlosberg (appointed 24 June 2022) Aviva Weinstein
Company Secretaries
Moira Greta Hart
Independent Examiner
Anthony Cowan FCA KBSP Partners LLP Chartered Accountants Harben House Harben Parade Finchley Road LONDON NW3 6LH
................................................................. Simon Samuels - Trustee
13/12/2023 Approved by order of the board of trustees on ............................................. and signed on its behalf by:
Page 3
INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF
ST ALBANS MASORTI SYNAGOGUE
Independent examiner's report to the trustees of St Albans Masorti Synagogue ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 March 2023.
Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or
-
the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
-
the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).
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.
Anthony Cowan FCA
KBSP Partners LLP Chartered Accountants Harben House Harben Parade Finchley Road LONDON NW3 6LH
13/12/2023 Date: .............................................
Page 4
ST ALBANS MASORTI SYNAGOGUE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| INCOME AND ENDOWMENTS FROM | |||||
| Donations and legacies | 285,897 | - | 285,897 | 312,049 | |
| Other trading activities | 2 | 31,561 | - | 31,561 | 40,168 |
| Investment income | 3 | 848 | - | 848 | 193 |
| Total | 318,306 | - | 318,306 | 352,410 | |
| EXPENDITURE ON | |||||
| Raising funds | 198,288 | - | 198,288 | 184,419 | |
| Charitable activities | |||||
| Support Costs | 159,044 | - | 159,044 | 152,344 | |
| Total | 357,332 | - | 357,332 | 336,763 | |
| NET INCOME/(EXPENDITURE) | (39,026) | - | (39,026) | 15,647 | |
| RECONCILIATION OF FUNDS | |||||
| Total funds brought forward | 253,825 | - | 253,825 | 238,178 | |
| TOTAL FUNDS CARRIED FORWARD | 214,799 | - | 214,799 | 253,825 |
Page 5
ST ALBANS MASORTI SYNAGOGUE
BALANCE SHEET 31 MARCH 2023
| 2023 | 2022 | ||||
|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | ||
| funds | funds | funds | funds | ||
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible assets | 7 | 76,730 | - | 76,730 | 99,096 |
| CURRENT ASSETS | |||||
| Debtors | 8 | 68,595 | - | 68,595 | 63,023 |
| Cash at bank | 89,488 | - | 89,488 | 135,497 | |
| 158,083 | - | 158,083 | 198,520 | ||
| CREDITORS | |||||
| Amounts falling due within one year | 9 | (20,014) | - | (20,014) | (43,791) |
| NET CURRENT ASSETS | 138,069 | - | 138,069 | 154,729 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 214,799 | - | 214,799 | 253,825 | |
| NET ASSETS | 214,799 | - | 214,799 | 253,825 | |
| FUNDS | 11 | ||||
| Unrestricted funds | 214,799 | 253,825 | |||
| TOTAL FUNDS | 214,799 | 253,825 |
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for
-
(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
-
(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.
The financial statements were approved by the Board of Trustees and authorised for issue on . ........................................... and were signed on its behalf by: 13/12/2023
............................................. Simon Samuels - Trustee
The notes form part of these financial statements
Page 6
ST ALBANS MASORTI SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
__________________
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
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. Income may be deferred where it enables matching with expenses that are expected to occur in a future period.
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.
Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
| Short leasehold | - Straight line over 14 years |
|---|---|
| Improvements to property | - Straight line over 14 years |
| Fixtures and fittings | - 25% on reducing balance |
| Sefer Torahs | - not depreciated |
| Computer equipment | - 25% on reducing balance |
Taxation
The charity is exempt from corporation 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.
2. OTHER TRADING ACTIVITIES
| Advertising Other income Events Income Memorial wall income Cheder income |
2023 £ 765 21,519 5,657 200 3,420 31,561 |
2022 £ 457 32,794 3,731 392 2,794 |
|---|---|---|
| 40,168 |
The notes form part of these financial statements
Page 7
ST ALBANS MASORTI SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023
3. INVESTMENT INCOME
| INVESTMENT INCOME | ||
|---|---|---|
| 2023 | 2022 | |
| £ | £ | |
| Deposit account interest | 848 | 193 |
4. NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
| 2023 | 2022 | |
|---|---|---|
| £ | £ | |
| Depreciation - owned assets | 22,815 | 23,270 |
| Other operating leases | 73,007 | 66,799 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2023 nor for the year ended 31 March 2022.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2023 nor for the year ended 31 March 2022.
6. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Charitable activities Rabbinical Administration |
2023 2 1 2 5 |
2022 3 1 2 |
|---|---|---|
| 6 |
The number of employees whose employee benefits (excluding employer pension costs) exceeded £60,000 was:
| £70,001 - £80,000 £80,001 - £90,000 |
2023 - 1 1 |
2022 1 - |
|---|---|---|
| 1 |
continued...
Page 8
ST ALBANS MASORTI SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
7. TANGIBLE FIXED ASSETS
| COST At 1 April 2022 Additions At 31 March 2023 DEPRECIATION At 1 April 2022 Charge for year At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022 COST At 1 April 2022 Additions At 31 March 2023 DEPRECIATION At 1 April 2022 Charge for year At 31 March 2023 NET BOOK VALUE At 31 March 2023 At 31 March 2022 8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Other debtors Prepayments and accrued income |
Improvements Fixtures Short leasehold £ to property £ and fittings £ 55,359 236,417 56,857 - - - 55,359 236,417 56,857 39,541 167,964 52,263 3,954 16,886 1,149 43,495 184,850 53,412 11,864 51,567 3,445 15,818 68,453 4,594 Sefer Torahs Computer equipment Totals £ £ £ 7,000 7,382 363,015 - 449 449 7,000 7,831 363,464 - 4,151 263,919 - 826 22,815 - 4,977 286,734 7,000 2,854 76,730 7,000 3,231 99,096 2023 2022 £ £ 666 118 44,963 42,103 22,966 20,802 68,595 63,023 |
|---|---|
continued...
Page 9
ST ALBANS MASORTI SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Bank loans and overdrafts (see note 10) Trade creditors Other creditors Accrued expenses and deferred income 10. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank loans 11. MOVEMENT IN FUNDS Unrestricted funds General fund TOTAL FUNDS Net movement in funds, included in the above are as follows: Unrestricted funds General fund TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
At 1.4.22 £ 253,825 253,825 Incoming resources £ 318,306 318,306 At 1.4.21 £ 238,178 238,178 |
|
|---|---|---|
continued...
Page 10
ST ALBANS MASORTI SYNAGOGUE
NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 MARCH 2023
11. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 352,410 TOTAL FUNDS 352,410 A current year 12 months and prior year 12 months combined position is as follows: At 1.4.21 £ Unrestricted funds General fund 238,178 TOTAL FUNDS 238,178 |
Resources Movement expended in funds £ £ (336,763) 15,647 (336,763) 15,647 Net movement At in funds 31.3.23 £ £ (23,379) 214,799 (23,379) 214,799 |
|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | |
|---|---|---|---|
| resources | expended | in funds | |
| £ | £ | £ | |
| Unrestricted funds | |||
| General fund | 670,716 | (694,095) | (23,379) |
| TOTAL FUNDS | 670,716 | (694,095) | (23,379) |
12. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2023.
Page 11
SIGNATURE CERTIFICATE
REFERENCE NUMBER ABEF4386-9237-46B3-8602-A814A29B506C
TRANSACTION DETAILS DOCUMENT DETAILS Reference Number Document Name ABEF4386-9237-46B3-8602-A814A29B506C SAMS Accounts YE 31 03 2023 for charity commission Transaction Type Filename Signature Request SAMS_Accounts_YE_31_03_2023_for_charity_commission.pdf Sent At Pages 12/12/2023 04:43 EST 13 pages Executed At Content Type 12/13/2023 07:36 EST application/pdf Identity Method File Size email 226 KB Distribution Method Original Checksum email 70e71a01320a15037abffafe33e6e2681b99d2fb1004122a7f8699653d8add88 Signed Checksum d9ed820a80852cfc325930cd00b9c05a12c2d790b0a0ec8b86e024a0d72ed56f Signer Sequencing Enabled Document Passcode Disabled
SIGNERS
| SIGNER | E-SIGNATURE | EVENTS |
|---|---|---|
| Name | Status | Viewed At |
| Anthony Cowan | signed | 12/13/2023 07:36 EST |
| Multi-factor Digital Fingerprint Checksum | Identity Authenticated At | |
| acowan@kbsp.co.uk | f22dde9e56127504fda8b6d4a2b1422edb59ce4f47ce413085faf6dd53b15fcc | 12/13/2023 07:36 EST |
| Signer Sequence | IP Address | Signed At |
| 1 | 20.117.159.52 | 12/13/2023 07:36 EST |
| Components | Device | |
| 2 | Chrome via Windows | |
| Drawn Signature | ||
| Signature Reference ID | ||
| ED53491B | ||
| Signature Biometric Count | ||
| 4 | ||
| Name | Status | Viewed At |
| Simon Samuels | signed | 12/13/2023 07:32 EST |
| Multi-factor Digital Fingerprint Checksum | Identity Authenticated At | |
| treasurer@e-sams.org | 5f53cba64b2428a63857896e41059a6f05e1d52c0615baf5ce7aa8bae9195905 | 12/13/2023 07:33 EST |
| Signer Sequence | IP Address | Signed At |
| 0 | 84.207.203.52 | 12/13/2023 07:33 EST |
| Components | Device | |
| 4 | Safari via Mac | |
| Drawn Signature | ||
| Signature Reference ID | ||
| FB791D18 | ||
| Signature Biometric Count | ||
| 1 |
AUDITS
| TIMESTAMP | AUDIT |
|---|---|
| 12/12/2023 04:43 EST | Anthony Cowan (acowan@kbsp.co.uk) created document 'SAMS_Accounts_YE_31_03_2023_for_charity_commission.pdf' on Chrome via Windows from 20.117.159.52. |
| 12/12/2023 04:43 EST | Simon Samuels (treasurer@e-sams.org) was emailed a link to sign. |
| 12/13/2023 07:29 EST | Simon Samuels (treasurer@e-sams.org) was emailed a reminder. |
Simon Samuels (treasurer@e-sams.org) was emailed a reminder.
TIMESTAMP AUDIT 12/13/2023 07:32 EST Simon Samuels (treasurer@e-sams.org) viewed the document on Safari via Mac from 84.207.203.52. 12/13/2023 07:33 EST Simon Samuels (treasurer@e-sams.org) authenticated via email on Safari via Mac from 84.207.203.52. 12/13/2023 07:33 EST Simon Samuels (treasurer@e-sams.org) signed the document on Safari via Mac from 84.207.203.52. 12/13/2023 07:33 EST Anthony Cowan (acowan@kbsp.co.uk) was emailed a link to sign. 12/13/2023 07:34 EST Anthony Cowan (acowan@kbsp.co.uk) viewed the document on Chrome via Windows from 20.117.159.52. 12/13/2023 07:36 EST Anthony Cowan (acowan@kbsp.co.uk) viewed the document on Chrome via Windows from 40.94.88.50. 12/13/2023 07:36 EST Anthony Cowan (acowan@kbsp.co.uk) authenticated via email on Chrome via Windows from 20.117.159.52. 12/13/2023 07:36 EST Anthony Cowan (acowan@kbsp.co.uk) signed the document on Chrome via Windows from 20.117.159.52.