Charity number: 1134256
St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Financial Statements
and
Trustees' Report
for the year ended 31 December 2021
Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
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(A Parochial Church Council registered as a charity, number: 1134256)
Index to the Financial Statements for the year ended 31 December 2021
AT St John of Jerusalem with Christ Church South Hackney
| Page | |
|---|---|
| Index to the Financial Statements | 2 |
| Charity Information | 3 |
| Trustees' Report | 4 - 7 |
| Statement of Trustees' Responsibilities | 8 |
| Independent Examiner's Report | 9 |
| Statement of Financial Activities | 10 |
| Statement of Financial Position | 11 |
| Statement of Cash Flows | 12 |
| Accounting Policies | 13 - 14 |
| Notes to the Accounts | 15 - 19 |
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
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(A Parochial Church Council registered as a charity, number: 1134256)
AT St John of Jerusalem with Christ Church South Hackney
Charity Information for the year ended 31 December 2021
| Status: | The Parochial Church Council (PCC) is a corporate body established by the Church of |
|---|---|
| England. It is constituted and governed by the Parochial Church Councils (Powers) Measure | |
| 1956 (as amended) and the Church Representation Rules (2011). The members of the PCC | |
| are its trustees under charity law and are referred to as such throughout this report. | |
| Charity name: | St John of Jerusalem with Christ Church South Hackney |
| Other operating names: | St John of Jerusalem, South Hackney |
| Charity registration number: | 1134256 |
| Registered office: | St John of Jerusalem |
| Lauriston Road | |
| South Hackney | |
| London E9 7EY | |
| Operations address: | The Rectory |
| 9 Church Crescent | |
| South Hackney | |
| London E9 7DH | |
| Chair: | The Revd Andrew Wilson |
| Treasurer: | Dr Julie Leeming |
| Secretary: | John De La Cruz |
| Churchwardens: | William Boateng |
| Elizabeth Taylor | |
| Independent Examiner: | Anthony Armstrong FCA |
| Armstrong & Co | |
| Chartered Accountants & Statutory Auditor | |
| 4a Printing House Yard | |
| Hackney Road | |
| London E2 7PR | |
| Bankers: | HSBC Bank plc |
| 31 Holborn | |
| Holborn Circus | |
| London EC1N 2HR |
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
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AT St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Trustees' Report
for the year ended 31 December 2021
The Trustees of St John of Jerusalem with Christ Church South Hackney present their report together with the financial statements for the year ended 31 December 2021.
Reference and administrative information
St John of Jerusalem Church is situated in South Hackney, London. It is part of the Stepney Episcopal Area in the Church of England Diocese of London. The address of the church is: St John of Jerusalem, Lauriston Road, London, E9 7EY. The correspondence address is: The Rectory, 9 Church Crescent, London, E9 7DH. The Parochial Church Council of the Ecclesiastical Parish of St John of Jerusalem with Christ Church, South Hackney became a registered charity on 11 February 2010, number 1134256.
PCC members who have served from 1 January 2021 until the date this report was approved are:
| Incumbent: | The Revd Andrew Wilson | Chair |
|---|---|---|
| Assistant Curate: | The Revd Shana Maloney | |
| Wardens: | William Boateng | (From APCM - 21 March 2021) |
| Val Harding | (Until APCM - 21 March 2021) | |
| Datoru B Paul-Worika | (Until APCM - 21 March 2021) | |
| Elizabeth Taylor | (From APCM - 21 March 2021) | |
| Representatives on the Deanery Synod: | Basil Weekes | |
| Lesley Milner | ||
| Elected members: | Maria Barker | |
| John De La Cruz | Secretary | |
| Kurt Diminieux | (Until APCM - 21 March 2021) | |
| Paulette Francis-Ingrarm | ||
| Mark Griffiths | (From APCM - 21 March 2021) | |
| Geraldine Harris | ||
| Robin Hopkins | Vice Chair | |
| Helen Johnston | ||
| Dr Julie Leeming | Treasurer | |
| Roger Makanjuola | ||
| Shirley Miekle | ||
| Joanne Morrison | (Until APCM - 21 March 2021) | |
| Laura Pearson | ||
| Elizabeth Taylor | ||
| Jeremy Worman | (From APCM - 21 March 2021) |
Structure, governance and management
The method of appointment of PCC members is set out in the Church Representation Rules. All church attendees are encouraged to register on the Electoral Roll and stand for election to the PCC for 3 years. 12 members are generally elected.
The PCC is a corporate body established by the Church of England and operates under the Parochial Church Council Powers Measure. It is responsible for implementing policies and strategies which have been approved by the PCC and progressing organisational objectives. It meets approximately every second month (with a break over the summer period) and receives financial and operational reports.
Objectives and activities
St John of Jerusalem's PCC has the responsibility of co-operating with the incumbent in promoting in the ecclesiastical parish the whole mission of the Church, pastoral, evangelistic, social and ecumenical.
The charitable objectives of St John of Jerusalem are to serve the social, pastoral and spiritual needs of all those who live in the parish of South Hackney.
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AT St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Trustees' Report
for the year ended 31 December 2021
Achievements and performance
Electoral Roll
In March 2021 there were 106 people on the church’s Electoral Roll.
Review of the year
The Covid-19 pandemic shaped many aspects of life between 22 March 2020 and the end of that year. That was less true in 2021, though it would be impossible to give an account of 2021 without referring once again to Covid-19. Good to note that much of the work of the church is hidden from public view – the pastoral support of one another, the attempt to assist individuals who come to the church for help. That work continued throughout 2021. What is below is the more public work of the church.
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l Worship continued throughout the year in whatever form was possible: Morning and Evening Prayer, worship on Sunday morning and early evening, the celebration of the festivals of the church, Communion taken to those who could not get to church. We managed to have in-person Christmas services in December 2020, doubling the number of services we usually have in order to keep numbers down at each service. Covid numbers were very high in Hackney in January 2021 and the church responded to calls from the Mayor of London, the Mayor of Hackney, and our local MP to stop having in-person services. Consequently, from 10 January ‘21 to 7 March ’21 we had Zoom church on a Sunday morning at 10am and recorded a Eucharist in church every Saturday that went out each Sunday (which people could access from home via the church YouTube channel). Zoom Junior Church was also held every Sunday at 2pm. For those without internet access, booklets of Collects and Readings were sent to people’s homes.
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l During 2021, our Director of Music, Victoria Hay, had to adjust to the ever-changing Covid rules that governed whether singing was allowed and, if it was, how many people could sing together. Congregational singing did not return to Sunday worship until late September ’21. Before that, Victoria organised small groups of singers to sing each Sunday. The Happy Singers, led by Victoria, found ingenious ways to keep going throughout the year – either on Zoom, or live in groups of six (as national Covid guidance dictated) or without number-restrictions by the end of the year. From May onwards, a wide range of live music was encouraged in the church by Victoria.
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l Pat Johnson and Basil Weekes, both members of the congregation, continued their work as Pastoral Assistants - assisting with the pastoral work of the church in the parish; taking people Communion at home and visiting when that was possible and supporting people on the telephone when it was not.
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l The Prayer for Healing group, led by The Revd Doug Hiza, continued throughout the year – praying from home when they were not able to meet in person, leading Prayers for Healing services when those became possible again, offering individual prayer with people at the end of the services, and meeting together to pray, reflect and prepare for those services.
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l Throughout the year, the church link with its church primary school continued as strong as ever. Whole school assemblies could not take place in school, so these were resourced by The Revd Andrew Wilson and The Revd Shana Maloney from home using Microsoft Teams (and streamed to the white boards of each classroom on a Friday morning).
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l Some church members continued their involvement with the ‘Hackney Night Shelter’ (www.hwns.org.uk) now in a single centre (rather than moving round different churches, as it had done before).
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l The Rector continued his work as Area Dean of Hackney (a role he began on 18 July 2020).
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l A group of church members continued to be involved in the 'South Hackney Parochial Charities' which gives grants to local projects and in the ‘Hackney Parish Almshouses Charity’ which manages two almshouses within the parish (Norris and Monger’s), and one in London Fields (Dr Spurstowe).
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l The Week of Christian Unity was organised in South Hackney 18-25 Jan 2021 on Zoom. St John of Jerusalem joined with Hackney Methodist Church, Frampton Park Baptist Church, Hampden Chapel (Assemblies of God), the Salvation Army on Mare Street, St Michael & All Angels London Fields and St Columba’s Barge (a joint project of St Mary of Eton, Hackney Wick & St Paul’s, Old Ford) attending one another’s online services and building new relationships.
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l A church newsletter was launched in February as a way to keep in touch with people and build a sense of community even when it was hard for people to meet together in person. Liz Taylor and The Revd Shana Maloney were the driving force behind this new project. Eight really high quality, interesting newsletters were produced in 2021 with the help of other members of the congregation.
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l Lent 2021 started with a Zoom Ash Wednesday service and the church open for private prayer in the morning and evening. A Zoom Lent course used excellent resources produced by the Visual Commentary on Scripture (https://thevcs.org). It was a great delight to be worshipping in person once again on 7 March (Lent 3) and we manage to hold our Annual Parochial Church Meeting in person on 21 March (at which Val Harding & Datoru Ben Paul-Worika were thanked as our outgoing Churchwardens and William Boateng and Liz Taylor were elected as our new Churchwardens). We had a full Holy Week & Easter programme, the only difference was that we were not permitted to hold a Palm Sunday procession - owing to Covid restrictions.
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AT St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Trustees' Report
for the year ended 31 December 2021
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l May ’21 saw a return to live music in church with a wonderful ‘Evening of Songs’ with English texts by Paolo Tosti, 18461916, with Emma Dogliani (soprano); Victoria Hay (piano); and guests John Upperton (tenor) and Kate Conway (violin). More wonderful music followed. On 28 August, the Wyatt Sinfonia, conducted by Zoë Kundu, performed Tchaikovsky’s Symphony No.5, Serenade for Strings and Violin Concerto. There were a number of concerts in December: 8 December – the Victoria Park Singers; 9 December – the Hackney Community Orchestra; 12 December – the Festival Chorus, conducted by John Andrews, performed Fanny Mendelssohn’s 'Musik für die Toten der Cholera Epidemie', 1831 and Felix Mendelssohn’s 'Hymn of Praise', 1840.
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l Bach to Baby (bachtobaby.com), a project established to allow very young children to hear classical music, continued to use the church when that was possible according to Covid-19 guidance.
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l The Bishop of Stepney chose St John of Jerusalem as the location for the Stepney & Two Cities Ordinations to the Priesthood. Two Ordination services took place in the church (at 3pm & 5pm) on 19 June, and included the Ordination of St John of Jerusalem’s own curate, The Revd Shana Maloney (who had arrived in the parish on 5 July 2020 and had been ordained Deacon on 26 September 2020). The following day was also a day of great celebration with Shana’s first Eucharist. It was the church’s Patronal Festival and the preacher was The Rt Revd Rose Hudson-Wilkin, Bishop of Dover (previously Vicar of All Saints, Haggerston and Holy Trinity, Dalston). Shana had been a member of the congregation at All Saints.
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l 27 June saw the departure from the parish of Manuela Schmucki. Manuela had begun her training placement at St John of Jerusalem on 9 September 2018, during which she combined her studies at St Mellitus College with work in the parish. Manuela will serve her title as a curate at Leicester Cathedral and nearby St Nicholas Church. Manuela served the parish very faithfully all the time she was here, so it was sad to say goodbye, though exciting to think about what she was going on to do. A group from St John of Jerusalem went to Leicester on 3 October to support her at her ordination as a Deacon.
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l 18 July saw a Junior Church picnic, as Junior Church work thankfully shifted from work online to work in person. Junior Church volunteers – co-ordinated by Estelle Wilson - worked heroically throughout the year, in services and outside, supporting the church’s children and young people and adjusting to the ever-changing guidance that governed church life during 2021.
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l Gerry Skinner (born 4 January ’24), husband of congregation member Doris Skinner, member of the lunch club at Prideaux House and friend to many in the church, died on 6 February ’21 and his funeral was conducted by the Rector at Manor Park Cemetery on 5 March ’21. Paul Higgins (born 20 November ’41), Choir and PCC member, resident of Monger’s Almshouse and a great supporter of the life of the church, died on 31 July ’21 and his funeral took place in church on 31 August. Sarah Ward (born 22 November ’61), former member of the congregation, died on 26 August ’21 and her funeral took place in church on 9 September. Avril Godber (born, 8 April 1955, daughter to Betty Quinn, sister to Patrick Quinn) died on 4 October ’21 and her funeral was in church on 5 November ’21. May they rest in peace, and rise in glory.
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l In September ’21 Liz Taylor gathered a new gardening group for the first time – to work in the churchyard, on its maintenance and development. Great things have already been achieved.
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l There was a gathering of the young people of the church on 19 September to generate ideas about things they might like to do together. This led to the forming of a new youth group, co-ordinated by The Revd Shana Maloney, which met for the first time in Prideaux House on 10 December 2021.
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l A regular weekly Friday 12 noon Eucharist was re-established on 1 October 2021.
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l 19 October was the start of a six week Bible Study on the Book of Ruth, co-ordinated by The Revd Shana Maloney, which explored the theme of borders and belongings. This ended in a shared meal in Prideaux House on 30 November.
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l Fundraising during the year: for Christian Aid, the Covid crisis in Delhi, Hackney Foodbank, Koach Parenting.
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l Black History Month in October: congregation members were involved in interviewing and being interviewed to celebrate the remarkable lives in our midst. Large photographs of seven black members of the congregation were displayed in church alongside the interviews which told some of their life stories. Thank you especially to Datoru Ben Paul-Worika, Isaac Dankwa, Reynold & Henrietta Buffonge, Amy Quartey-Papafio, Doreen Robinson, and Margaret White for saying that they would be prepared to be interviewed; and to Matthew Mpoke Bigg, Beverley Piper, Caroline Douglas, The Revd Shana Maloney and The Revd Andrew Wilson for conducting the interviews and writing them up. The interviews where gathered in a booklet entitled ‘A Celebration of Seven Remarkable Lives’. The Revd Tracy Brown, curate at Christ Church, Isle of Dogs, came to preach in church as part of our celebrations.
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l In place of a Christmas Bazaar, Liz Taylor organised a St Cecilia Hymnathon on 27 November, 10am-4pm. Victoria Hay organised an amazing rota of visiting organists. Different people sang in small choirs over the six hour period and there were wonderful refreshments at the back of church. People sponsored individual hymns and musicians. Over £2,000 was raised.
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AT St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Trustees' Report
for the year ended 31 December 2021
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l The Parish Carol Service took place on 19 December. The theme was ‘“Wonderful Counsellor, the Prince of Peace” – The Christmas Story & Mental Health.’ Amongst our readers were Wendell Cumberbatch, registered Mental Health Nurse in the NE London Foundation Trust; Liz Taylor, former Social Worker with a specialism in child and adolescent mental health and Roger Makanjuola, Consultant Psychiatrist. We raised money for a Jewish charity working in Hackney called ‘Koach Parenting’.
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l The New Year was seen in with a Watch Night Service at 11pm on New Year’s Eve.
Overseas Fundraising:
Support for overseas projects was focused on the Delhi Brotherhood and their projects in Delhi, and the work of Christian Aid throughout the world.
Church Governance:
The full PCC met six times during the year, in person when possible and on Zoom when not. Other committees (eg the Building Committee) met between meetings and reports of their meetings were received by the PCC and discussed when necessary.
Public Benefit
St John of Jerusalem with Christ Church, South Hackney benefits the public by way of: regular worship that is open to all; the provision of sacred space for personal prayer and contemplation; pastoral work (including the visiting of the sick and the bereaved, many of whom are not church members); teaching Christianity through sermons, courses and small groups; taking school assemblies; promoting the whole mission of the church through its assistance to older people, parents and children; and supporting charities in the UK and overseas.
Financial Review
Total receipts for the year are £69,200 (2020: £97,355) and are detailed in the financial statements.
The total expenditure for the year is £79,218 (2020: £98,284).
Planned giving, collections and donations remain high at £54,934 (2020: £69,448) and include: £4,000 towards formation of a Children’s choir, £1,100 fuel poverty fund and £1,000 towards Bridge the gap – families in need. The 2020 figure was higher, as this included £10,000 exceptional donation to the Rector’s discretionary fund; over £11,000 of donations towards the restoration of the organ (some via Just Giving); and almost £7,000 towards Bridge the gap – families in need. Furthermore, a very generous legacy of £10,750 was received during 2020, which further adds to the overall difference between 2021 and 2020.
Trading activities overall increased by over £4,600 to £7,323 in 2021, with over £2,400 being raised from the Hymnathon.
During the year, the full contribution of £43,550 was made to the Diocese of London ‘Common Fund’. The Common Fund provides clergy stipend and housing costs and contributes to the running costs of the Diocese and the national church. In 2021, St John of Jerusalem has pledged a Common Fund offer of £45,050, for 2022.
Missionary and charitable giving continued to support the local food bank, Christian Aid, HASAG, the Homerton Neo Natal Unit, Myeloma UK, Water Aid, Womankind and people in need.
The expenditure for major repairs fell by 80% to £1,591 (2020: £8,334); this was as a result of the pause in building works progress due to the global pandemic.
Reserves Policy
In September 2012 the PCC agreed that it would always hold in its account six months’ worth of ordinary expenditure.
Independent Examiner
The Independent Examiner, Anthony Armstrong FCA of Armstrong & Co, Chartered Accountants and Statutory Auditors, has indicated his willingness to be proposed for re-appointment.
The financial statements were approved by the Board of Trustees on 3 April 2022 and signed on its behalf by:
The Revd Andrew Wilson PCC Chairman, Trustee
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(A Parochial Church Council registered as a charity, number: 1134256)
AT St John of Jerusalem with Christ Church South Hackney
Statement of Trustees' Responsibilities for the year ended 31 December 2021
Statement of trustees' responsibilities
The trustees are responsible for preparing the report and the financial statements in accordance with applicable law and United Kingdom Generally Accepted Accounting Practice.
The trustees are required by law to prepare financial statements for each financial period which give a true and fair view of the financial activities of the charity and of its financial position at the end of that period. In preparing those financial statements the trustees are required to:
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a) Select suitable accounting policies and apply them consistently;
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b) Observe the methods and principles in the Charities SORP;
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c) Make judgements and estimates that are reasonable and prudent;
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d) Follow applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the accounts;
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e) Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.
The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the governing document. 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.
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(A Parochial Church Council registered as a charity, number: 1134256)
AT St John of Jerusalem with Christ Church South Hackney
Independent Examiner's Report to the Parochial Church Council of St John of Jerusalem with Christ Church South Hackney
I report on the accounts of St John of Jerusalem with Christ Church South Hackney for the period from 1 January 2021 to 31 December 2021 set out on pages 10 to 19. My report is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 ('the Regulations') and the Charities Act 2011 ( 'the 2011 Act' ).
This report is made solely to the members of the PCC as a body in accordance with section 145 of the 2011 Act and regulations made under section 154 of that Act. My examination has been undertaken so that I might state to the PCC members those matters I am required to state to them in an independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the PCC and its members as a body, for my examination, for this report, or for the opinions I have formed.
Respective responsibilities of trustees and examiner
As described on page 8, as PCC members you are responsible for the preparation of the accounts, and you consider that an audit is not required for this year under the Regulations or under section 144(2) of the 2011 Act and that an independent examination is needed.
It is my responsibility to:
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a) examine the accounts under section 145 of the 2011 Act;
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b) to follow the procedures laid down in the General Direction given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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c) to state whether particular matters have come to my attention.
Basis of independent examiner's statement
My examination was carried out in accordance with 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 Church Council concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:
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l the accounting records were not kept in accordance with section 130 of the 2011 Act; or
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l the accounts did not accord with the accounting records; or
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l the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.
I have 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 Armstrong FCA of Armstrong & Co Chartered Accountants & Statutory Auditor
4a Printing House Yard Hackney Road London E2 7PR
Dated: 3 April 2022
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St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Statement of Financial Activities for the year ended 31 December 2021
| Notes Income from: Donations and legacies 3 Other trading activities 4 Investments 5 Total income Expenditure on: Raising funds 6 Charitable activities 7 Total expenditure Net income(expenditure) and movement in funds Transfers between funds 16 Net movement in funds Reconciliation of funds: Total funds brought forward 12 Total funds carried forward 12 |
2021 2020 Total Funds Total Funds £ £ 56,934 89,686 7,323 2,719 4,943 4,950 69,200 97,355 1,706 777 77,512 97,507 79,218 98,284 (10,018) (929) - - (10,018) (929) 280,268 281,197 270,250 280,268 |
||
|---|---|---|---|
| Unrestricted ~~Funds~~ |
Restricted ~~Funds~~ |
||
| £ 46,090 7,323 15 |
£ 10,844 - 4,928 15,772 - 5,614 5,614 10,158 (537) 9,621 79,635 89,256 |
||
| 53,428 | |||
| 1,706 71,898 |
|||
| 73,604 | |||
| (20,176) 537 |
|||
| (19,639) 200,633 |
|||
| 180,994 |
The accompanying accounting policies and notes form an integral part of these financial statements.
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St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Statement of Financial Position as at 31 December 2021
| 31 December 2021 | 31 December 2021 | 31 December 2020 | 31 December 2020 | ||
|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| Fixed assets: | |||||
| Tangible assets | 10 | 1,055 | 1,408 | ||
| Total fixed assets | 1,055 | 1,408 | |||
| Current assets: | |||||
| Cash at bank and In hand | 11 | 271,744 | 283,438 | ||
| Total current assets | 271,744 | 283,438 | |||
| Creditors: amounts falling due within one year | 11 | 2,549 | 4,578 | ||
| Net current assets or liabilities | 269,195 | 278,860 | |||
| Total net assets | 270,250 | 280,268 | |||
| The funds of the charity: | |||||
| Restricted funds | 14 | 89,256 | 79,635 | ||
| Unrestricted funds | 12 | 180,994 | 200,633 | ||
| Total charity funds | 12 | 270,250 | 280,268 |
Approved by the PCC on 3 April 2022 and signed on their behalf by:
| JulieLecuiug | peleCy |
|---|---|
| Dr Julie Leeming | John De La Cruz |
| PCC Treasurer, Trustee | PCC Secretary, Trustee |
The notes on pages 13 to 19 form part of these accounts.
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St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Statement of Cash Flows for the year ended 31 December 2021
| Notes Cash flows from operating activities: Net cash provided by (used in) operating activities 1 Cash flows from investing activities: Dividends, interest and rents from investments Net cash provided by (used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2 Notes to Cash Flow Statement 1 Adjustments for: Depreciation charges Dividends, interest and rents from investments Increase/(decrease) in creditors Net cash provided by (used in) operating activities 2 Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents Reconciliation of net income/(expenditure) to net cash flow from operating activities Net income/(expenditure) for the reporting period (as per the statement of financial activities) |
2021 £ (16,637) 4,943 4,943 (11,694) 283,438 271,744 2021 £ (10,018) 353 (4,943) (2,029) (16,637) 2021 £ 271,744 271,744 |
2020 £ (3,039) |
|---|---|---|
| 4,949 | ||
| 4,949 | ||
| 1,910 281,528 |
||
| 283,438 | ||
| 2020 £ (929) 473 (4,949) 2,363 |
||
| (3,039) | ||
| 2020 £ 283,438 |
||
| 283,438 |
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(A Parochial Church Council registered as a charity, number: 1134256)
St John of Jerusalem with Christ Church South Hackney
Accounting Policies for the year ended 31 December 2021
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with:
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a) 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 2015) - (Charities SORP FRS 102);
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b) the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (August 2014) c) the Charities Act 2011.
Public benefit entity
The charity meets the defination of a public benefit entity under FRS 102.
Going concern
There are no material uncertainties about the charity's ability to continue and accordingly the accounts have been prepared on a going concern basis.
Income recognition
Voluntary income and donations (including legacies) are accounted for once the PCC has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis.
The income from trading activities includes rental income from the letting of church premises and freehold land and buildings which is accounted for when earned. It is shown gross, with the associated costs included in fundraising costs.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.
Expenditure recognition
Expenditure is accrued as soon as a liability is considered probable, and the amount of obligation can be measured reliably. Longer term liabilities are discounted to present value. The PCC is not registered for VAT and accordingly expenditure includes VAT where appropriate.
Expenditure included in Raising Funds includes amounts incurred in obtaining grants and other donations and property maintenance costs.
Charitable expenditure includes those costs expended in fulfilling the PCC’s principal objects, as outlined in the Report of the PCC. These include grants payable, governance costs and an apportionment of support costs.
-
Grants payable are payments made to third parties in furtherance of the PCC’s objects. In the case of an unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the PCC.
-
Governance costs comprise all costs involving the public accountability of the PCC and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees.
-
Rentals under operating leases are charged as incurred over the term of the lease.
Restricted Funds
Restricted funds are to be used for specified purposes as laid down by the funder. Direct and support expenditure which meets these criteria are identified to the fund together with a fair allocation of other costs.
Unrestricted Funds
Unrestricted funds are funds received which have no restrictions placed on their use and are available as general funds.
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
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St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Accounting Policies
for the year ended 31 December 2021
Tangible Fixed Assets
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 25% on reducing balance
Consecrated Property and Moveable Church Furnishings
Consecrated land and benefice property such as the church building and vicarage is excluded from the accounts in accordance with s10 of the Charities Act 2011. Moveable church contents are held by the vicar and churchwardens on special trust for the PCC and require a faculty for disposal are accounted as inalienable property unless consecrated. All expenditure incurred on consecrated or benefice buildings and moveable church furnishings, whether maintenance or improvement, is expensed within the Statement of Financial Activities.
Investments
Investments are shown in the balance sheet at closing market value. Surpluses or defecits on valuation are credited or charged to the SOFA.
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
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(A Parochial Church Council registered as a charity, number: 1134256)
for the year ended 31 December 2021
F St John of Jerusalem with Christ Church South Hackney
Notes to the Accounts
1 Incoming resources
The incoming resources and surplus are attributable to the principal activities of the charity.
2 Net outgoing resources
| Net outgoing resources Net outgoing resources are stated after charging: Independent Examiners fees - Independent Examination services Depreciation - owned assets Income from donations and legacies Planned giving Collections at all services Sundry donations and appeals Income tax recoverable South Hackney Minister's Discretionary fund Legacies Income from other trading activities Bazaar and other fund-raising activities Traidcraft Church Hall lettings Fees from weddings Assigned fees |
Unrestricted £ 37,717 5,981 2,392 - - - 46,090 Unrestricted £ 2,774 - 1,930 1,160 1,459 7,323 |
Restricted £ - 1,553 7,291 - 2,000 - 10,844 Restricted £ - - - - - - |
2021 £ 1,200 353 2021 Total £ 37,717 7,534 9,683 - 2,000 - 56,934 2021 Total £ 2,774 - 1,930 1,160 1,459 7,323 |
2020 £ 1,200 473 |
| 2020 Total £ 32,417 4,837 32,194 7,488 2,000 10,750 |
||||
| 89,686 | ||||
| 2020 Total £ - 68 500 979 1,172 |
||||
| 2,719 |
3 Income from donations and legacies
4 Income from other trading activities
| 5 Income from investments Investment income 6 Expenditure on raising funds Assigned fees Stewardship costs - envelopes 7 Expenditure on charitable activities Missionary and charitable giving London Diocese Fund (Common Fund) Church running expenses Church maintenance Depreciation charge Ordination collection Major repairs Leaving gifts Bank charges Traidcraft Independent examiner's fees |
Unrestricted £ 15 15 Unrestricted £ 1,623 83 1,706 Unrestricted £ 319 43,550 24,197 2,264 353 - - - 15 - 1,200 71,898 |
Restricted £ 4,928 4,928 Restricted £ - - - Restricted £ 2,693 - 605 - - 198 1,591 527 - - - 5,614 |
2021 Total £ 4,943 4,943 2021 Total £ 1,623 83 1,706 2021 Total £ 3,012 43,550 24,802 2,264 353 198 1,591 527 15 - 1,200 77,512 |
2020 Total £ 4,950 |
|---|---|---|---|---|
| 4,950 | ||||
| 2020 Total £ 633 144 |
||||
| 777 | ||||
| 2020 Total £ 16,869 43,550 23,114 2,504 473 457 8,334 830 30 146 1,200 |
||||
| 97,507 |
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
Page 15 of 19
(A Parochial Church Council registered as a charity, number: 1134256)
F St John of Jerusalem with Christ Church South Hackney
Notes to the Accounts
for the year ended 31 December 2021
8 Staff costs
| Staff costs Staff salaries |
2021 2020 £ £ Nil Nil - - |
|---|---|
No remuneration was paid to any Trustee or their associates for services as a trustee during the year ended 31 December 2021 nor to 31 December 2020.
9 Trust Funds
The Church is entitled to the income from two permanent endowed trust funds controlled and maintained by the London Diocese. In accordance with trust law these funds are accounted for and included in the accounts of the London Diocese and are not included in the accounts of the PCC. The restrictions on the funds require the income to be used for ecclesiastical purposes in the parish and for the repair of the fabric of the parish church respectively.
Due to a financial policy change by the London Diocese, starting in 2012, income from the funds is passed to the Church as it arises. During 2020 the income amounted to £4,928 (2020: £4,759).
| 10 11 12 13 |
Tangible fixed assets Tangible 1 £ Cost As at 1 January 2021 - As at 31 December 2021 - Depreciation As at 1 January 2021 - Charge for the year - As at 31 December 2021 - Net book value As at 31 December 2021 - As at 31 December 2020 - Creditors: amounts falling due within one year Accruals The funds of the charity: current period Restricted funds Restricted income funds Unrestricted funds General funds The funds of the charity: prior period Restricted funds Restricted income funds Unrestricted funds General funds |
Tangible 2 £ - - - - - - - Opening balance £ 79,635 200,633 280,268 Opening balance £ 57,860 223,337 281,197 |
Tangible 3 £ - - - - - - - Resources arising £ 15,772 53,428 69,200 Resources arising £ 38,856 58,499 97,355 |
Furniture & fittings £ - - - - - - - Resources utilised £ (5,614) (73,604) (79,218) Resources utilised £ (26,834) (71,450) (98,284) |
Office equipment £ 5,393 5,393 3,985 353 4,338 1,055 1,408 2021 £ 2,549 2,549 Other movements £ (537) 537 - Other movements £ 9,753 (9,753) - |
Total £ 5,393 |
|---|---|---|---|---|---|---|
| 5,393 | ||||||
| 3,985 353 |
||||||
| 4,338 | ||||||
| 1,055 | ||||||
| 1,408 | ||||||
| 2020 £ 4,578 |
||||||
| 4,578 | ||||||
| Closing balance £ 89,256 180,994 |
||||||
| 270,250 | ||||||
| Closing balance £ 79,635 200,633 |
||||||
| 280,268 |
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F St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Notes to the Accounts
for the year ended 31 December 2021
| 14 Restricted funds: current period Rector's 'Study Leave' British Red Cross Society Bridge The Gap - Families In Need Christian Aid Donation to set up a children's choir Delhi Brotherhood Fabric fund Fuel Poverty fund Flowers Gill Newman's Leaving Collection HASAG collection Hackney Food Bank Homerton Neo Natal Hackney Night Shelter Manuela Schmucki's Leaving Collection Myeloma UK Organ Appeal Ordination gift Collections Rector's discretionary fund South Hackney Minister's fund Exterior repairs fund WaterAid Womankind 15 Restricted funds: prior period Rector's 'Study Leave' Building refurbushment Bridge The Gap - Families In Need Christian Aid Delhi Brotherhood Fabric fund Flowers Gill Newman's Leaving Collection Homerton Neo Natal Hands Up Foundation June Pipe Funeral collection London Diocese lent appeal Manuela Schmucki's Leaving Collection Messiah fundraising Myeloma UK Night shelter food appeal Organ Appeal PrayerBus Rector's discretionary fund South Hackney Minister's fund Exterior repairs fund WaterAid Womankind |
Opening balance £ 121 - - - - 957 33,665 - - 165 - - 99 - - 156 15,785 - 16,342 3,016 8,643 530 156 79,635 Opening balance £ 121 1,109 - 36 1,077 28,906 - - 765 487 224 457 57 1,503 342 - 5,670 901 5,704 1,516 8,643 - 342 57,860 |
Incoming resources £ - 76 1,000 95 4,000 700 4,928 1,100 220 200 205 129 - 311 255 - 300 255 - 2,000 - - - 15,772 Incoming resources £ - - 6,927 - 809 4,759 180 995 569 - - - - 1,405 156 256 10,115 - 10,000 2,000 - 530 156 38,856 |
Resources expended £ - 76 179 95 - - - - 389 165 205 129 99 - 362 156 216 198 - 1,069 1,591 530 156 5,614 Resources expended £ - 8,334 7,741 36 929 - 404 830 1,235 487 224 457 57 3,366 342 1,288 - - 263 500 - - 342 26,834 |
Transfers & adjustments £ - - (814) - - - - - 169 - - - - - 107 - - - - - - - - (537) Transfers & adjustments £ - 7,225 814 - - - 224 - - - - - - 457 - 1,032 - (901) 901 - - - - 9,753 |
Closing balance £ 121 - 7 - 4,000 1,657 38,593 1,100 - 200 - - - 311 - - 15,869 57 16,342 3,947 7,052 - - |
|---|---|---|---|---|---|
| 89,256 | |||||
| Closing balance £ 121 - - - 957 33,665 - 165 99 - - - - - 156 - 15,785 - 16,342 3,016 8,643 530 156 |
|||||
| 79,635 |
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
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F St John of Jerusalem with Christ Church South Hackney (A Parochial Church Council registered as a charity, number: 1134256)
Notes to the Accounts
for the year ended 31 December 2021
Restricted funds (continued)
Projects financed by restricted funds are supported by unrestricted funding where necessary. This occurs where the funding is in arrears or the incidence of expenditure on the project occurs disproportionately at the beginning of the project compared to the income flows. Where restricted projects end the year with a deficit, this is met by after year-end restricted income or transfers from unrestricted funds.
| Rector's 'Study Leave' | A donation bythe PCC to the Rector to helpfund his StudyLeave. |
|---|---|
| British Red Cross Society | Collection for the Global Coronavirus Appeal. |
| Bridge The Gap - Families In Need |
Local organisation combatting digital and educational inequality in Hackney. |
| Christian Aid | Christian Aid works to eradicateglobalpoverty. |
| Donation to set up a children's choir |
Funds towards setting up a children's choir. |
| Delhi Brotherhood | Servingthepoor in Delhi through educational,vocational and health careprojects. |
| Fabric fund | For the repair and restoration of the Parish Church. |
| Fuel Poverty fund | Funds to assist those strugglingwith their fuel bills. |
| Flowers | Collection for flowers in the church. |
| Gill Newman's Leaving Collection |
Leaving collection for The Revd Deacon Gill Newman. |
| HASAG collection | Collection for Asbestos Disease Support charityin memoryof Paul Higgins. |
| Hackney Food Bank | Harvest collection for local charity providing emergency food parcels/vouchers to those in need. |
| Homerton Neo Natal | Fundraisingfor the Neo Natal Unit at the Homerton Hospital. |
| Hackney Night Shelter | Christmas collection for local charity providing routes out of homelessness. |
| Manuela Schmucki's Leaving Collection |
Leaving collection for parish ordinand Manuela Schmucki. |
| Myeloma UK | The only charity in the UK focused on Myeloma, a type of blood cancer. Much of the charity's work relates to patient care and research. |
| Organ Appeal | Fundraisingtowards a new organ for the church. |
| Ordination gift Collections | Collections for Manuela Schmucki (ordained Deacon) and Shana Maloney (ordained Priest). |
| Rector's discretionary fund | Forgrants to assistpeople at the Rector’s discretion. |
| South Hackney Minister's fund | From the South HackneyParochial Charity, to be used at the Rector’s discretion. |
| Exterior repairs fund | Funds for the repairs to the buildingand associated works. |
| WaterAid | Charityaimingto bringclean water and decent toilets topeople around the world. |
| Womankind | International charityfocused on transformingthe lives of women andgirls. |
| 16 Transfers between funds: current period General to restricted 17 Transfers between funds: prior period General to restricted 18 Net assets attributable to funds: current period Tangible fixed assets Current assets Current liabilities Net assets represented by funds |
General funds 537 537 General funds (9,753) (9,753) General funds 1,055 182,488 (2,549) 180,994 |
Designated funds - Designated funds - Designated funds £ - - - - |
Restricted funds (537) (537) Restricted funds 9,753 9,753 Restricted funds £ - 89,256 - 89,256 |
Endowment funds - - Endowment funds - - Endowment funds £ - - - - |
Total - |
|---|---|---|---|---|---|
| - | |||||
| Total - |
|||||
| - | |||||
| Total £ 1,055 271,744 (2,549) |
|||||
| 270,250 |
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
Page 18 of 19
F St John of Jerusalem with Christ Church South Hackney
(A Parochial Church Council registered as a charity, number: 1134256)
Notes to the Accounts
for the year ended 31 December 2021
| 19 Net assets attributable to funds: prior period Tangible fixed assets Current assets Current liabilities Net assets represented by funds |
General funds 1,408 203,803 (4,578) 200,633 |
Designated funds £ - - - - |
Restricted funds £ - 79,635 - 79,635 |
Endowment funds £ - - - - |
Total £ 1,408 283,438 (4,578) |
|---|---|---|---|---|---|
| 280,268 |
20 Taxation
The PCC is a registered charity. Accordingly, it is exempt from taxation in respect of income and capital gains to the extent that these are applied to its charitable objects.
21 Post balance sheet events
There were no significant post balance sheet events.
22 Contingent liabilities
The charity had no material contingent liabilities at 31 December 2021 nor at 31 December 2020.
23 Related parties
During the year the members of the PCC and their related parties made aggregate donations of £16,856 (2020: £19,339).
24 Gifts in kind and volunteers
During the year the charity benefited from unpaid work performed by volunteers.
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Document Ref: RNVPS-CG88D-TTKDJ-ZJ7FD
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Signature Certificate
Reference number: RNVPS-CG88D-TTKDJ-ZJ7FD
Signer ~~SS~~
Timestamp
Signature
Andrew Wilson
Email: andrewwilsonsjoj@gmail.com
Shared via link
Sent: 06 Apr 2022 14:42:05 UTC Viewed: 06 Apr 2022 17:06:15 UTC Signed: 06 Apr 2022 17:08:40 UTC
IP address: 78.149.224.148 Location: Rayleigh, United Kingdom
Julie Leeming
Email: j.a.leeming@btinternet.com
Sent: 06 Apr 2022 14:42:05 UTC Viewed: 06 Apr 2022 19:02:34 UTC Signed: 06 Apr 2022 19:03:10 UTC
IP address: 86.175.168.250 Location: Hackney, United Kingdom
John De La Cruz
Email: johndelacruz1@hotmail.com
Sent: 06 Apr 2022 14:42:05 UTC Viewed: 06 Apr 2022 22:29:07 UTC Signed: 06 Apr 2022 22:29:30 UTC
IP address: 31.54.78.206 Location: Hackney, United Kingdom
~~SSS~~ Tony Armstrong
Email: tony@armco.co.uk
Sent: Viewed: Signed:
06 Apr 2022 14:42:05 UTC 06 Apr 2022 14:42:06 UTC 07 Apr 2022 10:32:16 UTC
IP address: 185.78.8.123 Location: Bethnal Green, United Kingdom
Document completed by all parties on: 07 Apr 2022 10:32:16 UTC
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