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2022-03-31-accounts

THE CALDER AND COLNE RIVERS TRUST

++-= (A company limited by guarantee)

Operating as

CALDER RIVERS TRUST

Annual Accounts and Report of the Directors

for the year ended

31 March 2022

Company Number 06822083

Charity Number 1134377

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

CALDER RIVERS TRUST

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

Page 2 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

Contents

1 Administrative Information ....................................................................................................................................................... 4 Administrative Information ....................................................................................................................................................... 4
2 Structure, Governance & Management ................................................................................................................................... 5
3 Objectives and Activities ......................................................................................................................................................... 7
3.1 Objectives ...................................................................................................................................................................... 7
3.2 Summary of Activities ..................................................................................................................................................... 8
3.2.1 Projects ................................................................................................................................................................ 8
3.2.2 Catchment Partnership ......................................................................................................................................... 8
3.2.3 Engagement & Social Media ................................................................................................................................. 9
3.2.4 Procedures & Administration................................................................................................................................. 9
3.2.5 Partnership Working ............................................................................................................................................. 9
3.2.6 Future Activity ..................................................................................................................................................... 10
4 Statement of the Responsibilities of the Trustees .................................................................................................................. 11
5 Independent Examiners Report for year ended 31st March 2022 .......................................................................................... 12
6 Statement of Financial Activities ............................................................................................................................................ 14
7 Balance Sheet as at 31 March 2022 ...................................................................................................................................... 16
8 Finance Statement Approval ................................................................................................................................................. 17
9 Notes to the Annual Accounts ............................................................................................................................................... 18
9.1 Accounting Policies ...................................................................................................................................................... 18
9.1.1 Basis of preparation ............................................................................................................................................ 18
9.1.2 Incoming resources ............................................................................................................................................ 18
9.1.3 Resources expended .......................................................................................................................................... 18
9.1.4 Fund structure .................................................................................................................................................... 18
9.2 Grants & Income .......................................................................................................................................................... 20
9.3 Charitable expenditure ................................................................................................................................................. 21
9.4 Bank Interest Received ................................................................................................................................................ 22
9.5 Creditors ...................................................................................................................................................................... 23
9.6 Movement in Funds ...................................................................................................................................................... 24
9.7 Note on relationship of Directors acting as contractors ................................................................................................. 25
9.7.1 Wetland Engineering .......................................................................................................................................... 25
9.8 Taxation ....................................................................................................................................................................... 26
9.9 Liability of directors ....................................................................................................................................................... 26
10 Acknowledgements ........................................................................................................................................................... 27
11 Declarations ...................................................................................................................................................................... 28

Page 3 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

1 Administrative Information

The Calder And Colne Rivers Trust Ltd is a private limited company by guarantee (06822083) and registered charity (1134377) (the “ Trust ”).

The company was registered 17 February 2009 The charity was registered 18 February 2010

We operate under our brand name ‘Calder Rivers Trust’.

Charity number 1134377 Company number 06822083 Registered office The Elsie Whiteley Innovation Centre (from 03 July 2022) Hopwood Lane Halifax West Yorkshire HX1 5ER

Independent Examiner TaxAssist Accountants (Mirfield) (Cramp & Harding Ltd (06524203)) 77 Huddersfield Road Mirfield West Yorkshire WF14 8BL

Page 4 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

2 Structure, Governance & Management

The Directors of the Trust the period covered:

Andrew Higham (Resigned as Trustee on 30 March 2022) David Fisher[1] (Company Secretary) Frank Lawson Geoffrey Sweaney Helen Upson Ian Oates (Resigned as Trustee on 14 March 2022) John Ludlam[2] (Resigned as Trustee on 6 August 2021) Nicholas Simms (Chair) Timothy Conroy Warren Goodall (Appointed as Trustee on 13 December 2021) Jason Young (Appointed as Trustee on 13 December 2021) Ian Whitworth (Appointed as Trustee on 21 February 2022)

The Directors of the company are also charity Trustees for the purposes of charity law, and are known as the ‘Board of Trustees’ (the “ BoT ”).

The BoT give their time voluntarily and do not receive benefits from the Trust. Any out-of-pocket expenses reclaimed by the BoT from the Trust are set out in the Notes to the Accounts.

The Trust directly employed two members of staff during the period of this report.

Activity plans and development objectives of the Trust are agreed by the BoT. At each Normal Meeting a progress report is given by the lead person for each of our key areas of activity.

The induction and training of Trustees is undertaken by the existing BoT. Our Articles of Association mandate at each Annual General Meeting that one-fifth, or, if their number is not a multiple of five, then the nearest to onefifth, must retire by rotation.

1 Was a Director and Company Secretary for the period of this report, resigning later on 9 June 2022

2 Was a Director until his death. John is sadly missed by all at the Trust.

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December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

Our work relies upon people supporting us by giving their time voluntarily, and we owe a debt of gratitude to all those who generously donate their time and skills. Volunteers participate in training, and work under the supervision of Trustees or other appropriate persons as delegated by the BoT.

The BoT have developed policies and procedures and will review them as required. The BoT continues to assess risks on an ongoing basis, and maintain appropriate insurance cover.

Page 6 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

3 Objectives and Activities

3.1 Objectives

The charitable objectives are:

Page 7 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

3.2 Summary of Activities

3.2.1 Projects

The second year of our Yorkshire Water funded ‘Catchment Development Project’ brought in new funding for nature restoration projects, creating new wetlands at two sites in Wakefield, produced 5 weir removal feasibility studies, and supported Natural Flood Management project development.

Our ‘Farm & Rural Liaison Project’ provided advice to 50 landholders and unlocked 25 ha of land for nature restoration. We also produced training materials on soil and grazing management for horse owners and established a landholder engagement ‘memorandum of understanding’ for organisations the Calder catchment. In addition, we took on formal hosting/facilitation responsibilities of the ‘South Pennine Farmers Group’.

The ‘River Health Project’ recovered significantly following the initial impact of COVID-19 restrictions. With the help of contracted project management support, the volunteering onboarding, training, and data submission processes were all refined. Our volunteers also pioneered implementing a new modular Riverfly training approach, with our in-house trainer Melvyn Wood certifying his 100th Riverfly monitor. We hosted a successful end-ofseason event for 25 volunteers, and a webinar for all to attend. The project was aided by more than 30 volunteers to take 87 samples in 2021-2022 to a nationwide longitudinal study into the health of invertebrate life in the nation’s watercourses.

3.2.2 Catchment Partnership

The Trust continued to host the ‘Calder Catchment Partnership’ during this period. With support of stakeholders, we refreshed the ‘Calder Catchment Management Plan’ and produced a 12-month roadmap of project activities.

We hosted four web-based catchment partnership meetings, attended by the Environment Agency, Yorkshire Water, and many other organisations working across the landscape in our catchment.

We supported collaborative applications to the ‘Green Recovery Challenge Fund’ (with River Holme Connections and Slow the Flow), and the Open Rivers Fund (with River Holme Connections, Yorkshire Wildlife Trust, and Environmental Projects in Kirklees).

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December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

We also supported the National Trust’s ‘Ancient Grasslands project’, looking to quantify and champion the upland acid and waxcap grasslands in the catchment.

We continued working on larger collaborative projects:

3.2.3 Engagement & Social Media

The Trust continued to develop the website and social media platforms. These, together with mailing lists, formed the principal communication channels used by the Trust to reach out to existing and potential funding partners, other environmental organisations including Rivers Trust members, volunteers, beneficiaries of our services, and members of the public. This activity encouraged the Trust’s main citizen science project, the ‘River Health Project’, to continue following the initial COVID-19 restrictions.

The Calder Catchment Partnership ensures collaboration and information sharing amongst interested parties working in catchment. This partnership continues to work well in communicating information to and through its members and wider audiences.

3.2.4 Procedures & Administration

Our bank accounts remain with Lloyds Bank, where we have business accounts, that enable us to manage the Trust's finances. Four Directors have mandates to access these accounts, with at least two signatories required for every transaction.

3.2.5 Partnership Working

During this period the Trust has worked in partnership with the Environment Agency, DEFRA, Yorkshire Water, Yorkshire Wildlife Trust, National Trust, partners within the Calder Catchment Partnership, Local Authorities, and our umbrella organisation - The Rivers Trust.

Page 9 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

3.2.6 Future Activity

The effectiveness of the Trust’s communications will be increased. This will involve further work on the website to align it more closely with the needs of the Trust’s audiences. Similar work will be embarked upon with our social media platforms.

Page 10 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

4 Statement of the Responsibilities of the Trustees

Company law requires the Directors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charitable company as at the balance sheet date and of its incoming resources and application of resources, including income and expenditure, for the financial year.

In preparing those financial statements the BoT is required to:

The Directors are responsible for keeping proper accounting records which disclose, with reasonable accuracy, at any time the financial position of the charitable company and which enable them to ensure that the financial statements comply with the Companies Act 2006.

They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the Small Companies’ Regime.

Signed on behalf of the Board of Trustees:

Signature
Signature
Full name
Nicholas Simms
Full name
Position
Chair
Position
Date
19 December 2022Date
N Simms (Dec 19, 2022 09:10 GMT)
N Simms
Warren Goodall
Vice-chair
19 December 2022

Page 11 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

5 Independent Examiners Report for year ended 31st March 2022

I report on the accounts of the Trust for the year ended 31 March 2022, which are set out in this report (specifically on pages 14 to 26).

Respective responsibilities of Directors and Independent Examiner:

Having satisfied myself that the Trust is not subject to audit under company law and is eligible for independent examination, it is my responsibility to:

Basis of Independent Examiner’s report:

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the Trust 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 Directors 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:

Page 12 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

Signed on behalf of the Independent Examiner:

Signature Full name TaxAssist Accountants Position Independent Examiner Date 19 December 2022

Page 13 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

6 Statement of Financial Activities

Table 1: Statement of Financial Activities (including income and expenditure account for the year ended 31 March 2022)

Notes
Incoming resources from generated funds
Sales
Bank interest
Income received from charitable sources
Grants & donations
9.2
Total incoming resources
Unrestricted
funds
£
Restricted
funds
£
Total
2022
£
Total
2021
£
100
440
540
-
11
11
14
111
440
551
14
20,833
58,900
79,733
87,600
20,944
59,340
80,284
87,614
Resources expended
Charitable activities
Charitable activities expenditure
Governance costs
Total resources expended
5,171
83.985
89,156
27,163
2,114
-
2,114
1,486
7,285
83,985
91,270
28,650
Net movement in funds
Fund balances at 1 April 2021
Reallocation of funds
13,659
(24,645)
(10,986)
58,964
76,865
58,278
135,143
76,179
-
-
-
-

Page 14 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

Unrestricted Restricted Total Total
funds funds 2022 2021
Notes £ £ £ £
Fund balances at 31 March 2022 90,524 33,633 124,157 135,143

This Statement of Financial Activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.

Page 15 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

7 Balance Sheet as at 31 March 2022

Table 2: Balance Sheet as at 31 March 2022

Notes
Fixed assets
Current assets
Debtors and prepayments
Cash at bank and in hand
Creditors: amounts falling due within one year
9.5
Current assets less current liabilities
Net assets
Income funds
Restricted funds
Unrestricted funds
2022
£
604
122,652
£
3,416
120,7411
2021
£
1,001
131,026
£
3,416

131,727
123,256
(2,515)
132,027
(300)
124,157 135,143
33.633
90,524
58,278
76,865
124,157 135,143

Page 16 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

8 Finance Statement Approval

The Trust is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 March 2022.

No director of the Trust has deposited a notice, pursuant to section 476, requiring an audit of these accounts.

The directors acknowledge their responsibilities for ensuring that the company keeps accounting records which comply with section 386 of the Act and for preparing accounts which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its incoming resources and application of resources, including its income and expenditure, for the 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 accounts, so far as applicable to the Trust.

These accounts have been prepared in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006.

The financial statements are approved by the Board of Trustees on 15 December 2022 (at the Board Meeting (General Meeting)).

Signed on behalf of the Board of Trustees:

N Simms Signature N Simms (Dec 19, 2022 09:10 GMT) Signature Mr Warren Goodall (Dec 19, 2022 16:56 GMT) Full name Nicholas Simms Full name Warren Goodall Position Chair Position Vice-chair Date 19 December 2022 Date 19 December 2022

Page 17 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

9 Notes to the Annual Accounts

9.1 Accounting Policies

9.1.1 Basis of preparation

The accounts have been prepared under the historical cost convention.

The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Companies Act 2006.

9.1.2 Incoming resources

Grants and donations are only included in the Statement of Financial Activities when the Trust has unconditional entitlement to the resources.

Where grants are related to performance and specific deliverables, they are accounted for as the Trust earns the right to consideration by its performance.

All incoming resources are only included in the Statement of Financial Activities when the Trust is legally entitled to the income and the amount can be quantified with reasonable accuracy.

9.1.3 Resources expended

Expenditure is accounted for on an accruals basis as a liability is incurred 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. Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out the resources.

9.1.4 Fund structure

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Directors.

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.

Page 18 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

Further explanation of the nature and purpose of each fund is included in the notes to the Statement of Financial Activities.

Page 19 of 29

December 2022 © Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

9.2 Grants & Income

Table 3: Grants and income received between 1 April 2021 and 31 March 2022

Grants & Income
Black Brook Project
Yorkshire Water - Catchment Development Project
EA – Connecting the Calder
EA – Catchment Partnership Grant
Farm and Rural Liaison
River Health Project
Donations
Sales (other)
Unrestricted
funds
Restricted
funds
Total
2022
Total
2021
£
£
£
£
-
-
-
-
-
-
-
80,000
-
-
-
-
-
7,500
7,500
7,500
-
51,440
51,440
-
3,000
-
3,000
-
17,833
400
18,233
100
100
-
100
-
20,933
59,340
80,273
87,600

Page 20 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

9.3 Charitable expenditure

Table 4: Charitable expenditure between 1 April 2021 and 31 March 2022

Charitable expenditure
Black Brook Project
Catchment Development Project
Calder Catchment Partnership (part of CDP)
Connecting the Calder
Farm & Rural Liaison Project
River Health Project
Unrestricted
funds
Restricted
funds
Total
2022
Total
2021
£
£
£
£
-
1752
1752
-
-
37,324
37,324
17,365
-
646
646
6,398
-
8,306
8,306
-
-
35,957
35,957
3,387
5,171
-
5,171
14
5,171
83,985
89,156
27,163

Page 21 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors for the year ended 31 March 2022

9.4 Bank Interest Received

Table 5: Bank Interest Received

Bank Interest Received Bank interest

Total Total
2022 2021
£ £
11 14
11 14

Page 22 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

9.5 Creditors

Table 6: Creditors: amounts falling due within one year

Creditors: amounts falling due within one year
Trade Creditors
Credit card
Accruals
PAYE & NI
Pension
Total
2022
Total
2021
£
£
117
-
7
-
300
300
1,398
-
693
-
2,515
300

Page 23 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

9.6 Movement in Funds

Table 7: Movement in Funds

Restricted funds:
Black Brook Project
EA - Catchment Partnership Grant
Connecting the Calder
Yorkshire Water - Catchment Development Project
Farm & Rural Liaison Project
Total restricted funds
Unrestricted funds:
General funds
Total unrestricted funds
Total funds
Balance
1 April 2021
Incoming
resources
Resources
expended
Transfers
Balance
31 March 20222
£
£
£
£
£
-
-
(1,752)
-
(1,752)
(970)
-
(646)
-
(1,616)
-
-
(8,306)
-
(8,306)
62,635
7,500
(37,324)
-
32,811
(3,387)
51,840
(35,957)
-
12,496
58,278
59,340
(83,985)
-
33,633
76,865
20,944
(7,285)
-
90,524
76,865
20,944
(7,285)
-
90,524
135,143
80,284
(91,270)
-
124,157

Page 24 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

9.7 Note on relationship of Directors acting as contractors

During the period 1 April 2021 to 31 March 2022;

Wetland Engineering (owned by Geoffery Sweaney who was a Director of the Trust during the period) was contracted to deliver work for the Catchment Development Project.

In this period a total of £785.05 was paid to Wetland Engineering.

This did not cover any duties as a Director.

This Director was excluded from making decisions in regards appointment and payment of this contract(s).

Relevant expenses paid to directors are outlined in the notes to the Accounts.

Page 25 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

9.8 Taxation

The Trust is not VAT registered during the period.

The Trust is exempt from corporation tax on its charitable activities.

9.9 Liability of directors

The company is limited by guarantee and does not have any share capital.

Every Director of the Trust undertakes to contribute such sum as may be required (not exceeding one pound) to the assets of the Trust if it should be wound up while they are a director, or within one year after they cease to be a director, for the payment of debts and liabilities of the Trust contracted before they cease to be a director and of the costs, charges and expenses of winding up and for the adjustment of the rights of the contributors among themselves.

Page 26 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

10 Acknowledgements

We would like to acknowledge our funders and partners for their support in this year, including but not limited to:

Page 27 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

11 Declarations

The BoT declare that they have approved this report by majority vote at the Normal Board Meeting held on 15 December 2021.

Signed on behalf of the Board of Trustees:

Signature
Full name
Position
Date
Signature
Nicholas Simms
Full name
Chair
Position
19 December 2022Date
N Simms (Dec 19, 2022 09:10 GMT)
N Simms
Mr Warren Goodall (Dec 19, 2022 16:56 GMT)
Warren Goodall
Vice-chair
19 December 2022

Page 28 of 29

December 2022

© Calder Rivers Trust 2022

Annual Accounts and Report of the Directors

for the year ended 31 March 2022

We are your local rivers trust, working hard to improve rivers and waterways in Calderdale, Kirklees and Wakefield in West Yorkshire.

We are affiliated with The Rivers Trust the umbrella body of the rivers trust movement, working to protect, promote and enhance our freshwater ecosystems for both people and wildlife.

The Calder catchment includes the main rivers Calder, Colne, and Holme. And all the rivers, streams, canals, waterways, and watercourses connected to them. We work across all these waters within our catchment.

Our river projects aim to improve the rivers and waterways of the River Calder catchment for both people and wildlife

We rely on volunteers to help us with all aspects of our work.

We rely on the generosity of local people to support our important work.

For more information about our cause please visit www.calderandcolneriverstrust.org

© Calder Rivers Trust 2022

The Calder & Colne Rivers Trust is a company limited by guarantee Registered Office: The Elsie Whiteley Innovation Centre, Hopwood Lane, Halifax, HX1 5ER Company No. 06822083

Charity No. 1134377

Operating as 'Calder Rivers Trust'

You must not adapt or re-use this information without the written consent of the Trust.

If you have any enquiries about this publication email talk@calderandcolneriverstrust.org

Page 29 of 29

December 2022

© Calder Rivers Trust 2022

Registered LNumber 06822083 THE CALDER AND COLNE RJVERS TRUST Miero-entity Aeeounts 30 March 2022

Dec 19, 2022

N Simms N Simms (Dec 19, 2022 09:10 GMT) Mr Warren Goodall (Dec 19, 2022 16:56 GMT)

THE CALDER AND COLNE RIVERS TRUST Registered l¥Jumber 06822083 Notes to the Micro-entity Accollnts for the period ended 30 March 2022 Employees 2022 2021 Average number of employees during the period

221216 FY 2021-22 - Annual Accounts and Report of the Directors [FINAL] (16 Dec)

Final Audit Report 2022-12-19

Created: 2022-12-17 By: David Cramp (davidcramp@taxassist.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAebLiSFsRm5nd6l3gVNTpUWxknk7CnkuW

"221216 FY 2021-22 - Annual Accounts and Report of the Direct ors [FINAL] (16 Dec)" History

Document created by David Cramp (davidcramp@taxassist.co.uk)

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