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2022-06-30-accounts

Harbour Community Church Folkestone

Trustees' Report and Annual Accounts for the Year End 30 June 2022

Charity Registration Number: 1140131

Harbour Community Church Folkestone

Charity Information

Ministers: Gareth & Sarah Webber and Mary-Jayne McCarthy
Principal Address: Harbour Church
Canterbury Road
Folkestone
Kent
CT19 5NR
Bankers: HSBC
41 Sandgate Road
Folkestone
Kent
CT20 1SA
Independent Examiner: Mr Daniel Payne FCCA
Beresfords Chartered Certified Accountants
1-2 Rhodium Point
Spindle Close
Hawkinge
Folkestone
Kent
CT18 7TQ

Harbour Community Church Folkestone

Contents

Page
Trustees' Report 1 - 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 -15

Harbour Community Church, Folkestone – Trustees’ Report for the Period Ended 30 June 2022

Constitution and Charitable Objectives

The Church was constituted by a trust deed dated 20 May 2007 with the charitable objectives to:

Advance the Christian faith in accordance with the Statement of Beliefs in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit,

Relieve sickness and financial hardship and to promote and preserve good health by the provision of funds, goods, or services of any kind, including through the provision of counselling and support in such parts of the United Kingdom or the world as the Trustees from time to time may think fit,

Advance education in such ways and in such parts of the United Kingdom or the world as the Trustees from time to time may think fit.

When planning activities for the period, the Trustees have considered the Charity Commission’s guidance on public benefit and in particular the specific guidance for the advancement of religion. The charity promotes the Christian faith by providing regular public worship and teaching for all; providing training, nurture and activities for children and young people; serving the community through giving pastoral care and support to members and others in need, particularly those in sickness, distress or poverty and providing premises and resources for community groups and activities.

Financial Period

The Financial Period was 1 July 2021 to 30 June 2022.

Premises

The Church operates out of Harbour Church, formally St. Saviours.

Church Activities

Please note that all in person activities except the weekly service were suspended or moved online in March 2020. Please see COVID-19 update for how the Church has responded to COVID-19. Since then, various activities returned in person, in keeping with Government regulations and advice.

Coffee Morning

A weekly coffee morning, an outreach to the community, staffed by church volunteers. We take a voluntary donation for cake and coffee. The coffee morning runs every Thursday morning 10am – 12pm and we welcome in both church members and people from the wider community. The team leaders have been trained by the Trussell trust food bank to issue food bank vouchers when necessary.

Church Weekly Service

A relaxed, welcoming time with contemporary worship and engaging and relevant preaching, followed by refreshments and fellowship. There is a crèche available throughout

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Harbour Community Church, Folkestone – Trustees’ Report for the Period Ended 30 June 2022

the service and a Sunday School for primary school aged children during the latter part of the service.

Harbour Tots

An opportunity for younger children to play, do crafts, sing, and interact together in a relaxed and safe atmosphere and where parents and carers can enjoy a cup of coffee and spend time with other parents.

Harbour Kids

A weekly children’s club for primary school age children. Kids love the fast-moving programme that teaches them about God and the Bible in a fun way. Songs, stories, quizzes, memory verses, videos, and games make Harbour Kids the best place to be on a Wednesday night. We have attendance of between 50 and 60 per week.

Harbour Kids Holiday Club

Harbour Kids Holiday Club is usually runs during one half term holiday, the last one was October 2019.

Harbour Youth

This is another opportunity for young people to hang out with friends but with a more spiritual focus as they engage in group activities and hear and discuss the big questions of life as they discover God’s amazing plan for their lives. Many of these young people participated in ‘The Big Sleep Out’ – a fundraising activity in support of the Folkestone Churches’ Winter Shelter project and they also participated in ‘The Remedy’ a series of events for church youth groups throughout Folkestone organised by Churches Together in Folkestone.

Youth Connect

A group for teens wanting to go deeper in their faith, and for those curious about getting to know God better. The Bible and faith are discussed in a frank and open manner. Primarily, Youth Connect is about spending time together and having loads of fun about being a young Christian.

Connect Groups

An opportunity to build friendships with others from church. It’s where members of the church come to share life, to talk about what God is doing in our lives and pray for one another. These small mid-week gatherings are open to all and are a vital part of our church.

Community Events

As part of its commitment to the local community, the church organises two major events each calendar year: A Family Funday in June called ‘Party in the Park’ which attracts over 1500 people for an afternoon of food, fun, creative activities, and music. A firework and fun evening, ‘Party in the Dark’ in November also attracts a similar number for music, food, fun and a spectacular firework event in a safe environment.

Support to Local Schools

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Harbour Community Church, Folkestone – Trustees’ Report for the Period Ended 30 June 2022

Experienced children’s workers from the Church support local schools and teachers in preparing assemblies, with their RE curriculum and pastoral care of children.

Summer Camp

The experienced youth and children’s workers from Harbour Church organise two weeklong summer camps for children and youth under the auspices of Urban Saints. The South East Summer Camp features maximum fun combined with a real hunger to see spiritual growth in young people. Members of Harbour Youth groups help in the provision of these facilities, which forms a key part of their development as young leaders.

Connecting and Conferences

Another unique aspect of Harbour Church is its ability to generate and host gatherings of different groups within the local community for both short and long-term purposes. Harbour Crochet has been meeting monthly since 2014. Harbour Church regularly provides regular meetings and activities for both men and women to connect and grow socially and spiritually.

Baby Basics Folkestone

During the year Harbour Church partnered with Baby Basics, this involves assisting with finance and storage to enable Baby Basics to fulfil their aims. Baby Basics is a volunteer-led project aiming to support new mothers and families who are struggling to meet the financial and practical burden of looking after a new baby.

Wider Folkestone Community

Churches Together Folkestone

The church is an active member of the wider Christian presence in Folkestone through Folkestone Churches Together (CTF), with members of Harbour Church’s leadership being part of CTF’s management and planning committees. CTF organise public acts of worship at Christmas and Easter, a variety of social activities for children, youth and older folk and encourage prayerful support for the civic life in Folkestone as well as many other practical and social activities.

Folkestone Charities

Harbour Church also financially supports other local Christian charities who share its aims and charitable objectives and encourages its members to participate in their activities. Organisations include the Folkestone Rainbow Centre, Operation Sunshine, Shepway Food Bank.

Winter Shelter

Church members participate in the Folkestone Churches ‘Winter Shelter’ programme for people who are homeless, which is run in conjunction with Shepway Council and other local agencies. During the winter months, different churches in Folkestone open their doors for one night each week to provide food, shelter, and a bed for the night, ensuring there is shelter and support for each day of the week. This ministry has developed into a broader referral and advice service for those using these facilities.

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Harbour Community Church, Folkestone – Trustees’ Report for the Period Ended 30 June 2022

The Wider World

In addition to its focus on the local community, Harbour Church also encouraged its members, youth, and children to engage with the wider world in mission and community development. The church commits a percentage of its unrestricted income to world mission which included support for people working in Romania and South Africa as well as activities with a more local focus.

Members of Harbour Church have worked alongside members of another church in Folkestone to raise money to build and support a primary school in Burkina Faso. Harbour Church also has links with Mission Aviation Fellowship who have their main offices in the town.

Volunteer Support

The trustees are extremely grateful to the dozens of volunteers from the church who give generously of their time, as without this very little of the activities outlined above would happen.

Building Repairs and Improvements

During the accounting period, various building and roof works were made to repair or improve the building. The Trustees will look at fundraising options for future building works.

Financial Review.

The income for the year was £160,843 which was £23,758 more than the previous period. This is largely due to some activities returning to normal as well as a couple of large donations. Total costs of £156,899 are £2,979 lower than the previous periods figure of £159,878. Free Reserves of £50,130 amount to 4.43 months of unrestricted expenditure. The Trustees aim to hold between three- and six-months’ worth of expenditure.

At the period end the Property Fund held £269,594 in comparison to the previous period end figure of £275,770. The Property Fund represents the Net Book Value of properties held and cash from the sale of premises.

Harbour Church aim to give 10% of the general income to missionaries and missions, overseas and in the UK. This provides long term support for people working overseas and finance for short term missions’ projects and capital projects. Also, we often raise additional money for specific projects, e.g. school building construction. At the period end there was £3,177 in the Missions Fund, in comparison to £14,702 at the last period-End.

The Buildings Fund, had a balance of £257 at the year end, compared to Nil last year.

Hardship Fund

Trustees and Spiritual leadership agreed to initiate a Hardship fund in March 2020. The Hardship fund exists to help people in need within the Harbour Church family and anyone who approaches the church for assistance. Alongside the assistance from the fund all other

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Harbour Community Church, Folkestone – Trustees’ Report for the Period Ended 30 June 2022

avenues of aid will be signposted to the person receiving the help, such as: Foodbank, benefits, and local hot meals.

Covid response

Harbour Church was able to move swiftly to online broadcasts for Sunday services in March 2020, with investment in digital streaming hardware and software. Prayer meetings, connect groups, youth work and kids work has continued using video conferencing and other remote communication.

Outreach activities such as Family Fun Day and Fireworks along with all conferencing were sadly cancelled again this financial year. Harbour Church maintained its commitment to the Winter Shelter throughout the winter by providing volunteers and support.

Church Affiliation

Harbour Community Church is affiliated to the Assemblies of God.

Trustee Appointments

New trustees are appointed by the Spiritual Leadership. All trustees must subscribe and adhere to, in belief and lifestyle, the Statement of Beliefs.

Investment Powers

The Trust Deed authorises the Trustees to make and hold investments in accordance with the provisions of the Trustee Act 2000.

Statement of Trustees’ Responsibilities

The Trustees are required to prepare Financial Statements each financial year which give a true and fair view of the state of affairs of the charity and of its results for that period. In preparing those financial statements, the trustees are required to:Select suitable accounting policies and apply them consistently, Make judgements and estimates that are reasonably prudent,

Prepare the financial statements on a going concern basis unless it is inappropriate to assume that the charity will continue in business.

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity. They 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.

Trustees

The Trustees who served during the period were:

Rev Gareth Webber (Chairman) Mr Christopher Kellers Mrs Katy Lockey Mrs Heather Deeming Mr Peter Truss Mr Joshua Cottingham

5

Harbour Community Church, Folkestone – Trustees’ Report for the Period Ended 30 June 2022

Approval

This report was approved by the trustees on and signed on their behalf by Rev. Gareth Webber.

Gareth Webber Apr 28, 2023 Gareth Webber (Apr 28, 2023 11:10 GMT+1) ~~……………………………..~~ ………………………. Rev. G Webber Date

6

Harbour Community Church Folkestone

Independent Examiner’s Report to the Trustees of Harbour Community Church Folkestone

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30[th] June 2022 which are set out on pages 8 to 15.

Respective responsibilities of trustees and examiner

As the charity’s trustees of Harbour Community Church Folkestone you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Harbour Community Church Folkestone accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of Harbour Community Church Folkestone as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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 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.

...................................... Mr D Payne FCCA Beresfords Chartered Certified Accountants 1-2 Rhodium Point Spindle Close Hawkinge Folkestone Kent CT18 7TQ

Date:.............................Apr 28, 2023

7

Harbour Community Church Folkestone

Statement of Financial Activities

For the Year End 30 June 2022

NOTES
INCOMING RESOURCES
Voluntary Income
2a
Activities for Generating Funds
2b
Income from Investments
2c
Church Activities
2d
Other Incoming Resources
2e
TOTAL INCOME
RESOURCES EXPENDED
Fundraising Trading Costs
3a
Church Activities
3b
Governance
3c
TOTAL EXPENDITURE
Net Incoming Resources before Transfers
Fund Transfers
Net Movement in Funds
Brought Forward at 30 June 2021
Carried Forward at 30 June 2022
2022

Continuing Operations

None of the Church's operations were acquired or discontinued during the above financial years.

Total Recognised Gains and Losses

The Church has no recognised gains or losses other than the income and expenditure for the two above years.

the notes on pages 10 - 15 form part of these financial statements

8

Harbour Community Church Folkestone

Balance Sheet

As at 30 June 2022

FIXED ASSETS
Tangible Assets
6
CURRENT ASSETS
Debtors
7
Cash and Bank in Hand
CURRENT LIABILITIES
Creditors falling due within One Year
8
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
REPRESENTED BY:
Free Reserves
9
Designated Reserves
9
Restricted Reserves
9
TOTAL FUNDS
2022

This statement of account was approved by the Trustees and signed on their behalf by Rev. Gareth Webber, Chair of Trustees

Gareth Webber

Gareth Webber (Apr 28, 2023 11:10 GMT+1)

-----------------------------------------------------------------------------

For and on behalf of the Trustees

-----------------------------------------------Apr 28, 2023 Dated

9

Harbour Community Church Folkestone

Notes to the Financial Statements For the Year Ended 30 June 2022

1) Accounting Policies

a) Basis of Accounting

The Financial Statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic
of Ireland (FRS 102) and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (Charities SORP FRS
102).
Harbour Community Church meets the definition of a public benefit entity under FRS 102. The Financial Statements have been
prepared under the historical cost convention except for Land and Buildings which is carried at deemed cost under the transitional
b) Funds
Free reserves represent the funds of the church that are not subject to any regulations regarding their use and are available for
application on the general purposes of the Church.
The accounts include all transactions, assets and liabilities for which the Church is responsible in law.
c) Incoming Resources
Voluntary Income and Capital Sources
Collections are recognised when received by or on behalf of the Church.
Income tax recoverable on gift aid donations is recognised when the income is recognised.
Grants and legacies to the Church are accounted for as soon as the church is notified of its legal entitlement and the amount due.
Funds raised by fetes, garden parties and other similar events are accounted for gross.
Other Ordinary Income
Rental income from the letting of the Church premises is recognised when the rent is due.
Income from Investments
Dividends and interest are accounted for when receivable. Tax recoverable on such income is recognised in the same accounting year.
d) Fixed Assets
Land and Buildings
Foord Road Church Hall
85,000.00
** Professional Valuation
St. Saviours Church Building **
No depreciation is charged on Land and Buildings as the Trustees believe that the market value is excess of the valuation provided.
* The Foord Road Church Hall is let on a 10 year repairing lease to Sunflower House for a nominal rent of £1 per year.
** During the 2019 accounting period Harbour Community Church completed the purchase of St. Saviours building for £1. A special
was made asking congregation members, if they so wished, to contribute one pence each.
*** In March 2022 a professional valuation was made on Foord Road Church Hall and the Valuation is now deemed to be £85,000
Other Assets
Other Assets with a purchase price in excess of £1,000 with an estimated useful life of more than one year are capitalised and written off
over their estimated useful life using the straight line method at a rate of 25%.

10

Harbour Community Church Folkestone

Notes to the Financial Statements (cont.) For the Year Ended 30 June 2022

NOTES
INCOMING RESOURCES
Collections - Cash and Bank
Gift Aid
VOLUNTARY INCOME
2a
ACTIVITIES FOR GENERATING FUNDS
2b
Bank Interest
INCOME FROM INVESTMENTS
2c
Ladies Conference
Church Fun Day
Party in the Dark
Compassion
Mobile Comics Factory
Rent Received
Grants
Coffee Cash
Other
INCOME FROM CHURCH ACTIVITIES
2d
Miscellaneous
OTHER INCOMING RESOURCES
2e
TOTAL INCOMING RESOURCES
2022

11

Harbour Community Church Folkestone

Notes to the Financial Statements (cont.) For the Year Ended 30 June 2022

NOTES
RESOURCES EXPENDED
FUNDRAISING TRADING COSTS
3a
Building Running and General Maintenance
Cost of Services
Hospitality and Gifts
Insurance
Internship Expenditure
Leadership Development
MCF Expenditure
Office Expenditure
Personnel
4
Subscriptions
Sundry Expenditure
Telephone and Wi-Fi
CHURCH RUNNING EXPENDITURE
Light and Heat
Depeciation
Rent
Repairs and Renewals
Set-up Expenses and Equipment
Water
CHURCH BUILDING EXPENDITURE
Allotment
Harbour Church Conferences and Courses
Harbour Church Fun Day
Harbour Church Winter Shelter
One Off Activities
Party in the Dark
Youth and Children
Youth and Children Grants
CHURCH ACTIVITY EXPENDITURE
Burkina Faso
Churches Together Folkestone
Compassion UK
Folkestone Rainbow Centre
School Gifts
Hardship Fund
Austria
Goodchild
Baby Basics Folkestone
Romania
South East Summer Camp
MISSION EXPENDITURE
TOTAL CHURCH EXPENDITURE
3b
AOG Contribution
Bank Charges
Legal and Professional Fees
GOVERNANCE COSTS
3c
TOTAL RESOURCES EXPENDED
2022

12

Harbour Community Church Folkestone

Notes to the Financial Statements (cont.) For the Year Ended 30 June 2022

NOTES
WAGES AND SALARIES
4
Senior Pastor

Associate Pastor

Centre Manager

Pastor
Social Security Costs
Pension Costs
= Trustee
= Connected Party
TRUSTEE EXPENSES
FIXED ASSETS
6
COST / VALUATION
Balance Brought Forward
Additions
Disposals
Balance Carried Forward
DEPRECIATION
Balance Brought Forward
Charge for the Year
Eliminated on Disposal
Balance Carried Forward
NET BOOK VALUE
As at 30 June 2021
As at 30 June 2022
DEBTORS AND PREPAID EXPENSES
7
Gift Aid Recoverable
Other Debtors
Prepayments
CREDITORS AND ACCRUALS*
8
AOG Contribution
Accruals
Taxation and Social Security
Other Creditors
During the year purchases were made by 3
Trustees and 2 connected parties in respect of
out-of-pocket purchases which were fully
reimbursed. (2020: 4 Trustees and 3 connected
parties.)
2022

13

Harbour Community Church Folkestone

Notes to the Financial Statements (cont.) For the Year Ended 30 June 2022

NOTES
CHARITY FUNDS- 2022
9
FREE RESERVES
DESIGNATED FUNDS:
Foord Road Hall
St Saviours Building
Property Cash
Property Total
Fixtures and Fittings
UNRESTRICTED FUNDS
RESTRICTED FUNDS
Romania
Missions
Buildings
Baby Basics
School Gifts
Youth and Children Grant
Hardship Fund
TOTAL FUNDS AS AT 30 JUNE 2022
32,444
137,710
(129,646)
30,000
-
-
168,020
-

-
77,750
-

(6,176)
275,770
-
(6,176)
-
-

-
275,770
-
(6,176)
308,214
137,710
(135,822)
306
870

(3,160)
14,702
599

(720)

-
12,437

(12,180)

361
2,828
(1,922)
-
380
(40)

-
2,150
-

403
3,870

(3,055)
15,772
23,133
(21,077)

323,986
160,843

(156,899)
B/F 1 July
2021
Income
Expenditure
8,064
9,622

50,130

-
-
30,000
-
168,020
(6,176)
-
71,574
Balance
Transfers
C/F 30 June
2022
(6,176)
-
269,594
-
-
-
(6,176)
-
269,594
1,888
9,622
319,724
(2,290)
1,984
-
(122)
(11,404)
3,177
257

-
257
906
-
1,267
340

(340)

-

2,150

(739)
1,411
815
877

2,095
2,056
(9,622)
8,205
3,944
-

327,929

The Property Fund represents the net book value of the properties held (or cash when sold pending reinvestment).

The Hardship Fund was created in the 2020 accounting period in response to Coronavirus. The purpose is to help out people in need. The Building Fund represents the special collections towards the puchase of a new church building.

The School Gift Fund was set up to bless some teachers at local schools

Baby Basics Folkestone is an organisation that works through Harbour Church to help out local parents with newborns

Other restricted funds represent unspent gift income for specific causes.

14

Harbour Community Church Folkestone

Notes to the Financial Statements (cont.) For the Year Ended 30 June 2022

NOTES
CHARITY FUNDS- 2021
9b
FREE RESERVES
DESIGNATED FUNDS:
Foord Road Hall
St. Saviours Building
Property Cash
Property Total
Fixtures and Fittings
UNRESTRICTED FUNDS
RESTRICTED FUNDS
Romania
Missions
Buildings
Baby Basics
School Gifts
Hardship Fund
TOTAL FUNDS AS AT 30 JUNE 2021
16,995
118,305
(102,656)
30,000
-
-
168,020
-

-
114,747
-
(7,391)
312,767
-
(7,391)
-
-
-
312,767
-
(7,391)

329,762
118,305
(110,047)
129
3,300
(5,223)
16,588
684
(670)
-
12,194
(41,800)
-
1,195

(834)
-
157
(157)
300
1,250

(1,147)
17,017
18,780
(49,831)

346,779
137,085

(159,878)
B/F 1 July
2020
Income
Expenditure
15,649
(200)

32,444

-
-
30,000
-
-
168,020
(7,391)
(29,606)
77,750
Balance
Transfers
C/F 30 June
2021
(7,391)
(29,606)
275,770
-
-
-
(7,391)
(29,606)
275,770
8,258
(29,806)
308,214
(1,923)
2,100
306
14
(1,900)
14,702
(29,606)
29,606
-
361
-
361
-

-

-

103
-
403
(31,051)

29,806
15,772
(22,793)
-
323,986

The Property Fund represents the net book value of the properties held (or cash when sold pending reinvestment).

The Hardship Fund was created in the 2020 accounting period in response to Coronavirus. The purpose is to help out people in need. The Building Fund represents the special collections towards the puchase of a new church building.

The School Gift Fund was set up to bless some teachers at local schools

Baby Basics Folkestone is an organisation that works through Harbour Church to help out local parents with newborns

Other restricted funds represent unspent gift income for specific causes.

15

Harbour Community Church Folkestone - Accounts - 30 Jun 2022

Final Audit Report

2023-04-28

Created: 2023-04-28 By: Daniel Payne (dan@beresfordsaccountants.com) Status: Signed Transaction ID: CBJCHBCAABAAVPvrcnmHGcAAK_pA6SZgPeJay7OvHiur

"Harbour Community Church Folkestone - Accounts - 30 Jun 20 22" History

Document created by Daniel Payne (dan@beresfordsaccountants.com) 2023-04-28 - 09:56:39 GMT

Document emailed to gareth@harbourchurch.co.uk for signature

2023-04-28 - 09:57:42 GMT

Email viewed by gareth@harbourchurch.co.uk

2023-04-28 - 10:03:52 GMT

Signer gareth@harbourchurch.co.uk entered name at signing as Gareth Webber 2023-04-28 - 10:10:01 GMT

Document e-signed by Gareth Webber (gareth@harbourchurch.co.uk)

Signature Date: 2023-04-28 - 10:10:03 GMT - Time Source: server

Document emailed to Daniel Payne (dan@beresfordsaccountants.com) for signature 2023-04-28 - 10:10:04 GMT

Email viewed by Daniel Payne (dan@beresfordsaccountants.com) 2023-04-28 - 10:17:45 GMT

Document e-signed by Daniel Payne (dan@beresfordsaccountants.com) Signature Date: 2023-04-28 - 10:17:52 GMT - Time Source: server

Agreement completed.

2023-04-28 - 10:17:52 GMT