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2021-04-30-accounts

REGISTERED COMPANY NUMBER: 08045796 (England and Wales) REGISTERED CHARITY NUMBER: 1148723

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2021

FOR

CHASE FAMILY CHURCH

Brindley Millen Ltd 167 Turners Hill

Cheshunt Hertfordshire EN8 9BH

CHASE FAMILY CHURCH

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 30 April 2021

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12
Detailed Statement of Financial Activities 13

CHASE FAMILY CHURCH

REPORT OF THE TRUSTEES for the Year Ended 30 April 2021

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 April 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

We no longer have our church services at Enfield Grammar School due to COVID - 19.

Our main weekly Sunday service is now at CHASE Family Church CENTRE (Shirley Hall), our aim is still to preach the gospel regularly within Enfield through the church in whatever way we can and to encourage people to know Gods love in Christ and together show that love in word and action. Moving out from Enfield Grammar school has brought a considerable saving on rent, allowing us to purchase new equipment for broadcasting the services. In addition to this the management of St John Ambulance (our neighbour in Shirley Road) let us use their car park, which is a real benefit for the Church services.

Membership

Church membership has remained constant, although the attendance is harder to measure due to COVID - 19 which causes some to watch from home. We now broadcast most of our Sunday Services through Facebook, YouTube and our website which has brought a new audience as well as some who watch from home. A few have moved out of the area due to retirement and work, but we are still seeing new people join the church through courses run such as Alpha and Freedom in Christ.

Public benefit

As a local congregation Chase Family Church seeks to advance the Christian religion through its activities and the facilities offered to the community by its building and activities. The Trustees are aware of the Charity Commission's guidance on public benefit in "The Advancement of Religion for the Public Benefit" and has regard to it in the administration of the Church. The Trustees believe that the Church provides benefit to the public by: providing resources and facilities for public worship, pastoral care and spiritual, moral and intellectual development, both for the congregation and for anyone else who wishes to benefit from what the Church offers; promoting Christian values and service by members of the congregation to the community, for the benefit of individuals and society as a whole.

ACHIEVEMENT AND PERFORMANCE Charitable activities

The year 2020/2021 saw a good performance considering the changes of COVID - 19. Certain activities were still able to continue even if it was via zoom, as below:

The centre has not been used so much during this year due to COVID - 19 but as things improve with COVID - 19 more meetings are beginning to start up. We have developed our online services, not only Sundays but other promotional videos which continues to attract a new audience.

We continue to thank God and acknowledge the faithful support and hard work of our church membership.

FINANCIAL REVIEW

Reserves policy

Chase Family Church is currently dependent on donations / tithes to sustain its activities, as earned income alone would not allow Chase Family Church to continue operating. This means that if there were to be a gap in donations / tithes it is likely that Chase Family Church would have to close. To avoid closure if funding difficulties were to happen the trustees have agreed to keep a certain level of financial reserves to ensure that main operations can continue for a period of 2 months. The main concerns of the board are to ensure that staff can continue working, primarily to secure new funding and that members/service users are supported to move on to other services. Currently funding has been secured until 2022, but if difficulties were to arise then, it has been calculated those reserves of £30,000 would be needed to continue running for at least 2 months. The increase in the reserves are mainly due to the additional staff employed. The reserves should be built up from the unrestricted (earned) income. The level of reserves should be calculated and monitored every 12 months by the Elders / Trustees. This policy should be reviewed yearly and whenever there are significant changes in staff hours or numbers.

Page 1

CHASE FAMILY CHURCH

REPORT OF THE TRUSTEES

for the Year Ended 30 April 2021

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

Recruitment and appointment of new trustees

The Elders are responsible for the recruitment of new Trustees. The Elders believe this approach ensures that new Trustees are respected members of the faith. In selecting new Trustees, they seek to identify people who have attended events and functions organised by the church. New Trustees are also selected by their personal competence and specialist knowledge and skills.

Induction and training of new trustees

Following appointment new Trustees are made aware of their responsibilities. Initially new Trustees work with existing Trustees assisting on particular activities and projects run by the church. Individual Trustees are set certain responsibilities according to their skillset and all Trustees attend Trustee meeting as required.

Risk management

As Trustees we assess the risks the church faces at our Trustees meetings, we weigh up the nature of the risks involved, likelihood of the risks happening, and the measures taken to manage such risks. All Trustees are DBS checked along with any member of the church that work with children or other vulnerable groups.

Elim Network

Elim Network is the new name for ECI (Elim Church Incorporated) which we are part of, under their supervision we have been able to seek their guidance and refresh our risk assessments in accordance with COVID - 19. They have also guided us in other areas to do with Leadership.

Safeguarding

We asked our DBS providers, thirtyone:eight, to review our safeguarding policy using their policy support service to ensure we were up to date with best practice. Key changes include the addition of a Code of Conduct for Workers, Equal Opportunities Statement, and Online Safety Policy. The Safeguarding policy was updated in accordance with the recommendations made by thirtyone:eight and the policy was approved by the church Elders in April 2021. As several youth ministry events moved online due to covid-19, safeguarding training was provided to all youth leaders and volunteers which focused on digital and online interaction with young people.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number

08045796 (England and Wales)

Registered Charity number

1148723

Registered office

Shirley Road Enfield Middlesex EN2 6SB

Trustees

K Swan M Le Baigue M Higgins P Tidey Ms H Nicolas

Company Secretary

K Swan

Independent Examiner

Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH

Jan 28, 2022

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

Page 2

CHASE FAMILY CHURCH

REPORT OF THE TRUSTEES

for the Year Ended 30 April 2021

.............................................................................. Ms H Nicolas - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CHASE FAMILY CHURCH

Independent examiner's report to the trustees of Chase Family Church ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 April 2021.

Responsibilities and basis of report

As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

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

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

mwbrindley

mwbrindley (Jan 31, 2022 13:09 GMT)

Maurice Brindley BSc FCA Institute of Chartered Accountants in England & Wales Brindley Millen Ltd 167 Turners Hill Cheshunt Hertfordshire EN8 9BH Date: .............................................Jan 31, 2022

Page 4

CHASE FAMILY CHURCH

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) for the Year Ended 30 April 2021

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
163,206
Investment income
2
12
Total
163,218
EXPENDITURE ON
Charitable activities
Church Running Costs
93,235
New Life Church
-
Total
93,235
NET INCOME/(EXPENDITURE)
69,983
Transfers between funds
10
(16,462)
Net movement in funds
53,521
RECONCILIATION OF FUNDS
Total funds brought forward
73,849
TOTAL FUNDS CARRIED FORWARD
127,370
Restricted
funds
£
3,761
-
3,761
20,008
-
20,008
(16,247)
16,462
215
605
820
30.4.21
30.4.20
Total
Total
funds
funds
£
£
166,967
133,067
12
76
166,979
133,143
113,243
131,757
-
57,893
113,243
189,650
53,736
(56,507)
-
-
53,736
(56,507)
74,454
130,961
128,190
74,454

The notes form part of these financial statements

Page 5

CHASE FAMILY CHURCH (REGISTERED NUMBER: 08045796)

BALANCE SHEET

30 April 2021

Unrestricted
fund
Notes
£
FIXED ASSETS
Tangible assets
7
19,706
CURRENT ASSETS
Debtors
8
10,276
Cash at bank
99,830
110,106
CREDITORS
Amounts falling due within one year
9
(2,441)
NET CURRENT ASSETS
107,665
TOTAL ASSETS LESS CURRENT LIABILITIES
127,371
NET ASSETS
127,371
FUNDS
10
Unrestricted funds
Restricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
819
819
-
819
819
819
30.4.21
Total
funds
£
19,706
10,276
100,649
110,925
(2,441)
108,484
128,190
128,190
127,371
819
128,190
30.4.20
Total
funds
£
-
22,855
53,802
76,657
(2,203)
74,454
74,454
74,454
73,849
605
74,454

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2021.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2021 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

The financial statements were approved by the Board of Trustees and authorised for issue on .............................................Jan 28, 2022 and were signed on its behalf by:

Martin Higgins

.................................Martin Higgins (Jan 28, 2022 12:13 GMT) ............

M Higgins - Trustee

K ASwan

.............................K ASwan (Jan 28, 2022 12:28 GMT) ................ K Swan - Trustee

The notes form part of these financial statements

Page 6

CHASE FAMILY CHURCH

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 30 April 2021

1. ACCOUNTING POLICIES

Basis of preparing the financial statements and assessment of going concern

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

The financial statements are presented in sterling (£).

Critical accounting judgements and key sources of estimation uncertainty

No significant judgements have been made during the course of preparing these financial statements. There are no sources of estimation uncertainty.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery - 20% on reducing balance

Taxation

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

Debtors

Trade and other debtors are recognised at the settlement amount. Prepayments are valued at the amount prepaid.

Cash at bank and in hand

Cash at bank and in hand includes cash, current bank accounts and deposit bank accounts with no withdrawal limitations.

Creditors

Creditors are recognised where then charity has a present obligation resulting from a past event that will result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are recognised at their settlement amount.

Fund accounting

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

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the Statement of Financial Activities on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.

continued...

Page 7

CHASE FAMILY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2021

1. ACCOUNTING POLICIES - continued

Financial instruments

The charity only has financial assets and liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. INVESTMENT INCOME

INVESTMENT INCOME
30.4.21 30.4.20
£ £
Deposit account interest 12 76
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
30.4.21 30.4.20
£ £
Depreciation - owned assets 1,562 -
Other operating leases 6,224 21,328
Independent Examination 1,722 1,722
TRUSTEES' REMUNERATION AND BENEFITS
30.4.21 30.4.20
£ £
Trustees' salaries 43,120 43,120
Trustees' social security 1,417 2,231
Trustees' pensions paid 1,106 2,957
45,643 48,308

3. NET INCOME/(EXPENDITURE)

4.

Payments to trustees were for the services provided as ministers and not those of Trustees.

Trustees' expenses

Any expenses claimed by Trustee's were reclaims of expenditure directly relating to that of the Charity.

Key management personnel

The Trustees consider the Key Management to consist of the Trustees and Elders of the Church.

During the year total remuneration received by the Trustees and Key Management can be seen above.

5. STAFF COSTS

STAFF COSTS
30.4.21 30.4.20
£ £
Wages and salaries 66,163 65,087
Social security costs 1,722 2,666
Other pension costs 2,639 725
70,524 68,478
The average monthly number of employees during the year was as follows:
30.4.21 30.4.20
Average number of staff 4 3

No employees received emoluments in excess of £60,000.

continued...

Page 8

CHASE FAMILY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2021

6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
123,716
Investment income
76
Total
123,792
EXPENDITURE ON
Charitable activities
Church Running Costs
108,903
New Life Church
-
Total
108,903
NET INCOME/(EXPENDITURE)
14,889
Transfers between funds
(21,950)
Net movement in funds
(7,061)
RECONCILIATION OF FUNDS
Total funds brought forward
80,910
TOTAL FUNDS CARRIED FORWARD
73,849
7.
TANGIBLE FIXED ASSETS
COST
Additions
DEPRECIATION
Charge for year
NET BOOK VALUE
At 30 April 2021
At 30 April 2020
Restricted
Total
funds
funds
£
£
9,351
133,067
-
76
9,351
133,143
22,854
131,757
57,893
57,893
80,747
189,650
(71,396)
(56,507)
21,950
-
(49,446)
(56,507)
50,051
130,961
605
74,454
Plant and
machinery
£
21,268
1,562
19,706
-

continued...

Page 9

CHASE FAMILY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 30 April 2021

8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Gift Aid
Prepayments
9.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Social security and other taxes
Other creditors
Accrued expenses
10.
MOVEMENT IN FUNDS
Net
movement
At 1.5.20
in funds
£
£
Unrestricted funds
General fund
73,849
69,984
Restricted funds
Miscellaneous Restricted
601
(1,013)
Mission
4
(15,235)
605
(16,248)
TOTAL FUNDS
74,454
53,736
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
163,218
Restricted funds
Miscellaneous Restricted
1,501
Mission
2,260
3,761
TOTAL FUNDS
166,979
30.4.21
30.4.20
£
£
8,202
20,991
2,074
1,864
10,276
22,855
30.4.21
30.4.20
£
£
976
892
329
306
1,136
1,005
2,441
2,203
Transfers
between
At
funds
30.4.21
£
£
(16,462)
127,371
1,227
815
15,235
4
16,462
819
-
128,190
Resources
Movement
expended
in funds
£
£
(93,234)
69,984
(2,514)
(1,013)
(17,495)
(15,235)
(20,009)
(16,248)
(113,243)
53,736

continued...

Page 10

CHASE FAMILY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2021

10. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
Restricted funds
New Life Church
Miscellaneous Restricted
Mission
TOTAL FUNDS
Net
movement
At 1.5.19
in funds
£
£
80,910
14,889
48,775
(56,934)
1,272
(1,778)
4
(12,684)
50,051
(71,396)
130,961
(56,507)
Transfers
between
funds
£
(21,950)
8,159
1,107
12,684
21,950
-
At
30.4.20
£
73,849
-
601
4
605
74,454

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
New Life Church
Miscellaneous Restricted
Mission
TOTAL FUNDS
Incoming
resources
£
123,792
959
4,089
4,303
9,351
133,143
Resources
Movement
expended
in funds
£
£
(108,903)
14,889
(57,893)
(56,934)
(5,867)
(1,778)
(16,987)
(12,684)
(80,747)
(71,396)
(189,650)
(56,507)
Resources
Movement
expended
in funds
£
£
(108,903)
14,889
(57,893)
(56,934)
(5,867)
(1,778)
(16,987)
(12,684)
(80,747)
(71,396)
(189,650)
(56,507)
(71,396)
(56,507)

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement between At
At 1.5.19 in funds funds 30.4.21
£ £ £ £
Unrestricted funds
General fund 80,910 84,873 (38,412) 127,371
Restricted funds
New Life Church 48,775 (56,934) 8,159 -
Miscellaneous Restricted 1,272 (2,791) 2,334 815
Mission 4 (27,919) 27,919 4
50,051 (87,644) 38,412 819
TOTAL FUNDS 130,961 (2,771) - 128,190

continued...

Page 11

CHASE FAMILY CHURCH

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 30 April 2021

10. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
Restricted funds
New Life Church
Miscellaneous Restricted
Mission
TOTAL FUNDS
Incoming
resources
£
287,010
959
5,590
6,563
13,112
300,122
Resources
Movement
expended
in funds
£
£
(202,137)
84,873
(57,893)
(56,934)
(8,381)
(2,791)
(34,482)
(27,919)
(100,756)
(87,644)
(302,893)
(2,771)

Mission Fund

The Mission Fund is for any missional purposes based in the UK or abroad.

Miscellaneous Restricted Fund

This fund encompasses any small funds such as Alpha, Weekends Away, Youth, Make Lunch and other individual projects.

New Life Church

This fund is the monies relating to New Life Church.

11. RELATED PARTY DISCLOSURES

During the year Mrs E Higgins, a spouse of the trustee Mr M Higgins, received a salary of £8,277 (2020: £8,277) this was in relation to her role as administrator in the church.

During the year Mrs S Tidey, a spouse of the trustee Mr P Tidey, received a salary of £16,170 (2020: £15,000), this was in relation to her role as Support and Development Worker for the church.

During the year Mr K Swan received £1,075 (2020: £900) for speaking at church services. These transactions were in the normal course of church activity.

Mr K Swan and Mr M Higgins both received an anonymous gift of £100 each from a member of the congregation.

Page 12

CHASE FAMILY CHURCH

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

for the Year Ended 30 April 2021

DETAILED STATEMENT OF FINANCIAL ACTIVITIES
for the Year Ended 30 April 2021
30.4.21 30.4.20
£ £
INCOME AND ENDOWMENTS
Donations and legacies
Donations 134,157 100,568
Gift aid 26,453 21,035
Sundry Income 2,691 1,790
Income from church events 3,666 9,674
166,967 133,067
Investment income
Deposit account interest 12 76
Total incoming resources 166,979 133,143
EXPENDITURE
Charitable activities
Trustees' salaries 43,120 43,120
Trustees' social security 1,417 2,231
Trustees' pensions paid 1,106 2,957
Wages 23,043 21,967
Social security 305 435
Pensions 2,639 725
Hall Hire 6,224 21,328
Insurance 1,518 1,153
Telephone 602 434
Postage and stationery 855 943
Advertising - 469
Sundries - 240
Mission 19,118 18,417
Evangelism & Outreach 69 3,676
Youth Work 617 1,308
Church events expenses 466 3,754
Equipment Costs 2,820 1,751
Computer expenses 2,899 1,819
Conferences and seminars 32 363
Visiting speakers 1,825 2,025
Other gifts 950 280
Transfer of assets to New Life - 57,893
Plant and machinery 1,562 -
111,187 187,288
Support costs
Finance
Bank charges 166 430
Governance costs
Accountancy and legal fees 1,890 1,932
Total resources expended 113,243 189,650
Net income/(expenditure) 53,736 (56,507)

This page does not form part of the statutory financial statements

Page 13

Chase Family Church - final accounts (amended)

Final Audit Report

2022-01-31

Created: 2022-01-28 By: Hewitt Warin (luisa.hewitt@hewittwarin.com) Status: Signed Transaction ID: CBJCHBCAABAATIMxmn8qVNuU4ZwnEO5MFN8rSDCVPo0y

"Chase Family Church - final accounts (amended)" History

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