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2025-12-31-accounts

PAROCHIAL CHURCH COUNCIL of the Parish of St Luke, Queens Park, Brighton

FINANCIAL STATEMENTS FOR THE YEAR ENDED

31 DECEMBER 2025

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

CONTENTS PAGES
Annual Report of the Parochial Church Council 1 - 2
Accountant’s report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 11

1

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Administrative Information

St Luke’s Church is situated in Brighton: Queen’s Park. It is part of the Diocese of Chichester within the Church of England. The correspondence address is St Luke’s Vicarage, Queen’s Park Terrace, Brighton. BN2 9YA.

The Parochial Church Council (PCC) is a charity registered with the Charity Commission, with the number 1154483. PCC members who have served from 1 January 2025 until the date this report was approved are:

Incumbent: The Reverend Julie Newson Church Warden: Mrs. Yvonne Whitley-Jones/Mr Peter Sykes Church Warden Emeritus: Mr. Peter Burrows Representative on the Deanery Synod: Miss Wendy Stone/Mrs Yvonne Whitley-Jones Safeguarding Representative: Ms. Penny Bennett Elected Members: Mr. Russell Robinson, Mrs Janet Hardacre, Mrs. Louise Cannon, Miss Rebecca Whitley-Jones, Mrs Olive Shaw, Mrs Mia Townsend. Chairman: Deacon Julie Newson Treasurer: Mr. Chris Whitley-Jones

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.

Objectives and Activities

St Luke’s PCC has the responsibility of co-operating with the incumbent, the Rev’d. Julie Newson, in promoting in the ecclesiastical parish the whole mission of the Church; pastoral, evangelistic, social and ecumenical. It also has maintenance and management responsibilities for the Church and hall in Queen’s Park Road, the Vicarage Room behind the church, licensed for use by Orchard Day Nursery and the Bute Hall, leased to Harmony Carpets in Sutherland Road/Rochester Street.

Achievements and Performance

Church Attendance

There were 74 parishioners at the close of the year on the Church Electoral Roll, 48 of whom are not resident within the parish. 5 names were removed; 1 because they no longer attend, two members died and two moved away. The average weekly Sunday attendance was up to 45, from 39 last year.

Review of the Year

The full PCC met four times during the year with an average level of attendance at 80 per cent. Time was spent during the year discussing Parish Mission, Health & Safety, Safeguarding, ECO Church and maintenance issues.

There has finally been progress towards meeting the condition of the Faculty set by the Chancellor, following the case in the Consistory Court, to build a new permanent structure, where we had ‘allowed’ the lean-to porch between the Choir Vestry and the Vicarage Room to be taken down. We have changed our architect and appointed Julian Vallis of Vallis and Hall Conservation Architects. Mr Vallis is working on a scaled down version of a permanent structure to replace the lean-to. He is fully aware of our position with regard to compliance with the Chancellor’s conditions and of our reluctance to spend any more money than is absolutely necessary on this project.

The PCC are conscious of the obligation to complete the works required by the Consistory Court before spending money on other projects, unless they are of an urgent nature.

As reported last year, Tilley’s Roofing carried out comprehensive work to the valleys and gutters all around the church, which had become urgent due to rainwater ingress. Unfortunately, we have an outstanding issue of water ingress into the hall beside the kitchen hatch, which is probably coming from the gulley around the tower, or from higher up in the secret gutter of the front (west end) pinnacle.

The stonework around most of the windows and the ferramentas which are both decorative and in part secure the windows in place are seriously eroded. Rainwater ingress around these has become very noticeable, as has the deterioration of the stonework. These issues impact on our responsibility and add to our priority to keep the inside of the building weatherproof and dry. Once the building is dry inside, the PCC will need to consider the priorities of repair and re-decoration inside and repair work to the stonework and windows on the outside.

2

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON ANNUAL REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

Unfortunately, the electric/accessible doors continue to fail whenever there is rain. The magnetic lock denies opening if it is wet or damp and this is very frustrating and unhelpful for anyone who needs to access the building avoiding the front steps. The only solution the firm who maintain the door system have suggested, is to build an awning over the porch! It seems very unlikely that the PCC will decide to do that. There may be an alternative solution with adjustments to the porch guttering, but it’s not clear exactly what should be done. When the doors are working well, they’re great, but when they fail, there seems to be no way round the issue.

Pigeons, who took advantage of the opportunity to roost and nest in the Bell Tower during the year, caused some problems with unpleasant debris falling through into the kitchen. It took two attempts and several thousand pounds to move them on and block their point of entry, but this has now been achieved and the Bell Tower thoroughly cleaned.

The PCC are exploring options to upgrade the electricity supply around the church to 3 phase supply. When the church has been hired by local companies promoting and producing concerts, the power supply, the trip switches have activated under the strain of extra electrical equipment. Upgrading the system and probably installing more power points, should stop this happening.

Janet Hardacre and Penny Bennett completed the Diocesan Authorised Lay Ministry Course in the Pastoral Care module and Rita Wright completed the Chaplaincy module. In 2026 Rita is undertaking another module, this time in Liturgy and Worship. Training in the Safeguarding Foundation level is a requirement for PCC members and one or two representatives are yet to complete this on-line course.

It was hoped that a ‘face to face’ First Aid course could be run at St Luke’s, but it was impossible to find a time when it would be suitable for all who wished to take part.

The Parish Giving Scheme (PGS) continues to be of benefit to the parish as the most effective method of giving regularly to St Luke’s. The PCC would wish to encourage new contributors to the scheme wherever possible.

It is a delight to have a number of young families now regularly worshipping with us and great to have them sharing their skills and abilities in the various ministries in church. We still have some gaps in the provision of welcome and hospitality, but this has improved.

The PCC has signed up to the ECO Church programme, which is designed to help individual parishes to play their part in striving for net zero, which is a pledge of the National Church of England. The Children’s Crib service on Christmas Eve, underwent a twist of focus, as Christingles were made, firstly to focus on Baby Jesus, the Light of the World and then to consider the environment and endangered species.

The Christmas Carol service was again well attended with many local families joining us to sing with joy their favourite Carols and to listen to the choir singing other Christmas pieces from their repertoire. The choir continue to lead the singing at the Sunday Parish Eucharist, where they spoil us with excellent music, especially in the form of a much-appreciated anthem during the distribution of Holy Communion.

The Church Hall continues to be popular for family parties and regular activities. Demand for this space seems to increase year on year and there are not enough days in the week to accommodate all the requests that are made.

It is worth noting again, that we continue to be one of a very small number of parishes in the Brighton Deanery, who meet their Parish Ministry Costs (also known as Quota or Parish Share) in full. This is very important, while strategic management across the Diocese is constantly under review. This is made more essential by the current economic climate, with an essential reduction in the number of clergy. The PCC wish to encourage everyone to be as fully involved in ministry as they would like to be, including reading, leading intercessions and serving. More involvement from more people is an equally important measure of growth, as paying all the money that we are asked for!

Financial Review

Total receipts on ordinary unrestricted funds were £128,136 and are detailed in the financial statements. The Bute Hall continues to be let to Harmony Carpets, which provided a gross income of £21,695 that was spent to provide the Christian ministry & mission in St Luke’s Parish, including the contribution to the diocesan parish share, which largely provides the stipends and housing for the clergy. The net result for the year was an excess of income over expenditure on unrestricted funds of £6,800. Adding bank and deposit balances brought forward at the beginning of the year and deducting other creditors, the balances carried forward at 31 December for unrestricted funds amounted to £240,337.

Reserves policy

It is PCC policy to maintain a balance on unrestricted funds (if possible), which equates to approximately six months’ unrestricted payments, to cover emergency situations that may arise from time to time. The balance of £240,337 on unrestricted funds at the year-end exceeds this target. The balance of £29,048 in the Community Space restricted fund is retained towards meeting the cost of the church hall refurbishment. Costs on this project amounted to £Nil during the year. It is our policy to invest our funds balances with the CBF Church of England Deposit Fund.

11 Mar 2026

Approved by the PCC on and signed on their behalf by The Reverend Julie Newson.

…………………………………………………………

3

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

INDEPENDENT EXAMINER’S REPORT FOR THE YEAR ENDED 31 DECEMBER 2025

This report on the financial statements of the PCC for the year ended 31 December 2025, which are set out on pages 1 to 11, is in respect of an examination carried out in accordance with the Church Accounting Regulations 2006 (‘the Regulations’) and s. 145 of the Charities Act 2011 (‘the Act’).

Respective Responsibilities of the Trustees and Examiner

As members of the PCC you are responsible for the preparation of the financial statements; you consider that the audit requirement of the Regulations and s.144 of the Act does not apply. It is my responsibility to issue this report on those financial statements in accordance with the terms of the Regulations.

Basis of Independent Examiner’s Report

My examination was carried out in accordance with the General Directions given by the Charity Commissioners and to be found in the Church guidance, 2006 edition. That examination includes a review of the accounting records kept by the PCC 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 you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts.

Independent Examiner’s Statement

In connection with my examination, no matter has come to my attention:

Ashley Fox

Mr Ashley Fox 4 Lambourne Drive Cobham Surrey KT11 3LB

Date: 11 Mar 2026

4

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

STATEMENT OF FINANCIAL ACTIVITIES YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted TOTAL TOTAL
Note Funds Funds 2025 2024
£ £ £ £
INCOME AND ENDOWMENTS FROM
Donations and legacies 4(a) 67,528 259 67,787 219,321
Income from charitable activities and
ancillary trading 4(b) 55,781 – 55,781 53,772
Other 4(c) - – - -
Investments 4(d) 4,827 228 5,055 5,436
------------------------------- ------------------------------- ------------------------------- -----------------------------------------
TOTAL 128,136 487 128,623 278,549
============== ============== ============== =================
EXPENDITURE ON
Donations 5(a) 1,015 – 1,015 1,100
Activities directly relating to the work of the
church 5(b) 120,014 - 120,014 177,631
Other 5(c) 307 – 307 902
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
TOTAL 121,336 - 121,336 179,633
============== ============== ============== =====================
NET INCOME/(EXPENDITURE) 6,800 487 7,287 98,916
Transfer between funds (1,181) 1,181 – –
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
NET MOVEMENT IN FUNDS 5,619 1,668 7,287 98,916
RECONCILIATION OF FUNDS
Total funds brought forward 819,721 27,380 847,101 748,185
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
TOTAL FUNDS CARRIED FORWARD 825,340 29,048 854,388 847,101
============== ============== ============== =====================

The notes on pages 6 to 11 form part of these financial statements.

5

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

BALANCE SHEET 31 DECEMBER 2025

2025 2024
Note £ £

FIXED ASSETS
Investments 7 585,003 585,003
------------------------------------ ------------------------------------
TOTAL FIXED ASSETS 585,003 585,003
CURRENT ASSETS
Debtors 9 650 35,714
Bank Accounts 12 173,923 136,431
CBF Deposit Accounts 13 105,822 101,241
------------------------------------ ------------------------------------
TOTAL CURRENT ASSETS 280,395 273,386
LIABILITIES
Creditors: Amounts falling due within
one year 10 (11,010) (11,288)
------------------------------------ ------------------------------------
NET ASSETS 854,388 847,101
=============================== ===============================
FUNDS
Unrestricted 8 825,340 819,721
Restricted 8 29,048 27,380
------------------------------- -------------------------------
TOTAL CHARITY FUNDS 854,388 847,101
=============================== ===============================

Approved by the Parochial Church Council on and signed on its behalf by: 11 Mar 2026

…………………………………..

The Reverend Julie Newson

On behalf of the Trustees

Registered Charity 1154483

The notes on pages 6 to 11 form part of these financial statements.

6

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

1. General information

The charity is registered charity in England and Wales and is unincorporated. The address of the principal office is St Luke’s Vicarage, Queen’s Park Terrace, Brighton. BN2 9YA.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)), the Charities Act 2011and the Church Accounting Regulations 2006

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared under the historical cost convention except for the valuation of investment assets, which are shown at market value.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

The judgements (apart from those involving estimations) that management has made in the process of applying the entity's accounting policies and that have the most significant effect on the amounts recognised in the financial statements are as follows:

Funds

General funds represent the funds of the PCC that are not subject to any restrictions regarding their use and are available for application on the general purposes of the PCC. Funds designated for a particular purpose by the PCC are also unrestricted.

The accounts include all transactions, assets and liabilities for which the PCC is liable in law. They do not include the accounts of church groups that owe their main affiliation to another body nor those that are informal gatherings of church members.

7

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

3 . ACCOUNTING POLICIES (continued)

Incoming Resources

Voluntary Income and Capital Sources

Other Ordinary Income

Rental income from the letting of church premises is recognized when the rental 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.

Gains and Losses on Investments

Realised gains or losses are recognized when investments are sold. Unrealised gains or losses are accounted for on revaluation at 31st December.

Resources Used

Donations

Grants and donations are accounted for when paid over, or when awarded, if that award creates a binding obligation on the PCC.

Activities directly related to the work of the church

The parochial quota is accounted for when payable. Quota unpaid at 31st December is provided for in the accounts as an operational (though not legal) liability and shown as a creditor in the Balance Sheet.

Fixed Assets

Consecrated land and buildings and movable church furnishings

Consecrated and beneficial property is excluded from the accounts by s.10(2) of the Charities Act 2011. No value is placed on movable church furnishings held by the churchwardens on a special trust for the PCC and which require a faculty for disposal since the PCC considers this to be inalienable property. All expenditure incurred during the year on consecrated or benefice buildings and movable church furnishings, whether maintenance or improvement, is written off to the Statement of Financial Activities and separately disclosed.

Investments

Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Current Assets

Amounts owing to the PCC at 31st December in respect of fees, rents or other income are shown as debtors less provisions for amounts that may prove uncollectible.

8

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2025 2024
£ £ £ £
4. INCOME AND ENDOWMENTS
4(a) Donations and legacies
Giving 32,679 – 32,679 30,443
Income tax recoverable 654 – 654 937
Concert series 1,900 – 1,900 1,900
Grant 3,988 – 3,988 -
Receipts for candles, coffee and sweets 804 – 804 1,212
Christian aid collections 1,015 – 1,015 1,100
Sundry donations 3,124 - 3,124 1,321
Bequest 10,000 - 10,000 169,238
Bazaar etc. 13,364 259 13,623 13,190
------------------------------- ------------------------------- ------------------------------- --------------------------------------
67,528 259 67,787 219,341
============== ============== ============== ================
4(b) Income from charitable activities and ancillary trading
Bute Hall income 21,695 – 21,695 21,541
Church and Hall income 15,847 – 15,847 15,262
Vicarage Room income 15,270 – 15,270 15,645
Fees 2,969 – 2,969 1,324
------------------------------- ------------------------------- ------------------------------- -----------------------------------------
55,781 – 55,781 53,772
============== ============== ============== =================
4(c) Other
Arts Project income - – - -
============== ============== ============== =================
4(d) Investments
Dividends and interest 4,827 228 5,055 5,436
============== ============== ============== =================
TOTAL 128,136 487 128,623 278,549
============== ============== ============== =================

9

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2025 2024
£ £ £ £
5. EXPENDITURE ON
5(a) Donations etc.
1,015 – 1,015 1,100
============== ============== ============== =================
5(b) Activities directly relating to the work of the Church
Diocesan quota 54,144 – 54,144 52,560
Repairs and maintenance 18,534 - 18,534 9,338
Roof repairs - - - 86,510
Heat, light and water 15,285 – 15,285 13,314
Sanctuary costs and cleaning 1,330 – 1,330 608
Reading sheets 295 – 295 202
Architects fees 1,419 – 1,419 660
Bute Hall costs 3,853 – 3,853 3,743
Church insurance 4,863 - 4,863 4,700
Vicar’s discretionary fund/expenses 600 – 600 600
Organ tuning and maintenance 13,020 – 13,020 470
Bank charges 376 – 376 311
Vicarage rates 2,626 – 2,626 2,274
Flowers 300 – 300 300
Wifi and website 441 - 441 1,087
Diocesan fees 2,485 – 2,485 504
Sundry expenses 443 – 443 450
------------------------------- ------------------------------- ------------------------------- ------------------------------------------
120,014 - 120,014 177,631
============== ============== ============== =================
5(c) Other
Printing, stationery etc 307 – 307 902
============== ============== ============== =================
TOTAL 121,336 - 121,336 179,633
============== ============== ============== =================

6 . STAFF

During the year the PCC did not employ anyone. The team of organists and the cleaner received no remuneration.

7 . FIXED ASSETS – Investment Property

The book value of the Bute Hall (£585,003) is that used for insurance purposes, and is considered to be a fair estimate of the value in use of this property.

10

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

8. ANALYSIS OF NET ASSETS BY FUND

Unrestricted Restricted TOTAL TOTAL
Funds Funds 2025 2024
£ £ £ £
Fixed Assets 585,003 – 585,003 585,003
Current Assets 251,347 29,048 280,395 273,386
Current Liabilities (11,010) - (11,010) (11,288)
------------------------------- ------------------------------- ------------------------------- ----------------------------------------------
825,340
==============
29,048
==============
854,388
==============
847,101
=====================

9. DEBTORS

2025 2024
£ £
Taxation recoverable 650 650
Flooring deposit - 5,064
Legacy debtor - 30,000
-------------------------- --------------------------
650 35,714
========================== ==========================
LIABILITIES: Amounts falling due within one year
2025 2024
£ £
Gas and electricity 1,375 1,700
Concert series - -
Reading sheets - 53
Vicar’s discretionary fund - 50
Rent in advance 9,635 9,485
------------------------------------ -------------------------------
11,010 11,288
==================================== ===============================

10. LIABILITIES: Amounts falling due within one year

11. FUND DETAILS

The restricted funds comprise:

11

PAROCHIAL CHURCH COUNCIL OF ST LUKE, QUEENS PARK, BRIGHTON

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

12. BANK ACCOUNTS

2025 2024
£ £
Current account 109,629 107,869
Community space fund 29,048 28,562
Porch account 35,246 -
-------------------------- --------------------------
173,923
==========================
136,431
==========================

13. CBF DEPOSIT ACCOUNTS

2025 2024
£ £
No.1 account 66,843 63,949
No.2 account 30,919 29,581
No.3 account 8,060 7,711
-------------------------- --------------------------
105,822
==========================
101,241
==========================

14. BEQUESTS

The Grace Douglas bequest (£30,919 at 31.12.25) and the Gwen Suckling bequest (£8,060 at 31.12.25) are for use as directed by the PCC of St Luke’s, and are therefore classed as unrestricted funds in these accounts.

Issuer

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