REGISTERED CHARITY NUMBER: 1173655
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 30 September 2025
for
Beth Hamidrash Hagadol Synagogue Leeds
Q&K Auditors Ltd 14 Clifton Moor Business Village James Nicolson Link York YO30 4XG
Beth Hamidrash Hagadol Synagogue Leeds
Contents of the Financial Statements for the Year Ended 30 September 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Cash Flow Statement | 7 | ||
| Notes to the Cash Flow Statement | 8 | ||
| Notes to the Financial Statements | 9 | to | 16 |
| Detailed Statement of Financial Activities | 17 | to | 18 |
Beth Hamidrash Hagadol Synagogue Leeds
Report of the Trustees for the Year Ended 30 September 2025
The trustees present their report with the financial statements of the charity for the year ended 30 September 2025. 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
The objectives of the charity are to advance the Orthodox Jewish religion and faith for the public benefit by all or any of the following means:-
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to advance the Orthodox Jewish religion amongst Jewish people and the general public, in accordance with its doctrines by the celebration of divine services and other religious activities;
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to provide and maintain a synagogue for prayer and to further encourage the practice of Orthodox Judaism;
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to provide for the religious needs and spiritual growth of the members of the synagogue and to establish and maintain such institutions as may be required for this purpose in accordance with traditional Orthodox Jewish law;
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to do all such other things (consistent with the charitable character of the synagogue) as will further the attainment of the other objectives provided always that the activities shall be carried on in accordance with the principles of Orthodox Jewish law.
Activities
The activities of the charity, usually through its Rabbis and lay preachers include the provision of:-
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daily religious services with special arrangements for children on sabbaths and festivals.
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appropriate services for members celebrating marriages, Bar Mitzvahs and Bat Mitzvahs and other lifecycle events.
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services for all the festivals and high holy days.
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learning opportunities for the study of Torah and Jewish values.
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a burial ground and funeral services for members, non members and their families.
The charity also provides a regular social programme throughout the year addressing various age groups, as well as engaging in pastoral care according to members' needs.
ACHIEVEMENTS AND PERFORMANCE
Charitable activities
The charity provided physical religious services on a daily basis throughout the year. On weekdays, a live stream of services was offered for those who were either unable or unwilling to attend the building in person.
As an important role, the charity welcomed visits to the Synagogue from local schools. This gives pupils of other faiths an insight into the Orthodox Jewish religion and culture. Through this initiative the charity helps to reduce ignorance and antisemitism in the wider community.
FINANCIAL REVIEW
Financial position
During the year the charity incurred a surplus of £35,990 (2024 deficit £11,280) leaving reserves carried forward of £421,804 (2024 £385,814).
It is the charity's policy to try to maintain unrestricted funds, after deducting the book value of fixed assets at a level which equates to not less than six months' unrestricted expenditure so as to provide sufficient funds to cover normal running costs. It is considered that unrestricted funds were maintained at a reasonable level throughout the year.
The charity is funded principally by voluntary subscriptions and donations and these pay for the staffing and other facilities required to deliver the charity's objectives.
Page 1
Beth Hamidrash Hagadol Synagogue Leeds
Report of the Trustees for the Year Ended 30 September 2025
FUTURE PLANS
The charity plans to continue to provide the same services and facilities as have been supplied in the current year.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity, a Charitable Incorporated Organisation, is governed by its Articles and constitution.
Organisational structure
The management of the charity is vested in the trustees. There is an advisory council which provides feedback and acts as a sounding board for trustees. The trustees and most of the council are elected by the members at the Annual General Meeting.
Related parties
The charity wholly owns a subsidiary company, Street Lane Bakery Limited, which operates as a kosher manufacturing baker and bakery retailer, as well as operating a café on site. These facilities are offered for the benefit of the wider community.
Risk management
The major risks to which the charity is exposed, as identified by the trustees, have been reviewed and systems and/or procedures have been established to manage them.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1173655
Principal address
399 Street Lane Leeds LS8 6HQ
Trustees
M R Eaton J M Straight I Green (resigned 14.5.25) A Taylor M Sumroy A Jacobs L S Dalton (appointed 12.8.25)
Independent Examiner
Mr R Ormiston Q&K Auditors Ltd 14 Clifton Moor Business Village James Nicolson Link York YO30 4XG
Chief Executive Officer:
The day to day management of the charity is delegated by the trustees to the Chief Executive Officer, Noam Foreman.
Page 2
Beth Hamidrash Hagadol Synagogue Leeds
Report of the Trustees for the Year Ended 30 September 2025
Approved by order of the board of trustees on 19 May 2026 and signed on its behalf by:
Jonathan Straight
J M Straight - Trustee
Page 3
Independent Examiner's Report to the Trustees of Beth Hamidrash Hagadol Synagogue Leeds
Independent examiner's report to the trustees of Beth Hamidrash Hagadol Synagogue Leeds
I report to the charity trustees on my examination of the accounts of Beth Hamidrash Hagadol Synagogue Leeds (the Trust) for the year ended 30 September 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
Independent examiner's statement
Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.
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:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have 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.
Rob Ormiston
Mr R Ormiston The Institute of Chartered Accountants in England and Wales
Q&K Auditors Ltd 14 Clifton Moor Business Village James Nicolson Link York YO30 4XG
19 May 2026
Page 4
Beth Hamidrash Hagadol Synagogue Leeds
Statement of Financial Activities for the Year Ended 30 September 2025
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 2 398,510 Charitable activities 5 Incoming resources from charitable activities 64,921 Other trading activities 3 12,546 Investment income 4 614 Other income 34,986 Total 511,577 EXPENDITURE ON Costs of trading activities and fundraising 6 8,780 Charitable activities 7 Costs of charitable activities 461,771 Governance costs 5,182 Total 475,733 NET INCOME/(EXPENDITURE) 35,844 RECONCILIATION OF FUNDS Total funds brought forward 367,509 TOTAL FUNDS CARRIED FORWARD 403,353 |
Restricted fund £ 50,000 - - - - 50,000 - 49,854 - 49,854 146 - 146 |
Endowment fund £ - - - - - - - - - - - 18,305 18,305 |
30.9.25 Total funds £ 448,510 64,921 12,546 614 34,986 561,577 8,780 511,625 5,182 525,587 35,990 385,814 421,804 |
30.9.24 Total funds £ 437,896 58,036 9,850 994 26,821 533,597 6,695 533,851 4,331 544,877 (11,280) 397,094 385,814 |
|---|---|---|---|---|
The notes form part of these financial statements
Page 5
Beth Hamidrash Hagadol Synagogue Leeds
Balance Sheet 30 September 2025
| Unrestricted fund Notes £ FIXED ASSETS Tangible assets 11 401,671 Investments 12 1 401,672 CURRENT ASSETS Stocks 13 1 Debtors 14 40,249 Cash at bank and in hand 41,214 81,464 CREDITORS Amounts falling due within one year 15 (46,492) NET CURRENT ASSETS 34,972 TOTAL ASSETS LESS CURRENT LIABILITIES 436,644 CREDITORS Amounts falling due after more than one year 16 (33,291) NET ASSETS 403,353 FUNDS 18 Unrestricted funds Restricted funds Endowment funds TOTAL FUNDS |
Restricted fund £ - - - - - 146 146 - 146 146 - 146 |
Endowment fund £ - - - - - 18,305 18,305 - 18,305 18,305 - 18,305 |
30.9.25 Total funds £ 401,671 1 401,672 1 40,249 59,665 99,915 (46,492) 53,423 455,095 (33,291) 421,804 403,353 146 18,305 421,804 |
30.9.24 Total funds £ 380,128 1 380,129 1 36,519 74,173 110,693 (63,430) 47,263 427,392 (41,578) 385,814 367,509 - 18,305 385,814 |
|---|---|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 19 May 2026 and were signed on its behalf by:
Jonathan Straight
J M Straight - Trustee
The notes form part of these financial statements
Page 6
Beth Hamidrash Hagadol Synagogue Leeds
Cash Flow Statement for the Year Ended 30 September 2025
| Notes Cash flows from operating activities Cash generated from operations 1 Interest paid Net cash provided by/(used in) operating activities Cash flows from investing activities Purchase of tangible fixed assets Interest received Net cash used in investing activities Cash flows from financing activities Loan repayments in year Net cash used in financing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2 |
30.9.25 £ 22,194 (870) 21,324 (28,473) 614 (27,859) (5,340) (5,340) (11,875) 71,540 59,665 |
30.9.24 £ (5,745) (1,004) (6,749) (1,607) 994 (613) (5,208) (5,208) (12,570) 84,110 71,540 |
|---|---|---|
The notes form part of these financial statements
Page 7
Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Cash Flow Statement for the Year Ended 30 September 2025
| 1. | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH | RECONCILIATION OF NET INCOME/(EXPENDITURE) TO NET CASH | FLOW FROM | OPERATING |
|---|---|---|---|---|
| ACTIVITIES | ||||
| 30.9.25 | 30.9.24 | |||
| £ | £ | |||
| Net income/(expenditure) for the reporting period (as per | ||||
| the Statement of Financial Activities) | 35,990 | (11,280) | ||
| Adjustments for: | ||||
| Depreciation charges | 6,930 | 2,891 | ||
| Interest received | (614) | (994) | ||
| Interest paid | 870 | 1,004 | ||
| Increase in debtors | (3,730) | (8,935) | ||
| (Decrease)/increase in creditors | (17,252) | 11,569 | ||
| Net cash provided by/(used in) operations | 22,194 | (5,745) | ||
| 2. | ANALYSIS OF CASH AND CASH EQUIVALENTS | |||
| Cash in hand | 30.9.25 £ 50 |
30.9.24 £ 50 |
||
| Notice deposits (less than 3 months) | 59,615 | 74,123 | ||
| Overdrafts included in bank loans and overdrafts falling due within one | ||||
| year | - | (2,633) | ||
| Total cash and cash equivalents | 59,665 | 71,540 | ||
| 3. | ANALYSIS OF CHANGES IN NET FUNDS | |||
| Net cash | At 1.10.24 £ |
Cash flow £ |
At 30.9.25 £ |
|
| Cash at bank and in hand | 74,173 | (14,508) | 59,665 | |
| Bank overdraft | (2,633) | 2,633 | - | |
| 71,540 | (11,875) | 59,665 | ||
| Debt | ||||
| Debts falling due within 1 year | (5,206) | (135) | (5,341) | |
| Debts falling due after 1 year | (32,018) | 5,475 | (26,543) | |
| (37,224) | 5,340 | (31,884) | ||
| Total | 34,316 | (6,535) | 27,781 | |
The notes form part of these financial statements
Page 8
Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements for the Year Ended 30 September 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, 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 Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
Income
Voluntary income is recognised on receipt.
Interest is included when receivable.
Incoming resources from charitable activities are recognised upon receipt.
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
Tangible fixed assets are capitalised and included at cost.
Depreciation is provided on plant and machinery on a straight line basis over 3 years.
Freehold property and Sifrei Torah are well maintained such that the trustees consider it unnecessary to make provision for depreciation in respect thereof.
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Taxation
The charity is exempt from tax on its charitable activities.
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.
Pension costs and other post-retirement benefits
The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate.
continued...
Page 9
Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
| 2. DONATIONS AND LEGACIES Member contributions Security levy Community levy Other donations 3. OTHER TRADING ACTIVITIES Bookshop income Calendar and BIMA magazine receipts 4. INVESTMENT INCOME Deposit account interest 5. INCOME FROM CHARITABLE ACTIVITIES Activity Cemetery and burial Incoming resources from charitable services activities Incoming resources from charitable Grants activities Grants received, included in the above, are as follows: Security Grant |
30.9.25 £ 334,022 21,042 6,273 87,173 448,510 30.9.25 £ 342 12,204 12,546 30.9.25 £ 614 30.9.25 £ 39,399 25,522 64,921 30.9.25 £ 25,522 |
30.9.24 £ 355,460 21,410 6,661 54,365 437,896 30.9.24 £ 90 9,760 9,850 30.9.24 £ 994 30.9.24 £ 44,931 13,105 58,036 30.9.24 £ 13,105 |
|---|---|---|
continued...
Page 10
Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
6. COSTS OF TRADING ACTIVITIES AND FUNDRAISING
Raising donations and legacies
| 30.9.25 £ Events 1,455 Bookshop expenses 616 Calendar and BIMA expenses 6,709 8,780 7. CHARITABLE ACTIVITIES COSTS Costs of charitable activities Governance costs |
30.9.24 £ - 671 6,024 6,695 Direct Costs £ 511,625 5,182 516,807 |
|---|---|
8. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 30 September 2025 nor for the year ended 30 September 2024.
Trustees' expenses
There were no trustees' expenses paid for the year ended 30 September 2025 nor for the year ended 30 September 2024.
9. STAFF COSTS
| Wages and salaries Social security costs Other pension costs The average monthly number of employees during the year was as follows: Admin, Caretaker & Support, Clergy |
30.9.25 £ 138,772 6,048 4,195 149,015 30.9.25 9 |
30.9.24 £ 196,478 9,221 7,138 212,837 30.9.24 10 |
|---|---|---|
No employees received emoluments in excess of £60,000.
continued...
Page 11
Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
| 10. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted Restricted fund fund £ £ INCOME AND ENDOWMENTS FROM Donations and legacies 437,896 - Charitable activities Incoming resources from charitable activities 58,036 - Other trading activities 9,850 - Investment income 994 - Other income 26,821 - Total 533,597 - EXPENDITURE ON Costs of trading activities and fundraising 6,695 - Charitable activities Costs of charitable activities 533,851 - Governance costs 4,331 - Total 544,877 - NET INCOME/(EXPENDITURE) (11,280) - RECONCILIATION OF FUNDS Total funds brought forward 378,789 - TOTAL FUNDS CARRIED FORWARD 367,509 - 11. TANGIBLE FIXED ASSETS Freehold property £ COST At 1 October 2024 340,765 Additions - At 30 September 2025 340,765 DEPRECIATION At 1 October 2024 - Charge for year - At 30 September 2025 - NET BOOK VALUE At 30 September 2025 340,765 At 30 September 2024 340,765 |
Endowment fund £ - - - - - - - - - - - 18,305 18,305 Plant and machinery £ 219,098 28,473 247,571 179,735 6,930 186,665 60,906 39,363 |
Total funds £ 437,896 58,036 9,850 994 26,821 533,597 6,695 533,851 4,331 544,877 (11,280) 397,094 385,814 Totals £ 559,863 28,473 588,336 179,735 6,930 186,665 401,671 380,128 |
|---|---|---|
continued...
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Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
11. TANGIBLE FIXED ASSETS - continued
Fixed assets includes £35,000 for Sifrei Torah which is not depreciated.
12. FIXED ASSET INVESTMENTS
| FIXED ASSET INVESTMENTS | ||
|---|---|---|
| Shares in | ||
| group | ||
| undertaking | ||
| £ | ||
| MARKET VALUE | ||
| At 1 October 2024 and | ||
| 30 September 2025 | 1 | |
| NET BOOK VALUE | ||
| At 30 September 2025 | 1 | |
| At 30 September 2024 | 1 |
The charity is the beneficial owner of 100% of the issued share capital of Street Lane Bakery Limited, a company that operates a bakery and café.
Advantage has been taken of the regulations which set aside the requirement to prepare consolidated accounts.
13. STOCKS
| Stocks 14. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Trade debtors Bad Debt Provision Other debtors Prepayments |
30.9.25 £ 1 30.9.25 £ 31,525 (6,000) 1,080 13,644 40,249 |
30.9.24 £ 1 30.9.24 £ 23,718 - 1,080 11,721 36,519 |
|---|---|---|
continued...
Page 13
Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
| 15. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Unsecured bounce back loan (see note 17) Trade creditors Other creditors and accruals 16. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR Unsecured bounce back loan (see note 17) Members' deposits 17. LOANS An analysis of the maturity of loans is given below: Amounts falling due within one year on demand: Bank overdrafts Bank loans Amounts falling between one and two years: Bank loans - 1-2 years Amounts falling due between two and five years: Bank loans - 2-5 years Amounts falling due in more than five years: Repayable by instalments: Bank loan more than 5 years by instalments 18. MOVEMENT IN FUNDS At 1.10.24 £ Unrestricted funds General fund 367,509 Restricted funds Restricted Fund - Endowment funds Endowment fund 18,305 TOTAL FUNDS 385,814 |
30.9.25 £ 5,341 13,568 27,583 46,492 30.9.25 £ 26,543 6,748 33,291 30.9.25 £ - 5,341 5,341 5,341 16,023 5,179 Net movement in funds £ 35,844 146 - 35,990 |
30.9.24 £ 7,839 26,757 28,834 63,430 30.9.24 £ 32,018 9,560 41,578 30.9.24 £ 2,633 5,206 7,839 5,206 15,619 11,193 At 30.9.25 £ 403,353 146 18,305 421,804 |
|---|---|---|
continued...
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Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
18. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming resources £ Unrestricted funds General fund 511,577 Restricted funds Restricted Fund 50,000 TOTAL FUNDS 561,577 Comparatives for movement in funds At 1.10.23 £ Unrestricted funds General fund 378,789 Endowment funds Endowment fund 18,305 TOTAL FUNDS 397,094 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 533,597 TOTAL FUNDS 533,597 |
Resources Movement expended in funds £ £ (475,733) 35,844 (49,854) 146 (525,587) 35,990 Net movement At in funds 30.9.24 £ £ (11,280) 367,509 - 18,305 (11,280) 385,814 Resources Movement expended in funds £ £ (544,877) (11,280) (544,877) (11,280) |
|---|---|
continued...
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Beth Hamidrash Hagadol Synagogue Leeds
Notes to the Financial Statements - continued for the Year Ended 30 September 2025
18. MOVEMENT IN FUNDS - continued
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Restricted Fund Endowment funds Endowment fund TOTAL FUNDS |
At 1.10.23 £ 378,789 - 18,305 397,094 |
Net movement in funds £ 24,564 146 - 24,710 |
At 30.9.25 £ 403,353 146 18,305 421,804 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds | Incoming Resources resources expended £ £ |
Movement in funds £ |
|---|---|---|
| General fund | 1,045,174 (1,020,610) |
24,564 |
| Restricted funds | ||
| Restricted Fund | 50,000 (49,854) |
146 |
| TOTAL FUNDS | 1,095,174 (1,070,464) |
24,710 |
19. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 30 September 2025.
Signature: Jonathan Straight Jonathan Straight (Jun 29, 2026 14:54:31 GMT+1)
Email: jonathan@bhhs.co.uk
Signature: Rob Ormiston
Rob Ormiston (Jun 26, 2026 09:56:50 GMT+1) Email: rob@northerntonic.co.uk
Page 16
Beth Hamidrash Hagadol Synagogue Leeds Abbr Accounts 2025
Final Audit Report
2026-06-29
Created: 2026-06-26 By: V L Stakes (vicky@northerntonic.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAN0N_CunWI-9nKjBxqhsgcOPPeZYggCzR
"Beth Hamidrash Hagadol Synagogue Leeds Abbr Accounts 202 5" History
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