REGISTERED COMPANY NUMBER: CE012541 (England and Wales) REGISTERED CHARITY NUMBER: 1176086
Report of the Trustees and
Unaudited Financial Statements for the Year Ended 31st December 2024
for
LUNE VALLEY COMMUNITY SOCIETY LTD
David Wootton & Co Main Street Wray Lancaster LA2 8QA
LUNE VALLEY COMMUNITY SOCIETY LTD
Contents of the Financial Statements for the Year Ended 31st December 2024
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Page
Report of the Trustees 1 to 7
Independent Examiner's Report 8 to 9
Statement of Financial Activities 10
Balance Sheet 11 to 12
Notes to the Financial Statements 13 to 19
Detailed Statement of Financial Activities 20 to 21
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LUNE VALLEY COMMUNITY SOCIETY LTD
Report of the Trustees for the Year Ended 31st December 2024
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 31st December 2024. 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 purpose of the charity is the promotion of amateur sport for the public benefit by the provision of swimming facilities at the Lune Valley swimming pool for the benefit of the inhabitants of the greater Lune Valley area of North Lancashire.
Significant activities
The charity manages and administers the activities of the Lune Valley Swimming Pool based in Hornby, Lancashire. Activities available include Public sessions (Lane, Senior, Ducklings, Club, Exercise, family) Rookie Lifeguard, School sessions and Children's lessons
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LUNE VALLEY COMMUNITY SOCIETY LTD
Report of the Trustees for the Year Ended 31st December 2024
ACHIEVEMENT AND PERFORMANCE
Charitable activities
In October 2018 the charity opened the Lune Valley Swimming Pool after closure and transfer from the local authority. Following refurbishment by the community volunteers and supporters the charity runs a seven day per week community based programme covering a variety of needs. LVCS overarching aim is the promotion of healthy recreation, water safety and sport by the provision of swimming and teaching facilities at the Lune Valley Swimming Pool for the benefit of all local communities within the greater Lune Valley area of North Lancashire.
The LVCS charity manages and administers the activities of the swimming pool, providing approved training and dedicated teaching facilities with locally recruited staff. Many members of the public from various social groups use the facilities.
Activities include public lane swims, structured exercise classes, children's and adults lessons, informal family swimming and schools lessons.
During 2024 we provided nearly 25,500 swims compared to 29,500 swims in 2023. This can be reduction in numbers can be accounted for by the 6 week closure over the summer for the investment work.
12,300 child and adult lessons took place throughout 2024, compared with 12,800 during 2023 (again this drop can be explained by summer closure). Their sessions include our schools swimming, after school/Saturday morning lessons, Ducklings, Splashing Tots, Rookie Lifeguards and adult learn to swim and stroke improver classes.
Other user groups include: Lunesdale Divers, Lancaster Sub Aqua, Scouts, Cubs and Beavers and special needs groups.
Our family sessions - both the open sessions and half/full pool hire continue to be hugely popular and are often booked up well in advance. We continue to offer a range of sessions aimed at adults of all ages - senior lane swims, adult lane swims, 30 min open sessions, Aquafit, Gentle Water workout and adult improver lessons. We are also taking part in the local GP referral scheme.
We have continued to keep our pool building and equipment in the best condition as possible with regular servicing and repairs when necessary. Unfortunately, our chemical dosing system failed in the spring, which cost £10,500 to replace. This cost was covered from our reserve funds (we were unable to find a grant at such short notice).
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LUNE VALLEY COMMUNITY SOCIETY LTD
Report of the Trustees for the Year Ended 31st December 2024
The big news in 2024 was the replacement of the original roof with an up to spec fully insulated version; the installation of PV (solar) panels on one side of the roof along with batteries to store excess power; the installation of a new Air Handling system - this not only provides us with fresh air in the building, it maintains the air and water temperature in a super efficient way; replaced all the pool hall lights with LED versions and re decorated the building. This wouldn't have been possible without the grants from Swimming Pool Sustainability Fund, the Rural England Prosperity Fund, donations from our supporters and the mammoth effort of the pool team and volunteers. The investment work has significantly reduced our energy consumption and improved the look and feel of the pool building.
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LUNE VALLEY COMMUNITY SOCIETY LTD
Report of the Trustees for the Year Ended 31st December 2024
ACHIEVEMENT AND PERFORMANCE
Fundraising activities
Our strategy on voluntary external fundraising is required to keep awareness of the pool in the public eye around the Lune Valley and help meet every increasing energy and operational costs.
Unrestricted fundraising:
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We received enormous support through our second Sponsored Swim - participants (adults and children) and raised nearly £2000 in the process.
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Very successful Christmas raffle with amazing prizes kindly donated by local businesses and supporters.
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Significant donations from local supporters to help towards covering the costs of the summer shutdown
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Over £100 raised from the second hand book stall at Booths Kirkby Lonsdale
All of the fundraising above was unrestricted and was used to subsidise the running costs of the pool.
We were also successful in our grant applications to:
Operations:
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3R fund - £250 funded lane ropes, flags, whiteboards
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Boost - £750 swim lesson cue cards
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Swimming Pool Sustainability Fund Revenue grant - £2306 to go towards the increased costs of utilities and chemicals in 2024
Investment work:
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Lancashire County Council Local Members Grant - £500 towards legal costs associated with the investment work
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Swimming Pool Sustainability Fund Capital grant - £72,906. PV panels and batteries, Air Handling Unit
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Rural England Prosperity Fund - £83,921. Roof and LED lights in pool hall.
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LUNE VALLEY COMMUNITY SOCIETY LTD
Report of the Trustees for the Year Ended 31st December 2024
FINANCIAL REVIEW Financial position
There was an overall deficit in the year of £19,516 compared to a surplus of £1,660 in 2023.
Firstly, this deficit includes £4,784 of fundraising, donations and memberships. A reduction on the £6,783 raised in 2023. The local community continues to generously support LVCS and these amounts are very much appreciated in these difficult times.
Stripping out the income and expenditure associated with the refurbishment of the pool, this produced a small increase in operating losses compared with 2023.
The big story of the year was the closure of the pool over the summer to install a new roof, LED lights and solar panels to ensure the sustainability of the pool. The cost was entirely met by grants. - 2 restricted government grants secured to cover this high expenditure as well as a local members grant of £500 towards the costs of licences. These government grants were the Swimming Pool Sustainability Fund capital grant of £72,906 and the Rural England Prosperity Fund grant of £83,921.
In addition to the investment work, £21,408 was spent on other repairs and maintenance. Grants for £750 from the Boost Charitable Trust and £250 from the 3R covered some specific items within this cost and so there was a net repairs and maintenance cost after grant funding of £20,408 compared with £7,199 in 2023.
This summer closure notwithstanding, the pool managed to keep income at the same level of £164,549 compared with £164,514 in 2023.
The cost of heating and lighting of £25,916 is a reduction from the £31,648 incurred in 2023. This includes part year benefits of the investment work which will also accrue in future financial years.
Most other costs remained consistent in a time of rising costs. The expectation is that the work carried out will allow ongoing savings in administration costs. In addition, price increases have been set in place to offset the rising cost of personnel with the expectation that this will minimise the operating deficit going forward.
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LUNE VALLEY COMMUNITY SOCIETY LTD
Report of the Trustees
for the Year Ended 31st December 2024
FINANCIAL REVIEW
Reserves and financial viability
The Reserves Policy for the Charity was reviewed in 2021 to retain reserves of 6 months running costs. This year these have risen and so retained reserves should be £12,000
All remaining funds are used in the management and running of the facility.
At 31st December the General Fund had a positive balance of £23,303 (2023: £42,819).
This fund contained the assets totalling £38,330 including a cash balance of £25,514 (2023: £26,072) plus Trade Debtors to be received from customers, grants and gift aid of £5,526 (2023 £21,601). All of these Debtors are expected to pay.
These assets were offset by Trade Creditors of £7,737(2023: £4,854).
At 31st December the Restricted Fund had a nil balance (2023: £nil).
This fund contained Trade Debtors to be received from grants of £7,290 (2023 £nil). All of these Debtors are expected to pay. This asset was offset by Trade Creditors of £7,290 (2023: £nil).
The Trustees feel that the charity has enough reserves and is in a stable position to fulfil its activities in 2025 and beyond.
FUTURE PLANS
We will continue to review the timetable to ensure we offer sessions that meet our customer's needs and remain financially viable to run, and introduce new sessions wherever possible. We will also monitor our running costs to ensure we are as efficient as possible with our funds.
Following the Energy Efficiency Audit of the pool undertaken by specialist consultants we have developed an investment plan for the pool to ensure it becomes sustainable into the future. We have found funding and delivered the majority of the plan, however we still have to find funding for, variable speed drive pumps, replacement pool cover, lagging for pipes and light sensors in the changing rooms. We are working hard to source funding to cover the £25k costs.
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.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number
CE012541 (England and Wales)
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LUNE VALLEY COMMUNITY SOCIETY LTD
Report of the Trustees
for the Year Ended 31st December 2024
Registered Charity number
1176086
Registered office
Lune Valley Community Swimming Pool Melling Road Hornby Lancaster Lancashire LA2 8LH
Trustees
D J Collins (resigned 18.6.24) R D Carter (resigned 31.10.24) P Mugford J Mugford H Mee (appointed 18.6.24) J Thornhill (appointed 18.6.24) P Kenyon (appointed 18.6.24)
Independent Examiner
David Wootton & Co Main Street Wray Lancaster LA2 8QA
Approved by order of the board of trustees on 6th July 2025 and signed on its behalf by:
P Mugford - Trustee
7
Independent Examiner's Report to the Trustees of Lune Valley Community Society Ltd
Independent examiner's report to the trustees of Lune Valley Community Society Ltd ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2024.
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.
8
Independent Examiner's Report to the Trustees of Lune Valley Community Society Ltd
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 Chartered Institute of Management Accountants, which is one of the listed bodies.
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:
-
accounting records were not kept in respect of the Company as required by Section 386 of the 2006 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 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
-
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.
David Wootton
The Chartered Institute of Management Accountants
David Wootton & Co Wray Lancaster
6th July 2025
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LUNE VALLEY COMMUNITY SOCIETY LTD
Statement of Financial Activities for the Year Ended 31st December 2024
| Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 4,561 Charitable activities Administration of Lune Valley Community Swimming Pool 164,549 Other trading activities 2 2,528 Investment income 3 444 Total 172,082 EXPENDITURE ON Raising funds - Charitable activities Administration of Lune Valley Community Swimming Pool 191,598 Total 191,598 NET INCOME/(EXPENDITURE) (19,516) RECONCILIATION OF FUNDS Total funds brought forward 42,819 TOTAL FUNDS CARRIED FORWARD 23,303 |
Restricted funds £ 158,327 - - - 158,327 - 158,327 158,327 - - - |
2024 Total funds £ 162,888 164,549 2,528 444 330,409 - 349,925 349,925 (19,516) 42,819 23,303 |
2023 Total funds £ 14,519 164,514 5,528 352 184,913 224 183,029 183,253 1,660 41,159 42,819 |
|---|---|---|---|
The notes form part of these financial statements
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LUNE VALLEY COMMUNITY SOCIETY LTD
Balance Sheet 31st December 2024
| Unrestricted Restricted fund funds Notes £ £ CURRENT ASSETS Debtors 7 12,816 7,290 Cash at bank 18,224 - 31,040 7,290 CREDITORS Amounts falling due within one year 8 (7,737) (7,290) NET CURRENT ASSETS 23,303 - TOTAL ASSETS LESS CURRENT LIABILITIES 23,303 - NET ASSETS 23,303 - FUNDS 9 Unrestricted funds TOTAL FUNDS |
2024 Total funds £ 20,106 18,224 38,330 (15,027) 23,303 23,303 23,303 23,303 23,303 |
2023 Total funds £ 21,601 26,072 47,673 (4,854) 42,819 42,819 42,819 42,819 42,819 |
|---|---|---|
The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.
The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.
The notes form part of these financial statements
continued...
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LUNE VALLEY COMMUNITY SOCIETY LTD
Balance Sheet - continued 31st December 2024
The trustees acknowledge their responsibilities for
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(a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
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(b) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.
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 6th July 2025 and were signed on its behalf by:
P Mugford - Trustee
J Mugford - Trustee
The notes form part of these financial statements
12
LUNE VALLEY COMMUNITY SOCIETY LTD
Notes to the Financial Statements for the Year Ended 31st December 2024
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
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.
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.
Taxation
The charity is exempt from corporation 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.
continued...
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LUNE VALLEY COMMUNITY SOCIETY LTD
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
1. ACCOUNTING POLICIES - continued
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.
2. OTHER TRADING ACTIVITIES
| Fundraising events 3. INVESTMENT INCOME Deposit account interest |
2024 £ 2,528 2024 £ 444 |
2023 £ 5,528 2023 £ 352 |
|---|---|---|
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31st December 2024 nor for the year ended 31st December 2023.
Trustees' expenses
Trustees only received reimbursed expenses.
continued...
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LUNE VALLEY COMMUNITY SOCIETY LTD
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
5. STAFF COSTS
The average monthly number of employees during the year was as follows:
| Pool Manager No employees received emoluments in excess of £60,000. 6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestricted fund £ INCOME AND ENDOWMENTS FROM Donations and legacies 13,333 Charitable activities Administration of Lune Valley Community Swimming Pool 164,514 Other trading activities 5,528 Investment income 352 Total 183,727 EXPENDITURE ON Raising funds 224 Charitable activities Administration of Lune Valley Community Swimming Pool 181,843 Total 182,067 NET INCOME 1,660 RECONCILIATION OF FUNDS Total funds brought forward 41,159 |
2024 2 Restricted funds £ 1,186 - - - 1,186 - 1,186 1,186 - - |
2023 2 Total funds £ 14,519 164,514 5,528 352 184,913 224 183,029 183,253 1,660 41,159 |
|---|---|---|
continued...
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LUNE VALLEY COMMUNITY SOCIETY LTD
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
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6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted Restricted Total
fund funds funds
£ £ £
TOTAL FUNDS CARRIED FORWARD 42,819 - 42,819
7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 5,526 10,635
Other debtors 14,580 10,966
20,106 21,601
8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade creditors 7,634 4,854
Other creditors 7,393 -
15,027 4,854
9. MOVEMENT IN FUNDS
Net
movement At
At 1.1.24 in funds 31.12.24
£ £ £
Unrestricted funds
General fund 42,819 (19,516) 23,303
TOTAL FUNDS 42,819 (19,516) 23,303
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continued...
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LUNE VALLEY COMMUNITY SOCIETY LTD
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
9. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Roof, LED, PV and AHU works Grants for specific items TOTAL FUNDS Comparatives for movement in funds Unrestricted funds General fund TOTAL FUNDS |
Incoming resources £ 172,082 157,327 1,000 158,327 330,409 At 1.1.23 £ 41,159 41,159 |
Resources Movement expended in funds £ £ (191,598) (19,516) (157,327) - (1,000) - (158,327) - (349,925) (19,516) Net movement At in funds 31.12.23 £ £ 1,660 42,819 1,660 42,819 |
|---|---|---|
continued...
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LUNE VALLEY COMMUNITY SOCIETY LTD
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
9. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds LCC Fund 3R Fund for equipment purchase |
Incoming Resources resources expended £ £ 183,727 (182,067) 686 (686) 500 (500) |
Movement in funds £ 1,660 - - |
|---|---|---|
| 1,186 (1,186) |
- | |
| TOTAL FUNDS | 184,913 (183,253) |
1,660 |
| A current year 12 months and prior year 12 Unrestricted funds General fund |
months combined position is as follows: Net movement At At 1.1.23 in funds 31.12.24 £ £ £ 41,159 (17,856) 23,303 |
|
| TOTAL FUNDS | 41,159 (17,856) |
23,303 |
continued...
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LUNE VALLEY COMMUNITY SOCIETY LTD
Notes to the Financial Statements - continued for the Year Ended 31st December 2024
9. 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 Roof, LED, PV and AHU works Grants for specific items TOTAL FUNDS |
Incoming resources £ 355,809 157,327 1,000 158,327 515,322 |
Resources Movement expended in funds £ £ (373,665) (17,856) (157,327) - (1,000) - (158,327) - (533,178) (17,856) |
|---|---|---|
10. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31st December 2024.
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LUNE VALLEY COMMUNITY SOCIETY LTD
Detailed Statement of Financial Activities for the Year Ended 31st December 2024
| INCOME AND ENDOWMENTS Donations and legacies Donations Grants Other trading activities Fundraising events Investment income Deposit account interest Charitable activities Income from Lune Valley Community Swimming Pool Total incoming resources EXPENDITURE Raising donations and legacies Sundries Charitable activities Wages Pensions Insurance Light and heat Telephone Advertising Carried forward |
2024 £ 2,255 160,633 162,888 2,528 444 164,549 330,409 - 29,558 515 6,081 25,916 192 489 62,751 |
2023 £ 1,255 13,264 14,519 5,528 352 164,514 184,913 224 27,776 450 4,656 31,648 192 251 64,973 |
|---|---|---|
This page does not form part of the statutory financial statements
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LUNE VALLEY COMMUNITY SOCIETY LTD
Detailed Statement of Financial Activities for the Year Ended 31st December 2024
| Charitable activities Brought forward Costs of Sales Repairs and Maintenance Other running costs Bank Charges Teachers and Lifeguards Bad debts Support costs Governance costs Accountancy and legal fees Legal fees Total resources expended Net (expenditure)/income |
2024 £ 62,751 16,618 178,735 3,274 1,187 84,117 402 347,084 716 2,125 2,841 349,925 (19,516) |
2023 £ 64,973 13,093 8,385 6,105 1,193 88,564 - 182,313 716 - 716 183,253 1,660 |
|---|---|---|
This page does not form part of the statutory financial statements
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LVSP Accounts 2024
Final Audit Report
2025-07-06
Created: 2025-07-04 By: David Wootton (david@woottonandco.com) Status: Signed Transaction ID: CBJCHBCAABAAAQmNPYcsm2qC8TNXSdWtvae_mMjP2lyS
"LVSP Accounts 2024" History
Document created by David Wootton (david@woottonandco.com)
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Document emailed to chairman@lunevalleypool.com for signature
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- David Wootton (david@woottonandco.com) replaced signer chairman@lunevalleypool.com with Philip Mugford (p.mugford@janusautomotive.co.uk)
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Email viewed by Philip Mugford (p.mugford@janusautomotive.co.uk)
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- Document e-signed by Philip Mugford (p.mugford@janusautomotive.co.uk)
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Signer JOANNE BURRIS (jmugford@hotmail.co.uk) entered name at signing as JOANNE MUGFORD 2025-07-06 - 10:12:38 GMT- IP address: 148.252.148.187
Document e-signed by JOANNE MUGFORD (jmugford@hotmail.co.uk)
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Document emailed to David Wootton (david@woottonandco.com) for signature
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Document e-signed by David Wootton (david@woottonandco.com) Signature Date: 2025-07-06 - 13:31:10 GMT - Time Source: server- IP address: 148.252.19.37
Agreement completed.
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