Charity No. 1178538
Building Circles
TRUSTEES REPORT
and
FINANCIAL STATEMENTS
For the year ended 31 March 2023
Building Circles
TRUSTEES REPORT For the year ended 31 March 2023
1. Report of the Trustees
The trustees present their annual report and financial statements of the charity for the year ended 31st March 2023. The Financial statements have been prepared in accordance with the accounting policies set out in Note 1 to the accounts and comply with the charity’s constitution. The Trustees have complied with their duty to have regard to guidance issued by the Charity Commission on public benefits.
2. Reference and Administrative Details
Building Circles uses the ‘Foundation’ Model Constitution of a Charitable Incorporated Organisation of which the only voting members are its charity trustees. The constitution was adopted on the 8 May 2018 and the conversion from an Unincorporated Trust to a Charitable Incorporated Organisation was approved by the Charity Commission on the 29 May 2018, registration number 1178538.
The Organisation’s address is: Cranwood, Lower Washwell Lane, Painswick, GL6 6XW
3. Structure, Governance and Management
The first trustees were appointed under the Foundation constitution on 8 May 2018. Apart from the first charity trustees, every trustee must be appointed for a term of four years by a resolution passed at a properly convened meeting of the charity trustees. In selecting individuals for appointment as charity trustees, the charity trustees have regard to the skills, knowledge and experience needed for the effective administration of the CIO. New trustees are usually recruited through the agency of existing members of the board.
The following Trustees served during the period ended 31 March 2023:
Frances Watson (Chair) Linda Morris (Treasurer) Craig Pumfrey (resigned June 2022) Sophie Ayre Jon Minall Andy Rozwadowski
The Accounts have been independently examined by:
Ed Marsh, FCA, DChA Burton Sweet Limited Chartered Accountants The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
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Building Circles
Bankers to the Trust are:
Unity Trust Bank plc, 9, Brindley Place, Birmingham, B1 2HB
The Trust has employed the following staff on a part-time basis during the accounting year:
Helen Kay, CEO Louise Worgan, Training Manager (Resigned 8[th] July 2022) Louise Waller, Training Manager (Appointed 6[th] September 2022) Jo Sutherst, Trainer/Administrator Katy Dundas, Activities and Volunteer Coordinator Nicky Gamble, Finance Manager Alice Mansley, Administrative Assistant (appointed 9[th] January 2023) Brian Wilcox, Gig Buddies Coordinator (appointed 13[th] March 2023)
4 Objectives and Activities
The objectives of the Trust are:
The promotion of social inclusion amongst those who may have additional sensory or communication disabilities and who are socially excluded from society, or parts of society, because of their disability. To enable them to experience more fulfilling lives through such training, education and services as the Trustees deem appropriate.
The relief of those in need with learning disabilities to enable them to live safer lives through the provision of training to protect them from abuse in their communities.
4.1 Empowering socially isolated people with learning disabilities.
In achieving this objective, the Trust seeks to provide friendship and support to individuals with learning disabilities, which may be severe in nature. These individuals, known as our focus people, will have been identified in conjunction with the relevant statutory agencies or referred to us by their carers. Friendships are established by trained volunteers who are matched with focus people with similar interests. Building Circles also aims to encourage peer group friendships to enable people to develop wider circles of contacts in their communities.
As our charity developed, the number of people referred to us exceeds the number of volunteers available. We are active members of the Gloucestershire Learning Disability Partnership Board and work closely with many other organisations, including Gloucestershire County Council (GCC), the NHS, Gloucestershire Constabulary, GlosCol, Inclusion Gloucestershire, the University of Gloucestershire, Gloucestershire Social Services, and many local disability charities.
4.2 Enabling people with learning disabilities in Gloucestershire to lead safer lives.
In 2015, people with learning disabilities informed Building Circles that one of the factors contributing to their isolation is the bullying they experience from school children on public transport and in public places. In response to this, we developed a workshop to enable children to understand the distress bullying causes. We recruited co-trainers with experience of bullying by school children to deliver training in secondary schools across Gloucestershire.
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Building Circles
In 2016, Building Circles was given the opportunity to develop and run training for all people with learning disabilities in Gloucestershire to help protect them from sexual abuse. It is delivered in ways appropriate to the understanding of the participants. One of the tutors has learning disabilities herself. Further training packages have now been developed.
5. Activities and Achievements in 2022/23
Without exception, a referral to our service will state that the individual is lonely, with this condition affecting their wellbeing as significantly as any barriers attributed to disability. Our wide-reaching impact is achieved through the five, distinct yet interlinked, functions of our charity:
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Matched Friendships – to introduce participants and volunteers by shared interest or location to go out and enjoy activities together.
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Training - to increase skills, knowledge, and confidence around accessing the community safely and how to make healthier choices in life.
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Social Events - to have fun and meet new friends.
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Group Led Activity Workshops - (including two allotments) to introduce new skills and interests and signpost to existing community groups and opportunities.
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Gig Buddies – to stay out late, have fun and go to live music events with a buddy.
The guiding focus of our work is:
Connecting people with learning disabilities to volunteers with shared interest to expand their friendship circles and to enjoy mainstream cultural activities.
Training and upskilling people with learning disabilities to understand how to stay safe in their community and online, how to have a voice and advocate for themselves and be more in control of their own health and wellbeing.
Supporting people with learning disabilities to access areas of personal interest to them with people other than family members and paid staff.
We were enormously proud to be recently described by an Expert by Experience as “the people who keep the importance of friendship on the table in the County.”
Referrals to our service come from Clinical Psychologists, the GCC Learning Disability Operations Team, Support Workers, Family members and Carers, Social Prescribers, Learning Disability Nurses, and Self Referrers. Sadly, referral rates far outweigh the number of new Volunteers coming forward. Creative approaches to increasing our capacity in conjunction with volunteer recruitment is a priority.
5.1 Focus People
Building Circles has over 200 people with learning disabilities on our database. We have 21 matched friendships as well as friendships that focus people have generated among themselves. Contact between focus people and their volunteers has resumed. Sadly, we lost 6 of our friends with learning disabilities during Covid. We continue to manage a waiting list for our matched friendship service, but recruiting new volunteers is proving more challenging than pre-pandemic.
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Building Circles
5.2 Volunteers
We currently have 30 regular volunteers who are matched with focus people or help at the allotments and with other activities. The length of the friendships ranges between six months and twelve years.
5.3 Social Events
Our programme of social activities for people with learning disabilities, their carers and volunteers used to run on a two-monthly basis, involving large groups of people each time. We now hold smaller gatherings in line with our post COVID-19 Policy. In 2022 we held two skittles lunches, a canal trip, a Christmas party, and a Valentine party, and ran two taster courses of 6 sessions each in Cheltenham and Stroud. To facilitate peer group friendship, we arranged a coffee morning drop- in session in Stonehouse, but this was not successful. It is hoped to try this again at a different venue.
5.4 Hobby Workshops
Our Cheltenham cookery workshop re-commenced in October 2022 at the WI Hall, Prestbury, Cheltenham.
5.5 Care-to-Grow Gardening Project
The allotments in Quedgeley and Prestbury reopened in April 2022. They are well supported by volunteers and focus people and produce good crops. They also provide welcome opportunities for socialising.
5.6 Gig Buddies
Building Circles was successful in their bid to bring the highly successful franchise ‘Gig Buddies’ to Gloucestershire and in March 2023 appointed our first Gig Buddies Coordinator.
5.7 Emotional Wellbeing Training Package
Referrals to our training, and feedback received during training sessions has highlighted a need to move forward, not forgetting the pandemic, but enabling people to move on with their lives. There is still a great need for support with wellbeing and packages of support in the form of workshops on wellbeing and mindfulness are now being delivered. In response, our Mindfulness and Wellbeing packages have been reviewed and redesigned into a more practical workshop format which allows time for reflective thought on feelings and emotions. We support people with how to deal with times in their lives when they are anxious or worried and equip them with a range of coping strategies and techniques. These new sessions have been very well received.
5.8 Sexual Abuse Prevention Courses and additional Training Packages
All the training since September 2022 has been delivered face to face as opposed to online, either in group or one to one sessions, according to need. From April 2022 to April 2023 training has been delivered to over 1500 participants. The packages of training have been redesigned, moving away from PowerPoint to a more interactive and small group discussion format. We now have tailor made packages of training which are more workshop focused, allowing for greater interaction, discussion and group or
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Building Circles
individual participation. The feedback we have received is that this revised method is achieving greater and longer lasting outcomes for the individual.
In addition to our ongoing collaboration with GlosCol, training continues to be delivered in groups settings. These include:
Gloucestershire Inclusion Hub in Gloucester, Cheltenham, and the Forest of Dean 3rd Space (new training) Raynsford Care Oakley Adult Opportunity Centre Milestones School Alderman Knight School National Star College PACE
Our bespoke training packages include:
Sexual abuse prevention Basic sex education Sexual orientation Drug abuse awareness Financial abuse prevention Internet safety Healthy friendships Healthy relationships Self-advocacy Racism and hate crime Prevent – various differentiated packages covering extremism, radicalization and terrorism Wellbeing and mindfulness Bereavement and grief
The training packages; men’s health, women’s health and menopause are not currently being delivered and we have not received requests for these.
We are currently developing a more robust system to measure the impact of our training. This will involve all participants at the point of training and at set intervals post training to measure sustainability and longer-term impact for those individuals in their communities. We are currently trailing this with all Gloucestershire College campuses. It is vital we measure the impact of the work we are doing as charity to ensure we secure funding going forward from both Gloucestershire County Council, National Lottery, and any other organisations we may bid to for funding.
5.9 Sex Education
While providing training on sexual abuse prevention it became apparent that many people with learning disabilities have little understanding of sex and how their bodies work. A grant from the National Lottery in 2019 enabled Building Circles to set up basic sex education workshops.
Now that we are back to delivering all of our training face to face we are delivering this training across the county, to all Gloucestershire College campuses as well as to individuals through website referrals and word of mouth.
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Building Circles
6. Contribution of Volunteers
Our volunteers, who are matched with focus people in general spend two to four hours per month with them. Other volunteers help at events and the allotments.
The Chair spends the equivalent of six days a month on Circles matters, the Treasurer spends the equivalent of 2 days a month supporting service delivery and financial management respectively. Additional time is required for accounts preparation. Other Trustees have supported the CEO and the Chair in various capacities for 1 day per month.
The value of this time donated by Volunteers and Trustees supports the operational costs of the charity to the value of approximately £50,000 per annum.
7. How we measure performance
Our performance is measured by feedback from the focus people themselves, either spontaneously, during discussion with more verbally able individuals, or from comments from carers and volunteers speaking on behalf of the focus people. In February 2023 we held a Development Day with staff, volunteers and focus people and collected valuable feedback.
Contact with volunteers helps us monitor how individual friendships are developing and we often hear comments that the focus people enjoy the activities they share, are happier, more relaxed, and more inclined to take an active role.
Through our contact with families and residential homes we monitor any problems or issues that arise. Family members and staff tell us that these friendships make a significant difference in the wider lives of the focus people, evidenced by increasing confidence, independence, and general wellbeing.
Our performance is also measured by our funders, who require regular feedback on agreed goals. We have regular meetings with our primary funders; Gloucestershire County Council and the National Lottery Reaching Communities Fund.
8. Other Achievements in 2022
Building Circles now has a permanent office in Stonehouse, secured at a significantly reduced rent of £2,700 per annum.
The address is The Mill, Upper Mills Estate, Bristol Road, Stonehouse, GL10 2BT.
9. Future direction of the Organisation
The following actions are planned:
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Build up our volunteer base and fully resume core social activities.
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Embed co-production across all activities Building Circles designs and delivers.
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Develop better systems for monitoring and understanding the impact of our activities.
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Broaden our offer to include supporting groups of friends as well as the 1:1 friendships that we continue to support.
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Look at new opportunities for development in line with the Charity’s vision and overall needs of people with learning disabilities in the County.
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Explore the potential for our training to generate income that can contribute to the core costs of our charitable activities.
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Continue to prioritise fundraising for core costs.
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Continue accessing Corporate Sponsorship from local businesses.
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Building Circles
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Project a clearer identity for Building Circles through publicity, marketing, and social media.
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Collaborate with charities with similar aims to share ideas and develop joint bids.
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Continue to be ambassadors for people with learning disabilities in our own communities.
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Continue to offer paid employment and skills development to people with learning disabilities by careful mentoring and support.
10. Financial Review
10.1 Financial results
The financial statements have been prepared in accordance with Note 1 to the Accounts.
The income from donations this year was £1,410 which is once again significantly lower than last year (£5,758 in 2021/22). The total grants of £12,235 plus charitable activity grants of £115,768 (128,003) show a significant increase from 2021/22 (£73,653) due to the new Gig Buddies Project. Operational costs reduced slightly to £119,567 (£126,112 in 2021/22). As a result of the excess of income over expenditure the reserves increased from £126,979 in 2021/22 to £138,921 in 2022/23. A five-year funding strategy has been developed to create a more secure mixture of funding sources to bring funding and expenditure more into balance. It is anticipated that general fundraising will continue to be a challenge due to the cost-of-living crisis and the war in Ukraine.
10.2 Post Balance sheet impact of COVID-19
Although the impact of COVID-19 has significantly reduced, the Trustees continue to be vigilant regarding the residual impact on our client group and the vulnerability of people with learning difficulties to the disease.
There are no significant post balance sheet events in the current year although the current level of inflation in the UK may impact on ongoing costs and pay in the coming accounting year.
Funds of £126,979 were carried forward into 2022/23 which is approximately 12 months running costs even if further substantive funding grants are not secured. With the new income streams secured in 2022/23, this has increased to £138,921, although some income has been received ahead of significant expenditure on the projects. The Trustees consider that because of the action taken to minimise ongoing operating costs during the pandemic and by improving the recurrent level of funding, the charity is a going concern. Further resumption of operations in 2023/24 will increase costs, but a more robust financial strategy will improve fund availability. Detailed budgets and financial controls have been implemented in the last year.
10.4 Reserves Policy
The Trustees have adopted a prudent approach to ensure that the Unrestricted Funds Reserve does not fall below a minimum level required to ensure that, if circumstances changed for whatever reason, the Charity could meet its financial obligations and allow the operations of the charity to be funded for at least 2 months without drawing on any Restricted Funds.
The Trustees have agreed that, as the operating costs and staffing levels have been maintained at a consistent level and controls over staff and other costs has been improved, the minimum level of the general reserve should be maintained at £25,000 with a new maximum set at £50,000. The setting of a
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Building Circles
maximum will ensure funds are properly applied for the purpose for which they were donated. Free reserves at the year-end were £30,343 (2022: £40,572). There are also several restricted funds that can be applied to staffing costs, which is our biggest expense.
The financial statements have been prepared in accordance with Note 1 to the Accounts.
11. Risk Assessment
11.1 COVID-19
Although there are still risks, the impact of the COVID-19 is reducing as restrictions have ended. The charity has restarted operations on a modified basis but is vigilant for new variants and local surges in case numbers. This is particularly important due to the vulnerability of the focus group. Reliance on the Coronavirus Job Support Scheme has ceased. Restrictions and home working negatively impacted on staff and the risk of retaining key employees remains. There is a need to rebuild funds in line with the five-year funding strategy.
11.2 Economic Risks
The UK economy has an uncertain outlook due to the emergence of high inflation levels and rising interest rates as a serious threat as we recover from the impact of COVID-19. This is particularly acute with the cost of fuel which is further exacerbated by the conflict in Ukraine. The charity will continue diversifying its sources of income so that it is not reliant on a dominant donor and more emphasis on ongoing funding is planned to cover our recurrent costs and commitments. The lower cost base may not be able to be sustained but improved decision making will ensure maximum effectiveness of additional spending.
11.3 Operational Risks
The Trustees recognise there are several inherent risks in providing support services to individuals and running events in the community. There are policies in place to ensure these risks are mitigated by training and risk assessments. In addition, volunteers and staff are trained to monitor and escalate concerns to the appropriate authorities.
The charity continually monitors the effectiveness of its operational policies and their compliance. This includes such areas as data security and confidentiality, health and safety regulations, etc. Procedures are in place to ensure the charity complies with best practice in terms of quality assurance and reviews them regularly to reflect regulatory changes that are applicable to the Charity. Where appropriate, insurance policies are in place to reduce the impact of specific risk liabilities.
11.4 Financial Risks
Building Circles is responsible for securely receiving funds from donors, managing cash balances and accounting for costs incurred, and preventing any potential fraud. Financial accounting systems are in place to provide accurate and timely management information and ensure appropriate and transparent controls are in place for each fund. Regular reviews of the financial data are undertaken throughout the year and additional approval controls are in place over cash and bank transactions. The Financial systems have been moved to an on-line system to improve operational resilience and security. With personnel changes, the opportunity has been taken to review controls and procedures and improve them proportionately.
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11.5 With Thanks to our Funders
We are extremely grateful to the following funders who enable us to deliver our projects.
Gloucestershire County Council for our Abuse Prevention Training. National Lottery Reaching Communities Fund for our Basic Sex Education work. Gloucestershire County Council, Thriving Communities for our work with matched friendships. Barnwood Trust and the Gloucestershire Integrated Care Board for the Gig Buddies Project. Mayfield Home Trust for our social events.
Albert Hunt Trust and Edward Gosling Foundation for support with our operating costs.
Approved by the Trustees and signed on their behalf: Jul 28 2023
Chair
Treasurer
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Building Circles
Accounts for the year ended 31 March 2023
Independent examiner’s report to the trustees of Building Circles in Gloucestershire
I report to the trustees on my examination of the accounts of Building Circles (the Charity) for the year ended 31 March 2022, which are set out on pages 2 to 22.
Respective responsibilities of trustees and examiner
As the charity trustees of the Charity, 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 Charity’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Charity 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 to this report to enable a proper understanding of the accounts to be reached.
Ed Marsh, FCA, DChA Burton Sweet Limited The Clock Tower 5 Farleigh Court Old Weston Road Flax Bourton Bristol BS48 1UR
Jul 28 2023
Date: …………………………
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Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
| Charity Number 1178538 Statement of Financial Activities for year ended 31 March 2023 Building Circles Statement of Financial Activities for year ended 31 March 2022 |
|
|---|---|
| Income and endowments from: (Note 2) | Unrestricted funds Restricted income funds Total this year Unrestricted funds Restricted income funds Total last year £ £ £ £ £ £ |
| Donations and legacies | 1,410 12,235 13,645 16,245 24,398 40,643 |
| Charitable Activities | - 115,768 115,768 -1,496 40,264 38,768 |
| Investments Raising Funds |
1,338 - 1,338 83 - 83 758 - 758 |
| Total | 3,506 128,003 131,509 14,832 64,662 79,494 |
| Expenditure on: (Note 3) | |
| Raising Funds | 2,275 - 2,275 3,487 - 3,487 |
| Charitable Activities | 11,731 105,561 117,292 9,525 113,100 122,625 |
| Total Net income / (expenditure) |
14,006 105,561 119,567 13,012 113,100 126,112 -10,500 22,442 11,942 1,820 -48,438 -46,618 |
| Transfers between funds | - - - - - - |
| Net Movement in Funds | -10,500 22,442 11,942 1,820 -48,438 -46,618 |
| Reconciliation of Funds | |
| Total funds brought forward | 43,073 83,906 126,979 41,253 132,344 173,597 |
| Total funds carried forward | 32,573 106,348 138,921 43,073 83,906 126,979 |
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Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
| Charity Number 1178538 Building Circles Balance Sheet as at 31 March 2022 Balance Sheet as at 31 March 2023 |
Charity Number 1178538 Building Circles Balance Sheet as at 31 March 2022 Balance Sheet as at 31 March 2023 |
Charity Number 1178538 Building Circles Balance Sheet as at 31 March 2022 Balance Sheet as at 31 March 2023 |
|
|---|---|---|---|
| Fixed assets Tangible assets (Note 6) |
Unrestricted funds Restricted income funds Total this year Unrestricted funds Restricted income funds Total last year £ £ £ £ £ £ 104 - 104 375 - 375 |
||
| Total fixed assets | 104 - 104 375 - 375 |
||
| Current assets Debtors (Note 7) Cash at bank and in hand |
429 - 429 914 - 914 36,432 106,348 142,780 44,401 84,821 129,222 |
||
| Total current assets | 36,861 106,348 143,209 45,315 84,821 130,136 |
||
| Creditors: amounts falling due within one year (Note 8) |
4,392 - 4,392 2,617 915 3,532 | ||
| Net current assets/(liabilities) | 32,469 106,348 138,817 42,698 83,906 126,604 |
||
| Total assets less current liabilities | 32,573 106,348 138,921 43,073 83,906 126,979 |
||
| Total Net assets | 32,573 106,348 138,921 43,073 83,906 126,979 | ||
| Funds of the Charity | |||
| Unrestricted income funds | 32,573 32,573 43,073 43,073 |
||
| Restricted income funds (Note 10) | 106,348 106,348 83,906 83,906 |
||
| Total Charity funds | 32,573 106,348 138,921 43,073 83,906 126,979 | ||
| Signed by two trustees on behalf of all the trustees Chair Treasurer |
Date of approval Signature Print Name Frances Watson Jul 28 2023 Linda Morris Jul 28 2023 |
||
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Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
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Notes to the accounts
Note 1 Accounting Policies
1.1 Basis of accounting
The financial statements have been prepared in accordance with the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing
their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 and the Financial Reporting Standard applicable in the United
Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011 and UK Generally Accepted Practice as it applies from 1 January 2019.
The accounts (financial statements) have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true
and fair view’. This departure has involved following 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) issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1
April 2005 which has since been withdrawn.
1.2 Reporting of Grant Income and Costs related to fund raising
The 2022/23 income received as Grants specifically for the provision of services has been classified as appropriate under Charitable Activities in line with the 2021/22 accounts. The costs incurred in raising funds
(predominantly bid preparation) have been separately disclosed in the 2021/22 and 2022/23 figures. Costs during COVID -19 were disproportionate as many donations and unrestricted grants fell significantly in
both accounting years.
1.3 Preparation of the accounts on a going concern basis
The Coronavirus Job Retention Scheme was used extensively to protect the Charities resources during 2020/21 when close contact activity ws not possible.This petered out in early 2021/22 as restrictions
reduced. Funds of £127k were brought forward from 2021/22. We have continued to operate flexibly as restrictions have allowed including on-line training and wider use of social media. With the healthy
fundholding and a clear fundraising strategy the charity is a going concern. Many cost improvements have been made during the year and will continue into 2023/24. New funding for the Gig Buddies project and
the expansion of the training programme will set us in good stead for the coming year.
1.4 Income recognition
All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Donations are recognised when the Charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance before the
charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable
that those conditions will be fulfilled in the reporting period.
Investment Income; interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the
bank.
No benefits in kind (e.g.office space) were received in 2022/23.
Volunteer help; the value of any voluntary help received is not included in the accounts but is described in the trustees’ annual report.
1.5 Fund Accounting
Unrestricted funds are available to spend on activities that further any of the purposes of the charity. Restricted funds are donations which the donor has specified are to be solely used for particular areas of the
Trust’s work or for specific projects being undertaken by the Charity.
1.6 Expenditure Recognition
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 settlement will be required and the amount of the
obligation can be measured reliably.
All expenditure is accounted for on an accruals basis. All expenses including support costs and governance costs are allocated or apportioned to the applicable expenditure headings.
1.7 Governance Costs
Includes costs, where incurred, of the preparation and examination of statutory accounts, the costs of trustee meetings and cost of any legal advice to trustees on governance or constitutional matters.
1.8 Tangible Fixed assets and depreciation
All assets costing more than £500 are capitalised and valued at historical cost. Depreciation is charged on furniture and equipment on a straight-line basis over their estimated useful life of five years from the year
of acquisition.Where an asset is purchased on or close to the end of the accounting period, depreciation starts in the next accounting year.
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Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
Note 2 |
Notes to the a Analysis of income |
Notes to the a Analysis of income |
ccounts (cont) | ccounts (cont) |
|---|---|---|---|---|
| Unrestricted Funds £ Income Type |
Restricted Unrestricted Funds Funds £ £ £ Total This year 2022/23 |
Restricted Funds £ £ Total Last Year 2021/22 |
||
| Donations | Companies and Private Charitable Foundations - |
12,235 12,235 7,402 | 27,483 34,885 | |
| Coronavirus Job Support Scheme - Donations 1,410 |
- - 3,085 - 1,410 5,758 |
-3,085 - - 5,758 |
||
| Total 1,410 |
12,235 13,645 16,245 | 24,398 40,643 | ||
| Raising Funds | FundraisingIncome 758 |
- 758 - | - - | |
| Total 758 | - 758 - | - - | ||
| Charitable activities | Gloucestershire County Council, South Gloucester Council and the NHS - Companies and Private Charitable Foundations - |
54,757 54,757 -1,496 61,011 61,011 - |
40,264 38,768 - - |
|
| Total - | 115,768 115,768 -1,496 |
40,264 38,768 | ||
| Investment income | Bank Interest 1,338 |
- 1,338 83 | - 83 | |
| Total 1,338 | - 1,338 83 |
- 83 | ||
| Note 3 | Analysis of expenses | |||
| Unrestricted Funds £ Fundraising costs (Salaries, NI, Pension) 2,275 Expense Type |
Restricted Total Unrestricted Funds This year Funds £ £ £ - 2,275 3,487 |
Restricted Total Funds Last year £ £ - 3,487 |
||
| Raising Funds | ||||
| Total 2,275 | - 2,275 3,487 |
- 3,487 | ||
| Charitable activities | Salaries, NI and pension | -57 | 89,522 89,465 -126 120 3,560 1,479 10,415 12,099 1,540 |
99,712 99,586 219 1,698 6,087 7,627 |
| Recruitment and payroll fees | 3,440 | |||
| Volunteer and staff travel and associated costs | 1,684 | |||
| Workshop costs Office costs, rent, utilities, telephone, postage Insurance Printing and stationery Publicity, marketing costs IT costs Social inclusion events Governance costs |
- 3,503 947 373 360 836 83 291 |
282 282 368 344 3,847 234 - 947 1,127 157 530 215 - 360 912 383 1,219 513 1,466 1,549 220 2,872 3,163 2,582 |
383 751 4,505 4,739 - 1,127 158 373 118 1,030 1,859 2,372 59 279 - 2,582 |
|
| Depreciation | 271 | - 271 461 | - 461 | |
| Total 11,731 |
105,561 117,292 9,525 |
113,100 122,625 |
||
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Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
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Notes to the accounts (cont)
Note 4 Details of certain items of expenditure
4.1 Trustee Remuneration
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity
or a related entity in either the current or previous accounting period.
4.2 Trustee expenses
None of the trustees have claimed any expenses from the charity even though they are authorised to claim travel costs to
Trustee and other authorised meetings. This applies to both accounting years.
No training fees nor related travel expenses were waived by a Trustee during either accounting year.
4.3 Fees for examination of the accounts This year Last year
£ £
Independent examiner’s fees for reporting on the accounts 1,086 1,020
Other fees (for example: advice, consultancy, accountancy services) paid to the independent
270 240
examiner or auditor
Note 5 Paid employees
This year Last year
5.1 Staff Costs
£ £
Gross wages, salaries and benefits in kind 87,027 95,521
Employer’s National Insurance costs 1,128 2,966
Pension costs (defined contribution scheme) 1,310 1,099
Total staff costs 89,465 99,586
No employees had employee benefits in excess of £60,000 (2021/22 none). The employee benefits received by the
Charity CEO, Helen Kay, for the year totalled, £34,964. (£27,732 in 2021/22)
5.2 Average number of full-time equivalent employees in the year This year Last year
Number Number
Fundraising 0.1 0.1
The parts of the charity where the employee works
Charitable Activities 3.4 3.7
Total 3.5 3.8
Amount of pension contributions recognised as an expense
£1,310 £2,966
The cost of the scheme charged is equal to the contributions payable in the reporting period. Any liability and expenses are
allocated to unrestricted funds and restricted funds on the same basis as other employee-related costs unless the terms of
a restriction prohibit the allocation of such costs to a restricted fund..
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Notes to the accounts (cont)
Note 4 Details of certain items of expenditure
4.1 Trustee Remuneration
None of the trustees have been paid any remuneration or received any other benefits from an employment with the charity
or a related entity in either the current or previous accounting period.
4.2 Trustee expenses
None of the trustees have claimed any expenses from the charity even though they are authorised to claim travel costs to
Trustee and other authorised meetings. This applies to both accounting years.
No training fees nor related travel expenses were waived by a Trustee during either accounting year.
4.3 Fees for examination of the accounts This year Last year
£ £
Independent examiner’s fees for reporting on the accounts 1,086 1,020
Other fees (for example: advice, consultancy, accountancy services) paid to the independent
270 240
examiner or auditor
Note 5 Paid employees
This year Last year
5.1 Staff Costs
£ £
Gross wages, salaries and benefits in kind 87,027 95,521
Employer’s National Insurance costs 1,128 2,966
Pension costs (defined contribution scheme) 1,310 1,099
Total staff costs 89,465 99,586
No employees had employee benefits in excess of £60,000 (2021/22 none). The employee benefits received by the
Charity CEO, Helen Kay, for the year totalled, £34,964. (£27,732 in 2021/22)
5.2 Average number of full-time equivalent employees in the year This year Last year
Number Number
Fundraising 0.1 0.1
The parts of the charity where the employee works
Charitable Activities 3.4 3.7
Total 3.5 3.8
Amount of pension contributions recognised as an expense
£1,310 £2,966
The cost of the scheme charged is equal to the contributions payable in the reporting period. Any liability and expenses are
allocated to unrestricted funds and restricted funds on the same basis as other employee-related costs unless the terms of
a restriction prohibit the allocation of such costs to a restricted fund..
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16
Accounts for the Year ended 31st March 2023Charity Number 1178538
Building Circles
Notes to the accounts (cont)
Note 6 Tangible fixed assets
6.1 Cost or valuation
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Freehold Other land Plant, Fixtures, Payments Total
land & & buildings machinery fittings and on account
buildings and motor equipment and assets
vehicles under
constructio
£ £ £ £ £ £
Balance brought forward - - - 1,901 - 1,901
Additions - - - - - -
Revaluations - - - - -
Disposals - - - - - -
Transfers - - - - - -
Balance carried forward - - - 1,901 - 1,901
6.2 Accumulated depreciation and impairment provisions
Basis None None None SL None
Rate None None None 5Yrs None
Balance brought forward - - - 1,526 - 1,526
Depreciation charge for
year - - - 271 - 271
Impairment provisions - - - - - -
Revaluations - - - - - -
Disposals - - - - - -
Transfers - - - - - -
Balance carried forward - - - 1,797 - 1,797
6.3 Net book value
Brought forward - - - 375 375
Brought carried forward - - - 104 - 104
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17
Accounts for the Year ended 31st March 2023Charity Number 1178538
Building Circles
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Notes to the accounts (cont)
Note 7 Debtors and prepayments
Amounts falling due
Amounts falling due
Analysis of debtors after more than one
within one year
year
This year Last year This year Last year
£ £ £ £
Prepayments and accrued income 430 914 - -
Total 430 914 - -
Note 8 Creditors and accruals
Amounts falling due
Amounts falling due
Analysis of creditors after more than one
within one year
year
This year Last year This year Last year
£ £ £ £
Other creditors 3,036 2,152 - -
Accruals and deferred income 1,356 1,380 - -
Total 4,392 3,532 - -
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18
Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
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Notes to the accounts (cont)
Note 9 Funds
9.1 Fund descriptions
Fund Name Tupe of Fund Purpose and Restrictions
Gloucestershire County Council incl: Restricted Funding for new activity inclusion project
Building Better Lives Restricted Funding for management, administration and volunteer co-ordinator posts and to increase range of services
Sexual Abuse Prevention Restricted Funding for identified salary posts and training courses
Albert Hunt Restricted Funding for Christmas Social Event
Barchester Restricted Funding for allotments and workshops
Barnwood Restricted Funding for Gig Buddies project
CBC Restricted Funding for allotment management
Clinical Commissioning Group Restricted Funding for anti bullying project
Gloucestershire Community Foundation Restricted Funding for allotment management
Gloucestershire Disability Fund Restricted Funding for befriending service
Gostling Restricted Funding for staff salaries
Grocers Restricted Funding for salaries and office expenses
Henry Smith Restricted Funding for salaries and office expenses
Leathersellers Restricted Funding for salaries and office expenses
Mayfield Home Trust Restricted Funding for salaries and office expenses
National Lottery Restricted Funding to expand sex education training
Sing with Circles Restricted Funding for hall hire
South Gloucestershire Restricted Funding for new activity inclusion project
Thriving Communities Restricted Funding for Volunteer co-ordinator salary , alotment and workshops
Woodward Trust Restricted Funding for sexual abuse prevention training
Workshops Restricted Funding for workshops
General Unrestricted Funding for any purpose principally from donations and grants given without restrictions
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19
Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
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Notes to the accounts (cont)
Note 9 Funds
9.2 Fund balances
Fund Fund
balances Fund balances
Incoming Outgoing Gains and Incoming Outgoing Gains and
brought resources resources Transfers losses balances resources resources Transfers losses carried
Fund names forward 2021/22 carried 2022/23 forward
2021/22 2021/22 2021/22 2022/23 2022/23 2022/23
from forward to from
2020/21 2022/23 2022/23
£ £ £ £ £ £ £ £ £ £ £
Gloucestershire County Council - 35,000 -31,578 - - 3,422 15,000 -15,268 - - 3,154
Building Better Lives 12,838 - -12,367 - - 471 - -471 - - -
Sexual Abuse Prevention 10,849 18,000 -15,070 - - 13,779 39,757 -13,959 - - 39,577
Albert Hunt
2,000 - -72 - - 1,928 2,000 -1,350 - - 2,578
Barchester 480 - - - - 480 - -480 - - -
Barnwood
132 - - - - 132 42,375 -4,584 - - 37,923
CBC
1,650 - - - - 1,650 - -1,206 - 444
Clinical Commissioning Group 17,511 - -15,029 - - 2,482 -2,776 - - -294
Community Foundation 1,831 - -32 - - 1,799 - -1,799 - - -
Gloucestershire Disability Fund 1,500 - - - - 1,500 - - - - 1,500
Gostling 5,000 - - - - 5,000 5,000 -5,696 - - 4,304
Grocers
2,979 - - - - 2,979 - -2,979 - - -
Henry Smith 7,852 - - - - 7,852 - -2,382 - - 5,470
Leathersellers
6,497 10,000 -8,639 - - 7,858 - -7,858 - - -
Mayfield Home Trust 4,962 - - - - 4,962 5,235 -3,114 - - 7,083
National Lottery 45,986 - -25,091 - - 20,895 18,636 -36,816 - - 2,715
Sing with Circles 1,119 - - - - 1,119 - -350 - - 769
South Gloucestershire
3,442 1,661 -5,103 - - - - - - - -
Thriving Communities 4,533 - -117 - - 4,416 - -4,416 - - -
Woodward Trust 944 - - 944 - - - - 944
Workshops 239 1 -2 - - 238 - -57 - - 181
Total Restricted 132,344 64,662 -113,100 - - 83,907 128,003 -105,561 - - 106,349
Community Pride - - - - - - - - - - -
General 39,682 14,277 -13,012 - - 40,947 3,506 -14,006 - - 30,447
Training 1,571 555 - - - 2,126 - - - - 2,126
Total Unrestricted 41,253 14,832 -13,012 - - 43,073 3,506 -14,006 - - 32,573
Total 173,597 79,494 -126,112 - - 126,980 131,509 -119,567 - - 138,922
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20
Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
9.3 Balance sheets of major funds
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Total Net Assets & Liabilities 2022/23 Total Net Assets & Liabilities 2021/22
Bank Bank
Fixed Current Current Accrued Total Net Restricted Total Fixed Current Current Accrued Total Net Restricted Total
account Reserves account Reserves
Fund names Assets Assets balance Liabilities Expenses Assets Funds Reserves Assets Assets balance Liabilities Expenses Assets Funds Reserves
£ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £ £
Gloucestershire County
Council - - 3,154 - - 3,154 - 3,154 3,154 - - 3,422 - - 3,422 - 3,422 3,422
Building Better Lives - - - - - - - - - - - 905 - -434 471 - 471 471
Sexual Abuse Prevention - - 39,575 - - 39,575 - 39,575 39,575 - - 14,009 - -230 13,779 - 13,779 13,779
Albert Hunt - - 2,578 - - 2,578 - 2,578 2,578 - - 1,928 - - 1,928 - 1,928 1,928
Barchester - - - - - - - - - - - 480 - - 480 - 480 480
Barnwood - - 37,923 - - 37,923 - 37,923 37,923 - - 132 - - 132 - 132 132
CBC - - 444 - - 444 - 444 444 - - 1,650 - - 1,650 - 1,650 1,650
Clinical Commissioning
Group - - -294 - - -294 - -294 -294 - - 2,482 - - 2,482 - 2,482 2,482
Community Foundation - - - - - - - - - - - 1,799 - - 1,799 - 1,799 1,799
GDF - - 1,500 - - 1,500 - 1,500 1,500 - - 1,500 - - 1,500 - 1,500 1,500
Gostling - - 4,304 - - 4,304 - 4,304 4,304 - - 5,000 - - 5,000 - 5,000 5,000
Grocers - - - - - - - - - - - 2,979 - - 2,979 - 2,979 2,979
Henry Smith - - 5,470 - - 5,470 - 5,470 5,470 - - 7,852 - - 7,852 - 7,852 7,852
Leathersellers - - - - - - - - - - - 7,858 - - 7,858 - 7,858 7,858
Mayfield Home Trust - - 7,083 - - 7,083 - 7,083 7,083 - - 4,962 - - 4,962 - 4,962 4,962
National Lottery - - 2,716 - - 2,716 - 2,716 2,716 - - 21,015 - -120 20,895 - 20,895 20,895
Sing with Circles - - 769 - - 769 - 769 769 - - 1,119 - - 1,119 - 1,119 1,119
South Gloucestershire - - - - - - - - - - - - - - - - -
Thriving Communities - - - - - - - - - - - 4,416 - - 4,416 - 4,416 4,416
Woodward Trust - - 944 - - 944 - 944 944 - - 944 - - 944 - 944 944
Workshops - - 182 - - 182 182 182 - - 369 - -131 238 - 238 238
Total Restricted - - 106,348 - - 106,348 - 106,348 106,348 - - 84,821 - -915 83,906 - 83,906 83,906
General 104 429 34,306 -3,036 -1,356 30,447 30,447 - 30,447 375 914 42,275 -2,152 -465 40,947 40,947 - 40,947
Training - - 2,126 - - 2,126 2,126 - 2,126 - - 2,126 - - 2,126 2,126 - 2,126
Total Unrestricted 104 429 36,432 -3,036 -1,356 32,573 32,573 - 32,573 375 914 44,401 -2,152 -465 43,073 43,073 - 43,073
Total 104 429 142,780 -3,036 -1,356 138,921 32,573 106,348 138,921 375 914 129,222 -2,152 -1,380 126,979 43,073 83,906 126,979
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21
Accounts for the Year ended 31st March 2023
Building Circles
Charity Number 1178538
----- Start of picture text -----
Notes to the accounts (cont)
Note 10 Transactions with related parties
10.1 Remuneration and benefits
Amounts paid or
Name of trustee or connected party Legal authority (eg order, governing document) This year Last year
£ £
None None None
10.2 Loans
Amount owing
Name of trustee or connected party Legal authority This year Last year
£ £
Due to trustees and
None Not Applicable None None
related parties
Due from trustees and
None Not Applicable None None
related parties
10.3 Other transaction(s) with trustees or related parties
Name of the trustee or This year Last year
related party Relationship to charity Description of the transaction(s) £ £
None Not Applicable Not Applicable None None
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22
Audit Trail
Document Details
| Title Accounts for signature |
Title Accounts for signature |
|
|---|---|---|
| File Name Financial statements 2023 (ID 212847).pdf |
||
| Document ID d2359717654b4e3aba3ecf346ed7ac88 |
||
| Fingerprint 796c21db5df4fea1f8409c4b9aeded4e |
||
| Status Completed |
||
| Document History | ||
| Document Created | Document Created by Karen Chelton (karen@burton-sweet.co.uk) Fingerprint: 69fc3bf91507623c78707b54eeb41ae |
Jul 26 2023 08:29AM UTC |
| Document Sent | Document Sent to Frances Watson (Frances@buildingcircles.org.uk) | Jul 26 2023 08:29AM UTC |
| Document Viewed | Document Viewed by Frances Watson (Frances@buildingcircles.org.uk) IP: 92.18.128.242 |
Jul 26 2023 08:01PM UTC |
| Document Viewed | Document Viewed by Frances Watson (Frances@buildingcircles.org.uk) IP: 104.47.85.126 |
Jul 28 2023 09:57AM UTC |
| Document Viewed | Document Viewed by Frances Watson (Frances@buildingcircles.org.uk) IP: 92.18.128.242 |
Jul 28 2023 09:57AM UTC |
| Document Viewed | Document Viewed by Frances Watson (Frances@buildingcircles.org.uk) IP: 20.108.254.77 |
Jul 28 2023 09:58AM UTC |
| Document Signed by Frances Watson (Frances@buildingcircles.org.uk) | ||
| IP: 92.18.128.242 | ||
| Document Signed | Jul 28 2023 09:58AM UTC |
|
| Document Sent | Document Sent to Linda Morris (Linda@buildingcircles.org.uk) | Jul 28 2023 09:58AM UTC |
| Document Viewed | Document Viewed by Linda Morris (Linda@buildingcircles.org.uk) IP: 104.47.21.254 |
Jul 28 2023 10:12AM UTC |
| Document Viewed | Document Viewed by Linda Morris (Linda@buildingcircles.org.uk) IP: 91.125.241.38 |
Jul 28 2023 10:12AM UTC |
| Document Viewed | Document Viewed by Linda Morris (Linda@buildingcircles.org.uk) IP: 20.254.131.181 |
Jul 28 2023 10:13AM UTC |
|---|---|---|
| Document Signed by Linda Morris (Linda@buildingcircles.org.uk) | ||
| IP: 91.125.241.38 | ||
| Document Signed | Jul 28 2023 10:15AM UTC |
|
| Document Sent | Document Sent to Ed Marsh (ed.marsh@burton-sweet.co.uk) | Jul 28 2023 10:15AM UTC |
| Document Viewed | Document Viewed by Ed Marsh (ed.marsh@burton-sweet.co.uk) IP: 83.219.35.27 |
Aug 01 2023 08:28AM UTC |
| Document Signed by Ed Marsh (ed.marsh@burton-sweet.co.uk) | ||
| IP: 83.219.35.27 | ||
| Document Signed | Aug 01 2023 08:29AM UTC |
|
| Document | This document has been completed. | Aug 01 2023 |
| Completed | Fingerprint: 796c21db5df4fea1f8409c4b9aeded4e | 08:29AM UTC |