Company registration number: 14515651 Charity registration number: 1202828
EUXTON VILLA FOOTBALL CLUB STRATEGIC REPORT, TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
Digi Accounts and Tax Ltd
Euxton Villa Football Club Contents
| Page | |
|---|---|
| Trustees' Report | 1—3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities (including Income and Expenditure Account) | 5 |
| Comparative Statement of Financial Activities (including Income and Expenditure Account) | 6 |
| Balance Sheet | 7 |
| Statement of Cash Flows | 8 |
| Notes to the Statement of Cash Flows | 9 |
| Notes to the Financial Statements | 10—14 |
| The following pages do not form part of the statutory accounts: | |
| Detailed Statement of Financial Activities (including Income and Expenditure Account) | 15—16 |
Euxton Villa Football Club Company No. 14515651 Trustees' Report For The Year Ended 30 June 2025
The trustees present their report and the financial statements for the year ended 30 June 2025.
Objectives and Activities
Aims and Objectives
The Charities purpose is to provide facilities, to promote the game of Association Football, to arrange matches and social activities for its members and community participation in the same.
Significant Activities
The Club has an FA 3 Star accreditation, provider of football coaching and development to boys, girls and adults from aged 6.
Initially matches are on a non-competitive basis before moving into FA registered competitions.
Coaches are minimum FA level 1 and are required to undertake all relevant training such as first aid and safeguarding, including valid/current DBS requirements.
The Club seeks to continually invest in and improve facilities to ensure the best possible and safest experience for the players, parents and volunteers. Older players are encouraged and supported to self-develop through the funding of referee and coaching courses.
Public Benefit
The club has over 600 registered players taking part in football activities in Euxton with around 52 teams (boys, girls and adults) aged from under 7 to open age, competing in FA registered leagues, cups and tournaments.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
Financial Review
Financial Position
During the period the charity had an income, £81,539 and expenditure, £54,564. Giving a surplus for the year £8,678.
Reserves Policy
The holds sufficient reserves to manage any unforeseen circumstances and to fund future charitable activities.
Principal Funding Sources
Member fees, grants, fundraising and sponsorship.
Investment Policy and Objectives
All money raised is used for the benefit of its members to improve club facilities for the local community.
Principal Risk and Uncertainties
Day to day running costs of the club and facilities.
Risk Management
Reserves kept as working capital to ensure sufficient cashflow for the charity is maintained.
Structure, Governance and Management
Governing Document
Written constitution and rules including Articles.
Page 1
Euxton Villa Football Club Trustees' Report (continued) For The Year Ended 30 June 2025
Organisational Structure
Company Limited by Guarantee.
Related Parties
Euxton Villa Football Club (Trading) Ltd, a subsidiary of the Charity. The purpose of the subsidiary is to undertake general trading activities using the club bar and kitchen facilities. Any excess reserves generated by Euxton Villa Football Club (Trading) Ltd will be donated to the Charity.
This relationship is documented and is bound by a legally binding agreement.
Reference and Administrative Details
Trustees
Mr Graham Keyte - Lead Trustee Mr Mark Hilton - Trustee Mr Jeffrey Ralston - Trustee Ms Kimberley Keyte - Trustee (appointed 01/07/2024) Mr Mark McDonnell - Trustee (appointed 01/02/2025) Mr Hugh Mackinnon - Trustee (appointed 01/02/2025) Mr Andrew Lee - Trustee (appointed 01/02/2025)
Charity Number
1202828
Company Number
14515651
Principal Address
Euxton Villa Football Club Runshaw Hall Lane Chorley PR7 6HH
Registered Office
Design House Preston Road Chorley PR7 5JZ
Independent Examiner
Digi Accounts and Tax Ltd ACCA, MAAT Digi Accounts and Tax Ltd Design House Preston Road Chorley PR7 5JZ
Page 2
Euxton Villa Football Club Trustees' Report (continued) For The Year Ended 30 June 2025
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mr Graham Keyte Trustee 18 December 2025
Page 3
Euxton Villa Football Club Independent Examiner's Report to the Trustees of Euxton Villa Football Club For The Year Ended 30 June 2025
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 June 2025.
Responsibilities and Basis of Report
As the charity trustees of the Company (and also its directors for the purposes of company law), you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (“the 2006 Act”).
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.
Independent Examiner's Statement
Since the Company’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of The Association of Accounting Technicians, which is one of the listed bodies.
I report to the trustees on my examination of the financial statements of Euxton Villa Football Club (the charity) for the year ended 30 June 2025, which comprise the Statement of Financial Activities, the Balance Sheet and the related notes.
Responsibilities and Basis of Report
As the charity’s trustees, you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.
I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 and in carrying out my examination I have followed the Charity Commission’s guidance on independent examination.
Independent Examiner’s Statement
My examination was carried out in accordance with the general directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the financial statements presented with those records. It also includes consideration of any unusual items or disclosures in the financial statements and seeking explanations from you as trustees concerning such matters.
The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the financial statements present a true and fair view and the report is limited to those matters set out in the statement below.
Modified Independent Examiner’s Conclusion
In the course of my examination, with the exception of the matter described below, no matter has come to my attention:
-
which gives me reasonable cause to believe that, in any material respect, the requirements:
-
to keep accounting records in accordance with section 130 of the Charities Act 2011;
-
and to prepare financial statements which accord with the accounting records and comply with the accounting requirements of the Charities Act 2011
-
have not been met; or
-
to which, in my opinion, attention should be drawn in order to enable a proper understanding of the financial statements to be reached.
Matter to Which Attention Is Drawn – Fund Accounting Records
Without qualifying my conclusion, I draw attention to the fact that whilst the balances of restricted and unrestricted funds have been confirmed during my independent examination, the charity’s accounting records in respect of fund allocations would benefit from being more tightly maintained.
Improved documentation and clearer tracking of income and expenditure by fund would enhance transparency, strengthen internal controls, and assist the trustees in demonstrating ongoing compliance with donor restrictions and the requirements of the Charities SORP.
Digi Accounts and Tax Ltd ACCA, MAAT
18 December 2025 Design House Preston Road Chorley PR7 5JZ
Page 4
Euxton Villa Football Club Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Euxton Villa Football Club Other trading activities 4 Investments 5 EXPENDITURE ON: Raising funds 8 Charitable activities: 8 NET INCOME Transfers between funds 15 NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 15 |
Unrestricted funds £ 46,693 - 138,118 26 |
Restricted funds £ 659,610 1,457 - - |
2025 Total funds £ 706,303 1,457 138,118 26 |
2024 Total funds £ 350,333 - 118,816 - |
|---|---|---|---|---|
| 184,837 | 661,067 | 845,904 | 469,149 | |
| (142,639) | (51,328) | (193,967) | (120,249) | |
| 42,198 (226,500) |
609,739 226,500 |
651,937 - |
348,900 - |
|
| (184,302) 190,661 |
836,239 158,239 |
651,937 348,900 |
348,900 - |
|
| 6,359 | 994,478 | 1,000,837 | 348,900 |
The notes on pages 9 to 14 form part of these financial statements.
Page 5
Euxton Villa Football Club Comparative Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025
| Notes INCOME AND ENDOWMENTS FROM: Donations and legacies 3 Charitable activities: Other trading activities 4 EXPENDITURE ON: Raising funds 8 Charitable activities: 8 NET INCOME NET MOVEMENT IN FUNDS RECONCILIATION OF FUNDS: Total funds brought forward TOTAL FUNDS CARRIED FORWARD 15 |
Unrestricted funds £ 192,094 118,816 |
Restricted funds £ 158,239 - |
2024 Total funds £ 350,333 118,816 |
|---|---|---|---|
| 310,910 | 158,239 | 469,149 | |
| (120,249) | - | (120,249) | |
| 190,661 | 158,239 | 348,900 | |
| 190,661 - |
158,239 - |
348,900 - |
|
| 190,661 | 158,239 | 348,900 |
The notes on pages 9 to 14 form part of these financial statements.
Page 6
Euxton Villa Football Club Balance Sheet As At 30 June 2025
| Notes FIXED ASSETS Tangible Assets 12 CURRENT ASSETS Debtors 13 Cash at bank and in hand Creditors: Amounts Falling Due Within One Year 14 NET CURRENT ASSETS (LIABILITIES) TOTAL ASSETS LESS CURRENT LIABILITIES NET ASSETS FUNDS OF THE CHARITY Restricted Funds Unrestricted Funds TOTAL FUNDS 15 |
Unrestricted funds £ (2,367) |
Restricted funds £ 1,002,152 |
2025 Total funds £ 999,785 |
2024 Total funds £ 952,898 |
|---|---|---|---|---|
| (2,367) 248 8,678 |
1,002,152 - - |
999,785 248 8,678 |
952,898 67,843 220,416 |
|
| 8,926 (200) |
- (7,674) |
8,926 (7,874 ) |
288,259 (892,257 ) |
|
| 8,726 | (7,674) | 1,052 | (603,998 ) | |
| 6,359 | 994,478 | 1,000,837 | 348,900 | |
| 6,359 | 994,478 | 1,000,837 | 348,900 | |
| 994,478 6,359 |
158,239 190,661 |
|||
| 1,000,837 | 348,900 |
For the year ending 30 June 2025 the charitable company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the charitable company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mr Graham Keyte
Trustee 18 December 2025
The notes on pages 9 to 14 form part of these financial statements.
Page 7
Euxton Villa Football Club Statement of Cash Flows For The Year Ended 30 June 2025
| Notes Cash flows from operating activities Net cash (used in)/generated from operations 1 Interest paid Net cash (used in)/generated from operating activities Cash flows from investing activities Purchase of tangible assets Interest received Net cash used in investing activities (Decrease)/increase in cash and cash equivalents Cash and cash equivalents at beginning of year 2 Cash and cash equivalents at end of year 2 |
2025 £ (111,055 ) (127 ) (111,182 ) (100,582 ) 26 (100,556 ) (211,738 ) 220,416 8,678 |
2024 £ 1,173,389 (75 ) |
|---|---|---|
| 1,173,314 | ||
| (952,898 ) - |
||
| (952,898 ) | ||
| 220,416 - |
||
| 220,416 |
Page 8
Euxton Villa Football Club Notes to the Statement of Cash Flows For The Year Ended 30 June 2025
1. Reconciliation of income to cash (used in)/generated from operations
| . Reconciliation of income to cash (used in)/generated from operations |
||
|---|---|---|
| Net income Adjustments for: Interest expense Interest income Depreciation of tangible assets Movements in working capital: Decrease/(increase) in trade and other debtors (Decrease)/increase in trade and other creditors Net cash (used in)/generated from operations |
2025 £ 651,937 127 (26 ) 53,695 67,595 (884,383 ) (111,055 ) |
2024 £ 348,900 75 - - (67,843 ) 892,257 |
| 1,173,389 |
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
| 2025 £ Cash at bank and in hand 8,678 3. Analysis of changes in net funds As at 1 July 2024 Cash flows £ £ Cash at bank and in hand 220,416 (211,738) |
2024 £ 220,416 |
|---|---|
| As at 30 June 2025 £ 8,678 |
Page 9
Euxton Villa Football Club Notes to the Financial Statements For The Year Ended 30 June 2025
1. General Information
Euxton Villa Football Club is a company limited by guarantee, incorporated in England & Wales, registered number 14515651 and registered charity number 1202828. The registered office is Design House, Preston Road, Chorley, PR7 5JZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements 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 charitable company is a Public Benefit Entity as defined by FRS 102.
2.2. Incoming Resources
Incoming resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income, it is probable that the income will be received, and the amount can be measured reliably.
Incoming resources are accounted for on an accruals basis and are analysed between restricted and unrestricted funds depending on the purpose for which they are given.
Donations and grants
Donations and grants, including gift aid, are recognised when the charity has entitlement to the funds, receipt is probable and the amount can be measured reliably.
Grants received for specific purposes are recognised as restricted income and are released to unrestricted funds when the conditions of the grant have been met.
Income from charitable activities
Income from charitable activities, including matchday income, membership subscriptions, coaching fees and fundraising events, is recognised when the activity to which the income relates has been provided.
Income from other trading activities
Income from other trading activities, including sponsorship, advertising and merchandising, is recognised when the charity becomes entitled to the income and the amount can be measured reliably.
Investment income
Investment income is recognised on a receivable basis.
Deferred income
Income received in advance of the period to which it relates is deferred and recognised in the period in which the related goods or services are provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold Straight Line over 20 years Fixtures & Fittings Straight Line over 3 Years
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
3. Income from Donations and Legacies
Page 10
Euxton Villa Football Club Notes to the Financial Statements (continued) For The Year Ended 30 June 2025
| Donations and gifts Grants Donations and gifts Grants 4. Income from Other Trading Activities Membership subscriptions Fundraising events Community Raffles 5. Investment Income Bank interest receivable 6. Government Grants Government grants recognised in the accounts were as follows: Chorley Council Grant for the rennovation of Kitchen facilities 7. Net Income/(Expenditure) The net income is stated after charging/(crediting): Depreciation of tangible fixed assets - owned |
Unrestricted funds £ 46,693 - |
Restricted funds £ - 659,610 |
2025 Total funds £ 46,693 659,610 |
|---|---|---|---|
| 46,693 | 659,610 | 706,303 | |
| Unrestricted funds £ 192,094 - |
Restricted funds £ - 158,239 |
2024 Total funds £ 192,094 158,239 |
|
| 192,094 | 158,239 | 350,333 | |
| 2025 Unrestricted funds £ 137,693 - 425 |
2024 Unrestricted funds £ 117,469 1,347 - |
||
| 138,118 | 118,816 | ||
| 2025 Unrestricted funds £ 26 |
2024 Unrestricted funds £ - |
||
| 2025 £ 7,000 |
2024 £ - |
||
| 2025 £ 53,695 |
2024 £ - |
Page 11
Euxton Villa Football Club Notes to the Financial Statements (continued) For The Year Ended 30 June 2025
8. Analysis of Expenditure
| Raising funds Raising funds 9. Support Costs Employee costs Premises expenses General administration Depreciation Interest payable Governance costs Employee costs Premises expenses General administration Interest payable 10. Independent Examiner's Remuneration Independent examination of the financial statements 11. Average Number of Employees |
Activities undertaken directly £ 67,815 |
Activities undertaken directly £ 67,815 |
Support costs (see note 9 ) £ 126,152 |
2025 Total £ 193,967 |
|---|---|---|---|---|
| Activities undertaken directly £ 84,362 |
Support costs (see note 9 ) £ 35,887 |
2024 Total £ 120,249 |
||
| 2025 £ 1,075 |
2025 Raising funds £ 6,321 21,335 43,599 53,695 127 1,075 |
|||
| 126,152 | ||||
| 2024 Raising funds £ 4,450 20,252 11,110 75 |
||||
| 35,887 | ||||
| 2024 £ - |
||||
Average number of employees during the year was: 3 (2024: 3)
Page 12
Euxton Villa Football Club Notes to the Financial Statements (continued) For The Year Ended 30 June 2025
12. Tangible Assets
| 12. Tangible Assets |
12. Tangible Assets |
|||||
|---|---|---|---|---|---|---|
| Cost As at 1 July 2024 Additions As at 30 June 2025 Depreciation As at 1 July 2024 Provided during the period As at 30 June 2025 Net Book Value As at 30 June 2025 As at 1 July 2024 13. Debtors Due within one year Trade debtors Other debtors 14. Creditors: Amounts Falling Due Within One Year Trade creditors Amounts owed to group undertakings Other creditors 15. Movement in Funds As at 1 July 2024 £ Unrestricted funds General: General unrestricted fund 190,661 Restricted funds Restricted Funds 158,239 Total funds 348,900 |
Income £ 184,837 661,067 |
Land & Property Freehold £ 952,898 82,432 |
Fixtures & Fittings £ - 18,150 |
Total £ 952,898 100,582 |
||
| 1,035,330 | 18,150 | 1,053,480 | ||||
| - 47,645 |
- 6,050 |
- 53,695 |
||||
| 47,645 | 6,050 | 53,695 | ||||
| 987,685 | 12,100 | 999,785 | ||||
| 952,898 | - | 952,898 | ||||
| Expenditure £ (142,639) (51,328) |
2025 £ - 248 248 2025 £ 7,674 - 200 7,874 Transfers £ (226,500) 226,500 |
2024 £ 72 67,771 |
||||
| 67,843 | ||||||
| 2024 £ 860,257 32,000 - |
||||||
| 892,257 | ||||||
| As at 30 June 2025 £ 6,359 994,478 |
||||||
| 348,900 | 845,904 | (193,967) | - | 1,000,837 |
Page 13
Euxton Villa Football Club Notes to the Financial Statements (continued) For The Year Ended 30 June 2025
| Unrestricted funds General: General unrestricted fund Restricted funds Restricted Funds Total funds |
As at 1 July 2023 £ - - |
Income £ 310,910 158,239 |
Expenditure £ (120,249) - |
As at 30 June 2024 £ 190,661 158,239 |
|---|---|---|---|---|
| - | 469,149 | (120,249) | 348,900 |
16. Transactions with Trustees
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
17. Related Party Disclosures
There have been no related party transactions in the reporting period that require disclosure.
18. Company limited by guarantee
The company is limited by guarantee and has no share capital.
Every member of the company undertakes to contribute to the assets of the company, in the event of a winding up, such an amount as may be required not exceeding £1.
Page 14
Euxton Villa Football Club Detailed Statement of Financial Activities (including Income and Expenditure Account) For The Year Ended 30 June 2025
| INCOME AND ENDOWMENTS FROM: Donations and legacies Donations and gifts Grants Government Grants Charitable Activities: Euxton Villa Football Club Events Other trading activities Membership subscriptions Fundraising events Community Raffles Investments Bank interest receivable EXPENDITURE ON: Raising funds Football Team Supplies League Fees Pitch Hire Referee and Fixture Fees Marketing and advertising costs Support and administration costs Other direct costs Recruitment costs Staff training Health and safety costs Light and heat Water rates Repairs and maintenance Repairs, renewals and maintenance Insurance Courier services Telecommunications and data costs Legal fees Professional fees Charitable donations Sundry expenses Depreciation |
2025 Total funds £ 46,693 652,610 7,000 |
2024 Total funds £ 192,094 158,239 - 350,333 - - 117,469 1,347 - 118,816 - - 469,149 (14,373) (4,350) (42,798) (11,401) (1,270) (10,170) - - (4,450) - (3,662) (1,888) (14,702) - (3,138) - (408) - (6,438) (55) (1,071) - ...CONTINUED |
|---|---|---|
| 706,303 1,457 |
||
| 1,457 137,693 - 425 |
||
| 138,118 26 |
||
| 26 | ||
| 845,904 (16,492) (4,331) (22,152) (14,627) (1,354) (8,721) (138) (378) (5,276) (667) 1,497 (1,360) (21,472) (234) (6,912) (55) - (36,398) - - - (53,695) |
Page 15
Euxton Villa Football Club Detailed Statement of Financial Activities (including Income and Expenditure Account) (continued) For The Year Ended 30 June 2025
| Bank charges Independent examiner's fees NET INCOME |
(127) (1,075) |
(75) - |
|---|---|---|
| (193,967) | (120,249) | |
| (193,967) | (120,249) | |
| 651,937 | 348,900 |
Page 16
Issuer
Digi Accounts and Tax Ltd
Document generated Thu, 8th Jan 2026 22:11:39 GMT
Document fingerprint 0503f4e42d13416afdbc1eeed3ddc00c
Parties involved with this document
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Fri, 9th Jan 2026 8:49:01 GMT Fri, 9th Jan 2026 10:07:01 GMT
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Audit history log
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Envelope generated with fingerprint ec7362ec318d37565cdf7d8ad83ac21d (35.176.231.177) Document generated with fingerprint b3688d790adb50f2daf3e4e4fd080be4. (35.176.231.177) Document generated with fingerprint 0503f4e42d13416afdbc1eeed3ddc00c. (35.176.231.177) Document generated with fingerprint eedabb94298e2013c8d62a6c41c97d4a. (35.176.231.177) Document generated with fingerprint 7e64d637dca0bf7b08d9194c40ae71d4. (35.176.231.177) Josh Rainford has been assigned to this envelope. (35.176.231.177) Mr Graham Keyte has been assigned to this envelope. (35.176.231.177) Envelope has been set to automatically remind the active signer every 1 day(s). (35.176.231.177)
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