**REGISTERED CHARITY NUMBER: 298172** ## **REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **FOR** ## **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** Grugeon Reynolds Limited Chartered Accountants Rutland House 44 Masons Hill Bromley Kent BR2 9JG **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** **----- Start of picture text -----**
Page
Report of the Trustees 1 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 15
Detailed Statement of Financial Activities 16
**----- End of picture text -----**
**THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** The trustees present their report with the financial statements of the charity for the year ended 31 December 2020. 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). Page 1 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** ## **OBJECTIVES AND ACTIVITIES** ## **Objectives and aims** The Institute of Psychosexual Medicine is a learned body for the promotion of psychosexual medicine through seminar training. It aims to: a) Advance the study of sexual medicine with particular reference to the effect of psychological problems on health and well-being. b) Encourage the study and research of psychosexual medicine, particularly with regard to the practitioner-patient relationship. c) Promote high standards in psychosexual medicine through seminar training and examination. Its membership consists of accredited members of the medical profession and allied health professionals as approved by council within the remit of the constitution. The main objectives for the year and strategies for achieving them are as follows: ## TRAINING Training is a brief focused psychodynamic therapy carried out by health professionals for sexual and related difficulties. The aim of training is to increase the skills of doctors and allied health professionals who encounter patients with psychosexual and related problems in their everyday clinical practice. ## INTRODUCTORY TERMS These are provided as an introduction to seminar training, and are also used as a stand alone introduction to the field of psychosexual medicine. They consist of semi formal teaching in addition to case discussion as outlines in The Seminar. Each term is 12 hours although shorter courses can be offered on request. ## THE SEMINAR Trainees meet for 12 hours per term with an accredited leader. They are invited to present current clinical encounters for discussion within the group. They may present themselves for the Diploma examination after 6 terms of training. ## FURTHER TRAINING Doctors who seek to make this field a special interest, and have passed the Diploma examination, may wish to continue for further training. After a period of at least 2 years further training, they may offer their work for examination for the Membership of the Institute, which qualifies them as competent to receive referrals from other practitioners and agencies. ## SEMINAR LEADERS Seminar leaders must hold Membership of the Institute of Psychosexual Medicine and have an interest in the techniques and dynamics of seminar work. Leaders' workshops are arranged twice each term, where seminar leaders present their groups to other leaders for discussion. ## THE DIPLOMA AND MEMBERSHIP EXAMINATIONS Page 2 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** These are conducted annually by a Board of Examiners selected from among accredited leaders and from which Board a Chairman is elected to serve for a maximum of three years. ## MEETINGS AND RESEARCH A residential scientific meeting is held annually in differing venues across the United Kingdom.There is also a one day clinical meeting held annually in London. THE JOURNAL OF THE INSTITUTE OF PSYCHOSEXUAL MEDICINE The Journal is published twice a year and is available online. The trustees confirm that they have referred to the guidance contained in the Charity' Commission's general guidance on public benefit when reviewing the charity's aims and objectives and in planning future activities. ## **ACHIEVEMENT AND PERFORMANCE** In pursuance of these objectives, during the year under review the charity held 12 training seminar groups attended by an average of 55 members in total and responded to all queries from members, diplomats and others. Additionally the charity held 13 introductory seminars attended by 100 trainees in total. ## **FINANCIAL REVIEW** ## **Principal funding sources** The principal funding sources are members' subscriptions and income in furtherance of the charity's object of training. The majority of expenditure is in furtherance of the charity's objects, including organising training, seminars and workshops, as well as providing support to members. ## **Investment policy and objectives** Money is held in deposit and current bank accounts; the Institute does not hold separate investments. Surplus funds are held in an instant access deposit account as that is most appropriate to the charity's needs. ## **Reserves policy** The reserve policy is to hold three months average expenditure plus the costs of winding up the Institute. At the year end the council members consider that the reserve level covers these two requirements. The Institute relies on the continued support of the medical profession and whilst this continues it does not foresee any risk or uncertainty regarding its future. During the year the Institute received income from all sources of £111,737. Total expenditure was £87,889 leading to an overall increase in reserves from £52,612 at 31 December 2019 to £76,460 at 31 December 2020. ## **FUTURE PLANS** The online platform has proved hugely successful in 2020 and the IPM is are looking to maximise the opportunities the virtual world can provide. The transference and success of the IPM's Introductory Course, the Diploma and Membership Examinations, and the Annual Scientific Meeting, from face to face to online exceeded our expectations. The IPM is looking to build on this in 2021, at home and internationally. The IPM is generating more and more trainee conversions from its Introductory Courses to Regular Training which will ultimately result in the growth of Seminar Groups. The IPM has increased its presence on social media and will also be launching a new website in 2021 which will increase visibility and marketing opportunities. Following a membership vote in September 2020, AHP Diplomates will now be able to sit the Membership Exam. This is likely to be from 2022. Page 3 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** ## **STRUCTURE, GOVERNANCE AND MANAGEMENT** The Charity was established by Trust Deed, dated 27 October 1975 and amended 30 March 1984. Changes to the Constitution took place in March 1987 making the organisation into an unincorporated association. The Constitution was updated in April 2001, March 2002 and 2017. The registered number is 298172. The members of council who have served during the year and since the year-end are set out above. The principal office address is also shown above. Council members are elected for a three-year term of office, renewable for a further three years, after which a period of one year must elapse before members may stand for re-election. Council meets at least 3 times a year and when complete consists of not less than 12 or more than 16 members; all decisions are made at these meetings. Members of Council are elected at the Annual General Meeting which takes place annually. Trustees are elected or appointed from among Council Members except for the Editor, Training Committee, Chair of the Examining Board, Programme Secretary and Media and Comms Officer which are ex-officio posts and can be appointed from the Membership onto Council for that specific IPM post. Only Diplomats and Members of the Institute are eligible to serve as members of the Council with a maximum of 3 Diplomats serving at one time. In addition up to 4 further Members or Diplomats may be co-opted by Council and may serve for 2 years. New appointees shadow the officer they are replacing for a period depending on the complexity of the office. Ms Katie Knight is responsible for the day to day running of the Institute and Mandy Sinnott is responsible for bookkeeping whilst the Treasurer and Council are responsible for the financial management of the Institute. ## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number** 298172 ## **Principal address** Building 3 Chiswick Park 566 Chiswick High Road Chiswick London W4 5YA Page 4 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** ## **Trustees** IPM Chair: Dr. Sheila Radhakrishnan (appointed 2019) - resigns 2022 Training Committee: Drs. Philipa Brough, Caroline Hunter, Gillian Vanhegan (representative on Council) (re-elected 2019) - resigns 2022 Chair of the Examining Board: Dr Catherine Coulson (appointed 2018) - resigns 2021 Recertification Officer : Dr Sally Tattersall (appointed October 2018) - resigns 2021 Programme Secretary: Dr. Nancy Conroy (appointed 2018) - resigns 2021 Honorary Secretary: Dr. Rebecca Hobbs (appointed October 2018) - resigns 2021 Honorary Treasurer: Dr. Kate Howells (re-elected 2019) - resigns 2022 Editor: Ms Mary Brown (appointed 2019) - resigns 2022 Communications and Media Officer: Dr Leila Frodsham (re-elected 2019) - resigned 2020 Dr Laura Jarvis (co-opted 2020) - resigns 2023 Council Members: Dr. Caroline Hunter (re-elected 2018) Mrs Kate Lough - AHP Representative (elected 2018) - resigned 2020 Dr. Fiona Cowan (elected 2018) -resigned 2020 Dr. Andrew Stainer-Smith (re-elected 2019) Ms Julia Pugh - AHP (co-opted 2020) Page 5 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 DECEMBER 2020** Dr Catherine White (co-opted 2020) ## **Independent Examiner** Grugeon Reynolds Limited Chartered Accountants Rutland House 44 Masons Hill Bromley Kent BR2 9JG ## **EVENTS SINCE THE END OF THE YEAR** Information relating to events since the end of the year is given in the notes to the financial statements. ## **MEMBERS OF COUNCIL RESPONSIBILITIES IN RELATION TO THE FINANCIAL STATEMENTS** Law applicable to charities in England and Wales requires the Members of Council to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing those financial statements, the council members are required to: " select suitable accounting policies and then apply them consistently; " make judgements and estimates that are reasonable and prudent; " prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The Members of Council are responsible for keeping accounting records which disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 1993. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. Approved by order of the board of trustees on ............................................. and signed on its behalf by: ................................................................. Dr S Radhakrishnan - Trustee Page 6 **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **Independent examiner's report to the trustees of The Institute of Psychosexual Medicine** I report to the charity trustees on my examination of the accounts of The Institute of Psychosexual Medicine (the Trust) for the year ended 31 December 2020. ## **Responsibilities and basis of report** As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act'). I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. ## **Independent examiner's statement** 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: 1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination. I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Karen Cheeseman FCA Grugeon Reynolds Limited Chartered Accountants Rutland House 44 Masons Hill Bromley Kent BR2 9JG Date: ............................................. Page 7 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |2020
Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
2
451
**Charitable activities**
Training, seminars and workshops
82,848
Publications and sundry
-
Examinations
6,800
Other trading activities
3
21,613
Investment income
4
25
**Total**
111,737
**EXPENDITURE ON**
**Charitable activities**
Training, seminars and workshops
79,608
Publications and sundry
-
Examinations
8,281
Other
-
**Total**
87,889
**NET INCOME**
23,848
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
52,612
**TOTAL FUNDS CARRIED FORWARD**
76,460|2019
Total
funds
£
2,350
97,470
(142)
7,000
24,428
38
131,144
94,575
507
24,906
100
120,088
11,056
41,556
52,612| |---|---| The notes form part of these financial statements Page 8 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **BALANCE SHEET 31 DECEMBER 2020** |2020
Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
9
1,372
**CURRENT ASSETS**
Debtors
10
28,561
Cash at bank and in hand
57,932
86,493
**CREDITORS**
Amounts falling due within one year
11
(11,405)
**NET CURRENT ASSETS**
75,088
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
76,460
**NET ASSETS**
76,460
**FUNDS**
12
Unrestricted funds
76,460
**TOTAL FUNDS**
76,460|2019
Total
funds
£
411
21,561
43,921
65,482
(13,281)
52,201
52,612
52,612
52,612
52,612| |---|---| The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: ............................................. K Howells - Trustee ............................................. S Radhakrishnan - Trustee The notes form part of these financial statements Page 9 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £. ## **Financial reporting standard 102 - reduced disclosure exemptions** The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland': - the requirements of Section 7 Statement of Cash Flows. ## **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. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Office equipment - 25% on reducing balance and 20% on reducing balance ## **Taxation** The charity is exempt from tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charity operates a defined contribution pension scheme. Contributions payable to the charity's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. Page 10 continued... **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **2. DONATIONS AND LEGACIES** **----- Start of picture text -----**
|||| |---|---|---| |2020|2019| |£|£| |Donations|451|2,350| |Donations include waived expenses from non trustees totalling £15.| |3.|OTHER TRADING ACTIVITIES| |2020|2019| |£|£| |Subscriptions|21,613|24,428| |4.|INVESTMENT INCOME| |2020|2019| |£|£| |Deposit account interest|25|38| **----- End of picture text -----**
## **5. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31 December 2020 nor for the year ended 31 December 2019. ## **Trustees' expenses** **----- Start of picture text -----**
|||| |---|---|---| |2020|2019| |£|£| |Trustees' expenses|1,250|4,001| **----- End of picture text -----**
The number of trustees who were reimbursed for travel expenses in 2020 was 7 (12 in 2019). Included in the total were council meeting expenses of £132. Total expenses donated to the charity by trustees in the year were £146. ## **6. STAFF COSTS** The average monthly number of employees during the year was as follows: **----- Start of picture text -----**
|||| |---|---|---| |2020|2019| |Administrative staff|2|2| **----- End of picture text -----**
No employees received emoluments in excess of £60,000. The average number of part-time staff is 2 which is equivalent to 1 member of full-time staff. Page 11 continued... **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **7. BAD DEBTS** Bad debts represent out-standing subscriptions and training fees from previous years, written off. ## **8. PENSION COSTS** Defined contribution pension costs £1,183. (2019 : £1,039). ## **9. TANGIBLE FIXED ASSETS** |**COST**
At 1 January 2020
Additions
At 31 December 2020
**DEPRECIATION**
At 1 January 2020
Charge for year
At 31 December 2020
**NET BOOK VALUE**
At 31 December 2020
At 31 December 2019
**10.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Sales ledger
Late sales invoices
Other debtors
Tax
Prepayments|Office
equipment
£
1,426
1,281
2,707
1,015
320
1,335
1,372
411
2020
2019
£
£
20,555
15,454
3,425
630
-
118
3,563
1,965
1,018
3,394
28,561
21,561| |---|---| Page 12 continued... **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR** |Trade creditors
Taxation and social security
Other creditors
**MOVEMENT IN FUNDS**
At 1.1.20
£
**Unrestricted funds**
General fund
52,612
**TOTAL FUNDS**
52,612
Net movement in funds, included in the above are as follows:
Incoming
resources
£
**Unrestricted funds**
General fund
111,737
**TOTAL FUNDS**
111,737
**Comparatives for movement in funds**
At 1.1.19
£
**Unrestricted funds**
General fund
41,556
**TOTAL FUNDS**
41,556|2020
2019
£
£
6,285
8,203
107
237
5,013
4,841
11,405
13,281
Net
movement
At
in funds
31.12.20
£
£
23,848
76,460
23,848
76,460
Resources
Movement
expended
in funds
£
£
(87,889)
23,848
(87,889)
23,848
Net
movement
At
in funds
31.12.19
£
£
11,056
52,612
11,056
52,612| |---|---| ## **12. MOVEMENT IN FUNDS** Page 13 continued... **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **12. MOVEMENT IN FUNDS - continued** Comparative net movement in funds, included in the above are as follows: **----- Start of picture text -----**
||||| |---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted funds| |General fund|131,144|(120,088)|11,056| |TOTAL FUNDS|131,144|(120,088)|11,056| **----- End of picture text -----**
A current year 12 months and prior year 12 months combined position is as follows: **----- Start of picture text -----**
||||| |---|---|---|---| |Net| |movement|At| |At 1.1.19|in funds|31.12.20| |£|£|£| |Unrestricted funds| |General fund|41,556|34,904|76,460| |TOTAL FUNDS|41,556|34,904|76,460| **----- End of picture text -----**
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: **----- Start of picture text -----**
||||| |---|---|---|---| |Incoming|Resources|Movement| |resources|expended|in funds| |£|£|£| |Unrestricted funds| |General fund|242,881|(207,977)|34,904| |TOTAL FUNDS|242,881|(207,977)|34,904| **----- End of picture text -----**
## **13. RELATED PARTY DISCLOSURES** During the year £21,483 (2019 : £24,130) was paid in respect of fees to 11 (2019 : 9) trustees of the charity for running workshops, seminars and panel examinations. The amounts payable to the individual trustees were as follows : **----- Start of picture text -----**
||| |---|---| |Dr Gillian Vanhegan|£5,465| |Dr C. Coulson|£4,618| |Dr Philipa Brough|£1,945| |Dr Caroline Hunter|£1,980| |Dr Andrew Stainer-Smith|£813| |Dr K Howells|£1,441| |Dr S Radhakrishnan|£660| |Dr L Frodsham|£440| |Dr S Tattershall|£2,761| |Dr C White|£1,320| **----- End of picture text -----**
Page 14 continued... **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 DECEMBER 2020** ## **13. RELATED PARTY DISCLOSURES - continued** Dr L Jarvis £40 Fees donated by trustees totalling £146 are included within Donations at an equivalent value to the amount charged to the company. ## **14. POST BALANCE SHEET EVENTS** There are no known existing material uncertainties which would effect the charity continuing as a going concern. Page 15 **THE INSTITUTE OF PSYCHOSEXUAL MEDICINE** ## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2020** |**INCOME AND ENDOWMENTS**
**Donations and legacies**
Donations
**Other trading activities**
Subscriptions
**Investment income**
Deposit account interest
**Charitable activities**
Training seminars and workshops
Publications and sundry
Examination fees
**Total incoming resources**
**EXPENDITURE**
**Charitable activities**
Salaries
Pensions
Training seminars and workshop costs
Journal and website
Office expenses
Bank charges
Administrative staff expenses
Examination costs
Depreciation of office equipment
**Other**
Charitable donations
**Support costs**
**Governance costs**
Trustees' expenses
Accountancy
Professional fees
Total resources expended
**Net income**|2020
£
451
21,613
25
82,848
-
6,800
89,648
111,737
32,649
1,183
25,719
3,331
7,567
1,994
1,077
8,281
320
82,121
-
1,250
4,158
360
5,768
87,889
23,848|2019
£
2,350
24,428
38
97,770
(142)
6,700
104,328
131,144
30,400
1,039
55,828
2,415
8,220
2,452
1,038
10,120
133
111,645
100
4,001
3,982
360
8,343
120,088
11,056| |---|---|---| This page does not form part of the statutory financial statements Page 16 ## **Virtual Cabinet Portal Digital Signatures** ## **Digital Signature Verification** You can verify that this is a genuine Virtual Cabinet Document Portal signed document by uploading it to the following secure web page: https://www.virtualcabinetportal.com/VerifySignedDocument ## **Signature Dates and Times** All dates and times shown in the signatures below are expressed in Coordinated Universal Time (UTC), which is generally equivalent to GMT. You can find out more about UTC at the following web page: http://www.virtualcabinetportal.com/WhatIsUTC ## **Signature 1** Signed by Kate Howells using authentication code WTx3LnFxJGUuZWtN at IP address 86.178.235.194, on 2021/04/21 13:46:45 Z. Kate Howells's e-mail address is: treasurer@ipm.org.uk.