Charity number: 308272
CARPENTERS AND DOCKLAND CENTRE
UNAUDITED
TRUSTEES' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024
CARPENTERS AND DOCKLAND CENTRE
CONTENTS
| Page | |
|---|---|
| Reference and Administrative Details of the Charity, its Trustees and Advisers | 1 |
| Trustees' Report | 2 - 4 |
| Independent Examiner's Report | 5 - 6 |
| Statement of Financial Activities | 7 |
| Balance Sheet | 8 |
| Notes to the Financial Statements | 9 - 19 |
CARPENTERS AND DOCKLAND CENTRE
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2024
| Trustees | Montague Meyer, Trustee |
|---|---|
| Alan Stead FCA, Chair | |
| Shalini Sharma, Trustee | |
| Philip Elson, Trustee | |
| Curt Fahndrich, Trustee | |
| Martin Young, Trustee | |
| Tracy Anne Cunningham, Trustee | |
| Mark Horn, Trustee | |
| Grace Willimott, Trustee | |
| Charity registered number 308272 Principal office 98 Gibbins Road Stratford London E15 2HU Accountants Barnes Roffe LLP Chartered Accountants Leytonstone House Leytonstone London E11 1GA |
Page 1
CARPENTERS AND DOCKLAND CENTRE
TRUSTEES' REPORT FOR THE YEAR ENDED 31 MARCH 2024
The Trustees present their annual report together with the financial statements of the Carpenters and Dockland Centre for the 1 April 2023 to 31 March 2024.
Objectives and activities
a. Review of the year
The Charity's income is derived from the following regular principal sources: — the renting of parts of the buildings for office use and the hiring of larger space to user groups for sporting, hobby crafts and similar organised activities; - childcare provision pre and after school services; Additionally, there are valued donations with special support provided by the Carpenters Livery Company. The total income for the year to 31 March 2024 was £279,038 (2023 - £289,157) , which is more than the Charity's expenditure of £315,716 (2023 - £275,847) in managing and running the Stratford Centre.
The Stratford Centre is primarily a sporting venue and suffered due to a long period of closure. Along with our very popular childcare provision and as a result of most parents being forced to work from home, the need to provide childcare places has reduced considerably. Staff have made various efforts to increase numbers bringing them up to the level prior to the pandemic. The numbers are starting to increase once again and staff have made a conscious effort to stand outside schools to hand out various literature on the play care provision.
The hours of use have increased in the sports hall, predominantly from an increase in basketball sessions . This has been very valuable to the levels of income and through word of mouth has replaced most of the football teams who tended to occupy the evening hours. The Centre also houses a resident training organisation which has had a major impact on the income and generates an all-year-round income stream.
The Food Bank plays a major role at the Stratford Centre and whilst we await the outcome of the planning application for a new Community Centre in the area, it was suggested that we scale up the overall size of the new Food Bank and provide one which can be erected quite quickly. It was agreed that Mace Construction would provide a porta cabin and install it in the car park so the Food Bank could continue without any inconvenience to residents.
The Stratford Centre will continue to provide a variety of sporting, social, recreational and educational activities to a variety of local people with a focus on the most vulnerable and disadvantaged including people suffering from food and hygiene poverty, lonely elderly people, adults with disabilities, BAME groups, refugees and at-risk young people and children.
Negotiations and talks continue around the new Carpenters and Dockland Centre elsewhere on the Carpenters Estate with the CEO and the Operations Director meeting with the developers to secure the best possible outcome for the charity. Both members of staff have been consulted throughout regarding the design of the new Centre and how it supports local people. Negotiations continue with The London Borough of Newham and the Charity to gain the best possible outcome for all concerned.
Page 2
CARPENTERS AND DOCKLAND CENTRE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Structure, governance and management
a. Governing document
The Charity's constitution is governed by a lease granted by the London Borough of Newham in 1972. The constitution of the Board of Trustees is determined under the terms of this lease, as are any co-opted members. The Charity is an unincorporated charity.
b. Recruitment and appointment of new trustees
New trustees are offered Management Committee training and are "buddied up" to an existing long serving trustee. There is an ongoing programme of trustee training.
c. Organisational structure
The Trustees meet on a monthly basis to monitor the performance of the Charity, including performance against budget reviews, and provide ongoing support to the Chief Executive Officer and management.
Statement of Trustees' responsibilities
The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently;
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observe the methods and principles of the Charities SORP (FRS 102);
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make judgments and accounting estimates that are reasonable and prudent;
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state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
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prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.
Page 3
CARPENTERS AND DOCKLAND CENTRE
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
Approved by order of the members of the board of Trustees on _______ and signed on their behalf by: Jan 17, 2025 A Can <) Gao! Alan Stead FCA (Trustee)
Page 4
CARPENTERS AND DOCKLAND CENTRE
INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 MARCH 2024
Independent Examiner's Report to the Trustees of Carpenters and Dockland Centre ('the Charity')
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2024.
Responsibilities and Basis of Report
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent Examiner's Statement
Since the Charity'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 ICAEW, which is one of the listed bodies.
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe 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 2011 Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Page 5
CARPENTERS AND DOCKLAND CENTRE
INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2024
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Barnes Roffe LLP. Dated: Jan 17, 2025
Page 6
CARPENTERS AND DOCKLAND CENTRE
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Note Income from: Donations and legacies 3 Other trading activities 4 Total income Expenditure on: Charitable activities 5 Total expenditure Net movement in funds Reconciliation of funds: Total funds brought forward Net movement in funds Total funds carried forward |
Unrestricted funds 2024 £ 72,172 206,866 279,038 315,716 315,716 (36,678) 259,767 (36,678) 223,089 |
Total funds 2024 £ 72,172 206,866 279,038 315,716 315,716 (36,678) 259,767 (36,678) 223,089 |
Total funds 2023 £ 64,915 224,242 |
|---|---|---|---|
| 289,157 | |||
| 275,847 | |||
| 275,847 | |||
| 13,310 | |||
| 246,457 13,310 |
|||
| 259,767 |
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 9 to 19 form part of these financial statements.
Page 7
CARPENTERS AND DOCKLAND CENTRE
BALANCE SHEET AS AT 31 MARCH 2024
| 2024 | 2024 | 2023 | |||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Note | £ | £ | |||||||||||||
| Fixed assets | |||||||||||||||
| Tangible assets | 8 | 211,997 | 242,358 | ||||||||||||
| Current assets | |||||||||||||||
| Debtors | 9 | 8,607 | 8,121 | ||||||||||||
| Cash at bank and in hand | Cash at bank and in hand | 8,894 | 12,618 | ||||||||||||
| Creditors: amounts falling due within one | Creditors: amounts falling due within one | ||||||||||||||
| year | 10 | (6,409) | (3,330) | ||||||||||||
| Net current assets | 11,092 | 17,409 | |||||||||||||
| Total net assets | 223,089 | 259,767 | |||||||||||||
| Charity funds | |||||||||||||||
| Restricted funds | 11 | - | - | ||||||||||||
| Unrestricted funds | |||||||||||||||
| Designated funds | 11 | 211,997 | 242,358 | ||||||||||||
| General funds | 11 | 11,092 | 17,409 | ||||||||||||
| Total unrestricted funds | Total unrestricted funds | 11 | 223,089 | 259,767 | |||||||||||
| Total funds | 223,089 | 259,767 | |||||||||||||
| The financial |
statements | were | approved | and | authorised | for | for issue |
by | by the |
Trustees | on | ||||
| _______and signed on their behalf by: Jan 17, 2025 |
and signed on their behalf by: |
Mark Horn
Mark Horn (Trustee)
Alan Stead FCA
(Trustee)
The notes on pages 9 to 19 form part of these financial statements.
Page 8
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1. General information
The Carpenters and Docklands Centre ("the Charity") is a charity, registered in England and Wales. The Charity's registered office is 98 Gibbins Road, London, E15 2HU.
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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The 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 the Charities SORP (FRS 102) published 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.
Carpenters and Dockland Centre meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
2.2 Income
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.
Grants are included in the Statement of Financial Activities on a receivable basis. The balance of income received for specific purposes but not expended during the period is shown in the relevant funds on the Balance Sheet. Where income is received in advance of entitlement of receipt, its recognition is deferred and included in creditors as deferred income. Where entitlement occurs before income is received, the income is accrued.
2.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
2.4 Taxation
The Charity is exempt from tax on its charitable activities.
Page 9
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
2. Accounting policies (continued)
2.5 Tangible fixed assets and depreciation
Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.
Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.
Depreciation is provided on the following basis:
Leasehold property - over the term of the lease Plant and machinery - 15% on cost and 10% on cost Motor vehicles - 25% on cost Fixtures and fittings - 10% on cost
2.6 Debtors
Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
2.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
2.8 Liabilities
Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
2.9 Financial instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
2.10 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.
Page 10
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
3. Income from donations and legacies
| Donations Grants Similar incoming resources Donations Grants Similar incoming resources |
Unrestricted funds 2024 £ 2,576 55,711 13,885 72,172 Unrestricted funds 2023 £ 27,100 15,500 22,315 64,915 |
Total funds 2024 £ 2,576 55,711 13,885 |
|---|---|---|
| 72,172 | ||
| Total funds 2023 £ 27,100 15,500 22,315 |
||
| 64,915 |
Page 11
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
4. Income from other trading activities
Income from charitable trading activities
| Hall hire Playcare income Hall hire Playcare income |
Unrestricted funds 2024 £ 153,271 53,595 206,866 Unrestricted funds 2023 £ 157,543 66,699 224,242 |
Total funds 2024 £ 153,271 53,595 |
|---|---|---|
| 206,866 | ||
| Total funds 2023 £ 157,543 66,699 |
||
| 224,242 |
Page 12
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
5. Analysis of expenditure on charitable activities
Summary by fund type
| Running community centre Running community centre |
Unrestricted funds 2024 £ 315,716 Unrestricted funds 2023 £ 275,847 |
Total 2024 £ 315,716 |
|---|---|---|
| Total 2023 £ 275,847 |
6. Analysis of expenditure by activities
| Running community centre Running community centre |
Activities undertaken directly 2024 £ 314,677 Activities undertaken directly 2023 £ 274,823 |
Support costs 2024 £ 1,039 Support costs 2023 £ 1,024 |
Total funds 2024 £ 315,716 |
|---|---|---|---|
| Total funds 2023 £ 275,847 |
Page 13
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
7. Trustees' remuneration and expenses
During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .
During the year, no Trustee expenses have been incurred (2023 - £NIL) .
8. Tangible fixed assets
| Cost or valuation At 1 April 2023 At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Leasehold property £ 586,017 586,017 343,659 30,361 374,020 211,997 242,358 |
Plant and machinery £ 18,620 18,620 18,620 - 18,620 - - |
Motor vehicles £ 84,091 84,091 84,091 - 84,091 - - |
Fixtures and fittings £ 199,751 199,751 199,751 - 199,751 - - |
Total £ 888,479 |
|---|---|---|---|---|---|
| 888,479 | |||||
| 646,121 30,361 |
|||||
| 676,482 | |||||
| 211,997 | |||||
| 242,358 |
During the yea the Charity changed the method of depreciation it's leasehold property from 2% straight line to depreciating over the term of the lease. This revised method more accurately reflects the useful lives of the assets.
The change in depreciation method is a change in accounting estimate and is accounted for in the period of change and in subsequent periods. The effect of the change in the current year has resulted in an increase to the depreciation charge of £19,361.
9. Debtors
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trade debtors | 8,607 | 8,121 |
Page 14
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
10. Creditors: Amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Trade creditors | 6,409 | 3,330 |
Page 15
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
11. Statement of funds
| Statement of funds - current year Unrestricted funds Designated funds Fixed Asset Fund General funds General Fund Total Unrestricted funds |
Balance at 1 April 2023 £ 242,358 17,409 259,767 |
Income £ - 279,038 279,038 |
Expenditure £ (30,361) (285,355) (315,716) |
Balance at 31 March 2024 £ 211,997 |
|---|---|---|---|---|
| 11,092 | ||||
| 223,089 |
Page 16
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
11. Statement of funds (continued)
Statement of funds - prior year
| Unrestricted funds Designated funds Minibuses for Playcare Fund Community Vehicle Fund Fixed Asset Fund General funds General Fund Total Unrestricted funds |
Balance at 1 April 2022 £ 47,500 5,000 127,127 179,627 66,830 246,457 |
Income £ - - 23,000 23,000 266,157 289,157 |
Expenditure £ - - - - (275,847) (275,847) |
Transfers in/out £ (47,500) (5,000) 92,231 39,731 (39,731) - |
Balance at 31 March 2023 £ - - 242,358 |
|---|---|---|---|---|---|
| 242,358 | |||||
| 17,409 | |||||
| 259,767 |
Page 17
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
12. Summary of funds
Summary of funds - current year
| Designated funds General funds |
Balance at 1 April 2022 £ 179,627 66,830 246,457 |
Balance at 1 April 2023 £ 242,358 17,409 259,767 Income £ 23,000 266,157 289,157 |
Income £ - 279,038 279,038 Expenditure £ - (275,847) (275,847) |
Expenditure £ (30,361) (285,355) (315,716) Transfers in/out £ 39,731 (39,731) - |
Balance at 31 March 2024 £ 211,997 11,092 |
|---|---|---|---|---|---|
| 223,089 | |||||
| Balance at 31 March 2023 £ 242,358 17,409 |
|||||
| Summary of funds - prior year | |||||
| Designated funds General funds |
|||||
| 259,767 |
13. Analysis of net assets between funds
Analysis of net assets between funds - current period
| Tangible fixed assets Debtors due after more than one year Current assets Creditors due within one year Total |
Unrestricted funds 2024 £ 211,997 8,607 8,894 (6,409) 223,089 |
Total funds 2024 £ 211,997 8,607 8,894 (6,409) |
|---|---|---|
| 223,089 |
Page 18
CARPENTERS AND DOCKLAND CENTRE
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
13. Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior period
| Tangible fixed assets Debtors due after more than one year Current assets Creditors due within one year Total |
Unrestricted funds 2023 £ 242,358 8,121 12,618 (3,330) 259,767 |
Total funds 2023 £ 242,358 8,121 12,618 (3,330) 259,767 |
|---|---|---|
Page 19
Carpenters and Dockland Centre 2024 - Accounts for approval
Final Audit Report
2025-01-17
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