REGISTERED CHARITY NUMBER: 512915
REPORT OF THE TRUSTEES AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
FOR
GIRL GUIDING WARWICKSHIRE
HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
GIRL GUIDING WARWICKSHIRE
CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 December 2025
| Page | |||
|---|---|---|---|
| Report of the Trustees | 1 | to | 5 |
| Independent Examiner's Report | 6 | ||
| Statement of Financial Activities | 7 | ||
| Balance Sheet | 8 | ||
| Notes to the Financial Statements | 9 | to | 14 |
| Detailed Statement of Financial Activities | 15 | to | 16 |
GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2025
The trustees present their report with the financial statements of the charity for the year ended 31 December 2025. 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
GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2025
ACHIEVEMENTS AND PERFORMANCE
Organisation and purpose
Warwickshire Guide Association (known as Girlguiding Warwickshire) is part of Girlguiding, the leading charity for girls and young women in the UK. It administers guiding in the County of Warwickshire, City of Coventry and Borough of Solihull. It is governed by a County Executive Committee, all of whom are volunteers, with one Trustee from each of the Divisions. A full list of Trustees is in this report. Trustee Indemnity Insurance was put in place during 2024.
In 2025 Brenda Ames (Vice President) and Anne Fox (Vice President) sadly passed away. County Archivist Pat Jenks also passed away.
The County Commissioner is appointed by the Midlands Region Chief Commissioner for a term of 5 years, the term ended in October 2025, when a new County commissioner took over the role. There are two Assistant County Commissioners. At Coventry Headquarters three part time members of staff provide 40 hours of invaluable financial and administrative support to the county commissioner team and up to 40 Division and District Commissioners, as well as responding to queries from the membership and the public.
The county has two campsites that are both offer great facilities for members.
Plans are now underway for an ambitious fundraising and building project at Hardiman Fields, the county campsite in Shipton on Stour, for some overnight accommodation with disabled and kitchen facilities to make the camping experience more accessible and more attractive to inexperienced campers.
Volunteer run resource and uniform shops are run in Coventry, Solihull and Kenilworth.
Members attended the annual property Conference in March.
Through fun, friendship, challenge and adventure Girlguiding empowers girls to find their voice, inspiring them to discover the best in themselves and to make a positive difference in their community. Whoever they are and wherever they are from, all girls are welcome. The Charity's aims and objectives reflect those of The Guide Association which are described in the Royal Charter.
The activity and planning of Girlguiding Warwickshire complies with the Charity Commission's general guidance on public benefit.
Leaders run Rainbows (4-7 years), Brownies (7-10 years), Guides (10-14 years) and Rangers (14-18 years) and there is a community called Inspire for members aged 18-30.
Girlguiding Warwickshire has a close relationship with guiding sisters in Warwickshire Trefoil Guild whose support is greatly appreciated.
The Trustees record their appreciation of the investment of the time and talent that Girlguiding Warwickshire volunteers have made during 2025. Once again thousands of girls have thrived in guiding's safe space and had wonderful, confidence-boosting adventures.
Creating exceptional experiences for girls
Girlguiding Warwickshire aims to offer fun, accessible and empowering experiences that inspire more girls, young women and volunteers to join than ever before. The programme is varied as were the county lead events for girls.
"Leading Together" was held in February, a meeting where Advisors, Trainers & members of the Exec came together to plan for the next 12 months of Girlguiding in Warwickshire
In February world thinking day was celebrated across the county at Local events including some 'Bedtime Bear' themed sleepovers.
Brownies had a National Space Centre Leicester takeover in February.
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GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2025
We had two Gang shows in the county. The Warwickshire & Nuneaton Gang shows events are a credit to the young members and adult supporters from scouting & guiding who put in a lot of time into rehearse and put on amazing shows, a great public profile.
A county camp was held in May at Hardiman field county campsite with many divisions and district also holding camps and sleepovers.
Warwickshire Wildlife trust takeover was a celebration of nature attended by all section members in June as part of the National Big Wild weekend.
July saw Warwickshire have one of the largest contingencies of girls at Magical midlands, a region event catering for over 9000 girls, the girls enjoyed all sorts of adventure, including STEM, creative & fairground activities. The finale being a concert with cover acts performing the girl's favourite songs.
A second 'Covopoly' was held in October. Covopoly is a hunt in Coventry for landmarks with additional challenges for all sections, adult leaders and Trefoil Guild. Great fun was had by the youngest to the members of the adult teams and showcased guiding organisation and adventure at its best.
A Celebration Day was held in October, this event was a fun day where volunteers were invited to attend and enjoy various activities & most importantly network with likeminded people, it was also an afternoon for awards and recognition.
Internationals In 2025 girls from the county created memories by taking part in the region Denmark Dash and an international trip to Hungary.
Twenty-two adult members also made memories whilst visiting the Our Cabana in Mexico, one of the five world association of Girl guides and Girl scout world centres.
Two teams of girls have been selected and are being prepared for county international trips - 'Rome to Home' - a race across the world' type challenge in 2026.
Developing a rewarding volunteer experience
There are ongoing training opportunities throughout the year both online and face to face. A county training day was held in March in Coventry, a central accessible location. The county's trainers attend support groups throughout the year and accepted an invitation to attend the Midland Region Trainers' Weekend in November.
In September, a variety of evening trainings were held around the county to suit the needs of the volunteers locally.
All commissioners had the opportunity to attend the region Commissioners' Conference in October as well as new commissioners' events in May & September. A trustees training was held by region in May.
The county newsletter to all members, issued on the first of each month, informs members of county opportunities for themselves and the young members. Many adult members make effective use of the county's Facebook groups for all volunteers, and volunteers by section. The county signposts and promotes a growing number of great opportunities offered by Girlguiding Midlands.
The county consistently fills the county's quota of 9 to receive the Region's Chief Commissioner Award for outstanding service at unit level. Years of service were recognised with Long Service Awards presented at the Celebration Day in October; this event was also a celebration of Nicola Lomas' role as County Commissioners over the last 5 years. A handful of volunteers received the red-carpet treatment at 'Girlguiding Celebrates' at the Odeon, Manchester. All volunteers were thanked with a region Thank you badge during volunteer's week in June.
Making a bigger impact & Growing Girlguiding in Warwickshire
Membership at year end 2024 was 4,747 girls in 368 units supported by 1,459 volunteers. Sadly, at the end of 2025 these figures had declined to 4,677 girls in 345 units supported by 1371 volunteers. Girlguiding Warwickshire reflects the national trend for young member numbers.
Page 3
GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2025
There is work to do on strengthening the transition of enthusiastic Girls on their guiding journey through the sections with particular importance to the journey from Guides at 14 into early leadership. In 2025 the county appointed a young leader advisor to hopefully encourage and facilitate this important part of the guiding journey.
There is a still a good demand for Duke of Edinburgh volunteer 'placements' from girls aged 13 and older. This provides the opportunity to hook them into long term Young Leader roles once their months of service are completed and they have seen the blossoming of their leadership skills.
There is still a need to change public perception that there are 'no places available' in older sections when they have experienced Rainbow waiting lists. We will continue to promote new-to-guiding for members at 7 and 10 years in 2026. The ever shout out for volunteers will also continue and feature in the County strategic plan to be finalised in 2026.
The changes to the Girl guiding policy in November 2025 has caused the county to follow region and with current promotion of Girlguiding in social media, the county have followed national guidelines for supporting individuals affected by the policy change.
Reserve policy
Girlguiding Warwickshire retains adequate Reserves as working capital to meet its day-to-day needs and safeguard against unexpected deficits of income against expenditure. The minimum Reserves figure required is an amount equal to the organisation's annual expenditure and is reviewed annually in the light of changes to expenditure levels. Any Reserves held above this figure are invested and are at the disposal of the trustees to meet any long-term objectives.
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 512915
Principal address
64 Grosvenor Road Coventry West Midlands CV1 3FZ
Trustees
Mrs N Lomas Trustee (resigned 31.10.2025) Mrs A Brough Trustee (resigned 31.10.2025) Mrs N Tucker Trustee Mrs F Bubb Trustee Mrs C Stothard Trustee (resigned 31.10.2025) Mrs J Thompson Trustee Mrs G Green Trustee Mrs J Vance Trustee Mrs J L Hull Trustee (appointed 1.1.2025) Mrs S Blackett Trustee (appointed 1.2.2025) Mrs V James Trustee (resigned 31.12.2025) Mrs V Nicholls Trustee Mrs S Mason (appointed 1.1.2026) Mrs J Howle Trustee (appointed 5.12.2025) Mrs A Harrold Trustee (appointed 1.9.2025) Mrs K Hutchinson Trustee (appointed 7.8.2025) Mrs M Hulme Trustee (appointed 19.6.2025) Mrs T Middlicott Trustee (appointed 7.5.2025) Mrs J Tuck Trustee (appointed 7.8.2025)
Page 4
GIRL GUIDING WARWICKSHIRE
REPORT OF THE TRUSTEES for the year ended 31 December 2025
REFERENCE AND ADMINISTRATIVE DETAILS
Independent Examiner
HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
Bankers
Lloyds TSB Old Market Square Nottingham NG1 6FD
Approved by order of the board of trustees on 2 March 2026 and signed on its behalf by:
----- Start of picture text -----
oy F4460000-0BA9-269C-91D4-08DE7B6FBE29 e”
Mrs G Green - Trustee
----- End of picture text -----
Page 5
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF GIRL GUIDING WARWICKSHIRE
Independent examiner's report to the trustees of Girl Guiding Warwickshire
I report to the charity trustees on my examination of the accounts of Girl Guiding Warwickshire (the Trust) for the year ended 31 December 2025.
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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Mark Ashfield
HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
2 March 2026
Page 6
GIRL GUIDING WARWICKSHIRE
STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2025
| Unrestricted fund Notes £ INCOMING RESOURCES FROM Donations and legacies 3,420 Charitable activities 2 180,231 Other income 5,889 Total 189,540 EXPENDITURE ON Raising funds 2,878 Charitable activities Governance costs 189,282 Total 192,160 Net gains on investments - NET INCOME/(EXPENDITURE) (2,620) RECONCILIATION OF FUNDS Total funds brought forward 205,208 TOTAL FUNDS CARRIED FORWARD 202,588 |
Restricted fund £ - - - - - - - - - 230,000 230,000 |
2025 Total funds £ 3,420 180,231 5,889 189,540 2,878 189,282 192,160 - (2,620) 435,208 432,588 |
2024 Total funds £ 1,526 152,675 3,325 157,526 2,419 143,177 145,596 150,000 161,930 273,278 435,208 |
|---|---|---|---|
The notes form part of these financial statements
Page 7
GIRL GUIDING WARWICKSHIRE
BALANCE SHEET 31 December 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| fund | fund | funds | funds | |||
| Notes | £ | £ | £ | £ | ||
| FIXED ASSETS | ||||||
| Tangible assets | 6 | 1,105 | 230,000 | 231,105 | 230,000 | |
| CURRENT ASSETS | ||||||
| Stocks | 7 | 7,120 | - | 7,120 | 6,835 | |
| Debtors | 8 | 1,264 | - | 1,264 | 4,638 | |
| Cash in hand | 195,700 | - | 195,700 | 196,235 | ||
| CREDITORS | 204,084 | - | 204,084 | 207,708 | ||
| Amounts falling due within one year | 9 | (2,601) | - | (2,601) | (2,500) | |
| NET CURRENT ASSETS | 201,483 | - | 201,483 | 205,208 | ||
| TOTAL ASSETS LESS CURRENT | ||||||
| LIABILITIES | 202,588 | 230,000 | 432,588 | 435,208 | ||
| NET ASSETS | 202,588 | 230,000 | 432,588 | 435,208 | ||
| FUNDS | 10 | |||||
| Unrestricted funds | 202,588 | 205,208 | ||||
| Restricted funds | 230,000 | 230,000 | ||||
| TOTAL FUNDS | 432,588 | 435,208 |
The financial statements were approved by the Board of Trustees and authorised for issue on 2 March 2026 and were signed on its behalf by:
----- Start of picture text -----
o F4460000-0BA9-269C-91E2-08DE7B6FBE29 a
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G Green - Trustee
The notes form part of these financial statements
Page 8
GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 December 2025
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, as modified by the revaluation of certain assets.
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.
Hardiman fields campsite - land - not depreciated Computer equipment - 33% on cost
Stocks
Stock is the total amount of badge stocks held at the year end. It is valued on the lower of cost and net realisable value.
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.
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
2. CHARITABLE ACTIVITIES
| 2025 £ Events and activities 167,072 Hardiman income 11,548 Equipment 97 Badge sales 529 Shared cost income 985 180,231 SUPPORT COSTS Governance Finance costs £ £ Governance costs 252 3,040 |
2024 £ 143,176 8,299 106 1,094 - 152,675 Totals £ 3,292 |
|---|---|
3. SUPPORT COSTS
4. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 December 2025 nor for the year ended 31 December 2024.
5. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted fund £ INCOMING RESOURCES FROM Donations and legacies 1,526 Charitable activities 152,675 Other income 3,325 Total 157,526 EXPENDITURE ON Raising funds 2,419 Charitable activities Governance costs 143,177 Total 145,596 Net gains on investments - NET INCOME 11,930 RECONCILIATION OF FUNDS Total funds brought forward 193,278 TOTAL FUNDS CARRIED FORWARD 205,208 |
Restricted fund £ - - - - - - - 150,000 150,000 80,000 230,000 |
Total funds £ 1,526 152,675 3,325 157,526 2,419 143,177 145,596 150,000 161,930 273,278 435,208 |
|---|---|---|
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
6. TANGIBLE FIXED ASSETS
----- Start of picture text -----
|||||
|---|---|---|---|
|Hardiman|
|fields|Computer|
|campsite|equipment|Totals|
|£|£|£|
|COST OR VALUATION|
|At 1 January 2025|230,000|12,248|242,248|
|Additions|-|1,357|1,357|
|At 31 December 2025|230,000|13,605|243,605|
|DEPRECIATION|
|-|
|At 1 January 2025|12,248|12,248|
|Charge for year|-|252|252|
|At 31 December 2025|-|12,500|12,500|
|NET BOOK VALUE|
|At 31 December 2025|230,000|1,105|231,105|
|At 31 December 2024|230,000|-|230,000|
----- End of picture text -----
Included in cost or valuation of land and buildings is freehold land of £230,000 (2024 - £230,000) which is not depreciated.
Cost or valuation at 31 December 2025 is represented by:
----- Start of picture text -----
|||||
|---|---|---|---|
|Hardiman|
|fields|Computer|
|campsite|equipment|Totals|
|£|£|£|
|Valuation in 2025|150,000|-|150,000|
|Cost|80,000|13,605|93,605|
|230,000|13,605|243,605|
----- End of picture text -----
Hardiman fields campsite was independently valued on an open market basis on 18 February 2025 by Sheldon Bosley Knight, Chartered Surveyors. The trustees are not aware of any material changes since the last valuation.
7. STOCKS
Stocks
----- Start of picture text -----
|||
|---|---|
|2025|2024|
|£|£|
|7,120|6,835|
----- End of picture text -----
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other debtors Prepayments 9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Accruals and deferred income 10. MOVEMENT IN FUNDS At 1.1.25 £ Unrestricted funds General fund 205,208 Restricted funds Hardiman fields campsite 230,000 TOTAL FUNDS 435,208 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 189,540 TOTAL FUNDS 189,540 Comparatives for movement in funds At 1.1.24 £ Unrestricted funds General fund 193,278 Restricted funds Hardiman fields campsite 80,000 TOTAL FUNDS 273,278 |
2025 2024 £ £ 99 - 1,165 4,638 1,264 4,638 2025 2024 £ £ 2,601 2,500 Net movement At in funds 31.12.25 £ £ (2,620) 202,588 - 230,000 (2,620) 432,588 Resources Movement expended in funds £ £ (192,160) (2,620) (192,160) (2,620) Net movement At in funds 31.12.24 £ £ 11,930 205,208 150,000 230,000 161,930 435,208 |
|---|---|
continued...
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GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
10. MOVEMENT IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Hardiman fields campsite TOTAL FUNDS |
Incoming resources £ 157,526 - 157,526 |
Resources expended £ (145,596) - (145,596) |
Gains and Movement losses in funds £ £ - 11,930 150,000 150,000 150,000 161,930 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined position is as follows:
| Unrestricted funds General fund Restricted funds Hardiman fields campsite TOTAL FUNDS |
At 1.1.24 £ 193,278 80,000 273,278 |
Net movement in funds £ 9,310 150,000 159,310 |
At 31.12.25 £ 202,588 230,000 432,588 |
|---|---|---|---|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
| Unrestricted funds General fund Restricted funds Hardiman fields campsite TOTAL FUNDS |
Incoming resources £ 347,066 - 347,066 |
Resources expended £ (337,756) - (337,756) |
Gains and Movement losses in funds £ £ - 9,310 150,000 150,000 150,000 159,310 |
|---|---|---|---|
continued...
Page 13
GIRL GUIDING WARWICKSHIRE
NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 December 2025
11. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2025.
Page 14
GIRL GUIDING WARWICKSHIRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2025
| INCOMING RESOURCES Donations and legacies Donations Charitable activities Events and activities Hardiman income Equipment Badge sales Shared cost income Other income Other incoming resources Total incoming resources EXPENDITURE Other trading activities Opening stock Purchases Closing stock Charitable activities Salaries, volunteer and county staff expenses Pensions Other grants Events and activities Hardiman Expenditure Office and other support costs Other costs Support costs Finance Computer equipment Governance costs Accountancy and legal fees Total resources expended Net (expenditure)/income before gains and losses |
2025 £ 3,420 167,072 11,548 97 529 985 180,231 5,889 189,540 6,835 3,163 (7,120) 2,878 30,765 237 1,440 122,492 10,800 20,113 143 185,990 252 3,040 192,160 (2,620) |
2024 £ 1,526 143,176 8,299 106 1,094 - 152,675 3,325 157,526 6,763 2,491 (6,835) 2,419 20,847 - 500 82,078 9,061 27,721 150 140,357 - 2,820 145,596 11,930 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 15
GIRL GUIDING WARWICKSHIRE
DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 December 2025
| Realised recognised gains and losses Realised gains/(losses) on investment property Net (expenditure)/income |
2025 £ - (2,620) |
2024 £ 150,000 161,930 |
|---|---|---|
This page does not form part of the statutory financial statements
Page 16
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| 2026-03-06 12:15 +00:00 | 2026-03-06 12:15 +00:00 | 2026-03-06 12:15 +00:00 | Mrs Gwyneth Green | Document Signed: IRIS - Final 2025 CHA Accounts [FYI- |
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