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2023-12-31-accounts

Company registration number: NI629508 Charity registration number: 102800

Exchange Church Belfast

(A company limited by guarantee) Annual Report and Financial Statements

for the Year Ended 31 December 2023

Exchange Church Belfast

Contents

Reference and Administrative Details 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17

Exchange Church Belfast

Reference and Administrative Details

Trustees Penny Toogood Andrew George Toogood Paul Jordan Charity Registration Number 102800

Company Registration Number NI629508

The charity is incorporated in Northern Ireland. Registered Office 179-187 Albertbridge Road Belfast Co Down BT5 4PS Independent Examiner RBCA Limited RBCA Limited Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

Page 1

Exchange Church Belfast

Trustees' Report

The trustees, who are directors for the purposes of company law, present the annual report together with the financial statements of the charitable company for the year ended 31 December 2023.The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” in preparing the annual report and financial statements of the charity.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Penny Toogood Andrew George Toogood Paul Jordan

Alexander Gar Thompson (resigned 18 June 2024)

Objectives and activities

Objects and aims

The objectives of the Church are for the benefit of the public:

In setting out the objectives for the church and planning activities for the year, the trustees have given careful consideration to the Charity Commission for Northern Ireland's guidance on public benefit to ensure that the activities have helped to achieve the charity's purpose and provide a benefit to the beneficiaries.

Page 2

Exchange Church Belfast

Trustees' Report

Public benefit

The direct benefits which flow from this object include the increasing the ability and activity of people to become involved in the community. These benefits are demonstrated through the involvement of volunteers in various Church activities. This object does not give rise to any harm. The beneficiaries of this object are families and individuals living in Belfast Metropolitan Area. A private benefit may arise to trustees and/or their families availing of Church activities. Access to these activities is equally open to all beneficiaries. This benefit is incidental and necessary to ensure the benefit is provided to our beneficiaries.

The direct benefits which flow from this object include improved knowledge of the tenets of the Christian faith and the opportunities created for people to put these tenets into action in the community. These benefits are demonstrated through oral and written feedback from attendees and from those accessing Church teaching online and the level of engagement in Church activities by attendees. This object does not give rise to any harm. The beneficiaries of this object are people living in the Belfast Metropolitan Area and people from further afield accessing Church teaching online who want to know more about the Christian faith or develop their understanding of their Christian faith. A private benefit may arise to trustees and/or their families improving their own knowledge of the Christian faith. Access to Church teaching is equally open to all beneficiaries. This benefit is incidental and necessary to ensure the benefit is provided to our beneficiaries.

The direct benefits which flow from this object include better identification of and more targeted meeting of people’s practical and spiritual needs. These benefits are demonstrated through the Church’s ongoing development of relationships with existing Churches, community and overseas charitable organisations. This object does not give rise to any harm. The beneficiaries of this object are people living in areas of deprivation in East Belfast and living in deprivation overseas. There are no private benefits flowing from this object.

The direct benefits which flow from this object include improved ability to provide pastoral care and support to people and organisations. These benefits are demonstrated through feedback from Church attendees, the Church teaching archive online and the established relationships with community and charitable organisations. This object does not give rise to any harm. The beneficiaries of this object are people from the Belfast Metropolitan Area who attend Church, people overseas accessing teaching online and people in East Belfast who avail of Church activities in the local community. A private benefit may arise to trustees and/or their families availing of pastoral care. Access to pastoral care is equally open to all beneficiaries. This benefit is incidental and necessary to ensure the benefit is provided to our beneficiaries.

The direct benefits which flow from this object include better access for people to learn about the tenets of the Christian faith and the meeting of basic human requirements to help improve life. These benefits are demonstrated through the Church partnering with a charity which operates overseas. This object does not give rise to any harm. The beneficiaries of this object are the people living overseas who have limited or no understanding of the Christian faith amongst whom the charity has developed projects and who have been identified as living in poverty. There are no private benefits flowing from this object.

Page 3

Exchange Church Belfast

Trustees' Report

Achievements and performance

During 2023 church life continued to grow. We saw a number of overseas students and young professionals from different nations attending the church which brought great diversity and life. We continued to develop our social media content and increase our presence online resulting in Pastors from both America and Brazil visiting the church.

We undertook a number of community initiatives. A pantomime was written as a Christmas outreach and tickets were given out free of charge. The church community came together to act, sing, dance and create sets. This was a great success and we saw over 200 people attend.

We began a youth club for 8 14 year olds where they could engage in arts and crafts, sport and music activities. We also pioneered an online parenting course in which we had people from various parts of Northern Ireland and even a family from Canada attend.

We encouraged all members to find their place in which they could invest their time and expertise to further the mission of the church and serve the local community through hospitality, social media, kids and youth ministry, worship and prayer. Youth and kids work continued with all volunteers undergoing enhanced access NI checks

Financial review

The Church has continued to be well supported by donations, gifts and various related activities during the year. The statement of Financial Activities on page 8 show a surplus of £14,544 for the year bringing unrestricted funds to £76,647 at 31 December 2023, with a closing bank position of £63,875.

Structure, governance and management

Nature of governing document

The organisation is a charitable company limited by guarantee, incorporated on 19 February 2015.

The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed by these Articles. In the event of the company being wound up, members are required to contribute an amount not exceeding £1.

Exchange Church Belfast is in compliance with legal and other governance obligations. The company was formally granted charitable status by the NI Charity Commission, its charity number being NIC102800.

Page 4

Exchange Church Belfast

Trustees' Report

Organisational structure

Trustees' meetings are held regularly and decisions taken must either be a majority decision or in accordance with the Articles. The trustees may delegate any of the powers conferred on them under the Articles to committees who must follow the procedures set out for them by the trustees.

Appointment of Trustees

Trustees are appointed in accordance with section 20 of our Articles of Association. Candidates must be active members of the church, demonstrating a strong commitment to our mission and values.

Qualifications: Trustees should possess relevant skills and experience, including legal, financial, and administrative expertise.

Duties: Trustees are responsible for the oversight of church property, financial management, and ensuring compliance with legal and regulatory requirements.

We believe that this process will ensure the selection of dedicated and capable individuals who will contribute to the continued growth and success of our church community.

Statement of trustees' responsibilities

The trustees (who are also the directors of Exchange Church Belfast for the purposes of company law) 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), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland". The report and accounts have been prepared in accordance with the provisions in the Companies Act 2006 relating to small companies.

Company law requires the trustees to prepare financial statements for each financial year. Under company law the trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including its income and expenditure, of the charitable company for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that can disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006 and Charities Act (Northern Ireland) 2008. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Page 5

Exchange Church Belfast

Trustees' Report

Small companies provision statement

This report has been prepared in accordance with the small companies regime under the Companies Act 2006.

25 Sep 2024

The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:

......................................... Andrew George Toogood Trustee

......................................... Paul Jordan Trustee

Page 6

Exchange Church Belfast

Independent Examiner's Report to the trustees of Exchange Church Belfast ('the Company')

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity’s trustees of Exchange Church Belfast (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 Exchange Church Belfast 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 65 of the Charities Act (Northern Ireland) 2008 (‘the 2008 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the 2008 Act.

Basis of independent examiner’s report

My examination was carried out in accordance with the general directions given by the Charity Commission for Northern Ireland under section 65(9)(b) of the Charities Act. The examination included a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts and seeking explanations from you as charity trustees concerning any such matters.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. That accounting records were not kept in accordance with section 386 of the Companies Act 2006;

  2. That the accounts do not accord with those accounting records;

  3. That the accounts do not comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the 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; and

  4. That there is further information needed for a proper understanding of the accounts to be reached.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission for Northern Ireland, I have found no matters that require drawing to your attention.

Brian Stewart

...................................... Brian Stewart RBCA Limited Chartered Accountants Linenhall Exchange 26 Linenhall Street Belfast BT2 8BG

25 Sep 2024

Date:.............................

Page 7

Exchange Church Belfast

Statement of Financial Activities for the Year Ended 31 December 2023 (Including Income and Expenditure Account and Statement of Total Recognised Gains and Losses)

Note
Income and Endowments from:
Donations and legacies
3
Other income
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income/(expenditure)
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
12		 Unrestricted
funds
£
99,967
12,139
112,106
(97,562)
(97,562)
14,544
14,544
62,103
76,647		 Total
2023
£
99,967
12,139
112,106
(97,562)
(97,562)
14,544
14,544
62,103
76,647		 Total
2022
£
75,988
8,663
84,651
(97,818)
(97,818)
(13,167)
(13,167)
75,270
62,103

All of the charity's activities derive from continuing operations during the above two periods.

The notes on pages 10 to 17 form an integral part of these financial statements. Page 8

Exchange Church Belfast

(Registration number: NI629508) Balance Sheet as at 31 December 2023

Note
Fixed assets
Tangible assets
8
Current assets
Debtors
9
Cash at bank and in hand
10
Creditors: Amounts falling due within one year
11
Net current assets
Net assets
Funds of the charity:
Unrestricted income funds
Unrestricted funds
Total funds
12		 2023
£
9,480
8,724
63,876
72,600
(5,433)
67,167
76,647
76,647
76,647		 2022
£
12,281
6,522
54,130
60,652
(10,830)
49,822
62,103
62,103
62,103

For the financial year ending 31 December 2023 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

These financial statements have 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 financial statements on pages 8 to 17 were approved by the trustees, and authorised for issue on 25 Sep 2024.................... and signed on their behalf by:

.........................................

Andrew George Toogood Trustee

.........................................

Paul Jordan Trustee

The notes on pages 10 to 17 form an integral part of these financial statements. Page 9

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

1 Charity status

The charity is limited by guarantee, incorporated in Northern Ireland, and consequently does not have share capital. Each of the trustees is liable to contribute an amount not exceeding £1 towards the assets of the charity in the event of liquidation.

The address of its registered office is: 179-187 Albertbridge Road Belfast Co Down BT5 4PS

2 Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

The financial statements have been prepared 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)) (issued in October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Companies Act 2006.

Basis of preparation

Exchange Church Belfast 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 notes.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the charity.

Exemption from preparing a cash flow statement

The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.

Income and endowments

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 the income receivable can be measured reliably.

Page 10

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

Donations and legacies

Donations are recognised when the charity has been notified in writing of both the amount and settlement date. In the event that a donation is subject to conditions that require a level of performance by the charity before the charity is entitled to the funds, the income is deferred and not recognised until either those conditions are fully met, or the fulfilment of those conditions is wholly within the control of the charity and it is probable that these conditions will be fulfilled in the reporting period.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

All resources expended are inclusive of irrecoverable VAT.

Charitable activities

Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Taxation

The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Page 11

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

Tangible fixed assets

Fixed assets are initially recorded at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation and amortisation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class

Furniture and equipment

Depreciation method and rate 15% straight line

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the charity does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Page 12

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.

3 Income from donations and legacies

Donations and legacies;
Donations from individuals
Gift aid reclaimed
Donations and legacies;
Donations from individuals
Gift aid reclaimed
4
Other income
Rental income
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
82,883
17,084
99,967
Unrestricted
funds
General
£
62,386
13,602
75,988
Unrestricted
funds
General
£
11,954
11,954
8,078		 Total
2023
£
82,883
17,084
99,967
Total
2022
£
62,386
13,602
75,988
Total
funds
£
11,954
11,954
8,078

Page 13

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

5 Expenditure on charitable activities

Note
Allocated support costs
Governance costs
Total for 2023
Total for 2022		 Unrestricted
funds
General
£
96,913
649
97,562
97,818		 Total
funds
£
96,913
649
97,562
97,818

Included in governance costs is fees payable to the independent examiner for Independent examination of the financial statements of f £649 (2022 - £613) .

Page 14

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

6 Trustees remuneration and expenses

One of the trustees Mr A. Toogood provides pastoral support services to the charity and received remuneration for this in the amount of £24,000 (2022: £24,000).

7 Taxation

The charity is a registered charity and is therefore exempt from taxation.

8 Tangible fixed assets

Cost
At 1 January 2023
Additions
At 31 December 2023
Depreciation
At 1 January 2023
Charge for the year
At 31 December 2023
Net book value
At 31 December 2023
At 31 December 2022
9
Debtors
Prepayments
Other debtors
10 Cash and cash equivalents
Cash at bank		 Furniture
and
equipment
£
20,888
350		 Total
£
20,888
350
21,238
8,607
3,151
11,758
9,480
12,281
2022
£
5,578
944
21,238
8,607
3,151
11,758
9,480
12,281
2023
£
3,910
4,814
8,724
2023
£
63,876
6,522
2022
£
54,130

Page 15

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

11 Creditors: amounts falling due within one year

Trade creditors
Accruals
12 Funds
Unrestricted funds
General
Unrestricted funds
General		 Balance at 1
January
2023
£
62,103
Balance at 1
January
2022
£
75,270		 Incoming
resources
£
112,106
Incoming
resources
£
84,651		 2023
£
4,837
596
5,433
Resources
expended
£
(97,562)
Resources
expended
£
(97,818)		 2022
£
10,234
596
10,830
Balance at
31 December
2023
£
76,647
Balance at
31 December
2022
£
62,103

13 Analysis of net assets between funds

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
9,480
72,600
(5,433)
76,647		 Total funds
at 31
December
2023
£
9,480
72,600
(5,433)
76,647

Page 16

Exchange Church Belfast

Notes to the Financial Statements for the Year Ended 31 December 2023

Tangible fixed assets
Current assets
Current liabilities
Total net assets		 Unrestricted
funds
General
£
12,281
60,652
(10,830)
62,103		 Total funds
at 31
December
2022
£
12,281
60,652
(10,830)
62,103

Page 17

Issuer

RBCA Ltd

Document generated Tue, 24th Sep 2024 17:23:34 BST

Document fingerprint 861aad083b0fc8ab7967ebbf45c91f58

Parties involved with this document

Document processed

Party + Fingerprint

Wed, 25th Sep 2024 14:45:57 BST Wed, 25th Sep 2024 14:50:13 BST Wed, 25th Sep 2024 17:04:34 BST

Andrew - Signer (4470b4922866883a399b5c0a9d5eee1e) Paul Jordan - Signer (bf27283bf887eb7e031afc8c5df4da5c) RBCA Limited - Signer (177cb7337e368cc9598d31f1caf1565a)

Audit history log

Date

Action

Tue, 24th Sep 2024 17:23:34 BST Tue, 24th Sep 2024 17:23:34 BST

Tue, 24th Sep 2024 17:23:36 BST Tue, 24th Sep 2024 17:28:10 BST

Tue, 24th Sep 2024 17:28:10 BST Tue, 24th Sep 2024 19:06:04 BST Wed, 25th Sep 2024 14:45:11 BST Wed, 25th Sep 2024 14:45:57 BST Wed, 25th Sep 2024 14:45:57 BST

Wed, 25th Sep 2024 14:45:57 BST Wed, 25th Sep 2024 14:45:58 BST Wed, 25th Sep 2024 14:49:05 BST Wed, 25th Sep 2024 14:49:25 BST Wed, 25th Sep 2024 14:50:14 BST Wed, 25th Sep 2024 14:50:14 BST

Wed, 25th Sep 2024 14:50:14 BST

Envelope generated by Cathal McVeigh188.66.74.80 Document generated with fingerprint 861aad083b0fc8ab7967ebbf45c91f58188.66.74.80 Document generated with fingerprint c1969a1d5bb9f49009c593656896eb2c188.66.74.80 Sent the envelope to Andrew (andrew2good@me.com) for signing188.66.74.80 Document emailed to andrew2good@me.com13.42.9.7 Andrew opened the document email.140.248.40.25 Andrew viewed the envelope86.169.242.206 Andrew signed the envelope86.169.242.206 Sent the envelope to Paul Jordan (pjordan1972@gmail.com) for signing86.169.242.206 Document emailed to pjordan1972@gmail.com13.42.104.244 Andrew viewed the envelope86.169.242.206 Paul Jordan opened the document email.66.249.81.9 Paul Jordan viewed the envelope92.40.182.126 Paul Jordan signed the envelope92.40.182.126 Sent the envelope to RBCA Limited (brian.stewart@rbca.co) for signing92.40.182.126

Document emailed to brian.stewart@rbca.co3.9.180.4

Wed, 25th Sep 2024 14:50:14 BST Wed, 25th Sep 2024 14:59:54 BST Wed, 25th Sep 2024 14:59:58 BST Wed, 25th Sep 2024 16:41:03 BST Wed, 25th Sep 2024 17:01:51 BST Wed, 25th Sep 2024 17:04:34 BST Wed, 25th Sep 2024 17:04:34 BST Wed, 25th Sep 2024 17:04:35 BST

Paul Jordan viewed the envelope92.40.182.126 Paul Jordan opened the document email.66.249.81.8 Paul Jordan viewed the envelope92.40.182.126 RBCA Limited viewed the envelope81.104.236.75 RBCA Limited viewed the envelope81.104.236.75 RBCA Limited signed the envelope81.104.236.75 This envelope has been signed by all parties81.104.236.75 RBCA Limited viewed the envelope81.104.236.75