THE MAURICE & PEARL ESTERKIN
CHARITABLE TRU
ACCOUNTS FOR THE YEAR ENDED
5 APRIL 2024
MATRAVERS
ACCOUNTANTS & BUSINESS ADVISERS
ALTRINCAHM

THE MAURICE & PEARL ESTERKIN CHARITABLE TRUST
FINANCIAL STATEMENTS FOR THE YEAR ENDED S APRIL 2024
Trustee$ Annual R¢
ort forthe
ear ended 5 A
ril 2024
Higto
ectiv8s and activities of the Trust
The Charitable Trust was established on 18 February 1994. Both the initial donation and additional
amounts donated since have been under terms which allow the Iruslees to either ￿taIn the amounts
as Capital or to spend them.
The Trust deed gives the trustees the power lo apply the funds in such a manner as they think fil to or
for the benefit of any charitable object or purpose. The trustees curren15y have a policy of supporting
the following types of activity." religious organisations.. education or training, medicallhealth and relief
of poverty.
The trustees identify projects and organisations they wish to support and so the Trust does not make
grants lo people or organisations who apply speculatively. The Trust also has a policy of not
responding to any correspondence unless il relates lo grants it has agreed to make or to the general
management of the Trust.
ement and
overnance arran
Mana
The trust deed provides for a minimum of 3 trustees. Wer8 there a requirement for new trustees.
these would be identified and appointed by the remaining trustees.
ements
cedure5 and ollc
The Irtsstees normally meet quarterly to consider what grants they will make and to review any
feedback they have received. The trustees travel widely in the UK and abroad and use knowledge
gained to support the work of the charity and to inform grant making.
Though the trustees make some grants with no formal application, they normally ask invited
organisa￿on$ to submll a formal application saying how the funds would be used and what would be
achieved. The trustees have a policy, which is communicated to all beneficiaries, that they make only
one off grants with no guarantees of future funding.
The trustees always seek feedback on the actual use of the grants given and the achievements
made, including those given lo individuals. The explanations and feedback received are sufficient for
monitoring the quality of the grants made.
The finanGial affairs of the charity are handled by the trustees.
rant makin
Achlevements and erformance of the Trust
During the year the Trust has been able to continue ils support of its chosen beneficiaries.
Financial revlew Investment ollc
The Trust 8mploys Specialists as investment advisers and managers. The Trusl has chosen not to
adopt fomi31 ethical investment policies.
The net loutgoingllincoming ￿soUrCes, after grants and operational expenses, of £15.73612023
£32,214) for the year was -1£1,2361, 12023- £9,714}. At the end of the financial year reserves were
£71,694 around 54 months of grant expendlture. The adequaGy of the reserves policy is ￿vieWed
annually.
and reserves

RICE&P
ARL
LST
TE
ENT
RKIN CHARIY ABLE T
UST
AR ENDED S APRIL 2023
ci
m•nt of t tee
onslb
Charfty Ixw requlres the tnjstees lo prepare ffnanGial 61alornents for each financial yèar whlch 6how a
tru8 and fair view r>f thÉ State of affairs of tho Gharity and its financo13Btivitles for that peritjd. In
preparlng those financlaS stslements, th¢ tru5tee5 are required to..
$èlect suita￿6 ￿cOunting pJllcles and thpn apFqy them cons191endy;
makejudgomentg and 85tirnats5 that are re880nable and pnjdent
stglè whether applicable accoun￿ng standard5 and stat8ment$ of recommended
praGllce have been followed. sublectto any departuros disclosed and explalned In the
financial statements., and
prapare lh8 financl81 statements on the gc4ng concern basi$ unless tt 1$ Inappropriate
to presurna that the charty will conllnue in operational existence.
Th8 trusteès are rÈspon$lble for keeplng proper accounlng retords whSch dlsclosé wlh reason801e
accuracy at any tlme the financlal position of the charity 3nd lo en8ble them lo ensure that the
fln8nc181 slalemenls comply with the CharilEs A¢t 1993. They are also responslble for s8feguarding
the assets of the chartty and hence for laklng reasonable steps for the prevenbon and detecllon ol
fraud and other 1rTegularlti￿.
S￿ned on behalf of the trustees
N J ESTERKIN
2L
..D8tad

THE MAURICE & PEARL ESTERKIN CHARITABLE TRUST
FINANCIAL STATEMENTS F
HE YEAR ENDED 5 APRIL
024
Independent examinerfs Report to the Trustees of The Maurice & Pearl Esterkin Charitable Trust.
We report on the accounts of the Trust for the year ended 5 April 2024. which are set out on pages 4 to
Re$pectlve re8pon$ibilltles of trustees and exarnln8r
The Charity's trustees consider that an audit is not required for this year (under section 4312} of the
Charitie5 Act 1993 (the Act) and that an independent examination is needed.
It is our responsibility to..
examine the accounts{under se¢tlon 43 of the Act)..
to follow the procedures laid down in the General Direction$ given by the Charity
Commissionlunder section 4317llb} of the Act)., and
lo stsle whether particular matters have come to my attention.
Basis of th¢ Independent examlner'$ report.
Our examination was carried out in accordance with the General Directions given by the Charity
Commissioners. An examination includes a review of the accounting records kept by the Charity and a
compartson of the accounts presented with those records. It also includes consideration of any
unusual terms or disclosures in the accounts, and seeking explanations from you as trustee5
concerning any such matters. The procedures undertaken do not provide all the evidence that would
be required in an audil, and consequently we do not express an audit opinion on the view given by the
accounts.
Independent examiner's statement
In the course of our examination, no matter has come to my attention..
which givgs us reasonable cause to believe Ihat in, any material respect, the trustees have not
met the requirements lo ensure that..
proper ac¢ounting records are kept lin accordance with section 41 of the 1993 Act)., and
accounts are prepared which agree with the accountsng reGords and comply with the
accounting requirements of the Act,. or
lo which, in our opinion. attention should be drawn In order to enable a proper understanding
of the accounts to be reached.
(1)
121
Matravers
Accountsnts & Business Advisers
..Date
Bridgewater House
Century Park Caspian Road
Altrincham
Cheshire, WA14 SHH

The Maurice and Pearl Erterkin Charltable Trust
Statement of flnanclal activities
for the year ended 5 April 2024
Unrestricted
fund5
Endowment
fund
Total
funds
Total
funds
2024
2023
Notes
Incoming resources
Voluntary income.. donations
14,500
14,500
22,500
Investment income
14,500
14,500
22,500
Resources expended
Charitable activities
Religious organisations
Medicallhealth
Educationltraining
Relief of poverty
Sub-total
5,324
1,378
2.122
5,910
14734
5,324
1,378
2.122
5,910
14.734
4,648
4,682
13,375
8,405
31,110
other Expenditure
Misc Cost
Total resources expended
1104
32,214
1002
15,736
1,002
15,736
Net Ilncoming I loutgoingl resources
-1,236
-1,236
-9.714
Other recognised gains/105ses
SurplusllDeficitl on revaluation of inve5tmen1
Net movement in fund5
12,569
11,333
12,569
11,333
2,119
-7,595
Reconclliation of funds
Total funds brought forward
62,713
62,713
70,308
Total fund5 carried forward
74,046
74,046
62,713

The Maurice and Pearl Esterkln Charltable Trust
Statement of assets and Ilablllties
as at 5 April 2024
2024
2023
Notes
Flxed Assets
Investments
73,095
60,426
Current assets
Cash at bank and in hand
Net current assets
951
2,287
951
2,287
Net Assets
74,046
62,713
Represented by..
Unrestricted Fund
Endowment Fund
Total funds
71,694
2.352
74,046
60,215
2,498
62,713

THE MAURICE & PEARL ESTERKIN CHARITABLE TRUST
FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRI
2024
to the Accounts
Note
Accounting policies
In preparing the accoun15 the followng accounting policies have been Complied with..
The accounts have been prepared on the histOTiG cost convention with the exception
that investsnents are valued al market value. The accounts are in accordance with
applicable accounting standards, the Charities SORP 2005 (Accounting and
Reporting by Charities) and comply with the Charities IAc¢ounls and Reports)
Regulations 2005 issued under the Charities Act 1993.
Investment income is recorded when re¢eived.
bl
Expenditure on grants is recorded once the payment has been made.
Other expenditure is included in the accounts once the payment has been made.
dl
Any costs associated w.￿h the sala or purchase of invesbnents is accounted for as
part of the sale or purchase pri¢e of the investments.
Quoted investments have been valued al market value at the balance sheet dale.
gl
Unrealised and realised investment gains and losses a￿ shown net in the statement
of financial activities.
Taxatlon
The Trust is a registered charity and accordingly is exempl from taxation on its income and
gains where they are applied for eharitable purposes,
Investment Income has arisgn as foll0v￿.
Source of
Investment Income
2024
2023
Listed Investments
Total
Related party transa¢tlons
None of the trustees were paid any remuneration or expenses by the charity during the year
12023- none),
Anolysls of charltable expendituro
The charity did not undertake any activity directly but met its charitable purposes by making
grants. Grants made by the Trust fall into four activity groups. The total amount of grants
paid, analysed in relation to each activity group, is detailed Dn page 4 of the accounts.

THE MAURICE & PEARL ESTERKIN CHARITABLE TRUST
INANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024
Notes to the Accounts
Analysls of tho nat movement in fund
This statement shows how the net movement in funds relates to the change in net resources
available to finance future charitsble expenditure, after taking a¢count of resources released
or Icommittedl to.. fixed assets, programme related investments fvrthering the charity's
objects, and endowment funds recewed, whiGh are not available to spend as in¢ome.
Unrestrlcted
fund$
Endowment
fund8
Total
Net Movement in funds
Add deGrease in endowment capital
11,479
11,479
111,333}
111,333)
Change in resources available to spend
11.479
{11,333)
146
Fixed as$ets- investments
All investments were held in the UK and were as follows..
Investmonts-End¢)wment funds
2024
2023
Li$led investments
Stocks and Sha￿$
73.095
60,426
Movement in flxed asset investments were:
2024
Carying value (market value) at beginning of year
Add.. additsons and revaluation
80,426
12,669
Carrying value (mart(et value) at end of year
73,095