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2025-03-31-accounts

The Percy and Lily Reed Williams Charitable Trust Trustee’s report and unaudited financial statements

For the year ended 31 March 2025 Charity registration number 1040132

The Percy and Lily Reed Williams Charitable Trust

Contents

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||||| |---|---|---|---| |Trustees@|report|1-3| |independent|examiner's|report|4| |Receipts and payments account|5| |Statement of assets and|liabilities|6| |Notes to the financial statements|7|

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The Percy and Lily Reed Williams Charitable Trust Trustees’ report

For the year ended 31%* March 2025

Reference and administrative details

Nameofcharity: ThePercyand LilyReedWilliams CharitableTrust
Registration number: 1040132
Trustees: Thetrusteeswhoserved during theyearwereasfollows:
Ross Williams
Tamsyn Williams
Sarah Williams
Principal address: Pendriggy
WestTrewirgieRoad
REDRUTH
Cornwall
TR15 2TJ
Bankers: Lloyds Bank
11-12 Killigrew Street
FALMOUTH
Cornwall
TR11 3RA
ee
Independentexaminer:
Paul Harris & Co Lid
59West End
Redruth
TR152SQ

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The Percy and Lily Reed Williams Charitable Trust

Trustees’ report

For the year ended 31% March 2025

The trustees present their annual report and financial statements for the year ended 31 March 2025. The financial statements have been prepared in accordance with the accounting policies set out on page 7. The reference and administrative details on page 1 form part of this report.

Structure, governance and management

Governing document

Trust deed dated 21° June 1994.

Recruitment and induction of trustees

Suitable candidates are selected by the existing trustees are invited to become trustees. New trustees are inducted into the working of the charity.

Organisation of the charity

The trustees are legally responsible for the control and management of the charity.

Objects and aims of the charity

The charity has general charitable objects but primarily supports projects that are either very close to hame, mainly in mid Cornwall where these tend to be of a cultural nature or in the developing world concentrating on the relief of poverty by the support of small scale community projects.

Review of development and activities and achievements

The charity continued its long-standing practice of making relatively small-scale grants to a range of charities and other organisations in Cornwall, across the UK and across the world. The charity continues to be involved in regeneration activities in the centre of Redruth, working closely with bodies such as the Murdoch House committee, Redruth Revival CIC, Redruth Town Council and the Chamber of Commerce. Murdoch House itself is the centre of a network of small organisations concerned with such issues as local people's history, conservation of local architectural heritage and community-led projects. It is hoped to be able to raise further funds to build on this work.

During 2018 a loan of £60,000 was provided to Redruth Revival CIC as part of a project to purchase the freehold to the Buttermarket and Mining Exchange in Redruth as Part of its community work and retail space as part of a wider regeneration scheme. A further £80,600 was loaned in the year to 31°* March 2021 to assist with the purchase of the Wheal Peevor Purser’s Office as part of the regeneration scheme. Both loans are secured against the property. In addition funds are from time to time loaned to local charities and similar organisations to assist with short-term cash-flow — there are generally repaid within a few months. The charity received a donation of £300,000 in the year from Percy Williams & Sons Ltd which has been its main source of funds in the past: this is probably the final donation from them as the company is closing down. Review of financial activities

The net income for the year was £290,306 (2024: net income of £36,300). As at 315t March 2025 the total funds held {including loans provided) were £704,325 (2024: £414,019).

Reserves policy

A significant portion of the charity's reserves is represented by the historic property, Murdoch House. Surplus cash funds are available to the trustees to make charitable loans and grants as necessary.

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The Percy and Lily Reed Williams Charitable Trust

Trustees’ report

For the year ended 31% March 2025

Risk management

The trustees have assessed the risks to which the charity is exposed and have established systems and procedures to mitigate those risks identified.

Plans for the future

The trustees intend to continue operating the charity in accordance with its stated objects.

Trustees’ responsibilities

The trustees recognise their responsibilities for keeping proper accounting records and preparing financial Statements each year. The appended financial statements have been prepared on the receipts and payments basis and follow the guidance for smaller charities issued by the Charity Commission. The financial statements have been examined by an independent examiner, whose report is also appended.

Signed for and on behalf of the charity on 29% January 2026

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Ross Williams _,
Trustee C
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The Percy and Lily Reed Williams Charitable Trust Independent examiner’s report to the Trustees of The Percy and Lily Reed Williams Charitable Trust

| report to the charity trustees on my examination of the accounts of the charity for the year ended 315 March 2025 which are set out on pages 5 to 7.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

| report in respect of my examination of the charity's accounts carried out under section 145 of the Act and in carrying out my examination | have followed ail the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

| have completed my examination. | 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 charity as required by section 130 of the Act; or 2 the accounts do not accord with those records

| have no concerns and have come across no other matters in connection with the examination to which attentionreaghed. should be drawn in this report in order to enable a proper understanding of the accounts to be

Paul Harris & Co Ltd

59 West End Redruth Cornwall TR15 2SQ

Dated: 29" January 2026

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The Percy and Lily Reed Williams Charitable Trust

Receipts and payments account For the year ended 31% March 2025

Receipts and payments account
For the yearthe yearyearended 31% March31% MarchMarch 2025
Unrestricted
Funds 2025
Unrestricted
Funds 2024
£ £
Receipts
Donationsreceived
Costsrecovered
Interestreceivable
300,000
454
1,906
50,383
0)
800
302,360 51,183
Payments
Donations&
Net loans atyearend
11,600 14,700
Legal fees
Costs(recovered above)
Insurance (recovered above)
454
0
183
12,054 14,883
Net
receiptsfortheyear
Totalfunds broughtforward
pec
290,306
36,300
414,019
377,719
Totalfundscarriedforward 704,325 414,019
ee

There were no acquisitions or discontinued operations in the years to 318 March 2025 and 2024

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The Percy and Lily Reed Williams Charitable Trust

Statement of assets and liabilities As at 31% March 2025

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2025 2024
Notes £ £
Fixed assets
Tangible assets 2 60,000 60,000
Current assets
Debtors 3 190,600 165,600
Cash at bank 453,725 188,419
Net assets 704,325 414,019
These financial statements were signed on behalf of the trustees by:
ee a en lg
;
c
Ross Williams p r
Trustee nn
a
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;

Approved and authorised for issue by the trustees on:29" January 2026

Charity registration number: 1040132

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The Percy and Lily Reed Williams Charitable Trust Notes

(forming part of the financial statements)

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the charity’s financial statements.

The charity is exempt from the requirement to prepare a cash flow statement on the grounds of its size:

1.2 Fixed assets

Freehold property is included at cost.

2 Tangible fixed assets

Cost At 318 March 2024 and 31° March 2025

Murdoch House £ 60,000

There is no depreciation charged on the freehold property as land is not depreciated and the trustees believe that the residual value of the freehold building based on prevailing prices is not less than its cost as included in the financial statements.

3 Debtors

The loans to Redruth Revival CIC have been secured by way of a fixed charge over freehold property at The Buttermarket in Redruth.

Therein full wason 9" anApril unsecured2024. loan to Penwith Galleries Ltd brought forward from 2023/24, but this was repaid

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