Charity Règistration No. 1067680
REV DR S F AND MRS JACKSON MAPPOWDER TRUST
ANNUAL REPORT AND UNAUOITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Tru¥tee$
Mr N Harrison
rs K Fitzsimmons
Custodian Trustee¥
Salisbury Diocesan Boar<J of Education
Secretary
Giles Pugh
Re9lstered address
Emrnaus House
The Av8nu8
Wilton
SP2 OFG
Charlty number
1067680
Independent examlner
MO0￿ Istsuthl LLP
33 The Clarendon C8ntr8
Salisbury Busi￿eSS P8rk
Dairy Me8dow LaFbe
Salisbury
Wiltshire
SP12TJ
Invtstment Managgr
CCLA Investment MariagenEnt Ltd
80 Cheap5ide
London
EC2V 6DZ

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
CONTENTS
Page
Trustees. rèport
Statement of tru5te85' r85ponsibilit18S
Independent examinerfs report
Statement tsf financial activities
Balance sheet
Notes to the financial 5tatem8nts
8-13

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
Th8 truste8s present thgir report and fin8Thcfdl st8ternents forth8 year 8nded 31 December 2025.
The financial ststements are p￿pa￿d in aceordanc8 with the Chariti8s Act 2011. the Charity's Trust Deed an(9 the
Accounting and Reporting t)y Charities.. Slatemenl of Recommended Pr8cti¢e applicable to Cha￿tieS preparing
their ac¢ounts in accordan￿ with the Financial Reporting Standard applicable in the UK and Republic of Ir81and
IFRS1021 (effective 1 January 20191- Icharities SORP IFRS10211. the Financial Reporting Standard applicable in
the UK and R8public of Ireland IFRS1021.
The Trustees during the year and their appoinbng body where appropriate We￿..
Mr N Harrison
Mrs K Fit2s1mnK)ns
r G Pugh ISe¢retary to the Trusteesl
Structur81 governance and management
The Tru51 is a registered charity in Englan# and Wales with the Chafities Cornrnis8ion. nurnber 1087680 and was
established by the Will of Dr Esther Jackson who died on 7th January 1997. The register8d office of the Trust is
Ernmaus House, The Avenue, Vvillon, Salisbury, SP2 OFG. Th8 Trust is administered by the Salkst)ury Diocesan
Board of Edu¢3tion ISDBEI who are also custodian truste88 and appoint the tnjstees from members of its Board.
Objectives and A¢tlvl¢le$
The Trust's purpose Is to provide grant5 for Nral Sunday schools in Dorset and lo enable young people in tural
Dorset aged 11-17 years lo irnprov8 th8ir religious knowledge andlor to further their Christian religiou5 8ducation
andlor to broaden their ￿ligiouS expellence within the Christ￿an faith. The Trust's beneficiaries are confined to
members of the Church of England.
The trustees. policy is to advertise the Trust's existence within the a￿a ol benefitand towèlcome gr8ntapplication$
which are then con8id8red by a sub-committee of the Iruslees. The Charity'5 accounting records a￿ mainlained
by the staff of the Diocesan Board of Educatson who also Prepa￿ the annual financial ststements.
The Trust's investment policy is set out in Note 8 to the Accounts. As regards risk management the trustee5
consider that. as a grant making charity, the most Significant risk to the Trust is a serious collapse in financial
msrk8t$ which they have addressed by 5pre8diFbg th8 Trust's investments in ￿ separate managed cornmon
investment funds.
Achievements and Perfonnance
Thoe grant5 totalling £45.67T We￿ made in the year. Two grants for £45,366 was Paid lo th8 Salisbury Diocesan
Board of Education to b8 put towards the costs attributable lo Religiou5 Education.. A further grant of £311 was
paid in the year in relation to a Student Pilgrimage involving children from All Saints CE A￿demy.
Related Parties
The Trust granted £45,36612023- £34.3361 to Salisbury Diocesan Board of Education. This chanty has comrno
trusteeship and therefo￿ is decreed a relat8d party.
As 8t the year end £nil12024. £ftill is due tts Salisbury Dioc8san Board of EducalioTr in relation to grants not paid.
Finaneial review
The Trust's investmènt incom8 in th8 year totalled £27.132 12024.. £27.5321, whilst grant5 paid during the year
totalled £45.67712024.. £36,444). Overall, the Trust had Un￿strICted funds beforEtransfers of deficit £47,78712024
deficit £38,437). The revaluation of investments at the year end showed a loss of£25,06212024 gain of £16,136).
At the year end, the valu8 of the Trust's funds was £801,340 12024.. £847,057). The truste8s have agreed to
allocate £47.78712024.. £38,437) ol the urnapplied total retum fund to in(x)me during the period.

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
Investmènt Policy
The Chanty's investment ptslicy is generally not to alkjw int8r85t and dividends frorn inv8stmenls to 8ccumulat8
but to usethetn in fulfilling the Charity'5 objectives. Incorne is credited to the appropriate fund. The trust88s review
the perforrnanc8 of the Charity's investments at each trustees, meeting and as explained above. ensure the
portfolio is managed judiciously.
Reserves poll¢y
A total r8turn approach to Investment of ltte permanent endowment Mas been adopted. The gift wmponeTht olthe
Permanent endowment being £594.000.
Prin¢lpal Rlsks and Uncertalnties
The trustees consider that as a grant making charity the most significant risk to the trust Is a serious collapse in
the finan￿al markets. This has been adI￿$Se￿ by holding all of its investments with CCLA in separate managed
common investment funds. The aim being both long tem) caprtal and income growth. At 31 December 2025, the
value of th? investments was represented by 84% in the investment fund and 16% in the property fund.
Public Benefit
The Trustees a¢knowledge the duty to have due regard to the Charity Commission's published general and
relevant sub-sector guidan￿ on public benefit.
Plans ftjr Future Perlods
To ￿ntinUe to provide grants in the future. in lin8 with the Trust's obj8Ctive8.
Key Managernent Rernuneration Policy
The Trustees are regarded as the key rnanagement of the Charity- They did not receive ￿MUneratiOn or benefits
in kind.
Going Coneern
The Trustees asstsss wh8ther thè use of going concern is appropriate, 1.8. whether there arg any rnat8rial
uncertaintles re18ted to events or conditions that may cast significant doubt orn the abililyofthe Charity lo wntinue
as a going concem. The Trustees rnake this 85$8s$ment in respect of the period, one year from the date of
approval of the financial statements. The Trustees ¢onclude that there a￿ no material uncertair%ties about the
Charifv's at)ilifv lo continue antl accordinolv the financial statements are Drepared on a ijoinq concem basi5.
The tiustees, report was approved by th8 Board of Trustees.
K Fit25immons- Trustee
Dated..

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
STATEMENT OF TRUSTEES. RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2025
The trustees are responsible for preparing the Ttustees, Report a￿d th8 financial statements in accordance with
applicable law and United Kingdom Accounting Standards Iunited TrQ'ngdom Gen8rally Accep¢ed Accounb"ng
Practice).
The law applicable to charities in England and Wal85 requires the trustees to p￿pare financKal statements for 8ach
financial year which give a true and fair view of the state of affairs ol the charity and of the incorning r8SOu￿es and
applicabon of ￿SoUrceS of the charity for that year.
In preparing these financial ststements, the trustees a￿ required to..
select suitsble ac¢ounts"ng policies and then appty them consist8ntly',
observe the methods and princip18s in th8 Charities SORP.,
make judgèments and e$tim8tes that a￿ reasomble an(J prudent..
5tat8 whether applicable accounting standards havè been followed. subject to any material departu￿$ disclosed
and exp18ined in the financial statements., and
?￿pa￿ the financial statements on the going concem basis unless it is inappropriate to pr85ume that th9 charity
will continue In operation.
The tru5t888 ar8 responsible for keeping suffiaent accounting record5 that disdose Mith reasonable accuracy at
any time the financial position of the Charity and enable them to ensure that the financial statements CoM￿Y wrth
the Ch8riti8s Act 2011, the Charity IAccounts and Report51 R8gulations 2￿)6 and the provisions of the trust deed.
They a￿ also reswnsible for safeguarding the 8SS8ts of th8 charity and hence for lakin9 reasonablè steps for th8
prevention and detection ol fraud and other irr8gulariti8s.

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE REV DR S F AND MRS JACKSON MAPPOWDER TRUST
I report to the tnjstees on my examination of the financial statements of The Rev Dr S F and Mts Jackson
Mappowder Trust Ithe Charity) for the year ended 31 December 2025.
Responsibilitie5 and ba818 of report
As the trustees of the charity you are responsible for the p￿paration of the finarndal statements in accordanee wilh
the requirements of the Char5ties Act 2011 (the 2011 kti.
l ￿ptsrt in respect of my examination of the charity's financial statements carried out unL1er section 145 of the 2011
Act. In c8rrying out my examination I have followed all the applicable Directions given by the Charity Comrni5sion
under section 14515llbl of the 2011 Act.
Independent examinerfs statefflent
I have ¢ompleted my examination. I confirm that no rnatters hav8 come to my attention in connection with the
examination giving me cause to believe that in any rnalerial resp8Ct.'
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or
Ihe financial statements do not accord with those records., or
Ihe fin8naal stslements do not wmply with the applicable wulrements conceming thè ftsmi and cont8nt of
accounts set out In the Charities IAccounts and Reports) RegulatlOn5 2008 other than any requir8rnent that
the accounts give a true and fairview which is not a matterconsidered as part ofan indeperdent examinatrt)n.
I have no concerns and h8ve com8 8cross no other matters in Connection with the examlnats.on to whlctt attention
should be drawn in this report in order lo enable a proper understanding of the financial statements to be reached.
Ust of my r•port
This report is rnade sol8ly to th8 Charity's Truste8s, as a body, in accordance with Chapter 3 01 Part 8 01 the
Charities Act 2011. My examination has been undertaken so that I might slate to the Charity's Tluslees thos8
matters l am required lo
ate to them in an independent examinerfs report and lor no other purpose. To the fullest
8Xtent per
law.
o not a¢￿pt or assume reswnsibilityto anyone other than the Charity and the Charity's
Trustee
asa
examination, for this report, or forthe opinions I hav8 fomed.
Robert MacDonald
Chartered A¢¢ounknt
Moor8 ISoLrthl LLP
33 Th8 Clarendon Centre
S81isbury Business Park
Dairy Me8dow Lane
Salisbury
Wiltshire
SP12TJ
Dated..

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
Notes
Unrg$tri¢ted Restrlcted Endowment
funds
funds
fvnds
2025
2025
2025
Total
Total
2025
2024
In¢ome and endowments from..
Investment income
Donations
27,132
27,132
27,532
Tolal Sncomo
27,132
27.132
27.532
Charitsble act[￿tIeS
Grants paid
Support wsts
Govemance costs
45,677
1,050
1,060
45,677
1,050
1,C60
36,444
1,008
985
Total 8xpendllure
47,787
47.787
38,437
Net gBinsllloss851 on investments
125,0621
125.0621
16.136
Net loutgolngllin¢omlng resou￿eS
before transfers
147,7871
2,070
145.7171
5.231
Gross transfers between fvnds
47,787
147,7871
Net movement in fund5
145,7171
145,7171
5.231
Fund balances at 31 December 2024
847,057
847,057
841,826
Fund balances at 31 December 2025
801,340
801,340
847,057

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Notes
Unre$tri¢t¢d Re$tri¢ted Endowrnent
fvnds
funds
funds
2024
2024
2024
Total
Total
2024
2023
Income and endowments frorn:
Investlnent income
Donations
27,532
27,532
26.501
510
Total ineome
27,532
27.532
27,011
Ex
ndlturè on:
Charitable activities
Grants paid
Support costs
Governance costs
36.444
1.008
985
38.444
1.008
985
35.637
960
985
Totsl expenditure
38.437
38,437
37,582
Net gaiThslllossesl on investments
16,136
16,13e
51.380
Net loutgoingifincoming resources
befor8 transfers
138,4371
43,668
5,231
40.809
Gross transfers be￿een funds
38,437
138,4371
Net movement In funds
5,231
5,231
40.809
Fund balances at 31 December 2023
841,826
841,826
801,017
Fund balances at 31 Decern￿r 2024
847,057
847.057
841,826

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
BALANCE SHEET
AS A T 31 DECEMBER 2025
2025
2024
Notes
Flxed assets
Inv9Stments
786,497
811,559
786,497
811.559
Current a$sg1$
Cash at bank aThY in hand
16.948
37,521
16,948
37,521
Cr8ditors- arnounts falllng due wlthln
one year
12,1051
12.0231
Net current assets
14,843
35,498
Total assets less current Ilabilitios
801,340
847.057
Capttal funds
Endowment funds- general
Income funds
Restricted funds
Unrestricted funds
801.340
B47,057
801,340
847,057
The financial stat8ments were approved by the Trustees on....
K Fltzslmmons- Truste8

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accounting polici•s
Charity infomlation
The Tnjsl is a ￿giSte￿d charity in England 8nd Wa188, number 1067680 and w88 estab1ish8d by the Will of
Dr Esther Jackson who died on 7th Janu8ry 1997.
1.1 Accountlng ¢C*nventlon
Th8 financial statements have been prepared in accordance with the Charitys trust deed. the Chanties Act
2011 and "Ac¢ounting and Reportsng by Charities.. Stslement of Recommended Practice appllcable to
¢harities preparing their accounts In accordance with the Financial Reporting Standard applicable in the UK
ancl Republic of Ireland IFRS 1021" las arnended for accounting peri(xJ5 cornrnencing frorn 1 January 20191.
The charity is a Public Benefit Entity a5 defined by FRS 102.
The financial statements have fJeparte(I from the Charities (Accounts and Reptsrtsl Regulations 2008 onty to
the extent ￿9￿l￿d to provide a true and fair view. This departure has involved following th8 Statem8nl of
Recommended Practice for charitie5 applying FRS 102 rather than the version of the Statem8nt of
Recommended Practice which is referred to in the Regu181ions but which has since been withdrawn.
The finanoal statements are prepared in 51eding, which is the lunctional currency of the charity. Monetary
amounts in these financial stst8mgnts are rounded to the nearest £.
The financial statements have b88n prep8red under the historical cost conventron, modified lo include the
revaluation of cèrtain financial instruments at fair valu8. The principal a¢counting rKJliryes adopted are set out
below.
1.2 Going concern
The Trustees. assess whether the use of going concem is appropri8t8, 1.8. whether there ar8 any rnat8ri31
uncertainties relat8d to 8vents or condition$ that may cast significant doubt on the ability of the Charity to
continue as a going ¢oncem. The Trustees, make this assessment in respect of a period of one year from the
date of approval of th8 fin8n¢ial slatemenls. The Trustees, conclude that there are rbo material uncertainties
about th8 Charity'$ ability to continue and accordingly the financial ststements a￿ prepa￿d on a going
¢oncern basis. They have come to this conduslon by assessing the current level of reserves", working capital
qU1￿MentS and anticipateil commitments.
1.3 Charitable funds
The nature and purpose of each fund is eX￿ained in the funds note.
1A Incomlng resources
Incorne is recognis8d when the charity is legally entitled to it after arny performance conditions have been met.
th8 amount5 can be measured reliably, and it is probable that income wll be received.
Investment Income Is wognised on a cash basis.

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng pollcles
1.5 Resources expent1ed
Liabilities are recognised as expènditur8 85 soon 88 there is a legal or constructive oblwa*'on committing the
Charity to that expendlture, it is probable that settl8m8nt wll be r8quir8d and the amount of the obligatr.on can
be measured ￿lIablY.
All expenditurè 15 charg8d to th8 Ststement of Financial actsvities on an accruals basis, inclusivè of any VAT.
which cannot b8 recovered.
All expenses are allocated di￿¢t1Y lo the applicable expenditure headings based on actual invoices receniable.
Support ¢osts have been allocated between governanc8 C051s 8nd other costs. Governance costs comprise
all Costs involving the public accountability of the charity and its compliance with regulation and good practice.
No expenses require apportK)nmgnt between the expense headings.
1.6 Flxed asset Inve$bnents
Fixed 8SS8t investrnents are initially measLtred at transacllon price excluding transaction c05tS and are
subsequently measured at fair value at each reporting dale. Changes in fair value ar8 recognised in net
inwmellexpenditurel for the year. Tmnsaction costs ar8 expensed as incurred.
All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses
In investments are Calculated as the diff8rence be￿88n Sales proceeds and their opening carrying value or
their purchase value if acquired subsequent to the first day ol the financial year. Unrealised gain5 and Ioss88
are calculated as the differen¢e tre￿eern Ime fair value al the year end and their carrying value. Realised and
unrealised investrn8nt gains and losses are combined In the Statement of Financial Activities.
The Charity does not acqulre put options, derivatives or other eornplex financial instruments.
The maln formof finanual iiskfac8d bythe Charity is th8tof volatility in equity markets and investment markets
due lo wider econtsmic conditlOn5, th8 attitude of investors to investment risk and changes in sefttiment
Gon￿MIng equities and within particular s8clors or sub-sectors.
1.7 C35h and cash equlvalenls
Cash a￿d cash equivalents include cash in hand. deposits held at call with banks, other Short-te￿ liquid
inv8Stm8nts with original maturities of th￿e months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities.
1.8 Financlal instruments
The charity has elected to apply the provisions of Section 11 'Basic Financial Instruments. and Section 12
'Other Financial In51rum8nt5 Issu8s' of FRS 102 to all of its financial instrurnents.
Financial instruments are r8cognised in the charlty's balance sheet when the charity b8com85 party to the
contractual provisions of the instrument.
Financial 2ssel$ and liabilities are offset. with the net 8tnounts presented in th8 financial $tstemer*ts, when
there is a legally enforceable right lo set off the recognised amounts and there 15 an intention to serfe on a
net basis or lo ￿alIse the asset and settle the liability simultaneously.

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Accountlng ptslici8S
Bask flnancial assets
Basic fin8n¢ial assets, which include debtors and cash and bank balances, are ir+itially measured 81
lonsaction price including transaction costs and are 5ubs8qu8nUy carried at afflortiS8d Cost using Ihe effectivè
inter8St method unless the arrangement constitutes a finanung transaction. where the Iran58Ction is
m8asured al the present value of the future receipts discounle(J at a market rate of interest. Financial assets
classified as recaN8ble within one year ar8 not arTh)rtised.
Ba$ie finan¢l?I Ilabllltios
Basic financial liabilities. including creditors an¢J bank loan5 are inib'811y re¢ognised at transaction price unless
the arrangement constitutes a financing transaction. where th8 debt inslwmenl is rnea8ur8d at the present
value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable
within one year are not amortised.
Debt instruments are sub8equenUy carried al amorh58d cost. using thtr effective interest rate met￿.
Tr8de ¢reclitors are obligations to pay forgoods or $ervi¢es that have been a￿ul￿d in the ordinary course of
operations frorn suppliers. Amounts payable are Classified a5 current liabilities If payment 15 due within one
year or less. If not, they are presented as non-cU￿nt liabili118s. Trade Credito￿ Ar8 reugnised Iniknally at
transaction price and subsequ8nlly MeaSu￿d at amorti58d cost u&ng the eff8Ctive interest Method.
D•r8cognltlon of financial Ilabllltles
Financial liabilities 8r8 dere¢ognised wh8n the charity's c￿ntr￿Ctual obligats'ons expire or 8r8 discharged or
Can￿lled.
Critlcal a¢counting estimates and judgements
There are no Significant areas of judgement or key assumptions that affect iterns in the financial statements
with respect lo the next reporting period for the year ended 31 December 2025. The most significant aress of
unc8rt8inty that affect th8 carrying value of assets held by the Charity are thg level ol investrnent retum and
the performance of the investment market5 and any outcome on the principal risks and uncertainties that fa
the Charity on a day-to4ay basis, as explained within the investment policy and risk maTragem8nt sections of
the Trustees, report.
lftvestment I￿orne
Endowmtnt
funds
Totsl
Total
2025
2025
2024
Unlisted 58CUrities
Interest ￿CeIVable
25,686
1,446
25.686
1.446
25,208
2.324
27.132
27,132
27,532
For the yèar ended 31 DeCeM￿r 2024
27.532
27,532
10

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Grants paid
Unrestricted R¢$tNcted
funds
funds
2025
2025
Total
2025
Tot81
2024
CAYEMIRE Grants
45,366
45,366
34,336
Grant re Stud8nt Pilgrirnag8
Grant lo Marchwood PCC re use of facilities by
Marchwood CE Primary Acad8rny.
311
311
867
1,124
45,677
45,677
36,444
For the year endod 31 December 2024
36,444
36.444
Independenl examlner's remuneratron
Fees payable to the charlty's Independent examiner..
2025
2024
1,050
1,008
Trustees
The trustees a￿ regarded as key management. None of the trustees lor any persons connected wth th8ffl1
received any remuneration or benefits from the charity during the year. No truste8s rec8ived remun8ration or
reimbursernenl of expenses.
Employee$
The average number of empltsyee5 during the y8ar w88..
2025
2024
nurnber
number
Fixed asset investrnents
Listed
nvestments
Cost or valLFatlon
At l January 2025
Valuation changes
Disposals
811.559
125,0621
At 31 December 2025
786,497

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Flxod asset Investments l¢ontlnuedl
Carrying amount
At 31 Dec8rnb8r 2025
786.497
At 31 Decèrnber 2024
811.559
Original Cost
366,529
Unrealised gains I Ilossesl at 31 De1￿mb8r 2025
419,968
The Trust's w)licy is to hold all its investmernts in the CBF Church of England comrnon inv8Strnenl funds wilh
the aim of long temi capitsl an¢ income growth. At 31 December 2025, the value of the investments was
represented by 84% in the Investment Fund and 16% ITr the Property Fund.
Creditors- amounts falling due wlthln one year
2025
2024
Accruals
2.105
2,023
2.105
2,023
All creditors in 2024 and 2025 relate to endowment funds.
10 Fund accountlng
Funds held by the Charity ara..
un￿tricted fun¢J5- th858 8re funds available forany purpose ol the charity. Howevèr, in accordance with the
terms of Mrs Jackson's will ur￿xp8nded income must be tranSfer￿d tts capital.
Perrnanent Endowment funds - these rtpresent funds that are a c8tegory of restricted fund5, th8 capit81 of
which musl be held permanently and tnay not be spent. This represents the ￿nItial gift received from Mrs
Jackson's will. The unapplied total return fund comprises that part of th8 total ￿tUrn on the Charity's permanerst
endowment investments which has not yel been allocated by the trustees to either the general fund or the
permanent endowment fund. It C8n be ¢arriecJ forward il not needed or allocated to be spent as income or
reinvested In the pemanent endowrn8nt fund in & particular year.
11 Endowment lund5
Endowment funds represent assets which must be hekj perrnanenlly by th8 Charity. Income arising on th8
endowment funds r2n be used In accordance with the objects of th& charity and is included as unr8Strictsd
income. Any capital gains or losses arising on the ass8ts form part of the fund.
12

REV DR S F AND MRS JACKSON MAPPOWDER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
11 End0v￿an1 funds Icontlnuedl
Movement in funds
Incomlng Rèsources
Transf8r5 Revaluatlons
resource5
8xpended
galns and
losses
8alance at
1 January
2025
Balancg ot
31
DtC8mber
2025
Pemianent Èndowmtnts
Endowment
Unapplied Total
594,000
253,057
594,000
207.340
27.132
147,7871
125.0621
847.057
27,132
147,7871
125,0621
801.340
Movement In funds Iprlor yearl
Incorning Resovrces
Tr?nsf?rs Revaluatlons
resources
expended
gains and
losses
Balance at
1 January
2024
Balance at
31
Docember
2024
Pennanent endowments
Endowment
Unapplied Total
594.000
247,826
594.000
253.057
27,532
138,4371
16.136
841,826
27,532
138,4371
16,136
847.057
12 Analysis of net ossets between funds
Unre$trl¢ted Re$trl¢ted Pemanent
Funds
Funds Endowment
Total
Total
2025
2025
2025
2025
2024
Fund balances at 31
Decemb&r 2024 ar8
Inv8Strnenls
Current a5setsllliabilitiesl
786,497
14,843
786,497
14.843
811,559
35,498
801,340
801.340
847.057
13 Related party transactions
The Trust granted £45,366 12024 - £34.3381 to Salisbury DiDce5an Board of Education, this charity has
cofflmon trusteeship and the￿fore is a related party.
As at the year end £nil12024- £nill is due to Salisbury Droce5an Board of Education in relation to grants not
paid.
13-