Charity Registration No. 1071273
BATH BOULES CHARITABLE TRUST
TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024
BATH BOULES CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees Dr N L Howse C Mead P J Addis E J Heffer D Gledhill G E A Samios (Appointed 14 April 2025) Charity number 1071273 Principal address 37 Great Pulteney Street Bath BA2 4DA Independent examiner Pearson May 37 Great Pulteney Street Bath BA2 4DA Bankers Bath Building Society 15 Queen Square Bath BA1 2HN
BATH BOULES CHARITABLE TRUST
CONTENTS
| Page | |
|---|---|
| Trustees' report | 1 - 2 |
| Independent examiner's report | 3 |
| Statement of financial activities | 4 |
| Balance sheet | 5 |
| Notes to the accounts | 6 - 8 |
BATH BOULES CHARITABLE TRUST
TRUSTEES' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The trustees present their report and accounts for the year ended 31 December 2024.
The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the governing document, the Charities Act 2011 and the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005.
The event continued to recover to its pre-pandemic levels and the operator (MediaClash) worked hard to control costs and increase income. The outcome was an improvement on the previous year and showed it was proving difficult to grow the donations to previous levels.
Structure, governance and management
The trustees who served during the year were:
Dr N L Howse C Mead P J Addis W H T Sheppard (Resigned 31 December 2024) E J Heffer D Gledhill (Appointed 7 June 2024)
Objectives and activities
The object is to promote the annual Bath Boules event and make donations of its income to charity in accordance with its charitable objects.
The charity is established and governed by a Trust Deed dated the 10th July 1998. The trustees are the owners of an annual summer boules event held in Bath which is organised and run for them by others. The event raises funds which the trustees distribute by grant in response to applications made for charitable support. The trustees maintain a website https://www.bathboules.com which includes an application form for potential donees. The trustees have wide discretion but they look to help the young, the old, those in poor health and the disadvantaged within Bath and its environs.
The trustees are aware of the requirement on them to consider public benefit and this is considered both in setting the policy for giving and also in reviewing every application for support.
Achievements and performance
We were able to continue to support a variety of local charities as set out in these accounts. Many of the grants made come through applications on the website although we also regularly support some who we regard as providing key services to the Bath area.
Financial review
Income exceeded expenditure for the year by £7,163 (2023 - expenditure exceeded income by £10,355). This has replenished the trust’s reserves. We were able to support 22 local charities in the year. The trust remains in a reasonable financial position. A summary of the net assets is as follows:
| 20242023 | |
|---|---|
| ££ | |
| Tangible assets | -- |
| Cash at Building Society | 13,0015,838 |
| _ _ | |
| 13,0015,838 | |
| _ _ |
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BATH BOULES CHARITABLE TRUST
TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
On behalf of the board of trustees
C Mead
Trustee Dated: 23 September 2025
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BATH BOULES CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF BATH BOULES CHARITABLE TRUST
I report on the accounts of the charity for the year ended 31 December 2024, which are set out on pages 4 to 8.
Respective responsibilities of trustees and examiner
The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144(2) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.
It is my responsibility to:
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(i) examine the accounts under section 145 of the 2011 Act;
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(ii) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and
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(iii) to state whether particular matters have come to my attention.
Basis of independent examiner's report
My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes 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 trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.
Independent examiner's statement
In connection with my examination, no matter has come to my attention:
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(a) which gives me reasonable cause to believe that in any material respect the requirements:
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(i) to keep accounting records in accordance with section 130 of the 2011 Act; and
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(ii) to prepare accounts which accord with the accounting records and comply with the accounting requirements of the 2011 Act;
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have not been met; or
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(b) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Matthew Rutter BSc(Hons) FCA CTA
Pearson May
Chartered Accountants 37 Great Pulteney Street Bath BA2 4DA
Dated: 8 October 2025
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BATH BOULES CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
| Notes Incoming resources from generated funds Donations 2 Investment income 3 Total incoming resources Resources expended 4 Charitable activities Donations to charity Governance costs Total resources expended Net income/(expenditure) for the year/ Net movement in funds Fund balances at 1 January 2024 Fund balances at 31 December 2024 |
2024 2023 £ £ 31,374 24,820 191 287 31,565 25,107 22,571 33,453 1,831 2,009 24,402 35,462 7,163 (10,355) 5,838 16,193 13,001 5,838 |
|---|---|
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BATH BOULES CHARITABLE TRUST
BALANCE SHEET
AS AT 31 DECEMBER 2024
| 2024 Notes £ Current assets Cash at building society 13,001 Total assets less current liabilities Income funds Unrestricted funds The accounts were approved by the Trustees on 7 October 2025 Dr N L Howse C Mead Trustee Trustee |
£ 13,001 13,001 13,001 |
2023 £ 5,838 |
£ 5,838 |
|---|---|---|---|
| 5,838 | |||
| 5,838 | |||
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BATH BOULES CHARITABLE TRUST
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2024
1 Accounting policies
1.1 Basis of preparation
The accounts have been prepared under the historical cost convention. The Statement of Financial Activities has been drawn up as a summary of the receipts and payments made during the year by the charity.
The accounts have been prepared in accordance with applicable accounting standards, the Statement of Recommended Practice, "Accounting and Reporting by Charities", issued in March 2005 and the Charities Act 2011.
1.2 Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost less estimated residual value of each asset over its expected useful life, as follows:
Website Straight line over the 3 year term
2 Donations receivable
| 3 4 |
Donations Investment income Interest receivable Total resources expended Charitable activities Donations to charity Grant funding of activities Governance costs |
Other Grant costs funding £ £ - 22,571 1,831 - 1,831 22,571 |
2024 £ 31,374 2024 £ 191 Total 2024 £ 22,571 1,831 24,402 |
2023 £ 24,820 |
|---|---|---|---|---|
| 2023 £ 287 |
||||
| Total 2023 £ 33,453 2,009 |
||||
| 35,462 |
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BATH BOULES CHARITABLE TRUST
NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
| 5 | Tangible fixed assets | |
|---|---|---|
| Website | ||
| £ | ||
| Cost | ||
| At 1 January 2024 and at 31 December 2024 | 4,556 | |
| Depreciation | ||
| At 1 January 2024 and at 31 December 2024 | 4,556 | |
| Net book value | ||
| At 31 December 2024 | - |
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NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024
BATH BOULES CHARITABLE TRUST
6 Grants payable
| Donations to charity Grants to institutions relating to Donations to charity comprise: Genesis Trust Dorothy House Julian House Off The Record Young Carers Development Trust BANES Carers Centre Bath Mind Developing Heath & Independence ReMind UK Jessie May Children's Hospice at Home Bath Gateway Out & About SWALLOW Southside Family Project Bath Mentoring Plus Bath City Farm We Hear You YMCA The Hive Peasedown St John Voices for Life Bath Cats & Dogs Home Jamie's Farm Trauma Breakthrough RICE 1st Impressions (Bath) Youth Connect South West The Lily Foundation BEMSCA Chiltern Music Therapy Peter Pan Pre-school Bath Voices of Aphasia Grow For Life Bath Community Kitchen Bath Philharmonia Friends of the Margaret Coates Unit |
2024 £ 22,571 1,300 1,500 1,500 1,500 750 1,000 1,000 1,000 1,000 - 750 - - - - - 2,500 - 750 1,000 - 1,000 - 1,000 271 - - - 500 500 750 1,000 1,000 1,000 22,571 |
2023 £ 33,453 |
|---|---|---|
| 1,500 3,500 3,500 3,500 - - - - - 1,000 - 1,400 3,600 1,655 2,000 2,000 - 2,000 1,250 - 1,000 - 1,798 - - 1,000 2,000 750 - - - - - - |
||
| 33,453 |
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