2025-06-30-accounts

Company registration number: 4229818 Charity registration number: 1088973

The Campden and District Peelers Trust

(A company limited by guarantee)

Annual Report and Financial Statements

for the Year Ended 30 June 2025

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The Campden and District Peelers Trust

Contents

Reference and Administrative Details	1
Trustees’ Report	2 to4
Independent Examiner’s Report	5
Statement of Financial Activities	6
Balance Sheet	7
Notes to the Financial Statements	8 to 15
Detailedstatementoffinancialactivities	16to17

The Campden and District Peelers Trust

Reference and Administrative Details

Trustees

Mr JR Ellis Mrs M E Fisher Mrs A B Taylor Mr P Spink - not reelected Mr R Orr - appointed 28.11.24

Mr C Lees Mr M M Lindner Mr P Fiell Mrs J Wilkinson

Principal Office and Registered Office

Old Police Station High Street Chipping Campden Gloucestershire GL55 6HB

The charity is incorporated in England and Wales. Company Registration Number

4229818 Charity Registration Number

1088973 Bankers Lloyds Bank Plc 19 High Street Evesham Worcestershire WR11 4DQ COIF Charity Funds CCLA Investment Management Ltd 80 Cheapside London EC2V 6DZ Independent Examiner

Daniel James Colwell The Old Bull Pens Sezincote Moreton-in-Marsh GL56 9AW

Page 1

The Campden and District Peelers Trust

Trustees’ Report

The Trustees are pleased to present their report and the financial statements for the year ended 30 June 2025.

Structure, Governance and Management

Legal status

The Campden and District Peelers Trust is a company limited by guarantee, incorporated on 6 June 2001, and a registered charity, registered on 19 October 2001. It is governed by its Memorandum and Articles of Association. In the event of the company being wound up, members are required to contribute an amount not exceeding £1 each.

Directors and Trustees

The Directors of the charitable company (“the Trust”) are its Trustees for the purposes of Charity Law and throughout this report are collectively referred to as the Trustees. In accordance with the Articles of Association of the Trust, there must be between three and nine Trustees in office at any one time, inclusive. Chipping Campden Town Council has the power to appoint Trustees, provided that the number so appointed neither exceeds four, nor represents a majority.

Trustee induction and training

New Trustees are provided with copies of the Trust’s objectives as well as the company’s Memorandum and Articles of Association and are briefed by the chairman on the role of Directors and Trustees. No formal training is provided to Trustees but they are encouraged to make themselves aware of their responsibilities by attending outside courses.

Risk management

The Trustees have reviewed the major risks to which the charity is exposed and systems have been established to mitigate any impact that they may have on the Trust in the future.

Organisational structure

The management of the Trust is undertaken by regular meetings of the Directors, which take place at approximately every three months. A House Manager is engaged by the Trust and is responsible for the day to day management and reports on daily matters to the Chairman.

Objectives and activities

The objectives of the Trust are to promote the benefit of the inhabitants of Chipping Campden and the surrounding area by associating together the inhabitants and the local authorities, voluntary and other organisations to advance education, social welfare and leisure time occupations, in particular by the provision of a community centre.

The Trust meets this objective by leasing and managing the property known as the Old Police Station, High Street, Chipping Campden and sub-letting to organisations providing services for the benefit of local residents. It also makes available offices and meeting rooms for hire to local organisations.

Achievements and performance

The year has been mixed with a six month void on the large ground floor cells area, due to the Town Council’s termination of its lease for a youth centre. Extensive discussions with the secondary school on the area’s use for special needs students was a promising option, but the school decided not to proceed after a lengthy consideration. Fortunately, after the year’s end, the lease was relet toa retailer of pet products, providing a service to the many pet owners in the town. Costs of managing the building continue to rise and the accounts show a substantial deficit, due to the ongoing effects of the withdrawal of the Town Council annual grant.

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The Campden and District Peelers Trust

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Trustees’ Report

The internet system has required further enhancement due to the increasing demands of tenants, and this was completed after the end of the financial year.

Improvements to the fire safety arrangements have been made during the year, and further improvements are in progress.

Plans to enhance the pumping system in the cellar to mitigate against further flooding are being developed. In the meantime, the area is not being let.

Financial Review

The accounts show that the Trust had a deficit in the year of £7,855. There is a short-term concern which the trustees are keeping under review

The Information Centre has had a difficult financial period and was in substantial arrears of rent and service charge payments. An agreement on repayment of the arrears was made, and the arrears are being progressively reduced by monthly payments.

A rent review for half of the tenants was implemented from1 July, the start of the current financial year. Several other tenants are due for the three yearly review later in the current year.

Investment Polic

The Trust’s funds are, whenever possible, kept in interest or investment bearing funds unless there are short term requirements. The Trustees have regard for the level of grants available when investing monies not immediately required for the Trust’s objectives.

Reserves Policy

The unrestricted funds at 30 June 2025 were in surplus amounting to £8,326 (2024 £16,181 surplus). The Trust’s reserves are currently unrestricted, being largely generated by operating surpluses. While the structure of the building is good, and rooms are at present fully let, the Trust considers that reserves are necessary to provide for future voids in lettings, and significant adverse circumstances. Ideally the Trustees would like to have a higher level of reserves.

There were no restricted funds at 30 June 2025.

Plans for Future Periods

The Trust plans to continue to provide community facilities to the residents of Chipping Campden and surrounding communities in the Old Police Station. The Trust has no current plans to acquire any further property for this purpose but does not rule out this possibility at some time in the future.

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The Trust has a 125 year lease from the Town Council, which owns the building. A new phase of the lease comes into force from April 2026, which will have the effect of reducing the rent payable by the Trust to the Council. The effect will be to improve the Trust’s financial position and enable reserves to be increased.

The physical condition of the building is good, and no substantial repairs are envisaged for the foreseeable future

Page 3

Trustees

Trustees, who are Directors for the purpose of company law and Trustees for the purpose of charity law, who served during the year and up to the date of this report are set out on page 1.

The trustees (who are also the directors of The Campden and District Peelers Trust for the purposes of company law) are responsible for preparing the trustees’ report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the trustees are required to:

• e select suitable accounting policies and apply them consistently;

• e observe the methods and principles in the Charities SORP;

• e make judgements and estimates that are reasonable and prudent;

• e state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

• e prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charitable company will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charitable company's transactions and 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. 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.

Independent Examiners

Daniel Colwell & Co were reappointed as Independent Examiners to the Trust during the year.

This report has been prepared in accordance with the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

The annual report was approved by the trustees of the charity on 2) Movanibarsg95 and signed on its behalf by; _

Mr JR Elis Trust

Mrs A B Taylor Trustee

Page 3,

The Campden and District Peelers Trust

Independent Examiners Report

Report to the Trustees of The Campden and District Peelers Trust (charity number 1088973)

On the accounts for the year ended 30 June 2025 set out on pages 6 to 15

| | report to the trustees on my examination of the accounts of the above charity for the year ended 30 June 2025.

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 Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, | have followed all 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 which gives me cause to believe that in, any material respect: the accounting records were not kept in accordance with section 130 of the Charities Act; or

the accounts did not accord with the accounting records; or

the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

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

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Date: oY | VL lary
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Daniel James Colwell FCCA CTA ATT Daniel Colwell & Co Chartered Certified Accountant

Page 4

The Campden and District Peelers Trust

Statement of Financial Activities for the Year Ended 30 June 2025 (Including Income and Expenditure Account and Statement of Total Recognised Gains and

Losses)

		Unrestricted	Total
		funds	2025
	Note	£	£
Income and Endowments from:
Donations and legacies	3	-	3
Charitable activities	4	79,888	79,888
Investment income	5	414	414
Total income		80,302	80,302
Expenditure on:
Charitable activities	6	88,150	88,150
Total expenditure		88,150	88,150
Netincome		(7,848)	(7,848)
Realised and unrealised gains on investments		(7)	(7)
Netmovement in funds		(7,855)	(7,855)
Reconciliation of funds
Total funds brought forward		16,181	16,181
Total funds carried forward	18	8,326	8,326
		Unrestricted	Total
		funds	2024
	Note	£	£
Income and Endowments from:
Donations and legacies	3	14,100	14,100
Charitable activities	4	80,976	80,976
Investment income	5	884	884
Total income		95,960	95,960
Expenditure on:
Charitable activities	6	116,607	116,607
Total expenditure		116,607	116,607
Netincome		(20,647)	(20,647)
Loss on revaluation ofinvestments		1,517	1,517
Netmovement in funds		(19,130)	(19,130)
Reconciliation of funds
Total funds brought forward		35,311	35,311
Totalfundscarriedforward	18	16,181	16,181

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

The notes on pages 8 to 15 form an integral part of these financial statements Page 6

The Campden and District Peelers Trust

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(Registration number: 4229818) Balance Sheet as at 30 June 2025

		2025	2024
	Note	£	£
Fixed assets
Tangible assets	13	2,255	3,804
Investments	14	4,318	11,325
		6,573	15,129
Current assets
Debtors	15	12,759	10,704
Cash at bank and in hand	16	7,528	11,009
		20,287	21,713
Creditors: Amounts falling due within one year	17	(18,534)	(20,661)
Net current (liabilities)/assets		1,753	1,052
Net assets		8,326	16,181
Funds ofthe charity:
Unrestricted income funds
Unrestricted funds		8,326	16,181
Totalfunds	18	8,326	16,181

For the financial year ending 30 June 2025 the charity was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors’ responsibilities:

• e The directors have not required the charity to obtain an audit of its accounts for the year in question in accordance with section 476; and

• e The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on 27]. 1e veri b-or- 2025 and signed on their behalf by:

Thus e

The notes on pages 8 to 17 form an integral part of these financial statements Page 7

The Campden and District Peelers Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

1 Charity status The charity is limited by guarantee, incorporated in England and Wales, 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: Old Police Station High Street Chipping Campden Gloucestershire GL55 6HB The principal place of business is: Old Police Station High Street Chipping Campden Gloucestershire GL55 6HB

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) (effective on 31 January 2022) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). They also comply with the Companies Act 2006 and Charities Act 2011.

Basis of preparation

The Campden and District Peelers Trust 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.

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.

Page 8

The Campden and District Peelers Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

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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.

Grants receivable

Grants are recognised when the charity has an entitlement to the funds and any conditions linked to the grants have been met. Where performance conditions are attached to the grant and are yet to be met, the income is recognised as a liability and included on the balance sheet as deferred income to be released.

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.

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.

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.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

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.

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 Depreciation method and rate Furniture and equipment Straight line over 4 or 6 years

Page 9

The Campden and District Peelers Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged ar credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

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.

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

	Unrestricted
	funds	Total
	General	funds
	£	£
Donations and Grants, including capital grants;
Donations	=	‘
Total for 2025
	-	=
Totalfor2024	14,100	14,100

Page 10

The Campden and District Peelers Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

4 Income from charitable activities

	Unrestricted
	funds	Total
	General	funds
	£	£
Letting and associated income	79,888	79,888
Total for 2025	79,888	79,888
Totalfor2024	80,976	80,976

5 Investment income

		Unrestricted
		funds	Total
		General	funds
		£	£
Other	income from fixed asset investments	264		264
Otherinvestment	investmentincome	150		150
Total	for 2025	414		414
Total	for2024	884		884

6 Expenditure on charitable activities

		Unrestricted
		funds	Total
		General	funds
	Note	£	£
Premises running expenses		84,510	84,447
Depreciation of tangible fixed assets		1,549	1,549
Governance costs	7	2,091	2,091
Total for 2025		88,150	88,087
Totalfor2024		116,607	116,607

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The Campden and District Peelers Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

7 Analysis of governance and support costs

Governance costs

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|||||| |---|---|---|---|---| |Unrestricted|funds|Total| |General|funds| |£|£| |Independent|examiner|fees| |Preparation|and|examination|of|the| |financial|statements|1,985|1,985| |Other governance|costs|106|106| |Total|for|2025|2,091|2,091| |oe|SSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSSAae VE| |Total|for 2024|1,981|1,981|

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8 Net incoming/outgoing resources

Net incoming resources for the year include:

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|||||| |---|---|---|---|---| |2025|2024| |£|£| |Depreciation|of fixed|assets|1,549|1,635|

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9 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

10 Staff costs

There were no members of staff employed by the charity during the year (2024 - none).

There were, therefore, no staff costs incurred during the year (2024 - ENil).

11 Independent examiner's remuneration

2025 2024 £ £ Preparation and examination of the financial statements 1,985 1,890

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The Campden and District Peelers Trust

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Notes to the Financial Statements for the Year Ended 30 June 2025

12 Taxation

The charity is a registered charity and is therefore exempt from corporation tax.

13 Tangible fixed assets

13 Tangible fixed assets
	Furniture and
	equipment	Total
	£	£
Cost
At 1 July2024 Additions	79,490 -	79,490 -
At 30 June 2025	79,490	79,490
Depreciation
At 1 July 2024	75,686	75,686
Charge forthe year	1,549	1,549
At 30 June 2025	77,235	77,235
Net book value
At 30 June 2025	2,255	2,255
At 30 June 2024	3,804	3,804
14 Fixed asset investments
	2025	2024
	£	£
Otherinvestments	4,318	11,325

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The Campden and District Peelers Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

Other investments

	Listed
	investments	Total
	£	£
Cost or Valuation
At 1 July 2024	11,325	11,325
Revaluation movement	(7)	(7)
Disposals	(7,000)	(7,000)
At 30 June 2025	4,318	4,318
At 30 June 2024	11,325	11,325
15 Debtors
	2025	2024
	£	£
Trade debtors	8,634	7,461
Prepayments	4,125	3,243
	12,759	10,704
16 Cash and cash equivalents
	2025	2024
	£	£
Cash at bank	7,528	11,009
17 Creditors: amounts falling due within one year
	2025	2024
	£	£
Trade creditors	5,420	7,631
Other creditors	13,114	13,030
	18,534	20,661

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The Campden and District Peelers Trust

Notes to the Financial Statements for the Year Ended 30 June 2025

18 Funds
	Balance	at 1	Incoming	Resources	Balance	at 30
	July 2024 £		resources £	expended £	June 2025 £
Unrestricted funds
General		16,181	80,302	(88,157)		8,326
	Balance at 1 July2023 £		Incoming resources £	Resources expended £	Balance at 30 June 2024 £
Unrestricted funds
General		35,311	95,960	(115,090)		16,181
19Analysisofnetassets	betweenfunds

19 Analysis of net assets between funds
	Unrestricted	Total funds at
	funds	30 June
	General	2025
	£	£
Tangible fixed assets	2,255	2,255
Fixed asset investments	4,318	4,319
Current assets	20,287	20,286
Current liabilities	(18,534)	(18,534)
Total net assets	8,326	8,326
	Unrestricted	Total funds at
	funds	30 June
	General	2024
	£	£
Tangible fixed assets	3,804	3,804
Fixed asset investments	11,325	11,325
Current assets	21,713	21,713
Current liabilities	(20,661)	(20,661)
Totalnetassets	16,181	16,181

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The Campden and District Peelers Trust

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

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||||||| |---|---|---|---|---|---| |Total|Total| |2025|2024| |£|£| |Income|and|Endowments|from:| |Donations and|legacies|(analysed|below)|-|14,100| |Charitable|activities|(analysed|below)|79,888|80,976| |Investment|income|(analysed|below)|414|884| |Total income|80,302|95,960| |Expenditure|on:| |Charitable|activities|(analysed|below)|(88,150)|(116,607)| |Total expenditure|(88,150)|(116,607)| |Net income|(7,848)|(20,647)| |Gain/ (loss)|on|revaluation|of investments|(7)|1,517| |Net movement|in|funds|(7,855)|(19,130)| |Reconciliation|of funds| |Total funds|brought|forward|16,181|35,311| |Total funds|carried|forward|8,326|16,181|

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This page does not form part of the statutory financial statements. Page 16

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The Campden and District Peelers Trust

Detailed Statement of Financial Activities for the Year Ended 30 June 2025

	Total	Total
	2025 £	2024 £
Donations and legacies
Donations	- 14,100 14,100
Charitable activities
Letting and associated income	79,888	80,976
	79,888	80,976
Investment income Income from listed investments	264	513
Investment income	150	371
	414	884
Charitable activities
Premises running expenses	(84,510)	(112,991)
Depreciation of fixtures and fittings	(1,549)	(1,635)
Independent examiner's fee	(1,985)	(1,890)
Bankcharges and interest	(106)	(91)
	(88,150)	(116,607)

This page does not form part of the statutory financial statements. Page 17