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2024-12-31-accounts

CHARITY REGISTRATION NUMBER: 1097114

The Pople’s Charity

Unaudited Financial Statements

For the year ended 31 December 2024

Practical Bookkeeping, Accounting and Taxation Services

34 Clarence Street Southend-on-Sea Essex SS1 1BD

The Pople’s Charity

Financial Statements

Year ended 31 December 2024

Pages
Trustees' annual report 1 to 2
Independent examiner's report to the trustees 3
Statement of financial activities 4
Statement of financial position 5
Notes to the financial statements 6 to 14

The Pople’s Charity

Trustees' Annual Report

Year ended 31 December 2024

The trustees present their report and the unaudited financial statements of the charity for the year ended 31 December 2024.

Reference and administrative details

Registered charity name The Pople’s Charity Charity registration number 1097114 Principal office St Martin’s Church Office Church Road Ascot Berkshire SL5 8RR The trustees Rev P Mukholi (resigned on 4 November 2024) Mr S M Jerrum Mr L Jenkins Mr N Atkinson Mrs L Philpot Ms K Harris Mr O Lazar (appointed on 25 January 2024) Mr R Wyatt (appointed on 4 November 2024) Mrs J Glennerster (appointed on 25 January 2025) Mr K Buchler (appointed on 25 January 2025) Independent examiner Mr M Beales PBATS 34 Clarence Street Southend-on-Sea Essex SS1 1BD

Structure, governance and management

There should be:One Ex-officious Trustees Four Nominated Trustees Three Co-opted Trustees

- 1 -

The Pople’s Charity

Trustees' Annual Report (continued)

Year ended 31 December 2024

Objectives

The object of the charity is to provide housing for the local residents.

Activities

Almshouses - The almshouses belonging to the charity and the property occupied therewith shall be appropriated and used for the accommodation of residents in conformity with the provisions of this scheme.

Hall - The hall adjoining the almshouses shall be appropriated and used as a public hall for the benefit of inhabitants of the area of benefit for such charitable purposes as the trustees think fit.

The Cottages - The trustees may allot accommodation in one of the two cottages to any employee of the charity as a residence during his or her employment. Such accommodation shall be used and occupied by such employee for the proper and convenient performance of his or her duties and not as a tenant.

Contributions made by volunteers

There have been no contributions from volunteers.

Achievements and performance

The charity has continued to provide assistance to the community in accordance with its charitable objectives and to maintain in good order its properties.

Trustees’ selection methods

The nominated trustees are selected by the parish council. Co-opted trustees are invited to apply through local adverts and word of mouth. Existing trustees then consider applications received for skills and experience of benefit to the charity.

Financial review

The surpluses at 31st December 2024 were £1,597,935 (31st December 2023: £1,602,259) and the trustees are confident that the charity can continue with its programme of housing the poor with this level of surplus funds.

The trustees' annual report was approved on and signed on behalf of the board of trustees by:

Mr S Jerrum Chairman

- 2 -

The Pople’s Charity

Independent Examiner's Report to the Trustees of The Pople’s Charity

Year ended 31 December 2024

I report to the trustees on my examination of the accounts of The Pople’s Charity no. 1097114 for the year ended 31 December 2024.

Responsibilities and basis of report

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

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I 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:

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

Mr Martin Beales Association of Accounting Technicians

Independent Examiner

PBATS 34 Clarence Street Southend-on-Sea Essex SS1 1BD

- 3 -

The Pople’s Charity

Statement of Financial Activities

Year ended 31 December 2024

Year ended 31 December 2024
2024
Unrestricted
Funds
Restricted
Funds
Total Funds

Note
£
£
£
Income and endowments
Donations and legacies
-
-
-
Other trading activities
4
69,297
-
69,297
Investment income
5
7,006
-
7,006
-----------------------------------------
-----------------------------------------
-----------------------------------------
Total income
76,303
-
76,303
=========================================
=========================================
=========================================
Expenditure
Expenditure on charitable activities
6
82,795
-
82,795
-----------------------------------------
-----------------------------------------
-----------------------------------------
Total expenditure
82,795
-
82,795
=========================================
=========================================
=========================================
Net gains/(losses) on investments
7
1,660
508
2,168
-----------------------------------------
-----------------------------------------
-----------------------------------------
Net income/(losses) and net movement in funds
(4,832)
508
(4,324)
=========================================
=========================================
=========================================
Reconciliation of funds
Total funds brought forward
1,579,965
22,294
1,602,259
-----------------------------------------
-----------------------------------------
-----------------------------------------
Total funds carried forward
1,575,133
22,802
1,597,935
=========================================
=========================================
=========================================
2023
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
-
-
-
72,085
-
72,085
6,742
-
6,742
-----------------------------------------
-----------------------------------------
-----------------------------------------
78,827
-
78,827
=========================================
=========================================
=========================================
51,722
-
51,722
-----------------------------------------
-----------------------------------------
-----------------------------------------
51,722
-
51,722
=========================================
=========================================
=========================================
825
1,344
2,169
-----------------------------------------
-----------------------------------------
-----------------------------------------
27,930
1,344
29,273
=========================================
=========================================
=========================================
1,552,035
20,950
1,572,985
-----------------------------------------
-----------------------------------------
-----------------------------------------
1,579,965
22,294
1,602,259
=========================================
=========================================
=========================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 6 to 14 form part of these financial statements.

- 4 -

The Pople’s Charity

Statement of Financial Position

31 December 2024

31 December 2024
2024
Unrestricted
Funds
Restricted
Funds Total Funds
Note
£
£
£
Fixed assets
Tangible fixed assets
10
1,397,888
-
1,397,888
Investments
11
74,633
22,802
97,435
-----------------------------------------
-----------------------------------------
-----------------------------------------
1,472,521
22,802
1,495,323
Current assets
Debtors
12
2,943
-
2,943
Cash at bank and in hand
106,346
-
106,346
-----------------------------------------
-----------------------------------------
-----------------------------------------
109,289
-
109,289
Creditors: amounts falling due
within one year
13
6,677
-
6,677
-----------------------------------------
-----------------------------------------
-----------------------------------------
Net current assets
102,612
-
102,612
-----------------------------------------
-----------------------------------------
-----------------------------------------
Total assets less current liabilities
1,575,133
22,802
1,597,935
-----------------------------------------
-----------------------------------------
-----------------------------------------
Net assets
1,575,133
22,802
1,597,935
=========================================
=========================================
=========================================
Funds of the charity
Unrestricted funds
1,575,133
1,575,133
Restricted funds
22,802
22,802
-----------------------------------------
-----------------------------------------
-----------------------------------------
Total charity funds
14
1,575,133
22,802
1,597,935
=========================================
=========================================
=========================================
2023
Unrestricted
Funds
Restricted
Funds
Total Funds
£
£
£
1,399,310
-
1,399,310
70,222
22,294
92,516
-----------------------------------------
-----------------------------------------
-----------------------------------------
1,469,532
22,294
1,491,826
2,728
-
2,728
113,162
-
113,162
-----------------------------------------
-----------------------------------------
-----------------------------------------
115,890
-
115,890
5,457
-
5,457
-----------------------------------------
-----------------------------------------
-----------------------------------------
110,433
-
110,433
-----------------------------------------
-----------------------------------------
-----------------------------------------
1,579,965
22,294
1,602,259
-----------------------------------------
-----------------------------------------
-----------------------------------------
1,579,965
22,294
1,602,259
=========================================
=========================================
=========================================
1,579,965
-
1,579,965
-
22,294
22,294
-----------------------------------------
-----------------------------------------
-----------------------------------------
1,579,965
22,294
1,602,259
=========================================
=========================================
=========================================

These financial statements were approved by the board of trustees and authorised for issue on and are signed on behalf of the board by:

Mr S Jerrum Chairman

The notes on pages 6 to 14 form part of these financial statements.

- 5 -

The Pople’s Charity

Notes to the Financial Statements

Year ended 31 December 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is St Martin’s Church Office, Church Road, Ascot, SL5 8RR.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102:

(a) No cash flow statement has been presented for the company.

(b) Disclosures in respect of financial instruments have not been presented.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

- 6 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal and fall into one of two sub-classes: restricted income funds or endowment funds.

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

- 7 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Tangible assets

Tangible assets are stated at cost (or deemed cost) less accumulated depreciation and accumulated impairment losses. Cost includes the original purchase price, costs directly attributable to bringing the asset to its working condition for its intended use, dismantling and restoration costs.

Land and buildings are stated at cost (or deemed cost for land and buildings held at valuation at the date of transition to FRS 102).

Equipment is stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation

Land and buildings are not depreciated. Depreciation on other assets is calculated, using the methods set out below, to allocate the depreciable amount to their residual values over their estimated useful lives, as follows:

Equipment - 33% reducing balance

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

- 8 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

3. Accounting policies (continued)

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

- 9 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

4. Other trading activities

Almshouse Activity
Hall & Church
Cottages Activity
2024
Unrestricted
Funds
Restricted
Funds
Total
Funds

£
£
£
31,439
-
31,439
37,858
-
37,858
-----------------------
-----------------------
-----------------------
69,297
-
69,297
=======================
=======================
=======================
2023
Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£

31,749
-
31,749
40,336
-
40,336
-----------------------
-----------------------
-----------------------

72,085
-
72,085
=======================
=======================
=======================

5. Investment income

Income from listed
investments
Bank interest
receivable
2024
Unrestricted
Funds
Restricted
Funds
Total
Funds

£
£
£
3,365
-
3,365
3,641
-
3,641
-----------------------
-----------------------
-----------------------
7,006
-
7,006
=======================
=======================
=======================
2023
Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
6,431
-
6,431
311
-
311
-----------------------
-----------------------
-----------------------
6,742
-
6,742
=======================
=======================
=======================

6. Expenditure on charitable activities by fund type

Almshouse Activity
Hall & Church
Cottages Activity
Support costs
2024
Unrestricted
Funds
Restricted
Funds
Total
Funds

£
£
£
45,726
-
45,726
29,131
-
29,131
7,938
-
7,938
-----------------------
-----------------------
-----------------------
82,795
-
82,795
=======================
=======================
=======================
2023
Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
33,315
-
33,315
13,583
13,583
4,822
-
4,822
-----------------------
-----------------------
-----------------------
51,721
-
51,721
=======================
=======================
=======================

- 10 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

7. Net gains/(losses) on investments

Gains/ (losses) on
other investment
assets
2024
Unrestricted
Funds
Restricted
Funds
Total
Funds

£
£
£
1,661
507
2,168

-----------------------
-----------------------
-----------------------
1,661
507
2,168
=======================
=======================
=======================
2023
Unrestricted
Funds
Restricted
Funds
Total
Funds
£
£
£
825
1,344
2,169
-----------------------
-----------------------
-----------------------
825
1,344
2,169
=======================
=======================
=======================

8. Independent examination fees

2024 2023
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 4,500 2,700
======================= =======================

9. Trustee remuneration and expenses

No remuneration or other benefits from employment with the charity or a related entity were received by the trustees.

10. Tangible fixed assets

Land and
buildings Equipment Total
£ £ £
Cost
At 1 January 2024 and 31 December 2023 1,395,000 17,797 1,412,797
========================================= ============================ =========================================
Depreciation
At 1 January 2024 - 13,487 13,487
Charge for the year - 1,422 1,422
----------------------------------------- ---------------------------- -----------------------------------------
At 31 December 2024 - 14,909 14,909
========================================= ============================ =========================================
Carrying amount
At 31 December 2024 1,395,000 2,888 1,397,888
========================================= ============================ =========================================
At 31 December 2023 1,395,000 4,310 1,399,310
========================================= ============================ =========================================

In the opinion of the trustees and on the basis of valuations carried out by suitable qualified professional, the market value of Land and Buildings at 31 December 2014 was £1,395,000.

- 11 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

11. Investments

Investments
Listed
Investments
£
Cost or valuation
At 1 January 2024 92,516
Additions 2,750
Other movements 2,169
--------------------------------
At 31 December 2024 97,435
================================
Impairment
At 1 January 2024 and 31 December 2024
-
Carrying amount
At 31 December 2024 97,435
================================
At 31 December 2023 92,516
================================

All investments shown above are held at valuation.

Financial assets held at fair value

The fair value of listed investments is determined by reference to the quoted price in an active market at the balance sheet date.

12. Debtors

2024 2023
£ £
Prepayments and accrued income 2,942 2,727
-------------------------------- ----------------------------
2,942 2,727
============================ =============================
13. Creditors: amounts falling due within one year
2024 2023
£ £
Accruals and deferred income 6,677 5,458
-------------------------------- ----------------------------
6,677 5,458
============================ =============================

- 12 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

14. Analysis of charitable funds

Restricted funds

Restricted funds
At Gains and At
1 Jan 2024 Income Expenditure Transfers losses 31 Dec 2024
£ £ £ £ £ £
Almshouse Branch H
P Eliot branch
Investment 15,123 - - - 342 15,465
Other Investments 7,171 - - - 166 7,337
----------------------------------------- ---------------------------- ---------------------------- -------------- ---------------------------- -----------------------------------------
22,294 - - - 508 22,802
========================================= ============================ ============================ ============== ============================ =========================================
At Gains and At
1 Jan 2023 Income Expenditure Transfers losses 31 Dec 2023
£ £ £ £ £ £
Almshouse Branch H
P Eliot branch
Investment 13,850 - - - 1,273 15,123
Other Investments 7,100 - - - 71 7,171
----------------------------------------- ---------------------------- ---------------------------- -------------------------------- ----------------------- -----------------------------------------
20,950 - - - 1,344 22,294
========================================= ============================ ============================ ============================ ============================ =========================================
Unrestricted funds
At Gains and At
1 Jan 2024 Income Expenditure Transfers losses 31 Dec 2024
£ £ £ £ £ £
Almshouse 646,977 31,439 (48,901) - - 629,515
Hall & Church
Cottages rental 859,279 37,858 (33,894) - - 863,243
Extroadinary repair
fund Investment 14,533 - - 538 (593)
14,478
Almshouse Branch erf
Investment 55,689 - - 2,212 2,253 60,154
Investment Income 3,487 7,006 - (2,750) - 7,743
----------------------------------------- ---------------------------- ---------------------------- ---------------------------- ---------------------------- -----------------------------------------
1,579,965 76,303 (82,795) - 1,660 1,575,133
========================================= ============================ ============================ ============================ ============================ =========================================
At Gains and At
1 Jan 2023 Income Expenditure Transfers losses 31 Dec 2023
£ £ £ £ £ £
Almshouse 650,473 31,749 (35,245) - - 646,977
Hall & Church
Cottages rental 835,420 40,336 (16,477) - - 859,279
Extroadinary repair
fund Investment 13,708 - - - 825 14,533
Almshouse Branch erf
Investment 52,434 - - 3,255 - 55,689
Investment Income - 6,742 - (3,255) - 3,487
----------------------------------------- ---------------------------- ---------------------------- -------------------------------- ----------------------- -----------------------------------------
1,552,035 78,827 (51,722) - 825 1,579,965
========================================= ============================ ============================ ============================ ============================ =========================================

- 13 -

The Pople’s Charity

Notes to the Financial Statements (continued)

Year ended 31 December 2024

15. Analysis of net assets between funds

Unrestricted Restricted
Funds Funds Total Funds
2024 2024 2024
£ £ £
Tangible fixed assets 1,397,888 - 1,397,888
Investments 74,633 22,802 97,435
Current assets 109,289 - 109,289
Creditors less than 1 year (6,677) - (6,677)
----------------------------------------- ----------------------------------------- -----------------------------------------
Net assets 1,575,133 22,802 1,597,935
========================================= ========================================= =========================================
Unrestricted Restricted
Funds Funds
Total Funds
2023 2023 2023
£ £ £
Tangible fixed assets 1,399,310 - 1,399,310
Investments 70,222 22,294 92,516
Current assets 115,890 - 115,890
Creditors less than 1 year (5,457) - (5,457)
----------------------------------------- ----------------------------------------- -----------------------------------------
Net assets 1,579,965 22,294 1,602,259
========================================= ========================================= =========================================

- 14 -