REGISTERED CHARITY NUMBER: 1102742 REPORT OF THE ThUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APBIL 2024 FOR RV, E & H MOON CHARITABLE TRUST Rushton8 Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashlre PR2 9NB
RV. E & H MOON CHARITABLE TRUST CONTEKf8 OF ThE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 Page Report ot the Truste 1 10 2 Independent Examlne¢s Report Statement ol Financlal Actlvitie8 Balance Sheet Notsg to the Flnanclal Stalements 6 to 12 Detslled Ststement ol FInala1 A¢110$ 13
RV, E & H MOON CHARITABLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2024 The trustees hav8 pleasur& in presenting their report and the unaudited accounts of the charity for the year endecl 5 April 2024. The trustees have adoptsd the provisions of the Statsment of Recommended PraGtlce (SORP) 'Accounting and Reportlng by Charities. in pr8parlng the annual report and financial statements of the charlty. OBJECTIVES AND ACTIVITIES The objecllves of the Trust are to apply the income arnl capital for the furtherance of such chariiable objects or purposes as the trustees shall from tlme to tlme think fit.The trust is subjecl to the Standard Provisions of the Society of Trust and Estate Practitionefs (1 st EdS1ion). The trustees s88k to support charitsble organisaiions and conlirm that they have relerred to the guidance contsined in the Charity Commission's general guidance on public benefit when reviewing the Trusys aims and objectives and in planning luture activities and seth.ng Ihe grani maklng pollcy tor the year ACHIEVEMENT AND PERFOAMANCE During Ihe year the Trust continued to meet Its objectives by rnaking 13 grants to local organlsations, details of whlch are in note 4 of tha accounts FINANCIAL REVIEW The details of the charitsls income and expendilure for th8 period and rts net assets at 5 April 2024 ar8 on page8 4 and 5 of the accounts. In summary. the charfty generated income of £27.943 In the year to fund expendlture of £29.914. In additlon, the net fealised and unrealis8d gains on Investments lotalled £34,267 Ther8 are no restrlctlons on the charty's power to invest. Th8 investment strategy 18 revlewéd r8gularly by the trusteès and takes account of the demand for funds. PLANS FOR FUTURE PERIODS The trustees plan 10 apply incoma for th6 provision ol grants of charllable objects or purposes as approprlate STRUCTURE. GOVERNANCE AND MANAGEMENT Governlng document The charity is controlled by itg govoming document, a dagd of trust and constittrtes an unincorporated charity. Rlsk management The trustees havè assessed the major risks which rnay arisa In the conduct of the charity and will monitor these annually. The trust was established under the lertns of the last Will of Edith Moon dated 25 May 2001. It is a reglstered charity With Ihe Charity Commis810n. The trustees who ha served durfng the period are sèt out on Page 1. Trustses are appointed by the continuing trustees of the charty. Th8 trustees meet at18aBt onc8 a year. New trustees may be appolnted withln the provi8ions of the Trustses Acl 1925. REFERENCE AND ADMINISTRATIVE DEfAILS Reglstered Charlty number 1102742 Page 1
RV. E & H MOON CHARITABLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2024 Prlnclpal address 21-23 Park street Lylham Lancashire FY8 SLU Thistees J D G Hinchliflè M Prenlke A Nuttall CEFigh C J Sumner Iftdependè Examlner Christopher Calvert Rushtons Chartered AcUfttants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB 11-..p.clolK-.,..XX...... and sign8d on its Approvod by order of the board of trustees on ..... .. behalf by= J D G Hinchliffe - ruee Page 2
INDÉPENDENTEXAMINER'8 REPORT TO ThE TRUMES OF AV, E & H MIX>N CHARffABLETrUST dynd•nt •xamln•rf• r•port tothe ol RV, E & H IlooTr Ch•ltsble Tnrnt I rewt to the ¢iharity InA81aps on rny examlnatkn of th• accwrts of RV, E & H MOM Charltabl Th18t Oh• Truso tor th8 year ended 5 Awl %)24. R••ponslblllli•S and bMl8 ol report As th8 chartty tru8te8s of the Trust you are respornlble lor the prnparnfjoTh ol thg aLXOUftts kn t&ran the rnqutrernents of the Charhie8 Act 2011 Ilhe ACV). I rep1 In respect of my examlnallon of the TrL¥S aoUnts (rrted uftder $8th1145 of the ArA and In Cang oirt my 8xamknalk)n I haw foll(d all appjlcabkn DIr818 by Ihp Charty Commi68lon nrSethn 145(5)Ib) d tho ACL IWd•nt oxamln•ts 8tal•m•rtt I have o)mplthl my exarnlnation. I confjm that no rnai¢rbl mattar8 hava como ty my atteNKffl In ¢onnédon with Ihe examinatbn glthg MB caw to balt that tn ary matsrlal rnsp accounuw record8 nol kept In r08W of the Tru8t as required by so 130 of the accountydo not acc&xd whh thosa r8cNd8' or accounts do ncd Mmpty appuoabh requtr8ments concarrthg tho knn and ¢ontsnt ol a¢¢thmts 8•1 Wt In thè Charftbs (Accounts and Repts} H8gukno W08 other any reqiirémt that lh8 amints glve a irue and lalr vkny leh ts not a matter eMBklered a¥ part of an lThlapgrth exartnakn. I have rK> concemg and come acro86 no oth•r matt8r% kn connxkn wth the 6xamlnallon lo whk alt9Tr1ion 6houfvJ bg drawn kn th18 report In order to enawe a FYOW undor8tsnding of the accLwn181o bo readHI. Rushton 1 Farnday Crt FulM)od Lanca8hlr• PR2 gNB Paaa 3
RV, E & H MOON CHARITABLE TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024 2024 2023 Unre5trtcted Total funds funds Notss INCOME AND ENDOWMENTS FROM Investhient Income Other income 27,547 396 26,611 146 Total 27.943 26,757 EXPENDMIRE ON Raising funds 5.814 5,952 Charltable actlvltles Grants 14.600 18,950 9,500 8,6CM) 29,914 33.502 Net gainsl(k>ss8s) on Inv88tments 34,267 (53,749) NEf INCOMEI(EXPENDITURE) 32.296 (60,494) RECONCIUATION OF FUNDS T¢)tal funds brought forward 714,878 775.372 TOTAL FUNDS CARRIED FORWARD 747,174 714,878 The notes form part of these flnancial statements Pag8 4
RV, E & H MOON CHARITABLE TRUST BALANCE SHEET 5 APRIL 2024 2024 2023 Unrestricted Total funds funds Notes FIXED ASSErs Investments 726.496 672,335 CURRENT ASSErs Debtors Cash at bank 31,066 21,052 25,852 26,814 52,118 CREDITORS Amounts falling dug withln one yèar 16.1361 (9,575) NET CURRENT ASSETS 20,678 42,543 TOTAL ASSETS LESS CURRENT LIABILITIES 747.174 714,878 NET ASSETS 747,174 714,878 FUNDS UnresiriCt8d funds: Unrestricted Income Unrestricted Capital 10 6.692 740,482 (12,415) 727,293 747.174 714.878 TOTAL FUNDS 747.174 714,878 The linanclal statements were approvéd by the Board of Trustses and authorisgd for Issue on . and were Signed on its behalf ty: The notes form part of these financial statements Page 5
RV. E & H MOON CHARITABLE TRU8T NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2024 ACCOUNTING POLICIES Ba515 of preparlng the flnancial 8ta¢ements The linancial staiements of Ihe charity, which is a public benefit entity under FRS 102. hav been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charitias: Slatement of Recommended Practice applicable to charilies preparing thelr accounts In accordance with the Financial Reporting Standard applicable In the UK and Rèpublic of Ireland (FRS 102) (effective 1 January 2019),, Flnancial Reporting Standard 102 The Financial Reporting Standard applicable in th8 UK and Republic of Ireland, and the Charitles Act 2011 . The financial statements hav8 bean prepare(J undar Ihe historical cost convention, wlth the exception of investments which are included at rnarket valug. as modlfled by the revaluation of certain a018. Investment Income Inveslments ar8 Stated at market value as provided by Canaccord Genuty Invesknent Incorn8 Is credited to the Income fund on an accruals basis Resources expend•d Liabilitles are recognlsed as expenditure as soon as there Is a legal or constructive obligation commlttlno the charfty to that expendfture. It is probable ihat a transfer of 8conomlc beneffts will b8 required In settlement and Ihe amount of the obligatlon can ba rnea8urod reliabty. Expendlture is accounted for on an accruals basis and has been classlfled under headings that aggregate all cost related to the caiegory. Where costs cannot be directly attributed to particular headings Ih8y have been allocated to adivities on a basis consistent with the use of resources. Grants are accounted for when approved. All grants approved had been paid at the year end Flnanclol Instruments Financial Instruments are classifled and accounted for, according to the substance ol the contractual arrangement, as financial assets. financial liabllities or equty Instruments. An equty Instrument is any contract Ihat evidences a residual intsresl of the .charty after deducb'ng all of ils liabilities. Taxatlon The charty is exempt from tax on Its charltable actIle& Fund ac¢ountlng I funds a unrestrlcted and can be used in accordanc8 With the charitabl8 objectives at the discretlon of the trustees in furtheranco ol the general objectives of Ihg charlty Page 6 continued...
RV, E & H MOON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS - contlnued FOR THE YEAR ENDED 5 APRIL 2024 INVESTMENT INCOME 2024 2023 Investment Incorne 27,547 26,611 All Incorne In th8 current and prior year relatsd to unrestrlcted Income funds RAISING FUNDS Investment management costs 2024 2023 Portfolio management 5.814 5,952 IJRANTS PAYABLE 2024 2023 Grants 14.600 18.950 Pag8 7 conllnued...
RV, E & H MOON CHARrrABLE TRUST NOTES TO THE RNANCIAL STATEMENTS. conllnued FOR THE YEAR ENDED 5 APRIL 2024 GRANTS PAYABLE- contlnued Grants: 151 Pilling Brownles 1st Pilling Scout Group 2nd Preesall Brownies Brian House Chlldren's Hospice Cocketham Bowling Club CockertM C of E Prlmary School Hambleton Bowltng Club Meet and Eat - Pillage Village Hall Mens Shed Over Wyrè Over Wyre Art Society Over Wyr8 Choral Society Pilling Coffeo Feast Pllling Drama Group Pilllng Methodist Church Pllllng Parish Council Pilllng Readin9 Room Pilling Village Hall Preesall Bowling Club Preesall Fleetwood's Charity Prlmary School RSPCA Blackpool and North Larashire Branth St Aidan's Association St Aldan's C of E High School St John th8 Baptist Church Sl Lukes Church St Oswald's Parish Hall St William's Catholic Primary Sctwl St Willlam's R C Church Total 2024 Tolal 2023 1.000 200 1,000 500 1.000 500 800 450 1,000 2,000 1,000 1,550 1.600 1,300 800 1,100 800 1.000 2,000 2.0 1.000 1.000 1.000 14,600 18.950 TRVSTEE8' REMUNEAATION AND BENEFITS The were no trustees, remuneration OT other beneffts for the year ended 5 April 2024 nor for the yaar ended 5 April 2023. Page 8 continued...
RV, E & H MOON ¢HARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS- contlnued FOR THE YEAR ENDED 5 APRIL 2024 TRUSTEES, REMUNERATION AND. BENEHTS - contlnued Trustees, expenses Trusiees, expenses of £800 (2023: £800) w8re paid during th& year in re5ct of out of pock81 expenses. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES Unrestrlcted funds INCOME AND ENDOWMENTS FROM Invéstrnent Incorne Other Income 28,811 26,757 EXPENDITURE ON Raising lunds 5,952 Charhable actlvllles Grants 18,950 Other 8.600 Totsl 33,502 Nel galnsl(losses) on Investments 153,749) NET INCOMEI(EXPENDITURE) (60,494) RECONCILIATION OF FUNDS Total funds brought forward 775,372 TOTAL FUNDS CARRIED FORWARD 714,878 Page 9 continued...
RV. E & H MOON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS . contlnued FOR THE YEAR ENDED 5 APRIL 2024 XED ASSET INVESTMENTS Market Value al 5 Aprfl 2023 Addttions Disposals Market Value al 5 Cost at 5 April 2024 April 2024 Change in Value K unil trust. OEIC'S & domestic bond8 UK Equiti8S Overseas Equlties Preference Shares 171,688 18,000 9,278 198.964 201,780 401,457 (32.000) 8,765 378,222 270,082 86.786 (6,970) 14,613 135,293 88,632 12,407 1,611 14,018 13,793 Sub Total 672.336 58.864 (38.970) 34,267 726,497 574,287 Cash Balance 30,782 677 678 703.118 727,174 574,965 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Other debtors InVesthnt Cash Account 284 678 284 30.782 31,066 Page 10 continued...
RV, E & H MOON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS- contlnued FOA THE YEAR ENDED 5 APRIL 2024 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Accruals 6,136 9,575 10. MOVEMENT IN FUNDS Net Transfers movement betrw88n in funds funds Al 5.4.24 At 6.4.23 Unrestrl¢tsd fvndg Unrestricted Income Unrestrlcted Capital (12.415) 727.293 6.692 25.804 12.415 (12,415) 740,482 714.878 32.296 747.174 TOTAL FUNDS 714,878 32.296 747,174 Net rnovement in funds. includod in the above are as folloK: In(x)mlng Resources Galns and Movement resources expended losses In funds Unre$tri¢ted funds Unrestricted Income Unrestrlcted Capital 27,942 (21,250) (8,664) 6,692 25.604 34,267 27.943 (29.914) 34,267 32,296 TOTAL FUNDS 27,943 129,914) 34.267 32.296 Comparallves lor movem•nt In lund8 Net movement in funds At 5.4.23 At 6.4.22 Unregtrlcted lund8 Unrestricted Incorne Unrestricted Capltal {8.648) 784,018 (3,769) (56,725) (12.415) 727,293 775,372 (60,494) 714,878 TOTAL FUNDS 775,372 (60.494) 714,878 Page11 continued...
RV. E & H MOON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENT8- wntlnued FOR THE YEAR ENDED 5 APRIL 2024 10. MOVEMENT IN FUNDS . conllnued Comparaiive net mov8m8nt In funds, Included In the above are as follow8= Incoming Resources Gains and Movement reswrces expended losses In funds Unrestrlcted funds Unrestricted Income Unrestrlcted Capltal 26.757 (30.526) <2,976) (3.769) (56,725) (53,749) 26,767 (33,502) (53,749) (60,494) TOTAL FUNDS 26.757 (33.502) 153.749) (60,494) 11. RELATED PARTY DISCLOSURES J D G H1nch. trustse, was an employee of M8tamorph Law Limited TIA Lknder Myers. During th8 year £nll (2023= £6,600) was payable to the frm by the charity for administratlve and légal sorvices carried out on bahalf of the trustees. J D G Hinchllffe, trustee, Is an employge ol VirKents Solicitors. During the year £6,300 (2023: £NII) was payable to the firm by the charlty for administrative and legal sgryicxs carrled out on behalf of thè trustees. Page 12
RV, E & H MOON CHARITABLE TRUST DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2024 2024 Unrestrled funds 2023 Total funds INCOAIE AND ENDOWMENTS Investment Income Investment Income 27,547 26,611 Other Income Deposit Account Interest 146 Total Incomlng resources 27,943 26.757 EXPENDITURE Investment management C08ts Porttolio management Charltable actlvlli88 Grants to Institutions 5.814 5,952 14.600 18,950 Other Accountancy Fees 1,200 Support costs Management Sollcitw Fe8S 7.500 6,600 Governance costs Trustees, expenses Tolal resources expended Net Income belore gain¥ and losses Realls•d recognlsed galns and Ios888 Reallsed gainsi(losses) on lixed ass8t Investments Fixed asset Investments 29,914 33,5ff2 (1,971) (6,745) (e.218) (40,485) 153,749) Not Income (48,674) (60.494) Thls page does not form part of tha statutory linancial statements Page 13