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REGISTERED CHARITY NUMBER: 1102742
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REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
FOR RV, E & H MOON CHARITABLE TRUST
Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB
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RV, E & H MOON CHARITABLE TRUST
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CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025
| Page | Page | ||
|---|---|---|---|
| Report ofthe Trustees | 1 | to | 2 |
| Independent Examiner's Report | 3 | ||
| Statement of Financial Activities | 4 | ||
| Balance Sheet | 5 | ||
| Notes to the Financial Statements | 6 | to | 12 |
| DetailedStatementofFinancialActivities | 13 |
. RV, E & H MOON CHARITABLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
The trustees have pleasure in presenting their report and the unaudited accounts of the charity for the year ended 5 April 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) "Accounting and Reporting by Charities" in preparing the annual report and financial statements of the charity.
OBJECTIVES AND ACTIVITIES
The objectives of the Trust are to apply the income and capital for the furtherance of such charitable objects or purposes as the trustees shall from time to time think fit The trust is subject to the Standard Provisions of the Society of Trust and Estate Practitioners (1st Edition). The trustees seek to support charitable organisations and confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grant making policy for the year ACHIEVEMENTS AND PERFORMANCE During the year the Trust continued to meet its objectives by making 18 grants to local organisations, details of which are in note 4 of the accounts FINANCIAL REVIEW The details of the charity's income and expenditure for the period and its net assets at 5 April 2025 are on pages 4 and 5 of the accounts. In summary, the charity generated income of £30,227 in the year to fund expenditure of £31,255. In addition, the net realised and unrealised gains on investments totalled £24,749.
There are no restrictions on the charity's power to invest. The investment strategy is reviewed regularly by the trustees and takes account of the demand for funds.
PLANS FOR FUTURE PERIODS
The trustees plan to apply income for the provision of grants of charitable objects or purposes as appropriate
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Risk management
The trustees have assessed the major risks which may arise in the conduct of the charity and will monitor these annually.
The trust was established under the terms of the last Will of Edith Moon dated 25 May 2001. Itis a registered charity with the Charity Commission.
The trustees who have served during the period are set out on Page 1. Trustees are appointed by the continuing trustees of the charity. The trustees meet at least once a year.
New trustees may be appointed within the provisions of the Trustees Act 1925.
REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
1102742
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RV, E & H MOON CHARITABLE TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025
Principal address 21-23 Park Street Lytham Lancashire FY8 5LU
Trustees
JD G Hinchliffe M Prentice A Nuttall (deceased 24.11.24) CE Fish C J Sumner
Independent Examiner Christopher Calvert Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB
Approved by order of the board of trustees on AG” Ochebe,2025 and signed on its behalf by:
LAGUal Feta eee
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; , INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF . RV, E & H MOON CHARITABLE TRUST
Independent examiner's report to the trustees of RV, E & H Moon Charitable Trust | report to the charity trustees on my examination of the accounts of RV, E & H Moon Charitable Trust (the Trust) for the year ended 5 April 2025.
Responsibilities and basis of report
As the charity trustees of the Trust 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 Act and in carrying out my examination | have followed all 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 giving me cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or 3. the accounts do 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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Christopher Calvert
Rushtons Chartered Accountants Shorrock House 1 Faraday Court Fulwood Preston Lancashire PR2 9NB[OBdnar][A] Date:[2k,] g2r
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RV, E & H MOON CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | £ | £ | |
| INCOMEAND ENDOWMENTS FROM | |||
| Investment income | 3 | 29,947 | 27,546 |
| Otherincome | 280 | 396 | |
| Total | 30,227 | 27,942 | |
| EXPENDITURE ON | |||
| Raising funds | 4 | 6,250 | 5,814 |
| Charitable activities | |||
| Grants | 16,185 | 14,600 | |
| Other | 8,820 | 9,500 | |
| Total | 31,255 | 29,914 | |
| Net gains/(losses) on investments | (23,721) | 34,268 | |
| NETINCOME/(EXPENDITURE) | (24,749) | 32,296 | |
| RECONCILIATION OF FUNDS | |||
| Totalfunds broughtforward | 747,174 | 714,878 | |
| TOTALFUNDSCARRIEDFORWARD | 722,425 | 747,174 |
The notes form part of these financial statements
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RV, E & H MOON CHARITABLE TRUST
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BALANCE SHEET
5 APRIL 2025
| 2025 | 2024 | ||
|---|---|---|---|
| Unrestricted | Total | ||
| funds | funds | ||
| Notes | £ | £ | |
| FIXED ASSETS | |||
| Investments | 8 | 695,791 | 726,496 |
| CURRENTASSETS | |||
| Debtors Cash at bank |
9 | 1,585 31,266 |
962 25,852 |
| 32,851 | 26,814 | ||
| CREDITORS | |||
| Amounts falling due within oneyear | 10 | (6,217) | (6,136) |
| NETCURRENTASSETS | 26,634 | 20,678 | |
| TOTALASSETS LESS CURRENT | |||
| LIABILITIES | 722,425 | 747,174 | |
| NETASSETS | 722,425 | 747,174 | |
| FUNDS | 11 | ||
| Unrestricted funds: | |||
| Unrestricted Income | 14,560 | 6,692 | |
| Unrestricted Capital | 707,865 | 740,482 | |
| 722,425 | 747,174 | ||
| TOTALFUNDS | 722,425 | 747,174 |
The financial statements were approved by the Board of Trustees and authorised for issue on Ibs. Ocheben....2625.....and were signed on its behalf by:
JDwmanteeG Hinchliffe - aeTrustee
The notes form part of these financial statements
Page 5
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RV, E & H MOON CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED5 APRIL 2025
1. GENERAL INFORMATION
The charity is a public benefit entity. It operates as an unincorporated charity registered charity in England and Wales.
2. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
The financial statements are prepared in Sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.
Investment income
Investments are stated at market value as provided by Canaccord Genuity.
Investment income is credited to the income fund on an accruals basis.
Resources expended
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities 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.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest of the charity after deducting all of its liabilities.
Taxation
The charity is exempt from tax on its charitable activities.
Fund accounting
All funds are unrestricted and can be used in accordance with the charitable objectives at the discretion of the trustees in furtherance of the general objectives of the charity.
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RV, E & H MOON CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED5 APRIL 2025
| 3. | INVESTMENT INCOME | ||
|---|---|---|---|
| 2025 | 2024 | ||
| £ | £ | ||
| Investment Income | 29,947 | 27,546 | |
| All income in the currentand prioryear related to unrestricted income funds. | |||
| 4. | RAISING FUNDS | ||
| Investment management costs | |||
| 2025 | 2024 | ||
| £ | £ | ||
| Portfolio management | 6,250 | 5,814 | |
| 5. | GRANTS PAYABLE | ||
| 2025 | 2024 | ||
| £ | £ | ||
| Grants | 16,185 | 14,600 |
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RV, E & H MOON CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 5 APRIL 2025
5. GRANTS PAYABLE - continued
| Total 2025 | Total 2024 | |
|---|---|---|
| 1st Pilling Brownies Group | 1,500 | - |
| 1st Pilling Rainbows Group | 350 | - |
| 1st Pilling Scout Group | - | 1,000 |
| Bowling Club | 500 | - |
| Brian House Children's Hospice | 1,000 | 1,000 |
| CockerhamC ofE Primary School Friends ofKnott End Library |
600 775 |
2,000 - |
| Hambleton Tennis Club | 500 | - |
| Marleigh Village Hall | 2,000 | - |
| Meet& Eat | 300 | - |
| OverWyre Art Society | 900 | - |
| OverWyre Community Choir | 260 | - |
| Pilling Coffee Feast | - | 2,000 |
| Pilling Drama Group | - | 4,000 |
| Pilling Parish Council | 2,100 | 800 |
| Pilling Reading Room | 500 | 1,000 |
| Pilling Village Hall | - | 2,000 |
| Prescall Bowling Club | 500 | |
| Prescall Fleetwood Charity School | 1,000 | |
| St Aidan's Association | - | 2,000 |
| St James' Church Stalmine | 600 | |
| StJohn Church of England Primary School | 1,000 | - |
| StJohn the Baptist Church | 1,800 | - |
| St Oswald's Parish Hall | - | 1,200 |
| St William's R C Church | - | 600 |
| 16,185 | 14,600 |
- TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.
Trustees’ expenses
Trustees' expenses of £900 (2024: £800) were paid during the year in respect of out of pocket expenses.
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RV, E & H MOON CHARITABLE TRUST
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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 5 APRIL 2025
7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
| Unrestricted | |
|---|---|
| funds | |
| £ | |
| INCOMEAND ENDOWMENTS FROM | |
| Investment income | 27,546 |
| Other income | 396 |
| Total | 27,942 |
| EXPENDITURE ON | |
| Raising funds | 5,814 |
| Charitable activities | |
| Grants | 14,600 |
| Other | 9,500 |
| Total | 29,914 |
| Net gains on investments | 34,268 |
| NET INCOME | 32,296 |
| RECONCILIATION OF FUNDS | |
| Total funds broughtforward | 714,878 |
| TOTAL FUNDS CARRIED | |
| FORWARD | 747,174 |
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RV, E & H MOON CHARITABLE TRUST
- FIXED ASSET INVESTMENTS
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 5 APRIL 2025
| Market | Market | ||||||
|---|---|---|---|---|---|---|---|
| Value at 5 | Change | Valueat5 | Costat5 | ||||
| April2024 | Additions | Disposals | inValue | April2025 | April 2025 | ||
| K Unit | |||||||
| Trust, | |||||||
| OEIC's & | |||||||
| Domestic | |||||||
| Bonds | 198,964 | 45,910 | (86,458) | (2,862) | 155,554 | 149,185 | |
| UK | |||||||
| Equities | 378,222 | - | (42,344) | (13,361) | 322,517 | 202,791 | |
| Overseas | |||||||
| Equities | 135,293 | 72,615 | - | (5,936) | 201,972 | 161,305 | |
| Preference | |||||||
| Shares | 14,018 | - | - | 1,730 | 15,748 | 13,792 | |
| Sub Total | 726,496 | 89,525 | (128,802) | 20,429 | 695,791 | 527,073 | |
| Cash | |||||||
| Balance | 678 | 1,301 | 1,301 | ||||
| 727,174 | 697,092 | 528 374 | |||||
| 9. | DEBTORS: AMOUNTS FALLING DUE | WITHIN ONEYEAR | YEAR | ||||
| 2025 | 2024 | ||||||
| £ | £ | ||||||
| Otherdebtors | 284 | 284 | |||||
| Investment Cash Account | 1,301 | 678 | |||||
| 1,585 | 962 |
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RV, E & H MOON CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED5 APRIL 2025
| 10. | CREDITORS: AMOUNTS FALLING DUEWITHIN | WITHIN ONEYEAR | WITHIN ONEYEAR | WITHIN ONEYEAR | ||
|---|---|---|---|---|---|---|
| 2025 | 2024 | |||||
| £ | £ | |||||
| Accruals | 6,217 | 6,136 | ||||
| 11. | MOVEMENT IN FUNDS | |||||
| Net | ||||||
| movement | At | |||||
| At 6.4.24 | in funds | 5.4.25 | ||||
| £ | £ | £ | ||||
| Unrestricted funds | ||||||
| Unrestricted Income | 6,692 | 7,868 | 14,560 | |||
| Unrestricted Capital | 740,482 | (32,617) | 707,865 | |||
| 747,174 | (24,749) | 722,425 | ||||
| TOTAL FUNDS | 747,174 | (24,749) | 722,425 | |||
| Net movement in funds, included in the above are | as | follows: | ||||
| Incoming | Resources | Gainsand | Movement | |||
| resources | expended | losses | in funds | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| Unrestricted Income | 30,227 | (22,359) | - | 7,868 | ||
| Unrestricted Capital | - | (8,896) | (23,721) | (32,617) | ||
| 30,227 | (31,255) | (23,721) | (24,749) | |||
| TOTAL FUNDS | 30,227 | (31,255) | (23,721) | (24,749) | ||
| Comparatives formovement in funds | ||||||
| Net | Transfers | |||||
| movement | between | At | ||||
| At 6.4.23 | in funds | funds | 5.4.24 | |||
| £ | £ | £ | £ | |||
| Unrestricted funds | ||||||
| Unrestricted Income | (12,415) | 6,692 | 12,415 | 6,692 | ||
| Unrestricted Capital | 727,293 | 25,604 | (12,415) | 740,482 | ||
| 714,878 | 32,296 | - | 747,174 | |||
| TOTALFUNDS | 714,878 | 32,296 | - | 747,174 |
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RV, E & H MOON CHARITABLE TRUST
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NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 5 APRIL 2025
11. MOVEMENT IN FUNDS- continued
Comparative net movement in funds, included in the above are as follows:
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|---|---|---|---|---|---|
|Incoming|Resources|Gainsand|Movement|
|resources|expended|losses|in|funds|
|£|£|£|£|
|Unrestricted|funds|
|Unrestricted|Income|27,942|(21,250)|-|6,692|
|Unrestricted|Capital|-|(8,664)|34,268|25,604|
|27,942|(29,914)|34,268|32,296|
|TOTAL FUNDS|27,942|(29,914)|34,268|32,296|
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12. RELATED PARTY DISCLOSURES
J D G Hinchliffe, trustee, is an employee of Vincents Solicitors. During the year £6,600 (2024: £6,300) was payable to the firm by the charity for administrative and legal services carried out on behalf of the trustees.
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RV, E & H MOON CHARITABLE TRUST
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DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025
| 2025 | 2024 | |
|---|---|---|
| Unrestricted | Total | |
| funds | funds | |
| £ | £ | |
| INCOMEAND ENDOWMENTS | ||
| Investment income | ||
| Investment Income | 29,947 | 27,546 |
| Other income | ||
| DepositAccount Interest | 280 | 396 |
| Total incoming resources | 30,227 | 27,942 |
| EXPENDITURE | ||
| Investment management costs Portfolio management |
6,250 | 5,814 |
| Charitable activities | ||
| Grants to institutions | 16,185 | 14,600 |
| Other | ||
| Accountancy Fees | 1,320 | 1,200 |
| Support costs | ||
| Management Solicitor Fees |
6,600 | 7,500 |
| Governance costs | ||
| Trustees’ expenses | 900 | 800 |
| Total resources expended | 31,255 | 29,914 |
| Netincome before gains and losses | (1,028) | (1,972) |
| Realised recognised gains and losses | ||
| Realised gains/(losses) on fixed asset investments |
(23,721) | 34,268 |
| Netincome | (24,749) | 32,296 |
This page does not form part of the statutory financial statements
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