2025-04-30-accounts

GIRLING & UPCHER EDUCATIONAL CHARITY REGISTERED CHARITY NUMBER 408196 RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR ENDED 30 APRIL 2025 CONTENTS Trustees Report Independent Examiner's Report Statement of Financial Activities • Balance Sheet Notes PAGE 1-3 4 5 6 7-8 MOORE GREEN Chartered Accountants

Girling & Upcher Educational Charity (Registered charity number 408196) Trustees Report Year to 30 April 2025 Report of the trustees for the year ended 30 April 2025 The trustees present their annual report and financial statements of the charity for the year ended 30 April 2025. The financial statements have been prepared in accordance with the charity's scheme, the Charities Act 2011 and 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. Objectives and activities for the public benefit The purpose of the Educational charity is to provide grants to Students having a home address in Sudbury, Suffolk or having attended St. Gregory C.E.V.C. Primary School, Church Street, Sudbury, Suffolk for a period of at least two years and be over the age of 16 and under the age of 21 at 1st September in the year that the grant is given. A review of our achievements and performance The Trustees are pleased to report that the Charity is now on a firm footing with a settled rental income of £25,000 p.a. This year, we were able to distribute £17,500 to students who are moving on to further education and €3,000 was passed over to 'the school' to aid them replace condemned play equipment. In accordance with tradition, the income from the Relief in Need Charity, of £392 will be paid over to the Thomas Carter Charity who have similar aims to our Charity avoiding additional administrative costs Financial review The reserves within the charity are maintained to provide grants for educational purposes. Unrestricted general funds at the year-end amounted to £84,898. The charity has restricted reserves for Girling Relief in Need Charity. which amount to £11,514. This is used for relieving persons resident in Sudbury who are in conditions of need, hardship, or distress. Structure, governance and management The charity is governed by the charity commission in England and Wales, as set out in their scheme dated 3 June 1986. Recruitment of new Trustees is with the consent of all existing trustees. Every trustee shall hold office for a term ending on the date of the appointment of their successor. Every nominated Trustee shall be appointed for a term of four years.

Girling & Upcher Educational Charity (Registered charity number 408196) Trustees Report (continued) Year to 30 April 2025 Reference and administrative information Trustees Mr GW Challacombe (Chair) Mrs C Cocksedge (resigned 10/09/2024) Mrs E Wiles Mrs F Wheeler Reverend A Doarks Mr T Fairbairn Mrs J Webb Principal Office Moore Green, 22 Friars Street, Sudbury, Suffolk, CO10 2AA. Independent Examiners Moore Green 22 Friars Street, Sudbury, Suffolk, CO10 ZAA. Trustees' responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Girling & Upcher Educational Charity (Registered charity number 408196) Trustees Report (continued) Year to 30 April 2025 The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements, the trustees are required to: • select suitable accounting policies and then apply them consistently; • observe the methods and principles in the applicable Charities SORP; • make judgements and estimates that are reasonable and prudent; • state whether applicable accounting standards have been followed, subject to any material departures that must be disclosed and explained in the financial statements; • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information in accordance with legislation in the United Kingdom governing the preparation and dissemination of financial statements. Approved by the trustees on Cen G Challacombe 07.10.2025 ...and signed on their behalf by:

Girling & Upcher Educational Charity (registered charity number 408196)

Independent Examiner's Report to the Trustees of Girling & Upcher Charity

I report to the charity trustees on my examination of the accounts of the charity for the year ended 30 [th ] April 2025 which are set out on pages 5 to 8.

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 exa_ ination of the charity’s accounts carried out under section 145 of the \ 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 giving me cause to believe that in any material respect:

1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or

2. the accounts do not accord with those records; or

3. the financial statements 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.

I 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.

Vincent Chandler FCA FCCA

Moore Green Chartered Accountants 22 Friars Street Sudbury Suffolk COlO 2AA

Date ...........07.10.2025.......................... .

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Girling and Upcher Educational Charity Statement of Financial Activities for the year ended 30th April 2025 Incoming Resources Rental income Wayleave Income from investments Grants and Donations Miscellaneous Income Total Incoming Resources Resources Expended Expenditure on Charitable activities Other Expenditure Total Resources Expended Gains/(losses) on investment assets Net income / (expenditure) Transfers between Funds Net movement in funds Total funds brought forward last year Total funds carried forward at end of year Unrestricted 25,000 1,161 Restricted Year Ended 30.04.2025 Total Year Ended 30.04.2024 Total € 392 25,000 1,553 0 26,161 20,500 392 (2,188) (3,391) (3,391) 88,289 84,898 26,553 20,500 7,268 27,768 (1,547) (2,762) (2,762) 99,174 96,412l Page 5

Girling and Upcher Educational Charity

Balance Sheet as at 30th April 2025

						Year Ended		Year Ended
						30.04.2025		30.04.2024
		Unrestricted			Restricted			Total
		£						£
Fixed Assets
Investments		53,378	53,378	10,724		64,102		65,198
Current Assets
Lloyds Bank Deposit Account		1,843				1,843		1,801
Lloyds Bank Current Account Lloyds Bank - Deposit Term Account		22,427 -	22,427			22,427 -	22,427	11,123 20,000
COIF Charities Deposit Fund		7,250				7,250		250
Need Charity Lloyds Bank Deposit Account				790		790		802
		84,898	84,898	11,514		96,412	96,412	99,174
Creditors		-		-		-		-
Net current assets/liabilities		84,898		11,514		96,412		99,174
_Total_assets less netcurrent liabilities
		84,898	898	11,514		96,412	412	99,174
Net assets		84,898		11,514			96,412
Unrestricted Funds
General fund		84,898				84,898	84,898	88,289
Restricted Funds
Girling relief in need				11,514		11,514	514	10,885
Total Restricted Funds		84,898		11,514		96,412	96,412	99,174
	Total Funds	84,898			11,514			96,412

Declaration

confirm that I have p repared the accounts from the records of Girling and Upcher Educational Charity are approved by me on behalt.efthe Tryustées. Mr G Challacombe Trustee

Date .......07.10.2025.......................... .

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Girling and Upcher Educational Charity 1 Accounting Policies Basis of accounting The financial statements have been prepared in accordance with Accounting and Reporting by Charities: Statement of Recommended Practive applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FR$102) (effective October 2019) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102). 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 f. Resources Expended Expenditure is recognised when a liability is incurred or a constructive obligation arises that result in the payment being unavoidable. Liability Recognition Liabilities are recognised as soon as there is a legal or constructive obligation to pay out resources. Investments Investments are valued in the balance sheet at market value at the year end. Investment income is included in the accounts when receivable and any gains or losses on revaluation at the year end are shown in the SOFA. Debtors Unless otherwise stated, all debtors represent income of this period received in the subsequent period. Creditors Unless otherwise stated creditors represent income received in advance or normal expenditure accrued. 2 Trustees None of the Trustees or persons connected with them received any remuneration or other benefits as a result of their office during the year ended 30 April 2025 (2024 Nil). Page 7

Girling and Upcher Educational Charity Notes Continued 3 Investment Assets 4 Investments held by Trustees for Girling and Upcher Educational Charity Restricted Funds Opening Balance Additions € 65,198 451 Disposals € change in Closing market value Balance € . € -1,547 64,102 Girling relief in need Opening Incoming Resources Gainon Closing Balance Resources Expended Investments Balance € € 10,885 392 404 641 11,514 The purpose of the charity is to relieve either generally or individually persons resident in Sudbury who are in conditions of need, hardship or distress. Unrestricted Funds Opening Incoming Resources Loss on Closing Balance Resources Expended Investments Balance Girling and Upcher Educational Charity 88,289 26,161 27,364 -2,188 84,898 The purpose of the Educational charity is to provide grants to Student having a home address in Sudbury, Suffolk or having attended St. Gregory C.E.V.C. Primary School, Church Street, Sudbury, Suffolk for a period of at least two years and be over the age of 16 and under the age of 21 at 1st September in the year that the grant is given. Page 8