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.......................... . 

Page 4 



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**<br>**Lloyds Bank - Deposit Term Account**||22,427<br>-|22,427|||22,427<br>-|22,427|11,123<br>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 net****_current liabilities_**|||||||||
|||84,898|898|11,514||96,412|412|99,174|
|**Net assets**||**84,898**||**11,514**|||**96,412**||**99,174**|
|**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**|||**99,174**|



## **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.......................... . 

Page 6 



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