CHARITY COMMISSION FOR ENGLAND AND WALES Trustees, Annual Report for the period From 1 April 2024 Period end date Period stsrt date To 31 March 2025 Charity name: WWC & PC Charitable Trust Charity registration number: 1153241 Objectives and Activities SORP roference Summary of the purposes of the charity as set out in its governing document Para 1.17 Such purposes which are exclusively charitable according to the laws of England and Wales as the trustees may at their absolute discretion think fiL Summary of the main activities in relation to those purposes for the public benefit. in particular, the activities, projects or ser4ices identified in the Para 1.17 and 1.19 During the year the trustees chose to make grants to registered charities or organisations including those which support cancer treaknent and female educatlon In le33 developed countries. Statement confirming whether the trustees have had regard to the guidanGe issued by the Charity Commission on public Para 1.18 Confirmed Additional Information (optional) You may choose to include further statements where relevant about: SORP refvrence Policy on grant making Para 1.38 Policy on social investment including program related investment Para 1.38 Contribution made by volunteers Para 1.38
Other Achievements and Performance SORP reference Durlng the year the charlty made the grants summarised above. Since it makes grants to registered charities or organisations the difference made to the circumstances of the ultimate beneficiaries is difficult for the charity to assess though it believes that it monitors this element In an appropriate way. Summary of the main achievements of the charity, identifying the difference the charity's work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole. Para 1.20 Additional information (optional) You may choose to include further statements Whe relevant about: Achievements against objectives set P4r• 1.41 Performance of fundraising activities against objectives set Para 1.41 Investment perfomiance against objectives Para 1.41 Other
Financial Review Review of the charity's financial position at the end of the period Statement explaining the policy for holding resepies stating why they are held Para 1.21 At 31 March 2025 the charity's total funds were £211,845. Para 1.22 The trustees will develop a policy on reserves if the charity's activities make it appropriate to do so. However it is not their intention that the charity incur commitments which are not fully funded. Amount of reserves held Paro 1.22 Reasons for holding zero reserves Plra 1.22 See above. Details of fund materially in deficit Para 1.24 Explanation of any uncertainties about the charity continuing as a going concem P8ra 1.23 Addltlonal Informatlon (optional) You may choose to include further statements where relevant about: The charity's principal sources of funds (including any fundraising) Para 1.47 Investment policy and objectives including any social investment policy adopted Para 1.46 A description of the principal risks facing the charity Para 1.46 Other
Structure, Governance and Management Description of charity's Type of governing document Para 1.25 Declaration of trust How is the charity constituted? Paia 1.25 Trust association, CIO) Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled I to appoint one or more Para 1.2S Appointed by the exlsting trustees Addltlonal Information (optional) You may choose to include further statements where relevant about.. Policies and procedures adopted for the induction and training of trustees Para 1.51 The charity's organisational structure and any wider network with which the charity works Para 1.51 Relationship with any related parties Para 1.51 Other Reference and Administrative details Charity name Other name the charity uses Registered charity number Charity's principal address IJVWC & PC Charitable Trust 1153241 2 Princes Yard London W114PH
Names of the charity trustees who manage the charity Dates acted if not for whole year Trustee name Office (if any) Malcolm Godfre Chair The trustees ,1sQ Nicho as Charles Wilson Campbell Coco Christian America Campbell Laura Camilla Campbell Clay Barnabas William Erskine The trustees The trustees The trustees The trustees 10 11 12 13 14 15 16 17 18 19 20 Corporate trustees - names of the directors at the date the report was approved Dlrector name
Name of trustees holding title to property belonging to the charity Trustee name Dates acted if not for whole year
Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity's objects Details of arrangements for safe custody and segregation of such assets from the charity's own assets Additional information {optional) Names and addresses of advisers (Optional infonnation) Type of Name Address advlser Name of Chief executive or names of senior staff members (Optional Exemptions from disclosure Reason for non-discSosure of key personnel details Other optional infomiation
Declarations The trustees declare that they have approved the trustees, report above. Signed on behalf of the cha Signature(s) ity's trustees Full name(s) Posltlon (eg Secretsry, Chair, etc) Date 201
Cliarity regi.%ii'ation nuinber: 1153241 WWC & PC Charitable Trust Annual Reporc and Financial Statements t-or the Year Ended 31 Marcli 2025
WWC & PC Charitable Trust Contents (continued) Reference and Administrative Details Trustees, Report 2to3 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to Ihe Financial Statements 7t0 11
WWC & PC Charitable Trust Reference and Administrative Details Trnste Mliw Campbell NCW C'ampbell C'CA C<lmpbell LCC Cltsy BWE Canipbcll Ch*rlty Registratlon Number 1153241 Prlnelpal Office 2 Princes Yard London W114PH Independent Examlner S D Ritchie FCA Ritchie Phillips LLP Ground Floor South Suite Afon House Worthing Road Horsham West Su&sex RH12 ITL Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill Wcst Ma]lirtg ME194JQ Page I
WWC & PC Charitable Trust Trustees, Report The trustees presen¢ the annual report together with the financial statements of the charity for the year ended 31 March 2025. Objeetlvtt xnd activities Objects aims The charity exists primarily to make grants and donations. Objectives, slrategies fictivities The charity's decla17tion provides the trustees witli wide powcrs ot discretion to distribute the income of the charity for charitablc purposes as thc Irustees deiemiine. During the the ycar. Ihe tISteeS have swilched banke13 and so.bcen able again to make graiits, and to carry out other opcrations. The Injslecs Lhose to makc gt7nts to registcrcd charilies or organisations including Ihose which Support cancer tsratmcnt and female educatiun in les5 developed countri¢5. With the above in mind. the charity made grants totalling £12,500 (2024: £nil) ¢0 ¢wo (2024 - nil) registered harities or organisations during the year. Publlc benefil The trustees wnfimi thal (hey have complied with the requirement5 of. section 17 of the Charities Act 201 I to have du¢ regard to the public Ixnefit guidanc¢ published by the Charity Commission for England and Wales. Financial revlew Policy on reserves The reserves held by the charity al the year end are unrestricted and are represented by current assets. primarily bank balances, and current liabilities. Tlie charity expects expense doiiations received within a reasonable period from receipt and consequerttly the charity's funds are mainly held in bank balances pending disti'ibution. Trus*e¢5 and officers The irustees and officers serving during the year and since the year end were as folloivs: Trustees: MGW Campbell NCW Campbell CCA Campbell LCC Clay B WF. Campbcll Structure? governAnce and mY4na¥ement Nftlmre olgovernlllg docunwnl The ch'Ity is an unincorw)raled charitable tiwst and is governed by its declaration dated 9 March 2013. Page 2
WWC & PC Charitable Trust Trustees, Report (continued) Jllduetion and irrtlnlng oftrustees Responsibility for the induction of new trustees rests with the existin8 trustees. This would involve an awareness of the tradicions of the charity and an understanding of the duties of a tnjstee. OrgdnlsalioHol slruelure The trustees manage the activities of the Charity on a day to day b&8iS. Mnjor rlsks ofihase rlsks Risk managemenl The trustces have assessed the major risks to Nvhich the charity is exposcd. pw'ticularly those risks SOCiad with the operations and fInanS of the trust. The trllSte are satisficd that systems are in place to mitigatc the charity's exposure to thcsc ri5k5. The annual rcport was approved by the trust¢¢s of the charity on 14 Septcmbei" 2025 and signed on its bchalf by: Trtisice Tnistee Page 3
WWC & PC Charitable Trust Independent Examiner's Report to the trustees of WWC & PC Charitable Trust I rew)rt to the trustees on my examination of the &cunts of WWC & PC Charitable Trust foi" the year ended 31 March 2025. Responslbllliles and bgsls of report As the charity trustees of WWC & PC Charitable Trust you are responsible foi. tlie prepai'ation of the accounts in accordance with the requii'ements of ihe Charities Aci 2011 {'the Act,). I report in4respect of my examination of the WWC & PC Charitable Trust's accounts carried out under section 145 of the 201 l Act and in carrying Out my examination I have followed all the applicable Directiofts given by the Charity Commission under section 14515)(b) of the Act. Independent examlner's statement I havc completed my examination. l Confimi that no matei-ial mattcts have come to my attcntion in connection with the examination giving mc cau5c lo believe that in any material respect- accounling i'ecords wcrc not kept in ITspect ol WWC & PC Charitable Trust as Irquired by section 130 of the Act. or 2. the accounts do not accord with those Iycords. or 3. the accounts do not comply with th¢ &CtIng Irquircmcnts concerning the form and content of accounts set out in th¢ Charities (Accounts and Reports) Rcgulations 2008 othei- than any requirement that the accounts give a 'true and lair view ivliich is nol a malter nSidered as part of an independent examination. have no ioncemb aiid have Lome u¥r05s no other mat¢er5 in connection with th¢ cxaminatioii lo which attention sliould be d17wn in this IEPOIt in oi'dei. to enable a pi'opei. understanding Ot the accounts Lo be reached. S D Ritchie FCA Ritchie Phillips LLP Ground Floor South Suite Afon House Worthing Road Horshiim West Sussex RH12 ITL 14 Septembei- 2025 Page 4
WWC & PC Charitable Trust Statement of Financial Activities for the Year Ended 31 March 2025 Unrestricted funds Total 2025 Note Income and Endowments from: Donations and legacies Invcstmcnt income 102.068 1,023 102,068 1.023 Total income 10),091 103,091 Expenditur¢ Charitable activities (15.395) (15,)95) Total expenditure (15,395) (15,3951 Net income 87,696 87.696 Net movement in funds 87,696 87,696 Reeonelllatlon of thnd¥ Total funds brought forward 124,149 124,149 Total funds carried fotward 211.845 211,845 Total 2024 Unrestricted funds Note Intome 2nd Endowments from: Donations and legleS 3,113 3.113 Total income 3.113 3.113 ExpenditDre on: ch-itablE activities (1,560) {1,560) Total expenditure (1,560) {1,560} Net income ,553 1,553 Net movement in funds ,553 1,5)3 Reconelllatlon of funds Total fund5 brought fonward 122,596 122,596 Total funds carried forward 124,149 124.149 All ot the cliarity's activities derivc from continuing 0p?110nS during the aix)vc two pcriods. The tund5 hi'eakdown tor 2025 and 2024 is shown in note I l. The notes on pages 7 to I I foiin an integral part of these financial slaiements. Page 5
WWC & PC Charitable Trust (Registration number: 1153241) Balance Sheet as at 31 March 2025 2025 2024 Note Current assets Debtors Cash al bank and in hand 21,036 196,749 623 127.486 217.785 128,109 Credltors: Amounts falling due wlthin one year io (5,940) 13,9601 Net assets 211.84) 124,149 Funds of the charity: Unrestricted income funds Unrestri¢t¢d funds 211,84) 124.149 Total funds 211,84) 124.149 The financial slal¢m¢nts on pages 5 to I I were approved by the tru5*es. and authorised for issue on 14 September 2025 and signed on their behalf by.. Trustee Ti'usle The notes on pages 7 I I form an integral part of these financial slalemenis. Page 6
WWC & PC Charitable Trust Not to the Financial Statements for the Year Ended 31 March 2025 l Aecountln£ policies Stydtement of compli%nee The financial slatements have bccn pirpared in accordancc with the second editioii of the Charities Statement of Recommended Practice issued in O¢¢obei' 2019. the Financial Reporting Standai'd applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basis of preparation WWC & PC Charitable Ttwst meets the definition of a public benefit entity under FRS 102. The accounts {financial statements) have been pirpared undei. the historical cos¢ convention ii'ith items recognised at cost or transaction value unless otherwise stated in the relevant notels) lo these account5. Going concer Th¢ trustees consider that there are no material unceitainti¢s about the charity's ability to continue as a going concem. Income and ¢ndoivments Voluiitaiy iiicoii)e ii)cludiiig diiiluliviis. gills., leg1¢& dnd grants that provide core funding or are of a gene121 nature is I'ecognised when the charity has entitlement to the income, il is probable thai the income will be received and the amount can be Measur with sufticient Irliability. Dondlions and legacles Donations and l¢gu¢ies are recognised on a receivable basis when receipt is probable and the amoun¢ can be reliably measured. Expenditure All expenditur¢ is recognised once ther¢ is a legal or constructive obligation lo that expendilul'e. it 15 probable settleinenl is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly atii-ibuied lo particular headings they have been allocated on a basis o)nsistenl ivitli the use ol. resources. Ivitli central staff costs allocated on the basis of ¢ime spent, and depreciation charges allocated on the poi'¢ion of the asset"'s use. Other support costs are alloc&ted ba5¢d on tlie spread ot"siatYcosls. All resources expended are inclusive of irrecoverable VA T. Chnrilable nclivities Charitable expenditure comprises those wsts incurred by the ch-Ity in the delivery of its activities and services foi. its beneficiaries. It includes l)oih costs that can be allocated directly to such aetivilies and tliose costs of an indiirct nature necessary lo suppo1% them. Granlprovlslons Provisions for grants are niade wlien the intention to mak.e a grant has been communicated lo the recipient bui ther¢ is uncertainty aknut either Ihe timing of the grant oi. the amount of giant payable. Page 7
WWC & PC Charitable Trust Notes to the Finaneial Statements for the Year Ended 31 March 2025 (continued) Governance ¢osts Th¢se include the costs altributable to the charity's compliance with constitutional and statutory requirements: including audiL strategic managemeht and Irustees'ineeiings and reimbursed expenses. Debtors Debtors are measured at the e&8h or other consideration expected be received. Cash and eash equivalent5 Cash and cash equivalents compi-is¢ cash on hand and call detX)sits. Creditor5 Creditots are obligations to pay foi- goods or seiviLCS that have been acquircd in the ordinary course of business and are mca5uie(r at settlefftent amounts. Fund structure Unrestricted inconic funds are general funds that are available for use at the trustees, discretion in furiherance of the objectives of the charity. 2 Ineome from donations and legacies Unrestrieted funds General Totsl 2025 Total 2024 Donations and legacies. Donations from individuals Gift aid reclaimed 81.654 20.414 81,654 20.414 2.490 623 102,068 102,068 3.113 3 Investment incom¢ Unr¢5tricted funds General Total funds Interest receivable and similai- income. Oiher intcrest receivable ,023 .0?3 Total for 2025 1,023 1.023 Page 8
WWC & PC Charitable Trust Notes to the Finanei21 Statements for the Year Ended 31 March 2025 {continued) 4 Expenditure on rharltable aetivlti Unrestricted nds General Total 2025 Grants paid to Charities registered in England and Wales Governance costs 12,500 2,895 12,500 2,895 15.395 15,395 Unrestricted funds Genervdl Total 2024 Governance costs 1,560 1,560 Page 9
WWC & PC Charitable Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 5 Analysls of governance and support costs Governance eosts IInre5tricted runds General Total 2025 Total 2024 Independent examiner fees Examination ol-the financial slatrments Other fees paid to examiners Other govemance costs 600 2,280 15 600 2,280 15 300 1.260 2,895 2,895 1,560 6 Tru51ees remuneration and expenses No trustees. nor any persons conncc*d with them. have rcccived any remuneration from the charity during the year. No trustees have received any reimbursed cxpcnses from tlie charity during the year. 7 T Axation The charity is exempt fiDm tax on ii)come and gains t"alling ivithin th¢ available tax exemptions to the exient chat these are applied ¢0 its charitable objects. No L2x charge has wisen during the year. 8 Debtors 2025 2024 Other debtors 21.036 623 9 C45h and cash equivalents 2025 2024 Cash at bank 196.749 127.486 10 Credltors: amounts falllng due within one yeAr 2025 2024 Other cirditors 2.400 3,540 5,940 Page 10
WWC & PC Charitable Trust Notes to the Finaneial Statements for the Year Ended 31 March 2025 (continued) 11 Funds Balance at April 2024 Incomlng resources Resources exp¢nded Balance at 31 Mareh 2025 Unrestricted thnds General Unrestricted funds 124,149 103,091 (15,395) 211,845 Balance at I Aprll 2023 Incomlng resources Resources expended Balance at 31 March 2024 Unrestrleted fund5 Generlll Unrestricted funds 122,596 3.113 11.560) 124.149 12 Analysls of net assets between funds Unrestrleted funds General Total funds at 31 M4r¢h 2025 CutTent assets Current liabilities 217,785 {5,940) 217.785 15,940} Total net assets 211,845 211,845 13 Analysis of net funds At l Aprll 2024 Financing cash flows At 31 March 2025 Cash at bank and in hand 127,486 69,263 196.749 14 Related party transactions There were no rclated party transactions in the yvdr except for the receipt of donation5 from a trustee totalling £81.654 {net of gift aid) (?024 - £2.490), to which no conditions wcrc attached. Page 11
Cliarity regi.%ii'ation nuinber: 1153241 WWC & PC Charitable Trust Annual Reporc and Financial Statements t-or the Year Ended 31 Marcli 2025
WWC & PC Charitable Trust Contents (continued) Reference and Administrative Details Trustees, Report 2to3 Independent Examiner's Report Statement of Financial Activities Balance Sheet Notes to Ihe Financial Statements 7t0 11
WWC & PC Charitable Trust Reference and Administrative Details Trnste Mliw Campbell NCW C'ampbell C'CA C<lmpbell LCC Cltsy BWE Canipbcll Ch*rlty Registratlon Number 1153241 Prlnelpal Office 2 Princes Yard London W114PH Independent Examlner S D Ritchie FCA Ritchie Phillips LLP Ground Floor South Suite Afon House Worthing Road Horsham West Su&sex RH12 ITL Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill Wcst Ma]lirtg ME194JQ Page I
WWC & PC Charitable Trust Trustees, Report The trustees presen¢ the annual report together with the financial statements of the charity for the year ended 31 March 2025. Objeetlvtt xnd activities Objects aims The charity exists primarily to make grants and donations. Objectives, slrategies fictivities The charity's decla17tion provides the trustees witli wide powcrs ot discretion to distribute the income of the charity for charitablc purposes as thc Irustees deiemiine. During the the ycar. Ihe tISteeS have swilched banke13 and so.bcen able again to make graiits, and to carry out other opcrations. The Injslecs Lhose to makc gt7nts to registcrcd charilies or organisations including Ihose which Support cancer tsratmcnt and female educatiun in les5 developed countri¢5. With the above in mind. the charity made grants totalling £12,500 (2024: £nil) ¢0 ¢wo (2024 - nil) registered harities or organisations during the year. Publlc benefil The trustees wnfimi thal (hey have complied with the requirement5 of. section 17 of the Charities Act 201 I to have du¢ regard to the public Ixnefit guidanc¢ published by the Charity Commission for England and Wales. Financial revlew Policy on reserves The reserves held by the charity al the year end are unrestricted and are represented by current assets. primarily bank balances, and current liabilities. Tlie charity expects expense doiiations received within a reasonable period from receipt and consequerttly the charity's funds are mainly held in bank balances pending disti'ibution. Trus*e¢5 and officers The irustees and officers serving during the year and since the year end were as folloivs: Trustees: MGW Campbell NCW Campbell CCA Campbell LCC Clay B WF. Campbcll Structure? governAnce and mY4na¥ement Nftlmre olgovernlllg docunwnl The ch'Ity is an unincorw)raled charitable tiwst and is governed by its declaration dated 9 March 2013. Page 2
WWC & PC Charitable Trust Trustees, Report (continued) Jllduetion and irrtlnlng oftrustees Responsibility for the induction of new trustees rests with the existin8 trustees. This would involve an awareness of the tradicions of the charity and an understanding of the duties of a tnjstee. OrgdnlsalioHol slruelure The trustees manage the activities of the Charity on a day to day b&8iS. Mnjor rlsks ofihase rlsks Risk managemenl The trustces have assessed the major risks to Nvhich the charity is exposcd. pw'ticularly those risks SOCiad with the operations and fInanS of the trust. The trllSte are satisficd that systems are in place to mitigatc the charity's exposure to thcsc ri5k5. The annual rcport was approved by the trust¢¢s of the charity on 14 Septcmbei" 2025 and signed on its bchalf by: Trtisice Tnistee Page 3
WWC & PC Charitable Trust Independent Examiner's Report to the trustees of WWC & PC Charitable Trust I rew)rt to the trustees on my examination of the &cunts of WWC & PC Charitable Trust foi" the year ended 31 March 2025. Responslbllliles and bgsls of report As the charity trustees of WWC & PC Charitable Trust you are responsible foi. tlie prepai'ation of the accounts in accordance with the requii'ements of ihe Charities Aci 2011 {'the Act,). I report in4respect of my examination of the WWC & PC Charitable Trust's accounts carried out under section 145 of the 201 l Act and in carrying Out my examination I have followed all the applicable Directiofts given by the Charity Commission under section 14515)(b) of the Act. Independent examlner's statement I havc completed my examination. l Confimi that no matei-ial mattcts have come to my attcntion in connection with the examination giving mc cau5c lo believe that in any material respect- accounling i'ecords wcrc not kept in ITspect ol WWC & PC Charitable Trust as Irquired by section 130 of the Act. or 2. the accounts do not accord with those Iycords. or 3. the accounts do not comply with th¢ &CtIng Irquircmcnts concerning the form and content of accounts set out in th¢ Charities (Accounts and Reports) Rcgulations 2008 othei- than any requirement that the accounts give a 'true and lair view ivliich is nol a malter nSidered as part of an independent examination. have no ioncemb aiid have Lome u¥r05s no other mat¢er5 in connection with th¢ cxaminatioii lo which attention sliould be d17wn in this IEPOIt in oi'dei. to enable a pi'opei. understanding Ot the accounts Lo be reached. S D Ritchie FCA Ritchie Phillips LLP Ground Floor South Suite Afon House Worthing Road Horshiim West Sussex RH12 ITL 14 Septembei- 2025 Page 4
WWC & PC Charitable Trust Statement of Financial Activities for the Year Ended 31 March 2025 Unrestricted funds Total 2025 Note Income and Endowments from: Donations and legacies Invcstmcnt income 102.068 1,023 102,068 1.023 Total income 10),091 103,091 Expenditur¢ Charitable activities (15.395) (15,)95) Total expenditure (15,395) (15,3951 Net income 87,696 87.696 Net movement in funds 87,696 87,696 Reeonelllatlon of thnd¥ Total funds brought forward 124,149 124,149 Total funds carried fotward 211.845 211,845 Total 2024 Unrestricted funds Note Intome 2nd Endowments from: Donations and legleS 3,113 3.113 Total income 3.113 3.113 ExpenditDre on: ch-itablE activities (1,560) {1,560) Total expenditure (1,560) {1,560} Net income ,553 1,553 Net movement in funds ,553 1,5)3 Reconelllatlon of funds Total fund5 brought fonward 122,596 122,596 Total funds carried forward 124,149 124.149 All ot the cliarity's activities derivc from continuing 0p?110nS during the aix)vc two pcriods. The tund5 hi'eakdown tor 2025 and 2024 is shown in note I l. The notes on pages 7 to I I foiin an integral part of these financial slaiements. Page 5
WWC & PC Charitable Trust (Registration number: 1153241) Balance Sheet as at 31 March 2025 2025 2024 Note Current assets Debtors Cash al bank and in hand 21,036 196,749 623 127.486 217.785 128,109 Credltors: Amounts falling due wlthin one year io (5,940) 13,9601 Net assets 211.84) 124,149 Funds of the charity: Unrestricted income funds Unrestri¢t¢d funds 211,84) 124.149 Total funds 211,84) 124.149 The financial slal¢m¢nts on pages 5 to I I were approved by the tru5*es. and authorised for issue on 14 September 2025 and signed on their behalf by.. Trustee Ti'usle The notes on pages 7 I I form an integral part of these financial slalemenis. Page 6
WWC & PC Charitable Trust Not to the Financial Statements for the Year Ended 31 March 2025 l Aecountln£ policies Stydtement of compli%nee The financial slatements have bccn pirpared in accordancc with the second editioii of the Charities Statement of Recommended Practice issued in O¢¢obei' 2019. the Financial Reporting Standai'd applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. Basis of preparation WWC & PC Charitable Ttwst meets the definition of a public benefit entity under FRS 102. The accounts {financial statements) have been pirpared undei. the historical cos¢ convention ii'ith items recognised at cost or transaction value unless otherwise stated in the relevant notels) lo these account5. Going concer Th¢ trustees consider that there are no material unceitainti¢s about the charity's ability to continue as a going concem. Income and ¢ndoivments Voluiitaiy iiicoii)e ii)cludiiig diiiluliviis. gills., leg1¢& dnd grants that provide core funding or are of a gene121 nature is I'ecognised when the charity has entitlement to the income, il is probable thai the income will be received and the amount can be Measur with sufticient Irliability. Dondlions and legacles Donations and l¢gu¢ies are recognised on a receivable basis when receipt is probable and the amoun¢ can be reliably measured. Expenditure All expenditur¢ is recognised once ther¢ is a legal or constructive obligation lo that expendilul'e. it 15 probable settleinenl is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly atii-ibuied lo particular headings they have been allocated on a basis o)nsistenl ivitli the use ol. resources. Ivitli central staff costs allocated on the basis of ¢ime spent, and depreciation charges allocated on the poi'¢ion of the asset"'s use. Other support costs are alloc&ted ba5¢d on tlie spread ot"siatYcosls. All resources expended are inclusive of irrecoverable VA T. Chnrilable nclivities Charitable expenditure comprises those wsts incurred by the ch-Ity in the delivery of its activities and services foi. its beneficiaries. It includes l)oih costs that can be allocated directly to such aetivilies and tliose costs of an indiirct nature necessary lo suppo1% them. Granlprovlslons Provisions for grants are niade wlien the intention to mak.e a grant has been communicated lo the recipient bui ther¢ is uncertainty aknut either Ihe timing of the grant oi. the amount of giant payable. Page 7
WWC & PC Charitable Trust Notes to the Finaneial Statements for the Year Ended 31 March 2025 (continued) Governance ¢osts Th¢se include the costs altributable to the charity's compliance with constitutional and statutory requirements: including audiL strategic managemeht and Irustees'ineeiings and reimbursed expenses. Debtors Debtors are measured at the e&8h or other consideration expected be received. Cash and eash equivalent5 Cash and cash equivalents compi-is¢ cash on hand and call detX)sits. Creditor5 Creditots are obligations to pay foi- goods or seiviLCS that have been acquircd in the ordinary course of business and are mca5uie(r at settlefftent amounts. Fund structure Unrestricted inconic funds are general funds that are available for use at the trustees, discretion in furiherance of the objectives of the charity. 2 Ineome from donations and legacies Unrestrieted funds General Totsl 2025 Total 2024 Donations and legacies. Donations from individuals Gift aid reclaimed 81.654 20.414 81,654 20.414 2.490 623 102,068 102,068 3.113 3 Investment incom¢ Unr¢5tricted funds General Total funds Interest receivable and similai- income. Oiher intcrest receivable ,023 .0?3 Total for 2025 1,023 1.023 Page 8
WWC & PC Charitable Trust Notes to the Finanei21 Statements for the Year Ended 31 March 2025 {continued) 4 Expenditure on rharltable aetivlti Unrestricted nds General Total 2025 Grants paid to Charities registered in England and Wales Governance costs 12,500 2,895 12,500 2,895 15.395 15,395 Unrestricted funds Genervdl Total 2024 Governance costs 1,560 1,560 Page 9
WWC & PC Charitable Trust Notes to the Financial Statements for the Year Ended 31 March 2025 (continued) 5 Analysls of governance and support costs Governance eosts IInre5tricted runds General Total 2025 Total 2024 Independent examiner fees Examination ol-the financial slatrments Other fees paid to examiners Other govemance costs 600 2,280 15 600 2,280 15 300 1.260 2,895 2,895 1,560 6 Tru51ees remuneration and expenses No trustees. nor any persons conncc*d with them. have rcccived any remuneration from the charity during the year. No trustees have received any reimbursed cxpcnses from tlie charity during the year. 7 T Axation The charity is exempt fiDm tax on ii)come and gains t"alling ivithin th¢ available tax exemptions to the exient chat these are applied ¢0 its charitable objects. No L2x charge has wisen during the year. 8 Debtors 2025 2024 Other debtors 21.036 623 9 C45h and cash equivalents 2025 2024 Cash at bank 196.749 127.486 10 Credltors: amounts falllng due within one yeAr 2025 2024 Other cirditors 2.400 3,540 5,940 Page 10
WWC & PC Charitable Trust Notes to the Finaneial Statements for the Year Ended 31 March 2025 (continued) 11 Funds Balance at April 2024 Incomlng resources Resources exp¢nded Balance at 31 Mareh 2025 Unrestricted thnds General Unrestricted funds 124,149 103,091 (15,395) 211,845 Balance at I Aprll 2023 Incomlng resources Resources expended Balance at 31 March 2024 Unrestrleted fund5 Generlll Unrestricted funds 122,596 3.113 11.560) 124.149 12 Analysls of net assets between funds Unrestrleted funds General Total funds at 31 M4r¢h 2025 CutTent assets Current liabilities 217,785 {5,940) 217.785 15,940} Total net assets 211,845 211,845 13 Analysis of net funds At l Aprll 2024 Financing cash flows At 31 March 2025 Cash at bank and in hand 127,486 69,263 196.749 14 Related party transactions There were no rclated party transactions in the yvdr except for the receipt of donation5 from a trustee totalling £81.654 {net of gift aid) (?024 - £2.490), to which no conditions wcrc attached. Page 11