2022-06-30-accounts - St Goran Clt Ltd

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St Goran CLT Ltd

Charity number: 1156607

Year ended 30 June 2022

Trustees Report

The Trustees of St Goran CLT Ltd present their annual report for the year ended 30 June 2022.

Registered address:

Benhurden Farm Gorran ST. AUSTELL Cornwall PL26 6LQ

Trustees (at the date of this report):

Christopher Lobb (Chair) Geoffrey Hayhurst Helen Bardle Paul Grimmett Paul Grose Kate Ratty Thomas White

Appointment of Trustees:

Trustees are appointed as necessary from the communities of Gorran and surrounding areas.

Activities:

The charity continues to operate as a Community Land Trust, providing affordable accommodation to people from the local area, as well as facilities for community activities and meetings. The management of the flat tenancies is carried out by Cornwall Rural Housing Association on behalf of the Trust.

Financial position and reserves:

St Goran CLT Ltd is in a healthy financial position with adequate reserves. Signed on behalf of the Trustees

Christopher Lobb 11[th] May 2023 Chair

	Charity No (if any) 1156607 Period start date 01/07/2021 To Period end date 30/06/2022 St Goran CLT Ltd Annual accounts for the period	Charity No (if any) 1156607 Period start date 01/07/2021 To Period end date 30/06/2022 St Goran CLT Ltd Annual accounts for the period
Section A	Statement of financial activities
Recommended categories by activity Guidance Note Incoming resources (Note 3) Income and endowments from: Donations, grants and legacies S01 Charitable activities S02 Other trading activities S03 Investments S04 Separate material item of income S05 Other S06 S07 Resources expended (Note 6) Expenditure on: Raising funds S08 Charitable activities S09 Separate material item of expense S10 Other S11 S12 S13 Net gains/(losses) on investments S14 S15 Extraordinary items S16 S17 S18 Other gains/(losses) S19 S20 *Reconciliation of funds:* S21 S22 *Total* *Net movement in funds* Total funds brought forward *Total funds carried forward* *Total* Net income/(expenditure) before investment gains/(losses) Net income/(expenditure) Transfers between funds Other recognised gains/(losses): Gains and losses on revaluation of fixed assets for the charity’s own use		Unrestricted funds Restricted income funds Endowment funds Total funds Prior year funds £ £ £ £ £ F01 F02 F03 F04 F05 2,086 - - 2,086 13,421 29,691 - - 29,691 27,121 4,979 - - 4,979 - 12 - 12 35 - - - - 17,598 - - - - -
		36,768 - - 36,768 58,175
		5,431 - - 5,431 6,569 16,988 - - 16,988 16,367 - - - - 16,287 - - - - - -
		22,419 - - 22,419 6,649

		14,349 - - 14,349 51,526
		- - - - -
		14,349 - - 14,349 51,526
		- - - - - - - - - - - - - - - - - - - -
		14,349 - - 14,349 51,526
		176,348 - - 176,348 124,822
		190,697 - - 190,697 176,348

Section B Balance sheet

Unrestricted funds £ F01 - 394,759 - -	Restricted income funds £ F02 - - - -	Endowment funds Total this year £ £ F03 F04 - - - 394,759 - - - -	Total last year £ F05
			- 393,366 - -
394,759	-	- 394,759	393,366
- 2,619 - 44,957	- - - -	- - - 2,619 - - - 44,957
			- 341 - 37,250
47,576	-	- 47,576	37,591
			3,335
3,962	-	- 3,962

43,614	-	- 43,614	34,256

438,373	-	-438,373	427,622
			251,274 -
247,676 -	- -	- 247,676 - -

190,697	-	- 190,697	176,348
- 190,697	-	- - - 190,697 -
			- - 176,348
190,697	-	- 190,697	176,348
Signature		Chris Lobb Helen Bardle Print Name	Date of approval dd/mm/yyyy 22/03/2023 22/03/2023

CC17a (Excel)

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Section C Notes to the accounts

Note 1 Basis of preparation

This section should be completed by all charities .

1.1 Basis of accounting

These accounts have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The accounts have been prepared in accordance with:

• and with • and with • and with the C	  the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) harities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.*

-Tick as appropriate

1.2 Going concern

If there are material uncertainties related to events or conditions that cast significant doubt on the charity's ability to continue as a going concern, please provide the following details or state "Not applicable", if appropriate:

Where accounts are not prepared on a going concern basis, please disclose this fact together with the basis on which the trustees prepared the accounts and the reason why the charity is not regarded as a going concern. Disclosure of any uncertainties that make the going concern assumption doubtful; An explanation as to those factors that support the conclusion that the charity is a going concern;	*not applicable* *not applicable* *not applicable*

1.3 Change of accounting policy

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The accounts present a true and fair view and the accounting policies adopted are those outlined in note { }.
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of the change in accounting policy;
(ii) the reasons why applying the new accounting policy
provides more reliable and more relevant information;
and
(iii) the amount of the adjustment for each line affected
in the current period, each prior period presented and
the aggregate amount of the adjustment relating to
periods before those presented, 3.44 FRS 102 SORP.
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1.4 Changes to accounting estimates

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No changes to accounting estimates have occurred in the reporting period (3.46 FRS 102 SORP).
Yes 
-Tick as appropriate
No
Please disclose:
(i) the nature of any changes;
(ii) the effect of the change on income and expense or
assets and liabilities for the current period; and
(iii) where practicable, the effect of the change in one or
more future periods.
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1.5 Material prior year errors

No material prior year error have been identified in the reporting period (3.47 FRS 102 SORP).

Yes No *Please disclose* *(i) the nature of* *(ii) for each prio* *amount of the c* *affected; and*		* -Tick as appropriate
	: *the prior* *r period* *orrection*	*period error;* *presented in the accounts, the* *for each account line item*

(iii) the amount of the correction at the beginning of the earliest prior period presented in the accounts.

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 2 Accounting policies 2.2 INCOME

This standard list of accounting policies has been applied by the charity except for those ticked "No" or "N/a". Where a different or additional policy has been adopted then this is detailed in the box below.

Recognition of income
Settlement of insurance
claims
Insurance claims are only included in the SoFA when the general income recognition
criteria are met (5.10 to 5.12 FRS102 SORP) and are included as an item of other
income in the SoFA.
Gifts in kind for use by the charity are included in the SoFA as income from donations
when receivable.
Support costs
The charity has incurred expenditure on support costs.
Volunteer help
Donated goods for resale are measured at fair value on initial recognition, which is the
expected proceeds from sale less the expected costs of sale, and recognised in 'Income
from other trading activities' with the corresponding stock recognised in the balance
sheet. On its sale the value of stock is charged against 'Income from other trading
activities' and the proceeds from sale are also recognised as 'Income from other trading
activities'.
Goods donated for on-going use by the charity are recognised as tangible fixed assets
and included in the SoFA as incoming resources when receivable.
The value of any voluntary help received is not included in the accounts but is described
in the trustees’ annual report.
These are included in the Statement of Financial Activities (SoFA) when:
 the charity becomes entitled to the resources;
· it is more likely than not that the trustees will receive the resources; and
 the monetary value can be measured with sufficient reliability.
Donated goods
Contractual income and
performance related
grants
Offsetting
There has been no offsetting of assets and liabilities, or income and expenses, unless required
or permitted by the FRS 102 SORP or FRS 102.
Grants and donations
Grants and donations are only included in the SoFA when the general income
recognition criteria are met (5.10 to 5.12 FRS102 SORP).
This is only included in the SoFA once the charity has provided the related goods or
services or met the performance related conditions.
Donated goods are measured at fair value (the amount for which the asset could be
exchanged) unless impractical to do so.
In the case of performance related grants, income must only be recognised to the extent
that the charity has provided the specified goods or services as entitlement to the grant
only occurs when the performance related conditions are met (5.16 FRS 102 SORP).
Legacies
Legacies are included in the SOFA when receipt is probable, that is, when there has
been grant of probate, the executors have established that there are sufficient assets in
the estate and any conditions attached to the legacy are either within the control of the
charity or have been met.
Government grants
The charity has received government grants in the reporting period
Tax reclaims on
donations and gifts
Gift Aid receivable is included in income when there is a valid declaration from the
donor. Any Gift Aid amount recovered on a donation is considered to be part of that gift
and is treated as an addition to the same fund as the initial donation unless the donor or
the terms of the appeal have specified otherwise.
Donated services and facilities that are consumed immediately are recognised as
income with an equivalent amount recognised as an expense under the appropriate
heading in the SOFA.
The cost of any stock of goods donated for distribution to beneficiaries is deemed to be
the fair value of those gifts at the time of their receipt and they are recognised on
receipt. In the reporting period in which the stocks are distributed, they are recognised
as an expense at the carrying amount of the stocks at distribution.
Donated services and
facilities
Donated services and facilities are included in the SOFA when received at the value of
the gift to the charity provided the value of the gift can be measured reliably.
This includes any realised or unrealised gains or losses on the sale of investments and
Income from interest,
royalties and dividends
This is included in the accounts when receipt is probable and the amount receivable
can be measured reliably.
Income from membership
subscriptions
Membership subscriptions received in the nature of a gift are recognised in Donations
and Legacies.
Membership subscriptions which gives a member the right to buy services or other
benefits are recognised as income earned from the provision of goods and services as
income from charitable activities.
Investment gains and

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Investment gains and y g losses any gain or loss resulting from revaluing investments to market value at the end of the year.

2.4 ASSETS

Intangible fixed assets
Heritage assets
They are valued at cost.
These are capitalised if they can be used for more than one year, and cost at least
Redundancy cost
The charity made no redundancy payments during the reporting period.
Deferred income
No material item of deferred income has been included in the accounts.
Creditors
The charity has creditors which are measured at settlement amounts less any trade
discounts
Provisions for liabilities
A liability is measured on recognition at its historical cost and then subsequently
measured at the best estimate of the amount required to settle the obligation at the
reporting date
Basic financial
instruments
The charity has intangible fixed assets, that is, non-monetary assets that do not have
physical substance but are identifiable and are controlled by the charity through custody
or legal rights. The amortisation rates and methods used are disclosed in note 9.5
They are valued at cost.
The charity has heritage assets, that is, non-monetary assets with historic, artistic,
scientific, technological, geophysical or environmental qualities that are held and
maintained principally for their contribution to knowledge and culture. The depreciation
rates and methods used as disclosed in note 9.6.1.4.

any gain or loss resulting from revaluing investments to market value at the end of the
year.
2.3 EXPENDITURE AND LIABILITIES
Liability recognition
Liabilities are recognised where it is more likely than not that there is a legal or
constructive obligation committing the charity to pay out resources and the amount of
the obligation can be measured with reasonable certainty.
Investment gains and
losses
The charity accounts for basic financial instruments on initial recognition as per
paragraph 11.7 FRS102 SORP. Subsequent measurement is as per paragraphs 11.17
to 11.19, FRS102 SORP.
Tangible fixed assets for
use by charity
The depreciation rates and methods used are disclosed in note 9.2.
Governance and support
costs
Support costs have been allocated between governance costs and other support.
Governance costs comprise all costs involving public accountability of the charity and its
compliance with regulation and good practice.
Support costs include central functions and have been allocated to activity cost
categories on a basis consistent with the use of resources, eg allocating property costs
by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
They are valued at cost.
Investments
Fixed asset investments in quoted shares, traded bonds and similar investments are
valued at initially at cost and subsequently at fair value (their market value) at the year
end. The same treatment is applied to unlisted investments unless fair value cannot be
measured reliably in which case it is measured at cost less impairment.
Investments held for resale or pending their sale and cash and cash equivalents with a
maturity date of less than 1 year are treated as current asset investments
Grants with performance
conditions
Where the charity gives a grant with conditions for its payment being a specific level of
service or output to be provided, such grants are only recognised in the SoFA once the
recipient of the grant has provided the specified service or output.
Grants payable without
performance conditions
Where there are no conditions attaching to the grant that enables the donor charity to
realistically avoid the commitment, a liability for the full funding obligation must be
recognised.
Stocks and work in
progress
Stocks held for sale as part of non-charitable trade are measured at the lower or cost or net
realisable value.
Goods or services provided as part of a charitable activity are measured at net realisable value
based on the service potential provided by items of stock.
Work in progress is valued at cost less any foreseeable loss that is likely to occur on the
contract.
Debtors
Debtors (including trade debtors and loans receivable) are measured on initial recognition at
settlement amount after any trade discounts or amount advanced by the charity. Subsequently,
they are measured at the cash or other consideration expected to be received.
Current asset
investments
The charity has has investments which it holds for resale or pending their sale and cash and
cash equivalents with a maturity date less than one year. These include cash on deposit and
cash equivalents with a maturity date of less than one year held for investment purposes rather
than to meet short term cash commitments as they fall due.
They are valued at fair value except where they qualify as basic financial instruments.

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Section C Notes to the accounts (cont)

Note 3 Analysis of income

----- Start of picture text -----
Restricted
Unrestricted income Endowment
funds funds funds Total funds Prior year
Analysis £ £
Donations, Donations and gifts 100 - - 100 150
grants and Gift Aid 375 - - 375 385
legacies: Legacies - - - - -
General grants provided by government/other
charities - - - - 11,300
Membership subscriptions and sponsorships
which are in substance donations 1,611 - - 1,611 1,586
Donated goods, facilities and services - - - - -
Other - - - -
Total 2,086 - - 2,086 13,421
Charitable Rental income
29,691 - - 29,691 27,121
activities:
- - - - -
- - - - -
Other - - - - -
Total 29,691 - - 29,691 27,121
Other trading Old School Rooms donations
activities: 4,979 - - 4,979 -
- - - - -
- - - - -
Other - - - - -
Total 4,979 - - [ 4,979 ] -
Income from Interest income 12 - - 12 35
investments: Dividend income - - - - -
Rental and leasing income - - - - -
Other - - - - -
Total 12 - - [ 12 35 ]
Separate Business Rates Covid 2019 grants - - - - 17,598
material item - - - - -
of income: - - - - -
- - - - -
Total - - - - 17,598
Other: Conversion of endowment funds into income - - - - -
Gain on disposal of a tangible fixed asset held
for charity's own use - - - - -
Gain on disposal of a programme related
investment - - - - -
Royalties from the exploitation of intellectual
property rights - - - - -
Other - - - - -
Total - - - - -
TOTAL INCOME 36,768 - - 36,768 58,175
Other information:
All income in the prior year was unrestricted except for:
n/a
(please provide description and amounts)
Where any endowment fund is converted into income in the
n/a
reporting period, please give the reason for the conversion.
Where any endowment fund is converted into income in the
n/a
prior period, please give the reason for the conversion.
Within the income items above the following items are
material: (please disclose the nature, amount and any prior n/a
year amounts)
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CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 4 Analysis of receipts of government grants

----- Start of picture text -----
This year
Description £
Government grant 1 -
Government grant 2 -
Government grant 3 -
Other
-
Total -
Last year
Description £
Government grant 1 Covid-19 Business Rate Grants 17,598
Government grant 2 -
Government grant 3 -
Other Grants from other organisations
11,300
Total
28,898
This year Last year
Please provide details of any
unfulfilled conditions and other none none
contingencies attaching to grants
that have been recognised in income.
This year Last year
Please give details of other forms of none none
government assistance from which
the charity has directly benefited.
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CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 6 Analysis of expenditure

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This year Last year
Restricted
Unrestricted Restricted Endowment Unrestricted income Endowment
Analysis funds income funds funds Total funds funds funds funds Total funds
Expenditure on raising funds: £ £
Incurred seeking donations - - - - - - - -
Incurred seeking legacies - - - - - - - -
Incurred seeking grants - - - - -
Operating membership schemes and
social lotteries - - - - 159 159
Staging fundraising events
- - - - -
Fudraising agents - - - - -
Operating charity shops - - - - -
Operating a trading company
undertaking non-charitable trading
activity - - - - -
Advertising, marketing, direct mail and
publicity - - - - - - - -
Start up costs incurred in generating
new source of future income - - - - - - - -
Database development costs - - - - - - - -
Other trading activities - - - - -
Investment management costs: - - - - -
Portfolio management costs - - - - - - - -
Cost of obtaining investment advice
- - - - - - - -
Investment administration costs
- - - - - - - -
Intellectual property licencing costs
- - - - - - - -
Rent collection, property repairs and
maintenance charges 5,431 - - 5,431 6,410 - - 6,410
- - - - - - - -
Total expenditure on raising funds 5,431 - - 5,431 6,569 - - 6,569
Expenditure on charitable activities:
Building Management costs 3,073 - - 3,073 2,526 - - 2,526
Financing costs 13,761 - - 13,761 13,822 - - 13,822
Company Administration 154 - - 154 19 - - 19
- - - - - - - -
Total expenditure on charitable
activities 16,988 - - 16,988 16,367 - - 16,367
Separate material item of expense
Release of provision for kitchen - - - - - 16,287 - - - 16,287
- - - - - - - -
- - - - - - - -
Total - - - - - 16,287 - - - 16,287
Other
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
Total other expenditure - - - - - - - -
TOTAL EXPENDITURE 22,419 - - 22,419 6,649 - - 6,649
----- End of picture text -----

Other information:

Analysis of expenditure on charitable activities

Activity or programme Rent of flats Activity 2 Other Total	Activities undertaken directly Grant funding of activities Support Costs Total this year Activities undertaken directly Grant funding of activities Support Costs Total last year £ £ £ £ £ £ £ £ 17,530 - - 17,530 16,367 - - 16,367 - - - - - - - - - - - - - - - - This year Last year
	17,530 - - 17,530 16,367 - - 16,367

CC17a (Excel)

23/03/2023

Section C Notes to the accounts

Note 10 Details of certain items of expenditure

10.1 Fees for examination of the accounts

Please provide details of the amount paid for any statutory external scrutiny of accounts and other services provided by your independent examiner. If nothing was paid please enter '0' in the appropriate box(es).

Other fees (for example: financial advice, consultancy, accountancy services) paid to the independent examiner Independent examiner’s fees Assurance services other than audit or independent examination Tax advisory fees	This year Last year £ £ nil nil - - - - - -

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 14 Tangible fixed assets Please complete this note if the charity has any tangible fixed assets

14.1 Cost or valuation

14.1 Cost or valuation
		Freehold land buildings £		&	Other land & buildings £	Plant, machinery and motor vehicles £	Fixtures, fittings and equipment £	Total £
At the beginning of the year			391,866		-	-	3,984	395,850
Additions			1,693		-	-	-	1,693
Revaluations				-	-	-	-	-
Disposals				-	-	-	-	-
Transfers *				-	-	-	-	-
At end of the year			393,559		-	-	3,984	397,543
14.2 Depreciation and impairments
	**Basis	Not depreciated					RB	SL or RB
	** Rate						20%

At beginning of the year				-	-	-	2,484	2,484
Disposals				-	-	-	-	-
Depreciation				-	-	-	300	300
Impairment				-	-	-	-	-
Transfers*				-	-	-	-	-
At end of the year				-	-	-	2,784	2,784
14.3 Net book value
Net book value at the beginning of the	year		391,866		-	-	1,500	393,366
Net book value at the end of the year			393,559		-	-	1,200	394,759

CC17a (Excel)

23/03/2023

Section C Notes to the accounts (cont)

Note 19 Debtors and prepayments

Please complete this note if the charity has any debtors or prepayments.

19.1 Analysis of debtors

Trade debtors Prepayments and accrued income Other debtors

Total

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This year Last year
£ £
2,030.0 -
214.0 341.0
375.0 -
2,619.0 341.0
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Please complete 19.2 where a material debtor is recoverable more than a year after the reporting date.

19.2 Analysis of debtors recoverable in more than 1 year (included in debtors above)

Trade debtors Prepayments and accrued income Other debtors Total	This year Last year £ £ - - - - - - - -
	- -

CC17a (Excel)

23/03/2023

Section C Notes to the accounts (cont)

Note 20 Creditors and accruals

Please complete this note if the charity has any creditors or accruals.

20.1 Analysis of creditors

This year Last year £ £ Accruals for grants payable - - Bank loans and overdrafts 3,744 3,342 Trade creditors 30 - 244 Payments received on account for contracts or performance-related grants - - Accruals and deferred income 188 237 Taxation and social security - - Other creditors - - Total 3,962 3,335 20.2 Deferred income *Please explain the reasons why income is deferred.* *Movement in deferred income account* Balance at the start of the reporting period Amounts added in current period Amounts released to income from previous periods Amounts falling due within one year Balance at the end of the reporting period *Please complete this note if the charity has deferred income.* This year	This year Last year £ £ - - 3,744 3,342 30 - 244 - - 188 237 - - - - Amounts falling due within one year	This year Last year £ £ - - 245,526 249,234 - - - - - - - - 2,150 2,040 Amounts falling due after more than one year
	3,962 3,335	247,676 251,274
		This year Last year £ £ - - - - - - Last year
		- -

CC17a (Excel)

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Section C Notes to the accounts (cont)

Note 24 Cash at bank and in hand

Note 24 Cash at bank and in hand
Other Cash at bank and on hand Total Short term cash investments (less than 3 months maturity date) Short term deposits	This year Last year £ £ - - 32,641 32,059 12,316 5,191 - -
	44,957 37,250

CC17a (Excel)

23/03/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds

27.1 Details of material funds held and movements during the CURRENT reporting period

Please give details of the movements of material individual funds in the reporting period together with a balancing figure for 'Other funds'. The 'Total funds' figure below should reconcile to 'Total funds' in the blanace sheet.

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

----- Start of picture text -----
Fund Fund
balances balances
Type PE, EE
Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund UR General purposes 176,348 34,774 - 22,619 - - 188,503
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 176,348 34,774 - 22,619 - - 188,503
----- End of picture text -----*

CC17a (Excel)

23/03/2023

Section C Notes to the accounts (cont)

Note 27 Charity funds (cont)

27.2 Details of material funds held and movements during the PREVIOUS reporting period

* Key: PE - permanent endowment funds; EE - expendible endowment funds; R - restricted income funds, including special trusts, of the charity; and U - unrestricted funds

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Fund Fund
balances balances
Type PE, EE Purpose and Restrictions brought Gains and carried
R or UR
forward Income Expenditure Transfers losses forward
Fund names £ £ £ £ £ £
General Fund UR General purposes 108,535 46,208 23,805 - 2,200 - 176,348
Kitchen and bathroom extension and
Designated kitchen fund UR upgrade 16,287 11,967 - 30,454 2,200 - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
- - - - - -
Other funds N/a N/a - - - - - -
Total Funds 124,822 58,175 - 6,649 - - 176,348
----- End of picture text -----*

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Section C Notes to the accounts (cont)

Note 28 Transactions with trustees and related parties

If the charity has any transactions with related parties (other than the trustee expenses explained in guidance notes) details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box or "False" if there are transactions to report.

28.1 Trustee remuneration and benefits

This year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

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TRUE
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In the period the charity has paid trustees remuneration and benefits. Please give the amount of, and legal authority for, any remuneration or other benefits paid to a trustee by the charity or any institution or company connected with it.

Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

Last year

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity (True or False)

TRUE

Name of trustee Legal authority (eg order, governing document)	Remuneration Pension contribution Redundancy (including loss of office)/ex gratia Other TOTAL £ £ £ £ - - - - - - - - - - - - - - - - - - - - Amounts paid or benefit value

Please give details of why remuneration or other employment benefits were paid.

Where an ex gratia payment has been made to a trustee, provide an explanation of the nature of the payment.

28.2 Trustees' expenses

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If the charity has paid trustees expenses for fulfilling their duties, details of such transactions should be provided in this note. If there are no transactions to report, please enter “True” in the box below. If there are transactions to report, please enter "False".

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No trustee expenses have been incurred (True or False) FALSE
This year Last year
Type of expenses reimbursed
£ £
Travel - -
Subsistence - -
Accommodation - -
Other (please specify): - -
Companies House annual filing fee - 13
TOTAL - 13
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Please provide the number of trustees reimbursed for expenses or who had expenses paid by the charity

28.3 Transaction(s) with related parties

Please give details of any transaction undertaken by (or on behalf of) the charity in which a related party has a material interest, including where funds have been held as agent for related parties. If there are no such transactions, please enter 'true' in the box provided.

This year

This year	This year	This year
There have been no related party transactions in the reporting			period (True	or False)			TRUE

								Amounts
Name of the trustee or related party	Relationship to charity	Description of the transaction(s)	Amount		Balance at period end	Provision for bad debts at period end		written off during reporting
								period
			£		£	£		£

In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Last year

----- Start of picture text -----
There have been no related party transactions in the reporting period (True or False) TRUE
Amounts
written off
Name of the trustee Relationship Description of the Balance at Provision for bad debts
Amount during
or related party to charity transaction(s) period end at period end
reporting
period
£ £ £ £
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In relation to the transactions above, please provide the terms and conditions, including any security and the nature of any payment (consideration) to be provided in settlement.

For any related party, please provide details of any guarantees given or received.

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Independent examiner's report on the accounts

Section A Independent Examiner’s Report

Report to the Charity Name St Goran CLT Ltd trustees/ members of 30 June 2022 Charity 1156607 On accounts for the no (if year ended any) Set out on pages 1 - 21

(remember to include the page numbers of additional sheets)

I report to the trustees on my examination of the accounts of the above charity (“the Trust”) for the year ended 30 June 2022.

Responsibilities and As the charity trustees of the Trust, you are responsible for the basis of report preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material examiner's matters have come to my attention (other than that disclosed statement below *) in connection with the examination which gives me cause to believe that in, any material respect:

 accounting records were not kept in accordance with section 130 of the Act or  the accounts do not accord with the accounting records

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Please delete the words in the brackets if they do not apply.

Date: 11/05/2023 Signed: Name: Mrs Lesley Pothecary

IER

October 2018

Relevant AAT Qualified professional qualification(s) or body (if any):

Address: Farleigh Gorran, St Austell, Cornwall PL26 6HW

Section B Disclosure

Only complete if the examiner needs to highlight matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners).

IER

October 2018

Give here brief details of any items that the examiner wishes to disclose .

IER

October 2018