Charity No. 1156607 Company No. 08562575 ST GORAN CLT LTD ACCOUNTS YEAR ENDED 30 JUNE 2023 CHARTERED ACcOU￿ANTs REGIThiED AUDITORS sr AusfELL Charity No. 1156607 Company No. 08562575 INDEPENDENT EXAMtNER'S REPORT TO THE TRUSTEES OF ST GORAN CLT LTD I report to the trL]Stees on my exami￿tion of the fiD2llLial statements of St Goran CLT IAd fr)r the year ended 30 June 2023. ResponsAbllities and basis of report As the charitys trustees of the Company (who are also the dtTecEors of the cornpany for the purposes of company law)) you are responsible for the preparation of the accounts in aeeordantr with the requirements of the Co￿panieS Act 2006 fthe 2(KJ6 Arf). Having satisfied myself that the aecounts of St Goran CLT Ltd are not required to be audited for this year under Part 16 of the 2006 ACE and are eligtble for independent examination. I report in respea of my examination of your charitys accounts as carried out under section 145 of the Charities Acc 2011 ffthe 2011 Aeff). In Ca￿￿llg out my examinatioo I have followed the Directions given by the Charity Commission (under section 145(5) (b) of the 2011 Act. Independent examiner's statement I have completed my examination. I confirm that no matters have come to my attention in connection with the examination which gives me L7use to believe that: accounting records were not kept in acCOrdall￿ with secrion 386 of the Companies Act 2006. or the accounts do not accord with those iecords. or the accounts do not comply with the relevant accounting requirements under section 396 of the Companies Art 2006 other than any requirement that the accounts give a true and fair, view which is not a matter considered as part of an independent examiiwtion. or the accounts have not been prepared in at￿rdantr with the ch￿iDeS SOIU) (FRS102) I have no conce attention should reached. ve LX)me across no other matters in connection with tbe examination to which in this report in order to enable a proper understanding of the accounts to be Ian ersF Independent Examiner For and on behalf of: CHARTERED AccoUNfA￿rS 9 Tregarne Terrace ST AUSTELL PL25 4DD Date: os .01. Charlty No. 1156607 Company No. 08562575 ST GORAN CLT LTD TRUSTEES ANNUAL REPORT FOR THE YEAR ENDED 30 JUNE 2023 The trustees present their re￿rt and accounts for the year ended 30 June 2023. ORJEcfivES AND AcfIviTIES The charity continues to operate as a Communiry ￿ld ThJs¢ provtding afftirdable accollllnodarion to people from the lod area. as well as fa¢ilities for community activities and rneetings. The management of the fiat tenancies is carried out by Cornwall Rural Housing AwKiation on ￿￿]alf of the Trust. FINANCIAL IiEVIEW St Goran CLT Ltd is in a healthy finanaal p)sition with adequate reserves. TRUSTEES The clwity is run by a tM)ard of trustees and during the year these were as follows: Christopher Lobb (Chairman) Geoffrey Hayhurst Helen Bardle Paul Grimmett Paul Grose Kate Ratry Thomas Ivhite Trustees are appointed as nece&sary frorn the communities of Gorran amd surrounding areas. Registered addr&8s Benhurden Farni Gorran St Austell Cornwall PL26 6LQ SIGNED ON BEHALF OF THE TRUSTEES Mr C Lobb Chairman CHARITY COMM15510N FOR ENGLAND ANO WALES S-, Gor3n CL-. Ltd CharitiNo | 1156607 CorYTrD8nv Nol 08562575 Annual accounts for the To eriod Peri¢xl 51wt d8t8 01107r2022 date 3010612023 Section A Statement of financial activities Restrlct•d Unr•strl¢ted incom• Endowment funds funds funds Ro¢ommended categorlos by actI￿ty Prior yaar fund5 Total funds Incomlng resources {Note 31 In¢orno and 8ndowmonts from.. D)nations. gr3nts and leg*xs Charitabk a¢l￿dia$ C*herI￿1r￿ a¢tivib6S Investments Separab matenal lth Of￿ Other F01 F02 F03 F04 F05 S01 1.639 32.770 1.639 32.770 2,086 29,691 4,979 S02 S03 Total Resources •xpénded (Note 4) $07 34.505 34,505 36.768 Exp•ndfjturo on.. Rl$no fund$ ¢￿￿table aCt￿lb$S 5.431 16,988 27,195 27.195 Sapafaté Ilom OthBr S10 Total S12 27,195 27,195 22.419 Not incomelloxpenditure> before Investmènt galnslllossesl S13 7.310 7.310 14,349 Nelg8inslllosgos1 oll ifiveslrngnts S14 Net Incomel{expendituro) Extraordlnary items Transfers betwèon funds Other recognised gainsl(lossas): S15 7.310 7,310 14.349 S16 S17 Gains and &)￿$ on CIf￿ assets for￿ ergalnsl0o￿SI Net movement In funds S18 $19 Reconciliation of funds.. Tolal funds kmughl forbyard 1￿,697 198,007 1￿,697 198.007 176.348 190.697 Total funds carrled fonvard CC178 (Excell Charity No.. 1156fj07 Company No.. 08562575 1011212024 Section B Balance sheet Rothcted Unr¢$trlct•d Ineom? fvnds fvnds End+y*ment Total this funds Total last year Flxed assets Intangible assets Tangibla assets Herltagé assets Investmènts F01 F02 F03 F04 F05 {Notg 6) 394,519 394.519 394,759 rotsl flxedassets 394.519 394.519 394,759 Current assets Stocks Debtors Investments Cash at bank and in hand (Note 9) Total cuffent assets {Note 7) 2,619 44,957 47,576 B10 25,090 25.ogo Credltors: arnounts falllng due wlthin one year (Note 8} B11 4.293 4,293 3.962 Net cumtaSSet￿(1lah￿lillesj B12 20.797 43.614 rotal assets less cuThent Ilabllides B13 438,373 Creditors: amounts falling due after one year (Note 81 Provisions for liabllltles 814 217.309 217.309 247,676 815 Total net assets orliabilities 816 198.007 198,007 190.697 Funds of the Charity Endowment funds B17 Rèstrictad income funds Unrestricted funds {Not8 10) Revaluation reserve 818 B19 198.007 198,007 t￿.697 Total lunds 198,007 198,IK17 1 ￿.6￿7 Suned by one or two trustee5 on behawof all the trustees D8t8 of approval ddlm Signaiurg Print Name Chrls Lobb Geoffrey Hayhursl CC17a {Excell Charity No.. 1158607 Company No.. 08562575 10112r2024 Section C Notes to the accounts Note 1 Basis of preparation Thls séction shouldbe ￿N￿pI•t￿by allcharlues. 1.1 Basls of a¢¢ounting Thesè accounts have been prepa￿￿ under ihe historical cost convenlion ￿th ttems recognisgd at o)sl or transaclion value unless otherwis8 slated in the relevant [￿t￿s} to thes8 3w￿unts. The accounts havè been prepared in accordance ￿th.. the Statement of Recommended Pra¢Xce'. AccountirvJ ar>d Reporting by Charities preparing their ac¢ounts in accordanGe with the Financial Reporbro Standard 8pplicable in th8 UK and Republic of I￿land IFRS 1021 issued on 16 Juty 2014 and wth" ' and Yrith" the Financial Roporting Stsndard applicable in the United ￿ngdoM and Repubfic of Ireland IFRS 1021 and wblh thè Charities Act 2011. The charity Gonsb"tutes a public benefft enty as defined by FRS 102." -rick as approprfatg 1.2 Going con¢orn If there are material uncertaintles related to events or condluons that cast slgnlficant doubt on the charftys ability to contin as a golng concèrn. please provlde th• follo￿￿9 detalls or stat¢ -Not applicable". rfappropnate.. An explanation as to those factors that SUPFX)rt tho ¢onGIu5ion that Ihe charity is a going concem", not appllcable Disclosure of any uncertainties that make the going concem assumption doubtful- not appllcable Where alxounts are not prepar&Y on a gc¥n9 concem basis, please disclose this fact togetherwth the basis on which the trustees prepared the accounts and the reason why thg charty is not regarded as a goirg concem. not appllcabl• 1.3 Change of accounting policy The 8¢¢ounts pre￿t a true and fair view and Ihe a¢xounlirvJ Orcies ajopted arè th0￿ ouuined in note 2. Yes" -ric* a$ apprt>wate No. Ple•Jc disGI0￿.. (4 the naturo of the change In accountlng polky.. not applicable (io the reasons why appwng the newaceountlng Wicy provldes moro rellable and more rele￿nt Inforn?atlon.' and notapWicable CC17a (Exc811 Charity No.. 1156607 Cornpany No.. 08582575 10112r2024 Section C Notes to the accounts Note 1 8asis of re aration (lil) the amount of the adjustment for each Ilne affected in the eurrent perfod. each prforpoylodpresented and the aggregate amount of the adjustmentrelating to perlods before those presented, 3.44 FRS 102 SORP. not appllc8ble 1.4 Changes to aGGountlng estlmatos No changes lo accounting èstimates have occurr81l in the reportiro ￿r[0d(3.46 FRS 102 SORPI. Yes. No" -riGk a5 appropriate Please dl$¢lose.' (Q the nature of 8nychang•s." not appH¢al)l• (io the effect of the chango on Incom• anderp￿￿o or ass•ts and lia￿11119$ for the currentpwiod,- and {iii? whereprncticable. the •Yect of the change In one or more future ptiri(xl5. not appllcable 1.5 Mat•rial prlor year errw5 No material prior year grror have been identified in the repo￿n9 period {3.47 FRS 102 SORPI. Yès. No" -rid( as appropriate Please dls¢lose.' (Q the nature oftheprforpertod ermr. not applicab (10 for each prforperfodpresentedln the accounts, the amounl of the correctlon foreach xcount line Item affe¢ted.' and notappkal)le (iio the amount olth• eorr•etion at the beqinninq of th• oarllestprlorperfodpresentedln th• acc¢wnts. not applkab CC17a (Ext41 Chahty No.. 1156607 Cofflpany No.. 08582575 1011212024 SECtian C Notts to the accouiit5 Noto 2 2.2 INCOME A¢wJndng pollc418 Yes No Nlg ND Yés No Ye NO Yes No Yes •nd 9￿• No 85 NO Y@s 00natgdg￿• Yo¥ No Wja Yè8 WA Yes Nla Yes Nla SuppurtW4ts Nla Voluntsw hdp Yès Nla Inc¢MnBfrom1rtgr••L roya￿ and NO pu¥ 6$ ND Nla Ye$ NIÉ Yès NQ Nia •• CC17a (£Y 1(¥12￿￿4 Section C Notes lo the 3ccounls Nots2 2.3 EXPENDITURE LWBILITIES Account6ng pc4i¢ie5 *Jlltyre¢0snit￿n Yes No ND Nla Yes No Yo$ No N) Yes No Cr￿ltar4 Yes Na Ye$ No Y8 NO Wa 2.4 AsseTS Lwby ch•*ty Etoo Y8$ Nla Yes Wa Yes Wa Yo$ No N14 Yes Nla $1(th4no*c*k Iri Yes Yè CuTh•nl8J Nla Y08 W8 CC1T•lExr4} Section C Notes to the accounts l¢ontl Nots3 Analysis of incom• Ana Donatlons. Frants and I￿a¢le$.. OonatK)ns arKI 1(K) Grft 375 acAes General grants prowded by g¢)¥emMwtloth￿th8ritiaS 1(M) Membarship sub$(xptKins aThJ ¥KxwXSh￿5**ith are in Substan￿ donabons Donated s. fa¢41iies arvj sar¥ice$ Other i.e39 2,086 Charitable a￿￿tIeS.. Rentsl ncome 26.685 29.691 Slthool RcNJms d￿atiffi5 6.085 32,770 29.691 other trading adTrAtI•s'. Okl Srknl Rooms d¢nai¥Jr 4,979 Incom8 from Inv•stm•nts'. Intorost income Diwdend income Rental arwj ￿a51 Other 12 ir￿￿rne T¢A•I 12 Separato mat8rial itsm of Incomo.. Busness Rates CovTd 2019 Total Other.. Convewn ofendurnnt fvThJs inLO Ir￿ome Gain on ofa tangiNe fixed as9el W knr s own use Gain on d¢Fosal ofa rmwamm8 r8*ted Thesfftrrt Royalties frum ts 8xpkytation Of￿10¢￿￿ prw8rty Other TOTAL INCOME 34.$05 36.768 Otherlnform8O0th'. and givothe reason lor the ￿M¥e￿I01 Wlthln th• tsltomo the￿j0￿1r1j rt•m5x• m*or￿.. IrA•M• aiwJ¢Jxthe n￿Ur4 arnoun¢4rKtwrykKtor)Yw CC17a(￿l ChadtyNo". 1158607 COrnpan¥￿.. 08562575 10112f2024 Section C Notes to tht accounts Kot• 4 Thi¥y•v Laltyear dlturo on ralsln lunth.. od See￿rg donatiorn% IrvJrf8d seeknng lrturred xekmg granL% Op8ralNw n￿MbPr5hlp schemes and soryal btlerres Staging fu￿￿ra131r¥eveffls Fudrai&ng ag& Opery4tiry charitysws Op&ratsrg a trading cornpany und*king tradw Advertising. rTrarknbng. di￿1 mwl and Start upcosts In¢urod in gu1￿3 Databa$¢ devekynentcasts Othertradiw acb¥th5 Vfstrpnl managémènicosts.. Porfcdv) man tll9mCOSts Coslotobk￿lIffj il¥*sbtwtadYtsJ lnvostyrentadrnintstra￿ IXJs IniÈllethal wwerty ¢¢* majnienynce ctharyes 5.431 Totsl expend￿￿* on rnl¥lry fvnds S.431 5.431 Expèndknro on ¢balita￿e acU¥lty•S: Aana rrenlco*s F￿anCity Compary*thinitration DEpw$l￿n Piopetyrepaits and wAtena￿a thargos 3.073 13.761 14585 74 f4 74 154 154 24J 240 8257 8257 27.195 27.195 16.988 Other Toial Oth•r•Ap•rbd￿T* TOTAL WENOITUftt 27.195 27.195 22.419 419 Oth•rlnfonntikn: Grnnt Jpport T4t*l lut year 18ffj24 18.624 16A14 16.B34 T¢ 1&6?4 f6 CC17a (Exc*} CtrortyNtt 1156807 Cam[￿Ntr. 0858257S 10 1W1¥2024 Section C Notes to the accounts Note 5 Detalls of certain items of expenditure 5.1 Feos for oxamination of thg ac¢ounts Please provide details of the amount paid ft)r any statutory extemal SC￿￿nY of accounts and other setvlces pmvided byyour Independent examiner. ff nothing was paid please èntèr ll'in the appropriate box(0$). Thls year Last year Independent oxarninerfs fges AssuranGe serylces other than audlt or Inde￿ndOnt examlnallon Tax advisory f••5 Other faes (for •xamplo: financial advica. consultan￿? accountancy sorvices) paid to tho Independent examlner CC17A {Exe&ll Charity No". 1156607 Company No.. 08562575 11 10112tt024 Section C Notès to the accounts Icont Note 6 Tangible fix￿ as$ots Please ¢ompkf• this note If the charftyhas any tsnglble Ilxtdassets 6.1 Cost or valuatlon Freehold land & l)uildings Crther land & byildinqs Plrt machlnery and motor ¥ehlcbes Flxtura$. ffttlng$ and equipment Totsl At the beginning of the year Addiuons 393.559 3.984 397.543 Revaluations Disposals Transfers" At ond of th8 year 393.S59 397.543 6.2 Dgpreciation and impaSmi•nts -Ba¥L8 Not deprecaatej RB SLorRB 20% At beginnirrfJ of the ygar Disposals 2.784 2.784 Deprecaalon 240 240 Impairment Transfers" At end of the year 3.024 3.024 6.3 Net book valua Net b(x)k value at the beginning of the yoar 393.559 1.200 394.759 Net book value at the end of thè year 393.559 394,519 CC17a IEx¢dl eharity No.. 115ee07 Company No.. 08562575 12 1011212024 Section C Notes to the accounts Icontl Note 7 Debtors and prepayments Please ￿mPlete this note If the charity has any dèbtors orprepayments. 7.1 Ana￿1$ of debtors This year Last year Trade debtors 2,069 2,030 214 Propaymgnts and accrued incorne Other debtors 375 375 2,619 Totsl Please completé 7.2 where a materfal debtor is recovwable more than a yearaftw the reporting date. 7.2 Analysls of debtors rocovorable in more than 1 year (included in debtors above) Thls year Last year Trada dobtors Prepayment$ and a￿rUed income Other debtors Total CC17a {Exc811 Charity No.. 1156607 Cornpany M).. 08562575 13 1011212024 Section C Notes to the accounts (contl Note 8 Creditors and accruals Please ￿mplete thls note rfthe Chartty has any crndit0￿ oraGcwals. 8.1 Analysis of Cr￿ltOrS Amounts falllng duewithln one year This year Last year Amounts falling due after more than ong year Thls year Last year kcruals for grants payable Bank loans and overdrafts Trade credltors Payments received on account for contracts or performancfrrelated grants Accruals and deferred inGomo Taxation and social $ocurity Other creditors 3.744 539 3,744 215,019 245,526 2,290 17, 2,150 47, 76 Total 8.2 Deferred income Please Mmplete this note if the charity has defeff8d income. Thls year Please explaln the rea5(￿S why Income Is defe￿8￿. Movement In defe￿￿ income account Thls year Last yw Balance at the stsrt of the reportlng peri¢xl Amount• add•d In •urr•fit p•ri•d Amounts released to incorna from prevloug peri¢)ds Balance at the end of tho reporting perlod CC17a (Excell Charity No.. 1156607 Company No.. 08562575 14 1011212024 Section C Notes to the accounts {contl Note 9 Cash at bank and In hand Thls year Last y•ar Short Igmi cash Investments (less than 3 months maturity date) Short terni deposits Cash at bank and on hand Other Total 4,658 17,988 32,641 12,316 CC17a (Excel) Charity No". 1156607 Company No.. 08562575 15 1011212024 111111111111 111111111111 111111111111 11111111111 111111111111 111111111111 L)(JU 111111111111 111111111111 111111111111 11111111111 111111111111 111111111111 illiy uuu Section C Notes to the accounts Iconll Note 11 Transactions wtth thJst•os and r•lated parb88 If the Gharityhas any tr•n$actions wlthr*latodparties (o¢h•rthan Ihe trustee •Yp•nses eWAinorfth widance not•5) d*tsll$ %alGe"rfth•r• are transadrons lowvwt 11.1 remuneration beneffts Thls year Nono oftha trust8es ha￿ beon pald any r•mUnWa￿￿ r￿lI￿d anYthbe￿￿SfvtsN an •mploym•ntWilh thvir Ghllrty or • ￿l•tod •nbtyifruo or Fals•1 TRUE In theperfoaTth& ¢h8rlty has trust￿ andbenefft5. Pleas¢ glve the amountof. and logal a(rthL¥ltyfor. *ny remuneration oroth•rbenefrts paid toa frust¥• by lh8 6harfty4yanylnststvtiort Lvcompanyc0nne￿ Affl¢Junts pald or b•nafft valu¢ L¢gal authffjlèg order. g¢MrniThJ Rfjdundancy TOTAL Nam• oftru$t•• officey Pl¢asg glve detsils ofLvhy r*mun•r4￿ orou np10￿0￿tbenOfits Where an ugra&8 paymenthas been mad• to a (ntsts Lo$ty•ar Nono ofth• trust0￿ ha¥0 been paid anylomumrnlion ryrece6￿ anyter False-. No trustè• gxp•ns•s bo•n Incurr￿ (Tru• or Fa￿) TRUE Typ¢ ofoxp8na•s Thk% ypar Last war Trav81 Subslst•nc8 Other Ipleasa 8pKfyI'. Companles Hou8a amm￿1 fillng fvo TOTAL hod gxpèns•$ paid by tho charlty 11.3 Transactlonlsl with relatgd part6es Pl•as•piv• details of any trans￿110￿ umlertaken by{tYon l*h8MofJ the Glwityin whKh 8 rtlatedpartyhas a mafwlal Interes¢ Including where funds have be•n held&s 8￿rtA￿￿￿¢s￿￿art1o& If arnno such transacdons. plèase ent¢r Thls year hawa ba•n no rnlatod traMa¢tt•n8 pvtod rrn* or Faltrol TRUE Amounts Name of thg Injstee or rglatod party Relationship to charity Balanc• at p•rityJ •r¥J p￿&1￿￿ bad dobls at Pw1￿ ond ng Ivms lind condthon& Including•nys•curityandthe nalw• olanypaym•ftt(consld8ratlonJ lo b•px4v7d•d" s•t¢lom•nt. CC174lExGoll 19 1011212024 Last year Th8r• have bo•n no related plrtytrnrw￿IoM In tho rBptyttng pwltyllTnM or Pats•} TRUE Affl¢xJnt8 Name ofth* Iru8to• or rèlatèd pa R¢￿n$hIp to charrty trnnsactS0rf$1 Amourt Provtsfjon debts at pwlod ond pgriod during repryung od In rel8tfon to th8 transactions above. pl8a8ewovide the tern¥s aftd¢ondltlons. including anysKurf(yandtho of anypaym•nt(c0rtsldv¥t￿nj to b&wovxlediJJ settlemenL For#nyrelatedpaty. pleas•w0v￿ d•t41s olafiy gu4rant6es qlven LYret•iv•d CCITa (Excd) 10112rJy24