Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
Charity registration number: 1161948
## ST JOHN'S POULTON 1838 CHARITY
Annual Report and Financial Statements
for the Year Ended 5 April 2025
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Contents (continued)**
|Reference and Administrative Details|1|
|---|---|
|Trustees' Report|2|
|Statement of Trustees' Responsibilities|3|
|Independent Examiner's Report|4|
|Statement of Financial Activities|5|
|Balance Sheet|6|
|Notes to the Financial Statements|7 to 11|
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Reference and Administrative Details**
**Trustees** Ian Christopher Harrison Peter Draper Paul Embury **Charity Registration Number** 1161948 **Principal Office** Breck Road Poulton Le Fylde Lancashire FY6 7HT
Page 1
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Trustees' Report**
The trustees present the annual report together with the financial statements of the charity for the year ended 5 April 2025.
## **Objectives and activities**
## _**Public benefit**_
The main aims and purposes are the provision of a chapel for the Catholic religion, support of the priest and provision of a burial ground for the benefit of the St John's church, allowing it to operate for the benefit of the public.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
The annual report was approved by the trustees of the charity on 11 June 2025 and signed on its behalf by:
......................................... Ian Christopher Harrison Trustee
Page 2
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Statement of Trustees' Responsibilities**
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities requires the trustees to prepare financial statements for each financial 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 these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- 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 enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Approved by the trustees of the charity on 11 June 2025 and signed on its behalf by:
......................................... Ian Christopher Harrison Trustee
Page 3
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Independent Examiner's Report to the trustees of ST JOHN'S POULTON 1838 CHARITY**
I report to the trustees on my examination of the accounts of ST JOHN'S POULTON 1838 CHARITY for the year ended 5 April 2025.
## **Responsibilities and basis of report**
As the charity trustees of ST JOHN'S POULTON 1838 CHARITY you are responsible for the 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 ST JOHN'S POULTON 1838 CHARITY's accounts carried out under section 145 of the 2011 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 ST JOHN'S POULTON 1838 CHARITY as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting 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.
...................................... Joseph Tantram Chartered accountant F.C.C.A. A.C.A.
Unit 1, Barons Court Graceways Whitehills Business Park Blackpool Lancashire FY4 5GP
11 June 2025
Page 4
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Statement of Financial Activities for the Year Ended 5 April 2025**
|**Note**
**Income and Endowments from:**
Investment income
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Other expenditure
5
Total expenditure
Gains/losses on investment assets
Net expenditure
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8
**Note**
**Income and Endowments from:**
Investment income
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Total expenditure
Gains/losses on investment assets
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward
8|**Unrestricted**
**funds**
**£**
54,988
20,167
75,155
(12,798)
(20,167)
(179)
(33,144)
(95,893)
(53,882)
(53,882)
1,706,242
1,652,360
**Unrestricted**
**funds**
**£**
39,468
18,958
58,426
(11,305)
(18,958)
(30,263)
186,019
214,182
214,182
1,492,060
1,706,242|**Total**
**2025**
**£**
54,988
20,167|
|---|---|---|
|||75,155|
|||(12,798)
(20,167)
(179)|
|||(33,144)
(95,893)|
|||(53,882)|
|||(53,882)
1,706,242|
|||1,652,360|
|||**Total**
**2024**
**£**
39,468
18,958|
|||58,426|
|||(11,305)
(18,958)|
|||(30,263)
186,019|
|||214,182|
|||214,182
1,492,060|
|||1,706,242|
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 is shown in note 8.
The notes on pages 7 to 11 form an integral part of these financial statements. Page 5
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **(Registration number: 1161948) Balance Sheet as at 5 April 2025**
|**Note**
**Current assets**
Debtors
7
Investments
**Funds of the charity:**
**Unrestricted income funds**
Unrestricted funds
**Total funds**
8|**2025**
**£**
35,096
1,617,264
1,652,360
1,652,360
1,652,360|**2024**
**£**
261,683
1,444,559|
|---|---|---|
|||1,706,242|
|||1,706,242|
|||1,706,242|
The financial statements on pages 5 to 11 were approved by the trustees, and authorised for issue on 11 June 2025 and signed on their behalf by:
......................................... Ian Christopher Harrison
Trustee
The notes on pages 7 to 11 form an integral part of these financial statements. Page 6
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Notes to the Financial Statements for the Year Ended 5 April 2025**
## **1 Accounting policies**
## **Statement of compliance**
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
## **Basis of preparation**
ST JOHN'S POULTON 1838 CHARITY meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) 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 presentational currency is Sterling. All amounts have been rounded to the nearest whole pound.
## **Going concern**
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
## **Expenditure**
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement 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 attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.
## _**Raising funds**_
These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.
## _**Charitable activities**_
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
## **Taxation**
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
## **Current asset investments**
Current asset investments are included at net realisable value / market value.
Page 7
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)**
## **Trade debtors**
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.
## **Borrowings**
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Statement of Financial Activities over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the charity has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
## **Fund structure**
Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity.
Page 8
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)**
## **2 Other income**
|Rental income
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
20,167
20,167
18,958|**Total**
**funds**
**£**
20,167|
|---|---|---|
|||20,167|
|||18,958|
## **3 Expenditure on raising funds**
## **a) Investment management costs**
|**Note**
Other investment management costs;
Other portfolio management costs
**Total for 2025**
**Total for 2024**
**Total for 2024**
**4**
**Expenditure on charitable activities**
**Note**
Supporting a church
**Total for 2025**
**Total for 2024**|**Unrestricted**
**funds**
**General**
**£**
12,798
12,798
11,305
**Direct costs**
**£**
11,305
**Unrestricted**
**funds**
**General**
**£**
20,167
20,167
18,958|**Total**
**funds**
**£**
12,798|
|---|---|---|
|||12,798|
|||11,305|
|||**Total**
**costs**
**£**
11,305|
|||**Total**
**funds**
**£**
20,167|
|||20,167|
|||18,958|
Page 9
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)**
|**Total for 2024**
**5**
**Other expenditure**
**Note**
Other resources expended
**Total for 2025**|**Activity**
**support costs**
**£**
18,958
**Unrestricted**
**funds**
**General**
**£**
179
179|**Total**
**expenditure**
**£**
18,958|
|---|---|---|
|||**Total**
**funds**
**£**
179|
|||179|
## **6 Taxation**
The charity is a registered charity and is therefore exempt from taxation.
## **7 Debtors**
|**7**
**Debtors**||||||||
|---|---|---|---|---|---|---|---|
|Other debtors
**8**
**Funds**
**Unrestricted funds**
General
**Unrestricted funds**
General|**Balance at 6**
**April 2024**
**£**
1,706,242
**Balance at 6**
**April 2023**
**£**
1,492,060|**Incoming**
**resources**
**£**
75,155
**Incoming**
**resources**
**£**
58,426|**Resources**
**expended**
**£**
(33,144)
**Resources**
**expended**
**£**
(30,263)||**2025**
**£**
35,096
**Other**
**recognised**
**gains/(losses)**
**£**
(95,893)
**Other**
**recognised**
**gains/(losses)**
**£**
186,019||**2024**
**£**
261,683|
||||||||**Balance at 5**
**April 2025**
**£**
1,652,360|
||||||||**Balance at 5**
**April 2024**
**£**
1,706,242|
Page 10
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)**
## **9 Analysis of net funds**
|**9**
**Analysis of net funds**|||||
|---|---|---|---|---|
|Debt due within one year
Current asset investments
Net debt
Debt due within one year
Current asset investments
Net debt|**At 6 April**
**2024**
**£**
261,683
1,444,559
1,706,242
**At 6 April**
**2023**
**£**
233,520
1,258,540
1,492,060|**Changes in**
**market value**
**£**
-
(95,893)
(95,893)
**Changes in**
**market value**
**£**
-
186,019
186,019|**Other non**
**cash changes**
**£**
(226,587)
268,598
42,011
**Other non**
**cash changes**
**£**
28,163
-
28,163|**At 5 April**
**2025**
**£**
35,096
1,617,264|
|||||1,652,360|
|||||**At 5 April**
**2024**
**£**
261,683
1,444,559|
|||||1,706,242|
Page 11
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Statement of Financial Activities by fund for the Year Ended 5 April 2025**
|**Income and Endowments from:**
Investment income
Other income
Total income
**Expenditure on:**
Raising funds
Charitable activities
Other expenditure
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**Unrestricted**
**Funds**
**2025**
**£**
54,988
20,167
75,155
(12,798)
(20,167)
(179)
(33,144)
42,011
42,011
1,706,242
1,748,253|**Total**
**Unrestricted**
**Funds**
**2024**
**£**
39,468
18,958|
|---|---|---|
|||58,426|
|||(11,305)
(18,958)
-|
|||(30,263)|
|||28,163|
|||28,163
1,492,060|
|||1,520,223|
This page does not form part of the statutory financial statements. Page 12
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Detailed Statement of Financial Activities for the Year Ended 5 April 2025**
|**Income and Endowments from:**
Investment income (analysed below)
Other income (analysed below)
Total income
**Expenditure on:**
Raising funds (analysed below)
Charitable activities (analysed below)
Other expenditure (analysed below)
Total expenditure
Net income
Net movement in funds
**Reconciliation of funds**
Total funds brought forward
Total funds carried forward|**Total**
**2025**
**£**
54,988
20,167
75,155
(12,798)
(20,167)
(179)
(33,144)
42,011
42,011
1,706,242
1,748,253|**Total**
**2024**
**£**
39,468
18,958|
|---|---|---|
|||58,426|
|||(11,305)
(18,958)
-|
|||(30,263)|
|||28,163|
|||28,163
1,492,060|
|||1,520,223|
This page does not form part of the statutory financial statements. Page 13
Docusign Envelope ID: 85E11548-ED13-4FFB-915B-558FC221F68A
## **ST JOHN'S POULTON 1838 CHARITY**
## **Detailed Statement of Financial Activities for the Year Ended 5 April 2025 (continued)**
|**_Investment income_**
Bank interest receivable
Investment income
**_Other income_**
Rent receivable
**_Raising funds_**
Investment management fees
**_Charitable activities_**
Charitable donations
**_Other expenditure_**
Sundry expenses
Bank charges|**Total**
**2025**
**£**
7,094
47,894
54,988
20,167
20,167
(12,798)
(12,798)
(20,167)
(20,167)
(147)
(32)
(179)|**Total**
**2024**
**£**
-
39,468|
|---|---|---|
|||39,468|
|||18,958|
|||18,958|
|||(11,305)|
|||(11,305)|
|||(18,958)|
|||(18,958)|
|||-
-|
|||-|
This page does not form part of the statutory financial statements. Page 14