charlty r88i5tratlon number 1165375
EDNA 5MYLIE MEMORIAL FUND
ANNUAL REPORT AND UNAUDITED FINANCIAL
STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024

EDNA SMYLIE MEMORIAL FUND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mrs A Hibbert
MrJODa5h
Ms H Smith
Mrs H Longman
Charity number
116537S
Principal address
104 South Street
E35tbourne
East Sussex
BN214LW
Independent ex4rniner
Prico & Company
30-32 Gildredse Road
Ea5tbourne
East Su55ex
BN214SH

EDNA SMYLIE MEMORIAL FUND
CONTENTS
Page
Trustees, report
ststement of tnJstee5' responsibilities
Independent examine¢5 report
Staternent of financial artivitie5
Balance sheet
Notes to the flnancial stratement5
7-13

EDNA SMYLIE MEMORIAL FUND
TRU5TEES' REPORT
FOR THE YEAR ENDED 31 MAY 2024
The trustee5 present theSr annual report and lin3nci315tatemenis for the year ended 31 May 2024.
The financial statements have been prepared irt accordance with the accDunting policies set out in note I to
the financial 5tatement5 alld comply with the charlty's governing document, the Charliles Act 2011 and
'Acrountin8 and Reporting by Charities.. Slotenient of Recommended PracticÈ applicable to charltles
preparlng their accounts in 3ccordancÈ wlth the Finan¢lal Reporting Standard applicable in the UK and
ftepublic of Ireland (FRS 1021 (effective l January 20191.
ObJeulves and actSvltle5
The ¢harity'5 objects are to help and aid disabled, Wounded, 51¢k or homeless animals, The trustees seek
?pplicatitsns frotn UK RÈ8lstered Charities in East and West sussex, Kent arnd outside of these a￿a5, aiming to
assist with capital projects through Registered Charities and other charitable bodie5.
The trustees contlnue to glve conSide￿tIOn to individuals requirlng a5slstance but prlmarlly through the use
of local veterlnary 8roup5 wh¢ deal with the assessment of the individvals, means.
In plannln8 the activities for the year tho trustees have paid due regard to guidance i55ued by the Charity
Commisslon on Publlc Beneflt at thelr meeting5.
Achlevements and performanc8
Financlal revlew
Yhe trL]StÈes contlnued with their WQfk with different organi5ations that have applled for grant5 made
charitable Erants in the year totalling £33,250, The following institutions recelved grants during the year..
Animals Asia £3.DOO, DaYb￿ak5 Trust £4,250, Hornbeam Wood Rescue Sanctuary f 5,000, Nowzad Charitw
£10.4N)O, Teckels Animal Sanctuaries £5,000, The CEt Welfère Group Limited £5.000 and Tynernouth Seal
Hospital £1,000. The trustee5 Follow up those in receipt of grants regarding thè completeness of the work for
which the award was granted.
It is the pollcy of the charsty that Un￿$tri￿ed funds whlch have not been designated for a Specific use should
be maintained at a level equivalent to bEtween three and six months, expenditure. The trustees consider that
reserves at thi5 level will Ènsurè that, In the event of a Significant drop In funding, they ivlll be able to
continue thé charity's current ictivities bvhile consideratlon Is given to way5 in whlch additional fund5 may be
raiSEd rhi5 level of ￿serveS has been maintained throughout the year,
It IS the poliq of the charity ro maintain the value of its reseTve5 in real temis and to M￿MIse income from
th@m without taking any undue risk. The perlormanie of the fund this year ha5 been satlsfact¢ry.
The trustees have ?55e5sed the mijor rlsks to whSch the charity15 exposed, and are satisfled that gffitems are
In place lo mitigate exFJosure to the Tnajor risks,
Plans for future periods
The tru5t@es intend to continue managing the Investments with a view to generating suffficient income to
enable the charity to continue Ils grant givln8 attivitle5.

EDNA SMYLIE MEMORIAL FUND
TRU5TEES' REPORT ICONTINUEDI
FOR THE YEAR ENDEL) 31 MAY 2024
5tru¢ture, governance and manogement
The charity was established by a charitablo trust deed Dn 14 May 1996 and regSstered with the Charity
Commi55iork Dn l February 2016 vnder registratiL)n number 1165375.
Tho trustees who Served during the year ard up to the date of signèture of the financial statements were..
Mrs A Hibbert
MrJDDa5h
M5 H 5rnith
Mrs H Longman
New trustees are appointed at the discretion of the ¢￿StINg tru5tee5. The charity Is managed by the tru5tee5
who met on fllge occ35lon5 during the ye?r to conslder the key operational area5 of grant Making and
investments.
Ms H Srrith is a partner of Hart Reade, the charity's solleitors.
The trustees, report was approved by the Board of Trustees.
Ms H Smith
Trvstee
21 March 2025

EDNA SMYLIE MEMORIAL FUND
STATEMENT OF TRusfEES' RESPONSIBILITIES
FOR THE YEAR ENDED 31 MAY 2024
The trustees are re5pon5ible for preparing the Trustees, ReFlOrt and tlie financtal statements in accordance
with applicable 13w and Unitod Klngdorn Accounting Sl3nd)rds (United Kihgdom Generally Accepted
Accounting Practlcel.
The law applicable to charitles In England and Wale5 require5 the trustoes to prepare fir¢ancial statements for
each financial year which give a true and fair view of the state of affèir5 of the charlty and of the incoming
rÈ50urces and applicatlon of re50ur¢es of the charity for that year.
In preparing these flnancial 5tatErrents, the tTUStees are required to..
select suitable accountin8 pollclos and then apply them consistèntly,.
observe the meth¢ds ?nd printipl@s in the Charltles SORP,.
make judgement5 and egtimates that are reasonable and prudent:
State whether applicable accountin8 standards have been followed, subject to any matorial departures
disclosed and explained in the fiTrancièl statement5,' and
prepare the financlal statements on the going contrrn basss unless It15 Inappropriate to presume that the
charlty will continue in operation.
The trustees are re5Pgn5ible for keeping sufficient accountiTr8 record5 that disc105e with reasonable accuracy
at arby time the flnaTrcial position of the charity and onable them to ensure that the financial 5tatem¢nts
comply with the Chorities Act 2011. the Charity (Account5 and Reportsl ReEulati0Tr5 2008 ènd thè provision5
of the trust deed. They are a150 ￿sponSible for safeguardlng the assets of the charity and hence for taking
reasonable steps for Ihe preventlon and detection o* fraud ènd other Irregularities.

EDNA SMYLIE MEMORIAL FUND
INDEPENDEMf EXAMINER'5 REPORT
TO THETRUSTEES OF EDNA SMYLIE MEMORIAL FUND
I report to ihe trustees on my examination of the financial staternents of Edna Smylie Memorial Fund (the
charity) for the year ended 31 May 2024.
Respon51bilitles and basis of report
As the rru5tees ?f the charity you are responsible for the preparation of the financial statemÈnts in
accordance vrfth the requlr2ments of the charitles Act 201L Ithe 2011 Actl,
I report in respect of my eyamin£tion of the charity's financi31 statements carrled out under 5edlon 145 of
the 2011 Act, In carrying tsut my examination I have followed all thè applicable Directions given by the
Charity Commission urbder sÈrtlon 14515llbl of the 2011 Att.
IndependeJ)t examlnef5 Statement
Your attentlon is drown to the fact that the tharity ha5 prepared financial statements in accordance wlth
At£ounting and Reporting by Charities preparing their accounts ill aCCOTdance with th@ Finar)cial Reportlng
Standard applic3ble in the UK and Republic of Ireland IFRS 1021 In preference to the Accounting
Reporting by Ch3 rities.. Statement of Re¢ornMendeol Pr4ctice issued on l April 2005 which 15 referred to In
the extant regulatlons bltt has now boen wlthdrawn.
l understand that thi5 has been done in order for financlal statements to provide a true and f8ir view In
accordance with Generally Accepted Accountimg Practice effective for reportlng perlods begtnnlng on or after
l January 2015.
I have completed my examlnatiDn. I conflrm that no matters have come to my attention in connection with
the examlnatlon givlng me cause to believe that In any material respect..
accounting records were not kept In respect of the charity a5 required by sectlon 130 olthe 2011 Act- or
the financial statemen¢5 do not accord with those records,, or
the financial 5tatement5 do not cornply with the 3pplicable requirements COn￿rning the form 2nd
content of accounts set out in the Charitie5 (Attounts and Reports) Regulation5 2008 other than anv
requirement th* the aciounts give a true and falr vlew whlch 15 not a matter conside￿d as part of Jn
indèp8ndent examination.
I h2v@ no covcerns and have come across no other matters in connection wlth the ex8min3tion to which
attention should be drawn In this report In order to enable a proper und@rstanding Df the fSnanclal
statements to be re3ched.
Nathan Coker FCCA
Prltè & Companv
30.32 Glldredge Road
E35tbouTne
East Sussex
BN21 4SH
Dated.. 21 March 2025

EDNA SMYLIE MEMORIAL FUND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MAY 2024
Unrestrlded
funds
2Q24
Total
2023
Notes
In
Investments
41,722
38,671
Ex
enditure on..
Charitable activities
58,924
82,909
Net 8ains1110ssesl on investments
188,423
139,916}
Plet movement In funds
171,221
184,1541
Fund balances at l June 2023
1,398,985 1,483,139
Fund b3lBn¢es at 31 May 1024
1.570,206 1,398,985
Thp Statement of flnanc121 actlvltles Include5 all gain5 ond105ses recogn15ed in the year.
The statement of financial activltSes In¢lucles all gains 3nd1055es recosnised In the year, All Incorne and
expendilure derlve from continuing activltles.

EDNA SMYLIE MEMORIAL FUND
BALANCE SHEET
AS AT 31 MAY 2024
2024
2023
Notes
Flxed a55ets
Investments
li
1,522,890
1.340,962
Currenl assets
Cash at bank and Sn hand
67.194
71,445
Credltors: amounts f8lllng due wlthln
one year
119.8781
119,4221
Net cuyreni %sets
47,316
58,023
Ttstsl a55ets less current liabilitie5
1,570.206
1,398,985
Net a55et5 excluding penslon 118bility
1,570,206
1,398,985
The fund5 01 the ¢harlty
Uh￿strICted funds
1,570.206
1,398,985
1,570,206
1,398,985
ThÈ flnancial statement5 were approved by the twstees on 21 March 2025
Ms H Smlth
Tru5tEe

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2024
Accountin¥ policies
Charlty Inlormatlon
Edna Smylie Memorial Fund was established by a charltable trust deed on 14 May L996 and registered
with the Charity CDmmi55ion on l February 2016 under registratlon number 1165375.
1.1 AccountinE conventlon
The linantial statements have been prepared in a¢¢ordance with the charity's Igoverning documentl,
the Charltie5 Act 2011, FRS 102 "The Financlal Reportlng Standard appllcable In the UK and Republlc of
Ireland. I"FRS 102.1 and the Charities SORP "Accounting and Reporting by Charitie5,' Statement of
Recommended Pracllce applic&ble to chèrltles preparing their accounts In accordallce wlth the
Financial Reporting Standérd applicable in the UK and Republic of Ireland IFR5 1021 (Éffèctive I
January 20191. The charl¢y1s a Public Berneflt Enllty as deflned by FRS 102.
The charity has tskon advantage of the provision5 in the SORP for charitle5 not to prepare 8 Statement
of Cash Flows.
The financial statements have departed from the Charitles IAccounts and Reports) RegulatiC>nS 2008
only to the extent required to provide a true and fair view. This departure has involved following the
Statement of Recommended Practice for charitbe5 èpplying FRS 102 rather than thè version of the
statement of Recommended Préctlce which is referred to in the Resulations but whlch ha5 Sincè been
withdrawn.
The flrtan¢lal staten)ents are prepared in sterling, which is the functlonal cuirency of the charity.
Monetary amourrt5 Iri these financial statements are rounded to the nearest £.
The financial staternents have been prepared urbder the hi*Drical cost convention. The princlpal
accounting policies adopted are set out below,
1.2 Going concern
At the lime of Ipprovin8 the flnantsal statements, the trustees have a reasonable exp@ctation that the
charlty has adequate resources to continue in operatigrhal existence for the lore5eeable future. Thus
the trustees continue to adopt the going coDcem basis of a¢¢ountlng in preparin8 the financial
ststements.
1.3 Charitable funds
Unrestritted funds are 2vailable for use at the d15cretion of the trustees In furtherance of Ihelr
charitsble objectives,
1.4 Income
Intome is recognised when the charity is leg311y erbtStled to it after any perform3nee canditions hzve
been met. thè 2mountS Can be measured reliably, 3nd it 15 probable that income will be received.

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINVEDI
FOR THE YEAR ENDED 31 MAY 2024
A¢¢ountlng pollcles Icorbtinuedl
Cash donations are recogni5ed on recÈiPt, Otler donation5 are recognised ontè the charity has been
notified of the donatlon, Jnless perfjrmance conditsons require deferral of the amount. Income tax
recoverable in relation to donations reeelved under Gift Aid or deeds of covenant is reco8ni5ed al the
tIMè of the donation.
Lègacles are recognised on receipt or otherwise if the ¢h)rlty has been notified of 2n impending
distributlon, the amount is known, and receipt is expectors. Ir the amount Is not known, the le8aw is
treated as a contlngent asset.
1.5 Expendlture
Liabilities are recDgni5ed 8$ expendlture as soon a5 there is 3 legal or constructlve obligatlon
iommltLing the charity to that expendlture, it is probable that settlement will be required arbd the
amount of the obligation can be measure rellably.
Govern3nce costs comprise all cost5 Involving the public accountability of the charity and Its compliance
with re8ulation and good pra¢tlc¢.
Grants payable are payments to thlrd parties in fvrtherance of the charitable actNlties of the charity.
Expenditure on 8rant5 is recorded once the charlty ha5 made an un¢onditional commltment to pay the
grant and thls Is comrnunlcated to the beneficiary, or the grant has been paid, whichever is earliest.
1.6 Flxed asset inveslrnents
Flxed a55et investments are Initlally measured at Iransactlon price excludlnE transaction costs. and are
5uEisequentl¥ measured at foir value at eath reportin8 date, Changes in fair value 3re recognised in net
Incomellexpenditurel for the year. Transacllofi costs are expensed a5 lucurred.
1.7 Cash and cash equlv?lenlS
Cash and cash equlvalents Include cash in hathd, deposits held at call with bank5, other short-term liquid
investments wilh tprigina I maturities of three months tsr le55, and bank overdrafts. Bank overdrafts are
shown within borrowlngs in current liabilities.
Basic financial assets
Basic financial assets, which include debtor5 and cash and bank balances, are Initially measurÈd at
transaction price includirbg transaction costs and are subsequently carried at amtsrtised cost using the
effective Interest mÈthrJd unless the arrdnEement constitutes a financing transaction, where the
trarnsactlon Is measured ai the preser)t value of the future recelpts dlscounted al a market rate of
interest. Financial assets classified as receivable within one year are not amort15ed.

EDNA SMYLIE MEMORIAL FUND
NOTE5 TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2024
A¢counting policies Icontinuedl
Basic financial liabilitie5, including crÈditors and bank loans are initially reco8nised at transa¢liors price
unles5 the arrangement constitutes a financlng transaction, where the debt instrument Is measured at
the present value of the future paymonts dlscounted at a market rate of irtterest. Financial liobiltti
cla55ified as payJble wlthin one year 3r@ not amortSsed.
Debt instrument5 are 5ub5equently carded at amort15ed cost, usln$ the effettive Interest rate method.
Tracle creditors 8re obligations to pay for goods or services that havo been acquired in the ordinarv
course of operations from suppliers. Amounts payable are classified as curreni liabilities if payrment is
due within one year or less. If not. they are presented as non-current Ilabilities. Trade creditors are
recognised initially at transaction prire and sutjsequently measured at amort15ed cost Using the
effective Interest method.
Derecognition C*f fin3nclal li2bllities
Srianc131 Ilabllities are dereco8nised when the charit¢s contractual obligatiors expire or are discharEed
or cantelled.
1.8 Empl¢Jyee beneflts
The ¢osl of any unusod holSday entitlement is recognlsed In the period ITr which the employee's services
3re received.
Termination benefits are recogni5ed imrnediately as an expense when the charity Ts demonstrably
commltted to terminète the employment of an emplcpyee or to provide termlnatiC•ll benefits.
1.9 R15k fattors
The Trustee5 have accesse5 the major rlsks to whlch the charity is exposed, and are 5at15fled that
systems are in place to mitigate exposure to the tnzlor risks.
Crlti¢o1 acwunting estimates and jud¥ement5
In the application of the charfty's accountlng poli£ie5, the trustees are reqylred to make judgements,
estimates and assumptions about the carrying amount of a55ets and liabilities that are not readilv
Bpparent Imm othèr sources. The estlmate5 and 4550Qlated assumptions are based on historlcal
experience and other fartors that are considered to be relevant, Actual results may differ from these
estimate5.
The estlmates and underlyln8 a55UrnPtlon5 are reviewed on an ongoing basi5. Revisions to Jccounting
estimate5 are recognised In the period Sn which the estimate Is revised where the revislon affects only
that perlod, or In the period of the revlslon and future period5 where the revision affects both current
and future perlods.

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATElVtENTS (CONTINUEDI
FOR THE YEAR ÉNDED 31 MAY 2024
Investments
Unrestrlcted
funds
Total
2024
2023
Income from listed Investments
41,722
38,671
Expèndlture on charitable activilie5
Grants
20Z4
Grants
2023
Dlre¢t t05ts
fjrant funding of actlvlties Isee note 51
33,250
57,405
Share of 5UPPOrt and governante ¢05ts (see note 61
Governance
25,674
25.504
58.924
82,909
Amalysis by fund
Unrestricted fund5
58,924
82,909
io-

EDNA SMYLIE MEMORIAL FUND
NOTE5 TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MAY 2024
Grants payable
Grants
2024
Total
2023
Grants to Instltutlons..
Animals Asia
A50ciaiioin Defensa Animal Arc05
8rinsley Anlmal Rescue
Eastbourne Rabbit & Guinea Pig Rescue
Hamworthy Hedgehog Rescue
HART Wildlife Rescue
Raln Rescue
Thè Cats Whlskers
The Barn Owl Trust
Thornberry Animal Sanctuary
Warrin8ton Anlmal Welfare
Daybreaks Trust
Hornbeam Wood Rescue 58nctuar¥
Nowzad Charity
Teckels Animal 53nctvarles
The Cat Welfare Group Umited
Tynemouth Seal H05Pltal
3,000
8,000
4,496
4,544
6,500
3.000
5.000
3,200
iO,t))O
s,￿0
5,(M)O
2,665
4,250
5,000
10,000
5,DOQ
5,r)00
I,DOO
33,250
57,405
li

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUEDI
FOR THE YEAR ENDED 31 MAY 2024
Support cost5
Governan£¢
costs
2024
2023 Basls of allocation
Independent examination
Legal and professional
1,680
23,994
1,68Q
23,994
1,680 Governance
23,824 Governance
25,674
25,674
25,504
Analysed between
Charltable activities
25,674
25,674
25.504
Governance c05t5 include5 Bmounts payablè to the Independent examiners of £1,68012023-
£1,6801 for Independent examinatioTh fees.
Trustees
None of the trustees lor any persofis ¢onnected wlth theml recelved any remuneratlon or benefit5 from
the charity durin8 the yèar. No expenses were incurred or reimbursed la the trLEStees in the yetr,
Govern?noe Gosts Ihclud&s the amount of £11,40012023- £11,400) payible to the charlty's solicitors,
Hart Reade.
Employeas
There We￿ xo employees during the year.
Net gaIn￿(lo$se$l on investrmerbts
Vnre5tricted Unrestrlcted
funds
funds
2024
2023
Revaluation of investments
Gain/l10551 on sale of investments
182,731
5,692
159,1641
10,248
188,423
139,9161
12

EDNA SMYLIE MEMORIAL FUND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MAY 2024
10 Taxatlon
The charity 15 exernpl from taxation on its activities because all Its Income is applled for chzritable
purposes.
11 Flx¢d asset Inve5tmen15
Listed
investments
Cost or valuatlon
At I lune 2023
Additions
Valuation changes
Disp05als
1,340,962
57.299
131,124
IS,4951
At 31 May 2024
1,522,89LI
CarryihÈ amcunt
At 31 May 2024
1,522,890
At 31 May 2023
1,340,962
12 Credltors: amounts falllng due wlthln one year
2024
2023
Accruals and deferred income
19,878
19,422
Accruals and defÈrred income includes amounts due to the ¢harity'5 solicitDr5, Hart Reade, of £11.400
12Q)23- £11,400).
13 Related party transactlons
Durlng the year. the Tru5¢ had trat)sactlon5 Wlth the charity's scllcltors, Hart Reade, of £11,40012023-
£11,400), of which the trustèe Ms H Smith is a partner.
There are no other dlsclosable related party transacllons.
-13.