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2024-12-31-accounts

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

Charity number: 1166700

THE SUTTON PENDLE CHARITABLE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 3
Trustees' responsibilities statement 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2024

Trustees R H J Sutton J R Sutton Charity registered number 1166700 Principal office Catfold Stable House Foulridge Colne Lancashire BB8 7PJ Independent examiner Susan Seaman, BA, FCA, CIOT AAB Audit & Accountancy Limited Gresham House 5-7 St Pauls Street Leeds LS1 2JG

Page 1

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees present their annual report together with the financial statements of the The Sutton Pendle Charitable Trust for the 1 January 2024 to 31 December 2024.

Objectives and activities

The Charity has general charitable objects and the Trustees may apply the income and such parts of the capital as they think fit towards these objects. The Trustees will focus on making grants to organisations and people with the intention of transforming people's lives, to help individuals out of the social support system and to benefit worthwhile causes in an efficient manner.

The Trustees will make grants for charitable purposes based on need and merit and in particular, will take the following into account:

Grants may be made to organisations that operate for the benefit of the underprivileged. Grants may also be made to individuals. Grants will only be made for specific projects if sufficient evidence has been provided that the proposed projects have charitable purposes that meet the objectives of the Trust. The projects should aim to benefit as many underprivileged people as possible. The Trustees will need details of a specific purpose for the requested grants, supported by estimates or quotations where possible.

How to Apply

Any individual or organisation interested in applying to the Trust for funding, should write a letter to: Catfold Stable House, Foulridge, Colne, Lancashire, BB8 7PJ.

The letter should include full details of the project you would like the Trustees to support, including the full name and address of the organisation or individual concerned, details of how much funding is required, an outline of what the grant is needed for (supported with cost estimates or quotations if appropriate), details of how many people are likely to benefit from the grant and confirmation as to whether or not funding has been secured from other organisations (if so, how much has already been given and from who).

The Trustees will acknowledge receipt of the letter and confirm when it will be considered. Any further information required, will be requested.

Applicants will be informed either by email or letter as to whether their application has been successful.

Charitable activities

The Charity does not actively seek to raise funds. Having been founded on the basis of an initial donation from the Trustees, our future strategy is to operate principally from income derived from retained invested funds, with zero operational overheads.

The Charity continues to work closely with Burnley FC in the Community, and we have sponsored a health programme that promotes the importance of adopting healthy lifestyle options and operates fitness programmes across all age groups and we fully sponsored a community mentoring programme which provides a strong focus on leadership skills and raising the aspirations of young people.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Page 2

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Structure, Governance and Management

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

The Trustees are appointed to ensure that the relevant skills and experience are in place to execute the Charities aims and objectives. They are ultimately responsible for the policies, activities and assets of the charity and they meet monthly to review developments of the charity's activities and make any important decisions. When necessary, the Trustees seek advice and support from the charity's professional advisers including property consultants, investment managers, solicitors and accountants. The day to day management of the charity's activities, and the implementation of policies, is delegated to the appropriate members of the Trust. The charity currently operates with zero overheads. It's only costs are those incurred for external financial, legal and property services.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees have examined the operational and business risks which the charity faces and confirm that they have established systems to mitigate the significant risks.

Financial review

Results for the period

During 2024 total incoming resources amounted to £69,776 (2023: £57,309).

Resources expended to generate income and to enable the objectives of the charity to be met totalled £69,149 (2023: £65,513).

Other recognised losses in relation to fixed asset investments were £673, (2023: £nil).

Net movement in funds, therefore, was £46 deficit (2023: £8,204 - deficit).

Investment Policy

The charity intends its investment decision to achieve the best financial return available consistent with the ethical principles reflecting the charities aims. The charity recognises that all financial investments carry a level of risk and that the likely rewards of each investment rise in relation to perceived risk. The trustees intend to take a prudent approach, and has invested in a Discretionary investment portfolio with Barclays during the year.

Reserves Policy

The charity holds unrestricted reserves at the year end of £2,543,424, which are held to fund the development of the charity. £1,756,924 are held in fixed assets for the free reserves of the charity were £786,500 at 31 December 2024 (2023 £786,546)

Approved by order of the members of the board of Trustees and signed on their behalf by:

R H J Sutton

Date: 01 September 2025

Page 3

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They 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.

Approved by order of the members of the board of Trustees and signed on its behalf by:

R H J Sutton

Date: 01 September 2025

Page 4

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Report to the Trustees of The Sutton Pendle Charitable Trust ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity'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 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 01 September 2025

Susan Seaman, BA, FCA, CIOT

AAB Audit & Accountancy Limited Gresham House 5-7 St Pauls Street Leeds LS1 2JG

Page 5

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

Note
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net movement in funds before other recognised
gains/(losses)
Other recognised gains/(losses):
Losses on revaluation of fixed assets
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2024
£
10,000
59,391
385
69,776
69,149
69,149
627
(673)
(46)
2,543,470
(46)
2,543,424
Total
funds
2024
£
10,000
59,391
385
69,776
69,149
69,149
627
(673)
(46)
2,543,470
(46)
2,543,424
Total
funds
2023
£
-
57,308
1
57,309
65,513
65,513
(8,204)
-
(8,204)
2,551,674
(8,204)
2,543,470

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 8 to 17 form part of these financial statements.

Page 6

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

BALANCE SHEET AS AT 31 DECEMBER 2024

2024 2024 2023
Note £ £
Fixed assets
Tangible assets 12 1,756,924 1,756,924
Investments 13 648,363 -
2,405,287 1,756,924
Current assets
Debtors 14 3,686 3,681
Cash at bank and in hand 138,051 786,465
141,737 790,146
Creditors: amounts falling due within one
year 15 (3,600) (3,600)
Net current assets 138,137 786,546
Total assets less current liabilities
2,543,424 2,543,470
Charity funds
Restricted funds - -
Unrestricted funds 16 2,543,424 2,543,470
Total funds 2,543,424 2,543,470

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

R H J Sutton

Date: 01 September 2025

The notes on pages 8 to 17 form part of these financial statements.

Page 7

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Catfold Stable House, Foulridge, Colne, Lancashire, BB8 7PJ, United Kingdom.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The accounts have been prepared to give a true and fair view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following Charities SORP (FRS 102) rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The company applied their entitlement to exemption from audit in the year ended 31st December 2024.

2.2 Going concern

The trustees, having made due and careful enquiry, are of the opinion that the charity has adequate working capital to execute its operations over the next 12 months. The trustees, therefore, have made an informed judgement, at the time of approving the financial statements, that there is a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

As a result, the trustees have continued to adopt the going concern basis of accounting in preparing the annual financial statements

2.3 Judgements and key sources of estimation uncertainty

In the application of the charity's accounting policies, the trustees are required to make estimates and judgements. The estimates are based on historical experiences and other relevant factors. Actual results may differ from these estimates.

The estimates are continually evaluated. Revisions to accounting estimates are recognised in the period in which the estimate is revised.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below:-

Estimating the useful economic life of an asset and the anticipated residual value in calculating an appropriate depreciation charge. Determining whether there are any indicators of impairment of the trust's property, plant and equipment.

Page 8

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.4 Income resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

2.5 Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

2.6 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.7 Tangible fixed assets and depreciation

Tangible fixed assets are initially recognised at cost. After recognition, under the cost model, tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. All costs incurred to bring a tangible fixed asset into its intended working condition should be included in the measurement of cost.

Depreciation is charged so as to allocate the cost of tangible fixed assets less their residual value over their estimated useful lives, using the straight-line method.

No depreciation is provided on leasehold property as the trustees believe the residual value is comparable to the cost of the assets.

Page 9

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

2. Accounting policies (continued)

2.8 Investments

Fixed asset investments are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

3. Income from donations and legacies

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Donations 10,000 10,000 -

4. Charitable activities

Unrestricted Total
funds funds
2024 2024
£ £
Leisure Box 59,391 59,391

Page 10

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

4. Charitable activities (continued)

Leisure Box
5.
Investment income
Bank interest receivable
Investment income
Bank interest receivable
6.
Analysis of grants
Grants to institutions
Grants to institutions
Unrestricted
funds
2023
£
57,308
Unrestricted
funds
2024
£
30
355
385
Unrestricted
funds
2023
£
1
Grants to
Institutions
2024
£
26,200
Grants to
Institutions
2023
£
26,200
Total
funds
2023
£
57,308
Total
funds
2024
£
30
355
385
Total
funds
2023
£
1
Total
funds
2024
£
26,200
Total
funds
2023
£
26,200

Page 11

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

7. Analysis of expenditure on charitable activities

Summary by fund type

Leisure Box
Support Costs
Leisure Box
Support Costs
Unrestricted
funds
2024
£
65,539
3,610
69,149
Unrestricted
funds
2023
£
55,010
10,503
65,513
Total
2024
£
65,539
3,610
69,149
Total
2023
£
55,010
10,503
65,513

8. Analysis of expenditure by activities

Leisure Box
Support Costs
Activities
undertaken
directly
2024
£
39,339
-
39,339
Grant
funding of
activities
2024
£
26,200
-
26,200
Support
costs
2024
£
-
3,610
3,610
Total
funds
2024
£
65,539
3,610
69,149

Page 12

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

8. Analysis of expenditure by activities (continued)

Leisure Box
Support Costs
Activities
undertaken
directly
2023
£
28,810
-
28,810
Grant
funding of
activities
2023
£
26,200
-
26,200
Support
costs
2023
£
-
10,503
10,503
Total
funds
2023
£
55,010
10,503
65,513

Analysis of support costs

Legal and Professional Fees
Other Interest Payable
Agency fees
Legal and Professional Fees
Other Interest Payable
Forex and Other Expenditure
9.
Independent examiner's remuneration
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
Support
Costs
2024
£
3,499
111
3,610
Support
Costs
2023
£
5,553
3,668
109
1,173
10,503
2024
£
3,200
Total
funds
2024
£
3,499
111
3,610
Total
funds
2023
£
5,553
3,668
109
1,173
10,503
2023
£
3,200

Page 13

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

10. Staff costs

The average head count of employees during the year was Nil (2023: Nil).

No employee received remuneration amounting to more than £60,000 in either year.

11. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).

12. Tangible fixed assets

Cost
At 1 January 2024
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Long-term
leasehold
property
£
1,756,924
1,756,924
1,756,924
1,756,924

No depreciation is provided on leasehold property as the trustees believe the residual value is comparable to the cost of the assets.

Page 14

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

13. Fixed asset investments

Cost or valuation
Additions
Revaluations
At 31 December 2024
Net book value
At 31 December 2024
Debtors
Due within one year
Prepayments and accrued income
Other debtors
2024
£
3,066
620
3,686
Other fixed
asset
investments
£
649,036
(673)
648,363
648,363
2023
£
3,066
615
3,681

14. Debtors

15. Creditors: Amounts falling due within one year

Trade creditors
Other creditors
2024
£
400
3,200
3,600
2023
£
400
3,200
3,600

Page 15

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

16. Summary of funds

Summary of funds - current year

General funds Balance at 1
January
2024
£
2,543,470
Income
£
69,776
Balance at
1 January
2023
£
2,551,674
Expenditure
£
(69,149)
Income
£
57,879
Gains/
(Losses)
£
(673)
Expenditure
£
(66,083)
Balance at
31
December
2024
£
2,543,424
Balance at
31
December
2023
£
2,543,470
Summary of funds - prior year
General funds

17. Analysis of net assets between funds Analysis of net assets between funds - current period

Tangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior period
Tangible fixed assets
Current assets
Creditors due within one year
Total
Unrestricted
funds
2024
£
1,756,924
648,363
141,737
(3,600)
2,543,424
Unrestricted
funds
2023
£
1,756,924
790,146
(3,600)
2,543,470
Total
funds
2024
£
1,756,924
648,363
141,737
(3,600)
2,543,424
Total
funds
2023
£
1,756,924
790,146
(3,600)
2,543,470

Page 16

Docusign Envelope ID: 2380BE5A-38CB-40AC-92AE-F2AD08CFFBA1

THE SUTTON PENDLE CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

18. Related party transactions

Administration work is carried out free of charge by one of the employees of the company owned by one of the Trustees.

Page 17