Charity registratiL￿ number. 1172097
Berry Pomeroy CIO
Annual Report and Financial statern￿ts
for the Year Ended 31 DecAnber 2024

Berry Pomeroy CIO
Colltents
Reftrence 8nd Administrative Details
Truste￿, Report
2to5
Statement of Truste￿, Responsibiliti¢s
Independent Examin&s Report
ststement of Financial Aetiviti&8 .
8t09
Balance Sheet
io
Cash Flow Statement
Notes to the Financial Statements
12to23

Beny Pomeroy CIO
Reference and Administrative Detai
Cbairman
R M Flude
R M FIude
N SbJL
S Mccrfadie
S Mcthwd (appointal 9 Jtnuary 2025)
L S Richard$4m {apwJinted 9 July 2024)
Prfnelpal Offite
26- 28 Comptffi Stre<£
BN214EN
Investment Managers
Charks Stanley and Co Ltd.
6- 10 Mount Ephraim RL*d.
Tunbridge Wdls KenL ME19 41Q
1172097
Cbgrity R¢gistrntion Number
Banker5
NatWes¢
BN2131
Ind¢p¢ndeDt Examiner
ManninWa)S
39 Ffjgh Street
Battle
TN33 OEE
Page I

Berry Pomeroy CIO
Trustees, Report
The trustees prcscnt th¢ ann￿1 rewt tO8ethff with the financial statanfflts of the tharity fv the year ended 31
Dettmber 2024.
Objectlvos and aedrfll
Objects t7nddms
The charitys objects art to mainlain a home for elduly peopl& It is run with a view to avoidin8 any deficit of
income over expcnditure8nd to use any surp1￿9 funds to bcncfit the home.
The policies adopted in furtherance of these objects arc the ¢(mtinued nmnin8 of Berry Ptyneroy ￿ a home for
elderly pe4)ple and thcre h&s begn no change in thes¢ during the y¢ar.
The Trustees have paid due Att￿tIC￿ to 8uidan¢e issued by the Charity CLwnmission in deeidin8 tha¢ artivities the
Charity thtyjld undertak
To continue to operate a well establish￿ hcane with ￿ ￿¢¢I]ent reputati(￿.
objec11￿ slratezles and
Hi8h quality health and social we to beneficiari¢s- providin8 excellent cireto residents:
Ample stsffing levels have been maintsined to attend to pttsonal care ne•Js, with regul•r training to increase
awareness and ensure that the hi8h¢st quality of ￿re is bcin8 delivere4 Long standtn8 care slaff ensure that
emotional and s￿1&] support necds are met as well as Fyoviding Aimulatin8 and cngaging activities and events. The
appointment of ? Deputy Manager strength￿ed the m8na8emait function.
Residentsl fees
The Charity has had to implemeJrt a substantial fee in(xeases due to successive in￿e85¢S to the National Living
Wage. The Trustees have felt significandy reassurnl ty thc resuves policy and the investment of the gift fr(xn the
Eastbournc Free Churth Women's Council ¢harity when 1¢ Closed. Bury Pomeroy has continued to support
residents funded by the IcKal authority. Neverthelc5s Trustees need to l(x)k ¢losely at the future iwiness model and
the issue of 5U5tainability. 0¢￿PanCY has improved vastly following a ycar of our respite facility betng available
following a period of clLThwe due to thc pandemio The increasal respite h&% a signifi￿¢ impact on permanent
residen￿.
The home b¢n¢fit*d tr￿n several property improvement& N•rnely the ground tILw redecfftti￿ and
replacement of sLYne fire dcw& and L¥rpets in cThnmunaJ ar
P¥blk beneflt
The trustees confirni that they have ajnplied with the r4uirements of Secti￿ 4 of the Charities Act 2011 ¢0 have
due regard to the publi¢ Imefit 8uidance publishol by the CharityC(Thmi$sik￿ for England and Wales.
Th¢ home ¢￿tinUeS to provide a level of ¢are Hrll alM)ve the ¢ommercial stanthrd and in particular the quality and
number of staff significantly excccds th8t fwid in n(Trcharitsble homes. A numbcr of I￿] authority fimded
residents benefit even more significantly. Trus*es ensure that self-fimding residents still receive charitabl¢ benefits
and do not subside other resid￿t￿
Page 2

. Bery Pomeroy CIO
Trustees, Report
Finaneial review
Poliq on reserves
Short tem] rescrve5 are held whith are in the regith of 3 M￿th5 wating o)sts.
Financial policies
The Charity has adopted three main financial polici&8 cover Investmenl and Financial Govemance.
Th￿C are reviewtd annualty. Thc reserves and investment policies LMwr¢ the availability of adequate fimds to
protect the tharity frLMn sh(rt tcrni fluctuati(m&
Reserves and Investsnents
Longer tenn reserves are in the (xre of an Inve5trnort Manaw app)int&l by the Trustees in 2018. The obie£tive
being to secure the long temi fithwe of the home for th¢ benefit of ￿tUre r£sAden& Thc Investrn￿t policy dire¥%s a
low to medlum risk level and a balan(xd ptttfolio. An ahicai investment apprcoth should be adopted as far as is
possible.
Prlncipalftinthng sources
The tharitys principl financial asscts are the prq)thie4 bank b￿ance& cath and investmfflL
Investmenffpoliq and objeclh
The investment policy directs a low to medium risk levcl and a hlanced p(thlio. An investment approach
should be adopted as far as is p￿¢ble.
Page 3

Berry Pomeroy CIO
Trustees, Report
Struetureg governanee and mADAgem¢Dt
Nalure olgofvYrnln8doeume
The Eastboume Free Churth Women's C(￿1ClI W Pc#nerty HLYne for the Eldwfy tywates under a Trurt Deed
dated 20 June 1951. On 9th Marth 2017 the Tn&xs of Berry P(Mneroy made the de¢isicffi to apply to becryne
Charitable ncorporated organisati￿ {CIO) and adopted a ftyjndati(￿ governing documult followin8 Closely the
Charity Commission model. It is rcgislered with the Charity Commission undu charity number 1172097.
On 24th Marth 2017 the Trusteu of E&stLxJwne Frce Churth Women'$ C<Mm¢il passed a spccial resolution to bring
an end the legal connections with Bury P￿￿erOY (an assctiatoj tharity r¢8iStertsl with the Charity Commtssiiiners
undcr the reference 251855) and thereftye the Trust Deed of Bttry Pomeroy H(Knc for Elderly People.
On 30th June 2017 'Berry Pomttty register￿ with the Charity C(*nmissioners undw the reftrence 251855 ceased
operations. All activities and assets were transftrrtsa to 'Brfry PcAncroy H￿1¢ fc¢ the Elderw (a new ¢haritsble
In￿rpOrat￿l organisatiL￿) re8iStttd with Charity CommissiLmUS under the reference 1172097.
Despite the modernised struL#ure of the Charity, the ethi￿ and aspirati(w of the Eastb￿ Free Churth Women's
Council {EFCWC) have been carria through. One of the (ri8inaI Trustees remain wvin&
A significant donati(￿ from the EFCWC has enabled the Charity to adw a St￿re finAncial footin8 and to make
significant improvements to the h(Knc cach year.
RecThllmenl and appolnlin¢fttoflrMsfees
The initial Tn￿tee5 were the tr￿$¢￿$ of the wlier charity. The Truste¢s are all individuals and meet on a quarterly
basis during the year to discuss the pufornianL% of the Chvity •nd make thi$icm$ as ippropri4t4 This year
Trusttts have met regularly and visit the h￿¢ re8uJarly.
Indudlon andlrnlnlnzofln￿lees
New membcrs arc given inducti(w) material includin8 the gov￿nIng d0￿men( accounts and preVI￿S meetin8
minut4 as well as Charity Comrnission 8uidancL
Page 4

Berry Pomeroy CIO
Tnisteesl Report
Major rlsAs andnMnasen￿Kf ofthose rlsk
General risk
The Truste￿ have considered the major risks to thc charity is exposed and have rcvicwed th05e risks and
established systems and procedures to manage them. The Trustees review the risk management process each year
and maintain a risk register %￿ICh is regularly reviewed. Throughout 2024 the focus has been almost exclusively
relat￿ to finance and securing new residents.
Financlal rlsk
The reserves policy protects the charity against these risks and this c4mtinues to have been tcstcd thro¥h 2024.
Nevertheless a five year ￿tUre has remained financially se£ur
FlnAnelil In$trum¢nts
objec11￿1 andpolleles
The charity's activitjes expose it to a numbtr of financial risks including cr¢dit risK flow rid( and liquidity risk
The use of financial derivatives is governed by the charity's policies approved by the board of trustrts..whith
provide writtffl principles on the use of financial dcrivatives to mana8e these risk& The tharity does not use
derivative financial instruments for speculative purposes.
Cashflow rtsk
The charitys activities expose it primarily to the financial risks o
neeiling to maintsin a hi8h level of occupancy and
it is ￿rtiCUlarlY vunerable to increases in the nati(￿&1 livin8 wage. The reserves and investments policies prot￿¢ the
charity against thtse risks and ensure the availabilty of adequatc funds to protect the charity from short t¢rni
fluctuations.
Credll rlsk
The charity's prin¢ip81 financial assets are bank balances And cash, trade and other rK¢ivables, and investments.
During the year the charity has engaged an investment manager to inv&st reserves on & low to medium risk bASi&
This is to ensure the charity is best positioned ¢0 function well into the lon8ex terni fvtur
Llquldlty rtsk
In order to maintain liquidiry to ensure that sufficient funds are available for ongoin8 operations and fvture
developments. the charity uses a mixture of lon8-tcmi and short-temi financial strategie&
Page S

Berry Pomeroy CIO
Statement of Trustees, Ruponsibilities
Th¢ trustees are r&gxinsibl¢ f￿ preparing the trustvg rqxlt and the financial stalNnfflts in accordance with the
United Kingd(￿ AcLKHinting Standard% (Uni￿1 Kingd(Tr Genttally ALxwd Acc4)unting Practice) and applicable
law and rcgulaticn&
The law applicable to charities rquirts the t￿￿ee$ to prepare financial statements for eath financial year which
give a true and fair view of the state of affairs of the Charity and of the incoming resources and applicati￿ of
resources of the charity for that peri(Kl. In preparing these financial statement& the trustees are reqUIr￿j to:
select suitable accfjunting wli¢ies andth￿ apply than (¥Msistently.
obs•ve the meth(xls and prin¢iplLs in the Charitis SORP,
make judgements and estimat&8 that are reasonable and pruthL
state whaher appIl￿b]e accounting sLqndords have LYeTh followr4 suiy&t to any matetial dcparturcs disclosed
and explainal in.the financial statanent4 and
prepare the financial 5thtan￿ts on the going c(￿L￿rn basis unless it is inappropriate to presume that the charity
will ¢￿tinue in ￿sIness.
The trustees are responsible ts keeping prcper accounting reccffds that disc105e with reasrnable arxuracy at any
time the financi81 positirn of the charity and enable them to fflsure that the financlaj statesncnts comply with the
Charitits ALt 2011. the applicable Charities (Acc(wnts and Reports) Regulati(￿4 and the provisions of the
constituti¢m. The trusteLs are also r￿{￿S]ble tr safrguardin8 the as5cts of the charity and hence for taking
reasonable steps for the weVentiC￿ and detection of fraud and other irregularitie
Approved by the trustets of the charity
104a&and
signd ￿ its bd]alf by:
R M Flude
Chainnan and Trustee
Page 6

Berry Pomeroy CIO
Independent Examiner's Report to the trustees of Berry Pomeroy CIO
I report to the charity trustees on my examination of the ac￿unts of the charity for th¢ year end¢d 31 D￿emE¢r
2024 which are set out on pagcs 8 to 23.
Respectlve responsibilities of trust¢¢$ 8nd examiner
As the charity's trustees of Berry Pomeroy CIO you are responsible for the prep#ration of th¢ accounts in
accordan￿ with the requiremfflts of the Charities Act 2011 ('the Act.).
I report in respect of my examinati(￿ of the Berry Pomeroy Cl(Ys accounts carried out undtr s￿tIOn 145 of the
2011 Act and in wing out my examination I have followed all the applicable DireLtions given by th¢ Charity
Commission under sertion 145(5)(b) of the AL£
ludependent ex2min¢r'$ stat¢meDt
sin￿ Berry Pomcroy CI(Ys gro&s income exceeded £250,0(Kl yow examiner must be a member of a body listed in
section 145 of the 2011 Act. I confimi that 18m qualified to undertake the examination because l am a manber of
Manningt{￿Ls Charterd A￿oUntants, which is one of the listed bodies.
I have completed my vAaminati(n. I confirnj that no material matters have rA¥ne to my attention in ￿nnectIOn with
the ex8minatim giving me cause to believe that in any material respeLt'
aLrounting rKLrds were nrt kcpt in respect of Berry Pomeroy CIO 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 Chariti&8 (Accounts and Reports) Regulations 2008 other than any requirement that the accounts
give a 'true and fair view Nthich is not & matter Lx)nsidered as part of An independent examinaticn.
I have no concuns and have come across no ￿er matters in connecti¢)n with the examinatity) to ￿lch attenti
should be drawn in this r¢port in order to enable a proper understanding of the accounts to be reatheiL
Mrs R Walsh FCCA
Manningtons Charternl Accountants
39 ￿8h Street
Battle
East Su&qex
TN33 OEE
Page 7

Berry Pomeroy CIO
Statement of Financial Activities for the Year Ended 31 December 2024
Total
2024
Unrestricted
Restritted
Note
Ineome And Endowments from:
Donations and legacies
Charitsble activiti
Investment incme
280
1,067,985
14,494
280
1,067,985
14,494
Total Ineome
1,08
Expenditure on:
Raising funds
Charitsble activities
(4.308)
914,19
(4,308)
938.469
Total EXp￿ditUre
Gainl(loss) on investments
918,504
942,77
29,241
Net incomel(expenditure)
Gross transftts between funds
193.496
(24,273)
9.60
169,223
Net movement in fimds
203.103
(33.880)
169.223
R¢conciliation of fuDds
Totsl fvnds brought fonvard
Total fimds Carried forward
300,260
782,052
16
684,895
266.380
951,275
The n(rtcs on pages 12 to 23 forn? an integrnl part of these financial statemenL
Page 8

Berry Pomeroy CIO
Statement of Finantial Activities for the Year Ended 31 December 2024
Totsl
2023
Unrutricted Restricted
Tncome and Endowments from:
Donations and legacie5
Charitable activities
Investsnent incom¢
1,150
788.498
14,657
1,150
788,498
14.657
Total Income
804J05
Expenditure ou:
Raising funds
Charitable activities
{22
860,14
(2,296)
883 563
23.418
T(rtal EX￿diLure
GainsJ105se5 on invesknent assets
861441
18.139
23.418
885,859)
18.139
Net exwditure
Gross transfcrs betwe￿ funds
(39,997)
(23.418)
19.T19
(63.415)
Net movement in fvnds
(20218)
(43.19T)
(63.415)
RetonellIati￿ of funds
Total fimds transfcTrcd from charity
Total fimds (arriul fcThTrrd
343.457
845.467
16
481.792
300.260
782.052
All of the tharitys activities dttive from continuing 4)craticrts during the ab)v¢ wiod&
The fvnds l)reakdown foT 2022 and 2023 ar¢ shopm in note 16.
The nc*es pages 12 to 23 fm an intryral part of these financial statanenl&
Page 9

Berry Pomeroy CIO
(Registration number. 1172097)
Balance Sheet as at 31 December 2024
2024
2023
Note
Flxed gwts
Tangible assets
InveStM￿ts
324,227
455.030
310.431
421,138
12
779.257
731.569
Current assets
Debtors
Cash at bank and in hand
13
14
14.264
180,124
42.935
62,402
194.388
105.337
Creditorn Amounts falling due within one year
Net eiirreDt 9s3¢ts
15
22.370
54.854
172.018
50,483
N¢t assets
951.275
782,052
FDnds of tbe charfty.
Restricted income fuDds
Restrirted funds
266,380
300,260
Unrestrlcted Intowe fnDds
Unrestricted fimds
684,895
Total fuDds
16
951,275
782,052
The financial statements on pages 8 to 23 apwovul by the triistrffj and authori*l for issue on .
and si8ned on their Lrhalf by:
44
R M Flude
Chaimw] and TnLStee
The notas ￿ pages 12 to 23 fomi an inte￿￿ part of these financial statcmcnt&
Pagc 10

Berry Pomeroy CIO
Cash Flow Ststement for the Year Ended 31 December 2024
2024
Not¢
Casb flows from op¢rating aetlvitie5
Net cash incomel(expenditure)
169.223
(63,415)
Adjuslments to cash flows from noD•cash items
Depreciation
Investm¢nt income
Revaluation of irtvestments
24,273
(14,494)
19,702)
159,300
23.417
(14,65T)
1.562
(53,093)
Working capltal adjustmettts
De￿e8$Cl{lncr¢ase) in debtors
(DecreAseyincrease in creditors
13
15
28,671
32,484
(15,133)
1348
Net cash flows from operating activities
Cash flows frnm investing activiti£s
Purchase of tangible fixed assets
Purchase of investments
Sale of invesknents and L75h awaitin8 inv£stment
Tncome from dividends
155487
(38,069)
{20.099)
5.909
14,494
(19,779)
(70,453)
144,725
14,657
12
Net cwh flows from. iDve5ting activities
Net increase in cash and cash equivalents
Cash and cash equivalents at l January
Cash and cash equivalents at 31 DeLYmirr
37.765
117.722
3,272
62,402
59.J30
All of the cash flows are derived from ￿ntinUIng operations during the abjve two period&
The notes on pages 12 to 23 forni an integrni part of th&se financial ststemen
Pa8ell

Berry Pomeroy CIO
Notes to the Flnancial Statements for the Year Ended 31 December 2024
l Aceoundng polleles
Statement of compllanee
The financial stst¢rnents have been prepar&1 in accordance with Accounting and Reporting by Charitias: Ststemcnt
of Recommended Practice applicable to tharities preparin8 their accounts in accordance with the Financial
Reporting Standard appIl￿ble in the UK and Republi¢ of Ireland (FRS 102) (cfftctive l January 2015) - (Charities
SORP (FRS 102)), the Financial Reportin8 Standard applicable in the UK llnd Republic of Ireland (FRS 102) and
the Charities Ac¢ 2011.
B8sls of preparatlon
Berry P(Th¢roy CIO mccts the d¢finition of a public l)enefit entlty under FRS 102. Assets and liabilities are initially
recognised at histori￿1 ￿5t or transactim value unless otherwise ststed in the relevant accounting poliw notes.
Golng C(￿¢¢￿
The trustees eonslder that th¢re are no material uncertainties about the charitys ability to continu¢ as a going
Ineome aDd endo￿ne￿￿
Voluntary income including donations, 8ift4 legacies and grants that provide corc fimdtng or are of a general nature
is recognised when the charity h&s Mlitlement to the income, it is probable that the income will be received and the
amount can be measured wlth sufficient reliability.
Donadons andlegt7cla
Donations and lega¢ies are recognised on a receivable bRsis when receipt is probable and the amount can be reliably
mwured.
Jnveslmenl Income
Investment income comprises of bank interest du
Charf¢ableacllvlll
All income is aceounted for as 8ros4 before deducting any relatsa fees or costs.
Expendltsre
All expenditure is recognised once there is a le841 or construrtive obligation to that expenditur4 it 15 probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable expenditure
heading that aggreg8* similar costs to that ¢ate80ry. Whcrc cc6ts cannot be directly attri1)Ut￿ to particular headings
they have been allocated on a basis consistent with the use of reSou￿e￿ with central staff costs allocated on the
basis of tlme spenl and depreciati￿ charges allO￿ted on the portion. of the asset's us& Other support costs are
811ocated based on the spread of staff costs.
Page 12

Berry Pomeroy CIO
Notes to the FinaDclal Statements for the Year Ended 31 December 2024
Raifinglunds
These are Costs inojrroj in atlraL%ing voluntary inc4)m4 the management of inveslmerAts and those incurred in
trading activities that raise funds.
Chanliable acllvllla
Charitable expcnditure comprisL8 c03ts in￿￿red by the tharity in the delivery of its activities and services for
its beneficiarie5. It includes both costs that can Ix all(xated direLXly to such adivitie5 and those casts of an indirect
Support Costs
Support costs include central fvnctions and have been all(Kated to activity LXJSt categories on a Lwis crmsistent with
the use of resour￿S. for exampl< allocatin8 pr¢)Pffj Ltsts by floor ar¢4 or w capit& staff ¢¥￿ts by the time spent
and other costs iyy their usage.
Governanee eosts
These include the C￿￿ts attributsble to the thtrity's compliance with constituti(¥￿1 and statuw requiremth
including audiL Strategic rnana8em￿t and tru#e¢s's medin8s and reimLxwseAI expthses.
Taxatlon
The charity is cl￿S1dered to P￿$ the tests s¢t in P•rnwh I Schedule 6 of th¢ Finance Act 2010 therefi)re 1¢
me<ts the definition of a charitsble c(ffnpany tr UK corporatiThb tsx purposes. Acurdin8ly, the charity is PLrtenti8lly
exempt from t8xati(ffi in respect of income or (apitsi gains reixived within categories covered by Chapter 3 P#rt I I
of the corporati￿ Tax Act 2010 or Section 256 of th¢ Taxati￿ of Chargeable Gains Act 1991 to th¢ extent that
such income or gain5 arc applied exclusively to charitable purposes.
Tanglbl¢ flx¢d asjtts
Individual fixed assets costin8 £300.00 or mc¢e are initialty rK(Yded at rt Ics5 any subsequent a￿umUlAted
depreeiati(n and subsequent acaunulatal impaimK¥rt l¢%s￿.
The 8ain or l<)5S arising on the disp(Ml of an asset is dduminal as the difftrence th¢ sAl¢ proceed and the
carrying value of th¢ * and 15 reco8nised in net inc4xnel(cxpmditure) fw theyear.
DepreclatloD and amortkndon
Depre¢iatiM 1$ provided on tangiblc fixed assets so as to Mrite off the c4)st or valuati(m. less any estimated residual
valu< over their ¢xpethd usefvl eciffl(xni¢ lift as follows:
A￿et elAss
Freehold propttry
Furnittwe and contents
Computsr equipment
Depredatlon method aud rate
2% Strai¥it line
I(PA reducing bAlance
33.33% strai8ht line
Page 13

Berry Pomeroy CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
Fixed asset Investments
Fixed asset inve5tJnenL% othtr than programme relata investhient& are included at marketvalue at the balance sheet
date. Realised gains and losses on investments are calculated as the difftrenc¢ between sales proceeds and thetr
rnarkd value at the start of the year, or thelr subsequent cost, and are Charg￿ or credited to the Statement of
Financi￿ Activiti&s in the period of diswNI.
Unrealised gains and l(tsses represent the movement in market values during the year and are ￿edited or chargcd to
the stateMe￿l of Financial Activitie5 based on the market value at the year end.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services perfonned in the ordinary course of
busines5.
Trade debtors are recognised initially at the transaction price. A provision for the impairnient of is established when
thtte is objective evidence that the will not be able to collecs all amounts due according to the original tern￿ of thc
receivables.
Cash and cash equlvaltnts
Cash and cash equivalents comprise cash on hand and call dcposits, and (ther sh￿t-t￿ highly liquid investments
that are readily convertibl¢ to a known amount of cash and are subject to an insi8nificant risk of ch8nge in value.
Trade treditors
Trade creditor5 are obligations to pay for goods or services that have been acquird in the ordinary course of
bu5in¢ss from supplier& Accounts payable are classified as current liabilities if the does not have an unconditional
ri8hi at the end of the reporting perio4 to defer settlement of the creditor for at least twelve months after the
reporting date. If there is an unconditional right to defer settlement for at Iwt twelve Months after the reporting
dat< they are pr￿ted as non-currcnt liabilitie&
Trade creditors are recognised initially at the transaction price.
BorrowlDg5
Interest-bearing borrown8s are initially r￿Orded at fair valu< net of transacti(m Costs. Intcrest-bearing Ix)rrowings
are subsequently Carri￿ at amortised c05L with the difference between the proceeds, net of transaction costs. and the
amount due on redemption betng reewised as a charge to the Statement of Financial Activities over the peritjd of
the relevant IKrning.
Interest eXp￿se is reeognised ￿ the basis of the effective interest mrthod and is Includ￿ in interest payable and
similar charge&
B(Yrowings arc 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.
Page 14

Berry Pomeroy CIO
Notes to the Financial Ststements for the Year Ended 31 December 2024
Fund slrneture
Unrestrida income fvnds arc general fimds that arc available for use at the trustees's discretic￿ in furtherance of the
objectives of the charity.
Restricted income funds are those d(￿ated for use in a particular area or fw specific purposes. the use of thich is
restrictal to that area or purpos
Financial instruments
Cl4ssrficalion
Financial Bssets and financial liabilities are recognised when the charity becomes a party to the contractual
provisions of the instruM￿L
Financial liabilities and equity instruments are ¢lassified ac¢4xding to the substance of the contractual arranganfflts
entered into. An equity instrument is any o)ntrad that evidences a residual intcrest in the assrts of the charity after
deducting all of its liabilities,
Recoghilion aNdn￿a￿UrÈ￿￿
All financial assets and liabilities are initially measured at transac11(￿ price (including transaction costs), except for
those financial assets classified as at fair value through profit or 104 which are initialty measured at fair value
(whith is normally the transaction price excluding transaction c05ts). unless the arrangement constitutes a financing
transaction. If an arrangement Constitutes a finan¢ing transaction, the financial ￿et or financial liability is measured
at the present value of the future pa￿nents discounted at a markd rdte of interest fw a similar debt instruM￿L
Financial g&sets and liabiliti£s ar¢ (Mly offtet in the statement of financial position and only ￿en there exists
a legally enforceable right to set off the recognised amounts and the charity intends either to srttle on a net basi￿ or
to realise the asset and settle the liability simultaneously.
Finanaal assets are derecognised when and only when a) the contractual rights to the cash flow5 from the financial
asset expire or are settled, b) the charity transfers to another paty substantially all of the Tisks and rewards of
0￿ershiP of the financial asset, or ¢) the charity. despite having retained s(Mn4 but not all. significant risks and
rewards of Ownershi￿ has transfwred control of the asset to another party.
Financial liabilities are derecognised only ￿en the obligation speclfied in the c4)ntraLX is dischargtht eanc¢lled or
expires.
Falr value n￿&fUre￿e
The b￿t evidence of fair value is a quoted price for an identiLzi asset in an acuve markeL When quoted prices are
unavailabl4 the price of a recent tranSactiC￿ for an identiol asset provides evidence of fair value as long as there
has not been a significant change in economic circumstances or a signifi￿lt lapse of time since the transaction took
place. If the mark& is not active and recent tr8nsac¢t(ms of an identi(al asset on their own are not a good estimate of
ir valu4 the fair value is estimated by using a valuation techniq
Pag¢ 15

Berry Pomeroy CIO
Notes to the Flnancial Statements for the Year Ended 31 December 2024
2 Ineome from donations and legacies
Unrestricted
Dds
Gener41
Total
2024
Total
2023
Donations and legacies.
Donations from individuals
280
280
1.150
280
280
1,150
3 Ineome from cbarftsble actI￿tIeS
Unrestrltted
fuDd$
Genernl
Total
2024
Total
2023
Residental home
1.067.985
1.067 985
788,498
4 IDvestment income
Unrestricted
fnnds
General
Total
2024
T(rtal
2023
Income from dividends:
Dividends receivable from other listed investments
14.494
14,657
Page 16

Berry Pomeroy CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
S Expenditure on ¢barltaNe activities
Unrestricted
funds
Cenergl
Total
funds
Dds
CharitaL4e activities
tkpre¢iatiLJL amlyt1sati￿ and oth¥ similar
898,030
898.030
242TJ
24.273
14,846
iJ20
Allocated suppcrt CCLsts
Governance costs
14.846
1,320
Total for 2024
914.196
Total for 2023
860.145
23.418
883,563
6 Analysis of governance Vdnd support ¢￿ts
Governance costs
Unrestiieted
funds
Cen¢rg1
Totsl
Total
Independent examiner fees
Examina¢1￿ of the financial statements
lJ20
1.320
1.200
7 Net IDcominyJolltgolng resollrcts
Net Incoming/{￿tgoItt￿ resources ts theyear includ¢
2024
Depreciati￿ of fixed assets
24.273
23.418
8 Trustees remunernilon aAd expenses
No trustees. nix any pers(fflS LK*￿e£l¢d Ivith have r￿e1Ved any remuneraticm from the charity duringthe year.
Pagc 17

Berry Pomeroy CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
9 Slaff ¢(8ts
The a88re8ate payroll costs wrre as follows:
The monthly average numbff of persons (including rnani8emait tam) employed by the tharity during the
year eXpr&￿d as full time equivalents was as follow5:
2024
2023
En808eAI charitabl¢ activities
ETh8ag￿ ￿ marta8eAr￿t and administrnli(
31
29
34
32
The iotsl anploytt benefits of the key manageJnatt p#s￿n￿ of the charity￿rre £128.221 {2023- £95.089).
10 T•x*doD
The charity is 8 re8iStered eharity and is thtteftr¢ ¢x¢mpt L¥Kporati(xi tax.
11 T*nglbk flxed assets
Land and
bulldlDp
FurDltllre and
equlpm¢nt
ColAPUter
equlpmellt
Total
Cost
At l J￿￿ary 2024
Additi(￿%
492,681
198.3T2
691,237
At 31 December 2024
528,784
200,338
184
729.306
Depreelatlon
At l January 2024
Chlryc for theyear
184.242
196.380
184
380,806
At 31 Dec¢mber 2024
198031
184
N¢t book value
At 31 De<¢mber 2024
324 227
31 December 2023
308.439
310.431
Included within the net book value of land and buildin￿ above is £321.921 (2023- £308.440) in respe¢1 of freehold
land and Iwildin￿ and £Nil (2023- £Nil) in rtspec¢ of leasehold5.
Page 18

Beny Pomeroy CIO
Not£% to the Financial Statements for the Year Ended 31 December 2024
12 Flxed asset IDV¢Stm¢nts
2024
lnveSkn￿ts
455,030
421.138
Other investments
Listed
Investments
Cost or Valuatio
At l January 2024
Revaluation
Additions
Disposals
411599
29.241
20.099
411.599
29.241
20,099
At 31 Deixnber 2024
Cash awaiting inv¢stmcnt
440.977
14,053
440.9TI
14,053
Net b(M)k value
At 31 Decanber 2024
455 030
455,030
At 31 December 2023
421 138
421138
The eost of the inv&8tments at 31.12.24 £387.978 (2023: £383 J27J.
All inv¢slments are held ffl the St[￿ exchang
Pa8e 19

Berry Pomeroy CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
13 Debtors
2024
2023
Trade debtors
PTepa￿ncnts
10,354
35,466
7,469
41935
14 Cuh and eash eqafvAleDts
2024
Cash on h￿d
Cash at iwnk
2.844
177,280
2.254
60.148
15 Credltors: #mounts falllDg due wlthln one ye•r
2014
Tra& ereditors
Other taxati￿ and social S￿urity
Other credikns
A¢￿ualS
9.359
31,862
9,146
2.174
3.146
Page 20

Berry Pomeroy CIO
Notes to the Finaneial Statements for the Year EDded 31 December 2024
16 Funds
BglAne¢ at
31
Bglante at
Otber
l January IneomlDg Resourc¢s
reeognised December
2024
resources
¢xpeDded Transfers gainsloosses)
2024
Unrestrleted fvnds
Genernl
UnrestriLted fimd
481,792
1.082.759
(918.504)
9.607
29,241
684.895
Rertrleted funds
Restricted fi￿d
Tot*1 funds
29,241
951275
Balane¢ at
Other
31
Ineomlng Resources
recognlsed D•eember
resourees
expended Trgnsfers galllsloosses) 2023
Bglance at I
January
2023 .
UDreitrlcled funds
General
Unrastricted fvnd
502,010
804,305
(862,441)
19.779
18.139
481.792
Restrleted
Restricted fund
343 457
300 260
Total funds
845 467
804 305
885 859
782 052
The specific purposes for the fimds are ￿ Ix applia are as follows."
Restricted fimds comprise of a donati￿ from the Eastbourne Free Women's churth and arn for the maint¢nanLY of
buildin8s and property.
Page21

Berry Pomeroy CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
17 Analysls of net assets betw¢¢n funds
Unrestrl¢ted
nds
General
Total fiinds at
31 Decemb¢r
2024
Restrleted
funds
Tangible fixed assets
Fixed asset invtstmcnts
Current assets
Current liabtlities
57,847
455,030
194,388
266,380
324,227
455,030
194,388
22.370
Totsl net assets
684 895
266 380
951275
Unrestrleted
funds
General
TotAI fvnds at
31 December
2023
R￿trIcted
nds
Tangible fixed assets
Fixed asset investments
Current ass&s
Current liabilities
19,779
421.138
95,729
290.652
310.431
421,138
105,337
9.608
Total net assets
481792
782 052
Page 22

Berry Pomeroy CIO
Notes to the Financial Statements for the Year Ended 31 December 2024
18 Analysls of llet funds
At31
De¢¢mb¢r
2024
At l JanuAry Fln2ntlng eash
2024
Cash at bank and in hand
61402
117,722
180.124
Net debt
117,722
180.124
At31
Deeember
At l January
2023
naueing easb
Cash at bAnk and in hand
59.130
3,272
Net debt
3272
62.402
Page 23