RECEIVED 2 7 MAR MI
Charity reuistration numbeT' I17?560
Gorran Haven Harbour Trust
Annual Report and Financial Swements
for the Year En¢kd 31 December 2023
Harland Accountants
Ground Floor
Unit 3 Southvi¢w House
St Austell Ent¢rpris¢ PaTk
St Austell
Cornwall
PL25 4EJ

Gorran Haven Harbour Trn$t
Contents (continued)
Reference and Administrative Details
TN5tees' R¢porl
2to3
Statement of Trustees, Responsibilities
Statement of Financial Activities
5106
Balance Sheet
Notes to th¢ Finan¢ial Statements
810 18

Gorran Haven Harbour Trnst
Reference and AdministratiTre Details
Trustees
G Fo%. Chaimlan
J Winter. Vice Chaimian
V Gouldsmith
R Holmes
C Lobb
J Vercoe
S D¢Cour¢ey
N Biggs
R Bunney
F Sa￿Y
S Williams
Secrelary
Oihtr Offleers
S Williams. Harbourniasier
G Grimshaw. As5i$tanl Harithnnasler
F Durtn. Tre15urer
ChArity Registraiion Number
1172560
Principal Office
?7 Trelisp¢n Park Drive
Gorrnn Haven
St. Austell
Cornwall
PL?6 6HX
Accoun¢Mn15
Harland Ac¢ountants
Ground Floor
Unli 3 Southview HO￿9¢
Si Austell Enterprise Park
Si Auslell
Cornwall
PL?5 4EJ
Page I

Gorran Hatren Harbour Trust
Trustees, Report
The irustees present the annual re￿rt toueiher with the financial siaremenrs of th¢ charity for the year ended J I
December 2023.
Objectives and gctivilies
Objeets and ulm5
Gorran Haven Harbour TTUSts had i main objeciives during the perii)d being..
l } the mainienance. improvement, prot¢¢tion and conseThaiion of the Gorran Haven Harbour for the public benefit
in local communiiies and for visiiors.
2) educating, infomiing and advising Ioc81 pwpl¢ and visiiors.
)} the prumoiion ol'public saftey and the prevenlion of ¢rim¢.
Piiblle be￿e￿Il
Flundreds of local people and visitors enjoy the facilities offered by the harbour each year. This includes mooring.
r15hing, sunbathing, sheltered 5wimmin& beach games. painting, phoiography. eic.
All members of the public are permitted free a¢cess w the beach and quay. providing they comply with the basi¢
rules.
The iNstees confiThn that ihey have complied with the requirements of seciion 17 of the Charities Act 2011 io have
due regard to the public benefii guidance published by the Charity Commission for England and Wales.
Lrse of vulunieer¥
Vtslunieers are an integral part of the lThsts ongoing opernlions throughout the year.
Aehievements ￿rror￿gn¢¢
Tlie Fish¥nncln s Cellars ton51dnily needs mainiaining. Repair works were ¢¥rried out by members of the Trusi who
Ireely gave their time and skills. This meani that the Tru$t'$ expendiNre for the maintenance was limited to
mai¢rials only.
The usuol annual events of the Gala Day and Lhy on the Sand were held this year. The Trust was able to put on an
event to b¢ remembered. yel again. on Gala t>ay. The event was exlended t(Tr include live music on the beach wilh a
pop-up licensed bar in the evening. The whole eveni was a greai success with visitor5. resident5 all having a good
lime. This helped 10 raise funds for ihe Trusi. The Gala Day and Day on thc Sand was only made possible by the
help and enthusiasm of volunteers helping on these days.
This year we continued to maintain our CCTV camerag and also ensured that our websile functioned correctly. This
was 10 ensure (hai we could maximise the Safety and Awareness of both our beach and harbour use. by all the
members of Ihe public who enjoy the fr¢¢ acce$5 10 it all year.
It 15 hoped Ihai ?024 will be another year where we will be able to coniinue with our nornwl ev¢nts to raise future
Fund5 required.
Page 2

Gorr2n Haven Harbour Trust
Trustee5' Report (continued)
FID&n¢lal revlew
Poli¢y res¢np
The ITus*es have ag￿ed io keep a minimum of £IO.(KK) in the bank accouni io cover a ye￿5 salari¢5 and em¢rg¢ncy
repairs.
PrincipalfuThdinK source5
Thc tharily's principal source of funds b5 lh¢ rrntal of mooring& sand space. boat w)und spaccs and loft sloring
areas.
Fun activiiics in thc summcr, hopc 10 InLI￿le the Gala Day and Day on Ihc Sond to again c()nlribulc lo raksing
funds.
The annual Tepon w&8 approved by the tnLqtees of the charity on 22 Mareh 2024 and signed on Its behalf by..
GFOX
Trus¢¢¢
oijl
Pagc 3

Gorron HAven Harbour Trnst
Statement of Trustees, Responsibilitie$
Th¢ trustees arc Mponsihle for preparing the Inisiee8' re￿rt and the financial sthtements in &L¥ordance with the
United Kingidom Accounting Standards (United KiThgth)m Gcncrally Acceptcd Accouniing Prallicc} and applicablc
law and rcgulaiioTL$.
Thc laiv applicablc ¢0 chariii¢s requires ihc lo ptepxre financial sial¢m￿ts for each financial y¢ar whhch
give A twe and fair vtew of ihe %iate of affairs of ihe rhar¢ry and of the incoming Tesource5 and ipplicafion of
rcsources oftl)c chariiy for that pcriod. In preparing ihcs¢ flnancial statemenrs. th¢ ￿￿tee5 are rcquircd to..
elect 8Uitable accounting policies and then apply iheTn consi%ienily'
obscrvc the mcihod$ and principlcs in the Chariii¢s SORP.
make judgemenL8 aTKI estirnaies that are reasonable attd prudenr:
slate whcthLY applicabl¢ ac¢ouniin8 Standards havc followed. subjcct to any material d¢￿ttu￿5 disclosed
and cxplained in thc finanLial $￿ten￿nIs. and
prcparc Ihc financial siaicmcnis on lhc going c¢)ncem basis unlw it is inapproprialc lo presume ihal thc charily
will Li)niinu¢ in husine%5.
The tnjstees are responsible for keepinB proper Dc¢ouniing record8 ihol disclose with rea8onoble aeeuraey ar any
tim¢ th¢ financial posiiion of the charity and enable them lo en%ure Ihai ihe financial *taiements coinply with the
Charilics Act 2011. th¢ Chariiics {Accounis and Rcports) Regula11￿}5 21)08. and the provisions of Ihc ¢onsiiiuliOII.
Th¢ Ini%lew% ar￿ Ml¥o re%pL)n¥ible fi)r 58febwarding th¢ a&s¢ts of the eharity And henc¢ for takitt8 reftyonttble steps for
thc preveniion and d¢tc¢tÈon of frdud and oihcT Irr¢8ularilic$.
The iru$iee$ are rthponsible for the maintenance and iniegnry of the eorp)rnte and financial infomation included on
Ihc Chariiablc Lom￿nY,5 wcbsilc. Lc¥islaiion 8ovcrnin8 ihc preparniion and dis￿minall0￿ or rinancial $lalcm¢n15
Inuy diff¢r froin le¥islalLon Ln jurisdi¥liuns.
Approved by Ihc tru$t¢¢5 of Ihc charity on 22 MJr¢h 2024 and signcd on Its b¢haifby:
G F()x
Tru%tec
Pa8c 4

Gorran HaTren Harbour Trust
Statement of Financial ActiTrities for the Year Ended 31 December 2023
Tot#1
2023
Unrestricted
Restricted
Note
Income and Endowments from:
Donations and leJu cies
Other rrading activities
Investment income
Other income
9.676
9.676
11,906
1.421
510
Total Income
510
24,791
Expenditure on:
Raising funds
Governance costs
Oiher expenditure
Total Expendiiure
Nei income
Gross transfers beiw¢ert fund5
(3.0801
117,0641
(3.0801
{17.0641
liOOI
{300)
{20.1441
13001
{20.4441
4.137
1170)
210
170
4.347
Nel movemeni in fund5
3.967
380
4,347
Reeoncili*tlon of fund$
Total fund5 brought forward
173.014
174.33?
Total fund5 Ca￿led forward
16
176.981
1.698
178.679
Total
2022
iinre$lricl¢d
Re$lricled
Ntste
Income ¥Dd Endowments from:
Donations and le￿cleS
Other trading activitie5
Investment incom¢
Other income
9,875
11.854
213
7,30?
9.875
1.854
?13
7.93?
630
Total Income
630
?9.874
Expenditure on:
Raising funds
Chariiable activities
Governance costs
(2.997)
(2,997)
110}
{16,5?0)
18461
(16.5?01
Other expenditure
{8461
Total Expenditure
119.5?7)
18461
?O.J73)
Net incomel{expendiiure}
9,717
{2161
9.501
The notes on pages 8 10 18 fom an inteJo dl part of these financial Statements.

Gorran Haven Harbour Trust
Statemen¢ of Financial Actii'ities for the Year Ended 31 December 2023 {continued)
Totul
2022
Unrestricted
Restricted
Note
Gross transfers betwe¢n funds
Net movement in ￿ndS
9.7?9
{??8)
9,501
Reroncili¥lion or runds
Toial funds brought fO￿ard
16j.?85
1,546
164.831
Toial funds carried fonvard
16
173.014
All of the charity's activities derive from coniinuing operations during the abov¢ Thvo periods.
The funds breakdown for ?0?? is shown in noie 16.
The nores on pages 8 to 18 forni an integrdl part of these financial statements.

Gorran Haven Harbour Trust
(Regislration number: 1172560)
Balance Sheet as at 31 December 2023
21123
2022
Note
Flxed Asiets
T8ngihlL as%L
12
89,180
91,286
Current *$$ets
Dcbtor5
Cash ai bank and in hand
13
14
1.599
88.725
1.586
83,015
90.324
84,621
Cr¢dltsrJ: Amounti f*lllnE due ivlthln yeAr
15
825)
I l.S7S1
i et current a5yelJ
¥9.499
¥3,046
.%¢t assets
178,679
174.332
Funds of the ¢harlty':
Restrleted- Thc Big Ccllar MJint¢na¢¢ Fund
1.698
UTrreitrleied Ineom¢ funrt$
Unre¥lri¥i¢d
176.9%1
173.n14
To*#1 fundj
16
178.679
174.332
Th¢ financial st#t¢m¢nLS on pay￿ 5 to 18 were approved by the trU￿tt$. 4nd 8Uthoris¢d for issue on 22 March 2024
and $igned on their behalf by..
GF(I
S Williams
Secreiary
F Dunn
Treasufer
Th¢ ￿￿¢5 on pagcs 8 to 18 f(mn an iniegral pan ofthcse financial statcmcnts.
Pa8e 7

Gorran HaTr¢n Harbour Trust
Notes lo the Finaneial Statements for the Year Ended 31 December 2023
l Aeeounting polit1¢5
Statement of compliance
The financial statements have been prepared in accordance wilh th¢ sKond ediiion of the Charities Staiemeni of
Recotnmended Practice issued in Ociober ?019. the Financial Rep)rtin4y Standard applicable in the United Kingdom
and Republic ol- Ireland (FRS I O?) and rhe Chari(ies Aci 2011.
B#sis of preparation
Gorran Haven Harbour Trusi meers ihe definilion of a public benefit eniiry under FRS 102. The accounts (financial
slatemenisl have been prepared under ihe hisiori¢al cost convenlion with irems recognised ai cosi or tran5aciion
value unless otherwise s(aied in the relevant not¢(s) to these accounts.
Goin% conetrn
The Irusiees consider thai there are no material uncertainties aboui the charity's ability io ¢onlinue as a going
concern.
Income Bnd endowments
Voluniary inLoine includinu donations. gifts, legacies and grants that provide core funding or are of a general nature
is reco¥>nised when the charity has entiilemeni io Ihe income, li is probable ihai ihe intome will be received and Ihe
amouni can be measured wilh $utTicienl reliability.
Di1n￿l/ll11.$ leKacleF
Donations and legacies are recognised on a re¢¢ivable basis when receipt is probable and the amount can be reliably
measured.
Gruiil.s rerelvable
Grants arc reco¥JnL5¢d when the charity has an eniiilement 10 the funds and any conditions linked io the grants have
been m¢t. Wher¢ perforynance condi(ions are attached to the grant and are yel ¢0 be met. the income is reco¥nised &$
a liability and included on the balance sheet &% deferred income to be released.
IIive.Ftnieni Income
Dividends are recognised once the dividend has been declared and notification has been received of ihe dividend
du¢.
Expenditure
All expenditure is recognised once there L5 a legal or constructive obligaiion io thai expenditure, it is probable
seirlement is required and the amount can be measured r¢lÉably. All costs are allocated w rhe applicable expenditure
heading thai aggregaie similar cost5 to that categ(Trry. Where costs cannoi be direc(ly attributed tts particular headings
they have been allocated on a basts con51St¢nt with ihe use of resources. with central staff costs allocated on the
basis of lime 5peni. and depreciation charges alloCa￿d on ihe ponion of the as5et'5 U5¢. Oth¢r sUPPOrt costs are
allocated based on the spread of staff cosls.
Page

Gorran Haven Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2023 (¢ontinyed)
Rfii.fingfund.¥
Th¢s¢ ar¢ costs incuTred in atiraciing volunrary income. the management of inveslments and those incurred in
trdding activities that raise ￿nds.
Cliftriluble arlivilies
Charttable expenditure ¢omprises those costs incuJTed by (he charity in ihe delivery of its activitie5 and s¢rvic¢s for
its ben¢liciari¢s. li includes boih costs th￿ can be alloCa￿d direcily ￿ such acthvilies and those costs of an indirect
natur¢ n¢c¢ssary to support ihem.
Support costs
Support costs include central functions and have been allocated to activity cost ¢8tegories on a basis consistent with
the use of resources. for e.¥ample. allocaiing property costs by floor areas, or per capila, staff costs by the tiine spent
and other cosis by their usage.
Coverngnce costs
These include the costs artributsbl¢ io the ¢harity'$ compliance with consiituiional and sta¢uiory requirements.
including audit. strategic management and trustees meetings and reimbursed expenses.
T8x8tion
The chariry is considered io pass the i¢$is sei oul in Parngraph I Schedule 6 of the Finance Ac£ 20?2 and therefore it
meeis the definition ora charitable company for UK corporJlion lax Purposes. Accordingly. the charity is potentially
exempt from taxation in respect of income or capital gains ￿e1Ved wiihin caie¥ories covered by Chapter 3 Part I I
ol. the Corporation Tax Act ?0 l O or Section ?56 of the Taxalion of Chargeable Gains Act 1993 to the exieni that
Such income or ¥ains are applied e.x¢lusively lo ¢hariiable purposes.
Tgngible fixed 855ets
Individual fixed assets costing £150.00 or more are initially recorded at cosi, less any subsequent accumulated
depreLiaiion and 5ub5¢qU¢lli ac¢urnulaied impairnient losses.
Depreciation and amorti58tion
Deprectation is provided on tangible fixed assets so as io wriie off the cost or valuation. less any ¢stimated residual
value, over their expected useful economic life as follows..
A55et elxss
Buildings
Plant and machinery
Computer equipment
FixtUTes and fittings
Depreeiatlon method #nd rate
?O/o on cosi
20¥0 on cost
200/0 on cost
200/0 QTh Cost
Cash and cash equivalent5
Cash and cash equivalents comprise cash on hand and call deposits. and other short-iemi highly liquid investments
that are readily convertible to a known atnount of and are subject to an insignificant risk of change in value.
Page 9

Gorran Hydven Harbour Trust
Notes to tbe Finaneial Statements for the Year Ended 31 December 2023 (continued)
Fulld 5tructurt
LJnr¢siricied income funds are general funds ihai are available for use at the tNst¢cs discretion in ￿rth¢rance of the
objeciives of the charity.
Restricted income funds are ihose donated for use in a particular area or for srrtifi¢ purposes. the use of which is
resiricied to that area or putpose.
Page 10

Gorran HaTr'en Harbour Trust
Note$ to ¢h¢ Financial Statement5 for the Year Ended 31 Deeember 2023 (continued)
2 Income from donations and legaci¢s
Unrestricted
funds
General
Total
funds
Donations and legaci¢s,'
Donations from individuals
Donations from communiry groups
Gift aid reclaimed
9,002
9.002
5?3
Total for 2023
9,676
9.676
Tol31 for 2022
9.875
9.875
3 Income from other trlding #ctivities
Unrestrieted
funds
General
Tutal
funds
Membership subscTlpiions
Moorin¥> and visitor fees
1.367
10.544
1.36?
10.544
Total for 2023
11,906
11.906
Total for 2022
11.854
11.854
4 Inve5¢m¢nt income
Unrestricted
fund5
Genernl
Total
funds
Interest receivable and similar income;
Interest receivable on bank deposits
Total for 2023
1.278
Totgl for 2022
213
213
Page 11

Gorran Haven Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)
5 Other income
Unrestricted
rund5
General
Restricted
futhds
Total
fund5
Renial income
Big Cellar maintenance ¢ontribulions
1.421
510
510
Total for 202J
1.4?]
510
1.931
Tot41 for 2022
7.30?
6iO
7.932
6 Expenditure on raising funds
al Costs of generxting donations and legacies
Unrestrlcted
funds
Gener#1
Tot#1
(und5
Note
Donations
3.080
3,080
Total for 2023
3,080
3.080
Tot#1 for 2022
?.997
2.997
Pag¢ 12

Gorran Haven Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2023 {continued)
7 Other expendilure
Restricted
fund5
Total
funds
Note
Other re50ur¢¢s ¢xp¢nded
300
300
Total for 2023
JOO
JOO
Total for 2022
846
846
8 An4lysls of governance and support costs
Governance cos15
Lnrestricted
funds
G¢ner•l
Total
fund5
Siatl ¢o$is
Wage5 and salaries
Independenc examiner fees
Other fees paid io examiner5
Depreeiatioft. amortisaiion and other similar costs
Oiher governance ¢osts
7.613
7.613
8?5
3.203
3.?03
Total for 2023
17.064
17.064
Total for 2022
16.520
16.5?0
9 Trustees remuneratlon and eipen5es
No iTU51ee5, nor any persons connected wilh Ihem. have received any remunerdtion from the chariry during the year.
10 Staff cost5
The aggre¥ate payroll costs were as follows..
2023
2022
St8ff co$t5 during the ye8r were:
Wages and salaTie5
7.613
7.518
Page 13

Gorran HaTren Hydrbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2023 {continued)
The monihlj awerage number of persons lincludints senior tnanaD¢tneni / leadership team) employed by the chariry
during ihe )ear expressed as ￿11 lime equivaletlts was as follow5..
2023
2022
No
Employees
No employee received emoluments of more than £60.000 during the year
Page 14

Gorran Haven Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2023 (continued)
I l Ta¥ation
Th¢ charity is a registered charity and is iherefore exempt from t&xation.
12 Tangible fixed avsets
Land and
buildin25
FurTtiture and
equiptllL'nt
Total
Cost
At l January 2023
Additions
Disposals
100.i)00
17.397
1,098
117.397
1.098
At 31 December 20?3
100.o(NJ
11.695
111.695
Depreciation
Ai l January 20?3
Charue for Ihe year
Eliminated on diswsals
12.0¢)0
?.000
3,?04
16.8001
6.8001
A131 December ?0?3
14,000
8.515
Net book VAl￿t
At 31 December ?013
86.0(NJ
3.180
89.180
Ai 31 De¢¢mber 202?
88.0(Y)
3.280
13 Debtors
2023
2022
Prepaymenis
Gif¢ aid recoverable
1,449
150
357
1.599
1,586
14 Cash 8nd cash equival¢nl$
2023
2022
Cash ai bank
83.035

Gorran Hai'en Harbour Trust
Not¢$ to the Financial Statements for the Year Ended 31 December 2023 (continued)
IS Creditors: *mount5 falling due within one year
2023
2022
Accruals
87 j
1.57)
Page 16

Gorr#n Haven Harbour Trust
No¢¢s to the Financlal Statements for the Year Ended 31 December 2023 {continued)
16 Funds
Balan¢¢ al
Balanfe at I
Januarv
2023
Incoming
resources
Roources
expended
December
2023
Transfers
Unrestricl¢d
General
1173.014)
(?1 ?01)
17.064
170
(176.9811
Restricted- The Big Cellar
Mainlenace Fund
(1.3181 ￿510)
300
1701
1.6981
Tot#1 funds
1174.ii_
17.364
(178.6791
Balance at
B#lanee at I
J¥nuary
2022
Incomin8
resources
Resources
expended
December
2U22
Transfer5
Unr¢5tricted
Genernl
{163.285)
{26,2471
16.530
(173,0141
Restricted
(1,5461
630
846
Total funds
164.831
{?6.8771
17.376
1174,332
The specific purposes for which ihe funds are lo be applied ar¢ as follows:
The restricted fund is ihe Big Cellar Mainienance Fund. thi5 fvnd 15 re5tri¢ted purely for the maintenance of th¢ big
cellar for use by the Trust and the other users of the big cellar.
17 Analysis ofnet asse¢5 b¢twttn funds
Unrestrieted
fund5
Gtneral
Total funds at
31 December
2023
Tan4ible fixed assets
Current assets
89.180
89.180
90.3?4
1875
{8?51
Toial nei assets
178.679
178.679
Page 17

Gorran Haven Harbour Trust
Notes to the Financial S¢a¢¢meDts for the Y¢ar Ended 31 December 2023 (continued)
Unrestricted
fund5
General
Total funds at
31 December
2022
Tanuible fixed assets
CuJTent asset5
Current liabilities
91,286
84,6?]
{1.5751
91.286
{ I,)75}
Total net assets
174.3i2
174.33?
18 Analysis of net funds
At31
Decetnber
2023
At l January
2023
Fin#neirt2 efish
flow5
Cash ai bank and in hand
83.035
5.690
88.7?5
Nei debi
8i.Oi5
5,690
88.795
Ai31
December
At I ,l#nu8ry Fin4ncing eash
2022
now$
2022
Ca$h at bank and in hand
73.957
9,083
83,035
Net debt
73,95?
9.083
83.035
Page 18