Charity registration number.. 1172560
Gorran Haven Harbour Trust
Annual Report and Financial Statements
for the Year Ended J l December 2024
Harland Accountants
Ground Floor
Unit J Southview House
St Austell Enterprise Park
St Austell
Cornwall
PL25 4EJ

Gorran HaTr"eD Harbour Trust
Contents (continued)
Reference and Administrative Details
Trustees, Report
2to3
Statement of Trustees, Responsibilities
Statement of Financial Activities
5t06
Balance Sheet
Notes to the Financial Statements
8t0 15

Gorran HaTr"eD Harbour Trust
Reference and Administrative Details
Truslees
G Fox, Chairnian
J Winler, Vice Chairnian
V Gouldsmith
MFOX
R Holmes
C Lobb
J Vercoe
S Decourcey
N Biggs
R Bunney
F Sabey
S Williams
Secretary
Other Officers
G Grimshaw, Harbournlaster
F Dunn. Treasurer
Charity Registration Number
1172560
Principal orriee
27 Treli5pen Park Drive
Gorran Haven
St. Austell
Cornwall
PL26 6HX
Accountants
Harland Accountants
Ground Floor
Unit J Southview House
St Austell Enterprise Park
St Austell
Cornwall
PL25 4EJ
Page I

Gorran HaTr"eD Harbour Trust
Trustees, Report
The trustees present the annual report touether with the financial statements of the charity for the year ended 31
December 2024.
Objectives and activities
Objec15 and aim5
Gorran Haven Harbour Trusls had J main objectives during the period being:
l) the maintenance, improvemenl. proteclion and conservalion of the Gorran Haven Harbour for the public
benefit in local communities and for visilors.
2) educating, inforniing and advising local people and visitors.
J) the promotion of public saftey and the prevention of crime.
Public benefit
Hundreds of local people and visilors enjoy the faciliiies offered by the harbour each year. This includes
mooring, fishing, sunbathing, sheliered swimming. beach games, paintin& phologrdphy.. etc.
All members of the public are pemiitted free access lo the beach and quay, providing they comply with the basic
rules.
The trustees confirn) that they have Complied with the requirements of section 17 of ihe Charities Act 201 I to
have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Use of volunleer5
Volunteers are an integral part of the trusts ongoing operations throughout the year.
Achievement5 and performance
The Fisheman's Cellars constantly needs maintaining. Repair works were carried out by members of the Trust
who freely gave their time and skllls. This meant that the Trust's expenditure for the maintenance was limited to
materlals only.
The usual annual events of the Gala Day and Day on the Sand were held this year. The Trust was able to put on
an event to be remembered. yet again, on Gala Day. The event was extended to include live music on the beach
with a pop-up licensed bar in the evening. The whole event was a great success with visitors: residents all
having a good time. This helped to raise funds for the Trust. The Gala Day and Day on the Sand was onl). made
possible by the help and enthusiasm of volunteers helping on these days.
This year we continued to maintain our CCTV cameras and also ensure that our website functioned correctly.
This was to ensure that we could maximise the Safety and Awareness of both our beach and harbour use, by all
the Members of the public who enjoy the free access to it all year.
It is hoped that 2025 will be another year where we will be able to continue with our normal events to raise
futiire funds required .
Financial review
Policy on reserves
The trustees have agreed to keep a minimum of £IO.(K)O in the bank account to cover a years salaries and
emergency repairs.
Page 2

Gorran HaTr"eD Harbour Trust
Trustees, Report {continlled)
Principalfunding source5
The charity's principal source of funds is the rental of moorings, sand space. boat pound spaces and loft storing
areas.
Fun activities in the summer, hope to include ihe Gala Day and Day on the Sand to once again contribute to
raising funds.
The annual report was approved by the trnstees of the charity on 25 February 2026 and signed on its behalf by:
SIGNED SECURELY
2410212026 at4'.18=30 PM UTC
GFOX
Trustee
Page i

Gorran HaTr"eD Harbour Trust
Statement of Trustees, Responsibilities
The trustees are responsible for preparing the trustees. report and the financial statement5 in accordance with the
United Kingdom Accounting Standards (United Kingdom Generdlly Accepted Accounting Practice) and
applicable law and regulations.
The lalv applicable to charities requires the trustees to prepare fmancial statements for each financial year which
give a true and fair view. of the state of affairs of the charity and of the incoming resources and application of
resources of the charity for that period. In preparing these financial statements, the trustees are required to=
select suitable accounling policies and then apply them consistently-
observe the methods and principles in the Charitie5 SORP-
make judgements and estimates that are reasonable and prudent-
state wheiher applicable accouniing standards have been followed subject to any material departures
disclosed and explained in the financial $￿teMentS- and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
The trustees are responsible for keeping proper accounling records that disclose with reasonable accuracy at any
time the financial position of the charity and enable them to ensure that the financial statements comply with the
Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008. and the provisions of the
constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking
reasonable steps for the prevention and detection of fraud and other irregularities.
The trustees are responsible for the mainlenance and integrity of the corporate and fmancial inforniation
included on the chariiable companv's website. Legislation governing the prepardtion and dissemination of
financial statements may differ from legislalion in other jurisdictions.
Approved by the trustees of the charity on 25 February 2026 and signed on its behalf by..
SIGNED SECURELY
24102r2026 at 4'.18'.30 PM Ufc
GFOX
Trustee
Page 4

Gorran HaTr"eD Harbour Trust
Statement of Finaneial Aetivities for the Year Ended 31 December 2024
Total
2024
Unrestricted
Restricled
Note
Income and Endowtnent5 from:
Donations and legacies
Other trading activities
Investment income
Other income
8.591
8.591
13,475
1,711
425
1,711
425
Total Income
425
24,202
Expenditure on:
Raising funds
Charitable activities
Governance costs
Other expenditure
(J,229)
(50)
(17,694)
(J,229)
(50)
(17,694)
(433)
(433)
Total Expenditure
(20,973)
(433)
(21,406)
Net incomel(expenditure}
Gross transfers between funds
2.804
(170)
(8)
170
2,796
Net movement in funds
2,634
162
2,796
Reconciliation of funds
Total funds brought forward
176,981
1.698
178,679
Total funds carried fon¥ard
16
179,615
1.860
181,475
Total
2023
Unrestricted
Restricled
Note
Income and Endoivment5 from:
Donations and legacies
Other trading activities
Investment income
Other income
9,676
11,906
,278
1,421
9,676
11,906
1,278
1,931
510
Total Income
24,281
510
24,791
Expenditure on:
Raising funds
Governance costs
(J,080)
(17.064)
(J,080)
(17,064)
(300)
Other expenditure
(300)
Total Expenditure
(20,144)
(300)
(20,4LM)
Net income
Gross transfers between funds
4.137
(170)
210
170
4,347
Net movement in funds
i80
The notes on paue5 8 to 15 form an integral part of these financial statements.

Gorran HaTr"eD Harbour Trust
Statement of Financial Activities for the Year Ended 31 Deeember 2024 (continued)
Total
2023
Unrestricted
Restricled
Note
Reconciliation of funds
Total funds brought forward
17J,014
1,318
174,3J2
Total funds Ca￿led forward
16
176,981
1.698
178,679
All of the charity's activitie5 derive from continuing operation5 during the above two periods.
The funds breakdown for 202J is shown in note 16.
The notes on paue5 8 to 15 form an integral part of these financial statements.

Gorran HaTr"eD Harbour Trust
(Registration number: 1172560)
Balance Sheet as at 31 December 2024
2024
2023
Note
Fixed assels
Tangible assets
12
89,180
Current assets
Debtors
Cash at bank and in hand
1.786
94,588
1,599
88,725
14
96,374
90,324
Creditors: Amounts falling due within one year
15
(1,092)
(825)
Net current assets
95,282
89,499
Net assets
181,475
178,679
Funds of the charity:
Restricted- The Big Cellar Maintenace Fund
1,860
1,698
Unrestricted income funds
Unrestricted
179,615
176,981
Total funds
16
181,475
178,679
The financial statements on paues 5 to 15 were approved by the trustees, and authorised for issue on 25
February 2026 and signed on their behalf by:
SIGNED SECURELY
2410212026 #t 4..18..30 PM UTC
GFOX
Trustee
The notes on paue5 8 to 15 form an integral part of these financial statements.

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024
l Accounting policies
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of
Recommended Practice issued in October 2019. the Financial Reporting Standard applicable in the United
Kingdom and Republic of I￿land (FRS 102) and the Charities Act 2011.
Basis of preparation
Gorran Haven Harbour Trust meets the definition of a public benefit entity under FRS 102. The accounts
(financial statements) have been prepared under the hisiorical cost convention M'ith items recognised at cost or
transaction value unless otherwise stated in the relevant note(s) to these accounts.
Going concern
The trustees consider that there a￿ no material uncertainties about the charity's ability to continue as a going
concern.
Income and endowments
Volunlary income including donations. gifts. le£acies and grdnls that provide core funding or are of a general
nature is recognised Th'hen the charity has entiilement to the income, it is probable that the income will be
received and the amount can be measured with sufficient reliability.
Donations ond legacies
Donations and legacies are recognised on a receivable basis when receipt is probable and the amount can be
reliably measured.
Grants receivable
Grants are recognised when the charity has an entiilemeni to the funds and any conditions Ilnked to the grants
have been met. Where perfonnance conditions are attached io the grdnt and are yet to be meL the income is
recognised as a liability and included on the balance sheet as deferred income to be released.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend
due.
Expenditure
All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable
settlement is required and the amount can be measured reliably. All costs are allocated to the applicable
expenditure heading that aggregate similar costs to that categorv. Where costs cannot be directly attributed to
particular headings they have been allocated on a basis consistent with the use of resources, with central staff
costs allocated on the basis of time spent. and depreciation charges allocated on the portion of the asset's use.
Other support costs are allocated based on the spread of staff costs.
Raisingfunds
These are costs incutTed in attracting voluntary income: the management of investments and those incurred in
trading activities that raise funds.

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Charilable activities
Charitable expenditure comprises ihose costs incurred by the charity in the delivery of its activities and services
for its beneficiaries. It includes both costs thai can be allocaied directl), to such activities and those costs of an
indirect nature necessary to support them.
Support costs
Support costs include central funclions and have been allocaied to activity cost categories on a basis consistent
with the use of resources, for example, allocating propeity costs by floor areas, or per capita. stsff costs by the
time spent and other costs by their usage.
Governance costs
These include the costs attribuiable to the charity's compliance with constitutional and statutory requirements.
including audit, strategic management and trustees meetings and reimbursed expenses.
Taxation
The charity is considered to pass the tests set out in Paragraph I Schedule 6 of the Finance Act 2022 and
therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly. the
charity is potentially exempt from taxation in respect of income or capital gains received within categories
covered by Chapter J Part I l of the Corporation Tax Act 2010 or Section ?56 of the Taxation of Chargeable
Gains Act 1992, to the extent that such income or gains are applied exclusively to charltable Purposes.
Tangible fixed a55ets
Individiial fixed assets Costing £150.00 or more are initially recorded at cost, less any Subsequent accumulated
depreciation and subsequent accumulated impairment losse5.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost OT valuation, le55 any estimated
residual value. over their expected useful economic life as folloH's-
Asset class
Buildings
Plant and machinery
Computer equipment
Fixture5 and fittings
Depreciation method and rate
20/0 on cost
200/0 on c05t
200/0 on c05t
200/0 on c05t
Cash and Cash equiTr'alents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-tenn highly liquid
investments that are readily convertible to a know'n amount of cash and are subject to an insignificant risk of
change in value.
Fund slruelure
Unrestricted income funds are general funds thal are available for use at the trustees discretion in furtherance of
the objectives of the charity.
Restricted income funds are those donated for use in a particular area or for specific purposes, the use of which
is restricted to that area or purpose.
Page 9

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
2 Income from donations and legacies
Unrestricted
funds
General
Total
funds
Donations and legacies;
Donations from individuals
Donations from cotntnunity groups
Gift aid reclaitned
7,950
500
141
7,950
500
141
Total for 2024
8,591
8,591
Total for 2023
9,676
9,676
3 Income from other trading activities
Unrestricted
funds
General
Total
funds
Membership subscriptions
Mooring and visitor fees
1,780
11,695
1,780
11,695
Tot21 for 2024
13,475
13,475
Total for 2023
11,906
11,906
4 Investment income
Unrestricted
funds
General
Total
funds
Interest receivable and similar income-
Interest receivable on bank deposits
1,711
1,711
Total for 2024
,711
1,711
Total for 2023
1,278
1,278
Page 10

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
5 Other income
Unrestricted
funds
General
Restrieted
funds
Total
funds
Big Cellar maintenance contributions
425
425
Total for 2024
425
425
Total for 2023
1,421
510
1,931
6 Expenditure on raising funds
a) Costs of generating donations and legacies
Unrestricted
funds
General
Total
funds
Note
Donations
3.229
Total for 2024
Total for 2023
3.080
Pagell

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
7 Other expenditure
Restricted
funds
Total
funds
Note
Other resources expended
433
433
Total for 2024
433
Total for 2023
JOO
8 Analysis of governance and support costs
Governance costs
Unrestricted
funds
General
Total
funds
Staff costs
Wages and salaries
Independent examiner fees
Other fees paid to examiners
Depreciation, amortisation and other similar costs
Other governance costs
7,800
7,800
1,092
2,987
5,815
1,092
2,987
5,815
Total for 2024
17,694
17,694
Total for 2023
17,064
17,064
9 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the
year.
10 Staff costs
The aggregate payroll costs were as follows:
2024
2023
Staff costs during the year were:
Wages and salaries
7,800
7,613
The monthly average number of person5 (including senior management / leadership team) employed by the
charity during the year expressed as full time equivalents wa5 as follows:
2024
2023
Employees
Page 12

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
No employee received emoluments of more than £60,000 during the year
I l Taxation
The charity is a registered charity and is therefore exempt from tsxation.
12 Tangible fixed assets
Land and
buildings
Furniture and
equipment
Total
Cost
At l January 2024
100,000
11,695
111,695
At J l December 2024
loo,000
11,695
11,695
Depreciation
At l January 2024
Charge for the year
14,000
2.000
8,515
987
22,515
2.987
At 31 December 2024
16,000
9,502
25,502
Net book value
At 31 December 2024
84,000
At J l December 202J
86.000
89,180
13 Debtors
2024
2023
Prepayments
Gift aid recoverable
,495
291
1,449
150
1,786
1,599
14 Cash and cash equivalents
2024
2023
Cash at bank
94,588
88,725
15 Creditor5: amount5 falling due within one year
2024
2023
Accruals
,092
825
Page li

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
16 Funds
Balance at
31
Deeember
2024
Balance at
January
2024
Incoming
resources
Resourees
expended
Transfers
Unrestricted
General
(176,981)
(20.548)
17.744
170
(179,615)
Restricted - The Big Cellar
Maintenace Fund
(1,698)
(4?5)
(170)
(1,860)
Total funds
(178.679)
(90,973)
18,177
{181,475)
Balance at
31
December
2023
Balance at I
Januarv
Incolning
resources
Resource5
expended
2023
Transfers
Unrestricted
General
(173.014)
(21,201)
17,064
170
(176,981)
Restricted
(I,J18)
(510)
300
(170)
(1,698)
Total funds
(174,J32)
{21,711)
17,364
(178,679)
The specific purposes for which the funds are to be applied are as follows:
The restricted fund is the Big Cellar Maintenance Fund this fund is ￿strICted purely for the maintenance of the
big cellar for use by the Trust and ihe other users of the big cellar.
17 Analysis of net assets between funds
Unrestricted
funds
General
Total funds at
31 December
2024
Tangible fjxed assets
Current assets
Current liabilities
86,193
96,374
(1,092)
96,374
(1,092)
Total net assets
181,475
181,475
Page 14

Gorran HaTr"eD Harbour Trust
Notes to the Financial Statements for the Year Ended 31 December 2024 (continued)
Unrestricted
funds
General
Total funds at
31 December
2023
Tangible fixed assets
Current assets
Current liabilities
89,180
90,324
(825)
89,180
90,324
Total net assets
178,679
178,679
18 Analysis of net funds
At31
December
2024
At l January
2024
Financing cash
flows
Cash at bank and in hand
88,725
94,588
Net debt
88,725
94,588
At31
Deeember
2023
Ai l January
2023
Financing cash
nows
Cash at bank and in hand
83,035
5,690
88,725
Net debt
5,690
88,725
Page15