2024-12-31-accounts

Charity number: 1172768

ELEANOR HARRIS CIO UNAUDITED TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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ELEANOR HARRIS ClO

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CONTENTS

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	Page
Reference and administrative detalls ofthe Charity, its Trustees and advisers	1
Trustees’ report	2-4
Independent examiner's report	5-6
Statement offinancial activities	7
Balance sheet	8
Notestothefinancialstatements	9-19

ELEANOR HARRIS CIO

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

Trustees Henry Bridge John Davies Faye Dickson Sarah Lea Clive Williams

Charity registered number 1172768 Principal office Balfours, New Windsor House Holsworth Park Oxon Business Park Bicton Heath Shrewsbury SY3 5HJ Accountants WR Partners Chartered Accountants Belmont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

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ELEANOR HARRIS CIO

a SSS A TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

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The Trustees present their annual report together with the financial statements of the Charity for the year from 1 January 2024 to 31 December 2024. The Trustees confirm that the Annual report and financial statements of the ClO compiy with the current statutory requirements, the requirements of the CIO's governing document and the provisions of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (update effective 1 January 2019).

Objectives and activities

a. Policies and objectives

The objects of the CIO are to promote and support the advancement of education of young people in the areas of Baschurch and Weston Lullingfields and the support of the two primary school and of local Cubs, Brownies, Girl Guides, Scout Groups and Church Youth Groups and the provision maintenance and support of such groups, educational establishments, activities and equipment.

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)'.

b. Strategies for achieving objectives

The Charity achieves its objectives by annual donation requests made by Baschurch CE Primary School and Weston Lullingfields Pirmary School, local Cubs, Brownies, Girl Guides, Scout Groups and Church Youth Groups. Detailed donations requests are directed to Trustees and considered for approval at a Trustees Meeting in January of each year.

Charitable funds are raised through rental income from Charity’s fixed assets and CCLA investment portfolio.

Achievements and performance

a. Review of activities

In meeting its charitable objectives, donations were made to both Weston Lullingfields Primary School and Baschurch CE Primary School, along with some smaller donations to local organisations. The main focus on donations was improvement on access to IT increasing the number of laptops and tablets available to pupils and enhancement of Music Education through specialist teaching. Whilst meeting these objectives the Charity has continued to maintain and improve the properties within the Estate for the future.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

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ELEANOR HARRIS CIO

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

b. Reserves policy

Reserves in 2024 amount to £5,197,767 (2023: £5,082,694) this includes investment property, investments and cash £197,727 (2023: £118,612). Free reserves (excluding investment property) amounted to £1,156,767 (2023: £1,047,694).

Cash reserves are held in case of any liabilities with regard to Landlord maintenance and repairing obligations. Investments funds are held by the CCLA Investment Management Limited and can be easily liquidated if required.

Structure, governance and management

a. Constitution

The Charity is registered as a Charitable Incorporated Organisation in England and Wales, and has a registered charity number 1172768. It was set up and is constituted under a Constitution dated 21st February 2017. The CIO formerly operated as a charitable will trust with all of its assets and liabilities being transferred into the ClO on incorporation.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the constitution.

c. Organisational structure and decision-making policies

The charity holds a minimum of three Trustee meetings a year to oversee the management of the Charity.

The day to day running of the Charity is delegated to the Managing Agents, Messrs Balfours LLP who are in regular contact with the senior Trustee and other Trustees as appropriate.

d. Policies adopted for the induction and training of Trustees

Each Trustee is given a copy of the Charity’s Constitution, a copy of ClO’s latest trustees’ annual report and statement of accounts. All new Trustees are also given a tour of the Charity’s estate and briefed by the senior Trustee.

Plans for future periods

Future developments

In meeting its charitable objectives, the Charity will continue to maintain and improve the properties within the Estate for the future.

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ELEANOR HARRIS CIO

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

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Statement of Trustees’ responsibilities

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:

• e select suitable accounting policies and then apply them consistently; e observe the methods and principies of the Charities SORP (FRS 102); e make judgments and accounting estimates that are reasonable and prudent;

• ° state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and expiained in the financial statements;

• e 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 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 their behalf by:

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John Davies

Date: ZS /o&/2025

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ELEANOR HARRIS CIO

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

Independent Examiner's Report to the Trustees of Eleanor Harris ClO (‘the Charity’)

| 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’),

| 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 | have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

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ELEANOR HARRIS CIO

near INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

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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.

| 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.

| have completed my examination. | 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. 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.

| 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 | might state to the Charity's Trustees those matters | am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, | 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: } ONAL. a| wee Ukd ~ Dated: 2 L S¢/a bey €yyq S J Tweedie BSc FCA DChA WR Partners Chartered Accountants Beimont House Shrewsbury Business Park Shrewsbury Shropshire SY2 6LG

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ELEANOR HARRIS CIO

eee ee eee n ee eee eee EEO STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 DECEMBER 2024

		Unrestricted	Total	Total
		funds	funds	funds
		2024	2024	2023
	Note	£	£	£
Income from:
Investments	3	132,249	132,249	129,505
Other income	4	-	-	(774
Total income		132,249	132,249	128,731
Expenditure on:
Charitable activities		55,297	§5,297	57,947
Total expenditure		55,297	55,297	57,947
Net Income before net gains on investments		76,952	76,952	70,784
Net gains on investments		32,121	32,121	88,132
Net income/(expenditure)		109,073	109,073	158,916
Netmovement in funds		109,073	109,073	158,916
Reconciliation offunds:
Total funds brought forward		5,082,694	5,082,694	4,923,778
Net movement in funds		109,073	109,073	158,916
Totalfundscarriedforward		5,191,767	5,191,767	5,082,694

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

The notes on pages 9 to 19 form part of these financial statements.

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ELEANOR HARRIS ClO

cum I ST EL LL LL LLL a	cum I ST EL LL LL LLL a	cum I ST EL LL LL LLL a	cum I ST EL LL LL LLL a
	BALANCE	SHEET
FORTHE	YEAR ENDED	31 DECEMBER 2024
		2024	2023
	Note	£	£
Fixed assets
Investments	10	957,029	924,908
Investment property	9	4,035,000	4,035,000
		4,992,029	4,959,908
Current assets
Debtors	11	10,244	13,005
Cash at bank and In hand		197,727	118,612
		207,971	131,617
Creditors: amounts falling due within one
year	12	(8,233)	(8,831)
Netcurrent assets		199,738	122,786
Total assets less current liabilities		5,191,767	5,082,694
Total netassets		§,191,767	5,082,694
Charity funds
Unrestricted funds	13	5,191,767	§,082,694
Totalfunds		5,191,767	5,082,694

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

John Davies

Date: er, S Joa /z02 C

The notes on pages 9 to 19 form part of these financial statements.

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_ ELEANOR HARRIS CIO

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

1. General information

This is a Charitable Incorporated Organisation, situated in the United Kingdom. The principal place of business is the pincipal office, the address of which is provided on Page 1. The principal activity of the Charity is to promote and support the advancement of education of young people in the areas of Baschurch and Weston Lullingfields and the support of the two primary schools and of Local Cubs, Brownies, Girl Guides, Scout Groups and Church Youth Groups and the provision maintenance and support of such groups, educatlonal establishments, activities and equipment.

1. Accounting policies

2. 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.

Eleanor Harris ClO meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

• 2.2 Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason they continue to adopt the going concern basis in preparing the financial statements.

• 2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

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ELEANOR HARRIS CIO

Lh a SS eRae NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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1. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. .

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 Investments

Fixed asset investments are stated at market value at the balance sheet date. Any movmenets in market value arising during the year are shown as unrealised gains or losses in the Statement of Financial Activities. Investments comprise investment property and share portfolios. Investment property is valued using a diectors' estimate of the market value, supported by professional valuations as appropriate. Shares are reviewed annually through online stock exchange websites.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7. Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

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ELEANOR HARRIS CIO

EEE EEE EEE ——————— EE || NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 ee en a ee ee eee

2. Accounting policies (continued)

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.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

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ELEANOR HARRIS CIO

A AAAS NN NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

3. Investment income

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Unrestricted Total Total
funds funds funds
2024 2024 2022
£ £ £
Local investment properties - rent 116,974 116,971 114,467
Investment income 14,693 14,693 14,491
Wayleave 685 §85 547
132,249 132,249 129,505
Total 2023 129,505 129,505
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4. Other incoming resources

Insurance claims received

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Total 2023
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Unrestricted Total Total
funds funds funds
2024 2024 2022
£ £ £
- - (774)
(774) (774)
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ELEANORHARRIS CIO

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

5. Analysis of grants

	Grants to	Total	Total
	Institutions	funds	funds
	2024	2024	2023
	£	£	a
Grants to institutions	19,400	19,400	18,000
Total 2023	18,000	18,000
The Charity has made the following material grants to institutions during the year:
		2024	2023
		£	£
Name of institution
Baschurch CE Primary School		13,000	12,000
Weston Lullingfields Primary School		5,000	4,000
Boreatton Scout Group		-	800
1st Baschurch Brownies		600	600
{st Baschurch Guides		800	600
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		19,400	18,000
		19,400	18,000

6. Analysis of expenditure by activities

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Activities Grant
undertaken funding of Support Total Total
directly activities costs funds funds
2024 2024 2024 2024 2023
£ £ £ £ £
Expenditure on charitable
activities 30,154 19,400 5,743 55,297 57,947
Total 2023 36,739 18,000 3,208 57,947
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ELEANOR HARRIS CIO

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

6. Analysis of expenditure by activities (continued)

Analysis of direct costs

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|||||||||| |---|---|---|---|---|---|---|---|---| |Charitable|Total|Total| |activities|funds|funds| |2024|2024|2023| |£|£|£| |Farm|repairs|and|maintenance|-|.|1,798| |Residential|repairs|and|maintenance|8,771|8,771|16,171| |Insurance|6,835|6,835|6,106| |Rents|paid|129|129|79| |Management|fees|14.419|14,419|12,585| |30,154|30,154|36,739| |—IIIII=__=—o—————=—=—=anza=——| |Total-2023|36,739|36,739| |Analysis|of support|costs| |Charitable|Total|Total| |activities|funds|funds| |2024|2024|2023| |£|£|£| |Utilities|952|952|557| |Professional|fees|2,202|2,202|-| |Governance|2,589|2,589|2,657| |5,743|5,743|3,208| |Total|2023|3,208|3,208| |7.|Independent|examiner's|remuneration| |2024|2023| |£|£| |Fees|payable|to|the|Charity’s|independent|examiner|for the|independent| |examination|of the|Charity's|annual|accounts|2,436|2,340|

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ELEANOR HARRIS CIO

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

8. 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).

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ELEANOR HARRIS ClO

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

9. Investment property

	Freehold
	Investment
	property
	£
Valuation
At 1 January 2024	4,035,000
At31December2024	4,036,000

The valuation of property and land held by the charity was carried out in 2021 by Balfours LLP. There are No restrictions on the ability to realise investment property, or on the remittance of income and proceeds of disposal subject to working within the objects of the charity and the constitution thereof.

The majority of the properties included within the valuation had been inherited from the original charitable will trust and due to their age, did not have a recorded cost.

The Trustees consider the carrying value of £4,035,000 is still representative of the value of the property on an open market basis.

10. Fixed asset investments

	Unlisted
	investments
	£
Cost or valuation
At 1 January2024	924,908
Revaluations	32,121
At 31 December2024	957,029
Net book value
At 31 December 2024	957,029
At31December2023	924,908

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

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11. Debtors

	2024	2023
	£	£
Duewithin oneyear
Trade debtors	10,244	13,005
	10,244	13,005

12. Creditors: Amounts falling due within one year

	2024	2023
	£	£
Trade creditors	5,797	6,491
Accruals	2,436	2,340
	8,233	8,831

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ELEANOR HARRIS ClO

Ew a A RA NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

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13. Statement of funds

Statement of funds - current year

						Balance at
	Balance at 1					31
	January 2024	Income	Expenditure	Transfers in/out	Gains/ (Losses)	December 2024
	£	£	£	£	£	£
Unrestricted
funds
Propertyfund	4,035,000	116,971	(30,154)	(86,817)	.	4,035,000
General fund	1,047,694	15,278	(25,143)	86,817	32,121	1,156,767
	5,082,694	132,249	(55,297)	-	32,121	5,191,767
	TT ——				——eE	__
Statementoffunds	funds- prioryear
						Balance at
	Balance at					31
	1 January 2023	Income	Expenditure	Transfers in/out	Gains/ (Losses)	December 2023
	£	£	£	£	£	£
Unrestricted
funds
Property fund	4,035,000	114,467	(36,739)	(77,728)	-	4,035,000
General fund	888,778	14,264	(21,208)	77,728	88,132	1,047,694
	4,923,778	128,731	(57,947)	-	88,132	5,082,694

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ELEANOR HARRIS CIO

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

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1. Analysis of net assets between funds

Analysis of net assets between funds - current perlod

Analysis of netnet assets between funds - current perlod
	Unrestricted funds	Total funds
	2024	2024
	£	£
Fixed asset investments	957,029	967,029
Investment property	4,035,000	4,035,000
Current assets	207,971	207,971
Creditors due within oneyear	(8,233)	(8,233)
Total	5,191,767	5,191,767
Analysis ofnetassets between funds- prior period
	Unrestricted funds	Total funds
	2023	2023
	£	£
Fixed asset investments	924,908	924,908
investment property	4,035,000	4,035,000
Current assets	131,617	131,617
Creditors due within one year	(8,837)	(8,831)
Total	5,082,694	§,082,694

15. Related party transactions

During the year ending 31 December 2024 there has been one related party transaction of £ 2,430 (2023:£2,430), with Trustee H Bridge. The holding known as Baggy Moor is a farm tenancy held by PJ & FP Bridge & Sons of which H Bridge has been a partner in since 1 January 2023. This tenancy pre dates H Bridge's Trusteeship and there are no outstanding balances as at 31 December 2024.

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