Charily registration number-. 1190442 John's Charity CIO Annual Report and Financial Statements for the Year Ended 5 April 2025 WESTCOTTS CMAHTERED ACCOUIITANTS
John's Charity CIO Contents (continued} Reference and Administrative Details Trustees. Repxjrt 2to4 Accountants, Report St8tement of FÉn3ncial Activities Balance Sheet Notes to the Financial Statements 8t012
John's Charlty CIO Reference and Administrative Details P Lewis M Saywell S Lander M Wading Charlty R•glstratlon Numb•r 1190442 Prlnclpal Offlce Clo Mi¢helmores LLP Woodwaler House es Hlll Exeter Devon EX2 5WR A¢¢ountants Westcotts (SWI LLP Chart8r8d Accountants 47 Boulport Street Bamstaple Devon EX31 1SQ Pag¢ 1
John's Charity CIO Tru5teo$' Report The Iruslees present the annual report together with the finand81 statemen15 of the charity for the year ended 5 April 2025. structur•. governance and manag•m•nt Organisalional Structure Thelogal and admlnistrative detai18 are listed on page 1. The trustees who sarvad during the ygar are Ilsted on paga 1. Trustee Appo.inlment and Induction New Tnjstees are appointed by a resolution pa55ed al a PToperfy convened rneeung of th8 chaty Trustees. In selecting individuals for appointment as Tnjslees, the Trusleès must have regard lo the skills. knowledge and experience needed for the efftictive administration of the CIO. Naw Trustees will b8 provldèd with 8 Copy of the current ccfflslltullon of the CIO along wlth a Copy of the 5atesl Trustees, Annual Report and accounts. Governance. Intemal_control and_Risk Management The trustees have reviewed the major risks of the charity and have taken action and ostabli8hed systems which will mitigate any known risks. All policles and procedures are updated ragularfy. Objèetlvos and aetivitiès charitab.le Objecis The objects ol the CIO are to assist in the treatment and care of persons who suffer from mental, physical or age-relaled illness or infirmity of any description including those who are in need of rehabilitation as a result of such Illness or infimiity, by the provision of such facjlities, services and support as the Trustees think fil, In any part of England but induding in particular West Somersèt and North and W8$1 Devon. Public Benefit Throtjgh OUT work, we beliwe that wa have fulfilled our obligation lo be of benefit to those people of West Somerset and Noth and Wesl Devon, or any charitable institution wherever situated in England In assisting In mental health issues in these areas. The Tnjslees further consider that they have complied with the duty, imposed by s17151 of th¢ Charibes Act 2011, to have due regard for the guidance published the Charity Commlssion. Achievem$nts and perforniance Reviow of Actimtios and Athievements_April 2025 During the year lo April 2025 we were able to continue to help thosa Charities in our local community and fvrther afield by providing grants to help with various projècts. Page 2
John's Chartty CIO Trustees. Report (continued) HospisGare rereived further funds towards their Bereavement counselling and an adjustsnenl lo their premise5 to allow them function even more efficiently and Madewell received further funding towards a new minibus to assst in the transportation of their clients. We were particularfy pleased lo be able lo help n8lion81 charities such as th8 Strok8 Association to assist them in their client's mental health challenges post a stroke and MND lo assist their client'5 and families in their mentsl health challenges following diagnosis of this currently incurable disease. We provided a sen50ry garden and Landscaping work al Wesl Heanlon 8nd contribulgd signifi¢anUy lo a new hydro pool at Northam Care Trust. As we move in 2025 we have now very nearfy exltnguished our fiJnd3 and will look to wnd the Charity up although this m8y gxtend In 2026. Through our work, we believe that we have fulfilled our obligation to be of benefit to Ihose peOe of Wesl Sornersel and North and West Devon. or 8ny Charitable institution wherever sltuated in England in assisting in rnental health issues in these areas. The Trustees further consider that they have o)mplied with the duty, imposed by s1715) of the Charities Act 2011. to have due regard for the guidance pttblishèd th8 Charity Commission. It only Temains for me to thank the Trustees for their enorrnous hard work and dedication in running th¥ Charity. Thoy aro a real credit to Ih8ir local community. Fift#neial rèvièw During the year the only income the charity received was interest lotalling £363 {2024= £7201. There were grdnts paydble in the year lotalling £209.63712024: £241.9461. At the year end the were total unrestricted funds of £13.341 (2024 £222,998). Of these funds £13.72812024". £223.4221 represent the bank balance. Reservgs Policy The charity was Sel up to distribute fvnds from the lats John Page's eslalo. Grants aro applied for and dislribtjtéd from these funds in accordance wth the charitable objecb'ves. Costs incurred outside of grant distributions are minirnal and $0 the trustèès do not feel a rèsarves poll¢y is n&cary. Investment powers. policy and performance The Charity has th8 powar to makè Inv8Stments which the twstees feel is appropriate to the charity. Any surplus fvnds are held in intsiest bearing accounts. Pago 3
John's Charity CIO Trustees, Report (continued) Statement of Trustees. ResponslbllW•s The trustee$ are responsible for preparing the trustggs. report and the financial statements In accordance wth the Uniled Klngdom Accounting Standards (United Kingdom Gen8rally Acceptsd Accounting Pracli¢el and applicable law and regulations. The law applic8ble lo charits'es requires the Irustefjs lo prepare financial stalemenis for •ach fin8n¢ial year which give a true and lair view of the stsle of affairs of the charity and of thè Encorning resources and application of resources of Ihe charity for that period. In pparing these financial statements. the Iruslees are required lo.. s818ct suitsble accounting policies and then apply them conslstenuy. obs8Ne the methods and principles in the Cha¢$ SORP.. makejudgemenls and estimates that 8re reasonable and prudent.. state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financi81 staternents., and prepare the financial statements on the going concern basis unless it is inappropriats lo presume that the tharity will continue in business. The trustee$ are responsible for keepin9 proper accounting record5 that disdose with reasonable accuracy at any time the financial position of the charity and enable them to ensurè that the financial statements comply with the Charities Act 2011, the Charities IAccounts and Reports) Regulations 2008, and the provisions of the conslilution. The trust8es are also responsible for safeguarding the assets of the charity and hence for taking $Sonable steps for the prevention and d$le¢lion of fraud and other irregUlare$. The trustees ara responsible tor the rnainlenance and integrity of the corporate and finanaal infonnalion included on the chariiable companls website. Legislation goveming the prapardlion and dlssemination of financial statèments rnay differ from legislation in other jurisdiction5. Thea be rt was approved by the thjslees of the charity on .................... and Signed on its by.. PLe Trustee Page 4
Chartered Accountants. Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of John's Charity CIO for the Year Ended 5 April 2025 In order to asssst you to fulfil your duties undér the Charf(ies Act 2011. we have prepared for your approval tha a¢counts of John's Charity CIO for the year 8ndad 5 April 2025 85 set out on pages from the companys auntIng records and from infomiation and explanations you have given us. As a practising member fimi of the Instituto of Chartered Accountants in England and Wal&s IICAEWI wtr 3rtr subject lo its ethical and other professional requiremènts which are detailed al httpjlwww.icaew.comlenlm8mberslregulations-stan¢Jards4nd4Juidancel. Thi5 report i8 rnade solely to the board of directors of John's Charity CIO. as a by. in accordan¢e wilh the lernis ofouf engagement letter. Our work has been undertaken solely lo prepare for wjur approval the financial statements of John's Charity CIO and 51ale those matters that we have agregd lo sl8le lo the board of directors of John's Charrty CIO. as a body, in this report. in accordance ICAEW Technical Release 07116 AAF. To the fulle51 extent pemiitted by law. we do not a¢p1 or assLJme responsibility lo anyone other than John's Charity CIO and its board of directors as a body for our work or for this report. 11 is your duty lo ensure that John's Charity CIO has kept adequats accounting rocords and to prèp8r ststutory accounts that gwe a true and fair view of the assets, liabilities, financial position and of John's Gharity CIO. You consider that John's Charfty CIO Is gxgmpt from the statutory au¢J requirernenl for the year. We have not been in51rucled to cary out an audit or a re8W of the accounts of John's Charity CIO. For this reason, we have not verified the accuracy or completeness of thg a¢¢ounling records or Snfomation and explanations you have given to us and we do not, thereft)re, express any opinion on the statutory accounts. Westcotts ISWI LLP Chartered Accountants Bamstaple Devon EX31 1SQ Date:............................. Pag8 5
John's Charfty CIO Statement of Financial Activities for the Year Ended 5 April 2025 Unr•8trlctsd funds Total 2025 Total 2024 Incomo and Endowments from: Investment income 363 363 720 Totsl Income 363 363 720 Expondltur• on: Charitsblg activitiès 210.020 210.020 242,486 Total expendiluro 210,020 210.020 242,486 Net eXnd1[re 209.657 209.657 241,766 Nel movement in lunds {209.6571 1209.6571 1241.766) R•eonciliatlon of funds Total funds brought fOard 222,998 222.998 464.764 Total lunds carriad forward 10 13,341 13,341 222,998 All of the charity'5 activities derive from ctsnlinuing operations dudng the above ttyo periods. The funds breakdown for 2024 is shown in note 10. The notes on pag8$ 8 to 12 form an Integral part of those flnancSal statements. Page 6
John's Charity CIO (Registration number: 1190442) Balance Sheet as at 5 Aprll 2025 2025 2024 Note Current a55ets Cash al bank and in hand 13,728 223.422 Creditors: Amounts falllng du• wlthln one ypar 387 424 Net assets 13,341 222,998 Funds of tho charlty: Unrestrtcted Income fund$ unStriCted funds 13.341 222,998 Total fund$ 10 13.341 222.998 Thè fina alements on pages 6 10 12 wfj approved by the Iruslee5, and authorised for Issue on and signed on their behalf by. P Lewis Trustee The notes on pages 8 to 12 fomi an Integral part of these finartcial ststements. Page 7
John's Charity CIO Notes to the Financial Statements for tho Year Ended 5 April 2025 1 Accounting policl•s Stotpment of compliance The financial $lalernents have b88n prepared in accordance with the second adition of the Charittes Statement ol Recommended Practice issued in Octob8r 2019. the Financial Reporting Stsndard applicable in ihe United Kingdom and R9publlc of Irèland IFRS 1021 and the Charities Act 2011. Basis of preparation John's Charity CIO mee15 the definition of a public benafit gntity under FRS 102. Th8 accounts lfln8ncial 51alementsl have been prepared under the historical cost convention with items recognlsed al cost OT transaction value unless otherwise ststed in the relevant notelsl lo these accounts. The financlal stat8rn8nts have been prepared in 8lerfing whlch is thg functional currency of the charity. Going concern The trustees consider ihal there arg no material uncertaintlg5 about the charitys ablllty lo oJntinua as a going concem. Incomè and endowm•nt$ Expenditure All expenditure is recognised once ther8 Is a legal OT constructive obligation to that exnlIure. it is probable setuernenl Is requlred and the amounl can be measured reliabSy. Al costs are allocated to the applicable expenditure heading that aggrggate similar costs to that tagory. Where costs cannot b8 directly attributed to particular headings they have been allocated on a basis consistent with the US8 of rgsource5, with central staff costs allocated on the basis of ts'me spent. and depreaatKJn charges allocated on the PQTtion of the asset's use. Other support costs are allocatsd basoij on the spread ol staff costs. Charltable actfvlues Charitable expenditure comprises thosè cos15 incurred by the ¢harity in the delivery ol ils activities 8nd Services for its beneficiaries. It includes both costs that be allocated direciiy to such activitiès and those Costs of an indirect nature necessary to support them. Grant provlslons Provisrons for grants are made when the intention to make a grant has been communicated to tho reapient but ther8 1$ uncertainly about either the liming of the grant or the amount ol grant payable. Cash and cash equivalents Cash and cash equivalents comprise cash on hand and call deposits. and other short-tem) hl9hly liqurd investments that are readily convertible lo a known amount of cash and are subjgrt lo an insignificant risk of ¢hange in value. Fund structur• Unrestricted income funds aw general funds that are available for use at Ihe trustees discretion in furtherance of lh& objectives of the charity. Page 8
John's Charlty CIO Notes to the Financial Statements for the Year Ended 5 April 2025 (continued) Finaneial Instruments Classlffcatlon Financial assets and financial liabilities are recognised when the charity becL)me5 a party lo the ntradual provisions of the instrument. Financial liabilities and equity instruments are dassified according to the substance of the ¢ontractual arrangements entered into. An equity instrument 1$ any contract th81 gvidèn¢os a re&dual interest in Ihe asseis of the charity after deducting all of its liabilities. R•oognltlon and measurement All financial assets and liabilities are init¢ally meas¥Jred at transaction price lincluding transaction costs), except for thos8 financial assets classifiod as at fair valye through profit or loss, which aro inibally measured at lair value Iwhich is nomially the transaction price excluding transaction coslsl. unless the arrangement conslitules a financing transaction. If an arrangement conslitules a financing transaction. the financial asset or financial liability is measured at the present vaue of the fulura payments discounted at a market rale of interest for a Similar debt instrumgnl. Financial assets and liabilitigs arg only offset in tho statement of financial Position when. and only vthen there exists a legally enforceable right to sel off the recognised amoun15 and the charity intends either lo setue on a nel basis, or to realise the asset alld settle the liability simultaneously. Financial assets are derecognised when and only when al the contractual rights lo the cash flows from the financial asset expire or are settled, bl the charity transfers to another party subslanb'ally all of the risks and rewards of ownership of the financial asset, OT cl the Charity, despite having tained $ome, bul not all. significant risks and rewards ol ownership, has transferred control of the asset lo another paty. Financial liabilitr'es are derecognised only when the obligation speclfied in the contract is discharged, cancelled or expires. 2 Investment In¢ome Unrèstrict8d funds Gonoral Total 202S Interest recewabte on bank deSItS 363 363 Unrestricted funds General Total 2024 Interest r8e8ivablè Dn bank deposits 720 720 Page 9
John's Charity CIO Notes to the Financial Statements for the Year Ended 5 April 2025 (contlnued) 3 Expendlture on chartlablo a¢tlvltle$ Unre5trtcted funds G¢ngral Total 2025 Note Grant lunding of activities located support costs 209,637 383 209.637 383 210,020 210.020 Unrestrlcted funds G•n•ral Total 2024 Noto Grant funding of activities Allocated support cosis 241.946 540 241.946 540 242,486 242,486 4 Analys58 of support costs Support costs allocated to charltable actlvltl•s Support costs Total 2025 Totsl 2024 Wèbsite hosting untancy fee3 Bank charges 60 420 60 323 60 323 60 383 383 540 Page 10
John's Charity CIO Notes to the Financial Statements for the Year Ended 5 April 2025 (continued) 5 Grant-rnakirtg Analysis of grants The support c£Jsts associated wth grant-making are £Nil15 Aprfl 2024 - £Nill. Below are details of materi81 grants made to institutions. 2025 2024 Name of institution Bickford Rest Centre Made Well Northam Care Trust Strawpatch Project Survivors Allian Clarity Ilfra¢ombe Men's Shed West Hoantgn Ltd Royal Marines Hospicecare Stroke AssocSation Motor Neurono disease 10,526 84,000 28,500 44,847 40.000 3.128 8,183 7,200 51,783 74,383 10,000 18.500 19,880 20,000 30,000 209,638 241,292 6 Trustees T•muneration and expensès No trustees, nor any persons connecled vAth them. have received any remLtneration from the charity during the year. No trustees have received any reimbursed oxpenses from tha charity during thè year. 7 Staff costs The average head count of employees dLtring the year was Nil12024.' Nill. No employee received emoluments of more than £60.000 during the year Cash and $h equivalents 2025 2024 Cash at bank 13.728 223.422 Page 11
John's Charity CIO Not8S to the Financlal Statements for the Year Ended 5 April 2025 (continued) 9 Creditors: amounts falling due within one year 2025 2024 Ac¢ru815 387 424 10 Funds Balance at 6 April 2024 Incoming rèsourcès Resoufces èxpènded Balance at 5 April 2025 unrestrIct funds General General Funds 222,998 210.020 13,341 Balance #t 6 Aprfl 2023 Incomlng rosources Resources expended Balanc• at 5 Aprll 2024 Unrèstrlctéd funds General General Funds 464,764 242,486 222.998 11 Anal1* of net a$$ets between fundg Total funds at 5 Aprll 2015 Unrestricted funds Current a55ets Current liabilities 13,728 387 13,728 387 Total nel assets 13.341 13,341 Total funds at S Aprll 2024 Unrestricted funds Current assets Current liabilities 223,422 424 223,422 424 Total net assets 222,998 222,998 12 Related party transactions There were no lated paty transactions in tha yèar. Page 12