**REGISTERED CHARITY NUMBER: 1192459**
## **REPORT OF THE TRUSTEES AND**
## **UNAUDITED FINANCIAL STATEMENTS**
**FOR THE YEAR ENDED 31 JULY 2025**
## **FOR**
## **CLAVERDON FIELDS CHARITABLE TRUST**
HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
**CLAVERDON FIELDS CHARITABLE TRUST**
**CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 31 July 2025**
|||**Page**||
|---|---|---|---|
|**Report of the Trustees**|1|to|2|
|**Independent Examiner's Report**||3||
|**Statement of Financial Activities**||4||
|**Balance Sheet**||5||
|**Notes to the Financial Statements**|6|to|8|
|**Detailed Statement of Financial Activities**||9||
**CLAVERDON FIELDS CHARITABLE TRUST**
## **REPORT OF THE TRUSTEES for the year ended 31 July 2025**
The trustees present their report with the financial statements of the charity for the year ended 31 July 2025. The trustees have adopted the provisions of 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).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and activities**
The charity's objective is to advance such charitable purposes for the public benefit as the trustees see fit. The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Charity should undertake.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable Activities**
During the year, the Trust received donations amounting to £35,000 (2024: £40,000), which together with the receipt of a gift aid reclaim of £3,750 (2024: £5,000), resulted in total income of £38,750 (2024: £45,000).
Charitable donations made to good causes during the year amount to £42,000 (2024: £49,000).
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
The charity was established by a charitable trust deed and registered as a charity on 20th July 2020, with charity number 1192459.
## **Organisational structure**
The charity is currently managed by three trustees who are collectively responsible for all operational and non operational activities.
The trustees acknowledge their responsibilities for identifying and disclosing transactions with related parties. None of the trustees receive remuneration or other benefits.
## **REFERENCE AND ADMINISTRATIVE DETAILS**
## **Registered Charity number**
1192459
## **Principal address**
Claverdon Fields Church Road Claverdon Warwickshire CV35 8PB
## **Trustees**
G P Bates J M Bates M J G Bates
## **Independent Examiner**
Mark Ashfield FCA HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
Page 1
**CLAVERDON FIELDS CHARITABLE TRUST**
## **REPORT OF THE TRUSTEES for the year ended 31 July 2025**
Approved by order of the board of trustees on 5 December 2025 and signed on its behalf by:
M J G Bates - Trustee
Page 2
## **INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF CLAVERDON FIELDS CHARITABLE TRUST**
## **Independent examiner's report to the trustees of Claverdon Fields Charitable Trust**
I report to the charity trustees on my examination of the accounts of Claverdon Fields Charitable Trust (the Trust) for the year ended 31 July 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.
## **Independent examiner's statement**
I have completed my examination. I confirm that no material 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 Trust 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 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.
I 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.
Mark Ashfield FCA The Institute of Chartered Accountants in England and Wales
HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT
5 December 2025
Page 3
## **CLAVERDON FIELDS CHARITABLE TRUST**
## **STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 July 2025**
|**2025**
**Unrestricted**
**fund**
Notes
**£**
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**38,750**
**EXPENDITURE ON**
Other
**42,000**
**NET INCOME/(EXPENDITURE)**
**(3,250)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**10,005**
**TOTAL FUNDS CARRIED FORWARD**
**6,755**|2024
Total
funds
£
45,000
49,000
(4,000)
14,005
10,005|
|---|---|
The notes form part of these financial statements
Page 4
## **CLAVERDON FIELDS CHARITABLE TRUST**
## **BALANCE SHEET 31 July 2025**
|**2025**
**Unrestricted**
**fund**
Notes
**£**
**CURRENT ASSETS**
Cash at bank
**6,755**
**NET CURRENT ASSETS**
**6,755**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**6,755**
**NET ASSETS**
**6,755**
**FUNDS**
4
Unrestricted funds
**6,755**
**TOTAL FUNDS**
**6,755**|2024
Total
funds
£
10,005
10,005
10,005
10,005
10,005
10,005|
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 5 December 2025 and were signed on its behalf by:
M J G Bates - Trustee
The notes form part of these financial statements
Page 5
**CLAVERDON FIELDS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS for the year ended 31 July 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
## **2. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 31 July 2025 nor for the year ended 31 July 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 31 July 2025 nor for the year ended 31 July 2024.
## **3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES**
|||Unrestricted|
|---|---|---|
|||fund|
|||£|
|**INCOME AND ENDOWMENTS FROM**|||
|Donations and legacies||45,000|
|**EXPENDITURE ON**|||
|Other||49,000|
|**NET INCOME/(EXPENDITURE)**||(4,000)|
||Page 6|continued...|
**CLAVERDON FIELDS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2025**
|**3.**|**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**|**ACTIVITIES - continued**|
|---|---|---|
|||Unrestricted|
|||fund|
|||£|
||**RECONCILIATION OF FUNDS**||
||Total funds brought forward|14,005|
||**TOTAL FUNDS CARRIED FORWARD**|10,005|
|**4.**|**MOVEMENT IN FUNDS**||
||**Unrestricted funds**|Net
movement
At
At 1.8.24
in funds
31.7.25
£
£
£|
||General fund|**10,005**
**(3,250)**
**6,755**|
||**TOTAL FUNDS**|**10,005**
**(3,250)**
**6,755**|
||Net movement in funds, included in the above are as follows:||
||**Unrestricted funds**|Incoming
Resources
Movement
resources
expended
in funds
£
£
£|
||General fund|**38,750**
**(42,000)**
**(3,250)**|
||**TOTAL FUNDS**|**38,750**
**(42,000)**
**(3,250)**|
||**Comparatives for movement in funds**||
||**Unrestricted funds**|Net
movement
At
At 1.8.23
in funds
31.7.24
£
£
£|
||General fund|14,005
(4,000)
10,005|
||**TOTAL FUNDS**|14,005
(4,000)
10,005|
||||
continued...
Page 7
**CLAVERDON FIELDS CHARITABLE TRUST**
## **NOTES TO THE FINANCIAL STATEMENTS - continued for the year ended 31 July 2025**
## **4. MOVEMENT IN FUNDS - continued**
Comparative net movement in funds, included in the above are as follows:
||Incoming|Resources|Movement|Movement|
|---|---|---|---|---|
||resources|expended|in funds||
||£|£||£|
|**Unrestricted funds**|||||
|General fund|45,000|(49,000)||(4,000)|
|**TOTAL FUNDS**|45,000|(49,000)||(4,000)|
A current year 12 months and prior year 12 months combined position is as follows:
|**Unrestricted funds**|At 1.8.23
£|Net
movement
At
in funds
31.7.25
£
£|
|---|---|---|
|General fund|14,005|(7,250)
6,755|
|**TOTAL FUNDS**|14,005|(7,250)
6,755|
A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:
|**Unrestricted funds**|Incoming
Resources
resources
expended
£
£|Movement
in funds
£|
|---|---|---|
|General fund|83,750
(91,000)|(7,250)|
|**TOTAL FUNDS**|83,750
(91,000)|(7,250)|
## **5. RELATED PARTY DISCLOSURES**
Donations amounting to £35,000 (2024: £40,000) were received from related parties.
Page 8
**CLAVERDON FIELDS CHARITABLE TRUST**
## **DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 31 July 2025**
||2025|2024|
|---|---|---|
||£|£|
|**INCOME AND ENDOWMENTS**|||
|**Donations and legacies**|||
|Donations|**35,000**|40,000|
|Gift aid|**3,750**|5,000|
||**38,750**|45,000|
|**Total incoming resources**|**38,750**|45,000|
|**EXPENDITURE**|||
|**Support costs**|||
|**Other 2**|||
|Donations|**42,000**|49,000|
|Total resources expended|**42,000**|49,000|
|**Net expenditure**|**(3,250)**|(4,000)|
||||
This page does not form part of the statutory financial statements
Page 9