Charity registration nurnber. 1193024 The John Griss Charty nual Report and Fln•nd•l St•l*m•nts forth• tr to 31 Ilarch 2023
The John Griss Charity Contents Referen ar¥J Admintstrative DetAqs Truste8% RepDrt 2-3 Independent Examinefs Repc¥t Staternent ol Fh8waE Aclivibes Balanc8 Sheet Cosh Flow Statement Not¢s to the Flnandal Ststernents 11
TheJohn Griss Charity Reference and Admlnlstratlve Detalls Trnstsè CIWKJon Parth Coun¢il Administrator Susan McGeever Charity Registration Numbtr 1193024 prtn¢lpal Offi Woodm8ns Brith8m Boltun EX15 INB Ind•p•nd•nt Examiner Clemenls Fann 11amyk CL%lompton Devon EX15 3UJ
The John Grfss Chaiity Trustae's R8port Thè tru5tse presents th8 annu r8PCt togetherwth the financial staiennts forthe thantyf¢y th• year eThled 31 Mard) 2023. Structurè gov•rnan¢• and managoment Nature olthe govomlng document The John Grr5s Charty is 8 Charitable IrKupNaled Orwsabon ICIOI registwed in En9land and Wales. Th& ¢harty is ty)vemed by ifs ojnstitubon daw 7 January 2021. R8crUltm£ 8ndappolnlmentoff In186 Th8r8 must be at leasl ono cha¥Sty l¥usis•. twch shal b8 tho PariBh Cl)L number of tyus199s is 9. Apart from the charty trustee. 8verytrusiee b¢ 8ppoJrtteil fry a temi d up IIMEe by re50Julion passed al a property c¢>wened ITr olthe chartty trustee5. and Whe the Parish Councl is not the sole chaty trustee. wilh the pr written approval ol the Paristi Councl. For as long as Ihe Parish Couneil ts lh• 5018 th8ntylrustse. anyde¢$)n may bè takèn at a maèting of the Pailsh Council when rt Ls acting as the charity Irusts8 in 8cLrrfdance wilh th¢ usual procedu$ ol Iha Padsh Coundl; Obj•etiv•J and aciivltlos Objectives and ims The object ol the CIO r¥ to advance ¥u¢h thafftatle wrposes lacctyding lo thè law of EnglaTrJ 8nd W81esl for the benefit ol ts trthabrtants the civl parish ol Clayhh1c, D8von for ¥¥h6ch Fyovision is not Made from put1 ralos and laxeg as th• Charity Trusteos 588 fft frun lyne to dffl&. Publlc bOnt The trustèe cfirM that they h8ve comphed wrth the requirernents of seetic¥1 17 ofthè Charibes Act 2011 to have due regard to the publc ben8fft guidan published by Charity C(Knfttssfjon f Ens4gnd and Wales. Financial rew•w The charity was inrbaly fijnded the es1 ol Ihe Late HenryJthi Ei•yTum8r Grks. DuriThJ year tre Charity hekj land and wop8rty withiTr aayhkn whth was a le98cyfrom Iho 8stats recelv8d in the period tg 31 bAwth 2022. vakned at £487.ClJO. Incorne in the year totaled £6,54912022- £515.8441. and expendibjre £8.05912022- Q5,7561. An overall deficit of £1,510 resulted12022- Sulp t4.088} The charity has no restr fun¢ts Pollcyon ffoseNÈs The charitys reserves as at 31 March 2023 tclaed £488.57813)22-4Sfl.l)881. £487,000 are held wthlnfixe¢J assets kaviTrJ £1,578 as free reser¥es.
The John Griss Charity Ttea.S Report Stalem8nt of Tnth's Responslbililies The trustee is reswrtsitle for preparing the truslae's rerKJrt and Ihe h"nanual staiements in accordance th the Unitsd Ktswdom AcwutrtirvJ Stsadarts IUTrit8d KingdL¥n Gen8r8epknj Accounting Prdcticel 8nd applcable law and rEuulatK The law apF4icable ts c8rfyes re1 the Iruslee to fThncwl slaterlS¥ eac fin8ftcial period which give a true and fair wew ofthe stste of affa$ ol Ihe tharity and of Ihe incoft and expertdiiure of the chtylorlhal period. In preparing Ihcse fiv•Kial slalemen15, the trst¢e is requir8d to.. - $918ct Suitab Bccounting pothaes 8nd aFWy Ihwn t(¥8nty. - obstrrve th8 th(j PriVaF485 in the Chariti8s SORP. - tnake judgerrnts estimates th81 are reasonalje aftd - state whether appkable acc(yJnting standards have been fo&yweLI, subject to any rnater departures disdosed and expkined n Ihe finanual stalements.. 8nd - propare the finan¢kl slatements on the going cort¢em basLs, wless it ts mapFYoprialè to pfosurn• that Iho charty thitinuè in business. Th8 tNseè ks rnSFonI8fOr Wlng proper accountsvj xe(£¥TJ5 thatdi%Js8 wlth rea80nat4e accuracy at any ts.me the financial p0SOn ol the chan.ty and enatrAe them b) Ihat tho finantsal slateFnents cornply with thg Charitles Act 2011, Ihe ap[th¢ab Charibes (Accounts and Reports) R8gulatKJns. and the Provis5 the constituA. The thjstee i8 also reSps forsafèguarding the assets of the charity and hen¢¢ for lakn"n9 reasonab steps lor the prevart)n and dotecl*)n of fraud and other ryularibo& The annual report Was apwd by tstrustg9 ofth? ¢h•ty Il L4 and sfvJiwJ (m rts behaN Clayhklon Parfsh Coundl Trustee
The John Griss Charity Independent Examinerfs Report to the trustee of The John Griss Charity I rèrrt)rt to the truse on myexaNNnatK)n ofthe attryjnts ofTh8 John Gri&% Chanty forlhe ar endod 31 March 2023 Responslbllttles and basts of T•PQrt As the tharity rustpe ofTh8 John Gri55 Chaiityyou are for ts eParati1 ofth• I rewrt in res[t of my ewinatvjn of the Th8 John Griss Charivs ac(xwnts Carr out under Section 745 of the 2011 and in crn tyJl myexaminatiDn I have fomowed all tho apptscabk Dirtio given by the Chority COFrfflIon (md8r sed>)n 145(SMblrAthg Act. Independ•nt oxamlnorfs statoffl I have cOMpted my examèftaI. I corffirrn Ihat rK> mateiial malt5 have wne to my attent connecthx With the ex8min8kn 9Mng cause to bebeve that in any rnatenal r8spect 1. aCcounn9 Y•ctrds not kept in r8SFeCtof Th8 John (kn Chaity as rewbed by 130 of the Acl., or 2. the o¢cnts do not alxcwd r¥xYts: or 3. the accounts do [1 COth the aCcourt1 requkBments c(wKeming Ihe ft>rn content of ocwurts set out in 1he Chawilies IAccryJnts and ReporL81 Regutations 2008 otherthan any requirern8nt thatlhe atxwnls gfvtr a'trua and laIra is Trjt a rnar ¢)JnsbJerad as part of an kndependent e¥£1. I havè no nC¢m$ and havt eomè at¥oss no other rnatters in connecbon wilh the em¢nat¥n io whlch 8ttention should be drawn in th59 report in orderto ble 8 Proper under¥isndNvJ of thg S#ndra Alknrth Instrtule ol Charted Ac(xJuntants & Wales Clements Farn H•rnyock Cuuompton Devon EX15 3UJ Dat8 16112r2024
The John Griss Charity Statement of Financial Activities for the Year ended 31 March 2023 Unrastrlct•d Funds 7Jarw2O21 ToJ1 Mar¢h 2022 Incomg Donation8 and Legades Charitstyle a¢tivtb"es Other income Total Income 505.302 10.352 190 515.844 6.549 Expendknre Charitable a¢VitieS Total expenditure -8.059 .059 QS,756 45.756 Nel 9xpendlWincts -1.510 490.088 Net mverrnt in fvnds -1.510 490.088 R•conciliath)n of funds Funds brought forward Total lun¢¥ carrigd fowr(I 490.088 10 Th8 no188 on pages 8 to 11 Icm ofltrse Staments
The John Griss Charity (Registration number: 1193024) Balance Sheet as at 31 March 2023 20rJ 2022 Flx¢d assèts Tangible assets 487.tJX) 487,000 Current assets Cash at bank and in hand 4,288 ¢r•dltor: knunts falling due within one Nèt current a$s•ts 1,578 N•t a$$ots 488.578 490,088 Fund5 ofthe charity. Total unrgsth.ctad luThls 488.S78 490.088 Total lund• 10 488.578 The financral Statots on page$ 5 10 11 wwe approved by the Iruske ofthe charty. )d 8Ulhorid for 18$ue on erKI 5vJned on ils behall by cla10Th Parish Counul Twsts•
The John Griss Charity Cash Flow Slatement for the Year to 31 MaTch 2023 2023 2022 C¥$h Ilws from opvrdtlng aGtlviile5 Net cash LXrtg¢xWlncome -1.510 490.088 Adju8tmonis to cash Ilows for it¢m$ DC¥ted capiial assets 487.000 -1.510 Worklng c•pltal adjustments Incre8$e in txe(lit( 1,200 -1.4X¢ Cash flows from investing aclfvttl•s Purchase of tangibl8 fixed awts cats1 &88ots ¢)nattxI 487.OCrtJ 487.000 N?t cash from knves¥rJ Not decroasefincr08se in 5h and ca¥h eqyi¥*nls -1.430 4,288 Cash end $h equNalents 31 Mafth 2tr22 4288 Cash and Ixsh eqLuvaienls 31 March 20rJ The notes on p3ges 8 to 11 fwm part ofIte firrancial st81eThts
The John Griss Charity Notes to the Financial Ststements for tho Year to 31 March 2023 1. k¢ountin9 poIi¢i85 statvrn8nt of complianc6 and basi5 of preparatlon The financial strtements have be prepared uTh4erthe histori1 txjst conventx)n wilh rec(xJnised at cost ortran5action ue uS stated ott17$e these r¥)tes. The finanual statemenls have ppared in accordance with ACtrn1 ReFKxling by Chattig5' St3tWTW of Recommended PractKe 8ppI"c8ble to carilw preparing the accounts in CordanCe wth the Financial Reportlllg Standarrj applicable in Ihe UK and R8rMJbk ol IrdaThl IFRS102) lis$ October 20191- (Charit$ SORT IFR910211. the Financial RepK>rting Slan(lard applKat4e ITr the United ngdom and Reput1 of IrdandlFRS1021, and Ihe charrt Ad 2011. 88sls of praparat The JDhn Gri55 Charity rts the dellnrfon d putlic benefft enbty der FRS 102. Golng ¢oTh¢em The trustee cons¢der that there ore ro mal81i uncertantles abcJt lh• abty to ccffitinue as a golng ¢on¢om. Income and •ndowmgnts 1 Sncom8 Is r8cogni58d when th8 charity has enti11 to ts kxL¥ne. il 15 wobat4e th thg Incon will be recelved and the aJffnt can be rrtsasured with $uffioent rdiablity. Oonations and Legacl• Oonalitsns. le9acies and gfants are reccgntsed on a leable basis rteèlpt F%obebk and Ihe amount can t rebably ry$[¢re. Incorne in th8 fonn of gits in kind aro iK4tyJod atfalrvabA in th# 51at8mvnt of fnKial a¢tivW&8. Investm•nt 5nGom Investment Incom& 1$ rec¢¥sed vthèn raeelvable Ihg rnnt be rneaSU re¥obty, Exp•ndltur• l expendlluro 18 recognlsed once th•r¥ 1$ a14gal or COr1chve Ot4pJatIc lo that exgendilure, tt is probablè 58ttlernènt required and the amount ¢an bo mèasur8d rdbty. AJI o)Sts are allocatod to the appli¢able expenditur4 htrading ¢hat aggregate ¢xsts to Ihal Category. Whoro costs eann bo diroctty atlribuled to P8thular headings they ve been aloc8d on a b&si5 cons751entT1h tho use of resourc. wtth ¢gnW 8tsff u)sts Jkxaied on the ba5isof sp8nL arnl deweciaton cbarges alkjcated OTh thg prowbon of th¢ a$8rtS Use. Ofvr supp(rt¢05ts w8 thcat•d ba58d on Ihe spread of staff costs. All resources expended are ijS$ ol inecoyerable VAT. Charltabl• acthAtig5 Gharttabje expendtiurv cornpri5es Ihose costs by Ihe thanty in Ihe delNery of its WAIe8 and services for ts bÈn&ficiarlès. JI irt¢kxJes boih costs Ihal can be 81c42lJ dyectty 10 thitses and those $ts ofars wKIiFect nature 08cesw lo surrf)ort Ihem.
The John Griss Charity Notes to the Financial Statements for the Year to 31 March 2023 Support eo$ts Support costs ¥tje central functicrKS an(1 have been aXated lo aclmty cost rAt8g0ri8s on a ba$ coNsist8nt the us& of resources. lorexarntle. aULThtir¥J propertycosts byfk)0ra5. or per caplta. staff costs bythe tirDe spent and 0th8r costs by their usage. Taxallon The charity 15 8 regislered charty and is. Iherefore. exrytfrcm liatN'lty to taxats)n on its income and ¢apktsl gains. to the extent Ihat Ihey are Wied fL ()aritabie purkM)se5. Tangsble fixed assets Individual fixed assts are hilllth rncrdod ai cos( less any stheWalTrm1al8d d8FYecHtion &nd Subsequent ac¢>JrroJlated iryaiwmentlosw. Cash and ¢a$h •quh•lents Cash and cash eqL¥valents c¢Jnpts• Cash harhj and ral d8prts, and any ollwshert4ern hvJhbf liquld Inv8Strn8nts that are rgadty cth¥eitA•to a kn¢)%¥ ar11 ofaqsh and are subiecl 10 an Insi9nifieant risk ol change in valu8. Flnanclal Instrumènts The Charity onty has than¢ial &sg15 IK81)is that qU8fy as bath lknandal ll)Strum8nts in¢Jding cash and bank balances. trad8 and olher payabl8s. and invtments. Bas fin8ncd instrUnts are therefore fecognu8ed at tranacbon price and 5ubsequgnlty al anwrtised c$1 %lh the of invèstrnonts which are subsequenty ffasufed alf8Yv8lu•. Crltlcal knountlng Estknth and Judgements The preparation of the finan 5Mèrnents in confonnity wrth FRS 102 requwes mwagemenl to make ludg8rn8nts. eslim8les and SUMp110ns that affact the applThtth of FdKies and reprthd arrNyJnts of 898ets and lia'11es, Incoft* anLI expons•s. Esfr'ma1es and Judgements are u)fttinualy evahJaled and are b on hBtrml eXpn¢t and other laciors, Indudlng eypedaocits clfvlLn avonty that aTr to bo j•r18 clrcumstances. Thè eharity makes estim8ta8 8nd auMprS LThcemry the fiknre. The rosulilng 8ccountKvJ estimates Mll. by cltrfinrfx)n. seldom equal Ihe reFated actual resiths. The Trustee consid5 that th8r8 &re rx) uitKal accOuntg 8$timates and Judgem that have a snian1 risk of causing a matws adjustment to the c8rrOng 8kYKxJrtt Of assets kabkni&s wilhln the next frnancaal year. 2. Income from donatlons and le9a¢l•8 Unre5trfcted Fund5 2023 2022 Don¥lions 5.3D2 Total for the year to 31 Mar¢h 2023 5,302 Donations inclu(Je-in 2022 £487.1KIO 01M)dS kmd wh¢h relates to land and propety
The John Griss Charity Notes to the Financial Statements for the Year to 31 March 2023 3. Income from charitablo xtivlties Unre5trthd Fun¢ts 2023 2022 Grass Koep Waoeaves Grants Anglers InGomg Totsl forth¢ y¢af to 31 Mar¢h 2023 720 18 3.011 72Q 18 5.879 3.735 6.549 10.352 4. Oth•r Ineom• Unr•4trktsd Funds 2023 2022 Othef ncorn• Total forth• yartt+ 31 March 2023 S. Expèndltur• on ¢hartt•bl¢ acflvlts Unr•Stil¢ Funds 2023 2022 Ralas Light, h8al and power Insuranco Repalrs and matntsnani Sundry expenses Managing Lako Subsist8nce Clerk Accountancy Fees Legal and professlonal fees 1.767 234 974 14,378 81 1.000 29 917 3.976 158 710 931 4.356 Total forthe y*arto 31 Mar¢h 2023 8.059 25.756 Trn¥t•• r•muner4tlon and exn80$ The Charity congders its key ff0nagernt kj tomprise dlhe TFUStees No tnjstee, nor any erSc$ conne1 wih the any remurwalKJn lh6 charity during the year. No Irustee has recewl anyreIrrUISed expenses ftc<n the tharty durrrd the year.
The John Griss Charity Notes to the Financial Statemgnts for the Year to 31 Mah 2023 7. Taxatlon The charity 15 8 r¢giered chartyand Is. Iheref(wB. exerytfrcffn ta1 8. Tangible fixed ass•ts Land and Buldlngs Cost As at 31 Mar¢h 2022 487.0 As at 31 March 2023 487.) As at 31 March 2022 As at 31 March 2023 Net Book V•lu• As at 31 March 2022 487,C¥)O As at 31 MBrth 2023 487.lYJO 9. Cr•dttorB: amounts falllng due wtthln one 2023 2022 A¢¢rual$ 1,280 1.2CKI 10. Funds J1 IArrha Unrestrf¢ted funds 4.088 6,549 8.0$9 488,S78 11. Analysls ot net assets between fvnds 2023 2022 Tangible fixed assets Current assets Current liabilit$ Tolal n8t assets 487.C¥JO 487,000 4.288 -1.200 490.088 -1.280 488.578