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 11amy￿k CL%lompton Devon EX15 3UJ The John Grfss Chaiity Trustae's R8port Thè tru5tse presents th8 annu￿ r8PC*t togetherwth the financial staien*nts 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 In￿186 Th8r8 must be at leasl ono cha¥Sty l¥usis•. *twch shal b8 tho PariBh C￿l￿)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 cha￿ty trustee. wilh the p￿r 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 bOn￿t The trustèe c￿firM 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 aayh*kn 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 T￿￿tea.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 Gen8r8￿￿epknj Accounting Prdcticel 8nd applcable law and rEuulatK The law apF4icable ts c*8rfyes re￿1￿ the Iruslee to fThncwl slater￿lS￿¥ 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 tr￿st¢e is requir8d to.. - $918ct Suitab￿ Bccounting pothaes 8nd aFWy Ihwn t(¥￿8￿nty. - obstrrve th8 ￿th(￿j￿ PriVaF485 in the Chariti8s SORP. - tnake judgerr*nts 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 tNs*eè ks rnSFonI￿8fOr Wlng proper accountsvj xe(£¥TJ5 thatdi%*Js8 wlth rea80nat4e accuracy at any ts.me the financial p0S￿On 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 Provis￿￿5 ￿the constitu￿A. The thjstee i8 also reSp￿s￿ 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 apw￿d 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 trus*e 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 ￿eParati￿1 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 Dir￿tio￿ given by the Chority COFrffl￿Ion (md8r sed>)n 145(SMblrAthg Act. Independ•nt oxamlnorfs statoffl I have cOMp￿ted my examèftaI￿. I corffirrn Ihat rK> mateiial malt￿5 have wne to my attent￿ connecthx With the ex8min8kn 9Mng cause to bebeve that in any rnatenal r8spect 1. aCcoun￿n9 Y•ctrds not kept in r8SFeCtof Th8 John (kn Chaity as rewbed by 130 of the Acl., or 2. the o¢c￿nts do not alxcwd r¥xYts: or 3. the accounts do [￿1 CO￿￿th 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 laIr￿a￿ is Trjt a rna￿r ¢)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 e￿m¢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 Charte￿d 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 mverr*nt 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 ofltr*se Sta￿ments 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*: kn￿unts 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 Stato￿ts on page$ 5 10 11 wwe approved by the Iruske ofthe charty. *)d 8Ulhori￿d for 18$ue on erKI 5vJned on ils behall by cla￿￿10Th Parish Counul Twsts• The John Griss Charity Cash Flow Slatement for the Year to 31 MaTch 2023 2023 2022 C¥$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$e in txe(lit( 1,200 -1.4X¢ Cash flows from investing aclfvttl•s Purchase of tangibl8 fixed awts ca￿ts1 &88ots ¢*)nattxI 487.OCrtJ 487.000 N?t cash from knves¥r*J Not decroasefincr08se in ￿5h and ca¥h eqyi¥*nls -1.430 4,288 Cash end ￿$h equNalents 31 Mafth 2tr22 4288 Cash and Ixsh eqLuvaienls 31 March 20rJ The notes on p3ges 8 to 11 fwm part ofIt￿e firrancial st81eTh￿ts 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 histori￿1 txjst conventx)n wilh rec(xJnised at cost ortran5action ￿ue u￿S stated ott*￿17$e these r¥)tes. The finanual statemenls have p￿pared in accordance with ACtr￿n1￿ ReFKxling by Chattig5' St3tWTW of Recommended PractKe 8ppI"c8ble to c*arilw preparing the* accounts in ￿CordanCe wth the Financial Reportlllg Standarrj applicable in Ihe UK and R8rMJbk ol IrdaThl IFRS102) lis$￿ 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 r￿￿ts the dellnrfon d putlic benefft enbty ￿der FRS 102. Golng ¢oTh¢em The trustee cons¢der that there ore ro mal81i* uncertantles abc*Jt lh• ab￿ty to ccffitinue as a golng ¢on¢om. Income and •ndowmgnts 1 Sncom8 Is r8cogni58d when th8 charity has enti1*￿1 to ts kxL¥ne. il 15 wobat4e th* thg Incon will be recelved and the aJff￿nt can be rrtsasured with $uffioent rdiablity. Oonations and Legacl• Oonalitsns. le9acies and gfants are reccgntsed on a le￿￿able basis rteèlpt F%obebk and Ihe amount can t* rebably ry￿$[¢re￿. Incorne in th8 fonn of gits in kind aro iK4tyJod atfalrvabA in th# 51at8mvnt of fn*Kial 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 COr￿1￿￿chve Ot4pJatIc￿ lo that exgendilure, tt is probablè 58ttlernènt required and the amount ¢an bo mèasur8d rd*bty. 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 aloc*8d on a b&si5 cons751ent￿T1h tho use of resourc￿. wtth ¢gnW 8tsff u)sts Jkxaied on the ba5isof sp8nL arnl deweciaton cbarges alkjcated OTh thg prowbon of th¢ a$8rtS Use. Ofvr supp(rt¢05ts w8 thcat•d ba58d on Ihe spread of staff costs. All resources expended are i￿￿jS￿$ ol inecoyerable VAT. Charltabl• acthAtig5 Gharttabje expendtiurv cornpri5es Ihose costs by Ihe thanty in Ihe delNery of its WAI￿￿e8 and services for ts bÈn&ficiarlès. JI irt¢kxJes boih costs Ihal can be 81c42l*J 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 ¥￿t￿je central functicrKS an(1 have been a￿Xated lo aclmty cost rAt8g0ri8s on a ba￿$ coNsist8nt the us& of resources. lorexarntle. aULThtir¥J propertycosts byfk)0ra￿5. 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 ass*ts are hilllth rnc*rdod ai cos( less any stheWa￿lTrm1al8d d8FYecHtion &nd Subsequent ac¢>JrroJlated iryaiwmentlosw. Cash and ¢a$h •quh•lents Cash and cash eqL¥valents c¢Jnpts• Cash ￿ harhj and ral d8pr*ts, and any ollwshert4ern hvJhbf liquld Inv8Strn8nts that are rgadty cth¥eitA•to a kn¢)%¥* ar￿1￿1 ofaqsh and are subiecl 10 an Insi9nifieant risk ol change in valu8. Flnanclal Instrumènts The Charity onty has than¢ial &sg15 IK81)*i*s that qU8￿fy as bath lknandal ll)Strum8nts in¢*Jding cash and bank balances. trad8 and olher payabl8s. and inv￿tments. Bas￿ fin8ncd instrUn￿ts are therefore fecognu8ed at tranacbon price and 5ubsequgnlty al anwrtised c￿$1 %￿lh the of invèstrnonts which are subsequenty ff*asufed alf8Yv8lu•. Crltlcal knountlng Estknth and Judgements The preparation of the finan￿￿ 5Mèrnents in confonnity wrth FRS 102 requwes mwagemenl to make ludg8rn8nts. eslim8les and ￿SUMp110ns that affact the applThtth of FdKies and reprthd arrNyJnts of 898ets and lia￿'11￿es, Incoft* anLI expons•s. Esfr'ma1es and Judgements are u)fttinualy evahJaled and are b￿￿ on hBtrml eXp￿n¢t and other laciors, Indudlng eypedaocits clfvlLn avonty that aTr to bo ￿j•r1￿8 clrcumstances. Thè eharity makes estim8ta8 8nd a￿uMp￿r￿S LThcemry the fiknre. The rosulilng 8ccountKvJ estimates Mll. by cltrfinrfx)n. seldom equal Ihe reFated actual resiths. The Trustee consid￿5 that th8r8 &re rx) uitKal accOunt￿g 8$timates and Judgem￿ that have a s￿ni￿an1 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 01￿M)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• y*artt+ 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 ex￿n80$ The Charity congders its key ff0nagern￿t kj tomprise dlhe TFUStees No tnjstee, nor any ￿erSc￿$ conne￿1 wih the￿ any remurwalKJn lh6 charity during the year. No Irustee has recewl anyreIrr￿UISed expenses ftc