Clity reg151rnth)n 1193024 The John Gri&8 Charity Report and Financial Stat•m•nts forth• y•*rtt> 31 M•rch 2025
The John Griss Charity Contents Referew 8ThY PdminBtratre Deta TrLtstse'$ Rsport lTrkperthni ExzMIfs Rewrt ststement of Finartial P£tMts 8alarre Stret Cash Ftow Statemerrt Notss to the FNwroal Statements 8-11
The John Griss Charity Reference and Administrative Details Parth Adrnini¥trator Charlty Reglatsatlon Nurnber 1193024 Prfnclpal Offlc• cio ctaylwkn Parish CcAn Woodmans Devon EX15 1NB Indepond•nt Eiamlnor Sandra AA)rth ACA Clements Fanm Hemyoc& EX15 3UJ
The John Griss Charlty Trustee's Report The trstee presents the annual reFth twtlwth ts tharKaal statements for drdrTrtyfortr year eTrYed 31 March 2025. Structure, governa• and marAgwn•nt Mar of the governing documert The John Griss Charty i8 a Chantats I)rporated OrganBatA)n ICIOI registered wi EtYJL4rn1 Wab$. The chanty i8 govemed by rfs conslitthn ded 7 January 2021. R•crultmntand appoinlm•ntof trustee Th6re must bè at 8st orE charity tnJstee, thh shal be Parsh CowKa Th& mayinwn nLwnter oftruste8S k8 9. 4)art from the charty trustae. avèry tru5te8 rnu5t be arooied for a lemi ol to three yEars by resoirtK)n passed at a properly con%trd rneetrYJ of charty trsteS. vthèra Par¥h CouncAI is not sok chartytrw8t¥e. with ts prKff Witten approlral of Partsh Courtl. For as lory as ts Parish Ccth is thè sob ¢14rity tee. ary may bo lakèn al o of the Pah Coul1 vthen it i8 dwrty alz4yda ith pioc4duw of tt P8rk%h Counryl.. ObJoclfv•• and actlvbt• 01jjecd andalms Th¢ object oflhtr CIO i% to charitablè wrpos•s to ts Lgw ol EnglaTrJ aTr Walès) for thè befft of the nhabrtarts ofthe CMI partsh of CLAYon, DebDn for provBh)n not mad• from tyb1 rates a1 taxs as Tftslos ft trryn line to tune. Publ1¢ benellt The truste8 confinn that tW haw c1)med wth ts reqwemerts of section 17 ofth8 Chgritbs A 2011 to have regard to tr befft guKlance by the Chaity cLM#p)n for EThJkTrJ aTrJ Wths. FhMne5al r•vièw The rity was initialty luTrJod from th• astat• ofll Late Heffj Jolm E TuTrer GrBs. DunrKJ y8r the charity laTrJ aThJ property %%hin clayhOn wa3 a kgacy the estate reCe¥d in per)d to 31 Marth 2022, 31 M8r¢h 2025 at £425.ClXI. In¢omg in year tOtald £21,O72{224- £101.3401. 8rbJ èJfer(Iit £23.1J)12024- £7,2e61. An r811 defr¢it of1£2.0581 resthd12024- supkts £94.074) Polley<)n reseThès The charitys reser¥es as at 31 Marth 2025 totakd £580,59412024- 582.6521. Oftsse £333.143 are heky within fwi assets aVlj £247,4518s free reseThes.
The John Griss Charity Trustee's Report Statement of Trustsè's Re¥poTh&ibTI rtlos The truth is reSpOr6b for preparing tt trth's aThJ ts f¥JarKaal statsments in accorda Unrted 1th0m Accounl¥NJ lu1 Krydcffl Talty P£cep1 A¢counts"n9 Practice) 8TrY appab aThJ le9at1)r The law appItsb to charitEs v¥eS ts Injgtee to preparè statemerts for eath fina4 period ¥vhich gNe a tn and tsir vew of ts state of affaws oftr d)aiity 8ThJ of th8 irK¥)me eJperKliture ofts charty for that In prwwwJ Ise f•xrKial statanetts. $ required to.. . Se¢t Suitab accoi¥rtiNJ pdDe5 arbj then appty1 ¢xJrtstslthPf. - obseThE the m&thod$ prirqjkn in ts CharitEs SORP". - make judgements arvj esb"mat&% that a reasonab aTrJ wiJ&rt - state app1Kab accA)untiNJ staNlards h8¥e teen foltr1. s(biect to any mattirAI dgpartures dBdosed and eypiamd fr)awl statements. aTrJ . prep8re ts n¢1 statements on the gory CM P)asB. w¥ess it B wyropnato to pr8sLrn$ that thg dwrty o)ntir•Je in bLSrnSS. Th& tnJslee re3por6bb for keepiro proFor ac<yJuntsro r8tsyds that dsck)se wlh reasonab gccAJracy at any ting finaraal pO$rt ofthè tharrty aTrd enabb trn to that financi91 statemènts compty charrt Act 2011, appkabb Chanl*s IAÈxwnts aTrJ Reports) R8guLatorts. provisDrts of constit. 15 8bo respor6tJb for 8al8guardirg the assets of th8 chanty and lor fakir#J reasonabte staps fofthè Prewnf)n a1 detection of fra1 aTrJ oth8r Irr9gubrtss. The annual roport wa$ oppro¥trJ by ofts cwf on I I sKJMd ts teha Clayhidon Potsh Courril TnJste&
The John Griss Charity Independent Examinerfs Report to the ttee of The John Griss Charity I report to th8 trustee on rny examinatb)n ol Ihè aLY)Junts ofTh8 John (kn Charity for the year ended 31 March 2025 Responslblllttts and ba$1$ ol rEPQrt As Ihe tharily trustees of The John Griss Chanty are rp5ponsi148 knthe weparation ol Ih8 acwjnts 8cu>rdancè with ts rEqUWBm8nts of Ihe Chawili8s Act2011 rts A¢l. I report in respe¢t of my ex¥ninan ofthe The John Griss Charitys w)ufits ¢arYied out under Secbon 145 of the 2011 Act and in crn wl myexamination I have fdlowed allthe appll'cabbg Directio gwen by Ihe Charity CorTmk5sion under section 145(Sllbl of the Act. Indeptndèrt examinerfs statsment I hav¢ ¢ompleteO my examinats"on. I Confi Ihat no materiol matters have C4)me to my attention eonnectvjn with th8 examiTralkx¢ 9wing cause to bele¥e that in any m8teri81 re$pe¢t 1. accountlng r•cords were notkgpt in respecl DlThe Js)hn &i55 Charity 85 r8wirgd by se¢Uc 130 of IhglAcl,' or 2. the accounts do not aceollF th¢)89 r9¢ryd8', or 3. the accounts do not comply vthh th8 8r£ountiro roquiremnts concoming the fonn and ccfitsnt OF accounts set out In the Charities (ACCnts and Reports) Regulations 200B otherihan any requlrefnenl Ihal lh& accounts givet a and fdr 8¥1 Th)t 8 maLterc(sth8rad as part of an Indep¢ndent &xamlnaUw. I hav¢ no ¢onrAms and have co¢Y across other mattws in connectKJn with the examlnatk)n to whlch attènti $1¥) be drdvm n this reFKWt in order to enabbp a proper undeTslanthr#J of Ihe accounts to be reachgd. Sandra AbJ%4rrth InstitLJte of Chartered Accountants Engknd & W*$ Clements Farm Hemyo¢k Cullompton Devon EX15 3UJ Date 12108r2025
The John Griss Charity Statement of Financial Adivitles for the Year ended 31 March 2025 2025 2024 Incorne Donatiorts aThJ Lega charitab actmbes Other income Total Irwrn? 19.589 92.657 21.072 Exp•ndlturn Chant8bk a¢tNitEs Totsl e)pgndrture -23.130 -7.266 -7,266 Net e>peTrditLwefuorn0 94.074 Nel M0ment in fvTrJs 94.074 R•concllTratloThof fund8 Funds brought forward Total ftjnds ¢>rr*d forbyard 582.652 488.578 582 652 10 p•aes 8 to 11 fc¥m part ofte fwMrKi81 statan¢nts
(Registratic Trumber. 1193024} T3ngth a8sets 333.143 Cash at ba 247.$71 282.812 -120 247.451 282.652 Fd$01tt* ¢Po11r. Tot•1 10
The John Griss Charity Cash Flow Statement for the Year to 31 March 2025 2025 2024 Cash fk)wsfrom op•rntlNJ activitl? Net cash ouigoirKJgJ orne 94,074 Adjustments to eash flows for ca8h ilem8 Donated capital assets -1058 94.074 Worklng capbtal adjustrnents D8¢r&ase I Increase n credttors -1.120 92.954 ¢88h flow8 Irom an actt¥lOM Sale of taroffo fixpd assets IStment n Capital Assets 187,(QO 43,143 Net cash from wvestirJ activrt Net decre8selwKre in cash ar#1 cash ¢qUbr 5,241 279,954 C•$h orn1 cash g]ulvants 31 Marth 2024 282.812 2,858 Cash cash eqUNants 31 Marr 2025 247 571
The John Griss Charity Notes to the Financlal Statements for the Year to 31 March 2025 1. Accounting polieios siaternorrt of compllance and basls ol preparathn The financigl ststements have been ppa urthrts lwstoital cost corThention wth tyns recognised at cost or trartsaction nsS slated 01h9ls8 wtrll"n tr rK)tès. tnaneial ststements have teen prepared accordarte wth Acu)untirwJ R8portrvJ by CharitEs.' StsIerrt of Recomrnended Practice appab to tharths preparirKJ trir accou)ts a¢¢tsrda FancIal Reportirg Sts1ard app1b?b n the UK aThJ RepLrt)Fc of IrèPdrxl (FRs12) {sU8d October 20191_ Ickri5 SORT IFRS10211. ts Fla1 RetTh3 StsThJard appkabk w) thè UThted KirYJdtsm and Rep[kn1 of IrgL4ThJlFRS102}, aTrJ th& Charths 2011. 8a$i$ of preparntlon The John Griss Charity meets tre ofptt betsffi enbty FRS 102. Gokng corKom The trustee consthrlhat th8re ar rK¢ m8tw¢l atJA the abw to 8$ a Ineomè and èndowments I Ire is recognised vthen ts charity has errtitkment to thè Incomè, l is trot wKcme will bo re¢6Ned and the amourrt can b8 mèaswgd wth sulfnt relbihty. Oon•tlonb and L•g•cl•s Oonations, legaCS aNJ grants arg on a rec•Nabkn baw vkngn p1 probabl8 th8 amount can be reiobty measur•d. Incorne in th8 fomi ofgrfts in kind are ¥t fw vak 41 8t8t¢ment ol aciMts8. Inv•stm¢nt Incorn? Investment Ir18 15 re(zqnBed r8ceNqbbg 8ThJ ¢gn bo nw$U Expèndtturn l eypefiditu is recognwd orre tre i8 a al or cens11 obWJ8tion to that è>paThJiturè. rt i4 Probab settlement is requir&J aTrJ the amount 12n t measured r•abty. AJI costs arn 8lWte¢ 10 applrAble e>peThYrtu headir#J that aggregate sini&r o)sts to that catogory. eosts canrtsx L dirtr¢ty attribLrted to partadar IEadrys tsy have teen aknted on a basts cortsistent 1th U$8 of r8sour<%s. wilh central stsff c4)sts aLk)cated on ts bas¢5 of fme spent, at)4 dèpreciaton Charges 8lk)¢ated on tr of ts assefs w. otsrsiwI costs 8r8 arc418 ba} on tr spread of staff costs. I reur¢e9 are of VAT. Charitablg a¢tivl¥gS Chartiable exFeThdrtu comprBes lts)g0 ¢x6ls #xwred by Ml dthry of ts athties and seTric8s for ts bear. h (1eS both costs that ¢8n bo ¢? drecytO SL¥ ac aJYJ those costs ofan njiroct natur8 ngc8ssary to s4)krt tffl.
The John Griss Chartty Notes to the Financial Statements for the Year to 31 March 2025 Support costs Support costs indude central aThJ W besft lo W c05t categorEs on a tsis consigtanl use of reswces. lore>ampk. alktsbrwJ PT(Vrty costs by areas, or Fer caprta. stsff costs byts ime aTrJ costs by trw Taxafjon charty * 4 regffjtsred chality is, tefore. èmnpt ta¥al)n on ts capital gah¥, tLI eytsnt that trw are ar¢1 for ctsrttabb pwposgs. Tangibkn fixed ¥ets lTrYiwdual fixed assets are lnitra1 ¥ecord8d at C4)sL 1853 arty 3theqrt wnLdated dgpreo8th)n Ca8h and eash •qulvalonts Cash and cash wuNabnts rMp cash on call depcwits. aTrJ ary thr slbjrt.tem Ik4Ukl inv8skngnts that ore readty to a krthm of c6h #ryj are SL.ect to an ignnlcant risk of charKJ8 %AIL. Flnanelal Instnvnents Tre Charty only has financial ass9ts lèbétss tt4t qualfy as finala1 i%lnJnents Cash and bank baLanc8s. tradè arKI ottsr payabtes. irNeslm&nts. Ba fin3Thl inlnmnents are therefore recwnk8•d at tranaCtJn prKe subwuenty at amorits8d Cost exc8ptrJn of wNestrnents are sikns¢qLW)ty measured at fa¥ vah. crftle&l Aeeounyng E•llmats• and Judg•m•nts The preparation of ts finaroal ststem8nts w) ¢onformlty th FRS 102 reqiires marogemant tt) make judgements, estmates and assumpt th8t 8ffecS ts ar4)Irats)n of pokns aTrJ reported amoLmts of 88sets aTrJ lthl1rt, IrMe ayrws. Estimatss JI9eents are aThJ zffj bas¢d on lrtirral eyperrth aTrJ Other lactors, udir( ey4octstK)r6 of tuture awnls that are belwd to bo re88(blO wdef circunstaneas. ostynates W1, by definitn. sèkjom equal ts ted actttsl resdb. Trusteè corsKlèr5 that vre are rKJ critscal accounlmg ostmates aThJ jtyents that haw a sbJnrftsrrt rtsk ofeaLBry a rnater1 adjustment to thè rryry amount of assets aTrJ habilitrs ithin f•wrwl year. I Incom• from donatlo#B and legac 202S 2024 Donats"o Tolal fortho yoar to 31 Ilaf¢h 20
The John Grlss Charity Notes to the Financial Statements for the Year to 31 Mareh 2025 3. Income from ¢harknbb a¢tlvltl•s unrtrIctd Funds 2025 2024 Gr85s Keep Waoeavos Grants Fish8ry Rental Inco Total for th• y••rto 31 March 2025 18 17.570 2,(KJ1 19.589 18 7,865 8,683 4. Qth•r kn¢ome Unrestrlctsd Fund• 2025 2024 Bank InlèM$t Rèceived rplus on Sale of R(e Coitsg Ytstal for the year to 31 March 202S 1,483 92.857 92.657 1.483 S. Expondltur• on charltbh actlvld•s Unrnstrl¢t•d Fundi 2025 2024 Grrt made Rates Fees relaJng lo S818 01 Collage InsWare Repai and maintenance Open Oay Expen Planning Fee Land A98nt Cle counl8rKy Fee$ Legal and professlonal fees Total for the year to 31 Mh 2)25 10.000 810 6,102 783 2.168 1,551 648 324 739 217 959 4,856 471 80 23.130 7,266 Trusta• rèmunration and expenses The Charity consid8rs its key managthn8m kn compri59 of Ihe Trustee$ No trustBe. norany person5 connected th Ihetn, have reCd any remerati frDrn Ihe tharity durirtg the year. No trustee has rec8Ned any reimbuFSed e>pens8s frrth th& th¥tydui*wJ Ihe year.
The John Griss Charity Notes to the Financial Statements for the Year to 31 March 2025 7. Taxation The drity a regLsterod chanty sr¥J is. tsretse. exEmpt ftcrfn taJatx. 8. TaEvJlble flxod ass•ts L•Thl and BulrtlwyJ5 Cost As at 31 March 2024 Improwements As at 31 March 2025 33.143 333.143 Depr•cbation As at 31 March 2024 s at 31 March 2025 Net Book Valug As at 31 March 2024 A3 at 31 Mar¢h 2025 333,143 A Valuat)n F4rfomied by A1reW Larts Ltd vakm th8 at £425.((Q #t 31 Marth 2025 9. Crgdl¢or•: amouts falllng duo wlthkn on• yr 2026 120 180 10. Fund• 8•l•nc• It Ji M•r¢h 2025 31 IAa¥¢h 2024 Unrestrithd fijnds $82.652 21.072 23.130 W,594 11. AnalyslB of rnt amets 1J•lwn I1# Unrg•trlct•d Fund¥ 2024 Tangible fixed assets Current assets Current Ikibilths Total ret assets 333,143 247.571 -120 580,594 300,OLKJ 282,812 582,652