C￿lity 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 ExzMI￿fs Rewrt ststement of Finartial P£tMt*s 8alarre Str*et 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 A￿A￿)rth ACA Clements Fanm Hemyoc& EX15 3UJ The John Griss Charlty Trustee's Report The tr￿stee presents the annual reFth twtlw*th ts tharKaal statements for￿ drdrTrtyfortr year eTrYed 31 March 2025. Structure, governa￿• and marAgwn•nt Ma￿r* 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 d*ed 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 arooi*ed for a lemi ol to three yEars by resoirtK)n passed at a properly con%tr*d rneetrYJ of ￿ charty tr￿st￿eS. 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 t￿￿ee. ary may bo lakèn al o of the Pa￿h Coul￿1 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 be￿fft of the nhabrtarts ofthe CMI partsh of CLAY￿on, DebDn for provBh)n not mad• from tyb1￿ rates a￿1 taxs as Tftslo*s ￿ ft trryn line to tune. Publ1¢ benellt The truste8 confinn that tW haw c1)m￿ed wth ts reqwemerts of section 17 ofth8 Chgritbs A 2011 to have regard to tr* be￿fft guKlance by the Chaity cL￿M#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 y*8r the charity laTrJ aThJ property %%*hin clayh￿On 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 tOtal￿d £21,O72{2￿24- £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 ￿aV￿lj £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 1th￿0m Accounl¥NJ lu￿1 Krydcffl ￿Talty P£cep￿1 A¢counts"n9 Practice) 8TrY app￿ab￿ aThJ le9￿at1)r The law appItsb￿ to charitEs ￿v¥eS ts Injgtee to preparè statemerts for eath fina￿4 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 I￿se 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 wi*J&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 C￿M P)asB. w¥ess it B wyropnato to pr8sLrn$ that thg dwrty o)ntir•Je in bLSrnSS. Th& tnJslee re3por6bb for keepiro proFor acrdancè with ts rEqUWBm8nts of Ihe Chawili8s Act2011 rts A¢*l. I report in respe¢t of my ex¥nina￿n 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 (ACC￿nts and Reports) Regulations 200B otherihan any requlrefnenl Ihal lh& accounts givet a and fdr ￿8¥1 Th)t 8 maLterc(￿sth￿8rad 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>peTrditLwefu￿orn0 94.074 Nel M0￿ment 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 oft￿e fwMrKi81 statan¢nts (Registratic￿ Trumber. 1193024} T3ngth a8sets 333.143 Cash at ba￿ 247.$71 282.812 -120 247.451 282.652 F￿d$01tt* ¢Po11r. Tot•1 10 The John Griss Charity Cash Flow Statement for the Year to 31 March 2025 2025 2024 Cash fk)wsfrom op•rntlNJ activitl? Net cash ouigoirKJgJ ￿￿orne 94,074 Adjustments to eash flows for ca8h ilem8 Donated capital assets -1058 94.074 Worklng capbtal adjustrnents D8¢r&ase I Increase n credttors -1.120 92.954 ¢88h flow8 Irom an￿ actt¥lOM Sale of taroffo￿ fixpd assets I￿Stment n Capital Assets 187,(QO 43,143 Net cash from wvestir*J activrt Net decre8selwKre￿ in cash ar#1 cash ¢qU￿br￿ 5,241 279,954 C•$h orn1 cash g]ulva￿nts 31 Marth 2024 282.812 2,858 Cash cash eqUNa￿nts 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 p￿pa￿ urthrts* lwstoital cost corThention wth tyns recognised at cost or trartsaction ￿n￿sS slated 01h9￿ls8 wtrll"n tr￿ rK)tès. tnaneial ststements have teen prepared accordarte wth Acu)untirwJ R8portrvJ by CharitEs.' StsI￿errt of Recomrnended Practice app￿ab￿ to tharths preparirKJ tr*ir accou)ts a¢¢tsrda￿ F￿ancIal Reportirg Sts1￿￿ard app1b?b￿ n the UK aThJ RepLrt)Fc of IrèPdrxl (FRs1￿2) {￿sU8d October 20191_ Ick￿ri￿5 SORT IFRS10211. ts F￿la1 Re￿￿tTh3 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 at*JA the abw to 8$ a Ineomè and èndowments I Ir￿e 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 sulf**nt rel*bihty. Oon•tlonb and L•g•cl•s Oonations, legaC￿S 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 Ir￿18 15 re(zqnBed r8ceNqbbg 8ThJ ¢gn bo nw$U￿ Expèndtturn l eypefiditu￿ is recognwd orre t￿re 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. otsrsiw￿I costs 8r8 ar￿c418￿ ba￿} on tr* spread of staff costs. I re￿ur¢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 be￿ar￿. h ￿￿(￿1eS both costs that ¢8n bo ￿¢?￿ drec*ytO SL¥* ac* aJYJ those costs ofan njiroct natur8 ngc8ssary to s4)k￿rt t￿ffl. 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 t*sis 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, t￿efore. 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 3theq￿rt wnLdated dgpreo8th)n Ca8h and eash •qulvalonts Cash and cash wuNabnts r￿Mp￿ cash on call depcwits. aTrJ ary thr slbjrt.tem Ik4Ukl inv8skngnts that ore readty to a krthm of c*6h #ryj are SL￿.ect to an ignnlcant risk of charKJ8 ￿ %AIL*. Flnanelal Instnvnents Tre Charty only has financial ass9ts lèbétss tt4t qualfy as fina￿la1 i%lnJnents Cash and bank baLanc8s. tradè arKI ottsr payabtes. irNeslm&nts. Ba￿ fin3Th￿l inlnmnents are therefore recwnk8•d at tranaCt￿Jn 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￿, Ir￿Me ayrws. Estimatss J￿I9e￿ents are aThJ zffj bas¢d on lrtirral eyper*rth aTrJ Other lactors, ￿udir(￿ ey4octstK)r6 of tuture awnls that are bel*wd to bo re88(￿blO wdef circunstaneas. ostynates W￿1, by definit￿n. sèkjom equal ts ￿￿ted actttsl resdb. Trusteè corsKlèr5 that v￿re are rKJ critscal accounlmg ostmates aThJ jtyents that haw a sbJnrftsrrt rtsk ofeaLBry a rnater￿1 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 unr￿trIct*d 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 charlt*bh actlvld•s Unrnstrl¢t•d Fundi 2025 2024 Grrt made Rates Fees relaJng lo S818 01 Collage InsWar￿e Repai￿ and maintenance Open Oay Expen Planning Fee Land A98nt Cle counl8rKy Fee$ Legal and professlonal fees Total for the year to 31 M￿h 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• rèmun*ration and expenses The Charity consid8rs its key managthn8m kn compri59 of Ihe Trustee$ No trustBe. norany person5 connected ￿th Ihetn, have reC￿d any rem￿erati￿ 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 d￿rity ￿ a regLsterod chanty sr¥J is. tsretse. exEmpt ftcrfn taJat*x. 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 A￿1reW Larts Ltd vakm th8 ￿ at £425.((Q #t 31 Marth 2025 9. Crgdl¢or•: amouts falllng duo wlthkn on• y￿r 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•lw￿n I￿￿1# 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