The Trustees of The Mercers Hall Gloucester has following detailed investigation installed a new Chairlift system to allow better access to the upper and lower floors. During the summer we will redecorate the outside of the building and continue other works inside 



Charlty r•gl¥tr•llon numb¢r 1201163 IEngland and Wal••l
THE MERCERS HALL GLOUCESTER
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

THE MERCERS HALL GLOUCESTER
LEGAL AND ADMINISTRATIVE INFORMATION
Tiu8teo•
O Lora
J Martdi
G How•ll
C. Hill
h•rlty numb•r (England and W•l••l
1201163
Prlncipal •ddre••
Masonic Hall
Cioii K•ys Lm•
Gious•si•r
GL12Ha
Ind•p•nd•nt •x•mln•r
P J ToyIofFCA
Unil 3 Ambrose Hau
leleor Cwrt
88rnett
Glou¢esl•r
GL4 3GG

THE MERCERS HALL GLOUCESTER
CONTENTS
Pag•
Tru•M•8' rèp￿1
Ind•pendent 0￿MIner.$ i•pcyt
Sl•t•ffl¢nl ol llo￿¢thI •cllvttl••
Not•• to I0• fln•ncl•i sI•l￿*ni$
6-12

THE MERCERS HALL GLOUCESTER
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The trusrees pre$frnl thw onnu￿ r•p)rt •id fin¥&* st￿•M•ni$ for tht ye•r ended 30 June 2024
Iinantral S.￿•M•ni$ have Deer preyred i? accorfanc• ltye accwniifjg polt1é5 8è1 oyl in note 1 io the
fi￿￿?81 sialem•ni9 and comply W1￿ Itt• CIO s Corsl1'.bliThn lie CPar.ties Acr 2011 and 'Ar￿unti￿) and R•Fof.IDg
by Cn¥ilié$ Slal8menl ol Recommended Practice applicable IJ ¢bariy•$ Pf•P8nng account$ In xcord8nCe
In the Financia Reportin9 Siandato 8ppI able In rh* UK •nd Rèpubl c Df Ir•lind IFRS 1021" l•ff•cl1V• 1 JanuaTr
20191
Obj•ctiv•i and activlll••
Th8 ob,•cts of th• CIO ar• lo Oo all lvcii thing5 as o*e (from limè to iim•l I•￿U.,1Y ¢harit8bl• In nalur• IrcluOin9 Ine
presorvilion ol Iht f*i$ioric buisdiig fcYm•lly knowp. and (&••d as Thè l1*8r￿rS Hall on rh• corner ol Cro¥• Leys Lano
Merc•r$ Allay, Gloucèsl•r. a Iisl•d building
Aiblic lJp.nefrt
Ttré I'ustms ttav• p•￿ r•g¥d 10 9Lthnc• IMu•d by ihe Charty commffjl￿ In dBoding wt)al •clivi11•8 lh•
CIO unaerlake
Achl•¥•m•nts •nd pbrfomiinc•
sril,,,,,￿00t actl'i'iiies and achieve1￿nI.$ agains1 Db,18Ctrves
Th• lJ•rpAfS Hall GIDucesl•r iUnin¢orpc*ralt¢ fJndl. • Ch8frtabl• Incorpy•l•d Organ￿1th ICIOI wal Ml up Wilh
Ibe 'e9lSterea ¢bJrity nJmb•' 1201163 on thi 281P) No¢émtr*r 2022 '.1 vlag gel up tg replace The Crc55 Key$
Pjasoilc Trusi •* com•Trtt•è ol the Unirwor•re(I fu￿ cw¥I￿r•￿ Ihllt lh• obi•aN•i Ot$1 ￿le¥¢d
.TC Jgh B CIO
Th• Bss•li and liab￿litI*l ol Th• Cross Keys Il•sonlc Cn•fty Tru•t w•r• tr•n•l•ff•d lo th• CIO on e••s•lon. Thu•
were 85 fol￿￿ on¢ h8we t￿fj ihtrwn In th• CIO 4$ don•bOn$-
C•sh at Ban
Fixed •$$¢t•
Cred￿01%
£107 821
£1C.8e8
(£28 4401
Th• rn•in •0Jrc•s ol Incorne to enabkn the ¢h•nty to mwl d• obj•dN•• t¢lknClW C￿rg•$
£20,380
In th• ffinwcJ* pwwxl Th• m•n exp•r￿lIur* r•lgt+J lo ulilty bills •¢Jch •1 h••1 & Iignt 1£8.14414r)d • m•n•gement
th8.9• to th• M4sonic H•ll (GlouC•￿•r) of £11,1(Ki
Fln*n¢l•l itvl•w
The $u'plJ• fo. Ine year under re￿.le￿. was £91 359 TM rtiain •ci ¥ity ln the year tne ITansl•r of lh•
IS￿&￿11•bIllIIè$ from The CfQS$ Key5 KI?$￿1¢ Chjrty TTUit Was CaP+tathV. cnwges from fvl¥sorll¢ Lod465
TM CIO holdi wme bnd• a$ Inv•$tm•ntS. IhH• •r• n•id # unrt Iw%ts •nO rn￿890d by S•r•iin*
ReseThes pcIKy
11 15 Ihe policy of Ihe CIO ihai unr•slrin•d f,JndS *ni¢h ha￿ noi t*e* des,9r8lecJ for o ipecific use sbould b•
mainlained ai a l•¥•.' •ouivalèn: io bet￿een itriree and six mon1h's exJe?d.IJT• Tt)e tfusleès ¢on8¢aer mai re8eNes
at tiis level will er.sure that. In th• •¥•nl ol a sign leap.i ¢YfOP IT) fijnoing, will be aba to con1inuè I￿.e Cio.
rrer.T ¥li'¥il.•S wtylle ¢on$ieerariOfj Is gi¥en to way6 in whith addit￿1 furt￿ P￿Y b8 iaisod Thi$ le¥fti of
ha5 beèn maintaiD•d Ihrou9houL the year
Th• resw*$ ai tnt ye•¢ were £91 359 vkn.oh include th• inv•stm•ni% whch ar• on • long i¢m bg¥s
d fixèd assets. Excludipj Ih•s• tn• CIO'$ lun¢$ were £25 49

THE MERCERS HALL GLOUCESTER
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Stru¢tyr•, govornanc• and m•nag•m•nl
The CIO was eJwb115hed by • ConsldulKm on 28th NoY•mb8r 2022
The W$lee* dunng the y•ar up l) the dat• ol ggnatur• ol th• finanu•l $18t￿?￿lIS were.
D Lard
J PJ8rfell
Hill
Rwrujlmenl and appoinlfneni tslltusr88s
The powtr to •ppfyni • irustee Is ex•r¢s•d Dy th• mwty of tru*t••i TMf• miy more th•n 6 trtyypevs
•pwntèd •nd no l•sa than 4 tsullèèi al any on• ilfv
None ol Ihé IfUSl••$ h•$ any tyènefi¢ial inlefe61 in th• CIO. All of tho Irus1•K ar• m•mb•rn of th• CIO •nJ
guaroi19• lo wntribJt• £1 ID th• •v•nt ol • wnain9 UP
Th• Irusl•••' r•wfl wai approv•l by Ine Board ol Trusi•••.
C Hill
Tfu•le•
15 M•rGh 2025

THE MERCERS HALL GLOUCESTER
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unr••irictod
fuDd$
2024
Nol
Incom• and •ndowm•nls Irom".
-ra'.ions legacie5
CharitODle actlvllits
Inve8*meni¥
Othef
90,249
20,380
794
J.150
Tot•1 Incom•
114,573
Expendltur• on:
Ch•rrt•b'8 8ctiwiliès
oiThÈr exper.Jiibfe
27 819
1,473
11
Total •xp•ndltur•
29 292
N•1 g*nWl1o••￿I on inv••trn•r)ts
12
8.078
N•l Incoffl• ind mov•rn•nt In funds
91.359
RKonclll•tlon of lund•:
Fund b•l•nct$ W 1 July 2023
Fund b•l•n¢•• •t JO Jun• 2024
91.359
The slaremenl of fin•n¢i•l •aiwiti•¥ includ•• 411 •Dd loM•• r•cL¥aniMO In th• ￿*r. In¢Mw •nd eypendifvre
J•rrv• Irtsrn coniiThJthg •Clivlll•S

THE MERCERS HALL GLOUCESTER
BALANCE SHEET
ASAT30 JUNE 2024
2024
Nol•S
Tangikle 8ssels
Inv•8tm•nl$
14
9.872
56.078
85 950
Curr•nt •sM
lor$
Cl$￿. al ￿rnk an4 In h•nol
18
2,000
28.37e
39 37¢
14 9671
Cr•dilor•= 4mount• f4llin9 du• wtlhln on• y••r
17
curr•nt a•#•l#
25.409
TotNI a8$•t¥ l••¥ curr•nt Iliblllll••
91,359
Th• lund• of lh• CIO
91.359
91.359
Tne financi•l Ji•lemeniJ were •pprwed by tru$iwi ￿ 15 MbrGtt 202$
Tfu•I••

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
A¢¢ouniing poll¢b•s
Chirity Information
erieis Hall GlJuc•stsr is a Chantal￿• Incorwialèd Or9•nis4￿n
1.1 Accoufttlng conv•ntion
The financ. al sta'.er,eil$ ia¥• be•n y•par•¢ in •ccoid•nc• vthh th• CIO'S g¢Y•ming l*)¢um￿l. lh• Cn•riti
Acp. 2011 FRS 102 'Ttté Financial R•parti?g S•ano8rd aFpliCa￿a In ih8 UK An(J R•publie cl Irèland. #r)d lh•
C￿￿ntle9 SORP "Accountin9 ¥ncJ Report ng by Cho"Ities S'10lemenl of ReC￿Me￿tted Pr&-t',u Bpplicaiye to
¢harili•$ prepanng t￿lf accoun18 In ac¢G'dan¢• o'ilh the F nancial Reporting S'.and•rd app4¢abl• In UK
an(1 Rep￿￿4¢ ol Iiel•n4 IFRS 1021" Tne CIO is a P￿tt￿l¢ Benefil Énl1',v 85 0&fir￿a Oy FRS
02
TM CIO has ￿k•0 •dv•ni•gt of The provi•iw• ￿ rh* SORP fN cnarilits not la prnp•re • slalem•nl ol u•h
Th• fin•nd•l lial•m•ni• h•v6 departe¢ from the Ch&rilies ,,AC￿ul1$ •nd Rèp)rtil Re9U.9:i￿$ 2008 C￿lY to
th• •xl•ni r•qui'•d la provide è IfU• ana lair This dèparture h•$ 1nvolv•d Icl IC'A'ing the Slalemonl ol
Recomm¢ndea Proaice fof charitie$ Jpp1win9 FRS 102 rather th9* Ine v•rsic47 ol lh• St8t•m•nt ol
R•comm•nd*d wtrd¢h is r•l•rr•d lo bn th• R•9ul•bMs bul v•hi￿. has sino• bmn Wlihdrawn
Th• finaici81 51atem•n15 are pr•par•d In il•rtin9 which is the lJrKli¢Jn•l curr•rcy ol lh• CIO Mor*el•ry
amoun13 In I.n*no￿ siJie.ments art rounGeo 10 Ihe n¢&'e$: L.
Tne flnanvial $iolemtnis h•ve trotn prew•d uThJtr m• hi•l¢Jrt•l cosi ¢￿V•nEi￿ Th• pM¢lp•l •¢¢ounty'ng
Icies adopl•d •r• ••t ou¢ b•low
1.2 Golng concern
A: the ',1 Te ol aFproving th• finwd•i •t•i•m•M* th• 1rusl•ts i•v• • r••fr)D•t4• •xPd•t4C￿ Ih•i IM Cio n
•d•ouai• r•sour¢•s io con1￿￿8 Ir Jp•raliCfia OXlSt•n¢• fo. li• lorfrw•ablè Ibiure ThLtS the liusieeg cwlinue
to Juopl the goiry ccncern bJ3iJ of •r£vunling In preP￿ThJ th• finJnci•l st41•m•n
1.3 Charlt*bl• fund•
Unreg',naed tundg we •v•llatrh for use Jl IP)e di•crelion of tru•le•s in lurlh•rJnc• of Ih•'r th#ril*>l•
+*iecl vos
Re$lri¢le¢ tJndG are subjed lo sp¢¢,f: UJDdlllon8 by dDW$ 01 9ran:o'6 as Ic how Ih•y m•y b• u••d Th•
pJrocses ard usès ol Iht reslr1Cted lJTrds ¥'e •ei o(rt ln Ihe note$ lo the .In8nci¥ 11otement•
Endowm￿nl fimdi •f• wfy•cl lo *p•ulic eth%Jllion• by &)nori t￿1 tm ca￿1*1 rn￿1 b• M•In￿1n•0 by lh• CIO.
1.4 In¢orn•
Income Is recOJni￿d when the CIO i¥ l•gally enl.tled :o i.. aler any p•rfvmancè ¢MdilWiS h•v• beéh Mrf.
Ibe emounts earn tse measufea rel.¥tsy Jrj If Is protsab.A tTrat iTrcorne VAII De received.
C88h donat￿0￿$ af• rocoonls•d Dn récè',p; OtPhryr donali)ns are recogThMd oncè Ihe CIO been noi"fie(J ol
the 0ona.ion unless perfJrmgTreo ¢ondifions require deftrral of the arr.ouni Income lax recoverabl• In r•iatlOD
lo donaboni f•¢•fv•d und•r GrfIAid or de•d$ ol CO￿nIn119 r•¢ogTr￿rt •1 the time ol the donariori
L•yaci•s Jr• r•ccgniMd ￿ r•c•ipt or ¢lh•rvrtM If th• CIO has ￿•n nolffi*a of ￿ Imp•TrJing disinbull￿, W*•
aniouni is kncwm. •n¢ receipt Is ¢xpect&J If the amouil NJ r￿1 known the legxy is treated Js J eonbnpnt
assèt.

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accountlng pollcl
Icontlnu•dl
1.5 Exp•ndltvro
ExptTrc l.JrÈ Is rec¢>wsed oncg Ihor• i• a legal ￿ ¢onslrucAiv• obli9ats.on lo transl•r •conomlc ben•fii to
thifd paly. Il Is pio>abl• tnai a tfanslw ol xor(4mi¢ benefiis wll bt r•ouir•d in ￿￿•m•nI. •nd Ih• •rnount of
th• obligation be -•a5ur•c r•l.ably
Expenailure 19 v89$ifjeJ by 8V,iVtrrf The costs o. eacl? activty B"e made up ol lh• iolal ol di*￿1 costs and
sllarèo rosls. ..ncludiig support x)sl$ Irwolw•d In unoértaK.ng oach •Y,¥ity Dirtcl Msts attnou;JDle 1¢ 8 singl•
l wily are alloatea dir•dly to ibgt activity Shar•d cos:1 wtlici eontribul• to mcf8 Inan or8 8Cilvify and
pooq costs 'Nnich aré noi atlribuloDle lo a sin* a'e aFpM,oned beTr￿en those act,￿,1￿1 on a basil
congsieni h'iln Ihe use ol resources Cenlral staff rJ5ts ore alkxal•d on the ol l*m• Iwni afyj
d•pr•¢iaii¢n chargés arè aiiocai*d Gn Infr QLNW ol Iht a￿￿t $ use
1.6 Tanglbl• flxed as•0ts
Tar Jiole lix•O 85S•18 *• pnPlally m•a8vr•d al ¢o•i •nd $ts)$•ou•nty W•Uf•d rf ¢OSt or v*u•bon, n•r ol
dèprèci81,on and giy Impbiyneit ID56•6
DeprtCi•*+on ry r•eogni$td lo •* 10 wm• off Ihfr Of v•Iu•ii¢n of a11￿1 l••i Ihw r•sidv•l v•lu•• owr Ih•lr
useful Iiwel on lh• l)1 own9 b•M•
•nl •nd •ouipm•ni
10% r•duvng bI￿r
The gain oi 1055 ariwng on lh• di¥JoJ•I ol an 88sel Is delvmlned as V)• diller•nc• Delvrt*•n In• •we prcwa•
lh• ￿￿rying Valu• ol Iho •ss•l, •nd r•cogni••d ir. tha sl•l•m•nl of acbvits•S.
17 Fli•d ••i•i InvMtm•nts
FIAèU ass•1 Iri¥tslmenls are In1'8Wy mt•sur•(l al tr•*s8ctlt>n pTrc¢ exclu4ip.g trap￿CtiO￿ costs and ir•
vAJb$equeT)Ily mea$vred ai foir ai each rèp)nin9 .Jale Ch8n98$ In lair vglJe oro i•cogiis•d In nii
br￿M￿1•X￿￿dlI￿r•l for th• y••r. Tr•ns•aion costs are exp•￿•￿ •• IncurT•d
1.8 Impalrrnent oi fix•d ••••
At each feportini end dat• th• CIO r•￿•￿-1￿* cai-yin9 #Mo￿n..$ ol Ill lan9lbl• •gs•ts lo del•n771ne wtteih
ihere Is oly iTr¢ico',ion Ihal ihoifj a$Trei8 h¥¥• iulerea 8n imp8'rm•nl If •ny su¢h Inth*alion •xi$tS lh•
fe¢OV•f•bl• •mouni of lh• •$Mi 1$ *￿M01¢d In order io (leitrmine the exient ol me imp•Km•nt10sb Irf any).
1.9 C•sh ind cajh equlv•l•nl$
Ca5* &na -ash e4b ¥8 Èr'.g Irclud• ca•h In h#nd depo#rt• h•ld •1 c411 bonks. ¢ln•f $hOt1.i•rm Iiould
nv•stm•n¥$ Wrtn original malvrill•$ ol tnr•• mmihs or l•s•, o•nk QV*fdr•fts Bank overdr•ft8 Jre
Ihin borr￿￿Ing$ In cuT￿nE 118bil t es
1.10 Flnancial In$trum•nts
Tie ￿ l) 1'.4s e e,-'.eY tj apply th• PfovIs￿)rn1 al S•ctiM 11 '8tsc Fin•n¢A91 In$irumoni$' •nd Sèction 12 '0th•r
Fm•n¢ial In$irumwl$ I$•￿6. ol FRS 102 to all ol rts financial InstfLwn•nls.
Financi41 Inslrum•nl9 Bre rowiis•d in tr*• CIO'I b￿ar￿ sfi••l wh•n th• CIO b•cw• parry 10 I
¢¢ntr•¢tu•l yoviS*)ns ol ilw In$trument
Fin4no81 as$e',$ ana Ii•bilitio$ g'e olfsel 'hith tie nel arnourts pTe*rted .n the finawal $ialem•nl$ whèn
1$ a 1•gaiiy •n10f￿ab11 n9b', la sei ine feco9n sea amounlg anc ihere Is 89 Inieniion ID $er.le on o nel
ba518 ar to reali•e th• asset and &•ttl• th• Iiatslily wmuiian•ously

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
Accountlng policl•i
IContlnu•dl
8•5ic flft•ncl81 •ssetJ
Bas.￿ ljairial asse'.s wmlch indude debtors fj￿d c￿h ond bank bal&nces ar• in￿lIty m•a$ur•d at
tran5aGbDn pr,c• Includina Iransxbon cos1$ and are 5ubwou¢nily ¢•*fled at •moniSta cosr using the eff*cliV&
Inre"e91 1p•:￿)d unl•s8 th• arran98m•Trl cons1.lJl•s a finan¢i*g trans￿l￿n, wh8r8 tre Ir8nSOClion 1$
rne•*iirett 01 Ihe pre$en'. ¢alue of rne lulure receipt5 discLwnted at a mafket rat• ol In1•￿$1 FinJnc.•l a$$•ts
(#•uifièd u f•C•l¥8Dl• wiiryn y•af grfr nor amonigéd
8•slc Ilnan¢l•l Il•bllill•s
Bas￿¢ firar.=ia Iiabi ,Iies i?¢lu#ing u•dllQ'$ and b•ryk loans wfy Ini1Tally recognised 8t Ir•r.sJth'on price LTle$s
tre 8r'8ngement c¢.n$tilu;es a fin4p.cing tr8758Ction. the d8bl In$:rumtnt is m•asur•(J al Ihe p"esonl
valJe o! ibe Idlur• payrn•nls discounled li • mwk•i fal• ol In1•r￿ Fin•fjci•l b•bilili¢• d•S$￿.•d •• yy•ble
within Me year are amcrti$80.
Dfrbl In8lrum•nl6 or• $ubMqu•nly Cafn•Q 41 •mc>rtiMa ¢o•l. v•inq th• •ll•ctrv• Inl•r•$l r•lo mothod
Trade ¢reaiior¥ are obiiytirffis t¢ pay ljr gooas tr S•tyiCéS Iha., hove tswi xquiitrJ In th• ordin¥y CO,Jis• ol
0g•ration• from suppliers AmoJnis paiablé are clas8ilithY 8$ c￿rI￿p1 118biliiie$ If paymeni 1$ due w,Ihin o
year Of less If nol Ihey are presentett 85 non-curre.Il Iiablifie5 Trade cre¢il.Jr¥ ar• fecouYis•d Inib•lly li
tran￿0￿ prK• and •ub4•qv•nliy 115•abLW•O al •morti$•d c¢•1 u$ing lh• •ll•¢iiv• Ini•r•st
o•r￿09n*t1On of financial Il•bilrti•J
Financial IiaOilifi•• •f• dw•cogni•ed V*twi th• CIO'I Contr•cl￿1 ot4ig•tie41• ?xthr• or •f• diKh•fged or
¢4n¢•ll•a
1,11 employt• b•Dellt•
Tie CLS.. J, ar y bT)LseO t￿10•Y entrtl*mtrM i• r•g)wii•d In th• p•nod in Ih• •mploy••'s •wvlc•8 •r•
r•c•iv•d
T•rminalitsTr bonef11 *r• r•¢tsJniMd Imm*Ji•l•ly ai •r ex0•1$e whéft ifj• CIO l• d•bMn$lr•bly ¢crfnmitt•d io
t•min•t• in• •MpIo￿tnI ol •r¢ wnph)ye• Of 10 proviae lefmimlion b•n•frt8.
Crltl¢*l a¢eountlng e•tlmal¢• •nd ludgèm•nt•
In th• wppliulion pl th• CIO'I •ccourllng pJltA•, ITh• tru*i••s •f• r•quk•d w m•k• I￿)9•mInIs. e•tr'males
•n¢ as$umoiion8 abtsul the carry n9 amouni of assets and '.i?bilile$ Ihjl Jre not Te4dily 4ppar•nl Irom olhèi
•ource& Tne eslimJleJ 8nd •s$K￿rea 4ssutnptiais ba8&a on histor￿1 Oxpérl•n￿ •nd oin¢r e￿Or% Inai
•r• con8idèfed lo tse re*vanl AcTu81 result8 m•y diff6r from thesè esii-a*e$
esiim*te• •ThJ undedying •swmWns or• r•w•w•d w •n Ixwoing bi*A. R•w%￿l Io •¢¢OUnlin9
•$limal•% a'e r•¢trJniMd In ihe P•flt>l In wnich the estimate Is reviged vkne'e ?frJd reYi8ion affe￿$ ffily IITal
pe-. ioj, ar 1.7 tn• pfj.-iDI o! th• ra￿￿'0n ftjlure périods Ihe '.ewi$..an aflecls ¢Jffeni lu.ure
pvi¢48
Incom• from donatlons •nd l•gJclt•
Unrèstricted Unrèslilctod
lunds
funds
2024
2023
Don8ied The Cross Key$ Ch•nly Tru51
90.249

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Incom• Iroffl charilabl• acti¥itl•8
Unr•8trlci•d Unr••trict•d
lunds
fund5
2024
2023
Capllatlon chary•8
capi14￿rI cnaruos
20,380
In¢om• Irom Inv•stsn•nt•
UnrMtrl¢t•t1 Unr••trlel•d
lund•
lund•
X124
2023
Inc(#r• fr*)m k$l•d InV￿m•nI1
Oth•r Incom•
Unr••trlct•d Unr•stdct•d
funds
funds
2024
2023
C¢>mpeng•tion from b•nk
R￿•t94 ol h••i & 119M
150
3,15¢
Exp•ndllur• on charll•ble •cllvlll
H•idlng
*aG983
2024
Dlf•cI co8t8
D8pt•&41th Ind Imp•*m•rii
Sharè ol Support •nd gov•manc• t08tB Ise• not•
SupF¢rt
26.823
27819
Analysis by fund
Ur'ec'.ri-'.&d u)os
27 819

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
Net mov•m•nl in funds
2024
Tho n¢1 rnov*m*nl In furbd3 11 st41•d •ft•r ch•rgintyiu•oilingi
Fées FalaDle for me Inoependeni examination ol the charty's fln•n¢iai $14l•m•N•
Déwt¢i41ifM) ol 14ThgsDl• fix•d 8u•Is
None ol ihe Irty$lees (or wy parnc￿l c*nn•cted thrffjl r•¢•iiod •ny r•m￿n￿lIOn or benofits from th•
CIO &JflTr3 Ille y•¥
10 Employ•
Th• •¥•r•o• monlhly nurnb•r of employe•* dunTrJ tne year wa•
2024
Nurnb•r
Tol•1
Th•r• w•r• no •mploy••s *nnu•l r•MUn•ral￿n wai mor• I￿n £80.OCIl
11
Oihtr •xp•ndltur•
Unr•slrTrcl•d Unr•strict•d
fund•
fLbndg
2024
202J
Olhw •xp•ndltur•
12 0•ln• and los••• on Inv••tm•nt•
Unr•strict•d Unr•tslfiCt•d
lund•
lund$
2024
2023
Rev•lualioo of Investrnenls
0.078
13 T•¥•tlon
The k*•rrty 1$ oxempt from rts aclyvth•s t4¢au$• •ll Its In￿rne is Jppli•d for charrtabl• purpoMI

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
14 Tangible fix•d u%•ts
PliDt
•qllipm*nt
Cos1
AJ41".iona
10,888
At 30 June 2024
10.868
D•pr•ciatlon Ind impairm•nt
DepreciAiion chAry•d In th• y•ar
AI 30 Jun• 2024
CJrrylng imount
Ai
JLie 2024
9.872
15 Flx•+J ••••i In¥••lm•nt•
Ll•ted
Inv••tm•iil8
Cost or valu•llon
A., l Jvl,, 2023
Adaili¢n$
V•lu•l￿rt ch•ng•9
50 Cp)O
1.078
AI 30 June 2024
58,078
C4rrylng amount
At 3C, JJne 2,)24
$6.078
AI 20 Jun• 2023
18 Dtbiors
2024
Amounts l•lllng du• withln on• y••r"
Olh•r thpbtorn
2,OC
17 Credrtor4-. •mount8 falllng du• withln on• y••r
2024
Other crediiorj
4,987
11

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
18 Unr•8trlcl•O lunds
The un'•vr*ted ljnds ol charity comprise tye un•xp•nd•d balgnces of dan4'4ions •nd gr•nis wbch v•
not SLbj+¢l '.0 spteifrc ¢on¢ilions by donors aie gr8nrv& 48 to bow Iley may bé Jsed These include
Oe$ign•ied luTrd8 which hov• b••n set a$1￿ Olrt of unre$irlcltra lund$ by th• trLt$reeg for gpecifjc ￿rp￿s.
At l July 2023
Incomlng
r•sourc•
Rmourc
•xp•nd•d
Galn• and
los¥•¥
AI 30 Jun•
2024
Gènér* thJnds
114873
129,292)
8.078
91.359
19 R•lit•d party tr•n••¢tlon•
Tb•r• w•r• ¢hKlo••bkn ieiat•4 p•ty ]r•n￿ClIM1 durlnu th• y•ar12023 .
12

Charlty r•gl¥tr•llon numb¢r 1201163 IEngland and Wal••l
THE MERCERS HALL GLOUCESTER
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

THE MERCERS HALL GLOUCESTER
LEGAL AND ADMINISTRATIVE INFORMATION
Tiu8teo•
O Lora
J Martdi
G How•ll
C. Hill
h•rlty numb•r (England and W•l••l
1201163
Prlncipal •ddre••
Masonic Hall
Cioii K•ys Lm•
Gious•si•r
GL12Ha
Ind•p•nd•nt •x•mln•r
P J ToyIofFCA
Unil 3 Ambrose Hau
leleor Cwrt
88rnett
Glou¢esl•r
GL4 3GG

THE MERCERS HALL GLOUCESTER
CONTENTS
Pag•
Tru•M•8' rèp￿1
Ind•pendent 0￿MIner.$ i•pcyt
Sl•t•ffl¢nl ol llo￿¢thI •cllvttl••
Not•• to I0• fln•ncl•i sI•l￿*ni$
6-12

THE MERCERS HALL GLOUCESTER
TRUSTEES, REPORT
FOR THE YEAR ENDED 30 JUNE 2024
The trusrees pre$frnl thw onnu￿ r•p)rt •id fin¥&* st￿•M•ni$ for tht ye•r ended 30 June 2024
Iinantral S.￿•M•ni$ have Deer preyred i? accorfanc• ltye accwniifjg polt1é5 8è1 oyl in note 1 io the
fi￿￿?81 sialem•ni9 and comply W1￿ Itt• CIO s Corsl1'.bliThn lie CPar.ties Acr 2011 and 'Ar￿unti￿) and R•Fof.IDg
by Cn¥ilié$ Slal8menl ol Recommended Practice applicable IJ ¢bariy•$ Pf•P8nng account$ In xcord8nCe
In the Financia Reportin9 Siandato 8ppI able In rh* UK •nd Rèpubl c Df Ir•lind IFRS 1021" l•ff•cl1V• 1 JanuaTr
20191
Obj•ctiv•i and activlll••
Th8 ob,•cts of th• CIO ar• lo Oo all lvcii thing5 as o*e (from limè to iim•l I•￿U.,1Y ¢harit8bl• In nalur• IrcluOin9 Ine
presorvilion ol Iht f*i$ioric buisdiig fcYm•lly knowp. and (&••d as Thè l1*8r￿rS Hall on rh• corner ol Cro¥• Leys Lano
Merc•r$ Allay, Gloucèsl•r. a Iisl•d building
Aiblic lJp.nefrt
Ttré I'ustms ttav• p•￿ r•g¥d 10 9Lthnc• IMu•d by ihe Charty commffjl￿ In dBoding wt)al •clivi11•8 lh•
CIO unaerlake
Achl•¥•m•nts •nd pbrfomiinc•
sril,,,,,￿00t actl'i'iiies and achieve1￿nI.$ agains1 Db,18Ctrves
Th• lJ•rpAfS Hall GIDucesl•r iUnin¢orpc*ralt¢ fJndl. • Ch8frtabl• Incorpy•l•d Organ￿1th ICIOI wal Ml up Wilh
Ibe 'e9lSterea ¢bJrity nJmb•' 1201163 on thi 281P) No¢émtr*r 2022 '.1 vlag gel up tg replace The Crc55 Key$
Pjasoilc Trusi •* com•Trtt•è ol the Unirwor•re(I fu￿ cw¥I￿r•￿ Ihllt lh• obi•aN•i Ot$1 ￿le¥¢d
.TC Jgh B CIO
Th• Bss•li and liab￿litI*l ol Th• Cross Keys Il•sonlc Cn•fty Tru•t w•r• tr•n•l•ff•d lo th• CIO on e••s•lon. Thu•
were 85 fol￿￿ on¢ h8we t￿fj ihtrwn In th• CIO 4$ don•bOn$-
C•sh at Ban
Fixed •$$¢t•
Cred￿01%
£107 821
£1C.8e8
(£28 4401
Th• rn•in •0Jrc•s ol Incorne to enabkn the ¢h•nty to mwl d• obj•dN•• t¢lknClW C￿rg•$
£20,380
In th• ffinwcJ* pwwxl Th• m•n exp•r￿lIur* r•lgt+J lo ulilty bills •¢Jch •1 h••1 & Iignt 1£8.14414r)d • m•n•gement
th8.9• to th• M4sonic H•ll (GlouC•￿•r) of £11,1(Ki
Fln*n¢l•l itvl•w
The $u'plJ• fo. Ine year under re￿.le￿. was £91 359 TM rtiain •ci ¥ity ln the year tne ITansl•r of lh•
IS￿&￿11•bIllIIè$ from The CfQS$ Key5 KI?$￿1¢ Chjrty TTUit Was CaP+tathV. cnwges from fvl¥sorll¢ Lod465
TM CIO holdi wme bnd• a$ Inv•$tm•ntS. IhH• •r• n•id # unrt Iw%ts •nO rn￿890d by S•r•iin*
ReseThes pcIKy
11 15 Ihe policy of Ihe CIO ihai unr•slrin•d f,JndS *ni¢h ha￿ noi t*e* des,9r8lecJ for o ipecific use sbould b•
mainlained ai a l•¥•.' •ouivalèn: io bet￿een itriree and six mon1h's exJe?d.IJT• Tt)e tfusleès ¢on8¢aer mai re8eNes
at tiis level will er.sure that. In th• •¥•nl ol a sign leap.i ¢YfOP IT) fijnoing, will be aba to con1inuè I￿.e Cio.
rrer.T ¥li'¥il.•S wtylle ¢on$ieerariOfj Is gi¥en to way6 in whith addit￿1 furt￿ P￿Y b8 iaisod Thi$ le¥fti of
ha5 beèn maintaiD•d Ihrou9houL the year
Th• resw*$ ai tnt ye•¢ were £91 359 vkn.oh include th• inv•stm•ni% whch ar• on • long i¢m bg¥s
d fixèd assets. Excludipj Ih•s• tn• CIO'$ lun¢$ were £25 49

THE MERCERS HALL GLOUCESTER
TRUSTEES, REPORT {CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Stru¢tyr•, govornanc• and m•nag•m•nl
The CIO was eJwb115hed by • ConsldulKm on 28th NoY•mb8r 2022
The W$lee* dunng the y•ar up l) the dat• ol ggnatur• ol th• finanu•l $18t￿?￿lIS were.
D Lard
J PJ8rfell
Hill
Rwrujlmenl and appoinlfneni tslltusr88s
The powtr to •ppfyni • irustee Is ex•r¢s•d Dy th• mwty of tru*t••i TMf• miy more th•n 6 trtyypevs
•pwntèd •nd no l•sa than 4 tsullèèi al any on• ilfv
None ol Ihé IfUSl••$ h•$ any tyènefi¢ial inlefe61 in th• CIO. All of tho Irus1•K ar• m•mb•rn of th• CIO •nJ
guaroi19• lo wntribJt• £1 ID th• •v•nt ol • wnain9 UP
Th• Irusl•••' r•wfl wai approv•l by Ine Board ol Trusi•••.
C Hill
Tfu•le•
15 M•rGh 2025

THE MERCERS HALL GLOUCESTER
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 JUNE 2024
Unr••irictod
fuDd$
2024
Nol
Incom• and •ndowm•nls Irom".
-ra'.ions legacie5
CharitODle actlvllits
Inve8*meni¥
Othef
90,249
20,380
794
J.150
Tot•1 Incom•
114,573
Expendltur• on:
Ch•rrt•b'8 8ctiwiliès
oiThÈr exper.Jiibfe
27 819
1,473
11
Total •xp•ndltur•
29 292
N•1 g*nWl1o••￿I on inv••trn•r)ts
12
8.078
N•l Incoffl• ind mov•rn•nt In funds
91.359
RKonclll•tlon of lund•:
Fund b•l•nct$ W 1 July 2023
Fund b•l•n¢•• •t JO Jun• 2024
91.359
The slaremenl of fin•n¢i•l •aiwiti•¥ includ•• 411 •Dd loM•• r•cL¥aniMO In th• ￿*r. In¢Mw •nd eypendifvre
J•rrv• Irtsrn coniiThJthg •Clivlll•S

THE MERCERS HALL GLOUCESTER
BALANCE SHEET
ASAT30 JUNE 2024
2024
Nol•S
Tangikle 8ssels
Inv•8tm•nl$
14
9.872
56.078
85 950
Curr•nt •sM
lor$
Cl$￿. al ￿rnk an4 In h•nol
18
2,000
28.37e
39 37¢
14 9671
Cr•dilor•= 4mount• f4llin9 du• wtlhln on• y••r
17
curr•nt a•#•l#
25.409
TotNI a8$•t¥ l••¥ curr•nt Iliblllll••
91,359
Th• lund• of lh• CIO
91.359
91.359
Tne financi•l Ji•lemeniJ were •pprwed by tru$iwi ￿ 15 MbrGtt 202$
Tfu•I••

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
A¢¢ouniing poll¢b•s
Chirity Information
erieis Hall GlJuc•stsr is a Chantal￿• Incorwialèd Or9•nis4￿n
1.1 Accoufttlng conv•ntion
The financ. al sta'.er,eil$ ia¥• be•n y•par•¢ in •ccoid•nc• vthh th• CIO'S g¢Y•ming l*)¢um￿l. lh• Cn•riti
Acp. 2011 FRS 102 'Ttté Financial R•parti?g S•ano8rd aFpliCa￿a In ih8 UK An(J R•publie cl Irèland. #r)d lh•
C￿￿ntle9 SORP "Accountin9 ¥ncJ Report ng by Cho"Ities S'10lemenl of ReC￿Me￿tted Pr&-t',u Bpplicaiye to
¢harili•$ prepanng t￿lf accoun18 In ac¢G'dan¢• o'ilh the F nancial Reporting S'.and•rd app4¢abl• In UK
an(1 Rep￿￿4¢ ol Iiel•n4 IFRS 1021" Tne CIO is a P￿tt￿l¢ Benefil Énl1',v 85 0&fir￿a Oy FRS
02
TM CIO has ￿k•0 •dv•ni•gt of The provi•iw• ￿ rh* SORP fN cnarilits not la prnp•re • slalem•nl ol u•h
Th• fin•nd•l lial•m•ni• h•v6 departe¢ from the Ch&rilies ,,AC￿ul1$ •nd Rèp)rtil Re9U.9:i￿$ 2008 C￿lY to
th• •xl•ni r•qui'•d la provide è IfU• ana lair This dèparture h•$ 1nvolv•d Icl IC'A'ing the Slalemonl ol
Recomm¢ndea Proaice fof charitie$ Jpp1win9 FRS 102 rather th9* Ine v•rsic47 ol lh• St8t•m•nt ol
R•comm•nd*d wtrd¢h is r•l•rr•d lo bn th• R•9ul•bMs bul v•hi￿. has sino• bmn Wlihdrawn
Th• finaici81 51atem•n15 are pr•par•d In il•rtin9 which is the lJrKli¢Jn•l curr•rcy ol lh• CIO Mor*el•ry
amoun13 In I.n*no￿ siJie.ments art rounGeo 10 Ihe n¢&'e$: L.
Tne flnanvial $iolemtnis h•ve trotn prew•d uThJtr m• hi•l¢Jrt•l cosi ¢￿V•nEi￿ Th• pM¢lp•l •¢¢ounty'ng
Icies adopl•d •r• ••t ou¢ b•low
1.2 Golng concern
A: the ',1 Te ol aFproving th• finwd•i •t•i•m•M* th• 1rusl•ts i•v• • r••fr)D•t4• •xPd•t4C￿ Ih•i IM Cio n
•d•ouai• r•sour¢•s io con1￿￿8 Ir Jp•raliCfia OXlSt•n¢• fo. li• lorfrw•ablè Ibiure ThLtS the liusieeg cwlinue
to Juopl the goiry ccncern bJ3iJ of •r£vunling In preP￿ThJ th• finJnci•l st41•m•n
1.3 Charlt*bl• fund•
Unreg',naed tundg we •v•llatrh for use Jl IP)e di•crelion of tru•le•s in lurlh•rJnc• of Ih•'r th#ril*>l•
+*iecl vos
Re$lri¢le¢ tJndG are subjed lo sp¢¢,f: UJDdlllon8 by dDW$ 01 9ran:o'6 as Ic how Ih•y m•y b• u••d Th•
pJrocses ard usès ol Iht reslr1Cted lJTrds ¥'e •ei o(rt ln Ihe note$ lo the .In8nci¥ 11otement•
Endowm￿nl fimdi •f• wfy•cl lo *p•ulic eth%Jllion• by &)nori t￿1 tm ca￿1*1 rn￿1 b• M•In￿1n•0 by lh• CIO.
1.4 In¢orn•
Income Is recOJni￿d when the CIO i¥ l•gally enl.tled :o i.. aler any p•rfvmancè ¢MdilWiS h•v• beéh Mrf.
Ibe emounts earn tse measufea rel.¥tsy Jrj If Is protsab.A tTrat iTrcorne VAII De received.
C88h donat￿0￿$ af• rocoonls•d Dn récè',p; OtPhryr donali)ns are recogThMd oncè Ihe CIO been noi"fie(J ol
the 0ona.ion unless perfJrmgTreo ¢ondifions require deftrral of the arr.ouni Income lax recoverabl• In r•iatlOD
lo donaboni f•¢•fv•d und•r GrfIAid or de•d$ ol CO￿nIn119 r•¢ogTr￿rt •1 the time ol the donariori
L•yaci•s Jr• r•ccgniMd ￿ r•c•ipt or ¢lh•rvrtM If th• CIO has ￿•n nolffi*a of ￿ Imp•TrJing disinbull￿, W*•
aniouni is kncwm. •n¢ receipt Is ¢xpect&J If the amouil NJ r￿1 known the legxy is treated Js J eonbnpnt
assèt.

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Accountlng pollcl
Icontlnu•dl
1.5 Exp•ndltvro
ExptTrc l.JrÈ Is rec¢>wsed oncg Ihor• i• a legal ￿ ¢onslrucAiv• obli9ats.on lo transl•r •conomlc ben•fii to
thifd paly. Il Is pio>abl• tnai a tfanslw ol xor(4mi¢ benefiis wll bt r•ouir•d in ￿￿•m•nI. •nd Ih• •rnount of
th• obligation be -•a5ur•c r•l.ably
Expenailure 19 v89$ifjeJ by 8V,iVtrrf The costs o. eacl? activty B"e made up ol lh• iolal ol di*￿1 costs and
sllarèo rosls. ..ncludiig support x)sl$ Irwolw•d In unoértaK.ng oach •Y,¥ity Dirtcl Msts attnou;JDle 1¢ 8 singl•
l wily are alloatea dir•dly to ibgt activity Shar•d cos:1 wtlici eontribul• to mcf8 Inan or8 8Cilvify and
pooq costs 'Nnich aré noi atlribuloDle lo a sin* a'e aFpM,oned beTr￿en those act,￿,1￿1 on a basil
congsieni h'iln Ihe use ol resources Cenlral staff rJ5ts ore alkxal•d on the ol l*m• Iwni afyj
d•pr•¢iaii¢n chargés arè aiiocai*d Gn Infr QLNW ol Iht a￿￿t $ use
1.6 Tanglbl• flxed as•0ts
Tar Jiole lix•O 85S•18 *• pnPlally m•a8vr•d al ¢o•i •nd $ts)$•ou•nty W•Uf•d rf ¢OSt or v*u•bon, n•r ol
dèprèci81,on and giy Impbiyneit ID56•6
DeprtCi•*+on ry r•eogni$td lo •* 10 wm• off Ihfr Of v•Iu•ii¢n of a11￿1 l••i Ihw r•sidv•l v•lu•• owr Ih•lr
useful Iiwel on lh• l)1 own9 b•M•
•nl •nd •ouipm•ni
10% r•duvng bI￿r
The gain oi 1055 ariwng on lh• di¥JoJ•I ol an 88sel Is delvmlned as V)• diller•nc• Delvrt*•n In• •we prcwa•
lh• ￿￿rying Valu• ol Iho •ss•l, •nd r•cogni••d ir. tha sl•l•m•nl of acbvits•S.
17 Fli•d ••i•i InvMtm•nts
FIAèU ass•1 Iri¥tslmenls are In1'8Wy mt•sur•(l al tr•*s8ctlt>n pTrc¢ exclu4ip.g trap￿CtiO￿ costs and ir•
vAJb$equeT)Ily mea$vred ai foir ai each rèp)nin9 .Jale Ch8n98$ In lair vglJe oro i•cogiis•d In nii
br￿M￿1•X￿￿dlI￿r•l for th• y••r. Tr•ns•aion costs are exp•￿•￿ •• IncurT•d
1.8 Impalrrnent oi fix•d ••••
At each feportini end dat• th• CIO r•￿•￿-1￿* cai-yin9 #Mo￿n..$ ol Ill lan9lbl• •gs•ts lo del•n771ne wtteih
ihere Is oly iTr¢ico',ion Ihal ihoifj a$Trei8 h¥¥• iulerea 8n imp8'rm•nl If •ny su¢h Inth*alion •xi$tS lh•
fe¢OV•f•bl• •mouni of lh• •$Mi 1$ *￿M01¢d In order io (leitrmine the exient ol me imp•Km•nt10sb Irf any).
1.9 C•sh ind cajh equlv•l•nl$
Ca5* &na -ash e4b ¥8 Èr'.g Irclud• ca•h In h#nd depo#rt• h•ld •1 c411 bonks. ¢ln•f $hOt1.i•rm Iiould
nv•stm•n¥$ Wrtn original malvrill•$ ol tnr•• mmihs or l•s•, o•nk QV*fdr•fts Bank overdr•ft8 Jre
Ihin borr￿￿Ing$ In cuT￿nE 118bil t es
1.10 Flnancial In$trum•nts
Tie ￿ l) 1'.4s e e,-'.eY tj apply th• PfovIs￿)rn1 al S•ctiM 11 '8tsc Fin•n¢A91 In$irumoni$' •nd Sèction 12 '0th•r
Fm•n¢ial In$irumwl$ I$•￿6. ol FRS 102 to all ol rts financial InstfLwn•nls.
Financi41 Inslrum•nl9 Bre rowiis•d in tr*• CIO'I b￿ar￿ sfi••l wh•n th• CIO b•cw• parry 10 I
¢¢ntr•¢tu•l yoviS*)ns ol ilw In$trument
Fin4no81 as$e',$ ana Ii•bilitio$ g'e olfsel 'hith tie nel arnourts pTe*rted .n the finawal $ialem•nl$ whèn
1$ a 1•gaiiy •n10f￿ab11 n9b', la sei ine feco9n sea amounlg anc ihere Is 89 Inieniion ID $er.le on o nel
ba518 ar to reali•e th• asset and &•ttl• th• Iiatslily wmuiian•ously

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
Accountlng policl•i
IContlnu•dl
8•5ic flft•ncl81 •ssetJ
Bas.￿ ljairial asse'.s wmlch indude debtors fj￿d c￿h ond bank bal&nces ar• in￿lIty m•a$ur•d at
tran5aGbDn pr,c• Includina Iransxbon cos1$ and are 5ubwou¢nily ¢•*fled at •moniSta cosr using the eff*cliV&
Inre"e91 1p•:￿)d unl•s8 th• arran98m•Trl cons1.lJl•s a finan¢i*g trans￿l￿n, wh8r8 tre Ir8nSOClion 1$
rne•*iirett 01 Ihe pre$en'. ¢alue of rne lulure receipt5 discLwnted at a mafket rat• ol In1•￿$1 FinJnc.•l a$$•ts
(#•uifièd u f•C•l¥8Dl• wiiryn y•af grfr nor amonigéd
8•slc Ilnan¢l•l Il•bllill•s
Bas￿¢ firar.=ia Iiabi ,Iies i?¢lu#ing u•dllQ'$ and b•ryk loans wfy Ini1Tally recognised 8t Ir•r.sJth'on price LTle$s
tre 8r'8ngement c¢.n$tilu;es a fin4p.cing tr8758Ction. the d8bl In$:rumtnt is m•asur•(J al Ihe p"esonl
valJe o! ibe Idlur• payrn•nls discounled li • mwk•i fal• ol In1•r￿ Fin•fjci•l b•bilili¢• d•S$￿.•d •• yy•ble
within Me year are amcrti$80.
Dfrbl In8lrum•nl6 or• $ubMqu•nly Cafn•Q 41 •mc>rtiMa ¢o•l. v•inq th• •ll•ctrv• Inl•r•$l r•lo mothod
Trade ¢reaiior¥ are obiiytirffis t¢ pay ljr gooas tr S•tyiCéS Iha., hove tswi xquiitrJ In th• ordin¥y CO,Jis• ol
0g•ration• from suppliers AmoJnis paiablé are clas8ilithY 8$ c￿rI￿p1 118biliiie$ If paymeni 1$ due w,Ihin o
year Of less If nol Ihey are presentett 85 non-curre.Il Iiablifie5 Trade cre¢il.Jr¥ ar• fecouYis•d Inib•lly li
tran￿0￿ prK• and •ub4•qv•nliy 115•abLW•O al •morti$•d c¢•1 u$ing lh• •ll•¢iiv• Ini•r•st
o•r￿09n*t1On of financial Il•bilrti•J
Financial IiaOilifi•• •f• dw•cogni•ed V*twi th• CIO'I Contr•cl￿1 ot4ig•tie41• ?xthr• or •f• diKh•fged or
¢4n¢•ll•a
1,11 employt• b•Dellt•
Tie CLS.. J, ar y bT)LseO t￿10•Y entrtl*mtrM i• r•g)wii•d In th• p•nod in Ih• •mploy••'s •wvlc•8 •r•
r•c•iv•d
T•rminalitsTr bonef11 *r• r•¢tsJniMd Imm*Ji•l•ly ai •r ex0•1$e whéft ifj• CIO l• d•bMn$lr•bly ¢crfnmitt•d io
t•min•t• in• •MpIo￿tnI ol •r¢ wnph)ye• Of 10 proviae lefmimlion b•n•frt8.
Crltl¢*l a¢eountlng e•tlmal¢• •nd ludgèm•nt•
In th• wppliulion pl th• CIO'I •ccourllng pJltA•, ITh• tru*i••s •f• r•quk•d w m•k• I￿)9•mInIs. e•tr'males
•n¢ as$umoiion8 abtsul the carry n9 amouni of assets and '.i?bilile$ Ihjl Jre not Te4dily 4ppar•nl Irom olhèi
•ource& Tne eslimJleJ 8nd •s$K￿rea 4ssutnptiais ba8&a on histor￿1 Oxpérl•n￿ •nd oin¢r e￿Or% Inai
•r• con8idèfed lo tse re*vanl AcTu81 result8 m•y diff6r from thesè esii-a*e$
esiim*te• •ThJ undedying •swmWns or• r•w•w•d w •n Ixwoing bi*A. R•w%￿l Io •¢¢OUnlin9
•$limal•% a'e r•¢trJniMd In ihe P•flt>l In wnich the estimate Is reviged vkne'e ?frJd reYi8ion affe￿$ ffily IITal
pe-. ioj, ar 1.7 tn• pfj.-iDI o! th• ra￿￿'0n ftjlure périods Ihe '.ewi$..an aflecls ¢Jffeni lu.ure
pvi¢48
Incom• from donatlons •nd l•gJclt•
Unrèstricted Unrèslilctod
lunds
funds
2024
2023
Don8ied The Cross Key$ Ch•nly Tru51
90.249

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
Incom• Iroffl charilabl• acti¥itl•8
Unr•8trlci•d Unr••trict•d
lunds
fund5
2024
2023
Capllatlon chary•8
capi14￿rI cnaruos
20,380
In¢om• Irom Inv•stsn•nt•
UnrMtrl¢t•t1 Unr••trlel•d
lund•
lund•
X124
2023
Inc(#r• fr*)m k$l•d InV￿m•nI1
Oth•r Incom•
Unr••trlct•d Unr•stdct•d
funds
funds
2024
2023
C¢>mpeng•tion from b•nk
R￿•t94 ol h••i & 119M
150
3,15¢
Exp•ndllur• on charll•ble •cllvlll
H•idlng
*aG983
2024
Dlf•cI co8t8
D8pt•&41th Ind Imp•*m•rii
Sharè ol Support •nd gov•manc• t08tB Ise• not•
SupF¢rt
26.823
27819
Analysis by fund
Ur'ec'.ri-'.&d u)os
27 819

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
Net mov•m•nl in funds
2024
Tho n¢1 rnov*m*nl In furbd3 11 st41•d •ft•r ch•rgintyiu•oilingi
Fées FalaDle for me Inoependeni examination ol the charty's fln•n¢iai $14l•m•N•
Déwt¢i41ifM) ol 14ThgsDl• fix•d 8u•Is
None ol ihe Irty$lees (or wy parnc￿l c*nn•cted thrffjl r•¢•iiod •ny r•m￿n￿lIOn or benofits from th•
CIO &JflTr3 Ille y•¥
10 Employ•
Th• •¥•r•o• monlhly nurnb•r of employe•* dunTrJ tne year wa•
2024
Nurnb•r
Tol•1
Th•r• w•r• no •mploy••s *nnu•l r•MUn•ral￿n wai mor• I￿n £80.OCIl
11
Oihtr •xp•ndltur•
Unr•slrTrcl•d Unr•strict•d
fund•
fLbndg
2024
202J
Olhw •xp•ndltur•
12 0•ln• and los••• on Inv••tm•nt•
Unr•strict•d Unr•tslfiCt•d
lund•
lund$
2024
2023
Rev•lualioo of Investrnenls
0.078
13 T•¥•tlon
The k*•rrty 1$ oxempt from rts aclyvth•s t4¢au$• •ll Its In￿rne is Jppli•d for charrtabl• purpoMI

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS (CONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
14 Tangible fix•d u%•ts
PliDt
•qllipm*nt
Cos1
AJ41".iona
10,888
At 30 June 2024
10.868
D•pr•ciatlon Ind impairm•nt
DepreciAiion chAry•d In th• y•ar
AI 30 Jun• 2024
CJrrylng imount
Ai
JLie 2024
9.872
15 Flx•+J ••••i In¥••lm•nt•
Ll•ted
Inv••tm•iil8
Cost or valu•llon
A., l Jvl,, 2023
Adaili¢n$
V•lu•l￿rt ch•ng•9
50 Cp)O
1.078
AI 30 June 2024
58,078
C4rrylng amount
At 3C, JJne 2,)24
$6.078
AI 20 Jun• 2023
18 Dtbiors
2024
Amounts l•lllng du• withln on• y••r"
Olh•r thpbtorn
2,OC
17 Credrtor4-. •mount8 falllng du• withln on• y••r
2024
Other crediiorj
4,987
11

THE MERCERS HALL GLOUCESTER
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 30 JUNE 2024
18 Unr•8trlcl•O lunds
The un'•vr*ted ljnds ol charity comprise tye un•xp•nd•d balgnces of dan4'4ions •nd gr•nis wbch v•
not SLbj+¢l '.0 spteifrc ¢on¢ilions by donors aie gr8nrv& 48 to bow Iley may bé Jsed These include
Oe$ign•ied luTrd8 which hov• b••n set a$1￿ Olrt of unre$irlcltra lund$ by th• trLt$reeg for gpecifjc ￿rp￿s.
At l July 2023
Incomlng
r•sourc•
Rmourc
•xp•nd•d
Galn• and
los¥•¥
AI 30 Jun•
2024
Gènér* thJnds
114873
129,292)
8.078
91.359
19 R•lit•d party tr•n••¢tlon•
Tb•r• w•r• ¢hKlo••bkn ieiat•4 p•ty ]r•n￿ClIM1 durlnu th• y•ar12023 .
12