¢harlty rogistrdtlon number 200693 (England and Wal•s)
EVERSHOLT PAROCHIAL CHARITY
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

EVERSHOLT PAROCHIAL CHARITY
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr M Hood
Mr P F Collins
Ms C Doherty
Dr N Muller
Miss J Todd, Vice Chair
r S Smith
Mr P Richardson
MrsA Blomfield
Ms S Denton
Mr S Collier. Chair
Rev Rachel Snow
Mr Dunstsn Arthur
{Appoinled 14 octob￿ 2024)
Charlty number {England and Wal081
200693
Ind•p8nd•nt èxamlner
Darren Croucher Bse (Hon8), FCCA, FCA.
1 Copperhouse Court
Caldecotte Buslness Park
Millon Keynes
Bu¢kingham$hire
England
MK7 8NL

EVERSHOLT PAROCHIAL CHARITY
CONTENTS
Pag•
Trusteos, report
Independent examlnerf$ report
ststement of financial activities
Balance sheet
Notes lo the financial statements
10-16

EVERSHOLT PAROCHIAL CHARITY
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
The Trustegs present their annual report and financial statements for the year ended 31 Decembgr 2024.
The ffinancial statements have been prepared in accordance with the aC￿U￿ting policies sel out in r￿ 1 to the
financial $tslemenls and comply vmh the Charilvs Igoveming do¢umenll, the Charities Act 2011 and 'Accounting
and Reporting by Chanties.. Stslement of Re¢ommend8d Practice opplicable lo charities preparing their accounts in
accordanee with the Financial Reporting Standard appliCa￿e in the UK and Republic of Ireland IFRS
1021" leffectwe 1 January 20191.
Oblectlves and activltles
Public benefit
The folowing provides an overview of Evershdl Parochial Charity's activities for the year ended 31st December
2024. The CharAy's aims are lo support the upkeep of the Parish Church, relief of local people in need and the
general benefft of the inhabilanls of the village of Evorsholl in $u¢h manner a5 the trustees think frt. The Charity
achieves ils aims by making grants (called Thirds) to the Church, lo the education ot children and those in higher
education or vocational training,. and to those in need via the Vvellbelng Third.
As of Decernter 2024 Eversholt Parochlal Charty Trustees were as follows..
na Blomfield
ulle Todd (Vice Chairl
Reverend Rachel Sr￿4 lfr¢xn 14th
gust 2023)
Paul Collins
Simon Collier {Chair
Steven Smtth
Dunsian Arthur
Catherine Doherty
Sarah Denton
ike Hood
Nalhalie Muller
Pat Rithardson
As e81abli8hed, Trustee meetings continued to allernale be￿en b8ing focussed on general matters and prop
mattgrs. Prop8rty meelin9s wew attended by representstives from our managing agents. Carter Jonas, vtho also
provided r8port updates for those meetings and interim reports as required. Meetings in the year wwe held in
Eversholt ￿l1&Ye H811.
12th February 2024 (Ggngravcharity Meeting)
8th Aprl 2024 IBusinesslPropety Meeting}
10th June 2024 (Generallcharlly Meeting)
12th August 20234IBusinesslProperty Meelingl
14th Oclobgr 2024 {GenerallCharty Mettingl
9th Docemb8r 2024 {Bu$inesslPropety Meelingl
All meellngs were also attended by our Clerk, Kafen Barkw who wepared agendas in athance and minutes of each
meeting.
OUT longstanding trustee, Carolyn Howell stood down al our June meeting. Carolyn ￿11 be much mlssed for her
commitment ond conlributs.on for so many years. Carolyn sal as a representslive of Sl John the Bapti41 Church
PCC and we were pleased to welcome her replxem8nt r8pr8s8ntalive. Dunstan Arthur at the October meeting.

EVERSHOLT PAROCHIAL CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Our l￿d agents. Carter Jonas LLP, manage the eslale on a day-ttrday basis regular communK*ions lo the
hair. prop* Su￿rOup, and all trustees.
Al the trustees August meeting it was agreed that Carter Jonas be allowed a delegated authority amount of £3,0110
to organise urgent works 81ongside establishing a reporting system.
The Green Man
The Property Subgroup continued lo meet regularfy with the tenants in addition to the M￿agIng agents overseeing
the tenancy. The trustees feel this direct link lo the community is importanL
Issues arisirvJ in Ihft year were cèllar flooding, chimney flues, th8 condition of the wndows and also the continuation
of maintenarKe challenges a88ocialed wlh the car park. The potholes in the car part( require con$￿t repair, in
part due to ils use by non-palrons and the impact that has on the wear and tear of the Surf?￿ng. Both thg tenants
and trustees remain keen that the car park remains a￿essible to all.
The Property Subgroup researched replacemenvupgrade window options and sought quotas to assist thè tènants
Wtth progressing this matter. Trustees also discussed providing financial assistance from our propety refurbishment
reserves as this is a Significant investment, and the trustees wish lo do all they can to ensure the conlinuati¢Jn of the
pub in the wllage. The pub 15 in the Conservation Area which mean$ that permission would be required to change
the windows. An architect was •ppoinlèd to prepare existing and proposed elevation$. Town planning services
were offered pro bono to aFoly for ConseNation Area approval once the F4an$ ar￿ 8¢hedules were pr&par8d.
The tenants continued to report challenging trading conditions, most likely lir*ed lo the ongoing cost-of-living crisi$
and tsxation.
10 Tlngrfth Road
Followng a protracted p&riod of uncertainty during the year the exlsting tenant gave noti￿ and vacated in October.
Signfficant remedlal works were undertaken, end the property was advertised for Idel whith resulted in strong
Interest. including locally having been postèd on the village WhalsApp group consistent with the Charity's pobcy.
41 & 42 Watsr End
Extemal decorations were carried out in JulylAugusL
41 Watgr End
The charity's long-lem tenants of this propaty vacatèd for more appropriate housing. The house was in an
immaculate condrtion. a lett8r of thanks was sent to mark thè end of their tenure. The trustees agreed lo
refuTbishmenl works induding a new kitchen ond bathroom fittings, carwts and refreshing the décor. Quotes were
received in December with works expected lo lake four months.
Town Famihou$•.
This propety was vacated by current tenant8 and minor refurbishments were undertaken. It was ad￿rty'sed and
was relel and omipied in November by new tenants..
Propartios & Land
All other land and prope￿eS remained tenanted, wlh vari¢)us repalrs and rent remews LWKlertakèn 88 necessary.
Energy Projoct
A trustee continued lo attend meetings of the Greensand Community Energy Group ¥tho were looking 81 a number
of potential projects across the broader Ampthill and Flitsvick aroa. This indudes a potential project in the Village
involving solar pan8ls at the school. Their key themes are.
'Powering Up'_ local produdion of ele¢tri¢ity, eg solar panel5.
'Powerin9 Down'_ reducing demand. eg through insulali¢)n.
Commuryty Heat Development (reducing reliance on oil)

EVERSHOLT PAROCHIAL CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Below is a summary of the In￿me and Expendrture for year ended 31st De¢ember 2024.
Income
Expenditure
Net In￿Me for the year / Nel movement in funds
116,859
77,839
39.020
The trustees and their accountants continue to manage the Charity's finances lo ensure that existng funds are
sensibly invested, reseNes are manlainsd and grown for future &tiviti8s such as property refurbishments and that
money is availablo for wovision of the annual Third'$ disthbution.
ACc￿nts for 2024 werè audited by independent aceountsnts and submitted lo the Charities Commission.
In 2024 a lolal of £33,000 was alloc8led lo Thirds. £11,000 10 each. a welcome Increase of £SOO por Third from
recent years.
al Wellbeing Third
This is our most adiva Third with much effort put in by a several truslees and other lo￿1 volunteers, we *e so
gratefvl for their kindness. time and varied conlribLition&
All Wellbeing Third recipients were asked to provlde bank delai18 for if they wshed lo move to onllne p8ymenl$.
Most payments are now this method, wth a few cheques and fewer cash distributions.
A lolal of 20 residents received an award of £275 each from thè Wellbeing Third. In addit￿￿ to these indlvldual
awards the Charity also funded
Vlllage Agent
The Charity Contir￿ed ils commitmerbt the Villag8Agent scheme led by L￿zIe B8mico8L Lr22ie continued to be very
busy and remains contraGled lo us for 12 hours per monlh. Lizzre offers a very valuable filendly, Sstening ear and
has distribLrted varlous pracllcal aids lo help around the homp and referrals to Communty Transport services to
increase independerKe. Lizzie also ￿mplIeS and 8dits'Aboul Eversholv. A summary of actwities for 2024 were.
18 hljne vt8ils supporting 14 households
3 {newl AttendanceAllowances
1 {rgnewall Attendance Alltrwance
6 Inewl Blue Badge8
2 Irenewal) Blue Badges
2 Council Tax support applications
1 bus pass
2 quil8 significant housing iterns
36 total number of dienls induding 17 new dients
Llzzle Lunche5
The monthly Monclay Lunch Club continues to be well attended. gratthl thanks as always lo those who volunteer
their time. Fegdback remains positive as always with It bekng great lo see new fa¢e$ Still even with the group being
so established

EVERSHOLT PAROCHIAL CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Chair Yoga Clus
The aim of these classes are to help peoFle wth balance and some strength, Increase mobllty and fle￿bIlItY, help
avoid falls alongside an increased chanc8 for socialisation and to have fun. The dasses regularfy attracl around 20
atterthes from Ever$tr￿lI and surrounding villages.
Lottery fvjnding lo as*sl 7Mth costs was applied for in September.
About Evevsholt
Ih funding from both the P8rochki1 Charity and the Parish Councl the publication continues to be ery0Y￿l..
The nèwslètter has proved very successfLA in reinforcing the connedion$ bebveen Tesidents and also to ensure that
the adivth'e$ a￿anged by the Parochial Charity reach a wide audience lo increase participation. The efforts of
trustees involved wrth coor¢Jinaling the new￿etter are very much apprea8ted.
Deflbrillator
The Charity were asked to providé contributory funding, alongside other wllage organisations, towards the new
defibrillatorwhich was agreed by trustees and is an annual c081 of £175.20
bl Educatlon Thlrd
-w8 received and agreed Further Educatoon Awards initially to 10 indivtduals, subsequenUy redLKed to g individuals
of £420 each following receipt of their written applications. The Cleik contacted each applicant to check they had
commenced their cours68 prior lo making payment. One applicant wilhdTew their request as was no IDryer
pursuing further education. These Further Education AwaTd applications are reswired to be received by the Clerk
prior toAugust 31st of any year for Considèration.
An 'Annual Discretionary Award, of £6.800 was made to Evershdl Lower School.
Al our February moeling il wa¥ reported that the recent Otsled Inspection ranked the sctsol as 'Good'.
c) Church Third
.Thg Church Third of £11.000 was awarded lo the Eversholl Parochièl Church Councll lo asslst vAth the Ca￿ of Ihe
fabric of the d)urch and chufchyard. The trustees were pleased to be told of the new memorial statue %thiGh was
dedi¢ated on Sunday 16th June to replace the on8 that was slden.
The trustees wll continue to efficiently manag8 the estate wllh the asslstsnc8 of the managlNJ agents and
accountsncy servicès lo ensure the Charity is fit for purpose. are a150 discussing the potential fN renewable
energy projects and development projects alongside the refurbishment of propety 85 necesw. A key proj•¢t for
2025 1$ expected to be the replacement of windows al the Green Man pub.
Wè intend lo continue wlh the varied programme of Wellbeing Third &tiwlies and are keen to bro*Jan attendance
to connect wlh as wide a demographic from our community a5 possible.
Led by our Village Agent, there continues to be a good flow of new referrals and existing dienls needlng supwrt
wth a broad raThJe of items, WTth some tsklng tlme to conclude that filling a form in or laknng that next step to getting
support is relevanl lo their Gir¢um$tances.
We also aim to contlnue suppO￿n9 Evershc41 Lower School 8rKI ￿siderts undertaking further educatK)n.

EVERSHOLT PAROCHIAL CHARITY
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
As the current Chair of Eversholl Paroehial Charity I would like lo record my thanks to the trustees for their
commitment, ts'me and hard work whith is given freely and lo the benefft of our community. I would aso like to
thank our Clerk for har valu8d hard work supporting the trustee8 and helping lo ensure that the Charity achieves its
obje¢tives.
The Trustees who served durlng the year and up to the date of signature of the financkwl Ststements were..
Mr M H¢)od
Mr P F Collins
Ms C Doherty
Dr N
Miss J T¢xld, VIGe Chair
Mr S Smrth
Mr P Richardson
MrsA Blomfiold
Mrs C Howell
Ms S Denton
Mr S Collior, Chair
Rev R8chel Snow
Mi Dunstan Arthur
{Resigned 10 Jun8 20241
(Appointed 14 October 20241
All meetings were also altended by our Clerf(, Karen Borkor who prepared ageThl88 In advance and mlnutes of each
meeb"ng.
Thé Trustees, report was approved by the Board of Trustees.
--aim AI
Mr S Collier. Chair
Chalr
Dale.. 13th August 2025

EVERSHOLT PAROCHIAL CHARITY
STATEMENT OF TRUSTEES, RESPONSIBILITIES
FOR THE YEAR ENDED 31 DECEMBER 2024
Th& Trustees are responsible for preparing the TN$tees' report and thè fin¥r￿ls1 statements in acGordance w
appli￿ble law and United ￿.￿Jd0M Accounting Stsndard8 (United Klngdom Generally AcceFrted Accounting
Practice).
The law appli&ible to charities in England & Wales requires the Trustee$ lo prepare financial slaiem&nt$ for eath
nancial ￿P¢h gNe a true and fair ¥Aew of the $tste of affalrs of the Charty and of ils incoming resources and
8pplicalion of resources, indudlng its income and expenditure, for that perfc4. In Prep￿n9 thes6 financlal
statements, the Trustees are required lo..
select suitable accounts'ng policies and then appty them consistenty..
observe the methods and principle$ of the Charities SORP IFRS 1021..
make judgments and accounting estimates that are reasonabl8 and prudent,.
slate whether applicatle UK Accounting Standards IFRS 1021 have be•n folh)wed, subject to any materi
departures disdosed and explained in the financial statements..
preparè the financial slalements on the 9olng concem basis wle8s11 Is inappropriate to presume thal th8
Chartty wtll continue In business.
The TfUSt¢es are responslbie for keeping adequate accounting rocords that are sufficient to show and explaln the
ChariV$ transactions and ¢Jisdos8 with reasonable occuracy al any time the financial positlon of Ihe Charity and
onable them to ensure that the financial 8lalemenl$ comply wth the Charities Act 2011. the Charity (Account5 and
Reports) Regulations 2008 and the provisions of the Trust deed. They are also reSpor￿lble for safeguarding the
assets of the Charity and hencg for tsking reasonablg steps for the pf8vanlion and detectK)n of fraud and other
ir{eg￿arit1e$.
Approved by order of the members of the ljoard of Trustees on and signed on its behalfby..
-£IM AI
Simon Collier
Trustee & Chair of Evershott Parochial Charity

EVERSHOLT PAROCHIAL CHARITY
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EVERSHOLT PAROCHIALCHARITY
I report to the Tru81ees on my examination of the financial statements of Evershom Par￿h{al Charity (the Charty}
forthe year ended 31 December 2024.
Rosponslbllltlos and ba$l$ of report
As the Trustees of the Charity you are responsiblo for the Prepara￿On of the financial statements in aC￿rdanCe wfth
the requirements of the CharitiesAcl 2011.
I report in respéct of my ex8mSn8lon of the Chari￿5 finaneFal statements camgd out under seclion 145 of Ihe
Charities Act 2011. In carying out my examination I have foll¢)wed the Directions given by the Charity Commission
Lmder section 145{5llb} of the Charities Act 2011.
Indopendent examlner's Statem?nt
Your attention is drawn to the fact that the Charty has prepared accounts in accordance with A¢¢ounting and
Reporting by Charitie¥'. Ststement of Recommended Pra¢ti¢e applicable lo charities preparing their accounts in
accordance with the Finanaal Reporting Standard applicable in the UK and Republic of Ireland {FRS1021. in
preference lo the Accounting and Reportirrfj by Charities.. Statement of Recommended Practice issued on 1 ￿￿71
2005 which 15 rele￿ed lo in the extant regUlat￿n$, but has been wrthdiawn.
l undersland that this has bèen done In order for the accounts to provide a true and fair view Ni ac¢ordanee with the
Generally A￿pted Accounting Practi(* effects've fof r¢porting peric*Js beginning on or after 1 January 2015.
I have comp18ted my examinailon. I confim7 Ihat no matters have come to my attention in connection with the
examina￿￿ giving me eause lo bellev8 th8t in any material resped-.
accounting records were not kept in respect of the Charity as required ty se(lion 130 of the CharitiesAd 2011.
the financial slalements do not accord with th05e records,. or
the financial statements do not compty wlh the applicable requirements conceming the form and content ol
finandal ststements set out in the Charities (Accounts and Reports) Reyulalions 2LTh)8 other than any
requiremert that the financial statements give a Irue and fair view. which is not a matter considered as part of
an indepen¢Jent examinat￿n.
I have no concems and have come acros8 no other matters in GonneGtion with the examinalion to which attention
should b& drawn in this report in order to enable a prO￿r understsnding of the financial statements to be rea¢hed.
This report is made solety lo the ChariVs Truste&s, as a body, in accordance with part 4 of the Chariti88 (Account8
and R8p￿ts) Regulations 2008. My work has been undertaken 80 that I might slate lo the Charty's Trustees those
matters l am required lo slate lo Ihem in on Independent Examinevs Report and for no other purpose. To the fullest
extent permitted by18w, I do not accept or assume responsibility to anyone other than the Chanty and the Charity
Trustees as a body, for my woth orfor this report.
Darren Croucher Bsc (Hons), FCCA, FC
1 Copperhouse Court
Caldecotte Business Park
Milton Keynes
Buckinghamshire
MK7 8NL
England
14 August 2025

EVERSHOLT PAROCHIAL CHARITY
STATEMENT OF FINANCIAL AcnvrfiES
INCLUDING INCOMEAND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
Unr9str1ct•d Unr•strict•d
funds
funds
2024
2023
Notes
Income and endowments from:
Investments
Other income
116,159
700
115,144
11.645
Totsl Income
116,859
126.789
Expondlturo on..
Charitable activrties
77,839
79,B51
Total exp•ndltuv•
77.839
79,851
Net Incom• and movemènt in funds
39,020
46,938
R8con¢lll*tion of funds:
Fund balances at 1 January 2024
450,371
403.433
Fund balances at 31 December 2024
489,391
450,371
The State￿ent of financial aclivi118s indudes all gains and losses recognised in the year. Al income and expendtture
derive frMI ¢ontinuiNJ activities.

EVERSHOLT PAROCHIAL CHARITY
BALANCE SHEET
AS AT 31 DECEMBER 2024
2024
2023
Notes
Flxed assets
Tangible assets
Investments
10
155.403
2.642
155,403
2,642
158,045
158.045
Current assots
Debtors
Cash at bank and in hand
12
29,183
386.919
23,055
346,521
416,102
369.576
Credltors: amounts falllng dug wlthln
on& year
13
(23,5741
(20,3721
Nèt eurrent assets
392.528
349,204
Total a¥8ets1gss current Ilabllftles
550,573
507.249
Credltors". amounts falllng dug after
more than one year
14
161.182>
(56,8781
Net assèts excluding p•nslon Ilablllty
489.391
450,371
N8t assgts
489,391
450,371
The funds of th• Charfty
Unrestricted funds
489,391
450.371
489,391
450,371
The financial ststemenls were approved by the Trustees on Ilth August 2025
Mr S Collier. Chair
Chair

EVERSHOLT PAROCHIAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
A¢Gountlng poll¢l•s
Charity inforniation
The Charity is a régistèred charity in En&land and Wales and is unincorporated. The address of the principle
office is 8 Bloomsbury Close. Wobum, Milton Keynes, MK17 9QS.
1.1 Accountlng convgntlon
The financial slalemenls have been prepared in accordance wth the Charities SORP IFRS 102} - Accounting
and Reporting by Charities.. Statement of Recommended Practice applicable to charitss preparing their
counts in accofdance with the Financial Reporbng Standard applicable in the UK a￿1 Republic of Irgland
IFRS 102) {effective 1 January 20191, the Financial Reporting Stsndard applicable in the UK and Reput￿¢ of
Ireland IFRS 102) th8 Chariti8sAd 2011.
The financial statements have been prepared to give a Irue and f8irf view and have departed from the
Charities (Accounts and Reports) Regulations 2008 only to the extent required to provi¢Je a Yrue and fairf view.
This departure has involved followng the Charities SORP {FRS 1021 published in Octob8r 2019 rather than
the Accounting and Rèporting by Charities.. Ststemenl of RecOmme￿0d Practice affective from 1 April 2005
wh￿h has since been withdrawn.
Evernholl Parothial Charity meets the definition of a puLlic benefit enlty under FRS 102. Assets wd llab51i￿eS
are initially recognised at hlslorieal cost or transaction value unless otherwse stated in the relevant
accounting policy.
The financial stslements arg prepared in sterfing, which is the functional curruw of the Charity. Monetary
amounts in these financial statements are rounded lo tho nearest £.
The financial stslements have be8n PrePa￿d under the hlstodcal cost convents'on, Th8 PTirKipal awunting
policies adopted are sel out below.
1.2 Golng ¢oncorn
At the time of approving the financial statements, the Trustegs hav8 a roasonable expectation that the Charity
has ade¢wat& resourc8s lo continue in operational existence for the foreseeable future. Thus the Trustees
continue to adopt the golng concern basis of accounting in preparing the financial
ststements.
1J Charltable funds
General funds are Lmrestricted funds whlch are avalable for use * the disuetion of the Trustees in
furtherarKe of the general objectives of the Charity and which havg not been designated for other purposes.
Designated lunds comprise unrestricted funds that have been set aside by the Trustees for partiCLlar
purposes. The aim and use of each dgsignated fund is set out in the notes to the financial statements.
Re61TiCted lunds are funds which are to be used in accordance with spaafic restrictions imptssed by donor8 or
which have been raisad by the Charity for particular purposes. The costs of raising and administering such
funds are charged against the specrfic fund. The aim and use of eo¢h restricted fund is set tyjt in the notes to
the financial $tslements.
1.4 Income
l income is recognised once the Charity has enlillemenl lo the in￿Me, rt is probable that the income will be
received and the amount of income receivable can be measured reliably.
Granls are Included In the Statement of financ4al a¢tivitie$ on a receivable basis. The balance of income
received for speafic purposes not expended during the period is shown in the rdevanl fvnds on the
Balance sheet. Where income is received in advance of entiuemenl of re¢8ipt. ils recognition is deferred and
included in uedilors as dgferred income. Where entitlement occurs before income Is reeelved. the income is
accrued.
10-

EVERSHOLT PAROCHIAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Ac¢ountlng pollclo¥
Icontlnued
Income tsx recoverat4e in relab'on to inve$lmenl income 18 recognised al the time the investment inc¥Jme 1$
receivab￿.
Other income is recognised in the period in which it is receivable and to the extent the goods have been
provided or on comFdelion of the service.
1.5 Expendltur•
Expenditure is recognised onc8 th8re is a legal or constrLfCtive obligalion lo transfer economic benefit to
third paity, r( is probable that a transfer of economic beneffts ¥￿1] be requred in settlement and the amount of
the obligation can be measured reliably. Expendrbjre is classified by a¢tivily. The costs of each aclivity are
made up of th? totsl of direct costs and shared costs, induding SUPPOrt costs invdved in uThYertaking each
activity. Direct costs attributable lo a single activSty are allocated directly to that activty- Shared costs which
ontribule lo more than one activity and support costs ￿lch are not attributable to a single acty'vity are
apportioned be￿een those activities on a basis consislenl with the use of resources. Central staff custs are
allocated on the basis oftime spent. and depreciation charges allocated on the portion of the asset's uso.
Expenditure on charllable activities is incurred on ¢Ji￿GI￿ undert8klng th8 activities which furthgr the ChariV$
objectives. as well as any associatgd support costs.
All expenditure is indusive of irrecover8ble VAT.
1A Tanglblè fixèd assets
Tangible fixed a￿etS are ￿pitaliSed and recognised when future economic bonefils are probatle and the Cost
or value of the asset can be measured reliably.
Taroible fixed assets afe initially rectrJnised at cost. After recognilion, under the ￿$t modd, tangit4e fixed
assets are measured al ¢osl less a¢¢umulaled depreciats'on and any aecurnulaled impairment losses. All costs
incurred to bring a tangible fixed asset into its intended working coThJil1c￿ should be included in the
measurement of cost.
At eath reporting date the Charity ass8ss8s whether there is any indication of impaimient. If such indication
exists, the recoverable amount of the asset Is delemined to be the higher of ils fair value less c051s 10 5è11
and r(s value in use. An impaimierrt loss is recognised where the cairying amount exceeds the recI)veral￿e
amount.
Depreeialion is tharged so as to allocate the cost of tangible fixed assets less their Yes￿ual value over their
eBb"mated u8efiJl lives.
Freehold land and buildings
NIA
Gains and losses on disp05als are delemiined by comparing the proeeeds wlh the carrying amount and ar
recognised in the Statement of financial aclivitie
1.7 Flx•d asset Inve$tmenls
Fixed asset investments are a fom) of financial instrument and are ini118lly recognised at th￿r ITansaction cost
and Subsequently measured at fair value at the Balance sheet dale, unless the value cannot be measured
reliably in which case il is measured al cost less impairment. Investment gains aTrJ losses, whether realised or
unrealised, are combined and prgsented as 'Gains1{Lossesl on investments, in the Slalement of financial
activities.
1.8 Cash and Cash equlvalents
Cash and cash equivalgnls include cash in hand, deposits held al call wth banks. other ShOr￿tem1 Ilquld
inveslments with original maturities of eighteen months or less.
11

EVERSHOLT PAROCHIAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Aetounting policles
l¢ontlnu•d)
1.9 Fln•ncl•l In¥trumènts
The Charity only has financial assets and financial liabilities of a kind that qualify 88 b88lc flnanelal
inslwments. Basic finanaal instruments are initially recognised at transaction value and subsequenlty
measured al their settlement value with the ex¢&plion of bank loans whith are subsewontly mea$ured al
amorti8ed ￿st using th8 effective inte￿1 method.
1.10 Government grants
Govemment grants relating lo tangible fixed assets ar8 treated as d8f8rred income and released to the
Statement of financial activities over the expected useful lives of the assets concemed. Other grants are
credrted lo the Statement of financA81 activlties a8 the related expenditure is incurred.
Intorost rgcolvablo
Inter8St on funds held on deposit is induded when receivable and the amount can be measured reliabty by the
Charity,. this is nomaly upon notificab'on of the interest paid or payable by Ihe in&ttution with ￿0M th8 funds
are deposrted.
1.11 Debtors
Trade and other debtors are recognised at tho settlement amount after any tradg Iks¢ount offere
Prepayments are valued at the amount prepaid net of any trade di￿Ounts due.
1.12 Liabilities and provl$lon$
Liabilities are recognised when there is an obligation at the Balance sheet dale as a result of a past event, it is
probable that a transfèr of ecommic benefit will be required in settlement, and the amount of the sQ￿ement
can be estimated reliabty.
Crltlc•l ac¢ountlng estlmatss and judgements
In the application of the Charity's accounting policies. the Trustees are required to make judgements,
esumales and assumptions about the carrying amount of assets and liabilities that are not readily apparent
from other sources. The estimates and associated assumptions aro based on historical experience and other
fadors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounlir*J
estimates are recognised in the period in which the estimate is revise(I where the revision affects (￿lY th81
period, or in the period of th? revision and future periods where the revision affeds both current and future
period$.
Income from Investments
Unrestricted Unrestrlcted
funds
funds
2024
2023
Rental income
Interest receivaL4e
108.995
7,164
109,622
5,522
116.159
115,144
12-

EVERSHOLT PAROCHIAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Other income
Unrestrlctod Vnreslrlcl•d
funds
funds
2024
2023
Other incom8
700
11.845
Expendlture on charltabh actfvitles
Total funds Total fund8
2024
2023
Dlrect costs
Maintenance and repair
Charitsble expenditure
Accountancy and bookkeeping fees
Bank fees
stats'onery costs
Insurance
Bookkeeping
Gross wages
Professional fees
Travel costs
Charitable expenditure heading 14
11.834
40.027
1,320
65
37
5.184
1,609
909
15,300
17,773
39,197
1,260
5,71YJ
1,533
816
13.440
40
77,839
79,851
Anatysls by fund
Unrestricted funds
77,839
79,851
Net movement In fundg
2024
2023
The net movement in fuThJs is stsled after chargingllcredrting)..
Trustees
No Tru8tees lor any p8rsons connecled wlh them) receNed any remuneration or benefrt$ from the Trust
during the year.
13-

EVERSHOLT PAROCHIAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
Employees
The average rnonlhty number of emF4oyees dudng the year was..
2024
Number
2023
Numb•r
There were no ern￿oYeeS whose annual remuneration was more than £60,000.
T￿at10Th
The charlty is exempt from taxation on it$ aetNities because all ils income is apF4ied for charitable purposes.
10 Tanglble flx•d as$¢ts
Freehold14nd
and bylldirtgs
Cost
At 1 January 2024
155,403
At 31 December 2024
1 S5,403
C4rrylng amount
Al 31 Decémb8r 2024
155,403
Ai 31 December 2023
155,403
11 Fixed asset Investments
Unllsted
Investments
Cost or valuatlon
At 1 January 2024 & 31 December 2024
2,642
Carrylng amount
At 31 December 2024
2,642
Al 31 December 2023
2.642
14-

EVERSHOLT PAROCHIAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12 Debtorn
2024
2023
Amount> lalllng du• wlthln one yoar.
Trade debtors
Other debtors
Prepayments a¢erued income
6,209
18,894
15,665
3,824
29.183
23,055
13 Creditors: amounts falling due wlthln one year
2024
2023
other tsxation and social security
Trade creditors
Other creditors
Accruals
51
3,654
15.407
1.260
3,252
15,407
4,820
23,574
20,372
14 Crnditorn: amounts falllng due aftor more than on• yoar
2024
2023
Other creditors
61.182
56,878
16 Unre51Ticled funds
The unrestricted funds of the charity Comprise the unexpended balances of donations and grants which are
not subject to specific conditions by donors and grantors as to how they may be used. Theso indude
designated funds which have been set aside out of unrestricted fvnd$ by the Irustees for speu.fic purposes.
At 1 January
2024
Incomlng Resourc95
resources
expended
At31
Doc•mb•r
2024
General funds
450.371
116,859
177.839)
489,391
Previous year:
At 1 January
2023
Incomlng Resourc•s
resour¢gs
oxponded
At31
D•c•mber
2023
General funds
403,433
126,789
179,8511
450,371
15-

EVERSHOLT PAROCHIAL CHARITY
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
16 Related party transactlons
There were no disdosable related party transa¢ts'on$ during the year (2023- none}.
16-