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||||Page|
|---|---|---|---|
|Trustees'<br>annual<br>report||||
|Independent<br>examiner's<br>report||to the trustees||
|Statement<br>of financial|activities|||
|Statement<br>of financial|position|||
|Notes to the financial|statements|||
|The following<br>pages|do not form part of the financial statements|||
|Detailed statement<br>of|financial|activities|13|





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|Registered|charity|name|The Pearn Charitable|The Pearn Charitable|Trust|
|---|---|---|---|---|---|
|Charity registration||number|203720|||
|Principal office|||Pearn House|||
||||Eggbuckland|Road||
||||Plymouth|||
||||PL3 5JP|||
|The trustees|||lan David Rawlings|||
||||Gail Biddulph|||
||||Dr Ring|||
||||Margaret<br>Clinton|||
||||Brian Fisher|||
||||Nigel Smith|||
|Independent|examiner||Peter Webb|FCA||
||||Westcotts (SW) LLP|||
||||Plym House|||
||||3 Longbridge|Road||
||||Marsh<br>Mills|||
||||Plymouth|||
||||Devon|||
||||PL6 8LT|||



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|with their date of appointment<br>a|nd the expiry date oftheir current term|s, are listed below:—|
|---|---|---|
|Trustees<br>Name|Date Appointed|Term due to expire|
|lan David Rawlings|January<br>1990|18January 2026|
|Gail Biddulph|November 2012|17September 2024|
|Dr Nicolas Ring|December 2016|17September<br>2024|
|Margaret<br>Clinton|October 1998|26 October 2026|
|Brian Fisher|January 2018|February 2026|
|Nigel Smith|February 2018|February 2026|





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|||||2023|2023|2022|
|---|---|---|---|---|---|---|
|||||Unrestricted|||
|||||funds|Total funds|Total funds|
||||Note||||
|Income and endowments|||||||
|Rent receivable||||4,494|4,494|8,105|
|Investment<br>income||||54,145|54,145|52,391|
|Total income||||58,639|58,639|60,496|
|Expenditure|||||||
|Expenditure<br>on charitable||activities|6,7|103,150|103,150|41,762|
|Total expenditure||||103,150|103,150|41,762|
|Net (losses)/gains|on investments||9|(73,231)|(73,231)|147,336|
|Net (expenditure)/income||and net movement|in funds|(117,742)|(117,742)|166,070|
|Reconciliation<br>of|funds||||||
|Total funds brought|forward|||2,365,307|2,365,307|2,199,237|
|Total funds carried forward||||2,247,565|2,247,565|2,365,307|





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|||||2023|2022|
|---|---|---|---|---|---|
||||Note|||
|Fixed assets||||||
|Investments|||13|2,237,003|2,310,234|
|Current assets||||||
|Debtors|||14|791|791|
|Cash at bank and|in|hand||11,462|55,854|
|||||12,253|56,645|
|Creditors: amounts||falling due within one year|15|1,691|1,572|
|Net current assets||||10,562|55,073|
|Total assets less|current liabilities|||2,247,565|2,365,307|
|Net assets||||2,247,565|2,365,307|
|Funds ofthe charity||||||
|Unrestricted<br>funds||||2,247,565|2,365,307|
|Total charity funds|||16|2,247,565|2,365,307|





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|Rent rec|eiva|ble||||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2023|Funds|2022|
|Mannamead||Lawn|Tennis Club|3,163|3,163|3,163|3,163|
|Assistant|At|Hand||||2,000|2,000|
|Maintenance||and|Recharges|1,331|1,331|2,942|2,942|
|||||4,494|4,494|8,105|8,105|



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||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|---|---|---|---|---|---|---|
||||Funds|2023|Funds|2022|
|Bank|interest receivable||4|4|2|2|
|Other|investment|income|54,141|54,141|52,389|52,389|
||||54,145|54,145|52,391|52,391|





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|6.|Expenditu|re<br>on charit|able<br>activities|by fund type||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Total Funds|Unrestricted|Total Funds|
|||||Funds|2023|Funds|2022|
||Charitable|activities||101,465|101,465|40,166|40,166|
||Support costs|||1,685|1,685|1,596|1,596|
|||||103,150|103,150|41,762|41,762|
|7.|Analysis|of charitable|activities|||||



|7.|Analysis of|c|harita|ble<br>a|ctivitie|s||||||
|---|---|---|---|---|---|---|---|---|---|---|---|
|||||||||||Total funds|Total fund|
|||||||||||2023|2022|
||Salaries and|wages||||||||14,466|15,173|
||Light and heat|||||||||6,245|2,702|
||Repairs & maintenance|||||||||23,121|8,299|
||Insurance|||||||||2,054|1,827|
||Postage and|stationery||||||||620|251|
||Telephone|||||||||598|509|
||Grants paid|||||||||53,804|10,728|
||Sundry expense|||||||||245|20|
||Debtor write-off||||||||||(190)|
||Legal and professional|||||||||312|847|
|||||||||||101,465|40,166|
|8.|Analysis of|support costs||||||||||
|||||||||Analysis|of|||
|||||||||support costs||Total 2023|Total 2022|
||Finance costs|||||||1,319||1,319|1,230|
||Payroll costs|||||||366||366|342|
||Support costs||—over/under||provision||||||24|
|||||||||1,685||1,685|1,596|
|9.|Net (losses)/gains|||on investments||||||||
||||||||Unrestricted|Total Funds||Unrestricted|Total Funds|
||||||||Funds|2023||Funds|2022|
|||||||||||R||
||Gains/(losses)||on listed investments||||(73,231)|(73,231)||147,336|147,336|
|10.|Independent||examination||fees|||||||
|||||||||||2023|2022|
||Fees payable||to the|independent||examiner for:||||||
||Independent|examination|||ofthe|financial|statements|||1,325|1,230|





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|13.|received by t<br> Investments|he truste|es.||||
|---|---|---|---|---|---|---|
|||||Listed|Investment||
|||||investments|properties|Total|
||Cost or valuation||||||
||At 1 April 2022|||1,935,234|375,000|2,310,234|
||Additions||||||
||Fair value movements|||(73,231)||(73,231)|
||At 31 March|2023||1,862,003|375,000|2,237,003|
||Impairment||||||
||At 1 April 2022 and 31 March 2023||||||
||Carrying<br>amount||||||
||At 31 March|2023||1,862,003|375,000|2,237,003|
||At 31 March 2022|||1,935,234|375,000|2,310,234|
||All investments|shown above are held at valuation.|||||
|14.|Debtors||||||
||||||2023|2022|
||Prepayments|and accrued income|||791|791|
|15.|Creditors: amounts||falling due within one year||||
||||||2023|2022|
||||||F||
||Accruals and|deferred|income||1,691|1,572|





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|||||||Gains and|At|
|---|---|---|---|---|---|---|---|
|||At|1 Apr 2022|Income|Expenditure|losses|31 Mar 2023|
|General|funds||2,365,307|58,639|(103,150)|(73,231)|2,247,565|
|||||||Gains and|At|
|||At|1 Apr 2021|Income|Expenditure|losses|31 Mar 2022|
|General|funds||2,199,237|60,496|(41,762)|147,336|2,365,307|



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|Analysis|of net as|sets between funds|||
|---|---|---|---|---|
||||Unrestricted|Total Funds|
||||Funds|2023|
|Tangible|fixed assets||375,000|375,000|
|Investments|||1,862,003|1,862,003|
|Current|assets||12,253|12,253|
|Creditors|less than|1 year|(1,691)|(1,691)|
|Net assets|||2,247,565|2,247,565|
||||Unrestricted|Total Funds|
||||Funds|2022|
|Tangible|fixed assets||375,000|375,000|
|Investments|||1,935,234|1,935,234|
|Current|assets||56,655|56,655|
|Creditors|less than|1 year|(1,572)|(1,572)|
|Net assets|||2,365,317|2,365,317|





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|||||2023|2022|
|---|---|---|---|---|---|
|Income and endowments||||||
|Rent receivable||||4,494|8,105|
|Investment<br>income||||||
|Bank interest receivable||||4|2|
|Other investment|income|||54,141|52,389|
|||||54,145|52,391|
|Total income||||58,639|60,496|
|Expenditure<br>on charitable|||activities|||
|Activity||||||
|Activities undertaken||directly||||
|Salaries and wages||||14,466|15,173|
|Light and heat||||6,245|2,702|
|Repairs<br>& maintenance||||23,121|8,299|
|Insurance||||2,054|1,827|
|Postage and stationery||||620|251|
|Telephone||||598|509|
|Grants<br>paid||||53,804|10,728|
|Sundry expense||||245|20|
|Debtor write-off|||||(190)|
|Legal and professional||||312|847|
|||||101,465|40,166|
|Support costs||||||
|Accounts||||1,319|1,230|
|Payroll fees||||366|342|
|Accounts<br>& Payroll|over/underprovision||||24|
|||||1,685|1,596|
|Expenditure<br>on charitable|||activities|103,150|41,762|
|Total expenditure||||103,150|41,762|
|Net (losses)/gains|on investments|||||
|Gains/(losses)<br>on|listed|investments||(73,231)|147,336|
|Net (expenditure)/income||||(117,742)|166,070|