2024-12-31-accounts - Tilehurst Poor's Land Charity

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TILEHURST POOR’S LAND CHARITY Registered in England and Wales as Charity No. 204048 Working Name: Tilehurst People’s Local Charity

TRUSTEES’ ANNUAL REPORT for the year ending 31st December 2024

Board of Trustees

Name Office Mr. C. Cairns Chairman The Revd. Dr. E. Ratcliffe, Rector of Tilehurst Mrs. S. Baker Mrs. S. D. Vickers Mr. G. Winter Mr D. Hayden [Vacant] Mr. D. Hayden [Vacant] Mrs H. Manghnani [Vacant]	Dates acted Term ends Full year Nov. 2029 Full year N/A Full year Dec. 2025 Full year Dec. 2027 Full year Nov. 2025 To May 2024 (term expired) From May 2024 May 2028 From May 2024 May 2029 To Sept 2024 May 2026 From Sept 2024 June 2028 Full year May 2026	Nominating body Co-opted Ex-officio Co-opted Co-opted Co-opted Theale Parish Council Theale Parish Council Co-opted Tilehurst Parish Council Tilehurst Parish Council Reading Borough Council

The Trustees are volunteers and none of them receives any remuneration or benefits.

Officers

Name Mrs. S. Keighley Trustee Board members Mr. M. Hayde	Office Clerk (including Grants & Allotments) Clerk, Grants Officer, Allotments Manager Allotments Manager	Dates acted Part-year Part-year From October 2024

The Officers are volunteers appointed by the Board and none of them receives any remuneration or benefits.

Governing Document

The Charity is constituted under Charity Commission Scheme No. 204048 dated 4th May 1982.

Wheat’s Charity (Scheme No. 201973) was incorporated by the Commissioners on 5th March 1985; it was originally established in 1731 to provide overcoats for the poor, with a rent charge on some land at Silchester which was redeemed by a single payment in 2001.

Two amendments to the Governing Document were approved by the Charity Commission in 2022. On 8th November 2022 the Board was authorised to appoint a total of three to five Co-optative Trustees. On 23rd November 2022 the Board was authorised to exercise additional controls over its membership and future Trustee appointments, with extra measures to protect against conflicts of interest.

Objects of the Charity

The charitable purposes are the prevention or relief of poverty for the public benefit (ref Sections 2(1), 3(1)(a) and 4 of the Charities Act 2011).

Subject to payment of expenses, the Trustees shall apply the income of the Charity in relieving either generally or individually persons resident in the area of benefit (the Ancient Parish of Tilehurst) who are in conditions of need, hardship or distress, by making grants of money or by providing or paying for items, services or facilities calculated to reduce the need, hardship or distress of such persons.

It should be noted that Trustees make objective decisions in the best interests of the Charity’s purposes and beneficiaries, and that to place any other consideration ahead of the relief of poverty would be a breach of the trusts of the Charity.

Tilehurst Poor’s Land Charity. Trustees’ Annual Report for the year ending 31st December 2024. Page 2.

Public Benefit

As a charity for the relief of poverty, the requirement for providing Public Benefit is met by the Charity satisfying the ‘Benefit’ aspect only (ref Section 17 of the Charities Act 2011 and Charity Commission Guidance PB1).

The need, hardship or distress of applicants is usually interpreted as being on State benefits. Submissions from referring Agencies are taken into account in determining whether a grant should be made, and the size of the grant.

Within this context, all applications are considered on their merits and eligibility. No applicant is excluded on the grounds of characteristics protected under the Equality Act 2010 (i.e. age, disability, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex, sexual orientation, gender reassignment). Some applicants, with their informed consent, are referred to other charities that have more funds available or might better meet their needs.

Professional Agents/Advisers & Appointees

Solicitors: Field Seymour Parks, Reading Surveyors: CDT Surveyors Ltd, Caversham (for land sales and some leases) Surveyors: Hicks Baker Ltd, Reading (for other matters) Independent Examiner of Accounts: Mr P. Woodlock

The Solicitors and Surveyors act as instructed by the Board of Trustees. The Surveyors also act as the Charity’s ‘Qualified Surveyor’ (ref Section 119 of the Charities Act 2011) and as the Charity’s ‘Designated Adviser’ (ref Sections 20 & 21 of the Charities Act 2022).

Contacts and Information

The Charity’s postal address is P.O. Box 2802, Tilehurst, Reading, Berks, RG30 4GE. During 2024 the Charity launched a new website (www.tplc.org.uk) and four new email addresses (plus a telephone number for urgent matters only). Recent Annual Reports and a History of the Charity are available on-line, and printed copies have been deposited at Tilehurst Library.

Policies

Reserves: The Trustees have agreed the following Reserves:
Property Reserve of £2,000 – for any liabilities that may arise in respect of each of the three main parcels of land held by the Charity (i.e. the total level of this reserve is £6,000).
Contingency Reserve of £1,000 – to meet urgent and severe need, if other funds are insufficient.
Key Deposit Reserve of £650 – representing returnable deposits for keys to the allotment sites.

The Charity no longer maintains a separate Development Reserve but continues to keep a record of all money spent on planning/development matters since mid-2010.

Grant-making: The Trustees have a policy which takes into account the level of need of each applicant, the extent to which a grant would alleviate the need, and the funds available. On-going or repeating grants are not made, as they might prejudice decisions by the Trustees in the future.
Investments: The Trustees have a policy of seeking qualified professional advice from time to time.
Conflict of interests: The Trustees have a policy of maintaining a Register of Interests based on Declarations of Interests.
Letting of allotments: The Trustees have a policy which takes note of the Equality Act 2010 (inter alia).
Compliance with Guidance: Notwithstanding any particular policy statements or dedicated policy documents of the Charity, it is the Charity’s normal practice to act in accordance with guidance issued by the Charity Commission.

Risk Management

Integrity of the Board: The Trustees have taken steps to counter risks to the integrity of the Board by strengthening controls over its membership and future Trustee appointments, and by introducing extra measures to protect against conflicts of interest.

Tilehurst Poor’s Land Charity. Trustees’ Annual Report for the year ending 31st December 2024. Page 3.

Trustees’ and Officers’ Indemnity: Trustees are required to act in good faith and aim to do so. The Charity’s Scheme (governing document) does not expressly prohibit the purchase of indemnity insurance, and Section 189 of the Charities Act 2011 provides a general power for charities to pay for Trustee Indemnity Insurance (TII). Charity Commission guidance states that Officers (volunteers or employees) may be covered by public liability and/or employer’s insurance.
Employment legislation: This does not apply as the Trustees have no paid employees.
Loss of revenue: Apart from leases and licences of its land, the main income of the Charity is from stocks, shares and unit trusts. The value of these funds and the level of income generated are obviously liable to fluctuate. The Trustees’ policy on Investment selection (see above) helps to reduce the risks involved. No grants are made which involve future and/or regular payments as these might prejudice future decisions of the Trustees by using funds which might be needed for applicants with higher priorities.
Extraordinary expenditure: The Trustees have a policy on Reserves (see above), in case of extraordinary items of expenditure arising in any area of the Charity’s operations.
Public Liability: The Trustees have Public Liability Insurance in respect of the Charity’s land. This protects them against claims from the public for injury, loss or damage incurred on the land. This does not cover loss of or damage to the property of licensees or leaseholders.
Legal Expenses: The Trustees have Legal Expenses insurance to indemnify the cost of bringing or defending legal proceedings.
Equality legislation: The Trustees have addressed the requirements of the Equality Act 2010 in their grantmaking policy and in their policy on the licensing of allotment gardens (such as by permitting special plots to be developed for use by people with a disability).
Insurance: The Trustees obtain their insurances through a well-established local firm of independent Insurance Brokers with a view to obtaining impartial advice and the best terms available.
Health and Safety: the Trustees aim to carry out health and safety inspections of the Charity’s allotment sites at least once per year. A formal health and safety meeting was scheduled to be carried out in 2024 by the Trustees and the Clerk but had to be postponed due to unforeseen circumstances.
Financial controls: The Trustees have an annual review of the Charity’s financial controls to ensure that they are in line with current Charity Commission requirements.
Data protection: The Charity has reviewed its handling of personal data to ensure it is compliant with data protection requirements (GDPR) and has published a Data Privacy Notice.

Activities and Achievements

The Trustees met on nine occasions during the year (six Ordinary meetings and three Special Meetings). All meetings were conducted in person except for one on-line meeting.

It should be noted that the Object of the Charity is to assist those in need, hardship or distress. The provision of allotment garden plots and a recreation ground, although perhaps the more publicly seen and better-known aspects of the Charity’s work, are incidental to this, being just two of the means of generating funds to assist beneficiaries.

During 2024, 33 grant applications were received (57 last year) and 9 grants were made (19 last year). The total amount of grants paid out was £3,637.80. Some applicants were referred to other Charities that could better meet their needs. A summary and analysis of grant applications received and of grants made in 2024 is given at page 6. (Note that figures depend on interpretation of information from applicants.)

The Charity continued to receive a significant number of applications direct from individuals or via the Turn2Us website. This process involves additional processing to understand applicants’ needs and eligibility. Applications supported by one of the statutory or voluntary caring agencies are preferred by the Trustees, as this provides some assurance on the validity of the information given about the applicant’s circumstances and it ensures a more timely response to grant applications. Similarly it is the Trustees’ normal practice to pay grants directly to suppliers of goods and/or services or to the referring agency, as this helps to ensure that money is spent as requested and as agreed by Trustees.

Tilehurst Poor’s Land Charity. Trustees’ Annual Report for the year ending 31st December 2024. Page 4.

Most decisions to award grants are made at meetings of the Trustees. When the matter is considered urgent or timely, grants may be approved ex committee by three Trustees (a Quorum ). All such grants are reported to the next meeting for confirmation, and then minuted.

In addition, 48 allotment licensees who met the Charity’s grant criteria received fee rebates totalling £773.

During 2024, there were some changes to the Trustee Board membership. In May Mr Hayden’s term of office as Theale Parish Council nominative trustee expired; with no new nomination being forthcoming, Mr Hayden was co-opted in order to retain his experience and expertise. In September Mrs Manghnani was appointed as nominative trustee of Tilehurst Parish Council, ending a two-year vacancy. In November Mr Cairns was co-opted for a further five-year term. The position of Reading Borough Council nominative trustee remained vacant throughout the year, despite repeated attempts by the Charity since May 2022 to elicit a nomination.

The Clerk tendered her resignation (for personal reasons) during the course of the year. The Trustees wished her well and expressed their sincere gratitude for her outstanding service over more than 12 years in the role.

In considering the challenges of recruitment for voluntary roles, the Board of Trustees decided to split the role of Clerk into three by defining additional, separate roles for a Grants Officer and an Allotments Manager. For much of the year, all three Officer roles were fulfilled by members of the Board. The Trustee Board recognized that its normal operations were impaired by these changes of personnel, with a short-term detrimental effect on the processing of applications for grants. Towards the end of the year the Trustee Board was pleased to make an appointment to the Allotments Manager role.

In addition to routine business, in June the Trustee Board completed the development and successful launch of the Charity’s new website. Also in June, the revised Allotment Garden contract (last updated in 2013) was made available to new licensees; on receipt of a number of comments, the Board decided to defer by 12 months its introduction to existing plot-holders so that further revisions could be incorporated.

The Trustee Board wishes to place on record its grateful appreciation of two generous donations received from former beneficiaries of the 1990s. In particular, the Board acknowledges the bequest from the estate of the late Mrs Jenny Wells. These two donations will greatly assist the Trustee Board in furthering the work of the Charity in the interests of current and future beneficiaries.

Number of Serious Incidents Reports in 2024 submitted by Trustees to the Charity Commission: none. Number of Incident Reports in 2024 submitted by Trustees to the Police: none.

The Charity’s Land

Ever since the charitable trust was founded by the Tilehurst Inclosure Act of 1811 and the Tilehurst Inclosure Award of 1817, the Charity has owned land in Tilehurst. All of the Charity’s land is privately owned. None of the Charity’s land is dedicated to the public. There are no rights of way over the Charity’s land.

It should be noted that the Charity’s Governing Document explicitly states that Trustees may sell the whole of, or any part of, the Charity’s land. Also, the Charity objects do not include the provision of allotment gardens or a recreation ground, and any such provision is undertaken solely to generate funds for charitable purposes.

For the sake of convenience, in this Annual Report, the land is treated as four separate areas.
Victoria Recreation Ground (land off Armour Road and Kentwood Hill): This land has been a Recreation Ground since 1897. For many years it has been let to and managed by Reading Borough Council. The 21year commercial lease expired on 28th September 1997 but is being held over by continuing payments. The permitted uses of the site were restated in a letter to the Council dated May 2022. Repeated requests for the lessee to revise and renew the lease and to remove the dilapidated changing rooms (which breach the lease conditions) have not been fruitful. The present arrangement is continuing for the time being. The Trustees have no remit to operate a recreation ground themselves but are content to renew the lease subject to a commercially reasonable and acceptable annual rent with modern terms and conditions.
‘Reserved Area’ (land off Kentwood Hill and Armour Hill): An area comprising mainly scrubland with the remains of derelict buildings, but including some rough woodland (‘The Withies’), and an enclosed yard. The yard continues to be let under a commercial lease (renewed in 2021), but the rest of the Reserved Area is currently unused. The area has been fenced as it contains uneven ground with scattered detritus (masonry, metal and glass). Notices have been displayed warning the public that it is private land. The Trustees deem this area to be unsuitable at present for access or use of any kind.

Tilehurst Poor’s Land Charity. Trustees’ Annual Report for the year ending 31st December 2024. Page 5.

In order to maximise the Charity’s assets and income, the Trustees would like to sell all of the Reserved Area for development. The land has been included in the Reading Local Plan (November 2019) and has been designated as suitable for residential development. During 2024, further surveys and inspections were carried out on the land by the Charity’s preferred development partner, having been marketed in line with the recommendations of the Charity’s Qualified Surveyors / Designated Advisers.

Allotment Gardens site (accessed from Polsted Road and Armour Hill): There are approximately 160 fivepole plots on the site, including some with raised beds for use by persons with disability or restricted mobility. Plots are let commercially on licence to individual allotment gardeners in order to generate income for the Charity, with charges being reviewed annually.
Chapel Hill site: This site lies in an area zoned for residential use, and is awaiting sale for development. Comments have been received about the overgrown state of the site, and maintenance work will be undertaken as soon as sufficient funds can be assigned.

A ‘blanket’ Tree Preservation Order (TPO) still exists in respect of all trees in areas (2) and (3), having been imposed by the Local Authority (LA) in March 2022. A limited TPO, dated June 2000, already covered several specific trees and groups of trees in those same areas.

This Annual Report (pages 1-6) together with the accompanying Statement Of Accounts (pages 7-9) and the Independent Examiners Report (pages 10-11) were formally accepted by the Board of Trustees on 21st October 2025.

Signed…………………………………………………………Chairman of the Trustees (to 31st December 2024).

Signed…………………………………………………………Trustee (S.B. on behalf of the Board).

Date……21st October 2025

Tilehurst Poor’s Land Charity. Trustees’ Annual Report for the year ending 31st December 2024. Page 6.

Summary and analysis of grant applications received during 2024 and of grants made

Figures in this table are based on information given by applicants, which may not be clear, complete or correct.

2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015	2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
29	57	76	90	81	70	58	53	61	71
4	5	2	6	1	5	3	0	2	0
1	8	7	13	26	17	14	8	13	19
1	1	3	0	1	0	0	0	0	0
2	2	2	0	0	0	2	1	1	3
6	15	29	24	17	13	8	6	1	6
6	7	1	0	0	2	1	0	0	0
0	13	0	5	0	4	1	5	3	3
9	6	32	42	36	29	29	33	41	40
s, including multi-item requests)
10	27	19	44	33	41	33	21	23	29
10	15	26	38	18	22	17	27	24	24
1	2	5	6	5	6	6	2	1	5
1	2	2	3	1	0	0	0	0	3
1	0	0	0	0	0	0	0	1	0
0	0	1	2	2	0	0	2	2	1
0	2	2	1	0	0	2	0	4	2
6	16	30	13	27	8	6	9	15	9

11	20	21	30	18	26	26	23	27	37
6	10	14	15	4	14	11	13	10	11
3	3	4	11	10	7	6	7	8	3
1	3	1	6	1	2	1	2	4	1
1	0	6	2	1	1	0	0	0	0
0	0	0	0	1	0	0	0	0	0
0	3	4	2	10	0	0	0	0	0
3	8	15	11	11	1	0	0	0	0
4	10	11	13	25	19	14	8	12	19

11	24	40	41	24	38	19	25	24	38
8	3	9	4	6	5	4	4	8	8
1	6	0	1	1	0	0	0	0	1
6	19	14	39	36	24	32	19	27	20
3	1	9	3	4	3	2	4	2	4
0	4	4	2	10	0	1	1	0	0

4	10	10	13	11	13	12	17	18	12
1	3	3	3	1	4	4	7	5	10
1	1	2	1	1	3	1	3	2	3
0	1	1	0	3	1	0	0	1	5
3	2	2	3	0	1	2	0	0	1
0	0	0	0	0	0	1	0	0	0
6	7	3	11	22	15	16	16	10	20
3	4	6	1	3	1	3	0	4	3
4	7	11	14	9	10	4	3	1	2
0	4	2	3	9	2	2	0	2	2
1	1	1	5	1	2	0	1	0	4
6	17	23	23	21	18	13	6	18	9
0	0	12	13	0	0	0	0	0	0
2024 2023 2022 2021 2020 2019 2018 2017 2016 2015

Tilehurst Poor’s Land Charity – Trustees’ Annual Statement for the year ending 31st December 2024. Page 7.

Receipts and Payments Account for the year ending 31st December 2024

A1b.	Net Receipts from Trading Activities	£12,669.21
	Commercial Lease Receipts (see note)		£4,700.00
	Plot Licence Receipts (net of any refunds)		£11,205.00
	Add – Grants to needy Plot Licensees (contra)		£773.00
	Subtotal Trading Receipts		£16,678.00
	Less – Public Liability Insurance		–£297.33
	Less – Water Charges		–£3,060.68
	Less – Printing, Postage, Telephone &c.		–£240.39
	Less – Site Maintenance & Security		–£410.40
	Subtotal Trading Payments		–£4,008.80
A1c.	Receipts from Assets	£8,315.40
	Charifund, M. & G.		£5,706.40
	Charinco, B.R.I.M.		£404.43
	Merchants' Trust		£861.00
	United Utilities plc.		£1,196.21
	Bank interest, C.O.I.F.		£147.36
A1d.	Other Receipts	£22,000.00
	Donations & Bequests		£22,000.00
	Other		£-
	Subtotal (Revenue Receipts)	£42,984.61
	Drawdown investment from Deposit A/C (contra)	£-
A1.	Subtotal (All Receipts)	£42,984.61
A2a.	Charitable Payments	–£4,410.80
	Grants to those in need (net of any refunds)		–£3,637.80
	Licence Fee reductions for needy licensees (contra)		–£773.00
A2b.	Expenses of Management and Administration	–£9,026.63
	Printing, Postage, Telephone &c.		–£110.22
	Charges and Fees (see note)		–£8,619.08
	Insurances		–£297.33
	Sub-total (Revenue Payments)	–£13,437.43
A2c.	Transfer to Deposit A/C for investment (contra)	£-
A2.	Sub-total (All Payments)	–£13,437.43

	Receipts net of Payments	£29,547.18
	Increase in funds over the year (2024)	£29,547.18
	Cash funds at 31 Dec 2024		£73,914.82
	Less – Cash funds at 31 Dec 2023		–£44,367.64

Tilehurst Poor’s Land Charity – Trustees’ Annual Statement for the year ending 31st December 2024. Page 8.

Asset and Capital Statement for the year ending 31st December 2024

Prices and Values as at 31.12.2024 Price Assets – Permanent Endowment Investments M. & G. Charifund 6340 units @ 1,472.40 p B.R.I.M. Charinco 19030 units @ 142.00 p Merchants' Trust Ordinary 25p. 3000 shares @ 551.00 p United Utilities Ordinary GBP1 2403 shares @ 1,052.00 p Total value of Assets (Permanent Endowment) Assets – Other Investments B.R.I.M. Charinco 7932.31 units @ 142.00 p Subtotal: Other Investments Assets – Cash Deposits Current Accounts – balances at Bank Deposit Account – balance at COIF Subtotal: Cash Deposits Total value of Current Assets (non-permanent) Total value of Assets (other than real estate) Adjustments Plot Licence Fees due but not yet received Commercial Rents due but not yet received Cheque/card receipts not yet cleared Other adjustments to receipts Less – Grants offered but not yet taken up Less – Expenses not yet invoiced or paid Less – Cheque/card payments not yet cleared Less – Expenses due to Officers/Trustees Less – Allotment key deposits (returnable) Less – Other adjustments to expenses Total value of Adjustments Net Worth (Total Assets with Adjustments) Current funds available for use	Value £93,350.16 £27,022.60 £16,530.00 £25,279.56
	£162,182.32
	£11,263.88
	£11,263.88 £70,972.39 £2,942.43
	£73,914.82
	£85,178.70

	£247,361.02
	£3,114.00 £1,000.00 £554.03 £1,213.29 £- £- £- £- –£650.00 £-
	£5,231.32

	£252,592.34

	£90,410.02

Tilehurst Poor’s Land Charity – Trustees’ Annual Statement for the year ending 31st December 2024. Page 9.

Notes on the Accounts for the year ending 31st December 2024

Receipts and Payments Account

A1b) i In a change from previous FY accounts, receipts from land leases under commercial contracts (i.e. the builder’s yard and the recreation ground) are included under A1b Net Receipts from Trading Activities, rather than under A1c) Other Receipts. This is for improved consistency with Annual Return reporting.

A2b) ii Charges and fees include: Royal Mail P.O. Box charges Website charges Webmail charges Banking / payment card fees Legal services fees Development / Planning services fees Maintenance costs Sundries	–£424.20 –£772.78 –£163.20 –£113.40 –£1,140.00 –£6,000.00 –£5.50 £-
	–£8,619.08

Any development/planning-related payments were as a result of the decision by the Board of Trustees’ to maximise investment income through the sale of land, and included consultations about Reading Borough Council’s Local Development Plan. None of the money was taken from funds invested for the benefit of the Charity’s beneficiaries.

Asset and Capital Statement

The funds invested in Black Rock Investment Management Company’s Charinco units are in two separate accounts. The larger account is part of the Permanent Endowment, and the other is part of the current assets, and is available for use by the Board of Trustees.

Reserves

The Board of Trustees has maintained reserves which stood, at 31st December 2024, as follows:

Property Reserve Contingency Reserve Allotment Key Deposit Reserve	£6,000.00 £1,000.00 £650.00
	£7,650.00

Available Funds

Funds available to the Trustee Board for current expenditure at 31st December 2024 were as follows:

Bank – current accounts Bank – deposit account Charinco (current asset account) Adjustments Current funds available for use	£70,972.39 £2,942.43 £11,263.88
	£85,178.70 £5,231.32
	£90,410.02

Capital Movements

There were no capital movements during 2024.

Tilehurst Poor’s Land Charity – Trustees’ Annual Statement for the year ending 31st December 2024. Page 10.

Independent examiner's report on the accounts

Section A

Independent Examiner’s Report

Report to the trustees[Charity Name] TILEHURST POOR’S LAND CHARITY On accounts for the year 31st December 2024 Charity no (if any) 204048 ended Set out on pages 7 – 9 of the Trustees Annual Report (remember to include the page numbers of additional sheets)

Responsibilities and I report to the trustees on my examination of the accounts of the above basis of report charity (“the Trust”) for the year ended 31/12/2024.

As the charity's trustees, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination, I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent I have completed my examination. I confirm that no material matters have examiner's statement come to my attention in connection with the examination which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair’ view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: Name:	Date:
		19/10/2025

	Patrick Woodlock

Oct 2018

IER

Tilehurst Poor’s Land Charity – Trustees’ Annual Statement for the year ending 31st December 2024. Page 11.

Relevant professional qualification(s) or body (if any): Address: 7 Juniper Way, Reading RG31 6NB

Section B Disclosure Only complete if the examiner needs to highlight material matters of concern (see CC32, Independent examination of charity accounts: directions and guidance for examiners). Give here brief details of any items that the No matters require disclosure. examiner wishes to disclose. IER 2

Oct 2018