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2024-03-31-accounts

Ch¥lty number. 213071 EPPING & THEYDON GARNON JOINT CHARITIES UNAUDITED TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024

Trust¥es' R￿ponsIbIlItIa8 Slaterne Indopend•nt Examhwfs Roport 9-16

REFEREN¢E ADIIINISTRAMVE DET￿Ls OF THE cH￿ilTY. ITS TRUSTEESAND ADVISERS FOR THE YEIR ENDED 31 IAARCH 2024 Trust••8 rs J Lorknv Mf R Clay, Chatr Mr R H P8gnJm W Webb Mr D Telk Mr M R Chawwt Mr R Brady Mr$ 8 Scruton IrW￿j 15 20231 Rev9ren¢l J Fry Mr J Barber Mr G Scrulon Reverend O {IEsTrJ 7 May 20241 Mrs J lapwnted 15 ￿ 20231 ¢hartty r•gFBt8rod nurnber 21￿*77 Prfndw offic• t Hemnal SIT88t Epping CM16 4LS P8g8 1

TRUSTEES REPORT FOR The YEAR ENDED 31 MARCH 21124 12023 to 31st Marth 2024. Gamon R&1￿ in Need Charity. ObJ•¢¢fveJ and aGtITAtI•s a. Poll¢lM and objec In setting obj8cv85 and pknyvJ for afvths. Trusw fftn due consikn to gar￿ra1 gudanr tY}￿y IP821'. ¢. IA•ln a¢￿¥1￿85 undartakan to th• Chwws pulp0￿• lor th• publk b•nofft When planniro our aciNis for Far. th8 Inthe5 the comms9￿,$ guKlance ￿ puW benefiL acti￿￿eS of the Charity I￿rr￿￿ oKrt for Ihe sow ch8ri1atrA purrx6es as set out ￿ thB Charity CommissKJn SdwN. a. Maln a¢hlwomonts dth• Charlty For the 1st April 2023 to 31st March 2024 tr Trustees fhJ 3 meeting5 over th8 The rneelns t(K actr in at Ewng Hdl, St John's Ro•l. Etv¥y. The nwtirvJ5 to)k p18ce cfi th8 fc41owkvJ datss". . 2ThJ May20r3 -15th AugLk8t 2trfJ .161h Odoter 2023 Grants have P8￿ rxrt a8 frkn%'. From the Educaticm Charftr. Funds of just urthr £21,￿) hav8 been pakl wt Ihis sar towards EduL¥bDnal Grants. ThÉs¢ indud8 26 UnN8rsty &8nts at per sbJdenL Grants have b88n p8kl t￿r￿S 2 scho rosdential trips to 8rwrg al can stt8nd. a cmtxThJ uJurs8 for 8 tewr li rwj to thair PE GCSE, fry)tball chjb f£85 fora kncal vA)O Wds Ic6t a paML SF8th Larguy Th&rnpy for a thild Sn need. staff trning a grant for a S￿￿ary s(ttxY io an Ew Farm reaN61e prof885ion81 ¢Jwrtuntb8s for M￿ti[￿& year groups at Ihe sclKd. From the Need Charily. wa8 pail lo h)st trJ ￿l$b￿a$ LUrKkn8￿lth transwl for tho IL￿1 ehI8rty. to h8tyJ alkviaie iwJl81Th (hJriThJ the festwe £408 I￿￿￿e￿ to a local shjent In nJ lo purthas8 a be(1, mattress aThJ lumk%hiws as exsl¥ThJ ones r*Jt fit wrpose. £550 1 PwJè 2

EPPING & ThEYDON GARNON J(XNT ¢HARmES TRUSTEES. REPORT {¢ONnNUEDI FOR THE YEAR ENDED 31 IIARCH 2024 Flnandal . Golng ¢on¢¢rn After rnaking appTw*t TnJstee¥ a rea￿tsIe gWtaiKfl that the Charity has ad8qU8le rssources kn wntinue In oPerat￿)nal eYisten￿ for the for85￿th fubjre. thi5 rga50n, fvy wnunue kn adopt the ocrfng (L)rKem b8%s in preparing th8 finan081 Ststern￿ Furth8r detw"Ls rwjarding Ihe adoption ofthg golNJ EpFd"NJ & T1￿0￿1 Gan￿￿ Chavilies iy a Twerwj (knity, numbw 213077. wvj b c£fftsti¢u￿ under th8 Nominative tnjstees InC￿e three memb8r5 01 EFyTrJ c￿￿￿1. one mernber of E￿N[￿j U￿￿8nd Parish Councal and rnerntr￿ ol Gamw Parish C(AJnol. ed by ordor of th8 membws of th• tthrd of Tntstees on 19 NCrf￿bw 2024 8ThJ ¥ned cffl Iholr ts￿￿11 Mr R Glay Ichair of Twst8esl Pag8 3

EPPING & THEYDON GARNON JoIKr CHARMES STATEMENT OF TRUSTEE¥ RESPONSIBIUTIES FOR THE YEAR ENDED 31 MARCH 2024 The TnJ8t¢es arè resp(￿Ne for the Tn618es' Rewrt and the statements in accordanc8 hith applicab￿ law and United Kirydom S&hdardq IUThted Generaty Act8ptsd Accwnting Prac￿1. Th8 faw appj￿￿b￿ to tharrks & wa￿ Tnth to tWFE fin8nL?￿ ststgrnents for eac financlaj give a thJe faw of the ste ol all8N5 of the Charity and of ts inLY)ming resDurcos and akwrcation of ￿8(￿[ce$. 1K1￿1n9 inc4)m8 eXF￿thj￿. for that In Kxepan"ffj th8s0 IknAnoal Ststernfn￿. the ToJst•8s ara rewThJ to.. select 5uttable aco)untin9 Wi¢ies aThJ appfythwn observe the methoJ5 and princ¥kn of the Chaftbes SORP (FRS 1021". make jutjgments and 8cmJnbrKJ 8Stirnatss that are rea$￿4e a￿1 mJd8nt stalo whetheraWKxÈ4e UK Accwntirwj Stan¢Jarts {FRS 1021 I￿Ye been f￿knV8d. syJtier lo any malertal departures dscthY aTrl explained in s1aten￿ts.. prepare Ihe finanoal State[r￿ trsis unl958 riapproprith to that the The Tru5ts88 are re5pon8fbkn for kewx'rvJ ad8qu rwds 8r8 Suffloent to show and exr4ain tho Ch8riWs transactbns di5rkne reasonaN8 acixjracy at any tirne Ihe finanrial wsitkn ol th8 Charity 8nd enab￿ Ih8rn to ensu￿ Ih Ihe financ￿ ststtrnents fx>mply with the Chariti88 Ad 2011, the Charity 8 athl the (¥0¥￿￿￿ of the Tnjst deed. They a￿ also respor￿1b￿ for safeguarding the assets oflhe Charity aThJ hence for takfJvJ real￿(￿e steps frx the and dete(kn of fraud an(J other irr8gJknb Appro¥ed by0r(tW￿ts memtrs of the board ofTnJste•5 (m 19 MAwnter2024 aThY Fioned on its b8haifby. Mr ft Cloy {ChairofTknI 11_ 11- ILk P4e4

INOEPENDENT EX￿AINER% REPORT FOR THE YEAR ENDEO 31 IARCH 2024 Cth• Charl 2W24. Responslbllti•s and Bas15 of Rep¢xl A5 the TnJste85 of the Chartty w are the ol the in a(tordanc4 wllh tho requirements ot Ihe Charibos Ad 2011 Cthe 2011 ALI. I rewrt in respttt of my Chantys ￿￿nIS Cal￿d ¢xrt under secticm 145 ofthe 2011 Act and In c8rrying out my ex•nuthn I have fc4hJ￿j the aFpkat48 Direc*ons gN8n by th8 Charity Commbsion $8cbon 14515Xbl ofth9 2011

EPPING &THEYDON GARMON JOINT CIIARITIES INDEPENDENT EXAIAINER% REPORT ICONnNUEDI FOR THE YEAR ENL)ED 31 IAARCH 2024 Yourattenbon is drnwn to the fact Ihat th8 Charty has acLX)unts in act(Wda￿ Acthunting and ReForbng by ChariDes". Statement of Reujrnrr￿￿knl Pratte apF4Kable to ctsrths prepariNJ their arts)unts accordanc8 I￿1h the Finanti￿ R¢r¥ts"ng StaTrJard appJKsbl8 ￿ the UK and ReWtI￿ of Irdand IFRS 1¢rd) I) prÈfÈrents to the Ar£￿nti￿j and Rerth"no by Charthes". state￿￿t of RettffjmeThJ8d PTrclic8 i%5U8d on 1 April l LxMl•tstand th8t this ha8 (%)n8 n ordar for tha xthnts tr) wovKI• • hje 8YKI f8rr vlew in ￿cordanCe th8 Ger￿Talty Avxpted Ac(x)unttyJ PrnL(Y effttbve fc¢ r8F#Nb"ThJ p8rKxls on orafter 1 January 2015. 8xarninaknn Qmng me cause b) that in any rnat8rial rewt a¢cfxJnts Sei {￿t in lh8 char￿eS {Accrmts Rep￿ts) R￿￿n5 2{￿ olh8r than any req￿1rem8nt that th8 acc4)unts gNg 8 knjo fw¢ viw 18 ncl a mattar as of independent eyAmSnaik)n. I have rn cor￿M8 have (yyne acr￿ rn other matters In wine(aN)n ith the exarniTr81ion to wNch attontity) $I￿J￿ b8 dravm in r8Wt ￿ (Kdwto •rth 4 pr0pWw￿£ft(&r￿ ofthg ￿x￿1nts to be reathed. Sp3ned.. pTh￿n Ch8rter8d Aca)untants Stktion Rogd IG10 4PL Paga 6

STATEME1￿ OF FINANCWL ACTlVttEs FOR THE YeAR eNDe0 31 MPIICH 2024 fvnds 2023 43.171 11171 Totsl In¢oNy& 83.171 83.171 Expondknre on: 578 Totsl •xp•ndlts 45.578 30.925 23.374 ReconcSllatSon of lund•." Total fvThJs bro￿ht foTh¥ard Not mo%wrnnt in frJThJ5 1ffj27m 1627,877 If#￿.503 )0￿25 30.925 23.374 Totsl funds ¢¥thd for*w 2.658￿2 185&802 2.627.877 Pag8 7

EPR14G & THEYDON fARMON JOINTCHARrnES BALANCE SHEET AS AT 31 MARCH 2024 2024 Flx•d 48•ts Inv•sbrnl propwty 2023 50.( 2.350.000 Current a$8•t8 Inves¢ments Cash at tonk and In hatd 2.350.06ti io 88.912 219.890 80.775 197.102 277.877 Total wt8 kss ¢urTent 277.8n 165&802 2,627,87T 1658A02 2.627,8fJ Ch•rtty filndo Restrleted funds Unr8slrided fvnds 11 Totsi fvnd IW.802 Z627.877 1658 Z62T,8T7 5ignod on their tehalfty. PAr R Clay {Ch8ir of Trustoesl The on p•ae8 9 to 16 ftjmi ofthese finanfid ￿￿Trts. Pa98 8

14OTES TO THE FINAIICIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024 Accounwng pollclos 2.1 Bas58 of pr•parallon of lknan¢l•l •i•t•monts The finan(al ststements have b88n prepar&J n at￿rdance vAth the Charftie5 SORP IFRS 1021- A¢countiThJ and RepDrW by char￿0$." Statem8nl of Recomm8nd8d PrarcA apKAuble to (anOas prepariry their aoxunts in acwdance the Finar¥3d Starthrd aFp1K8￿8 in Ihe VK and of Ireland IFRS 1021 leffecbve l January 20191, tha FInaNa￿ Rekxjrtiry Stsndard ap￿IcatIe in the UK and Re￿Off Ir¢laThJ IFRS Iir21 and lh8 Clwits8s Ad3J11. Th8 stalernents hav8 been Fwared to gime a and fr4irf view and hav8 departed from th8 chal￿eS (Attounts and Refftl R8gulaiKTh 2CQ8 cfflty to Ihe 8Xt8nt rgquirgd to provKJg 8 ￿u8 a￿1 Wi￿. Thk% dapathre h88 foknArvJ Chsirb85 SORP IFRS 102} published in O(#rtw 2019 ratW than th8 ￿￿￿ntir￿j and ReFyts"ThJ by Chwites.. Statemont of R8commgnded tharity. 102. knets and liutslths are ir#balty lec£9M¥￿ at Iw51oric4 ojsl rx transaclbjn vdug unloss Oth9￿17S8 slated in the rdevw)t 8￿nting FdKy. 2.2 kneorn• Kome ￿ be receNed aThJ the rnint of irojme receivatle ian be measurèd Tel￿￿. IrKome is recw8bl8. 2.3 E¥p•ndltur• Eve￿￿rture is recogni8ed on¢& Yre is a legal or cCfistrU￿ to transfw eC0￿MiC benefft to a third paty. it is prLat48 thal a transfw of b8nefft5 b8 requi￿j in selllerrnt arJ th8 amount ofthe obligatw)n txn be relW. Exp￿￿thre ks ¢Ja551￿ byacvty. The u)sts of each ticti￿ ar8 mèle up of t(a of cosls and shared ¢xtsL8, in￿￿1￿ support Costs m¥cknd in uThJertaking e￿h actmty. Direr Costs attribUts￿e to a siry18 athity ar8 81kncaW dire to that acti￿. Shar1 fX)Sts whK C%rfrit￿ to ffiC￿e than fme aclNity r￿Sts 8re not akn.IXJts￿e to a acw are app￿ts￿¢￿ between thc6e acbvrbes on a bays ￿r￿l$tÉn* vhth Pago 9

I•)TES TOThE FINANCIAL STATEMÉNTS FOR THE YEAR ENDED 31 FA￿lCH 2024 Accoufrtlng pokt•s le￿Inu•d) 13 Exp•ndl¢urn {¢ontlnu•d) Grants payable are tharged in thg Jffjarkn the offw is rnade except in th088 cas88 wh8re th8 4)ffer is wrwJthon81. swh granls recogni8ed as expendthI￿ whÈn ty)ndtt￿ attachiThJ ar8 fidfilled. Grants Offe￿ sut4￿￿ to have Trjt b88n met at thg spar end are noted a8 a t>)mmthrt bul not accrwj as 81p￿s￿re. An eXW￿l￿rnI5 Ind￿ ofiNwJ4rdbleVAT. 14 Cash at bank and In hand Cash at bwfftarvj In hand WKJdas th arKI S￿rt481m hbjhty &wkJ iTh4pstrnwts wilh a sI￿rt Ma￿ ofthree les8 from tr (late of ac4wthM ¢xopening oflhE ¢￿it orsrrrf￿r ￿)Unt IS Flnanclal In8truTr•nts The Charity ¢Mty has finarK48188sets and finanri81 hataibes of a knnd tw qualrfy os bssK fina￿81 instruments. Basicffinandal iftstsunwts in￿alty reco3nis8d at transacon value 2Th1 sub89qugnUy me¥syted 81 their $8tdement value ￿ tho &x(wtK)n of tr￿k loan5 whK are sub58qU8ndy 16 Fund accountlng General fvnds arE unfE51rxled fvrKE5 wlith are avalth frx use at Ihe of th8 Tntst888 turth8rarKe of Ihe ggnwd Objec￿ of Ch8wity aThJ have mt b88n deSh3na￿ for oth Pago 10

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR EIIDED 31 MARCH 2024 Total nds 2023 Rents ￿mhouse$ Rents Stonards Farm G8*Wlbssesl L¥1 wwestrn8nts 69.370 12.144 12.144 (1.109J 691 83.171 83.171 68,952 Summary by•Jnd typ• fund8 2024 2024 2023 29,968 13,260 21394 3.950 52246 246 44578 Pag811

EPPING a ThE(DON GARNON JOINT CHJIITIES NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MIJICH 2024 Grawrt fwdlry of Support Ta)t•l fund8 2024 2024 2024 2023 24902 29.968 13,260 E¢J(atk)n R¢Win ft￿1 25.9)2 52,246 45,578 T(4a12023 1&610 45.578 Total rotèi 2023 io.oii 1.592 301 1190 179 Td8phon0 Website Irtsuran 4.723 2.827 9,717 1.514 094 Sundri8S 25,902 29,968 Pag& 12

NOTES TO THE FINj4c￿ STATEMENTS FOR THE YEAR ENDED 31 IAARCH 2024 Indo￿nd￿rt •xamlnofs I￿￿ngr 2023 Fee5 payable to th8 Ch8ritys iThlerThlenl rn￿￿tK)n oflhe Charivs annud ￿￿j￿ts 1325 2024 2023 and saaries 9,393 618 io.oii 2024 2023 rirvJ 31 Marth 2024. m TnKBt88 8xperrfos have be8n tiKwThed12023. £NIL). Pago13

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 IIARCH 2024 Fr•ohold imiestm•nt Valuallon iW20rJ 1350.000 At 31 Marth 2124 2.350.000 2023 88,912 80,775 Pag8 14

NOTES TO ThE FIAANCIIL STATEMENTS FIJR THE YEAR ENDED 31 M*RCH 2024 q1. 8alanc• at 31 Mar 2024 Balance al 1 112023 Incomo ExpeThdliuY• Unr•8trkted funds 2.F27WT 3,171 {512461 1658.802 ststement offvnds. p￿y•ar 31 Mafruty 2023 Unmtrlctsd lu¥ 2.604.￿3 68,952 (4&578J Z627.87T 11 SuThwry offunds Surnrnary of funds. ¢urrnrty Bal•nc• at 31 March Ganaral funds 1627 81171 1512461 1658.802 Surnm￿ offunds. pwiory•ar 31 Marth 2023 Ger￿1 fvnds 2604.&)3 (44578) 2.627,877 Page15

NOTES TO THE FINANCIAL STATEA•EP4TS FOR THE YEAR EIIDED 31 MPRCH 2024 funds 2024 2024 2.350.CQ) 1350.000 s￿.8￿2 30i802 Totsl 2,658.802 1658,802 Total fimds 2023 2023 z3XJ.c￿ 2.350,( 277.877 277,877 Currerbt ass81s Totsl 2,627,877 2,62T.87T P8g8 16