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2025-03-31-accounts

Page Contents
2 - 10 Annual Report
11-13 IndependentAuditors' Report
14 StatementofFinancial Activities
15 BalanceSheet
16 Cash Flow Statement
17 — 26 Notes to the Financial Statements
27 —30 Notes to the Financial Statements(not forming partof the Statutory Financial Statements)

Thecharity The charity's Next year, thecharity
planned to: achievements: plans to:
_ -
.
....give financial support to As at 31 March 2025, 24 priests aged 75 or over, ....continue to give
those priests who have (2024: 29 priests), were in receipt of allowances i financial support to those
resigned from ecclesiastical from the charity. From 6 April 2024, the gross priestswho have resigned
officedue to age. allowance per priest, based on 30 years' service, is from ecclesiastical office
£16,149 per annum. Certain
members of the
due to age.
charity, who have 30 years of service, are aged
over 75 but are still in active ministry can still
chooseto takeanallowance from the parishaswell
as theallowance from the Plymouth SecularClergy
Fund.
They can also choose to not receive the
allowance
from
the
Plymouth
Secular Clergy
Fund. Note 17 to the financial statementsdiscloses
the
maximum
commitment
of
the
charity
in
providingappropriate support during the next ten
years.
-
- -
- —
....give assistance to In all, the charity gave financial assistance to or for ....continue to consider
priests who aresick,infirm 7
priests, (2024:
10
priests)..
Some
financial
requests forfinancial and
or elderly, (including those assistance was given through grantsto third parties. otherassistance topriests
who have resigned from Oneofthe priestshas ceased active ministry due to who aresick, infirmor
ecclesiastical office due to ill-health
but
is
aged
below
75
and
so
is
elderly and give financial
illness). ineligible to receive financial support of the type support to those priests
mentioned in the section above. He receivedgrants J who have resigned from
to helpwith his daily living costs. office due to illness.
4
-

.

.
t
....pay healthcare
insurance for priests who
-
The
charity
paid
healthcare insurance for
17
priests, including beneficiaries of the charity over
....pay healthcare
insurance for priests who
are sick, infirmorelderly. 75 and priests who are aged below 75 but who are sick, infirmorelderly.
neverthelesshave had to cease active ministry due
to ill-health.

Notes Notes Unrestricted Restricted Endowment 2025 2024
Income
Funds
Income
Funds
Fund Total Total
General
£ £ £ £ £
INCOME ANDENDOWMENTS FROM:
Donations and legacies 1.4(i)(ii), 2 83,426 - - 83,426 53,967
Investment income 1.4(iii), 4 238,238 - 106,944 345,182 269,035
Transfer to income 3 - 106,944 (106,944) - -
TotalIncome 321,664 106,944 - 428,608 323,002
EXPENDITUREON:
Investment Managersfees .58,020 - 25,570 83,590 117,069
Charitable activities 446,871 106,944 - 553,815 394,931
Total Expenditure 1.5, 5,6 504,891 106,944 25,570
_637,405
512,000
Net (losses)/gains on
investments (139,171) - (8,148) (147,319) 586,526
(139,171) - (8,148) (147,319) 586,526
Net (expenditure)Iincome
and net movement in
funds (322,398) - (33,718) (356,116) 397,529
Reconciliation offunds
Total funds brought forward 11,992,677 - 4,572,077 16,564,754 16,167,225
Total fUnds carried forward 11,670,279 - 4,538,359 16,208,638 16,564,754

Notes 2025 2024
£ £
FIXED ASSETS
Investments 1.7, 9 16,113,943 16,397,595
CURRENTASSETS
Debtors 10 84,494 123,813
Cash at bank 58,466 107,440
142,960 231,253
CREprioRs
Amounts falling due withinone year 11 (48,265) (64,094)
Net current assets
94,695 167,159
Totalnet assets 16,208,638 16,564,754
FUNDS
Endowment 12 4,538,359 4,572,077
Restricted 14
Unrestricted- General 11,670,279 11,992,677
Totalfunds Aiii:iavqagarawacgfaataam'tAN 16,208,638 16,564,754
Note 2025 2024
f
Cashflows from operatingactivities:
Net cash (usedin) provided by operatingactivities 18 (530,489) (466,584)
Cash flows from investingactivities:
Dividends and interest from investments 345,182 269,035
Net Disposal/(Purchase)ofinvestments 136,333 241,363
Net cashprovided by investingactivities 481,515 510,398
Change n cash and cash equivalents in the year (48,974) 43,814
Cash and cash equivalents at the beginning ofthe year 107,440 63,626
Cash and cash equivalents at the endofthe
reporting period 19 58,466 107,440

2025 2024
£ £
Legacies 69,917 35,000
Donations 1,261 2,729
Church Collections 12,248 16,238
83,426 53,967

Trust for Unapplied Total
Investment Total Return Endo
ent
£ £ £
At
1 April 2024
Gift componentofpermanentendowment 2,056,435 2,056,435
Unapplied total return 2,515,642 2,515,642
Total 2,056,435 2,515,642 4,572,077
Movementin unapplied total return and endowment in the year:
Giftofendowment funds
Investment return: dividends and interest 106,944 106,944
Investment managerfees (25,570) (25,570)
Investment return: recognised and unrecognised
gains/(losses) (8,148) (8,148)
Total 73,226 73,226
Unapplied total return allocated to income (106,944) (106,944)
Netmovement in the year (33,718) (33,718)
Closing value ofpermanentendowment
Gift componentofpermanentendowment 2,056,435 2,056,435
Unapplied total return 2,481,924 2,481,924
Total at 31 March 2025 2,056,435 2,481,924 4,538,359
vestment income (including bank interestreceivable)
2025 2024
£ £
Income, received from:
UK quoted investments 345,177 227,143
Overseas quotedinvestments 5 39,557
UK cash held as part of the investment porttblio 2,335
345,182 269,035
345,182 269,035
Expenditure
Activities Grant Support 2025 2024
undertaken fundingof and
directly activities governance
(see note) costs
Cost of raisingfunds
Investment managementcosts 82,412 82,412 117,069
Professionalfees 1,300 1,300 6,206
Charitableactivities
Grantsto priests who aresick, elderly,
infirm or in need 91,416 8 91,424 51,916
Support to 24 priests,aged 75
and over, who have resigned from
ecclesiastical office; (2024: 29priests) 291,682 120,000 25,184 436,866 317,969
Provision ofhealthcareinsurance 9,180 9,180 7,820
Governance 16,223 16,223 11,020
300,862 211,416 125,127 637 405 512,000
6 Supportcosts allocation Supportcosts allocation
Committee Finance Direct 2025 2024
and support
legal costs
£ £ £ C
Cost of generatingfunds
Investment managementcosts 82,412 82,412 117,069
Professionalfees 1,300 1,300 6,206
Charitable activities
Assisting priests who aresick,
elderly, infirmor in need 8 8 19
Support foreligiblepriests who
have resignedfromecclesiastical
office 40 110 25,034 25,184 203
Governance 49 15,866 308 16,223 11,020
97 99,688 25,342 125,127 134,517
Basis for Support Costs Allocation
Central support costsare allocated as follows:
i.
Committee: allocated according to the estimated Trustees' time spent on operational activities.
ii.
Finance and Legal: costs allocated toactivitiesare either directly
attributable orifnot, allocated in
proportion to the estimated amountofadministration time spent on each activity.
iii.
Direct supportcosts are other costs that
can be directly attributed to each activity.
GOVERNANCECOSTS ARE MADE UP OF THE FOLLOWING:
2025 2024
£ £
Paymentsto external auditor 15,756 10,698
Committee meeting expenses insofarasthey relate to the general managementof
the charity, includingthe costs oftravel 48 135
Bank charges 110 74
Grounds& Security 179
Printing, stationery, postage and sundries 129 113
16,223 11,020
7 Netmovement in funds
2025 2024
£ £
Net movement in funds is arrived at after charging/ (crediting):
Paymentsto external auditor
Audit fees - current year 15,756 10,698

The Committee Members are also the Trusteesof the cha
charity but are entitled to reimbursementof the expenses
year, nil reimbursements were made to Trustees (2024:
incurred on Committee meetingexpenses.
rity. They do not receive anyremuneration
incurred during their dutiesas trustees. Du
£269 to four Trustees) and £97 (2024: £1
from the
ring the
10) was
9 Investments 2025 2024
£ £
MARKET VALUE
At
1 April 2024
16,397,595 16,052,432
Acquisitions 7,757,995 3,598,176
Disposals (7,757,995) (3,598,176)
Net withdrawals (136,333) (241,363)
Net investment (loss)/gain (147,319) 586,526
At 31 March 2025 16,113;943 16,397,595 -
Net cashtransferred from/(to) investmentsin the yearwas £136,333(2024: £241,36 3).
Analysedbetween:
UK investments listedon a recognised stock exchangeor valued by referenceto
such investments
16,113,690 13,844,277
Overseas investments listed on arecognised stock exchange 253 2,411,002
UK cash held as partof investment portfolio 142,316
16,113,943 16,397,595
And between:
PermanentEndowments 4,571,964 4,580,112
Other Restrictedand Unrestricted Funds 11,541,979 11,817,483
16,113,943 16,397,595
Historiccost at 31 March 2025 11,708,814 12,185,095

investments listed below, all investment assets are direct investmentsin listed secu
apply which might affect the realisationofthese investment assets.
rities. No material restrictions
2025
Unitised/Structured Multi Asset Funds:
Newton Ethically Screened Fund for Charities (X Accumulation) 7,116,361
Newton Ethically Screened Fund for Charities (X Income) 4,571,964
CCLA Catholic Investment Fund Acc — Class 2 4,425,365
Overseasdirect investments 253

10 Debtors:amounts falling duewithin one year
2025 2024
£ £
Investment income 60,898 61,470
Legacies 20,000 55,000
Other debtorsand prepayments 3,596 3,951
Accrued income 3,392
84,494 123,813
11 Creditors: amounts falling due within one year
2025 2024
£ £
Other creditors (14)
Accruals 48,265 64,105
48,265 64,094
12 Permanent Endowment fund
2025 2024
£ £
Balance at 31 March 2024 4,572,077 4,278,834
Movement in Funds
Incoming resources
Gain/(loss) on investmentassets (8,148) 317,373
Investment managers fees (25,570) (24,130)
Balance at 31 March2025 4,538,359 4,572,077

estricted Funds
2025 2024
Balanceat 31 March 2024
Movement in Funds
Incoming resources 106,944 102,309
Resources expended (106,944) (102,309)
Balance at 31 March 2025
Anal ysis ofnet assets between fun ds
a) Currentyear Permanent Restricted Unrestricted Total
Endowment Funds Funds
Fund
£ £ £ £
Fixed asset investments 4,571,964 11,541,979 16,113,943
Net current assets (33,605) 128,300 94,695
4,538,359 11,670,279 16,208,638,
b) Previousyear Permanent Restricted Unrestricted Total
Endowment Funds Funds
Fund
£ £ £ £
Fixed asset investments 4,580,112 11,817,483 16,397,595
Net current assets (8,045) 175,204 167,159
4,572,077 = 11,992,677 16,564,754

Trustees Report. There isno legal obligation to pay specific amountsto priests who have
office.The next review is due to be completed for the year ending 31 March 2026.
resigned from ecclesiastical
2025 2024
£ £
Falling due withinone year 380,154 311,848
Falling due between two and five years 1,996,621 1,766,022
Falling due after more than five years 3,666,067 3,364,000
6,042,842 5,441,870
RECONCILIATION OFMOVEMENT INTHE YEAR
Commitment at 31 March 2024 5,441,870
Less:fallingduewithin the yearended 31 March 2025 (311,848)
5,130,022
Adjustment for inflationaryincreases in support levels and revised numbersof
priests potentially resigning from ecclesiasticaloffice in the nine years
ending 31 March 2034 47,295
Add: fallingdue in the year ending 31 March 2035 865,526
Commitment at 31 March 2025 fi,042,843
18 Reconciliationofnet movement in funds to net cash flow from operating activities
2025 2024
Netmovement in funds (perthe statement of financial activities) (356,116) 397,529
Losses/(gains) on investments 147,319 (586,526)
Dividends, interestand rents from investments (345,182) (269,035)
Decrease/(Increase) in debtors 39,319 (13,388)
(Decrease)/Increase in creditors (15,829) 4,83E
Net cash used in operatingactivities (530,489) (466,584)
19 Analysis ofcash and cash equivalent
2025 2024
£ £
Cash in hand 58,466 107,440
Total cash and cash equivalents 58,466 107,440

Charita ble grants
Number of
priests
assisted
in 2025 2025 2024
£ £
Financial support 7 91,416 51,897
91,416 51,897
2025 2024
£ £
Reverend D Annear 11,403 10,503
Monsignor JBranson (RIP)
ReverendM Budge 16,351 15,005
Reverend D Burrows (RIP) 308
Canon G Carrick 16,149 15,005
ReverendPO Chrystal 16,149 15,005
ReverendA J Cockram 2,305 1,835
ReverendM Cole (RIP) 1,252 15,005
Reverend D Collin 16,149 15,005
ReverendP Conlon 16,690 15,396
ReverendP Costello 16,149 15,005
Reverend SH Delsink 7,225 6,392
Monsignor H Doyle (RIP) 7,116
ReverendC Geddes 12,995 12,004,
Monsignor G Hay (RIP) 15,005
Reverend P Kelly 16,149 15,005
ReverendW Kiely (RIP) 1,147
ReverendM Kirkpatrick 8,788 8,002
Reverend P Kilgarriff(RIP) 3,572
Reverend D Longland 16,351 15,005
Monsignor KMitchell 8,584
Monsignor B Nannery 16,149 15,005
CanonK Noakes 11,943 11,004
ReverendTA O'Donovan 16,690 15,396
ReverendR Schofield 2,478 2,000
Revered J Smethurst (RIP) 10,234
Reverend B Stevens 10,365 9,502
Monsignor AToffolo 16,689 15,396
ReverendJS Watkins (RIP) 8,262 7,508
Canon P Webb 16,690 15,396
Reverend WG Wilberforce 16,149 15,005
298,107 317,766
Paid to 24 priests (2024: 29 priests)

stments - Oth erRestricted and Unrestricted Trusts continued
Number Shareholding Iarket Percentage
of Shares Value of total net
at 31.3.25 assets
Multi-Asset Funds
3,285,789 The Newton Ethically Screened FundforCharities (GBP 7,116,361 44.16%
Accumulation)
2,552,555 CCLA Catholic Investment Fund Acc — Class 2 4,425,365 27.46%
11,541,726 71.62%
Other
Europe
9,393 WS Ruffer European I Ace 253 0.01%
- Groupe Bruxelles Lambert SA 0.00%
253 0.01%
11,541,979 71.63%
- GBP Capital account 0.00%
5,847,737 11,541,979 71.63%

Number Shareholding Nlarket Percentage
of Shares Value oftotal net
at 31.3.25 assets
NIulti-Asset Funds
4,074,108 The Newton Ethically Screened Fund for Charities 4,571,964 28.37%
(GBP Income)