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2025-04-05-accounts

Charity number: 213879

Sir John Perrot Trust

Report of the Trustees and Unaudited Financial Statements

For the year ended 05 April 2025

Sir John Perrot Trust Contents Page For the year ended 05 April 2025

Report of the Trustees 1
Independent Examiner's Report to the Trustees 2
Statement of Financial Activities 3
Statement of Financial Position 4
Notes to the Financial Statements 5 to 9
Detailed Statement of Financial Activities 10

Sir John Perrot Trust Report of the Trustees For the year ended 05 April 2025

The Trustees have pleasure in presenting their report and the financial statements for the charity for the year ended 05 April 2025. The Trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The trustees have considered the Charity Commision's guidance on public benefit, including the guidance 'public benefit: running a charity (PB2)'.

REFERENCE AND ADMINISTRATIVE INFORMATION

Name of Charity Sir John Perrot Trust Charity registration number 213879 Principal address The Tithe Exchange 9 Victoria Place Haverfordwest Pembrokeshire SA61 2JX

Trustees

The trustees and officers serving during the year and since the year end were as follows:

Mr Peter Allan Stock Mrs Nicola Howells Mr Derek Rees Mrs Gill HIll Cllr Jill Owens Cllr Martin Lewis Cllr Roy Thomas JP Cllr Shane Pearce Cllr Bob Simister Cllr Peter Lewis JP Mrs Pat Barker BEM JP Independent examiners A S Harries 2nd Floor 9 Victoria Place Haverfordwest Pembrokeshire SA61 2JX

Approved by the Board of Trustees and signed on its behalf by

............................................................................. 25 November 2025 Mr Peter Allan Stock

1 of 10

Sir John Perrot Trust Independent Examiners Report to the Trustees For the year ended 05 April 2025

I report to the trustees on my examination of the accounts of the charity for the year ended 05 April 2025.

Responsibilities and basis of report

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

I report in respect of my examination of the charity'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 examiners statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do 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.

A S Harries 2nd Floor 9 Victoria Place Haverfordwest Pembrokeshire SA61 2JX

25 November 2025

2 of 10

Sir John Perrot Trust Statement of Financial Activities For the year ended 05 April 2025

Notes
Income and endowments from:
Charitable activities
2
Investments
3
Total
Expenditure on:
Raising funds
4/5
Charitable activities
6/7
Total
Net income/expenditure
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
funds
£
123,587
12,380
135,967
)
(212,845
)
(24,028
)
(236,873
)
(100,906
2,294,206
2,193,300
2024
£
129,434
23,094
152,528
)
(31,783
)
(28,434
)
(60,217
92,311
2,234,477
2,326,788

3 of 10

Sir John Perrot Trust Statement of Financial Position As at 05 April 2025

Notes
Fixed assets
Tangible assets
12
Current assets
13
Debtors
Cash at bank and in hand
Creditors: amounts falling due within one year
14
Net current assets
Total assets less current liabilities
Net assets
The funds of the charity
Unrestricted income funds
15
Revaluation reserve
Total funds
£
2025
1,897,086
1,897,086
6,356
1,859,922
1,866,278
)
(700
1,865,578
3,762,664
3,762,664
2,193,300
1,569,364
3,762,664
£
2024
1,897,086
1,897,086
7,369
1,992,352
1,999,721
)
(655
1,999,066
3,896,152
3,896,152
2,326,788
1,569,364
3,896,152

The financial statements were approved and authorised for issue by the Board and signed on its behalf by:

Mr Peter Allan Stock Trustee 25 November 2025

4 of 10

Sir John Perrot Trust Notes to the Financial Statements For the year ended 05 April 2025

1. Accounting Policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value and the revaluation of certain fixed assets and in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), and the Charities Act 2011.

Sir John Perrot Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note(s).

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

2. Income from charitable activities

Unrestricted funds
Rental
Rents Received
nvestment income
Unrestricted funds
Income from unlisted
investments
Bank interest receivable
2025
£
123,587
2025
£
7,086
5,294
12,380
2024
£
129,434
2024
£
6,791
16,303
23,094

3. Investment income

4. Expenditure on generating donations and legacies

Unrestricted funds
Donations
2025
£
22,869
22,869
2024
£
3,196
3,196

5 of 10

Sir John Perrot Trust Notes to the Financial Statements Continued For the year ended 05 April 2025

5. Expenditure on other trading activities

Unrestricted funds
Support costs
Costs of charitable activities by fund type
Unrestricted funds
Support costs
Costs of charitable activities by activity type
General Activities
Admin Costs
Analysis of support costs
Fundraising trading
Maintenance of
properties
Governance costs
2025
£
189,976
189,976
2025
£
24,028
2025
£
23,328
700
24,028
2025
£
189,976
24,028
214,004
2024
£
28,587
28,587
2024
£
28,434
2024
£
27,779
655
28,434
2024
£
28,587
28,434
57,021

6. Costs of charitable activities by fund type

7. Costs of charitable activities by activity type

8. Analysis of support costs

6 of 10

Sir John Perrot Trust Notes to the Financial Statements Continued For the year ended 05 April 2025

9. Net income/(expenditure) for the year

This is stated after charging/(crediting):

Accountancy fees
Particulars of employees
Direct Employees
2025
£
700
2025
0
0
2024
£
655
2024
0
0

10. Particulars of employees

11. Comparative for the Statement of Financial Activities

The comparative year values on the Statement of Financial Activites are for unrestricted funds.

12. Tangible fixed assets

Cost or valuation
At 06 April 2024
At 05 April 2025
Net book values
At 05 April 2025
At 05 April 2024
Land and
buildings
£
1,897,086
1,897,086
1,897,086
1,897,086

13. Debtors

Amounts due within one year:
Trade debtors
Prepayments and accrued income
2025
£
2,040
4,316
6,356
2024
£
3,787
3,582
7,369

7 of 10

Sir John Perrot Trust Notes to the Financial Statements Continued For the year ended 05 April 2025

14. Creditors: amounts falling due within one year

Trade creditors 2025
£
700
700
2024
£
655
655

15. Movement in funds

Unrestricted Funds
General
General
Unrestricted Funds - Previous year
General
General
Balance at
06/04/2024
£
2,294,206
2,294,206
Balance at
06/04/2023
£
2,234,477
2,234,477
Incoming
resources
£
135,967
135,967
Incoming
resources
£
152,528
152,528
Outgoing
resources
£
)
(236,873
)
(236,873
Outgoing
resources
£
)
(60,217
)
(60,217
Balance at
05/04/2025
£
2,193,300
2,193,300
Balance at
05/04/2024
£
2,326,788
2,326,788

Purpose of unrestricted Funds

General

The funds of the chairty are to be applied to the improvement of the town and architectural facilities of Haverfordwest, and to the provision of low cost housing to individuals in Haverfordwest.

16. Analysis of net assets between funds

Unrestricted funds
General
General
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
1,897,086
1,865,578
3,762,664
1,897,086
1,865,578
3,762,664

8 of 10

Sir John Perrot Trust Notes to the Financial Statements Continued For the year ended 05 April 2025

Previous year

Unrestricted funds
General
General
Tangible
fixed assets
Net current
assets /
(liabilities)
Net Assets
£
£
£
1,897,086
1,999,066
3,896,152
1,897,086
1,999,066
3,896,152

9 of 10

Sir John Perrot Trust Detailed Statement of Financial Activities For the year ended 05 April 2025

INCOME AND ENDOWMENT
Charitable activities
Rents Received (Rental)
Investments
Income From Unlisted Investments
Bank Interest Receivable
Total incoming resources
EXPENDITURE
Raising donations and legacies
St Martins Church
Haverfordwest Race Course
Town Clock
Haverfordwest High
Haverfordwest High Presentation Shield
Haverfordwest High Bursary Costs
Haverfordwest Heritage
SUPPORT COSTS
Maintenance of properties
Maintenance Of Properties
Insurances
Governance costs
Clerk'S Fees (General Activities)
Postages Etc (General Activities)
Professional Fees (General Activities)
Accountancy Fees (Admin Costs)
Total resources expended
Net Expenditure
£
2025
123,587
123,587
7,086
5,294
12,380
135,967
)
(10,000
)
(5,000
)
(869
-
-
)
(2,000
)
(5,000
)
(22,869
)
(184,237
)
(5,739
)
(189,976
)
(21,450
)
(228
)
(1,650
)
(700
)
(24,028
)
(236,873
)
(100,906
£
2024
129,434
129,434
6,791
16,303
23,094
152,528
-
-
-
)
(50
)
(106
)
(3,040
-
)
(3,196
)
(23,314
)
(5,273
)
(28,587
)
(22,932
)
(347
)
(4,500
)
(655
)
(28,434
)
(60,217
92,311

10 of 10

This page does not form part of the statutory financial statements