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2025-03-31-accounts

Charity Registration No. 219876

HACKNEY PAROCHIAL CHARITIES

REPORT AND FINANCIAL STATEMENTS

31 MARCH 2025

HACKNEY PAROCHIAL CHARITIES

CONTENTS

Page
Legal and administrative information 1
Report of the trustees 2
Report of the Independent Examiners 7
Statement of financial activities 8
Comparative statement of financial activities 9
Balance sheet 10
Notes to the accounts 11

HACKNEY PAROCHIAL CHARITIES

LEGAL AND ADMINISTRATIVE INFORMATION

Governing Instrument Charity Commission Scheme dated 27 May 1904, as varied Charity Commission Scheme dated 27 May 1904, as varied
by Scheme 3 May 1957
Trustees Rev’d A Gordon (Chair)
Ms M Cannon (Vice Chair) (resigned 20 November 2025)
Councillor C Kennedy
Ms N Baboneau
Mr A Hilton
Mr I Malik (resigned 28 November 2024)
Councillor R Chapman
Councillor S Patrick
Ms J Driver
Rev’d N Maxwell-Babatunde
Mr Z Lloyd
Mr L Logan (appointed 20 November 2024)
Charity registered number 219876
Clerk to the Trustees The Trust Partnership
6 Trull Farm Buildings
Tetbury
Gloucestershire
GL8 8SQ
Principal office Celia Fiennes House
8 – 20 Well Street
Hackney
E8 7PX
Independent Examiner Dunkley’s
Chartered Accountants
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
BS32 4YJ
Bankers CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Investment Managers Sarasin & Partners LLP
Juxon House
100 St Paul’s Churchyard
London
EC4M 8BU

Page 1

HACKNEY PAROCHIAL CHARITIES TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

History, objectives and activities of the charities

The Hackney Parochial Charities were constituted under a trust deed dated 27 May 1904 as varied by a Scheme dated 3 May 1957.

The charities are constituted to receive from Hackney Joint Estates Charity (HJEC) 50% of its funds available for distribution. During the year no distribution was received from HJEC (2024: £nil).

On 1 April 1994, following agreement with HJEC and the other constituent charities, it was agreed the charities should assume custody and control of their proportion of the investments representing the proceeds of the sale by HJEC of a proportion of its property portfolio. The transfer of investments was £3,605,775. These investments are being held as capital as instructed by the Trustees. This treatment was ratified by the Charity Commission.

The objective of the charities is relief of poverty in the former ecclesiastical parish of St John at Hackney, as per the scheme dated 1957. The Trustees currently have a policy of supporting individuals and organisations within the area of benefit.

On 16 October 2008 the Trustees took over the Hackney District Nursing Association and replaced the previous Board. It was agreed with the Charity Commission that the Hackney Parochial Charities would administer the affairs of the Hackney District Nursing Association. The Trustees act in accordance with the terms set out in the constitution of the Hackney District Nursing Association revised on 22 October 1980.

The objectives of the Hackney District Nursing Association are the training, education and support of nurses and midwives, the provision of equipment and services to support them, and to relieve the poverty of persons resident within the London Borough of Hackney. During 2009 and 2010 all assets and liabilities of the Hackney District Nursing Association were transferred to the Hackney Parochial Charities and are administered as a restricted fund.

In May 2019 the charity received a donation from the Eliza Shepherd Charitable Trust (ES) which is restricted to fund the relief of poverty in children and young people.

Management and governance arrangements

The Trust Deed provides for eleven Trustees; three ex-officio Trustees, three representative Trustees and five co-opted Trustees. The ex-officio Trustees are the Rector and Church Wardens of the Ecclesiastical Parish of Hackney. The representative Trustees are appointed by the London Borough of Hackney and the co-opted Trustees are persons living or working in or near the Ecclesiastical Parish of Hackney. Hackney District Nursing Association has scope to provide grants to the whole of the London Borough of Hackney area and such grants are not restricted to the above constraints.

Were there a requirement for new co-opted Trustees, these would be identified and appointed by the remaining Trustees. The Chair of Trustees and the Clerk of the Trustees are responsible for the induction of any new Trustees which involves awareness of a Trustee’s responsibilities, the governing document, administrative procedures, the history and philosophical approach of the charities. A number of Trustees have held office for over ten years. All Trustees provide their services free of charge.

The Hackney Parochial Charities are empowered to appoint up to six directors to the Board of Hackney Endowed Trustee Limited, trustee of HJEC.

The Trustees regularly review the risks that the charities face. To date these have mainly related to investment management and these have been ameliorated by diversified portfolio management.

In looking to the future, the Trustees will continue to monitor the risks associated with the trust’s investments and continue to be vigilant as to other risks that might be associated to a grant making charity.

Key management personnel

The charities consider the Trustees comprise the key management personnel of the charity, in charge of directing, controlling, running and operating the charities.

Page 2

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Procedure and policy for grant making

The Trustees normally meet two times a year to consider what grants they will make and to review any feedback they have received. The Trustees consider formal written applications for grants and funding for projects which are usually directed to the Clerk’s office. The Trustees expect the applicant to say how the funds will be used and what would be achieved. The Trustees have a policy that they make only one off grants with no guarantee of future funding.

The Trustees always seek feedback on the actual use of the grants given and the achievements (where relevant) made, including those given to individuals. The explanations and feedback received are sufficient for monitoring the quality of the grants made. The Trustees make visits to organisations to which grants are made and to organisations being considered for payment of grants.

The Clerk to the Trustees handles the correspondence relating to grants. In the case of individuals, personal identification is checked before grants are paid. The Clerk’s office looks after the financial affairs of the charities on a day to day basis.

The Trustees consider applications at their regular meetings, when they also decide whether to allocate successful applications to their own funds or those of the Hackney District Nursing Association. Individual applications are dealt with in-between meetings, by email.

Ministers’ Discretionary Grants

The Trustees also make regular small grants to the local ministers’ discretionary sick and needy funds to enable the local Clergy of Church of England parochial church councils to assist poor local people, who are in urgent need, without having to make a formal application for a grant each time. These grants are dependent upon annual reports written to the satisfaction of the Trustees.

Achievements and performance of the charities

During the year the Charities have been able to make grants of £291,737 (2024: £341,034), the majority being £4,000 each, or less, to a diverse range of projects to assist the local community and individuals in hardship.

Two Trustee meetings are held each year to consider grants from organisations. Hardship grants for individuals will be considered by Trustees by email, on a monthly or bi-monthly basis. In 2025 the Charities made 69 hardship grants with a total value of £40,113 (2024: 46 grants totalling £27,278).

When grants are made to individuals they are mainly to assist in the purchase of clothing and essential household equipment. During 2025 the Trustees made grants of £5,520 out of the Hackney District Nursing Association’s funds (2024: £5,000).

The Hackney Parochial Charities, South Hackney Parochial Charity, West Hackney Parochial Charity and the Hackney Joint Estate Charity launched a joint website in early 2014, which draws together all three of the Hackney Parochial grant making charities in one place. The joint website will make it easier for applicants to access information on the charities, assess their eligibility and apply for a grant.

The Trustees held a strategy day in March 2015 and agreed that they will prioritise projects supporting advice and support organisations, young people, families with no recourse to public funds and the isolated elderly.

Financial review, investment policy and reserves

The Trustees have set a policy that the endowment funds should be invested so as to maximise the total return (capital growth plus income) with a medium level of risk. The income from investments for the year was £227,093 (2024: £225,501).

The endowment funds have been diversified between equities, bonds, cash and property funds. This has been designed to give protection to the portfolio.

Page 3

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Financial review, investment policy and reserves (continued)

At 31 March 2025 the investment portfolio showed a decrease on the prior year of 1% (2024: increase of 8%).

The Trust employs Sarasin & Partners LLP as investment advisers and managers. They charge a fee based on the value of the portfolio under their management.

Total income for the year was £227,093 (2024: £225,501). The net outgoing resources, after grants and operation expenses of £337,810 (2024: £372,445) for the year was £110,717 (2024: outgoing resources £146,944). At the end of the financial year unrestricted reserves were £1,102 (2024: £126,054). The 2026 budget and increased transfers of investment income, whilst maintaining the capital value of the funds are expected to rectify increase the level of unrestricted reserves. It is the Trustees intention to distribute net incoming resources on an annual basis.

The Trustees consider that the level of reserves is sufficient to cover this downturn.

Reserves Policy

Trustees are confident that sufficient funds are held to cover current commitments.

Reserves of £8,103,693 comprise endowment funds of £7,566,389, restricted reserves of £536,202 and unrestricted reserves of £1,102.

The adequacy of the reserves policy is reviewed annually. In addition, the Trustees have also agreed upon an ethical investment policy.

Safeguarding statement

The Charity has no requirement for any direct contact with its individual beneficiaries. All applications are considered via email or online and all applicants are required to submit an application through a third-party organisation.

The Charity does occasionally visit organisations that it has supported through project or strategic applications and, when on site, Trustees always adhere to the safeguarding policy in place at that particular organisation.

The Charity, when reviewing applications from organisations, as part of the project or strategic application process, always requests that organisations provide details of their safeguarding policies which are then filed together with the application on Salesforce. It is the organisation’s responsibility to ensure that their policy is up to date and in compliance with the relevant regulations .

Public benefit

As stated above, the objectives of the charity are the relief of poverty in the former ecclesiastical parish of St John at Hackney. The provisions of grants by the trustees to relieve poverty and the provision of grants to larger organisations allows those organisations to undertake further charitable work to the community, which would otherwise not be available.

Future plans

The Trustees intend to continue providing grants in a similar way to the recent past continuing the emphasis on smaller grants to local organisations and individuals in hardship.

In May 2019 the charity received £110,732 from the Eliza Shepherd Charitable Trust. This donation is ring-fenced to be used for the relief of poverty in children and young people.

The Trustees will continue to monitor the redevelopment programme being undertaken by HJEC and its impact upon potential future distributions to the charity. The Trustees are represented on the board of directors of Hackney Endowed Trustees Limited (trustee of HJEC) by five of the eleven directors.

Page 4

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Area of benefit

The map below illustrates the Hackney Parochial Charities area of benefit.

Page 5

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the trustees’ report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Charity law requires the Trustees to prepare financial statements for each financial year, which show a true and fair view of the state of affairs of the Charities and of the incoming resources and application of resources of the Charities for that period. In preparing those financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charities and to enable them to ensure that the financial statements comply with the Charities Act 2022, the Charity (Accounts and Reports) Regulations 2019 and the provisions of the charities’ constitution. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Board of Trustees and signed on its behalf

Rev’d Alexander Gordon

………………………………… Chair

30 January 2026

Page 6

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF HACKNEY PAROCHIAL CHARITIES

I report to the charity trustees on my examination of the accounts of Hackney Parochial Charities for the year ended 31 March 2025.

Responsibilities and basis of report

As the charity trustees of the Charity 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 Trustee’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 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the 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.

Matthew Dobbins FCA Dunkley's Woodlands Grange Woodlands Lane Bradley Stoke Bristol BS32 4JY

Page 7

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

HACKNEY PAROCHIAL CHARITIES

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2025

Unrestricted Restricted
Notes
Funds
Funds
£
£
Income from:
Distribution from connected
Charity
-
-
Investment income
3
196,177
9,748
Total Income
196,177
9,748
Expenditure on
Charitable activities:
Grants and support
costs
4
321,129
16,681
Total Expenditure
321,129
16,681
Net gains on investments
-
3,825
Net (expenditure) /
income and net movement
in funds for the year
6
(124,952)
(3,108)
Reconciliation of funds
Total funds brought
Forward
126,054
539,310
Total funds carried
Forward
1,102
536,202
Endowment
Funds
£
-
21,168
21,168
-
-
54,633
75,801
7,490,588
7,566,389
Total Funds
2025
£
-
227,093
227,093
337,810
337,810
58,458
(52,259)
8,155,952
8,103,693
Total Funds
2024
£
-
225,501
225,501
372,445
372,445
587,442
440,498
7,715,454
8,155,952

The notes on pages 11 to 19 form part of these accounts.

All of the charities’ activities derived from continuing activities during the above two financial periods.

Page 8

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

COMPARATIVE STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024

Unrestricted Restricted
Notes
Funds
Funds
£
£
Income from:
Distribution from connected
Charity
-
-
Investment income
197,249
9,660
Total Income
197,249
9,660
Expenditure
Charitable activities:
Grants and support
costs
367,037
5,408
Total Expenditure
367,037
5,408
Net gains on investments
-
38,604
Net expenditure and net
movement in funds for
the year
(169,788)
42,856
Reconciliation of funds
Total funds brought
Forward
Transfer between funds
295,842
-
121,017
375,437
Total funds carried
Forward
126,054
539,310
Endowment
Funds
£
-
18,592
18,592
-
-
548,838
567,430
7,298,595
(375,437)
7,490,588
Total Funds
2024
£
-
225,501
225,501
372,445
372,445
587,442
440,498
7,715,454
-
8,155,952

Page 9

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

BALANCE SHEET AS AT 31 MARCH
Notes
Fixed assets
Investments
7
Current assets
Debtors
8
Bank balances
Creditors: Amounts falling
due within one year
9
Net current assets
Net assets
Represented by:
Unrestricted funds
10
Restricted funds
HDNA
Eliza Shepherd
10
Endowment funds
10
2025

£
5,620
153,109
158,729
22,805
2025
£
7,967,769
7,967,769
135,924
8,103,693
1,102
411,583
124,619
7,566,389
8,103,693

£
5,077
82,793
87,870
10,652
2024
£
8,078,734
8,078,734
77,218
8,155,952
126,054
408,359
130,951
7,490,588
8,155,952

Approved by the board of Trustees on 30 January 2026 and signed on its behalf by:

Rev’d Alexander Gordon ) Trustees Allan Hilton )

The notes on pages 11 to 19 form part of these accounts.

Page 10

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2025

1 Accounting policies

The principal accounting policies adopted, judgements and key sources of estimation uncertainty in the preparation of the financial statements are laid out below.

Basis of preparation

These financial statements have been prepared for the year to 31 March 2025.

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant accounting policies below or the notes to these financial statements.

The financial statements have been prepared in accordance with 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 United Kingdom and Republic of Ireland (Charities SORP (FRS 102)) and comply with the Charities (Accounts and Reports) Regulations 2019 and the Charities Act 2022.

The charity constitutes a public benefit entity as defined by FRS 102.

The financial statements are presented in sterling and are rounded to the nearest pound. The functional currency is sterling.

Critical accounting estimates and areas of judgement

No significant accounting estimates or judgements were required to prepare the financial statements. Quoted investments are valued at market prices, therefore limited judgement remains.

Assessment of going concern

The trustees have assessed whether the use of the going concern assumption is appropriate in preparing these accounts. The trustees have made this assessment in respect to a period of one year from the date of the approval of these accounts. The trustees have concluded that there are no material uncertainties related to events or conditions that may cast significant doubt on the ability of the charity to continue as a going concern. The Trustees are of the opinion that the Charity will have sufficient resources to meet its liabilities as they fall due.

Income

Income comprises investment income and a distribution equivalent to half of the net annual income from Hackney Joint Estates. Income is recorded when receivable.

Expenditure

Expenditure is included in the accounts on an accruals basis. Irrecoverable VAT is charged to the statement of financial activities as incurred.

Expenditure on grants is recorded once the charities have made an unconditional commitment to pay the grant and this is communicated to the beneficiary or the grant has been paid, whichever is earlier. The charities have not made any grant commitments of more than one year. The cost of managing investments is charged against investment capital, reflecting the total return approach to investment management. Any costs associated with the sale or purchase of investments are accounted for as part of the sale or purchase price of the investments.

Investments

Quoted investments have been valued at market value at the balance sheet date. Unrealised and realised investment gains and losses are shown net in the statement of financial activities.

Fund accounting

Details of the nature and purpose of each fund is set out in note 10.

Page 11

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

Debtors

Debtors are recognised at their settlement amount, less any provision for non-recoverability. Prepayments are valued at the amount prepaid.

Cash at bank

Cash at bank and in had represents such accounts and instruments that are available on demand or have a maturity of less than three months from the date of acquisition.

Creditors

Creditors are recognised when there is an obligation at the balance sheet date as a result of a past event and the amount of the settlement can be estimated reliably. Creditors are recognised at the amount the charity anticipates it will pay to settle the debt.

Statement of cash flows

The financial statements do not include a statement of cash flows because the charity is considered a small charity and is therefore exempt from the requirement to prepare such a statement under the Charities SORP FRS 102 Update Bulletin 1.

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. These are initially recognised at transaction value and subsequently measured at their settlement value.

2 Taxation

The Charities are registered charities and accordingly are exempt from taxation on its income and gains where they are applied for charitable purposes.

3 Investment income

Source of
investment
income
Listed
investments
Fee rebates
Cash
Unrestricted
Funds
£
194,124
-
2,053
196,177
Restricted
Funds
£
8,735
953
60
9,748
Endowment
Funds
£
-
21,168
-
21,168
2025 Total
£
202,859
22,121
2,113
227,093
2024 Total
£
202,571
19,428
3,502
225,501

4 Charitable activities

Grants paid
Professional fees
Auditors remuneration
Incidental expenses
Unrestricted
Funds
£
275,654
39,855
1,184
4,436
321,129
Restricted
Funds
£
16,083
524
16
58
16,681
2025
Total
£
291,737
40,379
1,200
4,494
337,810
2024
Total
£
341,034
25,322
2,400
3,689
372,445

Page 12

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

4 Charitable activities (continued)

Legal, professional and clerk fees include professional services provided to the Charities in respect of legal, accountancy, bookkeeping, financial advisory, trust administration, clerk fees and general advisory services.

The charities consider their key management personnel comprise the Trustees. The Trustees received no remuneration for their services during the year nor were they reimbursed any out-of-pocket expenditure (2024 - £nil).

5 Analysis of grants made

The charities did not undertake any activity directly but met its charitable purposes by making grants.

The Trustees agreed to continue the practise of making quarterly discretionary grants to the local Ministers in the area of benefit for their use in making small hardship grants to individuals in need.

During the year grants were made to the PCC’s of St Mark’s Church Dalston, St Matthews Church Upper Clapton, St Barnabas Church PCC, St Bartholomew’s Church on Stamford Hill, St James Church Clapton, St Michael and All Angels Church London Fields, All Souls Church Hackney Marsh, St Thomas Church Upper Clapton, St John at Hackney Church, Holy Trinity Dalston Church, St Mary of Eton Church, St Michael’s Church Stoke Newington, Christchurch on the Mead Church, and St Luke’s Church.

2025
HPC
£
African Community School
-
Alexandra Rose Charity
-
Bags of Taste Limited
5,000
Blossoms London
5,000
Clapton Common Boys Club
-
Clapton Commons Community Organisation
-
Clapton Park United Reformed Church (Round Chapel) Families projec
10,000
Crohn's and Colitis Relief
-
East End Citizens Advice Bureau
22,000
East London Cares
-
Frampton Baptist Church
10,540
Future Hackney
5,000
Hackney Church
-
Hackney Doorways Hackney Night Shelter
30,000
Hackney Foodbank
15,000
Hackney Marsh Partnership community advice
12,071
Hackney Migrant Centre Access to Justice
30,000
Hackney Music Service
4,500
Hackney Playbus
-
Hackney Quest
-
Hackney School of Food
6,800
Hackney Shed
4,998
Total carried forward
160,909
2025
HDNA
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
2025
ES
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
10,563
-
-
-
10,563
2025
2024
Total
Total
£
£
-
10,000
-
10,000
5,000
5,000
5,000
-
-
4,200
-
5,000
10,000
-
-
3,000
22,000
25,000
-
7,000
10,540
10,500
5,000
-
-
30,000
30,000
30,000
15,000
-
12,071
-
30,000
10,000
4,500
-
10,563
10,603
-
25,000
6,800
-
4,998
4,904
171,472
190,207

Page 13

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

5 Analysis of grants made (continued)

Total brought forward
Huddleston Centre - Access Project
Immediate Theatre - Summer Youth Theatre Programme
Kids Space
Kol Bonaich
Made in Hackney
MARS Org Limited
North London Bikur Cholim
North London Muslim Community Centre
PCC of St Johns Hackney
Redthread Youth
St Joseph's Hospice
Step by Step
Teen Action Eat 'Meet
The Community Hub
The Crib
Womans Trust
ZSV Trust
Other grants under £2,500
2025
HPC
£
160,909
-
-
5,000
5,000
-
-
-
-
12,000
-
4,000
5,000
5,680
5,860
-
-
6,982
65,223
275,654
2025
2025
HDNA
ES
£
£
-
10,563
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-
-
-
-

-
-
-
-
-
-
-

-
5,520
-
5,520
10,563
2025
2024
Total
Total
£
£
171,472
190,207
-
8,000
-
3,500
5,000
-
5,000
-
-
4,000
-
4,500
-
10,000
-
5,000
12,000
12,000
-
10,000
4,000
3,000
5,000
4,930
5,680
-
5,860
-
-
7,539
-
10,000
6,982
6,380
70,743
61,978
291,737
341,034

The Trustees aim to match grants and distributions payments with the income after governance costs on an annual basis.

Page 14

HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

6 Analysis of the net movement in funds

Details are provided of the movement on the individual funds during the year and the balance of funds available to finance future charitable expenditure.


Incoming resources
Distributions HJEC
Investment income receivable
Resources expended
Grants made

Support costs
Net (outgoing) / incoming resources

Unrealised gains on investment assets
Net movement in funds
Unrestricted
Funds
HPC

£
-
196,177
196,177
275,654
45,475
(124,952)
-
(124,952)


Restricted
HDNA
£

-
6,376
6,376
5,520
598
258
2,966
3,224
Funds
ES
£

-
3,372
3,372
10,563
-
(7,191)
859
(6,332)
Endowment
Funds
2025
Total
HPC
Funds
£
£

-
-
21,168
227,093
21,168
227,093
-
291,737
-
46,073
21,168
(110,717)
54,633
58,458
75,801
(52,259)
Endowment
Funds
2025
Total
HPC
Funds
£
£

-
-
21,168
227,093
21,168
227,093
-
291,737
-
46,073
21,168
(110,717)
54,633
58,458
75,801
(52,259)


2024
Total
Funds
£
-
225,501



225,501
341,034
31,411
(146,944)
587,442







440,498

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HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

7
Investments
Unrestricted Funds
Restricted Funds
HPC
ES
HDNA
£
£
£
Investments held
Stocks and shares
- 83,932 279,670
Bonds
- 11,722 39,059
Property funds
- 4,373 14,571
Alternative investments
- 11,718 39,045
- - -
- 111,745 372,345
Cash
547 9,519 31,722
547 121,264 404,067
Movements in investments were:
Market value at 1 April 2024
Add: Additions to investments at cost
Less: Disposals proceeds
Transfer from cash
Realised gain on disposals
Unrealised gain on revaluation
Market value at 31 March 2025
Cost of listed investments at 31 March 2025
Endowmen
Funds
HPC
£
5,150,813
719,376
268,359
719,106
-
6,857,654
584,237
7,441,891
t
2025
2024
Total
Funds
Total
Funds
£
£
5,514,415
5,925,855
770,157
1,006,030
287,303
285,494
769,869
513,354
-
7,341,744
7,730,733
626,025
348,001
7,967,769
8,078,734
8,078,734
10,371
(125,000)
(54,794)
24,428
34,030
7,967,769
6,487,197
2024
Total
Funds
£
5,925,855
1,006,030
285,494
513,354

7,730,733
348,001
8,078,734

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HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025 TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025
8 Debtors 31 March 31 March
2025 2024
£ £
Other debtors 5,620 5,077
9 Creditors
31 March 31 March
2025 2024
£ £
Amounts falling due within one year:
Other creditors 22,805 10,652

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HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

10 Analysis of fund assets and liabilities

Unrestricted Funds Restricted
Funds
Endowment Funds 2025 2024
HPC HDNA ES HPC Total Funds Total Funds
£ £ £ £ £ £
Fixed asset investments 547 404,067 121,264 7,441,891 7,967,769 8,078,734
Current assets 23,360 7,516 3,355 124,498 158,729
87,870
Current liabilities (22,805)
- - - (22,805) (10,652)
1,102 411,583 124,619 7,566,389 8,103,693 8,155,952

Unrestricted funds - general

Unrestricted funds comprise those funds which the trustees are free to use in accordance with the charitable objectives.

Restricted funds

By 31 March 2012 Hackney Parochial Charities (HPC) had ceased to administer grants for Goldsmiths and the remaining balance of funds as at 31[st] March 2013 was used to fund eligible grant applications during the year.

Restricted funds include amounts received from the Hackney District Nursing Association (HDNA) which the Hackney Parochial Charities continue to administer in line with the objectives of Hackney District Nursing Association.

Endowment funds

The endowment fund represents those assets which must be held permanently by the Charities, principally investments. Income arising on the endowment fund can be used in accordance with the objects of the charity and is included as unrestricted income. All realised and unrealised gains or losses and investment management charges have been attributed to the endowment fund.

The Trustee of Hackney Joint Estates Charity (HJEC) together with the Trustees of the Hackney Parochial Charities, decided that the Hackney Parochial Charities should assume custody and control of their proportion of the investment representing the proceeds of the sale by HJEC of the former residential properties. The first transfer was £45,264, which is being held as capital as instructed by the Trustees. The remaining transfers were amalgamated and took place on 1 April 1994. The proceeds from these transfers of £3,605,775 are being held as capital as instructed by the Trustees. This treatment was ratified by the Charity Commission.

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HACKNEY PAROCHIAL CHARITIES

TRUSTEES ANNUAL REPORT AND ACCOUNTS FOR THE YEAR ENDED 31 MARCH 2025

11 Connected charities

Hackney Joint Estates Charity and Hackney District Nursing Association are connected to Hackney Parochial Charities. The registered address for both Charities is The Trust Partnership, 6 Trull Farm Buildings, Tetbury, Gloucestershire, GL8 8SQ.

No distribution from Hackney Joint Estates Charity was received during the year (2024: £nil).

12 Related party transactions

There were no related party transactions during the year.

The Ministers discretionary grants are now paid directly to the Parochial Church Councils.

13 Post balance sheet events

There have been no events since the balance sheet date that require disclosure in the financial statements.

14 Contingent liabilities

The charity had no contingent liabilities or commitments at year end.

Page 19