CHARrrY REGISTRATION NUMBER: 251725 The Evan Jenkins Charity Financial Statements For the year ended 31 March 2025
The Evan Jenkins Charity Finanaal Statements Year ended 31 March 2025 ann1 tndewdent auditorfs rewrt to tre memte io Ststement of tkkinaal Notes its the finanaal slatalS 12
The Evan Jenkins Charity Trustees, Annual Report Year ended 31 March 2025 The trust pret ttrAr re aThJ ttE fina] &atrnts of the drity for the year end8d 31 March 2025. Relerenc? and administrative d1 Chartty reglstratkn Trumber 251725 Principal offi 2 Ath PaFk YstTrdowen CF7175R Mknbj S 9wire Rd V AW (Vitr Chair) l N Evans P Davies (Ow) GelTr S Howdls (Reygn8J 31 January 202S) {Wn8J 30 20251 (R&JwJ 28 April 2024) Revd D Balkird Gwaint Baty D W(thn (thx¥nted 28 April 20241 M BarKroft was appoirtoj as a tnLslee on 10 2025. Rev R Flllw was aFPirt&J as a tr 17 Juty 2025. A Parker wa5 aprfnted as a Ints on 16 2025. Auditor Xelwlin AJIt Unlted (Statutory Attor) 6te 2D, &JikJing I Eam Bugness P Melknn5 CF3 5FA Bankers HSP£ Bank Pk 61 High Str&t Ccthbri¢*Je 9)uth
The Evan Jenkins Charity Trustees, Annual Report Year ended 31 March 2025 Evan jenn5 Charty YRS C(¥ts1atd ID 1985 from the three fDnr£r dhyltfies.. l} The (harity of &an JenknrLS wa5 regLStered l March 1967; 2) The EcctiCal rity of Evan knkin5; 2 31 The ParcKhh4 (haty of Evan Je"rLs The Evan )enn$ Chèrity is a r8Ji¢¥ed tharity gOVTd deed wmch VRS sed on 28 January 1985, as arrwded * xheme 11 November 1996. The truste have sml the year and gnce the are dttaiJ&l aiAM. Three tsustees are Thjrthated lry GJ4tiridge wrth UanblLh0n TrAyn C1 aThJ three are nDminated by Penltyn Community C(¥JrKil to serve for a pprriod of rs. At the erKJ of the four years, these LxiunoLs eFther rtrnominate the ewOrwJ tn&ee nkike a arwntrwL The SutWarders of St John the Barl"st Churd). Uanblethian aThJ gJb-warderLS of St Owain Church, Ysb7d(Men are ex-offitio tnJees and apInted a5 5ub-warden5 at the nnl V of the Rectorial Benefi (rf COWbrge. App7inted by lJur(h wa are the the ReLtDrial BenefKe of CTh¥bri¢S]e aJ* the Mcar respon%ble ts the ar& fom)iThJ mafr part of the foer pari4J of yad05%n. Ihey are
The Evan Jenkins Charity Trustees. Annual Report Year ended 31 March 2025 The iome ofthe sddement 15 to be arj as folkm: 11 EX of manageTht The Truste£s fir# ddray the inyne of the iJ)arity ts Its Ir6t d repairs and Irnn and all (theJ charges ngS payable in respert of ts rryerty d tr Clbjrity and all the prow costs, charges ar expEnse5 rf, and inchjentsl to the thIAtstrabC aThJ mawrEErt(ts thtaty. 21 AWKation d IroMe &Jbj&t to paymart of the expa)ses a[Dres3 the TAISt 1 the InQW of the Charity in the first so far as r4wyte rnairtainiThJ repairiw tenor tdl in the tob¥er of the Partsh Churth ( St. Weddkin. If aTrJ In so ts as the (J• canJK be aPd as afrxewl the trust ap the same a5 follow5.. (a) As to one thereof for ath)Ce tn life in PJKiert Parith crf 313n in accordan with the provin5 rekting thereto; Ibl As to a flfttw ore sLxth thwf far Ife kn the A(ent Parith of Ystradow kn acccKdanTr wth the Ike pro¥wn5' (cl A5 to a fLxther sth iherwf for in nJ in ts ArKPrt Panth of UartJthian in &Lordan wrth the provi¥ tatiffj tIre. Idl As to a furtlEr orr $4xth r8)f in nJ in Ihe Parish of YStradC with the like prov5. (e> As to a further l¥ sxth ther8)f in rw"riThJ the saul Parish Churth of SL N81dn. and (fj to thé remairMrrfJ cffle sxth therecl In repanThJ the Parith thurth of * (hyal Ythd0En. l)rowded that if aTrJ in far a5 any aft)ranth sh¥e canThrt be w&xled ui manrv prowdaj the TrLSt&s may the samè a9nling LY dthe otsr It Is the Fdicy of charity to rnaintsin uTrrestricbJ whth are the tr reseThes of the a)arty, at a level whKti equates to appro[tI3tY n¥)nths unr&4ricted epdre. Th6 provmles yJffJcient fvnds to cover governance and p[ANt msts arvj b) tt) appbcatk)rs for grants whkth atse from time to tin*. Unrestrthd funds were mnt?l ai th¢5 thl the y&ir.
The Evan Jenkins Charity Trustees, Annual Report (c6 Year ended 31 March 2025 riTrJ 2024125 the Tnstee5 all(xated the fDlowing wms for obkts of Ch&ity: al aWL¥Ztirm of £67,986 was made to the Rattrxlal of CbrJe. b) £3,500 was ewded un aause 23(d) for in in Ystradowen. Thfs gjm was in grants to 4 peS a)ide tD te in 1 0fassian,. cl £l,(k)O was eypuwJed Ce 23(c) for Rf in Uantrkthw. sum was paxl in grants to I cdered to te in neal rfasgsiarKe: d) £6.500 was exp&xd uThler (tsuse 23lb) for knan¢ay in Lrfe in YknJryKn. 13 yourMJ were paid grants to asgst them in advanor#J in Trfe. e) £31,SLX) was ewded under I>Le 23(a) kn 1•thancemt in Life rn Uanban. 63 ywrrfJ P¥SLWL5 were paid grants to a them in advanong Sn f Rnandal re¥1 Durir4 the 202V25 fi(la1 . the thanty re net im)me of £1,409,844 (2024". net exp ( £9W)3). rirvJ the ye¥ the thrity ga tLts1ry £119.567 (2024.. £14,667) from the dispc6 of investts. tkning the year the charty Ij5ed threaI5&J k6ses allj £154,244 P024'. gains totsth'ng £145.2751 relatlng to the revalLSation of instMen The chadty has unrestrrcw fiJTrJs £4,037.612 and è tath b3r of £5,039 at the year During the year, the rnanag[ inv&nert undertaken ty two wealth management fim)s, txdphin Limited orkj tharte5 & Co. Mit8. In pLHnnir4J and carrying cvjt the thanvs obkdwes duriryj the year, we kett in nd the IarIty c&nmiSy guidance on benefit at INJr t mting5. Plan$forfutuYe periods imarity vh3 [nvts, the trukn intend to Cc%r[e MniainIng rfIr carryThJ t the Objec and athTbas of tharity. wilh applKable law arnl kncmjnting &afklards (Lkned rnEra knepted Jnting Pwtice). The Law app1kab to tharitls in Eland and W$ reqwps tharity trL&ees to Frfepare flnar(ial statements for e year give a true arml fair wew of ate of atsrs of the charfty and of the Ior[ng rurC¥ and apation of re5(xJrces. of drity for that (>.
The Evan Jenklns Charity Trusteej. Annual Report Year ended 31 March 2025 Ihe thènty and to that the tha1 statwnts cDmpty with thÈ 0rItIeS Irt 2011 Ihe PF4ioble thartiÈ5 (Ac(ts and ReFYts) Relat[C, xl tsf ts Tntst DeeJJ. They are aly) resFo for guartJuig a&5eb of the drty aThJ hee IDr laWrYJ reasonable steps for tt and sillJ tePotr of U)e Ird of Mr M SThKth Cjerk to the
The Evan Jenkins Charity Independent Aud•torfs Report to the Members of The Evan Jenkins Chartty Year ended 31 March 2025 Oplnion We have {red the financial rnerts of Tr Evan knkins lThrity (the 'tharWI the year ended 31 Marth 2025 which comw(se the slatert of finatKtal acth[, Statat of finaal and the lated notes, induding 3 5LThrnary of svjnffiont ac(xxJntiThJ )15. The finarKial ret#xt"n9 fra[TOrk that has been apF4Ed in their pwaratK)n s applKable kiw arKJ Unrted "nj(M knuntTng ThJard5. iTdIng FPS 102 Rwbng StarK1ar aFfknble in the UK aTrJ of Ireknd (urt r{loM Accepted kcounting F&tce). In our opfftknn the finla1 ststerM)ts.' gfve a and fir vi&¥ crf tre of the th&iW5 affair5 a5 at 31 March 2025 and of ts irKoming resources and apat)rt of resr, it5 and eXdknre, ft)r the y&r then end&a.' have prepar&1 in accwtsrKe with Unit8J Generalty P£counting PraCb,. have prq)ared in xc(KE with reqts tsf Charths PLt 2011. Basis fvoplnlon We ttjnducted our aTASt in rKe w(th Intemati¢Thl on ALKJthg ( (ISAS (UK)) and apPrab Liw. Our reswrts1tsj uTrYer It 5tandard5 are furtrr deEd in the au(titorfs re%)0litieS fLY the audit of finantial ststerrorts section of wr repxt We are independent of the charty in aCcOrdae the ethical reQLUrerts tst are reknrt to our aLhYit of the finarKkil ststemerts in UK irKJudiThJ the FRCS Eth CAI Standard. and have c¥Jr eth1 respor1b1es in accordan wrth these requiremeEtt We bel that the ev1dW we have Obtsin is 9jf.ent aTrJ appri4)nate to WDwde a t)H5i5 for wr ¢)wwJrL Concluslons relating to golng conc•rn In audittThJ the finandal otunents, nChtal that the trLt#ee5' use of going basis ct Basal on work we have perfomied, we Trjt Ids)tifi any ma¢al uncerta¥1 reting to events or cond"rtl)ns that, irKJMdLwty cr [rY c& ggnfftart d(MJbt on the chanvs atxlty to o)nts"nue as a goirvJ Crn for a perK rf at knt tsvejve fm when financial staiemgmts are authorlsed for iue. Our reSbil.es and ttTe respjrwknktrs of the treS with rewt to goiThJ c(M ae in the rekvant secb"CS ol this rqx)rL
The Evan Jenkins Charity Independent Auditorfs Ret to the Members of The Evan Jenkins Charlty Year ended 31 March 2025 The othw inf0mti comprises the 1nft>rnti¢jn irkl(kl8J in the anllwl repcrt other than the fironaal ststernents and wr aLNYftorfs repvt thereon. The rrustees are respwbte for tr other information. Our onIOn on the finènaal siatemwts th nrt co¥er other frnformab.on ar¥J, except to the extent ourlse explKth ststed in LW rew¢ do rKJt e¥rxess any fcm 0fraTe o)ndugcth In connection v•th our aLKlit of the finanoal Statets, cw re5)rbITty to read other informat and, in doirJ 9), c9der the other InforTTth rnaterialty msistent wth the finarla1 slaternents or our knowdge obtain8J in the audit appEars to be maiuialty misststed. If we iderttlfy suth material 1rtOrsterKs w apparent rna41 misstateTh we are required to deterrnlne whether there is a rnatwial MSSIate the final1 statets a materiat nM55trterr of the ottEr infomRtil. If, on wcyk we Ikive t)mj, we Ckle that there is a material mSststeEnt of this cthw informatKn. we a requir1 tr> repyt that f We have to rq)crt th this regard. In the light of the kN)wledge underaThlvwJ of the and its amrir[t obtsined in tsE course of the audr(, we have nrt idenlified rnaterial msstatrnts in the buQ£es' fqKKL We ha rK)thing to rerKrt in rw of the folh)vThvJ matters in rebkn to the (tsriti"es ALt 2011 requires us tD repKrt tu you rf, in our cs)inion: tsle infomotion in the trLL4eFs' rem ts vKUtsistrt tn any material resF•l firklrtial statrnts; or J8]uate recvts have been kepL' the finandal stsents ¥e On agreeTh (cting $ rebjms Responslbilbues of tsu5tees As èxpkined me futy in ftspThtrAfrties Statem the trust a respon51 tr the preparati cl the finarKial ststwnents and for brvJ sabsfi8J that gi a true and faw view, and fr gjch intemal contrcl as the trust detemine is neressary to enab prrati of firorKial 5tstemts that e free from rllalerial mssiateTrwJ¢ whether due to fi31 tr ttr. In prepariNJ the finan0 statem&7ts, the tr are resp)nsiL ft)r asses9rKJ the d*rfy's abillty to continue as a gn9 corKem. dCJ0llg, as matters related to gotw rern usit¥J the going concern tsa$ of accwntirg unle55 trustse5 ta)d to IyuKlate the charity (Y to cease otErntv)ns,
The Evan Jenkins Charity Independent Auditor's Report to the Members of The Evan Jenkins Charity Year ended 31 March 2025 Audltoes vtsponsMltlesl¢r the audit of the fimncial statem Cxjr obieLtves a to oLtiin reanable assur3@ abrArt 14thether the finanoal ternts as a wknle are free from rnaterh31 msstatemaiL byheiher dL to fraud w err, and to issue an audrtorfs report that include5 ReawatAe awrdr(e s a high e1 of aswan(4 15 r#)t a gu¥antse that an aLéf( coThJLted in ac¢LYdarKe th Isis (UK) will aayS de a nBterial rnsststement wtrEn it eth5. Misstatements can arise from fraud ¢y m and &e wrIdered rnatrrial ff, indNklualty in tk 9ate. they could reA&ablY be expaled to in1ke the econonK dvisK¥ts of r5 taken on ba9s of these fiTh)nck?I statement& IrreJJukn'lies, frathl, are of with reguOnS. We de9gn prLKedures in line Vth our re5bIle5, outlitd atrtht. to detECt material mithternents in respert irT8Jularibes, irKILvJing fraud. The extent to wr prcTrYures are C¥ab of detecting irKluding fraud s detailed ba)w: The is to lyws and that dir&tty affttt tts fiTrirKial aathents irlIng finartial reporting legbon. We deterri t the most niftant IM and reguLIti(5 were (harth5 Act 2011 arKJ char SORP. We aSed the exw cl complan t1 arKI rgjuktions as part of tyjr prdureS the relatyj finajaI state1 items. We uThkr#LyJ how the Qjwrrty is CfThth'ng wth those aThJ wLknry fraffeworks by, making inquirfes to manageMt and the rey¥wl)le for kgal prjUre$. mFetence aThJ capal"e5 to 1d"fy or reCCe wlth laws WLatS. The assessrnent did not ¥Jentify any is9Jes In this area. We ass&1 the s•ifty of the Charty finaJaI stat8Ytnts tr) materpl mtMent incILing fraud mHJht ocojr. PJJdrt Pr(JLeS f0m by er[rt team i1. . Idenb'fv'ng and assessTrJ the degjn dfecbvw rnanagemut has in pla to preVt and detett fraud; . Understsndng >W t)Se thryd vrith managernert cOnsHIe added the Wtial tr overr of tro or other inaprropriate inen over the finaroal terANb"TrJ wocess,. . (h&lengirJ a55umtrt•)rs iJgMerts by matllgrt IA its CoUnti estifi,. arb - We assessed risk of materlal mitement the finarKial siatements, induding the of materK41 rntsstatnent to fiaud IK)w it mwJht cxrur. by hr1dg dr4Jjsg0 With ManagaiL Because of the inherent IIMtstKrf rf an Is a rtsk that IYAI det all itTe9ulan irduoing tho* knding to a matLYral MIternent in the fir01 siaternents or n0Trcorn7n with reguLaUon. This risk irtsease5 the rnore that a)rnpliae with a law cf reguL3tk)n s renK)ved fr(¥n the events and transactyorG refited Sn the finanoaj ststernents, as we tE kn likdy to )rne aware of instanS of ron-Co1an. The roJardirKJ irregthritie5 occurring trj fraud rath than error, as fraud invofves intenbonal 0)nIrrrf forgy1 thlUS, Orni59on or MiYewetiOn.
The Evan Jenkins Charity Independent Auditorfs Report to the Members of The Evan Jenkins Charity Year ended 31 March 2025 part of an audit in accordarKe th ISQS (UK), we rdse woftsswJrwl ]uthJm&rt and maintsTn priessonal throJgtKKJt the We kn.. Identify ar asse55 the risks of material rniat of the fir•rKial 5trtey, bthether due to fraud or . déign aTrJ pthm re4 to those risks, aTrJ obtsin audrf( nce that is gjfffftnt and aFyrg)riate to provhye a bags for ow winion. The rsk of not detecting a matwkl mithtement re5ulb.ng frLYn fraud h(gr than orE re9Jlbng frorn ely, as fraL¥I rnay invcth c0l1tsn, trgy. intert orni59y, Tr¥wretaliOr6, ( the rtIe of Inttrnal Ctrol. Cthln an urbJethThJlrKJ of ntemal ((tr reknrt to the orts to desbjn audit wJure$ that are apwcpriate in the circumslanLW but t expir an opw>h)n C the effecbveress of the intunal ctr. Ewdluate the ap11ter5s of accwnting cleS LWI the rta>)nabkne55 of accounting eStti aThJ related diyknwes the truee5. based on the audrt evvJerKe otain8J. a material uncukinty exsts related to events Cf ccndthns that rnay gJThfKant dbt on the dmnivs aty to (ontinL &5 a goirrtj concem, If we Cldude that a mater1 wKertainty we are requiral 10 draw atientson in (xjr audttorfs rekyJrt to related in ts finan1 statemts or. if 9xh are iriwuate, to modfy OW OPinK)n. condusions are based on the aLvJrc evKlerre obtsined up to the date of our auditorfs rt However. fuwre evwts or cfxthrL8 may ca the tharity to cease to Ltue as a Wng Ewdluats the owall presefttation, and C{t of the finaroal aatenkJiLS, the diK109Jres, and wlts the finandal Ststernts reFYew the uThJwlw"ng trarsactions events in a manner that KNe¥es fair pre5entsts)n. timlng of th& audit and &gnrt7cart audit fiTrrMJs. IrthdirwJ any sgTrfKant ¢lthienw in Intem41 ¢xJntrol that we identify duriru wr a1 Use ol our report This report Is made srAety to Ihe tharws rnemtras, as a LKxty. in with setrion 144 of the Charities Art 2011 and regLdatK)ns rnade U1 secbm 154 of that Our aud work has b&n undertsken so that we might stste to the meJnIS those rkNittets we are requir8J tc slate to thern in an auditorfs reFwJrt and fw no other wrwse. To fullest extent pemirtted ty law, we do Th)t aciwt asgJrne TeSr61b11ty to anyo otsr than Lknrity and tr dri5 as a L¥xty, for audlt worl ts this rqjrt or for the qMnK)rs we have fThd. Tanhi Cr8Jg FA (Senior Statviuy A4Kttt) Xeinadin Audlt mitl Iststutory Auditor) Jire 2D, BuildiThJ I Eastern Burs5 Park St. Mellon5 ardrfr CF3 SEA ". aali
The Evan Jenkins Charity ststement of Finanaal Adivitie5 Year ended 31 March 2025 2025 2024 fvnds Totsl funds Totsl fvnds Invesbnent in0) Other income S4,2 84.542 1,353,780 ¥353,780 1,438.322 ¥438,322 80,933 Total iTKome 81,023 Expendlture Expendthre on clkBrrtatle actNSttes 47 148,045 14045 105,493 105,493 Totsl eXpdture 148,(45 IW045 Gainsl(k6ses} LM) dL%xwI of investr 119.567 119.567 14,667 Net InoJmel{eypendurn) 19,803) Rewdluation of inv&stments {154.243) (154,243) 1,255.601 4255,601 145,275 Nrt movemert in funds 135,472 RL)conaliknon of fun¢ts Total fvnds bro)ht [(3[1 Total funds orrltd lov 2.782,011 l781011 2,646,539 1784011 4,037,612 4,037,612 The siatenEnt of finaniial acbmbes indLKks all gaALs arml in the year. JI inccrne eyThJrture frDm oynr* aujth& The Trotes on pages 12 to 19 forni part ofthese flnandal staten -io-
The Evan Jenklns Charity Statement of Flnanclal POS. 3114larch 2025 Flxed asW¥ TarKJibie fixed asts 2015 2024 DebtrJ 00.000 1350fA) Cash at bank hand 14 ,643 IS 1949,930 S,039 917,fj12 19.621 2,588.495 28,895 2,647A>II 2,647,011 2,n2,011 Tot•1 •ssets currerrt Ihbnitks 3,9n.612 4.037,612 Funds of th charKy er unrestrkted incorne fimds T•X•l unr¥tritted futtds Total ch•rfty funds s.000 2,647MII 2,782,011 2.781011 4977,61Z 4037.612 4037,612 èThl we ned bthaw rfthe t*Jard trr. P DS (Char) 1S1.,(a IS/.g2£ The noie5 on page$ 12 to 19 forni part of thesa flnandal ststemenls -li-
The Evan Jenkins Charity Nrtes to the Financial Ststements Year ended 31 March 2025 L Genernl InfolmOTr The charrty is a oitity arxl a regirn1 thaity kn FnglaThJ and Wales aTrJ unino)rp)fated. The of the pwirKYpMI ¢JTre 1$ 2 Ash Part YthI(r, Cotrvbridge, S(M GLimoryan, CF71 7SR. These fiThancral stateMts have been prepared In Ccfftwla with FRS 102, Tr Finanoal Rewrbng standard applicab in UK arwj the RewNic Ireland., Statement of ReComrn(l Prath aFPIrab to tharibes preg trEir accounts in accordan with the Firwrthl ReMTThJ sdard applicable in the UK Repubfic of Ireland IFRS 1021 ((tsre5 gJRP {FRS 102)) and the tharittes Art 2011. AcLvunlwvJ polldes Bas1$ of eparatiOn The finatKial straternts have been prepwed the htstoricd cost b5. a5 moth.1 by the revaluatK)n ( rtain frAed ass. finan(ial assets ar liaLs meayjred at fall value through Irrne or FndtiUre. The financial statErMts are Ted kn stthJ. wkn(ch L% fvnal omy of ts lity. doubt aboLrt the ch&iWs ab.lity to continue to adcw going a)rern basis crf accn9 for a period of at kast nK)nttrLS from dare the finarts31 Stattrts a authortsed for issue. In assesgThJ whether coKem a5gjrnptK s apwipriate, the truts have tsken in to acmunt all avaiLabk for[ltjn aut Y)e fufure, aTr# condude that tharity has adequate resour to to continue in operat5Mal iStte for the fble (tharrty therefore contnues to adopt gong ccrfKem basi4 in p¥eFW#)g ts firondal StatTts. The tharlty5 fiJTrJs are ¥&t into gener fi LmreYJKt8J fiJTrts rthcbj funds. Unrestrrted fund% are avalable for use at the diL rfthe tntee5 to futtrr any of Restritt8J fUts are ftThJs that %Jn partJJar rearKttil purpc6es wfthin the obfttt crf the charty. Rericth)rs artse when sfi1 by the wn fiJTrJs are rawl parbcuk¥ -12-
The Evan Jenkins Charity Notes to the Financial Statements Year ended 31 March 2025 &l¢¢Dunllng poli(Iu I ncome s induded In the Statu of tharKial 1tS YA)en tillet has pass8J to the thanty, it probabk that the eccKthwc tefft5 as9xiatsl bwth the trar6ac1i 11 fi)w tri the tharity and the amount can lIaty [. The ft41oMng polKie5 a to p¥tv)J¥ of incrffte.. DNthnd incorne s rned the dale tf thJiWs rKJht to payTht is ¢5tabb5hed. Interest in(x)me is ilded wh•) r?dble arKI the arrK)unt can be TrlkitAy measud.. tlis bs ncrrndly UP notrfKation of the Interest paJ c¥ payable try bankarKI stTrtxoker& Rentsl Ire from kned iyjt Lmdw 0Wati leases Is I09n ¢)n a #rnwJht.lire bas over the term of the Liabilities are rC¥jnL as reyxJrce5 ewjgj as as thtte 15 a lryal or C¢strLtive ol93tl ccrfnmitting the ch3nty to the exdtilre. AJI ew(rth is acuwnted ftr on an ualS bas s been dasslfi8J Und trthjings that aggregate all costs related to the category. Grarts are paywts made to thrd paty ith¥Jua15 furth Il the tharitatde Obits of the tharity. &NJftryear grants are vthen the (Titerfa for a constructive obligation are rrt paYnrt Jxcthbw. it i &sUred reknty a1 thtre are M COndLs attachiNJ io wrt that furat Tan9lble assets Tatyj1b assets are inibalty al (c6L 9Jts4uenlty 5tstsd at C05t les5 any ac£urnulated depwi4tron and impaimHIt lo& kny tsngth assets Trrried at Tha1d arnounts are rÉx)rded at the fair vlue at the date of r&aIJa acojmulabj depr&7abon a1 acojmulated impairrrEnt An increase in the canww amtyJnt of an avt as a re9JJt ( a revaluati. s rectyJnised in other recognIs gains and knsses, urkn rt rwses a dIat tr impaiment that 3S preOUSty recogntsej as eXprtre wittiin the statement of finanoal A decre in the carryirrfj amount of an asset as a le9j of revaluation. is recogns8J in rTh$ed gain5 and los except to whKh it offsets any UatiOn gan, ir5 whith case the b)ss Is shobw within oth recogn1 gains arxj k)sses on the slatement of financial Don0 assets are capfoknj at a vakn quwaknt to Th3rk& Va at tr date of iknwtion. Investments are at Ma ue kn arrts wriiten ¢)ff. Profts or bsses arNng fr(xn distKsals of CLwrent a55et inv&tments are treAted as part of the reat frLm ordinary l*lties. -13-
The Evan Jenkins Charity Notes to the Financial StateMts Year ended 31 Mah 2025 A fincl asset or a finaKial rcqniwJ wh the tty teccthes a party to the tra¢S WO¥LW6 of the instrurr BasK fInaal a Initiaty rJnl at the amunt reC8¥ab or paydPAe WKJwEing any rekted transacbon co, the wrM&rment conslitutes a firrj transaction, byhere it is recr4nLsaY at the present vaue of the future pay[ dF£crtJnteJ at a matket rate of interest fDr a slmll ar dd)t rthrnenL Ojrrent assets and Qrent fvabilrttes are bSeQltty at the cash or othw corNdwatton Where Invtstts in thares w prefe thares awE Pty trad81 ty r fair Val ian othemi be raSLe rebabty, Wtrnt is SubWwY meagJr&J at fair value wtih charqes in fair vakJe impaimienL For all eyuity instrurrnts wardkn of sgnfftar and other finaKo1 that are lTrdIwdIIY sigThfKanL these are &seswl Indivklualty wnpairnt. Other financial aSS are th a5sesd iTrdMJually or grtyJwJ on the ba95 of snwLir crgjit chareristscs. LknrÈrKted Total Funds UnrfftrKted Totsl FuThJs 2025 2024 Income fromlsted investments Bank interest Interest from stc¥thbrokers capft 82,910 816 81YO 816 79.554 549 79,554 549 830 84,542 ,541 80.933 Otherlnc4Mne UN&trthd Total FwKls Uwtr1cd Total Futs Funds 202S Jnds 2024 Gz4n on dw)sal clts1¥Jib red a held for dtarty's own Rtal in(x)rre Otr*r COrne 1.353.7&1 lJ53 780 85 85 L353.M &353,780 90 -14-
The Evan Jenkins Charity Year ended 31 March 2025 Unrestrited Total Funds uryestr1rt Totrl Funds Funds 2024 Relief in Need aMErnent n Life riectorial Ben&fice of Cry+¥We txyt costs 4500 4,SOO 38.)0 67,986 37.559 67,986 37,559 144045 18.749 41,444 105,493 18,749 41,W 148,045 105,493 uTrJatska) direcuy cos Totsl fund5 Totsl fund 2025 2024 Rebef in Need AVaeThnt in Lrfe 4,500 67.986 67,986 37,559 37,559 37,559 148,045 18,749 41,444 105,493 SUp[rt 110,486 The Relld in Need aThJ AdvarKemert li Life gr have all twi awartrd ts) iryJryidua15 in the 0nt and yea Anatysi$ of support costs &JppJrt CO515 Total 2025 Total 2024 9,572 5,478 20,364 1,095 201 8,578 5,T36 19,356 6,628 261 Awlit fees Stkbr0ker f Legal and profesSal fe85 Insurance 5,478 20.364 I,LYJ5 201 37,559 37.559 41,444 Audltorfs remunerdtion 2025 2024 Fees payable for the audit of the ffianck31 42tennts Fees payab for F4iymU l¢eS 4,710 936 5,4n 5,736
The Evan Jenkins Charity Year ended 31 March 2025 Galns/(losse5) on disposal ol Invests Unreil&l Toial Funds UnrertbJ Totsl FuThls 2025 2024 Gansl{kffjs¢%) w diO$al of 119,567 119,$67 14,667 14,667 10. Net ln¢omel(expditur¢) N& irrt{witurel is statal after ChwglWlrThJr¥J). 2025 2024 Gans on dL%Thl of taThible fixed assets (1,353,780) 11. Stsff c05ts The avwage W count ofernpk)yee5 the year was l {2024: 1). No nOYeeS renerth) cl mcye than EfQMX) in the year {2024: NO}. ¢rts fees Lj the year V+ve £9.ST2 (£2024.. £8,578). No trustEe receNed (2024: Enll). No tnjstees haj travel eXptt reiniKJr%d dwry year (2024.. Enil). 13. Tanglbl• fix¢d 455ets Land and Iwlldings At l Wil 2024 OisPOsaL At 31 March 2025 135,000 (75,000) Depredation At l Aprll 2024 and 3114arth 2025 Carrying amount At 31 March 2025 60,000 At 31 March 2024 I35.0? -16-
The Evan Jenkins Charity Year ended 31 March 2025 Taryible fixed assets Tanglble fixed assets hdd at ¥ah The krKI wa5 valued at a rnarkd vatrje of £31.O)J 21 Fdjruary 2019 ty Watts & M¢Jgan, Owrtergy 9Jrvwr Subsequentty, ths land was rUe at £),{th 8 Decembw 2023 by HertErt R rna5, land agent tree$ belEve to be a eslimatp of the fvir value (< ttE kr%J at the ststemt of firancl Ilate. 14. Debtoys 2025 2024 Strtkbroker CtyJnts 21643 29,621 15. Investsmnts 1025 2D24 Inve51Jnents at rnarket vabje 3,949,930 2,5W495 folkNir4 are wKluded ¥thin omrt a&t Ht[n. 2025 2024 3,949,930 I588,495 17-
The Evan Jenkins Charity Notes to the Finaniial Statents Year ended 31 Marth 2025 l& Anatysls of dwritsble fvnds Unrestricted fvnd5 Gains and 31 Mar 202 IApr2024 IrwrE E>¥Te Tran O)arty fuThJ aluath 2,647.011 1,438.322 (148,0451 75,1 (34,6761 1977,612 135.( {75,(M)O} 2.781011 1,438,322 (148,045) 134,676) 4037,612 Gal At hisses 31 Mar 2024 l Aw 2023 Ctsrty fund alltIOn 2,511.539 81,023 (105,493) Is9,2 1647.011 135,(XY) 1646,539 I35,$ 159,942 2,782,011 81,023 (105,4931 The hjss ngure of £34.676 (2024: £159,94210)nst5ts of a galn of £119,567 (2024.. £14,667) relating to the disposal of duriTrJ the year and a kiss rl £154,243 (2024.. wofft of £145,275) relabng to the rwdluab.on of in¥esiments durwwj the year. 17. Analysis of net assets betw funds Unrestrirted Total FuTrds Furnts 2025 Tangit)k fixed assets Current assets 60,Cth 60,000 3,977,612 3,977,612 4.037,612 4,037,612 Net assets Unrestrith Totrl Funds Funds 2024 Tangible fNed assets Current asscts 135,OQJ 647.011 135,000 2.647,011 Net assets 2,7B2,011 2,782,011
The Evan Jenkins Charity Notes to the Financial Statements (c•rt*) Year ended 31 March 2025 18. financial Instruments The t2rTrir6 amThJrt for each cwry offinad In¥[MIt & as k,. 2025 2024 Fiftanaal assets measured at fair value thmugh Inwhe and eypenthrn nancial wets meagJr&J at ftdw value IJuoLwJh 3.949.930 2,588,495 19. Related partles There have bcen no laj party tMsthns dLfibJ the year. -19-