**REGISTERED CHARITY NUMBER: 256453**
**Report of the Trustees and**
**Unaudited Financial Statements for the Year Ended 5th April 2025**
**for**
## **E F AND M G HALL CHARITABLE TRUST**
TC Group 3rd Floor, Suffolk House George Street Croydon CR0 0YN
**E F AND M G HALL CHARITABLE TRUST**
## **Contents of the Financial Statements for the year ended 5th April 2025**
||**Page**|
|---|---|
|**Report of the Trustees**|1 to 2|
|**Independent Examiner's Report**|3|
|**Statement of Financial Activities**|4|
|**Balance Sheet**|5|
|**Notes to the Financial Statements**|6 to 9|
|**Detailed Statement of Financial Activities**|10|
**E F AND M G HALL CHARITABLE TRUST**
## **Report of the Trustees for the year ended 5th April 2025**
The trustees present their report with the financial statements of the charity for the year ended 5th 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 Republic of Ireland (FRS 102) (effective 1 January 2019).
## **OBJECTIVES AND ACTIVITIES**
## **Objectives and activities for public benefit**
The charity is established for general charitable purposes, providing grants to other charities at the discretion of the trustees. The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and setting the grant making policy for the year.
## **Grantmaking policy**
The Trust has established its grant making policy to achieve its objectives for the public benefit to provide funding for work carried out by operational charities, both locally and in the wider area. Grants are made at the total discretion of the trustees, who support the work of charitable organisations in which they have an interest.
## **ACHIEVEMENTS AND PERFORMANCE**
## **Charitable activities**
The charity delivers public benefit solely by way of grant making.
One hundred and sixty four individual grants were made in the year, ranging from a few small donations of under £50 up to £5,000. The majority of the grants made were between £250 and £2,000.
## **FINANCIAL REVIEW**
## **Investment policy and objectives**
The aim of the trustees is to invest the funds of the charity in a balanced way to generate a good level of income and also some capital appreciation for the future.
The financial position of this charity at the end of the year is shown in the accounts.
## **Reserves policy**
As a grant making trust, the charity invests its reserves to generate annual income to pay out in grants. The trustees do not anticipate building up further reserves and will endeavour to distribute as much of the charity's income as possible each year. A cash reserve, averaging approximately £50,000, will be maintained in order that the trustees can make grants evenly throughout the year and not have to rely on the timing of the receipt of investment income.
## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document**
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
## **Recruitment and appointment of new trustees**
The power to appoint new trustees lies with Mr I.F. Hall. Trustees are selected from the members of the Hall family. The trustees give their time freely and no trustee remuneration was paid in the year.
## **REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number**
256453
## **Principal address**
Shovelstrode House Hammerwood East Grinstead West Sussex RH19 3PH
Page 1
**E F AND M G HALL CHARITABLE TRUST**
## **Report of the Trustees for the year ended 5th April 2025**
## **Trustees**
Mr Ian Finden Hall Mr Anthony Eric Finden Hall Joanna Easton Mr Andrew David Finden Hall
## **Independent Examiner**
Alasdair Weaks TC Group 3rd Floor, Suffolk House George Street Croydon CR0 0YN
Approved by order of the board of trustees on 12th January 2026 and signed on its behalf by:
Mr Ian Finden Hall - Trustee
Page 2
**Independent Examiner's Report to the Trustees of E F and M G Hall Charitable Trust**
## **Independent examiner's report to the trustees of E F and M G Hall Charitable Trust**
I report to the charity trustees on my examination of the accounts of E F and M G Hall Charitable Trust (the Trust) for the year ended 5th April 2025.
## **Responsibilities and basis of report**
As the charity trustees of the Trust 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 Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the 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.
Alasdair Weaks
TC Group 3rd Floor, Suffolk House George Street Croydon CR0 0YN
12th January 2026
Page 3
## **E F AND M G HALL CHARITABLE TRUST**
## **Statement of Financial Activities for the year ended 5th April 2025**
|Notes
**INCOME AND ENDOWMENTS FROM**
Investment income
2
**EXPENDITURE ON**
**Charitable activities**
3
Donations
Accountancy and legal
Postage and stationery
**Total**
Net gains/(losses) on investments
**NET INCOME/(EXPENDITURE)**
**RECONCILIATION OF FUNDS**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**|5.4.25
Unrestricted
funds
£
152,163
144,040
1,250
109
145,399
(660,690)
(653,926)
3,152,436
2,498,510|5.4.24
Total
funds
£
147,557
135,650
1,260
85
136,995
205,078
215,640
2,936,796
3,152,436|
|---|---|---|
The notes form part of these financial statements
Page 4
## **E F AND M G HALL CHARITABLE TRUST**
## **Balance Sheet 5th April 2025**
|Notes
**FIXED ASSETS**
Investments
6
**CURRENT ASSETS**
Cash at bank
**CREDITORS**
Amounts falling due within one year
7
**NET CURRENT ASSETS**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS**
8
Unrestricted funds:
General fund
**TOTAL FUNDS**|5.4.25
Unrestricted
funds
£
2,466,670
34,365
(2,525)
31,840
2,498,510
2,498,510
2,498,510
2,498,510|5.4.24
Total
funds
£
3,127,360
26,351
(1,275)
25,076
3,152,436
3,152,436
3,152,436
3,152,436|
|---|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 12th January 2026 and were signed on its behalf by:
Mr Ian Finden Hall - Trustee
The notes form part of these financial statements
Page 5
**E F AND M G HALL CHARITABLE TRUST**
## **Notes to the Financial Statements for the year ended 5th April 2025**
## **1. ACCOUNTING POLICIES**
## **Basis of preparing the financial statements**
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared 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' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.
The trust constitutes a public benefit entity as defined by FRS102.
The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':
- the requirements of Section 7 Statement of Cash Flows;
- the requirement of paragraph 3.17(d);
- the requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);
- the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A.
## **Income**
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
## **Expenditure**
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
## **Taxation**
The charity is exempt from tax on its charitable activities.
## **Fund accounting**
All the charity's funds are unrestricted and funds comprise investment income and other incoming resources receivable for the objects of the charity without further specified purpose and are available as general funds.
## **Fixed asset investments**
Investments are a form of basic financial instrument and are initially recognised at their transaction value. Investments that are listed on a recognised stock exchange are subsequently measured at their fair value at the balance sheet date using their closing quoted market price. Unlisted investments are stated at their closing market value as calculated by the investee company. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.
## **Financial instruments**
Other than the charity's investments as noted above, all charity's debtor and creditor balances are considered to be basic financial instruments under FRS102. These balances are reflected at the transaction price and then subsequently at settlement value if significantly different.
continued...
Page 6
**E F AND M G HALL CHARITABLE TRUST**
## **Notes to the Financial Statements - continued for the year ended 5th April 2025**
## **2. INVESTMENT INCOME**
|**INVESTMENT INCOME**|||
|---|---|---|
||5.4.25|5.4.24|
||£|£|
|Dividends received|152,163|147,557|
||**INVESTMENT INCOME**|**INVESTMENT INCOME**|**INVESTMENT INCOME**|**INVESTMENT INCOME**|
|---|---|---|---|---|
||5.4.25
5.4.24
£
£
Dividends received
152,163
147,557||||
|**3.**
**CHARITABLE ACTIVITIES COSTS**
Donations
Accountancy and legal
Postage and stationery
**4.**
**GRANTS PAYABLE**
Donations||Grant
funding of
activities
(see note
4)
£
144,040
-
-
144,040|Support
costs
£
-
1,250
109
1,359
5.4.25
£
144,040|Totals
£
144,040
1,250
109
145,399
5.4.24
£
135,650|
All donations are made to charitable institutions.
164 donations were made in the year, ranging from small donations of less than £50 to larger donations up to £5,000. The larger donations (those of £3,000 or more), some of which comprise more than one donation, were as follows:-
|£5,000. The larger donations (those of £3,000 or more), some
were as follows:-|of which comprise more than one donatio|
|---|---|
||£|
|St Catherine's Hospice|5,100|
|Centrepoint|5,000|
|Cancer Research UK|5,000|
|Institute of Cancer Research|5,000|
|Redwings Horse Sanctuary|4,000|
|MacMillan Cancer Support|3,500|
|Hope & Homes for Children|3,000|
|Children Today|3,000|
continued...
Page 7
## **E F AND M G HALL CHARITABLE TRUST**
## **Notes to the Financial Statements - continued for the year ended 5th April 2025**
## **5. TRUSTEES' REMUNERATION AND BENEFITS**
There were no trustees' remuneration or other benefits for the year ended 5th April 2025 nor for the year ended 5th April 2024.
## **Trustees' expenses**
There were no trustees' expenses paid for the year ended 5th April 2025 nor for the year ended 5th April 2024.
## **6. FIXED ASSET INVESTMENTS**
|Opening value as at 6th April 2024
Additions
Revaluations
Closing value as at 5th April 2025|Listed
investments
£
330,162
-
(38,779)
291,383|Unlisted
investments
£
2,797,198
-
(621,911)
2,175,287|Totals
£
3,127,360
-
(660,690)
2,466,670|
|---|---|---|---|
The investment portfolio, none of which is invested in assets outside the UK, is comprised:-
|Alliance Trust Plc
D.C. Thomson & Company Ltd|26,930 ordinary shares
23,345 ordinary shares|26,930 ordinary shares
23,345 ordinary shares|
|£
291,383
2,175,287
2,466,670|
|---|---|---|---|---|
|**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Other creditors
**MOVEMENT IN FUNDS**
**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 6.4.24
£
3,152,436
3,152,436|5.4.25
£
2,525
Net
movement
in funds
£
(653,926)
(653,926)||5.4.24
£
1,275
At
5.4.25
£
2,498,510
2,498,510|
## **7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
## **8. MOVEMENT IN FUNDS**
continued...
Page 8
## **E F AND M G HALL CHARITABLE TRUST**
## **Notes to the Financial Statements - continued for the year ended 5th April 2025**
## **8. MOVEMENT IN FUNDS - continued**
Net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
152,163
152,163|Resources
expended
£
(145,399)
(145,399)|Gains and
Movement
losses
in funds
£
£
(660,690)
(653,926)
(660,690)
(653,926)|
|---|---|---|---|
## **Comparatives for movement in funds**
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|At 6.4.23
£
2,936,796
2,936,796|Net
movement
in funds
£
215,640
215,640|At
5.4.24
£
3,152,436
3,152,436|
|---|---|---|---|
Comparative net movement in funds, included in the above are as follows:
|**Unrestricted funds**
General fund
**TOTAL FUNDS**|Incoming
resources
£
147,557
147,557|Resources
expended
£
(136,995)
(136,995)|Gains and
Movement
losses
in funds
£
£
205,078
215,640
205,078
215,640|
|---|---|---|---|
## **9. RELATED PARTY DISCLOSURES**
There were no related party transactions for the year ended 5th April 2025.
Page 9
## **E F AND M G HALL CHARITABLE TRUST**
|**Detailed Statement of Financial Activities**
**for the year ended 5th April 2025**
5.4.25
Unrestricted
funds
£
**INCOME AND ENDOWMENTS**
**Investment income**
Dividends received
152,163
**Total incoming resources**
152,163
**EXPENDITURE**
**Charitable activities**
Grants to institutions
144,040
**Support costs**
**Management**
Postage and stationery
109
**Governance costs**
Accountancy and independent examiner's fees
1,250
Total resources expended
145,399
**Net income**
6,764|5.4.24
Total
funds
£
147,557
147,557
135,650
85
1,260
136,995
10,562|
|---|---|
This page does not form part of the statutory financial statements
Page 10