REGISTERED CHARITY NIMBER: 288220 (Erylund and Wal•ts) P<XI TrE YEAR ENDED IS APRIL 2024 FOR A & 8 Grnl•n Ctsarft4bl• Tntyt Sterfkn9 H9¥ 27 Hatchlands Road Rh Suffey RHI fjRW
A & S GRAHAM CHARITABLE TRIJST REPORT OF DE TRUSTEES FOR THE YEAR ENDED S APRIL 2024 The trustee8pr8sontthoiT reportfortheYended S Aprll 2024. Th frnanoalstalMx he been prepared In 8ccordan¢g with the acenting poV<ies set r¥Jt in not• I to arx4xuts xl with th ch8rity'B IN$1 d8gd. the Charlks Act 2011 andAcnrYJ and repng by Ch81its." Statementof ReCommeN1 Practlce appIae to thaiiUe8 prwrirMJ th6iracu)wts in accordaK•withlh8 FIn¢ R•portkng Stwthrdapplkable in the UK 8nd Republ1¢ tsf Ireland publshed on 16 JY 2014 IFRS 1021 TRUSTEES Mf6 S G Graham MrA 8 Graham lrtrn N S Boucal Mr3 E J Hagutsnauer Mlgs L D Gr8ham PRINCIPAL ADRESS 10 hRulbevry Wa Lonthjn sm eDY 8TURCTURE, ¢30VERNANCE AND MNAGEIAEIIT The eh8rity 18 controlled by tt8 gov•mlng downenL o d••d of trusL and n811bl•S and unlncorprt•d ch•ity. The Trv8t formed ty TnJ81 Deed dated 18th OLob•r 1983. FINANCIAL REVIVIIAND PÉRFORPA4NCE REPORT A• a general rul&, the Trustw aFvly the Ino)me derlved from the knvtsslnIs and donatlon8 rgrivad In furtheranco of the Trust's main objocll¥es 8$ R8rtse$ on an annual basis. Donatk)n8¥re mode atth•t11wetion of th• Tru8te88 al approprSat level8 In vl•w of the fact that th• Tn45t does not h¥¥9 4ny othor 80UrteB ol fundlno. Tho Tiust exlsts to make at th8 dis¢ythn oftho Ttu8leo8 Duthg thg year, Irwne of £,932 (2023.. £56.8521 w88 rernfvod. The tru8t•e$ have vlde knv¢8bnent lThlud• th• pmrkTr purcha r•AI orpoT60nal propety ond nvestm¢nti. Thty also ha Ihe poww to •ifeLI and s, •. lirtgage, rJwvJg. rnknase. wrcha80, Invetstmt acqu5611k)n, expeThJMur• or otheT tr•n88ciion wlh a absoktsty and bonerdal enllled have power to effect In th8 comin9 yerth6 Tntyt wlll C(¥rtIn to vIde (*aritabl8 In ar£s)rf•nce YAth tt8 objgct1. Approved and signed on 8 January 2025 Mr A B Grah- Twslee
A & 8 GRAHAIA CHARITABLE TRUST INDEPENDEKf EXAMINER'S REPORT TO TrE TRUSTEES FOR THE YEAR ENOED 5 APRIL 2024 We report the ofts Chttllth Twsttrthè YreAd• 5 h4¥112024. are 88t out on pggu 4 to 7. RP¥0 MpoMlbllltlo• of and Ex•mhwr Tha thar1ty'8 twst•88 are r•8pJth weparth o1th6 a¢xyxnts. LAIV$ InAtsB8 fly1dorthat an 8udft Is not 1¢4uired for th18 year under 8ocUon 144(21 of th& Ch8ribo1 2011 lthvj 2011 AL#) ¥nd that an Ind•p8ndent examinaJofi h ne8ded. It18 our reppon8lbJlty tts.. •xamln8 the accounts under88clFon 14S of Ihg2011 Ad.. fvllow the procedures18ld d(Avn in the General Dlr•clknn8 glknyn Chgrtty LhMl•r lectlon 145{5}Ibl of the 2011 Act: and stats bthoth¢r part6cu19r ntteT8 owottenlhjn. B*•l• ot Ind•p•nd•nt Ex•mln•rn' R•port Our examknatlon w8¥ carried Mi attord•x• th• Genernl Dlrothn8 gfven ty Ihe Charty Comm18tsh)n An examlnotknn Ind¢J 8 revlew of the Kcounting rec4)rdB k8Pt ty Ihe Chartty and o corrwrfson ol th8
ccount8 pr¢8¢nted th08e rewd•. tt dso ificW8 o)n8kJerati of any unu8u•I It•mB or dl8do$ures
In the accounts and seeking exan8t3 from TDJbte8s concwnkng any s(Kh mattor8. The pr¢¢èduro• undertakèn do not prov• all thé •VK6ence that ¥•Y)ulJ be rgwired In an audll •nd ts)n8equ•ntty no ¢)plnkn givan as to wheth•r the accounts pr85ont d'in and (alr vltr and lh8 rnwt18 IlnNted to those m8it•r¥ 8•t out In the ¢t8tern•nt 11?¥. Ind•p•nd•nt Ex•mln•Y•' 8tst•m• 1) whth gives u$ rethinablo c4u80 to b•llevt that. In any matw1 r•8rt tho r•qulrnm to keep atcounling r•cords Sn OranC• lth s•¢tkn 130 01 th• 2011 Acl.. and tts preparo accounts which a¢1 wih ts ac£wnJng recwJ$ 8nd rAYrW wlth tho •¢oxn9 requlrom8nts 01th• 2011 Act hovt not t••n n 21 to In our oplnlon, attentkn be dFa¥ In ¢d8rto a wop8r understandlng Lrfthe 4ccotsnl8 lo b• rewed. GBJ Flnanclaj Llmftfjd Date.. 8 Jwy 202S Chartwed Accountants Itthp•nd•nt Examln•rn *40 27 H4lthlandB Rogd Swrey RH16RW P8ge 2
A & S GRAHAM CHARIT TRUST 8TATEMEfrif OF HNANCIALACTIVrnE8 FOR ThE YEAR ENDED SAPPIL 2024 INCOME AND ENDOWNMEN78 FROM Donatiorts legaci08 Inv88tmgr Totsl EXPENDrruRE ON RSIng funds Charitable %bvttle8 50300 27.889 Total NET INCOIWIEXPENDITURE) DURWI TrIE YEAR 20,663 TOTAL FUND8 CARRIED FORWARD AT 8 APRIL 2023 AT 6 APRIL 2024 Page 3
A & 8 GRAHAM CHARrrABLE TRUST 8ALANCE SHEET 5 APAJL 2W24 2023 FIXED ASSETS Inv8Stmenl prcpeity CURRENT ASSTES Debtors C8Bh at bank 24.81Y2 CURRENT UA81LmES Amounts falling due vAthln one yur NET CURRENT A88ETaUASILFS} NON CURRENT LIABILMES AM01$ falllng due morn llwn on• y••r 9 NEf A88ET8 PUNDS Unre8trlct•d fijnds 10 Tho1• finando18tst•monts were aFvo¥*d by the Trustw8 on 8 January 2025. Slgne(l ty th• Tru•t•M.' Mr A B Groham-TN8ts• P•J&4
A & S GRAHAM CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR ThE YEAR ENDED SAPRIL 2024 ACCOUNTING POUCIE8 8•81• of prepArfng the Ilnancl•l 8l•tsm Tho 8ccounls hovg been pared In 8mydaKe port8 2 to 4 of the Ststemrrt of Recomm8ndèd Pt8the.' Actountiig and R•ing tsy Chaiibes wèpamg thejr accounts In acccffdanc8 With the Financ4al R•wbno St&rnlar(18ppli¢ai4e fn UK aNI Rewbllc of Iroiqnd IFRS 102) publlshed on 18 Juty 2014, the Finan¢?o1 Rep)rling Stsrthrd applicable wi thè Un(ted lQngdom and Republlc of lrnLqnd IFRS 1021 and th• ChartU88 Act 2011. The Chanty tta8 l•ken advantage of Ihe of the exemwon in "Bullelkn l.. Amendments to fvto)unlkng and Reporllng Charllte8'. StatomeTrt of Rmmndd Practice 8pplicgty8 to charttkns y¢paring Ihelr acc in accordc the Finandal Reptirbng Standards applicabl• In the UK and Repubilc of irdand frc4n th• requi lo kvc<lu¢& a ca8h f 8tst•ment on thg ground8 Ihat 6t19 a •m811 ¢8rtty. R•¢on¢lllatlon wlth pr•vlou•ty g•nornlty ac¢•pt•d ae¢0ujng pollcl Th• a¢nts have bean prgpar•d UNler FRS102 w#J th• Chwili08 SORP FRS102. Tho d•t• ofthe tran8ltlon wths eth Iri1 2015. requlred by FRS102 And Ihe charlo SORP FRS102 8 ofoJTw4rnYve It•ff VA• ndad. No rn8tatm8nt wa8 requlred. Incom• All irsccm• b rec4gnls•d orK ts (awsty ha8 Inrg)Th. pTobabl• tIW th• In(xxnw will b8 rn¢•'ved ond Ihat tm anni of bKomb can be wwsur•J rthbty. ExpwKlltur• Liabilth"e8 rncognls¢d 88 experK15turn •$ aoon as there 1ty81 ConSInO obllg•Yon comrn4ttMw th chty to that expendlture, #18 wcthtA• Ywt tr Setllerwl be MqulTrJ. and th• nount ol tha obllqaoon be me86ur•¢J i•llabty. VAT The chodty18 not re¢ognW forVAT ptfvpotts èrKI all exp•rw•s IM Lrf VAT whor• applk8ble. T4Xlon Tho ¢harfty Is •x•mpt frgm tax on llstharftst4e adivlts& In¥••tmont wop•rty Investm•nt propety 18 Inlualy rerded •t oJ8L Ij&S fvwrc4ia8e ce ar ary dlrect 8ttributable eyndth. FlnaTrclal In•trnm•nts The eharty has fthartiBI assets W fift¢11 llabMi88 orf a Trd that qualthi a8 baslc fina181 In8trumortt¥. Ba8lc fln8nLyal Jnstrumerts a ir• recognlsod at tranBacah)n and 8ubsequgnlty me88wed otlmtr ttlrnrtv8bJè. INVE8TMEiif3 21Y23 Rents rocefved DeFKxit a¢co4bnt kttw•st 86.852
A & 8 GRAHAM CHARITABLE 7RUST NOTES TO THE FINANCIAL STATEMEPITS.CONTr4UED FOR THE YEAR ENDED 8 APRIL 2024 RAISING FUNDS 2024 2023 Portrotlts management Legal and prO1w81 f¥e• Mairrtenane• r*arg08 Inte51 Payab and Sh)wree• Bank charyJ88 Sewtarfal and ¥(knSnhtr¥l 0.520 14924 3.717 S.447 918 14,898 21 21 CHARITA8LE ACTMnL8 2023 Grnnt8 to l18tituJons 14116 8.312 TrU8TEE8' REIAJNERATIONAND BENEFITS Thero wer8 NJ tru8t••8' oth•rb•nofts or •xp•w for th•y•w•ndgd 5 Awll 2024 nor forthe y•ar •nded 5 Ayll 2023. INVE8TMENT PROPERTY 2023 Marknt Valu8 8t 5 Aprfl 2024 2023 DEBTORS 2024 2023 Tr8d• dobl Other dgbtorn 31,701 317 24,802 CURRENT LIABIUTIES 2024 2023 Bank IS a1 overdraft 49.872 49,769 78M64 78,561
A & 8 GRAHAM CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS .copiftr4UED FThR THE YEAR ENDED fj APRIL 2024 NON CURRENT LIABILrrE8 2024 2023 Bank aThJ io. 23 Unr••trfct•d fund• General fiJnd5 Net movement In fvr 389,610 388,957 Total fvnd6 416177 SECURED DEBTS 2024 2023 Bank LTrI Tlp loans are secured a98ln81 fe88elKJld h¥wbnent propaty. Th18 tolal klan b 8pproxtmalgty 40% of the value olthe investment prop•ty. On•10gn 15 rnpaYab In qu¥terly 1n8ta1ffl of £ 6,(JX). at ? rote 013.25% av• base ral¢ and the olhw rvpryable on IM final repaynl dth. Page 7