Charity registration number: 288262
**THE LORD MAYOR OF BRISTOL'S CHRISTMAS APPEAL FOR CHILDREN TRUSTEES' REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025**
Raymarsh Ford Limited Chartered Accountants 41 High Street Kingswood Bristol BS15 4AA
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Contents**
||**Page**|
|---|---|
|Trustees' Report|1—2|
|Independent Examiner's Report|3|
|Statement of Financial Activities|4|
|Statement of Financial Position|5|
|Notes to the Financial Statements|6—10|
|The following pages do not form part of the statutory accounts:||
|Detailed Statement of Financial Activities|11—12|
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Trustees' Report For The Year Ended 30 June 2025**
The trustees present their report and the financial statements for the year ended 30 June 2025.
## **Objectives and Activities**
## **Aims and Objectives**
The policy of the charity is to assist in the relief of proverty for disadvantaged children living within the Bristol City Boundary during the Christmas season. The charity also aims to raise sufficient funds to issue food, clothes and toy vouchers just prior to Christmas to circa 1,650 identified disadvantaged children.
## **Significant Activities**
The main activities used by the charity to raise funds are appeal letters, donations, street collection and fund raising events. In addition the charity maintains its reserves to meet its future obligations.
## **Public Benefit**
The main activities used by the charity to raise funds are appeal letters, donations, street collection and fund raising events. In addition the charity maintains its reserves to meet its future obligations.
The trustees confirm that they have complied with the requirements of Section 17 of the Charities Act 2011 to have due regard to the Charity Commission’s guidance on public benefit.
## **Reference and Administrative Details**
## **Trustees**
Mrs Joy Simmonds - Banking executive Mr Timothy Stringer - Company director Mrs Leigh Mitchell - Retired
## **Charity Number**
288262
## **Principal Address**
5 West Leaze Place Bradley Stoke Bristol BS32 8AF
## **Independent Examiner**
Christopher Ford FCA Chartered Accountant Raymarsh Ford Limited Chartered Accountants 41 High Street Kingswood Bristol BS15 4AA
Page 1
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Trustees' Report (continued) For The Year Ended 30 June 2025**
The trustees' report was approved by the board of trustees and signed on its behalf by:
Mrs Joy Simmonds Trustee 26 November 2025
Mr Timothy Stringer Trustee
Mrs Leigh Mitchell Trustee
Page 2
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Independent Examiner's Report to the Trustees of The Lord Mayor Of Bristol's Christmas Appeal For Children For The Year Ended 30 June 2025**
I report to the trustees on my examination of the accounts of The Lord Mayor Of Bristol's Christmas Appeal For Children (the Trust) for the year ended 30 June 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 2011 Act and in carrying out my examination, I have followed the 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 contents 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.
Chris Ford
Christopher Ford FCA Chartered Accountant
26 November 2025 41 High Street Kingswood Bristol BS15 4AA
Page 3
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Statement of Financial Activities For The Year Ended 30 June 2025**
|**Notes**
**INCOME AND ENDOWMENTS FROM:**
Donations and legacies
**3**
Charitable activities:
Providing food, clothes and toy vouchers to underpriviliged children within Bristol
Investments
**4**
**EXPENDITURE ON:**
Charitable activities:
**5**
Providing food, clothes and toy vouchers to underpriviliged children within Bristol
**NET INCOME/(EXPENDITURE)**
**NET MOVEMENT IN FUNDS**
**RECONCILIATION OF FUNDS:**
Total funds brought forward
**TOTAL FUNDS CARRIED FORWARD**
**10**|**2025**
**Unrestricted**
**funds**
**£**
83,971
3,973
-|**2024**
**Unrestricted**
**funds**
**£**
50,800
8,710
12|
|---|---|---|
||87,944|59,522|
||(71,140)|(113,150)|
||16,804|(53,628)|
||16,804
147,730|(53,628)
201,358|
||164,534|147,730|
The notes on pages 6 to 10 form part of these financial statements.
Page 4
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Statement of Financial Position As At 30 June 2025**
|**Notes**
**CURRENT ASSETS**
Cash at bank and in hand
**Creditors: Amounts Falling Due Within One Year**
**9**
**NET CURRENT ASSETS (LIABILITIES)**
**TOTAL ASSETS LESS CURRENT LIABILITIES**
**NET ASSETS**
**FUNDS OF THE CHARITY**
Unrestricted Funds
**TOTAL FUNDS**
**10**
On behalf of the board
Mrs Joy Simmonds
Trustee
Mr Timothy Stringer
Trustee
Mrs Leigh Mitchell
Trustee
26 November 2025|**2025**
**Unrestricted**
**funds**
**£**
165,728|**2024**
**Total funds**
**£**
148,876|
|---|---|---|
||165,728
(1,194)|148,876
(1,146 )|
||164,534|147,730|
||164,534|147,730|
||164,534|147,730|
||164,534|147,730|
||164,534|147,730|
||||
The notes on pages 6 to 10 form part of these financial statements.
Page 5
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Notes to the Financial Statements For The Year Ended 30 June 2025**
## 1. **General Information**
The Lord Mayor Of Bristol's Christmas Appeal For Children is an unincorporated charity registered with the Charity Commission, registered charity number 288262. The principal address is 5 West Leaze Place, Bradley Stoke, Bristol, BS32 8AF.
## 2. **Accounting Policies**
## 2.1. **Basis of Preparation of Financial Statements**
The financial statements 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 charity is a Public Benefit Entity as defined by FRS 102.
## 2.2. **Incoming Resources**
**Incoming resources** are recognised in the Statement of Financial Activities (SoFA) when the charity is entitled to the income, the amount can be measured reliably, and receipt is probable.
## **Donations and legacies**
Donations, gifts, and legacies are recognised when the charity has confirmation of entitlement, it is probable that the income will be received, and the amount can be measured reliably.
Donated goods and services are recognised as income at their estimated fair value when received, with a corresponding expense for the related use or distribution.
## **Grants receivable**
Grants are recognised when the charity has entitlement to the funds, it is probable that the income will be received, and the amount can be measured reliably.
Where a grant is performance-related, income is recognised only when the conditions attached to its receipt have been met. Grants received in advance of entitlement are deferred and recognised as a liability until the conditions for recognition are satisfied.
## **Charitable activities income**
Income from charitable activities includes fees, contractual payments, and performance-related grants. Such income is recognised when the charity has provided the relevant service or met the performance conditions.
## **Income from other trading activities**
Income from fundraising events and trading activities is recognised when the event has taken place or the goods have been supplied, net of any related direct costs.
## **Investment income**
Interest and dividends are recognised on an accruals basis when the right to receive payment is established.
## **Other income**
Other income is recognised on an accruals basis when receivable.
## **Deferred income**
Income received in advance of entitlement is deferred until the charity becomes entitled to the income.
Page 6
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Notes to the Financial Statements (continued) For The Year Ended 30 June 2025**
## 2.3. **Donated Goods and Services**
**Donated goods, facilities, and services** are recognised as income when the charity has entitlement to the donated item, it is probable that the economic benefit will be received, and the value can be measured reliably.
- **Donated goods for resale** (e.g. through charity shops or fundraising events) are recognised as income when they are sold, as it is not practical to measure their fair value on receipt. The proceeds from sale are included as income from other trading activities.
- **Donated goods distributed or used by the charity are recognised as income at their fair value upon receipt, with a corresponding expense recorded in the period of use or distribution.**
- **Donated facilities or services** (such as professional advice, volunteer time, or use of premises) are recognised as income at the estimated value to the charity where this can be measured reliably. Where measurement is not practicable, the contribution is described in the Trustees’ Annual Report rather than included in the financial statements.
**Volunteers -** The value of time provided by volunteers is not included in the financial statements, as it cannot be reliably measured, but the contribution of volunteers is described in the Trustees’ Annual Report.
## 2.4. **Resources Expended**
Expenditure is recognised on an accruals basis as soon as there is a legal or constructive obligation committing the charity to the expenditure, it is probable that settlement will be required, and the amount can be measured reliably.
All expenditure is classified under headings that aggregate costs related to the category. The following accounting policies are applied to each expenditure heading:
- **Expenditure on Raising Funds -** Includes the costs of fundraising events, trading activities carried out to raise income, and the costs of managing investments. These costs include both direct costs and support costs where applicable.
- **Expenditure on Charitable Activities** - Includes all costs incurred in the fulfilment of the charity’s objectives. This comprises direct costs of activities undertaken together with associated support costs. Grants payable are recognised when a commitment has been made that cannot be withdrawn, or when the recipient has a reasonable expectation that they will receive the grant.
- **Support Costs and Allocation** - Support costs, which include the central functions such as governance, finance, HR, and IT, are allocated to activity cost categories based on an appropriate cost driver, such as staff time, direct expenditure, or headcount.
- **Governance Costs** - Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. This includes audit fees, legal advice for trustees, and costs associated with constitutional and statutory requirements.
## 2.5. **Cash and Cash Equivalents**
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
## 3. **Income from Donations and Legacies**
|.
**Income from Donations and Legacies**|||
|---|---|---|
||**2025**|**2024**|
||**Unrestricted**|**Unrestricted**|
||**funds**|**funds**|
||**£**|**£**|
|Donations and gifts:|||
|Donations from individuals|35,199|8,114|
|Bristol Port Company|17,333|17,333|
|Barratt Homes|-|3,790|
|John Lewis|-|2,000|
|Carol Concerts|4,490|4,897|
|Member subscriptions and sponsorships|10,000|10,500|
|DJM Coaching|-|600|
|Burges Salmon|750|750|
|Grants:|||
...CONTINUED
Page 7
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Notes to the Financial Statements (continued) For The Year Ended 30 June 2025**
|Grants
Donated goods, facilities and services:
Rotary Club
Dings Crusaders
Ashton Court Mansion
BB Networking
Kingston Barnes Pledge
Guild of the Guardians
4.
**Investment Income**
Bank interest receivable
5.
**Analysis of Expenditure**
Providing food, clothes and toy vouchers to underpriviliged children within Bristol
Providing food, clothes and toy vouchers to underpriviliged children within Bristol
6.
**Support Costs**
Premises expenses:
Rent
General administration:
Insurance
Advertising and marketing costs
Networking
Independent examiner's fees|**Activities**
**undertaken**
**directly**
**£**
65,420|30
350
2,010
400
350
11,059
2,000|1,531
1,285
-
-
-
-
-
50,800
**2024**
**Unrestricted**
**funds**
**£**
12
**2025**
**Total**
**£**
71,140
**2024**
**Total**
**£**
113,150
**2025**
**Providing**
**food, clothes**
**and toy**
**vouchers to**
**underpriviliged**
**children within**
**Bristol**
**£**
400
486
2,895
210
1,194
...CONTINUED|
|---|---|---|---|
|||83,971||
|||**2025**
**Unrestricted**
**funds**
**£**
-||
|||**Support costs**
(see note 6 )
**£**
5,720||
||**Activities**
**undertaken**
**directly**
**£**
110,160|**Support costs**
(see note 6 )
**£**
2,990||
|||||
Page 8
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Notes to the Financial Statements (continued) For The Year Ended 30 June 2025**
|Sundry expenses
Interest payable:
Bank charges
General administration:
Insurance
Stationery
Advertising and marketing costs
Independent examiner's fees
Sundry expenses
7.
**Independent Examiner's Remuneration**
Independent examination of the financial statements
8.
**Average Number of Employees**
Average number of employees during the year was: NIL (2024: NIL)
9.
**Creditors: Amounts Falling Due Within One Year**
Accruals
10.
**Movement in Funds**
**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 July**
**2024**
**£**
147,730|**Income**
**£**
87,944||**2025**
**£**
1,194
**2025**
**£**
1,194
**Expenditure**
**£**
(71,140)|530
5|
|---|---|---|---|---|---|
||||||5,720|
||||||**2024**
**Providing**
**food, clothes**
**and toy**
**vouchers to**
**underpriviliged**
**children within**
**Bristol**
**£**
450
551
180
1,146
663|
||||||2,990|
||||||**2024**
**£**
1,146|
||||||**2024**
**£**
1,146|
||||||**As at 30 June**
**2025**
**£**
164,534|
||147,730|87,944||(71,140)|164,534|
Page 9
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Notes to the Financial Statements (continued) For The Year Ended 30 June 2025**
|**Unrestricted funds**
General:
General unrestricted fund
**Total funds**|**As at 1 July**
**2023**
**£**
201,358|**Income**
**£**
59,522|**Expenditure**
**£**
(113,150)|**As at 30 June**
**2024**
**£**
147,730|
|---|---|---|---|---|
||201,358|59,522|(113,150)|147,730|
## 11. **Transactions with Trustees**
None of the trustees received any remuneration or any other benefits from an employment with the charity or a related entity during the current or previous year.
No trustee expenses have been incurred.
## 12. **Related Party Disclosures**
There have been no related party transactions in the reporting period that require disclosure.
Page 10
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Detailed Statement of Financial Activities For The Year Ended 30 June 2025**
|**INCOME AND ENDOWMENTS FROM:**
**Donations and legacies**
Donations from individuals
Bristol Port Company
Barratt Homes
John Lewis
Carol Concerts
Bristol Round Table
Bristol Masonic Charities
DJM Coaching
Burges Salmon
Grants
Rotary Club
Dings Crusaders
Ashton Court Mansion
BB Networking
Kingston Barnes Pledge
Guild of the Guardians
**Charitable Activities:**
**Providing food, clothes and toy vouchers to underpriviliged children within Bristol**
Gala Dinner (net)
Forum for the Built Environment
Santa's Sleigh
Street, Supermarket & Bucket Collections
**Investments**
Bank interest receivable
**EXPENDITURE ON:**
**Charitable Activities:**
**Providing food, clothes and toy vouchers to underpriviliged children within Bristol**
Food/Clothing/Toy Vouchers
Carol Concert costs
Rent
Insurance
Stationery
Advertising and marketing costs
Networking|**2025**
**Total**
**funds**
**£**
35,199
17,333
-
-
4,490
4,000
6,000
-
750
30
350
2,010
400
350
11,059
2,000|**2024**
**Total**
**funds**
**£**
8,114
17,333
3,790
2,000
4,897
5,500
5,000
600
750
1,531
1,285
-
-
-
-
-
50,800
407
6,123
1,133
1,047
8,710
12
12
59,522
(110,160)
-
-
(450)
(551)
(180)
-
...CONTINUED|
|---|---|---|
||83,971
(1,862)
5,018
817
-||
||3,973
-||
||-||
||87,944
(65,045)
(375)
(400)
(486)
-
(2,895)
(210)||
Page 11
## **The Lord Mayor Of Bristol's Christmas Appeal For Children Detailed Statement of Financial Activities (continued) For The Year Ended 30 June 2025**
|Independent examiner's fees
Sundry expenses
Bank charges
**NET INCOME/(EXPENDITURE)**|(1,194)
(530)
(5)|(1,146)
(663)
-|
|---|---|---|
||(71,140)|(113,150)|
||(71,140)|(113,150)|
||16,804|(53,628)|
Page 12
## **Issuer**
**Issuer** Raymarsh Ford **Document generated** Wed, 26th Nov 2025 15:36:57 GMT
**Document fingerprint** 0dd32e821f1e2aadd105750ee84755c1
## **Parties involved with this document**
## **Document processed**
## **Party + Fingerprint**
Wed, 10th Dec 2025 13:35:27 GMT Tue, 6th Jan 2026 14:58:48 GMT Tue, 6th Jan 2026 15:19:49 GMT Tue, 6th Jan 2026 15:47:30 GMT
Mr Timothy Stringer - Signer (7a775749dd449b2640a42167e9c05366) Mrs Leigh Jane Mitchell - Signer (329c2940e6d17b23a5f84dfad98ee56b) Mrs Joy Hazel Simmonds - Signer (c28cf8bc5c56a57260de103f7cff49ea) Chris Ford - Signer (3381606b4eaeea37862e4144b0515a28)
## **Audit history log**
## **Date**
## **Action**
Wed, 26th Nov 2025 15:36:57 GMT
Wed, 26th Nov 2025 15:36:57 GMT
Wed, 26th Nov 2025 15:36:57 GMT Wed, 26th Nov 2025 15:36:57 GMT
Wed, 26th Nov 2025 15:36:57 GMT
Wed, 26th Nov 2025 15:36:57 GMT Wed, 26th Nov 2025 15:37:03 GMT Wed, 26th Nov 2025 15:37:03 GMT Wed, 26th Nov 2025 15:37:04 GMT Wed, 10th Dec 2025 13:33:32 GMT Wed, 10th Dec 2025 13:35:27 GMT Wed, 10th Dec 2025 13:35:27 GMT Wed, 10th Dec 2025 13:35:59 GMT Tue, 6th Jan 2026 14:53:00 GMT
Envelope generated with fingerprint 58a491faa94d839c0bee20e1f67bf29e (35.176.231.177) Document generated with fingerprint 0dd32e821f1e2aadd105750ee84755c1. (35.176.231.177) Mr Timothy Stringer has been assigned to this envelope. (35.176.231.177) Mrs Leigh Jane Mitchell has been assigned to this envelope. (35.176.231.177) Mrs Joy Hazel Simmonds has been assigned to this envelope. (35.176.231.177) Chris Ford has been assigned to this envelope. (35.176.231.177) Envelope generated Sent the envelope to Mr Timothy Stringer for signing Document emailed to party email Mr Timothy Stringer viewed the envelope (86.1.187.201) Mr Timothy Stringer signed the envelope (86.1.187.201) Sent the envelope to Mrs Leigh Jane Mitchell for signing (86.1.187.201) Document emailed to party email Sent Mrs Leigh Jane Mitchell a reminder to sign the document. (18.133.63.166)
Mrs Leigh Jane Mitchell viewed the envelope (86.166.71.198)
Tue, 6th Jan 2026 14:58:03 GMT
Tue, 6th Jan 2026 14:58:48 GMT Tue, 6th Jan 2026 14:58:48 GMT Tue, 6th Jan 2026 14:58:49 GMT Tue, 6th Jan 2026 15:18:25 GMT Tue, 6th Jan 2026 15:19:49 GMT Tue, 6th Jan 2026 15:19:49 GMT Tue, 6th Jan 2026 15:19:49 GMT Tue, 6th Jan 2026 15:47:15 GMT Tue, 6th Jan 2026 15:47:30 GMT Tue, 6th Jan 2026 15:47:30 GMT Tue, 6th Jan 2026 15:47:30 GMT Tue, 6th Jan 2026 15:47:30 GMT Tue, 6th Jan 2026 15:47:30 GMT Tue, 6th Jan 2026 15:47:30 GMT Tue, 6th Jan 2026 15:47:30 GMT
Mrs Leigh Jane Mitchell signed the envelope (86.166.71.198) Sent the envelope to Mrs Joy Hazel Simmonds for signing (86.166.71.198) Document emailed to party email Mrs Joy Hazel Simmonds viewed the envelope (86.168.95.51) Mrs Joy Hazel Simmonds signed the envelope (86.168.95.51) Sent the envelope to Chris Ford for signing (86.168.95.51) Document emailed to party email Chris Ford viewed the envelope (86.54.137.161) Chris Ford signed the envelope (86.54.137.161) This envelope has been signed by all parties (86.54.137.161) Signed document confirmation emailed to party email (86.54.137.161) Signed document confirmation emailed to party email (86.54.137.161) Signed document confirmation emailed to party email (86.54.137.161) Signed document confirmation emailed to party email (86.54.137.161) Signed document confirmation emails have been sent to all parties. Document URL:
https://api.signable.app/shareable/envelope?t=d6d8bb77-ef1c-4416-b992-1 955b89953cc (86.54.137.161)