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2025-09-30-accounts

Older people - £193,915

The Foundation provided funding to support 112 clubs (over 6,000 people) enjoy two special occasions during the year. This included a Christmas party and a summer event- experiences included afternoon tea, an outdoor party with entertainment and trips to the sea side or a garden centre.

1,340 free theatre tickets were distributed supporting performances by 4 local amateur dramatic societies including 'Les Miserables' at the Bristol Hippodrome.

Image: Corner Club Anniversary party

Welfare - £451,829

Image: Fareshare

Funding has been provided to support 7 organisations helping reduce food poverty including Fareshare and In Hope.

Organisations supporting refugees and asylum seekers included Borderlands, Bristol Refugee Rights and Bristol Hospitality Network.

Funding was also provided to 4 advice providers including St Pauls Advice, Talking Matters and Housing Matters and 3 organisations helping with the rehabilitation of former offenders.

Structure, governance & management

The Foundation is governed by a trust deed dated 9 December 1983, a deed of amendment dated 5 February 1997 & deeds of variation dated 20 July 1999, 11 March 2002, 1 O July 2009, 21 February 2014, 15 February 2016, 20 February 2018, 20 July 2023 and 3 November 2025.

The Board of Trustees is responsible for the overall governance of the Foundation. The total number of trustees may not be fewer than five or more than ten (twelve from 3 November 2025). Four trustees are currently "Family Trustees" who once appointed remain as trustees until death, voluntary retirement, disqualification or removal, (a "Family Trustee" is a direct descendant of the Founder), and six trustees are "Non-Family Trustees". When the existing term of a "Non-Family Trustee" comes to an end, he or she may be re-elected on the votes of 75% of the other trustees for a maximum period of four years. There is no limit on the number of

6IPage

2025
£
Free reserves 2,642,269
Less commitmentsnotprovidedforasa liability(Note15) (3,489,477)
Free reservesadjustedforcommitments (847,208)

Independent Auditor's Report to the Trustees of John James Bristol Foundation

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls.

We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

Use of our report

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Crowe U.K. LLP

Statutory Auditor Cheltenham

Date: 10 February 2026

Crowe U.K. LLP is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act 2006.

131 Page

2025 2024
Expendable Total Total
Notes Unrestricted Endowment Funds Funds
£ £ £ £
INCOMEANDENDOWMENTSFROM:
Donations 16 - - - 1,263
Charitableactivities 2 _ - -
Investments 2 1,130,347 - 1,130,347 1,320,204
Legacies 253,996 - 253,996 -
TotalIncomeandEndowments 1,384,343 - 1,384,343 1,321,467
EXPENDITUREON:
Raisingfunds 3 364,913 - 364,913 285,166
Charitableactivities 4 2,574,040 - 2,574,040 2,199,842
TotalExpenditure 2,938,953 - 2,938,953 2,485,008
Netgainsoninvestments 8 - 7,942,144 7,942,144 11,296,553
NET(EXPENDITURE)/INCOME (1,554,610) 7,942,144 6,387,534 10,133,012
Transferbetweenfunds 12,13 1,872,034 (1,872,034) - -
NETMOVEMENTINFUNDS 317,424 6,070,110 6,387,534 10,133,012
RECONCILIATIONOFFUNDS:
Totalfundsbroughtforward 2,399,272 89,446,464 91,845,736 81,712,724
TOTALFUNDSCARRIEDFORWARD
AT30SEPTEMBER2025 13 2,716,696 95,516,574 98,233,270 91,845,736

Notes 2025 2024
£ £ £ £
FIXEDASSETS:
Tangibleassets 7 74,427 76,800
Investments
DiscretionaryPortfolio 8 89,926,000 83,980,659
Non-DiscretionaryPortfolio 8 1,500,321 1,459,580
PropertyFunds 8 4,090,253 4,006,225
95,516,574 89,446,464
TOTALFIXEDASSETS 95,591,001 89,523,264
CURRENTASSETS:
Debtors 9 151,152 216,503
Cashatbankandinhand 2,577,572 2,158,542
TOTALCURRENTASSETS 2,728,724 2,375,045
LIABILITIES:
Creditors:Amountsfallingduewithin 10 (86,455) (52,573)
oneyear
NETCURRENTASSETS 2,642,269 2,322,472
TOTALNETASSETS 98,233,270 91,845,736
THEFUNDSOFTHEFOUNDATION:
ExpendableEndowmentFunds 12,13 95,516,574 89,446,464
UnrestrictedFunds 12 2,716,696 2,399,272
TOTALFUNDS 98,233,270 91,845,736

2025 2025 2024
£ E
Cashflowsfromoperatingactivities:
NetIncomefortheyear 6,387,534 10,133,012
Adjustmentsfor:
Depreciationcharges
(Gains)oninvestments
3,391
(7,942,144)
3,401
(11,296,553)
Investmentincome (1,130,347) (1,320,204)
Decreaseincurrentassetinvestments
Decrease/(Increase)indebtors
65,351 :
3,318
(12,514)
Increase/(Decrease)increditors 33,882 (130,512)
Netcashprovided(usedin)operating
activities (2,582,333) (2,620,052)
Cashflowsfrominvestingactivities:
Investmentincome 1,130,347 1,320,204
Proceedsfromsaleofinvestments 1,872,034 1,897,090
Purchaseoffixedassets (1,018) -
Netcashprovidedbyinvestingactivities 3,001,363 3,217,294
Cashflowsfromfinancingactivities:
Netcashprovidedby/(usedby)financingactivities
Changeincashandcashequivalentsinthe
Year 419,030 597,242
Analysisofcashandcashequivalents
Cashatbankandinhandbroughtforward 2,158,542 1,561,300
Cashatbankandinhandcarriedforward 2,577,572 2,158,542
419,030 597,242

2. INVESTMENTINCOME 2025 2024
£ £
ListedinvestmentsintheUK 72,986 67,538
Listedinvestmentsoverseas 614,461 804,658
Propertyincome 275,901 341,690
Interestreceived 166,999 106,318
1,130,347 1,320,204
. COSTOFRAISINGFUNDS
Thesecostscomprisetheinvestmentmanager’s fees.TheTrusteesareoftheopinionthat
withoutthesetherewouldbeno incomeavailable fordistributionand assuchtheyhavebeen
chargedtotheunrestrictedfundswhichisconsistentwiththepolicyin prioryears.
. CHARITABLEEXPENDITURE
Childrenand Wellbeing Olderpeople TOTAL
youngpeople (Health,
(including community&
education) welfare)
£ £ £ £
DirectCosts 1,048,424 1,157,292 193,915 2,399,631
Supportcosts
Staff 33,143 35,845 27,390 96,378
Property 9,703 10,711 1,795 22,209
Office 3,446 3,803 637 7,886
Depreciation 1,481 1,636 274 3,391
Other 19,462 21,483 3,600 44,545
TOTAL2025 1,115,659 1,230,770 227,611 2,574,040
TOTAL2024 461,534 1,527,126 211,182 2,199,842
5. NETINCOME
Thisisstatedaftercharging:
2025 2024
£ £
Auditor’sremuneration— audit 15,900 15,600
Legalfees 12,680 840
28,580 16,440
6. STAFFCOSTS 2025 2024
£ £
Wagesandsalaries 89,448 81,647
Pensions 4,339 3,920
Employer’snationalinsurance costs 2,591 2,497
96,378 88,064

TANGIBLEFIXEDASSETS
Freehold Office
Costorvaluation
At1 October2024
Additions
At30September2025
Accumulateddepreciation
Property
£
160,000
160,000

-
Equipment
£
18,445
1,018
19,463
Total
£
178,445
1,018
179,463
At1 October2024
Chargeforyear
At 30September2025
Netbookvalue
83,200
3,200
86,400


18,445
191
18,636
101,645
3,391
105,036
At30September2025
At30September2024
73,600
76,800

827
-
74,427
76,800
INVESTMENTS 2025 2024
DiscretionaryPortfolio £ £
At1 October
Proceedsonsaleofinvestments
Netinvestmentgains
Marketvalueat30September
83,980,659
(1,872,034)
7,817,375
89,926,000
74,346,143
(1,897,090)
11,531,606
83,980,659
InvestmentsintheUK:
Equitysharesandpooledfunds
Cashinstruments
36,680,992
346,433
18,765,550
3,373,685
Investmentsoverseas:
FixedInterest& Equityshares 52,898,575 61,841,424
89,926,000 83,980,659
8. INVESTMENTS(continued) 2025
£
2024
£
Propertyportfolio
At1 October
Unrealisedinvestmentgains/(losses)
Marketvalueat30September
5,465,805
124,769
5,590,574
5,700,858
(235,053)
5,465,805

9. DEBTORS
2025 2024
£ £
AccruedIncome
Prepayments
151,152
-
151,152
212,477
4,026
216,503
10. CREDITORS 2025 2024
£ £
TradeCreditors
Accruals
1,196
85,259
86,455
463
52,110
52,573

£ £
Improvingfacilitiesandserviceswhichimpacttheentirecity 457,000
Gympanzees
GreatWesternAirAmbulance
JacobsWellsBaths
CitizensAdviceBureau
StJohnsAmbulance
200,000
100,000
100,000
45,000
12,000
Improvingfacilitiesforlocalcommunities 171,604
StCuthbert’sChurch,Brislington 40,000
EastonFamilyCentre
43"ScoutGroup
NSCBoxing,Avonmouth
30,000
20,000
15,000
TheHarbour,Totterdown
GoldenHillCommunityGardens
JamaicaStreetStudios
WindmillHillCommunityAssociation
MeadowvaleCommunityAssociation
JubileePool
ManorFarmCommunityCentre
11,604
10,000
10,000
10,000
10,000
10,000
5,000

£ £
rtingchildrenandyoungpeopletoliveactive& healthylives 410,297
Improvingoutdoorplayfacilitiesat23secondaryand primaryschools 226,107
ProvidingfundingtowardsYear6 residentialtripsfor 11schools 26,905
OnsideYouthZone 25,000
AvonYouthClub 15,000
JumpstartFoodandFitness 13,385
Co-existCommunityKitchen 10,000
AllAboardWatersports 10,000
BristolSomaliYouthVoice 10,000
TheCarersCentre 10,000
YoungBristol 10,000
15otherslessthan£10,000 58,700
GoBeyond (4,800)

ovingoutcomesforchildrenandyoungpeople,particularly those 261,053
aredisadvantaged
EmpireFightingChance 60,000
Prizesandawardschemesfor11schools 41,000
GrandAppeal 17,400
TheKing’sTrust 15,000
TheWheelsProject 15,000
Bibic 12,400
WetheCurious 12,383
SouthBristolYouth 10,000
StAndrewsChurch 10,000
HarecliveSchoolRoom13 10,000
13otherawardslessthan£10,000 47,870
ovingresilienceandoutcomesforvulnerablepeople(including ovingresilienceandoutcomesforvulnerablepeople(including 309,060
en)
InHope 35,000
NSPCC 30,000
Barnardos 30,000
EmmausBristol 30,000
SixtyOne 30,000
Hawkspring 25,000
Key4Life 25,000
TheGreenHouse 20,000
One25 15,000
KeyUnlockPotential 15,000
StMungo’s 13,000
Unseen 10,000
Postscript360 10,000
6otherawards lessthan£10,000 21,060

WellspringSettlement 40,000
HartcliffeCityFarm 25,000
WindmillHillCityFarm 20,000
DhekBhal 20,000
Borderlands 20,000
Paul’sPlace 18,737
LifeCycle 14,000
StWerburgh’s
CommunityAssociation
12,662
RefugeeWomenofBristol 12,500
BristolMind 11,520
BristolAfterStroke 10,000
BristolRefugeeFestival 10,000
BristolRefugeeRights 10,000
Grantsto112olderpeople’sclubs 105,438
Provisionoftheatreticketstoolderpeople’sclubs 31,840
24otherawards
lessthan£10,000
71,464
Reducingfinancial andfoodpoverty 118,572
Fareshare 35,000
TalkingMoney 25,000
HousingMatters 17,000
HeartofBS13 12,000
CaringinBristol 11,537
3otherawards lessthan£10,000 18,035
Supportingthoseaffectedbylifelimitinghealthconditions 180,380
MarieCurie 35,000
JessieMay 30,000
PennyBrohn 30,000
BrainTumourSupport 15,000
MotorNeurone DiseaseSupport 10,000
Huntington’sDisease 10,000
9otherawards lessthan£10,000 50,380
Supportingindependentliving 58,504
RaphaelCentre 11,960
WhizzKidz 10,000
12otherawards lessthan£10,000 36,544
TOTALOFGRANTSPAIDDURINGTHEYEAR 2,399,631

Unrestricted Expendable
Funds Endowment Total
£ £ £
Tangiblefixedassets 74,427 - 74,427
InvestmentsandAssociatedDeposits - 95,516,574 95,516,574
Netcurrentassets 2,642,269 = 2,642,269
2,716,696 95,516,574 98,233,270
Unrestricted Expendable
Funds Endowment Total
Movementintheyear £ £ £
Openingbalanceasat 1October2024 2,399,272 89,446,464 91,845,736
Totalincome 1,384,343 - 1,384,343
Costofraisingfunds (364,913) - (364,913)
Costofcharitableactivities (2,574,040) - (2,574,040)
GainsonInvestments - 7,942,144 7,942,144
Transferbetweenfunds 1,872,034 (1,872,034) -
2,716,696 95,516,574 98,233,270
ALYSISOFASSETSBETWEENFUNDS2024
Unrestricted Expendable
Funds Endowment Total
£ £ £
Tangiblefixedassets 76,800 - 76,800
InvestmentsandAssociatedDeposits - 89,446,464 89,446,464
Netcurrentassets 2,322,472 - 2,322,472
2,399,272 89,446,464 91,845,736
Unrestricted Expendable
Funds Endowment Total
Movementintheyear £ £ £
Openingbalanceasat 1October2023 1,665,723 80,047,001 81,712,724
Totalincome& endowments 1,321,467 - 1,321,467
Costofraisingfunds (285,166) - (285,166)
Costofcharitableactivities (2,199,842) - (2,199,842)
GainsonInvestments - 11,296,553 11,296,553
Transferbetweenfunds 1,897,090 (1,897,090) -
2,399,272 89,446,464 91,845,736

b/f SOFA NewGrants c/fTotal
£ £ £ £
Schools - - 209,785 209,785
Barnardo’s— BristolBASE 45,000 (30,000) - 15,000
GreatWesternAirAmbulance 513,760 (100,000) - 413,760
Gympanzees 870,000 (200,000) - 670,000
1625IndependentPeople 500,000 - - 500,000
TrinityreJacobsWellsBaths 100,000 (100,000) - -
Youth Zone 100,000 (25,000) - 75,000
EmpireFightingChance 50,000 (60,000) 10,000 -
EastonChristianFamilyCentre 30,000 (30,000) - -
HartcliffeCityFarm 25,000 (25,000) -
GrandAppeal - - 1,000,000 1,000,000
WetheCurious - (12,383) 149,010 136,627
Lifeskills - - 149,025 149,025
SouthBristolYouth - - 65,280 65,280
UnderfallYard - - 50,000 50,000
NorthBristolNHSTrust - - 40,000 40,000
UniversityofBristol - - 48,000 48,000
Otherslessthan£25,000 181,604 (156,604) 92,000 117,000
Total 2,415,364 (738,987) 1,813,100 3,489,477

2024 2023
Expendable Total Total
Unrestricted Endowment Funds Funds
£ £ £ £
INCOMEANDENDOWMENTS
FROM:
Donations 1,263 - 1,263 87,351
Charitableactivities - - - -
Investments 1,320,204 1,320,204 1,002,923
TotalIncomeandEndowments 1,321,467 - 1,321,467 1,090,274
EXPENDITUREON:
Raisingfunds 285,166 - 285,166 308,387
Charitableactivities 2,199,842 - 2,199,842 2,573,258
TotalExpenditure 2,485,008 - 2,485,008 2,881,645
Net gainsoninvestments - 11,296,553 11,296,553 2,076,336
NET(EXPENDITURE)/INCOME (1,163,541) 11,296,553 10,133,012 284,965
Transferbetweenfunds 1,897,090 (1,897,090) - -
NETMOVEMENTINFUNDS 733,549 9,399,463 10,133,012 284,965
RECONCILIATIONOFFUNDS:
Totalfundsbroughtforward 1,665,723 80,047,001 81,712,724 81,427,759
TOTALFUNDSCARRIEDFORWARD
AT30SEPTEMBER2024 2,399,272 89,446,464 91,845,736 81,712,724