JIAID CHAKfERED ACCOUNTANTS J.A.D. A850ciates Limited 4 Bloors tane, Raiitham, Keiit, ME8 7EG T: 01634 375222 a(tinin@iadaecountants.co.uk W: www.jadaecountants.co.uk THE ARTHUR CRICK TRUST ANNUAL REPORT AND uNAuDED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 Charity registration number 289428 ICAEW CHARTERED ACCOUNTANTS Re8i5tered in En8Lat¥l & Wales No. 2416462 1 VAT No. 5t2 57 tkn. DPCglwdl MAAT I DJCYombk IfA IA Dowdy IfCA I-WPB
THE ARTHUR CRICKTRUST LEGAL AND ADMINisfRATIVE INFORMATION MrPJS Mr D A RJse Mr M E Brenth2ThP arIty number 289428 Independent eMIne1 JA.0. thateS Ltd 4 BI$ Lane Ralnh ME8 7EG
THE ARTHUR CRICK TRusr CONTENTS Page In(ent eannS rew*t statennt of financral Balantr sheet Notss tts the finaThial staterrEnts 5-10
THE ARTHUR CRICK TRusr TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2025 The Tnith thur reyxxt aThJ Ilnwrfja Staten fDr year ended 31 Marth 2025. The statuwTrts prerArEd In with Ihe (DUntIng pjlcles set out In note I to the finaFhYal ststawits and c(MnJy with the (Jarftys (nt, the Charftles Act 2011 and 'Ar aTxI Rw)rttNJ by aurftses: statnt of R(eTred to dMrTb"es prePar1r thar accounts in Lurdance the HnaThJal Repyt'ng StsN1ard appkabk In the UK at¥J RewLlk of Irela1 (FRS 102)" (efftive l January 2019). ObJecllv8s and actmtles To ptrmit the whde or any of Intst wc¢wty to LrcuFied andlor thur depats vtho are In condltlons or need, hardship and di¥tsS; or case to te (mirAed ty rwitws of the weral to pay or the Incon to or for gjth re ckniies a)d ots thaiitable purpKJ5es The Tntstees have pakl reja to ISj by the alaiity Corrmisskn kn dedthng what actsMtEs Oty thoukl undertake. AchIevents and performanc• There has been grants MJe to Masonk chwlues of £16.IXKI (2024- k20.950) Hnandal revlew It Is the poly of the tharity ihat unr¥lrfded whkh have not deteA1 for a u shouk4 be maintaincxl at a kvel eoufvtht to trtheen three and six Irth'S exthtU. The consider that rrve5 at tNs wll ertsU thaL in Ihe of a s53nrfbt dw¥J in fi"n, tlw byill able to o)ntlnue the Charity's rrEnt actmlles ¢jYW is givw to ways In whKh all50nal fiJnd5 may rawj. Th15 level of rerves has been Thointsiwi thr(KMJtWt year. (harlty is contrcAkd ty its glThJ ¢Jcumen¢ a deal of aThJ ¢sU1leS an unIrKorpatafj (tharty. The Trustees wtho served durfThJ the arml up to the thte of gjnature of the finarmial stataM)ts V4Ve: Mr P J Sayer Mr D A Rouse Mr M E Brenth2mp a Truth (r*w a[), has ward to r•JulrenYmts of any sla115t 11 neded and In der to provide nw5ary ryofewkil aN1 kn0vAge wlth respett to the Trustees, was approved ty the Prd OfTllee& Roy Br(K)ks
THE ARTHUR CRICK TRusr INDEPENDENT EXAMINER'S REPORT TO THE TRusfEES OF THE ARTHUR CIUCK TRusr I rep)rt to the Trust on my errnation of the finaTKial Statets of The Mhur Ql(k Tnjst {the thaty) for the year ended 31 March 2025. Responsibilities and bsgs of re As the Trustees of the Charity you are the of the finanthl statwwits in accrdan with the reguirernents of the Chaiities kt 20II (the 2011 Pd). I report in respect of my pjanynation of the Charitls fin[al statanents Carried (xrt undw tion 145 of the 20II . In carryiro out my examination I have fLknKI all apr4KaUe dir&JJons glven by the Cthadty CL>mmlssion unts Secti 14515Xbl of the 2011 PLt. Xndependent examlner's statement Your attention is drawn to the fa(t that the tharity prepared financ1 statements in accan wlth knounting and Rep.n9 by Charities preparing thdr actnts in aC0wdan wth the Financia Standard applicable In the UK and Republlc Ireland {FRS 1021 in to the Actyjnting and Reporting by Tharitie5'. Statement of ReComnded Pra¢xl l April 25 vthid) Is referrd to in the extdnt regulations has now been withdrawn. l understsnd that this has been done in order for finaniial sLatemts to rKovith a Mje and frdlr view in acctsrdan with &net7lly Accepted Ating Prdl for reExThiTrJ k)dS beglnnlng on or after l jarary 2015. I have completed my examination. l a)nffrm that matters have b) ny atteniion in connectyon vlth the examinatjon gNing cause to that in èrky material rel)t.. accounilng records bre not kept in regxtt of tharity as Nuir&l ty settion 130 of the 2011 Art; or fironrial statements do not acoxd with tho rd$. 3 financial Stat&tS do not COM with the UIreM (LxKemiThJ the foNn and content of accounts Set out in the (halts"e5 (Acu)unts RqKts) RUlat)ns 21x18 othLY than any requirement that the accounts give a bue aKi falr th which ts t a tTth con5xter1 a5 fNIrt of an Indepondent ex7mination. I have no thntems and have cDme a(T055 Th) matters in Cnth)n wlth Ihe examinaliDn bj whith attentlon shId be drdwn in thi5 rewxt in order to ena u$s1g of the finCial siatements to Ik reached. J.AD. Assodatss Ltd 4 eioors Lane Ra1haM Kent ME8 7EG
THE ARTHUR CRICK TRusr srATEMENT OF FINANCIAL ACTivrrIES INCLUDING INCOME AND EXPENDMIRE ACCOUNT FOR THE YEAR ENDED 31 MARCH 2025 Unre9tr1cted Unregtricted nd$ funds 2025 2024 come from: Inve5th%nLq 42,726 33,383 Total Income 42,726 33,383 Expendlturn on: Charltable activlties 27,905 54,640 Total expendlturn 27.905 54,640 Ilet Incomel{expenditure) and movement in funds 14.821 {21,257) Reconciliation of fun(ts: Fund balanos at l April 2024 1.020.D95 1,041,352 Fund balan(zs at 31 March 2025 1,034,916 1.020,095 The 51atement of finanaal actNities indwies al gairns and recr•Jniseid In the year. All IncL¥ne and eXnditure erive from continuing alieS.
THE ARTHUR CRICK TRUST BALANCE SHEEr AS AT 31 MARCH 2025 2025 2024 Rxed assets Investmenl. prOrty 1,000,000 I,tMI,o Current assets Debtors Cash at bank arKI In hand 1,232 20,063 34,626 36,116 21,295 Credltots: am¢unt5 falllng due wlthin one year io (1,2(Ml) {1,200) Net current assets 34,9L6 20,095 Total assets less Ilabllltles 1,034,916 1,020.095 Net assets exdudlng pwdon liablity 1,034,916 1,020.095 The fund$ of the Charlty Unre5triLted funds 1,03q.916 1,020.095 1.034,916 1.020,095 The. flnanclal statements were ar1 ty the Trustees C ......................... MrD Chairnian se
THE ARTHUR CRICK TRUST NOTES TO THE FINANCIAL sfATEMEPtrs FOR THE YEAR ENDED 31 MARCH 2025 •unuTrtlng polldes Charfty Informatlon The Arthur Crfck Trust Ls a enoty aThJ a regi&ugJ thirty In &¥land aNI Wales Is unlncorpmted. 1.1 PAcountlng nVentIon The fina1 statts have Lwi In act& wrth Charities kt 2011, FRS 102 Yhe Repx¥ting Starbyard aFf4ic3t4e in the UK Rewbk of Ireland" fFRS 102? and the (Tharitieg SOPP 'knuntirvJ aThJ Reng by Charilies: 5tEnt cl Recor¥xnended FI1 OpIL?lIe to tharitles weForlng thar auj)ts in acoydm the FinarKJal Reixmling StrrKlard ap[AlCab in the VK a1 Rewblic of Irdand {FPS 102). leffecti¥e l January 2019). The tharity a F1JtrA Benefit Entity as defin1 FPS 102. Tne tharity has a(fvart¥ of the tN)t to a Statun&rt of The finaThial strtets ha¥e d4rttYI (hull {I4xwnts and Re[5) RUlationS 2008 On to the et wUlr to a true and frdir vleAt. Thts depattsjre has inv(Ived folhffirvJ the Statement of R0mn Fl7ctre lor tharftles apthtrvJ FRS 102 rathw than the vefyon of the Statemt of The finanoal atements are wepar8J in &erfing. Is the ftjnctional Oj c( the Chartty. anUnts In these finafia1 stateffthts are fDurwJeJJ (o the rest £. The finan0 g3tLY)ts have h1[1 r¥thlfi8J to the revabjation d frethbj to iThJude In4estsMt and (fftsin finandal 1Thsbumts at lair value. The winapal &ctrJnlOng ty)fioe5 are set out Wow. L2 Golr¥J concern At the tin of 07ng the finarthl slatements, ttTrustees have a reag)rwble that tl Charity has adequate rurtts to Contin in 0[tK)nal eX1en for the fore5e&L4e fiJre. Thu5 the Trustee5 ojntinue to adopt the gdng 0)nrn ofac0xtfi Sn We4wIr the fitwicial statrnt& 1.3 Charltable funds unreslrfctj funds are a¥aatr ftr use at the the TntsLee5 in rA dwltsble obJectfve& Restrlcted fulS are bt to wjfic coTrthtKms by (yKYs ry grant5 as to how they may te The PU and u5e5 of the rthtrK a set In the notes to the fjnandal Statet> endchynmt funds are subject to ¢JMdibL5 by d¢)Thys that the LBtlièl fNtst be maintslnl by Chadty. 1.4 Income tncome Is Charity is legally er1 to It after any coTrJrtk>n5 have been C& d(ti[S are r&conlsesJ rept. Other (k)nations are rn[Sed the Chadty ha5 notffied of dork), TOrmae conckt[S re thferrnl of the amwnt. Inccn* lax recuVerae In relauon to donat#)rs uTrJer Glft or deeds of covenant is r[liSed at the cl ihe d(aOn.
THE ARTHUR CRICK TRUST NOTES TO THE FINANCIAL STATEMENTS (COIWtINUED) FOR THE YEAR ENDED 31 MARCH 2015 Accounting polldes (Continued) Legades are recog)[1 on recdpt CK ot1ViSe rf the Charity has been r¥Jtified of an impendiro dlstrfbu0n. the amwnt is known. a)d receipt is e4ted. If the aThJJnt not knurtn. the 18Jacy is trea1 a5 a conljnwt asseL 1.5 Expendlture Exwdlture Is recognlsed On there a IwJal or Co[bstr oLligation to trsfer econrAMlc benefit to third party, (( 15 pfDbable that a transfer of eco[ benefits wll be requir8J setuemert, and the amllt of the obllgation can be meagjred relLably. EXdIbjre is da&ified by actity. The a)sts of eath a(tyity we up of the total of dlreLt Costs and shared costs, induding suprKwt costs involved in undertaking eth actmty. tire(t cDsls attributsble to a single activity are alkat diredly to that activty. Shared rx>sts ¥thlth contritte to more than one acts1ty and supwjrt costs which are not atbil)utaNe to a gngk thtty a aPtioned betw those aLtivities on a basis conslstent with the of resour Cartral staff cos are althted on the iH4s of time sPL and deprthlion charges are allrKated on ihe bxthn of the assevs Ltse. 1.6 Investmnt property InveStrnt property, vthlch is propth heid to earn r1$ for capthl apprefJalJon, is in31 reccJnised at cost, which indudes the purtha ccrt and any directly aitn"tNJtsble e%nd1kUre. SubwLiendy It is measured at lir Ve at the reportiThJ end date. The defvit (A) revaluatlon s recc4Jnised In profit or IDs& 1.7 Cash and cash equlvalents Cash and cash equwalents indude (ash in hand, deSIt$ hehj at call with banks, other short-twm liquid Investments Ylth 0rFgIn maturitles of three nS or les5, and bank othralts. Bank owdrafts a shown within borrowings 41 arrent lial¥le5. 1.8 Flnanclal Insttwmerrts The Charity has eled to ath the proVishS of Sectk)n Ll 'Baslc Anandal InStrUn' and on 12 'Other nanCIal Ingtruments W of FRS 102 to all of its finaEhial inStrUmts. nal Instnjments a reciNJnisl In trt Charivs balan et when the tharlty teCn&$ paity to the contractual wobish)ns of the itthrrwL nanclal asset5 and liatmt$ a offset, with the net aftYnts presentd in firkial skateThnts, when ttre is a legally enfble right to set off the recryjnised aThwnts and there is an inient¥Jn to setde on a t basis OT to realise the asset aj settle the liablity simultanewsty. Basic finanaal assets, which indude debtors cath and bank bal. are nwured at trdfbsaction pri including trdns*'on costs aj are bUenVY carri at amrtised ojst ng the effective interest thOd unless the atTangement DstituteS a finaThing tranwthon, where the tration is ra5llred at the present value of fvre rewpts at a Th53rket rdte of interesL nandal a&sets clalfIed as reoivable wlthin one year are not any)rttsed.
THE ARTHUR CRICK TRusr NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2025 (Continued) 8asic fmanua 14ibilitses, indudknJ (rnkn and loans are initiaty reccwjrdsed at tranctkJn wice unless the afrdfwnt a$tte5 a financing transXtj, there the debt instrunt is re at the we8ent value of the fijknre payments disoDunbJ at ) markA Trte L ÉnteresL Trnand b'aLilitits dassified as payaLle thln one year are aliSed. Debt InstrU[ts atE subsewtty orrW at amrU%d co usirwj the eff Inl¥e# re rhl. Tr crnlltors e rkAigathNL4 to pay fcf 9x•ts SW¥Kes thai ten the ordinary o)wse of operations frun Su1¥5. payth are as aJTht lilitks If payn ts Mthln one year or les& If are Exwltut as IL3ts"l1t. Tra are inits'alty at nancial lthllths are duniSed when the oNlgaU¢y6 [re ci a ditharwl or 1.9 EmplOe bemefits The cost of any unld hollday endtlerw Is reo)grtd kn the In the s&Mces are Unretrlcted Vnyastrlctad funds funds 2025 2024 tsl Inccffne Interest recelvalle 41664 33,330 42,726 33,383
THE ARTHUR CRICK TRusr NOTES TO THE FINANCIAL sfATEMEKrs (coKrINUED) FOR THE YEAR ENDED 31 MARCH 2025 Rental oe Rentsl of Investment Investment ltybertles Propertl85 2025 2024 Dlrert cost9 Grant futvjing of actNibes ( note 4) 16,(KX) 20.950 11,905 33,69) 27,905 54,640 Anatysb by fund UnrestsNtsI fvnds 27.905 Grnnts pyable Rental of Rentsl of Investment Investment 2025 2024 Grants ID kns1kLEIK. 16.OCI) 20,950 None of the Trustees (or any wlh th) renUm c from the Charlty durfng the r. fflontrty r¥jmr dwkng the yw TfdS: 2025 Number 2024 Ilumber Total
THE ARTHUR CRICK TRusr NOTES TO THE FINANCIAL sfATEMEKfs {COKllNUED) FOR THE YEAR ENDED 31 MARCH 2025 Taxatlon The chty Is exempt tayauon Its beCae fts inc(¥TE i5 for tharitsbk purSe& Investment property 2025 Fair value At I WI 2024 and 31 Matth 2025 I,000,(xJo Invtstst ppety aKnprise5 three separate pryrties with a (onin&l fair Val of £l,000.LKJo. The fair vaue of the investment pn¥)erties have arrived at the ba of a valvailon orried out by Trustee5 wtth an Independeffjt evaluadon Ixing m)le In 2023. Tr valualiDn vfas made on an w wnarket value b5 by referere to market eVen of trarlsath.¢ pr¥M f( &milar Debtors 2025 2024 Amounts falling due wlthln one year: Fepay7ts and accrued IrK0 1,490 L,232 10 Creditors". amounts Tr4lllng due wlttdn one year 2025 2024 Arual5 an¢J (kfeJred itK()rr 1200 1,2(K) 11 Unrestrfrted funds The unrestricted ftjnds of the ctority comfv the unexFwth1 baLan ofdorbations a1 grants Ythith are not 5ubjeLt to spedfk uM)ditJons by dor$ arKI gTrntors a5 to lY)w ilw may LE used. These indje deSnated fvnds whhth have tw) *t ale ¢yJt of unrestrltt fiJTKk by the trustees for At l ApTyl Incominy Resources At 31 March 2024 expended 2025 (kneral funds 1.020.095 42,726 {27,905) 1,034,9L6 Prevl¢us year: At l Aprll Incomlng Resources At 31 Marth 2024 Genal funds 1,041252 (54.640) 1,020,095
THE ARTHUR CRICK TRUST NOTES TO THE FINANCIAL STATEMEtirs (coKrINUED) FOR THE YEAR ENDED 31 MARCH 2025 12 Related party transaclion$ There were no dÈc)sab]e rdated party tranSaL <kJrlrg the year12024- ncme). 10-