GARD Perranporth Gardens Charities Annual Report and Financial Statements For the Year Ended 31 December 2023
THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2013 CONTENTS Page Trustees, Report Independent Examinerfs Rept Statement Of Financial Activrties 10 Balance Sheet Notes to the Financial Statements 12-18 Page 2 of 18
THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARITIES FOR THE YEAR ENDED 31 DECEM8ER 2023 TR TEE 'RE RT 2023 The Board of Trustees presents their report togetrw wrth the financial statements Perranporth Gardens Charities I"The CharitK) in this report refers to the four d)arities which were amalgamaied for administrative purposes In 1937. The Duchy Trust, The Wlliams Trust, The Bus House Trust (which is now Beach Car Park). Boscawen Gardens Trust (The Clock Gardens and Lake$e Gardens) The Railway Embankm8nt is also now included which was given to The Charty in 1983. The Charty operates under a const[iutn dated 5 Nov8mber 1937. Th8 Charty is a public benefrt entity and The Trustees have had due regard to the Charity Commissions guidan on publ benefit. Reference and Administrative Details In Preparation of this Annual Report the Secretary and The Trustees are aware of the Statement of Recomrnendations Pradise 2019 The rewt. we hope will show aims and hopes of the Trustees and a clear and ojncise explanation of the athievements during 2023 The Trustees for 2023 Robert Plimley (Chairman) Christopher Easton (resigned W July 2023) David Higgins Damian Tredinnick Michael Male Thomas Tremewan Stephen Miners Lee-Anne Bray Tanya Leigh-Gilchrist Ben Byfield Anlhony Gardiner (appointed 1 Y October 2023) Darren Stephens Secretarylmanager Lynda Bowden Accountant Karen Ha1$ Princlpal Office The Gardene¢s Room. Boscwwen Road, Perranporth, Comwall TR6 OEP Bankers Lloyds Bank Plc, 7 Boscawen Street, Truro, Comwall TR12QT NS&I, 1 Drummond Gate, London SW1V 2QX Solicitors Stephen Scown LLP, Osprey House, Malpas Road, Truro. Comwall TR1 1 UT Independent Examiner James Hodgscn BA (Hons) FCA, Hodgsons, Chart8red Accountants, 48 ATwenack Street. Falmouth TR113JH Charity Registration The Charity registration number is 586 Page 3 of 18
THE REPORT AND Accouiifs FOR PERRANPORTH GARDENS CHARITIES FOR THE YEAR ENDED 31 DECEMBER 2023 Structure, Governance and Management The charityrust land consists of The Prc#menade and Car Park, Prcrfnenade Garden, Clock Garden and Lake Garden (also known as Boscawen Gardens), Tywarnhayle Garden and the NamparalRalaY Embankment {which includes the British Legion Garden) boing the romains of former GWR line closed in 1 %3. Two Trustees, David Higgins, arKI Damian Tredinnick are kn1n as "Nominated Trustees. and are appointed by the Right Honourable Viscounl Falmouth and serve for lrfe. One Trustee, Ben Byfi81d, is known as a "Representative Trustee. army Is app)inted by Perranzabuloe Parish cnCil. A Representative Trustee serves for a tenn of four years. The remaining Tnjstees are known as 'Ccwtative Trustees and seprfe for a tenn of five y8ars. en their tem has reached rts end, they may be rlected for a further iwm of five years. Should a Co-optative Trustee die durirYJ their term of office or be removed tr1 that temi of office, as detailed in paragraph 12 of Ihe Goveming Document, the Trustees may appoint a replacement Trustee. Wthin the limits prescribed in the Goveming Dotsjment the Trustees have full power from time to time to make regulations for Ihe management of The Charity and f¢y the conduct of their business, Including the summoning of MeetiS, deKSrt of money and Ihe safe custody of documents The Charity currently employs 9 pernianent staff". - SecretaryrnAanager, responsible for the day to day running of The Charty. Accountant to manage the Charity's finan5 (part time). 7 full and part time employees who tend and take care of the estate and gardens. In the summer months the Chanty ernployees 2 part time staff to hire oui the boats and putting in the Lake Gardens. As the village gets busier eath year frcffl March onwards, more hours are required from the current staff to accommodate this. In the peak summer months. the beach numbers can be as high as 12,(KK) aaily. Tnerefore, Ihis has a big impact on our free faciltties and a lot more time and effort needs to be dedicated to the toilets, bins, and hsekeeping. The gardeners and their assistants are responsible foy raisiThJ summer annual bedding planls (about 13,OCMJ plants per year and 5.CQ) bulbs) as well as the raising of perennial shrubs and trees. In addition,12,) wall flowers. polyanthus. primrose are planted for the winter bedding. We have a display bed which Is usually on treThJ with current happenings. The o)mmunity appreciate the gardens and estate. we have people cfjming from miles away to spend time enjoying our beautrful gardens. embkmenI, and lake area. Page 4 of 18
THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARtnES FOR THE YEAR ENDED 31 DECEMBER 2023 The followlng works and projects were achieved In 2023: _ January 2023 A new direct main sewer pipe was inslalled in the front of the Toilet Block, this has been very beneficial and has improved the flow of the drains wrth hardly any blockages throughout the year. Most of Ihe works was carried out by our competent Crent siaff. February 2023 The Embankment had a consKlerable amount of time and money spent on putting in new paths and resurfacing current ones New steps and handrails were fxeated at the bottom end of the embankment for the safety and pleasure of thg users. The Bowling Club have now got a separate electricty meter so Ihis can té charged to them. The Promenade room and stairs above the toilet block were decorated by our competent staff. March 2023 The 8CQO annual bedding plants 'brought on. for the SFYing planting. The Bowling Club slorage building roof was replaced by a local contractor. April 2023 Many extra perennials 8nd annuals were planted into the gardens arKJ estate arKI the display bed had a special carpet bedding display in time for the Kings Coronation May 2023 The Charity gave every child in the 2 schools in the Perranzabuloe Parrish a Coronation cup to celebrate the Kings Coronation. These were gratefully r1Ved and apprecialed For the Kings Coronation lebratiOn weekend a fundraisiro 'FUnda was planned in the gardens for 81h May 2023. However due to the inclement weather the event took part in the Memorial Hall. There were 12 differenl charities running stalls and games, and a sum of £1,100 was raised which was split between the SUPF(Jrting tharities. June 2023 More CCTV cameras were erected around ts gardens. We w have good Ccnl coverage of the Lake Gardens where we have had a lot of problems with vandalism During the summer months and at Chnstmas time the festcx)n lights are swrtched on every evening for the benefit of visitors and residents. The Bowling Club storage building: _ tlp roller door was replaced by a local contractor. July 2023 Benches by the bog garden have were repla$ wrth slabs instead of WOC#J durabilty Seasonal staff covered the availabilty of the boats and putting from the mKldle of July. The Boat house roof was replaced by a local contract(. August 2023 The boats and putting were available throu August, bui Cornwall had a wet Summer this year which reflected on the boats and pjtting and car park takings. Page 5 of 18
THE REPORT AND ACCOUNTS FOR PERRANPOKTrI GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER IOZ3 September 2023 The bridge al the bottom end of the lake was refurbishgj with rotting timbers beir¥J replaced. Rotting timbers were also replaced in the ArtJOLff by the bottom entrance. All works were carried out by competent staff members. Before the winter plants were put the flower beds were filled with soil as the levels have been decreasing over the years October 2023 On the Emb8nkment the &year schedule to thin out the trees comrnen¢ed which will allow more sunlight to cc*me through which will benefit the foliage undemeath. In the middle of Odober. the 2rd part of refurbishing the toilets was started, the 3rd disabled toilet is being used as the entrance to the men's toilets and unnals. The back of the wall has been knocked through and the back of the urinal rc()m. This now has become the enirance corridor to the men's, the men's toilels will have 6 urinals and 2 toilets. There will be a staff access door connecting the toilets for when they are cleaned The ladies will have 3 toilets and when rt gets busier there is th8 addilional original 5. men's arKI ladies will be separate wrth 2 outside family rooms to be used for anyone who wishes more privacy. November 2023 The display bed for the Remembrance Day was appreciated by communty, it was very fitting and prepared tastefully. Many of the communrty tended to gravitate to the display in reflection. The sailing dub enjoy the lake on a )Okdn8sday Moming wt on an annual toumament. Wrth a quick lum around the gardeners have decorated the display bed for Christmas. Decemb8r 2023 A tree and Christrnas decorations have been put up Ihroughout the gafdens and the festoon lights stay on durw Christmas period. The staff also decorated a tree at St Pirans church, this was 1 of 40 on display. Page 6 of 18
THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2023 Objectlves, Actlvities, Performance and Future Projects The objective of The Charity is to administer Trusts land to benefit both Ihe residential population of Perranzabuloe and visitors to Perranporth. The Statement of Financial Activities clearly shows that the income derived from the Car Park pays for all the expenditure Incurrgd in tha running of The Charity. After cosls, surplus funds may be granted to the local Charities arKI nonprofit clubs. Rentals and other Income The Promenade room is used for Yoga Classes, birthday parties and cryeren$, with a continual flow of use. en the all-terrain wheelchairs are rented we r1ve donalions fof Iheir use The showers were opened this year in the busy summer months, many people mentioned they were happy with the facilrty. The requests for Memiyial Leaves in the tK)ating lake garden have increased. Due to lack of space, there is now a criteria that the Ferson who the leaf is for must have lived in the Parish and taken part in the communrty Each application is considered by the Trustees at meelings. There are 30 Car Park Spaces which are rented out to the SIneSSeS in the village. This can be found on Beach Lane, they each bnng in a gross income of £3(K) per year per space. Donatlons The Charity was able to donate to many other charitieslassociations this year which has been gratefully received by the community. Community Fridge feeding the community Imonlhly). Beavers, Scouts, Cubs PerranFthh SLSC Perranp(xth Presthool Friends of St Piran Memorial Hall Perranporth marine Conservation PP Roman Catholic Churth St Michael's Church. 3 support clubs PP Meth¢)Jist Churth Rose Meth¢)dist Church Friends of Goonhavem School Perran Bay Museum Trust Pain Café Goxl Companions Perranporth Mental Health group Art and lIbeing Café Perranporth Improvements Committee Perranp(xth Players Perranporth Christmas LhtS Bolingoy Christmas Lights Cornwall Wildlrfe Trust Nansmellyn Nature Reserve Page 7 of 18
THE REPORT AND AccouKfs FOR PÉRRANPORTh GARDENS CHARfflES FOR THE YEAR ENDED 31 DECEMBER 2023 Future Projects: . The final stage of the refurbishment of the toilets in the car park hopefully will be completed by February half term 2024. Planning pemission has been granted for the felling of trees on th8 embanknient. This is a S-year plan to thin out the trees to allow loht so other treeslshrubs will be allowed to flourish. The Gardeners Roc*n roof will need to be repLqang in the future. As the Memorial tree is nearly full additional plans fr a new area wrthin the gardens. The Toilets in the lake gardens to have a revamp. Mr R E Plimley, Chair Date Financial Review 2023 provèd a profrtable year desprte the amtxjnt paid for the toilel renovations with a net irrne result of £41,879 Income stayed relatively static with ncreases in Int$1 ncome on deposits held and a moderate increase in car park receipts (1.8%) Excluding grants made charrtable expenditure ros8 by 24% There was 8 general increase of 6OA in salaries, the bulk of the increase in expenditure being the toilet renovations which were mostly done in house to save on StS (leading to an increase in overall staff costs of 20%) In excess of £24,[ was paid out in grants to local organisations. 2024 starts with a strong balance she8t. K Harris FCCA (Accountant) Page 8 of 18
THE REPORT AND ACCOUNTS FOR PERRANpoKfH GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2023 INDEPENDENT EXAMINER'S REPORT Independent Examinerfs Report to the Truslees of Perranporlh Gardens Charities I report to the chanty trustees on my examinati of the aca)unts of the diarity for the yèar endéd 31 December 2023 vthich are set on pages 10 to 18 Responsibilitles and basis of report As the tharity's trustees you are reswnsible for the Preparati of the actounts in accordance wth the requirements of the Charitie5 Act 2011 I'lhe Act'i. I report in respect of my examination of the chaws accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Dirtrs given by the Chanty Commission under Sectrt 145(5)Ib} of the ACL Independent examir*s statement The chanty's gross income exceeded £250,C((i and l am qualtfied to undertake the examination by being qualified memb8r of the InStJt@ of Chartered Accountants in Engld and Wales. I have completed my examinats'on. I confimi that rc• material matters have come to my attention wi connects'on with the examinats.on giving me cause to believe that in any matenal respect.. 1. accounting records were not kept in resped of the tharity as required by sectK)n 130 of the A¢t', or 2. the accounts do rK)t accord wrfh these records., or 3. the accounts do not comply Vlth the applicable reqUirents cmceming the fcmn and contsnt of accounts set out in the Chartbes (Accwnts and Rewrtsl Regulab'ons 2008 other than any requirement that the accounts give a 'tr and fa'r view. vknich is not a matter considered as part of an independent exarninatK)n_ I have no concÈms have ccffie rosS no olher matters in ccy)neth"C the examinats'on to 4thich attenbon should be drawn in this report in Order to enable a prcper uThJerstsnding of tre acc£Junts to be reachèd. Jam6s Hodgson 8A (Hons) FCA Hodgsons Chartered Accountants 48 Aenack Street Falmouth TR11 &IH Date P•1• 9 of 18
THE REPORT AND AccouKfs FOR PERRANPOlml GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2023 srATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2023 Totsl 2023 Unrestricted Funds Total 2022 Unrestricted Funds Notes INCOME AND ENDOWMENTS Donations, Grants and Le8acies Charitable Activities Income from Investments 895 5,197 413,815 2,142 420.153 6.919 TOTAL INCOME 427.967 421.154 EXPENDITURE Charitable Activities Governance and Support Costs Deweciation & Amortisation las adjusted} 326.556 46.143 13389 252,305 48.161 13.338 TOTAL EXPENDITURE 386.088 313.804 NET INCOME / (EXPENDITURE) 41.879 107.350 TOTAL FUNDS BROUGHT FORWARD 783,838 676,488 TOTAL FUNDS CARRIED FORWARD 17 825,717 783,838 P•1• 10 of 11
THE REPORT AND ACCOUNTS FOR PERRANpoKfH GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2023 BALANCE SHEEfAS AT 31 DECEMBER 2023 Total 2023 Totsl 2022 Notes FIXED ASSETS Tangible assets 12 323,653 324,457 CURRENT ASSETS Debtors and prepavffts Cash in Bankand atHand 13 14 12,791 505,838 518,629 9,127 474,240 483,367 CREDITORS: Amounts falling due within one year 15 1165651 123,9861 Net Current Assets 502,064 459,381 Net Assets 18 825,717 783,838 FUNDS OF THE CHARITY: Unrestrlcted Income fvnds Unrestricted funds 17 825 717 783 838 Totsl Funds 825,717 783,838 These Financial Statements were approved by the Trustees on ..................... ... Mr R E Plimley, Chair The notes on pages 12 - 18 foryn an integral part of these financial slatgments Page 11 of 18
THE REPORT AND ACCOUNTS FOR PERIIANPORTh GARDENS CHARITIES FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS tatuto Infrjmiation Perranporth Gardens Charities 15 an unincorFWt&J ttharity registered wrth the Charity Commission in England. The lstered office address is The GanJene¢s Room. B05cawen Road. PerranFrtMh. Comwall TR6 OEP The reoistered numb8r 15 3(K1586 The Chariiy was fom)eO by a meryei in 1937 between the folltrM"ng chanlies ". The Duchy Trust. The Wlliams Trust, The Bus House Twst 8nd Boscawen RecrealK)n GrourKI. The RaiNvay Embankffnt ¢5 aLw nCr included which wa5 given lo The Charity in 1983. These financial statements comer an indi¥TrJual efrtity. Accountin licies Basts of preparntion The Charrty constrtutes a pubbic benefft entrty as defined by FRS 102. The financial Statements have ten ppared in acCOanCe with A¢UntIng and Rewrting by Ch8rities' Statemenl of Recoffffnended Prnctice applicable to chariiies piep8ring their accounts in accon1ance wrth the FinanrAal ReFQrting Standard applirAble in Ihe UK and Republic of Ireland IFRS 1021. the Financial Rep)rtina Standa) appluL In the United Kin10M aThJ Republ of Ireland IFRS 1021, the Charitw Acl 2011 and UK Generalty Acceirt•J F>ra(e The financial slalemenls are prepared on a going ¢oncem tjasis under the hi5towl CA)si convention. The Iifianci81 slalements ate prepared in steding whKh 15 Ihe fundal curyency of Ihe charity arKI rounded to the nearest £ The swJnific4M accounting wlicies applied in the preparation ofthese fancial slaleffnt5 are set out below. which have en consistently appl to all years presented unless otherwise stated The Charity is not required lo prepare a sh Ilow statement Golng Concern The Tru51ee5 have ¢oncluded that Ihere are no malerial unriaInt1eS aLKNJt the Charity's abilily to continue as a going concem as the Charrty hobjs substant1 rese. aTra rf these are compared 4ainst known and anlicip8ted leve15 of liabilrties expected to be faced by Ihe Charily they a cJ)nftlent that there s no spanfficant risk of any financi81 failu. Charttable Income. Aknetary Dona1kx. Leqacies 4 D(¥ted Goods and SeThlces All charitablè. donation and leoacy income s included in the slalement tsf financial adivities when the Charity is leoally entitled lo the income and the affKJunl can be quanlrfd wth reasonable aCracY Donated goods or services are not valued on Ce1[A unss a Wdlu8tion 15 deemed necessary by the Trustees due to materialily. All inGorn¢ rK¢ived as a resum of such donations is included as wrth other charilgtle income as at¥)ve. Investment Income L8 recoontse(l on a receivable basi5 Grantlneomo Grant Income is recognised when the Chanty has an thilkment to the funds and any condrth?ns linked to the granls have been met ere performarkce conditions are attached to the grant and are yet lo be rnet, the income i5 recognised as a lbi1Y and included in the Balance Sheet 8$ defened Income to te released Government Grants 8re reccJnised baseil on the rf(M8nC* nKMJel 8rnJ rneasud ai the fair value of Ihe asset received or receivable. All golemment grants are rec¢gni5ed duriFVJ the rior in whith the perfornwnce relaled conditions have teen fflel. Page 12 of 18
THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARITIES FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS IC(mt) Expenditrre All eyndrture accounted for on an accruaLs basis and has been induded under expense categories Ih81 aggregate 11 costs for all(Kalion lo aetiwties. Wttere costs c8nnol diredty attritrt&J lo particular ad1vilS they have been allocated on a ba515 consislenl with the use of the reslee$. Govemance and Support costs are those cosls ore those (a>sts ncurrwj in nrance wrth Constriuln8I and statutory requirements aMI with the man89emenl and &Jministration of the Charty Taxatl The Charrty IS an exempt chanly wrthin the anIng of schedule 3 01 the charrt Acl 2011 and ts con5Klered lo pass the tesls set out in Paragraptt 1 Scheduk 6 Finance Acl 2010 and thefore rt meets Ihe definitKJn of A eharitatAe company for UK corwralion lax PUfFK)ses Tan9lble Flxed Assets Indiwdual fixed aSsS are reCOe at cosl. less any subsequenl accumukqted depreciatp)n and Impalmfil costs Deprecialion 15 provNJed on tangible fixed assets as to wnte off the of ¥81)n. bess any e51imated resvJLb81 value. over their exp8caed useful economi life a5 lo Asset Class Buihjings aThJ n0vatS Pianl. machinery and sotsr panels Office Equiwenl Depreclation method and rale 2.00% stfaoht line on cost 20.00% strawJht line on c051 33.33% slrapJht line on cost Debtots Trade and other debtors are recLvdnised 81 the settlement mounl due after any tr•Je discount offered. Prep8yments a valued at the amount wepaJ net of any Irwle discnts due CrndltOfS Creditors are recognised where the Charily has a Frfesent oblJation resutting from a past event that wll probabfy resull in the transfer ol furKls lo 8 Ihir¢ party and the affp)unl due to settle the otl¥Jation can k measured or eslimaled reliably. Credrtor5 are norn1 recwnsed al their satmeffl anTh)unl after alkming for any trade di5courrt5 due Cash at Iwik and in Hand Cash 81 bank and in hand indLMles cash awmj short term hyhly IUj inNtslments wrth a short malurity of three months or less from the dale of acquisition or openiw of the de5rt or 5imibai 8ccLsunl ReseNes The Charity maintains genefal excess of 6 months of expenditure whth is hekj in the bonk Thè reserves are used purely for the ongoiFWJ operat•)n of the charity's otle(a. Fun(ts UnrestfFcleil fvnds a general funds that are available for use * ltte Trustees. discretion Desunaled funds of £220,000 ate unStriCted lurwjs tr1 ha been deSnated by the Trustees for future project work as necessary on the Sea wall. There are no 5pe(xk LwThiiments or tim1$ for th work al thi5 time. Pen51on5 and otherpost rellrnnent t>bliyakns The Ch8nty operales a defined conlnbutKJn scheme where fixgj conlritsrtions a paK1 ifflo a nSIOn lund and the Charity has no Wal or constfuclive ob1Kjatn lo pay further contritwJtKJn5 e¥tn rf the furKI does not hoky sufficient assets lo pay all the empk)yees the L*nefts relating lo effpknyee serNice the ([rent aThJ [tr)j5. ContribLrtions lo definèd eontribut•Jn plans are rettgni5ed in the Statemefft of Financial Ac1Ml$ when they a due. If corrtribulion payments exceed the eJ)nlrifMrtth due the seTr1. the exce L8 wnsed as a FYep8yment. Page IJ of 18
THE REPORT AND ACCOUNTS FOR PERRANPOThI GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS (C(wit) Total 2023 Unrestricted Funds Total 2022 Unrestricted Fund5 2 Income from Donatw)ns Grdnts and Donations from Indiwthjals cotY Council Grants cie5 895 752 4.445 895 5,197 3 Income from Charitsble Act15 Car Park Toilets and Showers Meeting Room and Office Beach Lane Boat1 Lake and Puttitw Green 403.982 667 396,786 451 3,741 3368 4,263 5,710 420.153 413I15 4 Income from In¥e5tments Other Investment IncorT 6,919 2,142 6,919 2,142 Totsl Income 427.967 421,154 Page 14 0118
THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS (ct} 5 Ex nditure on Charitable Actè4it5 Total 2023 UnrestrKted Total 2022 Unrestricted Car Park 19378 177,620 74,533 30,975 24,050 18,616 160.804 37,516 26,141 9,2(KJ 28 Gardens Toilets aThJ showers Meeting Room and Office t)onations Beach Wheelchai 326,556 252,305 6 Governance and Su Staff Costs Wages and Salaries Social Security Costs Pension Casts rt Costs 34,837 2.259 767 32.713 1,815 659 Trainir8 Independent ExamirfS Fees Lègal Fees 5er¥ice Contracts 3127 225 2.450 370 2,0gS 587 Rates 6,054 Other Govemante Costs 912 46.143 48,161 7 Other Ex endlture Depreciation aThJ amrtIsatn 13,389 13,338 8 Trustees Rernuneratknn and e No Tw5tees have received any reMuneratn or re1MPr5ed expenses from the Charrty during the year en5es Page 15 of 18
THE REPORT AND ACCOUNTS FOR PERRANpoKfH GARDENS CHARMES FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS Itht) 9 Stsff Costs 1072 Theauregath pa01 o>#s*Yea51al¢wk' Wa8e5 ard salaries Social Securitycosrs Pèworytosts 2076 13.476 4573 225.855 174y)6 3,516 187.702 The monthly Thber ol kYsor6[ilwrQsenyJrmarAP¢e1M1fftOtytre uwessedas full brne eqJNalents was as follow5.. 2022 No. NumLrrol emF4oyee5 No ern0Vee of mre ttron £W.LlOthwtreI. 10 Tixathn The Chariry isa re8tstered£rity1 istre10 exemofrom tsxalion. 11 Ta IdAets pk Mathth and 5oknr EqufjpfflI 33% rAlknp•nd Totsl Cost Al l JaThry2023 Athjifior At 31 Decefflr 2023 359152 5,1% 1379 520 444267 12585 456852 6.869 87,856 2,899 Otpreetathn At ljanuary 2023 Charge loryear 68.338 119910 389 133.lyj 5,753 74,C81 592 f4et Book Vah At 31 December JJ23 13.765 11.649 435 323.653 324,457 131 December J)22 310.252 507 Page 16 of 18
THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARMES FOR THE YEAR ENDED 31 OECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS (Cont) 12 Qehto 2022 Trade Debtors Prepayments otr Debtor5 10.391 2.388 12 6,710 1,894 523 12,791 9,127 13 Cash Cath E lefits 2022 Cash at Bank 505.838 474,240 14 CYedhor5- 2023 1022 Trath CTedltors PAYE. Social Securrty and Pe10 VAT 4.381 S.978 5.429 777 3.133 5,995 13,(K)g 1,859 Accruals 16.565 23.986 IS Pens)n and Other sthen Defined Contritrmjtion Penyon Charity operates a defird coniribLAion 5chEmE. PErfW)ncost thir8e fortt yeaf weserrfs contrfbthion5 payatle ty the Charity ro sc1me arno1ed to £457312022- £3.5151 16 Funds Balance 31 December 2021 ljar 2023 TThn5fèrs General 1563,8381 1220,CthI 1783.838 1427.%7) 386.088 1605.7171 I220,0) 1825,717 Oe5ignaied Total Fund5 427,9671 38688 Balance at Ji rcefnber Z022 ljarn Unrestricted Furnls General I456.) 220.CIXJ 676.488 142L1541 3133C4 15633381 1220.OWI 783.8381 DÈS13ted Tot•1 ndS 42L154 313.804 Pale 17 of 18
THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARITIES FOR THE YEAR ENDED 31 DECEMBER 2023 NOTES TO THE FINANCIAL STATEMENTS (Cont) 17 Ana Unrtsbl¢ted Funds 2023 Tanoble Fixed assets Cufrent assets- Bank . Oebtors 323,653 285,838 .791 116,S651 fn5.717 323.653 505.838 12,791 116,5651 825,717 220.(i Current liatslitie5 Total Net A5set5 220.toj Unrtstrtted Funds rsl&nated 2022 Tanwble Fixed a55ets 324.457 324,457 Current assets- Bank 254,240 9,127 123,9161 3.838 220XIXI 474.240 9.127 23986 783,838 - Debtor5 Cutyent lialItieS Total Net Assets 220,C ndent Exami 20 Ident Examinatw)n Fees 225 19 Pa TTrn5aCtknn5 The Trustee5 held car park permits durin8the wrto enable TnleeS to atteNI Charrtv as Tequid. Page 18 of 18