Perranporth
Gardens Charities
Annual Report and
Financial Statements
For the year ending
st
31 December 2025

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARrriES
FOR THE YEAR ENDED 31" DECEMBER 2025
CONTENTS
Page
Trustees, Report
Independent Examinerfs Report
10
Statement Of Financial Activities
11
Balance Sheet
12
Notes to the Financial Ststements
13-20
Page l of 20

THE REPORT AND ACCOUNT5 FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 31st DECEMBER 2025
TRUSTEES, REPORT 2025
The Board of Trustees presents their report together with the financial statements.
Perranporth Gardens Charities {'The Chariw) in this report refers to the four charities which were
amalgamated for administrative wJrp05es in 1937.
The Duchy Trust, The Williams Trust, The Bus House Trust (which is now the Beach Car Park).
Boscawen Gardens Trust (The Clock Gardens and Lakeside Gardens). The Railway Embankment
and walks have also been part of The Charity's Estste since 1983.
The Charity operates under a constitution dated 5 November 1937. The Charity is a public benefit
entity, and The Trustees have had due regard to the Charity Commi&sions guidanGe on public
benefit.
Rateronce and Admlnlstratlve Detalls
In preparation of this Annual Report the Secretsry and the Trustees are aware of the Statement of
Recommended Practice 2019. The report, we hope will show aims and hope8 of the Twstees and
a Glear and concise explanation of the achievements during 2025.
Th6 Truste68 for 2025
Anthony Gardiner (Chair)
Robert Plimley e4llce Chalr)
Stephen Miners - deceased January 2026
Lee-Anne Bray
Darren Stephens
Michael Male
Damian Tredinnick
Tanya Leigh-Gilchrist
Frances White Representative Trustee - resigned March 2025
Secrntarylmanager
Lynda Bowden
Accountsnt
Karen Harris
Prlnclpal Offlce
The Gardener's Room, 8oscawen Road, Perranporth, Comwall TR6 OEP
Bankers
Lloy(Js Bank Plc, T Boscawen street. Truro. Comwall TR12QT
NS&I, 1 Drummond G8te, London SW1V 2QX
Sollcltors
Stephen Scown LLP. Osprey House. Malpas Road. Truro. Comwall TR1 1 UT
Independent Examlner
James Hodgson BA (Hons) FCA, Hodgsons, Chartered Accountants, 48 Arwenack Street, Falmouth
TR113JH
Charity Roglstratlon
The Chanty registration number is 300586
Page 2 of20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARITIES
FOR THE YEAR ENDED 31" DECEMBER 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charityrrrust land consists of The Promenade and Car Park, Promenade Garden, Clock
Garden and Lake Garden (also known as Boscawen Gardens). Tywamhayle Garden and the
NamparalRailway Embankment (which includes the British Legion Garden) being the remains of a
former GWR line dosed in 1963.
One Trustee, Damlan Tredlnnlck Is a -Nornlnated Trustee-. appolnted by the Rlght Honourable
Viscount Falmouth. Nominated Trustees serve for lrfe. Frances White, was a 'Representative
Trustee", appointed by Perranzabuloe Parish Councll.
The Charity has made an application to the Charity Commission to incorporate as a Charitable
Incorporated Organis8tion, Pending the results of this application it was agreed with representatives
of both the Viscount Falmouth and Perranzabuloe Parish Council that, due to the proposed changes
lo the constitutlon (accepted by both Parties) there would be no additional appointments as
Nominated or Representative Trustees, pending the result of this application.
The remaining Trustees are known as "co￿pIatiVe Trustees and serve for a term of five years.
When their term has reached its end, they may be re-elected for a further term of five years.
Should a Co-optative Trustee die during their temi of Offi￿ or be removed from that tenn of office,
as detailed in paragraph 12 of the Goveming Document, the Trustees may appoint a replacement
Trustee.
Within the limits prescribed in the Goveming Document the Trustees have full power from time to
time to make regulations for the management of The Charity and for the conduct of their business,
including the summonlng of meetings. deposit of money and th8 safe custody of documents.
The Charlty currently employs 8 pennanent staff: .
Secretaryimanager, responsible for the day to day running of The Charity.
Accountsnt to manage the Charity's finances (part b'me).
7 full and part time employees who tend and take Gqre of the estate and gardens.
In the summer months the Charity employs 1 part time slaff to hire the boats and putting In the Lake
Gardens.
As the village gels busier each year from 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 a5 12,000 daily. Therefore. this has a big impact on ourfree facilities and a lot more lime and
effort need to be dedicated to the toilets, bins, and housekeeping.
The gardeners and their assistants are responsible for raising summer annual bedding plants
(about 10,000 plants per year and 5,000 bulbs) as well a5 the raising of perennial shrubs and
trees. In addition,10,000 wall flowers. polyanthus, primrose are planted for the winter bedding.
We have a display bed which is usually on trend with current happenings. The community
appreclate the gardens and estate. we have people coming from miles away to spend time
enjoying our beautiful gardens. embankment, and lake area.
Page 3 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 31" DECEMBER 2025
The following worf(s and projects were achleved In 2025:.
All works and projects are carried out by Ihe stsff on site. it is unusual to have outside contractors,
and we only use them when something is specialised.
January 2025
The floor in the toilet block in the carparf( was replaced this month, we are hoping it will durable and
hard wearing.
The disabled toilet door was replaced. with the toilet block open to all elements of weather, it has
proven difficult to get doors which are hardwearing and durable but also light enough for use.
February 2025
Very old and woody shrubs and trees were removed from the Lake Gardens near the loilet block for
health and safety reasons. with the original fencing reused and griselinia planted in its place.
March 2025
All the outsides of the buildings were given a fresh coat of paint, ready for Easter. All benches and
blns We￿ painted for Ihe new season and were put out in time for use.
The office stairs were replaced with durable Iroko wood in line with building control requirements.
The end wall was clad with cement boards and a concrete base installed prior to fitting the stairs.
The area was fenced with a discreet access gate, and an inforniation sign about the charity was
added.
In preparation for the future refurbishment of the Lakeside toilets, a mundic test was undertaken.
The results showed no presence of mundic, which was a positive outcome for the building work.
Aprll 2025
In the Willow Garden opposite the car parf(. an 8re8 near the Doctors, Surgery has caused problems
for many years, with people sitting on b18nkets under the windows and affecting privacy. Wlld
grasses and flowers were sown, and a fence added to prevent this.
May 2025
Additional help in the gardens and housekeeping tWiC8 a week for the summer months.
The tsedding plants were put in 8nd were spectacular throughout thé summar season. Around
10,000 plants were carefully raised and tended to achieve this effect, and the displays were enjoyed
by both the local community and visitors to the village. An extensive number of perennial shrubs
and plants were put throughout the gardens.
Old woody shrubs were further cut back eround the bridge in the L8ke Garden, a change welcomed
by the village for improving pedestrian visibility when ￿Ssing the road on the bridg6.
All stsff compSeted their fire safety ano first aid courses during the year. This ensures that staff are
fully trained to respond appropriately in the event of an emergency and helps maintsin a safe
environment for visitors and colleagues.
A particularly high level of algae was present in the lake this year, creating an unsightly
appearance and affecting fish welfare. It was a150 recognised that this would have caused
difficulties for the model boat club and the main boats in Ihe summer months.
Page 4 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARITIES
FOR THE YEAR ENDED 31" DECEMBER 20Z5
Staff designed a simple pulling cart to remove algae during the summer months. As this process is
time-intensive, a pump was additionally brought in prior to the opening of the boating and putting
facilities.
June 2025
Along the embankment walkway, a portion of the Charitys land has been subject to unauthorised
encroachment by an adloining propety. which has been using Ihe land as an access point to that
propety. In order to prevent further unauthorised use and to protect the Charity's propety rights,
boulders have been installed along the embankrnent adjacent to the neighbouring property.
The entrance via Granny's Lane has always been problem
with its gradient and people slipping on the loose stones
and has been addressed numerous times through the
years. A tarmac path with a strong handrail was put in place.
This has solved problem for now and in the future.
A new Iron reduction filter pump was fitted in the carpark
toilets, this has made a massive difference to the blockage,
flow and buildup of brown residue in the cistem and the
toilet pans.
July 2025
The charity received a bequest from a local resident. which was used to purchase two picnic
benches for the new area opposite the Old Bank.
The putting green and boats were open during the summer months, and new modem, bright
signage was purchased, completing the new open look of the gardens.
August 2025
It was a very busy summer with the boats and puttrng, wheelchairs. and showers. The car park was
also extremely busy, with a steadyflow of visitors using the toilets throughout the summer. Additional
staff cover was provided to accommodate this demand.
The Promenade Room floor was replaced, with insulation installed underneath. It is hoped this will
prove eff8Ctive during the wint8r months. as the cold has been an ongoing issue.
September 2025
Wall flowers and bulbs were planted throughout the estste for the winter displays In the garden.
The supply of wall flowers were so healthy this year that we We￿ able to give some plants which
were surplus to other charities within the village.
The bottom of the embankment entrance adjacent to the new ramp was excavated to provide an
off-road hardstanding area for embankment maintenance work.
October 2025
The entran￿ to the carpark was retamacked as there were a several large potholes.
The charity changed its waste collection provider, with the expectati￿ that this will result in reduGed
costs.
Page 5 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 31° DECEMBÉR 2025
November 2025
The display bed for Remembrance Day was appreciated by the communty", it was very fitting and
prepared tastefully. The charity invested in a new backboard which should last for a few years to
come, see below:.
The refurtjishment for the toilets in the Lake Garden started this month, a disabled toilet will be
incorporated within the refurbishment and a welfare room for the staff.
December 2025
The tree surgeon started the thinning out of the embankment trees, The tree surgeon will be
attending 10 times this season to cut and remove densely populated growth. This is all within the
planning permission granted to the Charity by Comwall Counal. It will continue after Christrnas, the
cut wood will be removed by the tree surgeon.
An impressive Christmas tree and additional festive d8corats.ons were installed throughout the
gardens. New light displays were created by staff. supported by the installation of a new electrical
box. Festoon lights and decorations ￿mained in place throughout the Christmas period.
The staff also decorated a tr88 at St Piran's Church for the Christmas tree festival, ours was 1 of 47
that were on display inside the church.
Servlce contracts: are in place for all Fire equipment. Alarm system. Wallgate {hand washing in
the Toilels), the Stairfift in the promenade room, the clock in the Clock Gardens, sanitary waste and
HR legal advisors, in addition, the garden machinery are all seprficed each year.
Page 6 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 3151 DECEMBER 2025
Objectlves, Actlvltles, Perfonnance and Future Projects
The objective of The Charity is to administer the Trusts land io benefit both the 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 incurred in the running ofThe
Charity. After costs, surplus funds may be granted to local Charities and nonprofit clubs.
Rentals and other Incom• -
Tha Promenad•: room Is used for Yoga classes. birthd8y parties and conf8r8nces, with continual
flow of use. Again, this year the Charity are very pleased that the Promenade room was used daily
by 'Grow-change' during school term times, this 18 an extension of schoolSng for students who do
not go to mainstr88m school.
Boats and puttlng In the lake gardens are rented out to the public: there is small Income collected
to cover the wage of the Stsff. Prices are kept low so more people can enjoy.
Beach wheelchalrs: when the 811-terrain wheelchairs are rented, we receive dOna￿onS fortheir use
these are used all year round, the most use 18 in the summer months.
Showers: were opened thls year In the busy summer months, many people mentioned they were
happy about the facility.
Memorlal Leaves: in the boating lake garden have in(yeased. Due to lack of space new criteria
have been set. The person the leaf is dedicated to must have lived in the Parish and taken part in
the community. Each application is considered by the Trustees at their Meetings.
Car Spaelng Rental: there are 30 Car Park Spaces which are rented out to the businesses in the
village. These can be found on Beach Lane: they each bring in a gross income of £350 per year per
space.
Pa8e 7 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 315t DECEMBER 202S
Donatlon8lGrants:
The Charity was able to donate to many charitieslassocialions this year- all was gratefully reGeived
by the community in 2025.
Frogs
Goonhavem Hall
Patient Particlpation group
1st Brownies
Guides
PP Marine Con.
PP Hub
Pain Clinic
RVS Good
Companions
Mental
Health Support
Grou
pips
Rainb¢)WS
PP Tennis Club
Memory Café
Coastal Roots Church
Acom Child
Friends of St. Piran
Church
Perranporth Players
Natter Chatter
Comwall Old Society
Community Kitchen
Museum Trust
Perran Bay Care home
Memorial Hall
PP Methodist
Peffanporth SLSC
Table Tennis
Goonhavern
Bolingey
hts
H8lv8or Court
Art and Well being
Rugby Club
Micros
Rugby Club
Junior
Perranporth Art Group
Perranporth
hts
Goonhavem AFC
Skate Part(8olenna
St Piran Trust
Page 8 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 31st DECEMBER 2025
Future Projects: .
Planning pemission has been granted for the felling of trees on the embankment. This is a
5-year plan to thin out the trees to allow light so other treeslshnjbs will be allowed to flourish.
The Gardenerfs Room roof will need to bo r•placed in the future. as it has been r8paired
many times and needs a more pemanent fix. The Gardenerfs Room will be updated so it
more user friendly.
The toilets in the lake gardens will be finished early spring. With a concreted area behind the
toilets Sn the cornpound for ease when working.
As the Memorial Tree is nearly full there are plans for an additional area within the gardens
by Ihe Bowling Club.
Remedial electric81 work will need to be done in the dock gardens to replace the electrical
feed into the clock. This work will need to be done early spring as it will involve trenches
through the garden8.
Opposite the bog garden in the lake gardens there Is a large seating area vthich keeps getting
flooded. This will need to be address Sn the earty spring as it is now getting to be a concem.
The bench seats In the Clock Garden ￿lch have wooden tops, these have been replaced
several times in the past, a more permanent repair will be done with slabs.
Trust••lChalr
Anthony Gardiner
Flnanclal Revl•w for 2025
The Charity maintains general reserves in excess of 6 months of expenditure which are held in the
bank. The reserves are used purely for the ongoing operation of the Charity's objectives.
Due to th8 work nec8ssary on repair5 on office stairs, car park toilets and the Lake Garden loilets
2025 results showed a loss of £9,121 {2024 . profit £79,385).
Unrestricted reserves at 31 December 2025 remain healthy at £895,981
K Harris FCCA (Accountant)
Page 9 of20

THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARMES
FOR THE YEAR ENDED 31" DECEMBER 2025
INDEPENDENT EXAMINER'S REPORT
Independent Examlnerfs Report to the Trustses of Perranporth Gardens Charities
I report to the charity trustees on my examination of Ihe accounts of the tharity for the year
ended 31 December 2025 which are set out on pages 10 to 18
Responslbllitles and basls of report
As the charity's trustees you are responsible for the prepara1j1￿ of the accounts in accordance
with the requirements of the Charities AGt 2011 ('the Act,).
I report in respect of my examination of the charity's accounts carried out under section 145 of
the Act and in carrying out my examination I have followed all the applicable DireGtions given by
the Charity commissi(￿ under section 145(5)(b) of the ACL
Independent examlnerfs statement
The charity's gross income exceeded £250,000 and l am qualified to undertake the examination
by being a qualified member of the Institute of Chartered Accountants in England and Wales.
I have Gompleted my examination. I confim that no materfal matters have come to my attentlon
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 charity as required by sectlon 130 of the
Act., or
2. the accounts do not accord with these records: or
3. the accounts do not comply with the applicable requirements concerning the form and
content 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 auoss 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.
James Hodgson BA (Hons) FCA
Hodgsons
Chartered Accountants
48 Arwenack Street
Falmouth
TR11 3JH
Page 10 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTh GARDENS CHARITIES
FOR THE YEAR ENDED 31" DECEMBER 2025
STATEMENT OF FINANCIAL AcfiviTIES FOR THE YEAR ENDED 31 DECEMBER 2025
Total 2025
Unrestrlcted
Funds
Total 2024
Unrestrirted
Funds
Notes
INCOME AND ENDOWMENTS
Donations, Grants and Legacies
Charitable Activities
Income from Investments
1,452
489.005
8,346
905
468,534
.294
TOTAL INCOME
498,803
477.733
EXPENDITURE
Charitable Activities
Governance and Support Costs
Depreciation & Amortisation
431.192
64,835
11,897
334.524
51,030
12,794
TOTAL EXPENDITURE
507,924
398,348
NET INCOME I (EXPENDITURE)
{9,1211
79,385
TOTAL FUNDS BROUGHT FORWARD
905.102
825,717
TOTAL FUNDS CARRIED FORWARD
17
895,981
Page 11 of 20

THE REPORT AND ACCOUNT5 FOR PERRANPORTH GARDENS CHARITIES
FOR THE YEAR ENDED 3151 DECEMBER 2025
BALANCE SHEEfAS AT31 DECEMBER 2025
Totsl 2025
Total 2024
Notes
FIXED ASSErs
Tangiblea55ets
li
322,461
325,061
CURRENT ASSETS
DebtOf5 and prepayments
Cash in 8ankand at Hand
12
13
15,082
568,990
584,072
12,856
601,984
614,840
CREDITORS: Amounts falllng due wlthln one year
14
110,5521
134,7991
Net Current Assets
573.S20
580,041
Net Assets
17
895.981
905,102
FUNDS OF THE CHARITY:
Unre5trlrt•d InoJm• lunds
Unrestricted funds
16
895 981
905 102
Trtal Funds
895,981
905,102
These Financial Statements were approved by the Trustees on . 2K ￿_
Mr A Gardiner, Chair
The notes on pages 14- 20 form an inlegral part of these financial statements
Page 12 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARITIES
FOR THE YEAR ENDED 31" DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS
Statuto
Information
Perranpoth Gardens Charlttes Is an unlncLYpyaled charty reglstered wth the Charity Commlssion in England.
The regislered office •ddress Is The Gardenerfs R(w, 80scawen Road, Perranporth. Cornwall TR6 OEP
The registered number is 300586
The Charlty wa8 fomied by a merger in 1937 beiween th8 foNowing charities :. Th¢ Duchy Tru8L The Williarn5 Tw8t,
The Bus House Trust and Boscawen Recrealicrf) Grourmj. The RaiW Embankmenl is also now included which was
given to The Charity in 1983.
These flnanclal ststements cover an Ind￿ldUal entty.
B•sl$ of pr•p•rntlon
The Charity constitutes a public benefit enlity as defin&J by FRS 102. Th8 finanaal statement5 h8ve been proparfrd
accordance with Accounting and Reporting by Charities.. Statement of Recommended Practice applicable to charitlès
preparing their accounts in accordance with the Financial Re￿￿'n9 Standard applicable in the UK and Republic of
Ireland IFRS 1021, the Financial RerM)rting Standard applicable in the United Kingdom and Republic of Ireland {FRS
1021. the Charltle8 Act 2011 and UK Generally Accepted Practsce
The flnanclal statements ar8 pr8pared on a golng concem bas[$ under the hl$lorfcal cost conventlon. The fin8ncSal
statements are prepared In sl&rling which i¥ the functional cxjrrency of the charity and rounded to the nearest £
The slgnfflc8nl 8ccounling policies applied in the prep8ration of these financial 5taiements are set out below, which have
b8en con3lstently applled to all years presented unless olhen¥ise ststed
C•*h Flow St•t•m•nl
A Cash FIN Statement 15 ifK*thd tr) excess
Golnq Con¢•rn
The Trustees have concluded that there are no material uncArtainties aboul the Charity's ability to continue as a going
concern as the Charity holds sub8lanlial reserves. and rf these are r>)mpared against known and anlicipaled levels of
Ilablllties expected lo be faced by the Charity they ale confident that there is no signmcant rfsk of any financlal fallure.
Ch•nTt•bl• Ineom•. hlon•t•ry Don4tlon$, L•p•cles and Don•t•d Goods and Seryle•s
All ehorilabk8, donation and legacy income is included in the statèmenl of financial activities when the Charity 18 legally
enlitl8d to the income and th• amount can b8 quantiffied vthh reasonable acoJr8cy
Donated gc(Jds or $8rvices are rM)t valued on receipt unles8 a valuation is deemed necessary by the Trustees due to
malerldlSty. All In￿￿8 recelve(l as 8 resull of such aon01￿nS ￿ Incktded a5 other charrtable incomè 8$ above.
Investment Incom8 Is recognb5ed on a rèceNable basi5
Gr•nt Incom•
Grant income is recognised when the Charity has an entitlement to the fvnds and any conditions Ilnked to the grants
have been mel. Where perfomance conditi'ons are attached lo the grant and are yel to be m8L the income is
recognised as a liabillty and included in the Balance Sheet as defefr&J income to be released
Govemment Grants are re¢wnlsed based ￿ the perfomiance mryjel and mgasured at the fair value of the asset
received or receivable. All govemment grants are recognised during the peri(¥Js in which the PerfO￿nanCe related
conditions have been met.
Page 13 of 20

THE REPORT AND AccouKfs FOR PERRANPORTH GARDENS CHARITIES
FOR THE YEAR ENDED 315t DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (Cont)
Expgndlture
l expend'rture is accounted for on an accruals ba¥is and h8s been induded under expense catagorlès that aggregate
all costs for allocalion to actsvrties. Where ￿St$ cannol be direclty attn'buted lo particular activilies Ihey have been
allocatéd on a basis conslstent with the use of Ihe resources.
Governance and Support C08ts are those ctssts incurred in compli8nce v*lth constitijtsonal and statutory requir&m8nts
and wth th8 management and administraty'on of the Charity
Tax•tlon
Th8 Charity is an exempl charity within the meaning of schedule 3 of the Charities Act 2011 and 1$ Considered to pass
the tests set oul in Paragraph 1 Schedule 6 Finance Act 2010 and therefore rt meets the definiuon of a charitable
company for UK corporation tax purF4)ses
T•nqlbh Flx•d A¥s•ts
Individual fixed assets are recorded at cost, 1885 any subsequent accumulated depreaatson 8nd Impalm)ent costs
Deprncl•th>n and •mortlsatlon
Depreclatlon 1$ provided on tsngible fixed assets as lo wrlte off the ¢osi of valuation, les$ any estlmaled re8ldual
value, over Ihelr expectsd useful econ¢￿iG life a$ follows
A•••t Cl•••
Buildlngs and renovatlon$
Plant, mathinery and solar pano18
Office Equipmenl
D•pr•¢latlon m•thod and rat•
2.OOYD $tr8ighl lina on cost
20.00% straight Ilne on cost
33.33% Straighl line on cost
Debtors
Tr8de and other debtors are rgcognis8d at thè 88ttlemenl 8mount due after any trade dlscounl offered. Prepaymènts
ara valued at the 8mounl prepald nel of any trade dlscounts due
Credftorn
Creditors are recognised where the Charity has a presenl oLquation results.ng from a past event that will probably
result In the tran8feT of funds to a third paty and Ihe amount due to sett5e the obligation can be measured or estimated
rellably. Credltors are rK￿rnallY reLwnised at their settlement amount after allowing for any Irade d15counls due
C•*h •t b•nk and lft H•nd
Cash al bank and In hand Includes ¢88h and 8hort temi hlghly Ilquld Inve8trnents wlth a short maturity ol three rnonths
or1888 from trlo date of a¢qul8lUon or opening of the doposll or simllar account
Funds
Unreslrlcted lund$ are general lunds that are available for use ai Ihe Trustees. disGrelion.
De¥lgiiaivQ funtt5 01 £270.QOQ are Un￿Sin￿8￿ Wnds Ihal have been designated by the Trustees for fvtufe projact
work as necessary on the sea wall. There are no specific commrtmenls or timings for this Wofk al this time.
P•nslons and otherpost r•tlrement obllq•tlons
The Charity operates a defined contribulion 5cheffle where fixed ¢onln"butions are paid into a pension fund and the
Charity has no legal or ¢onslnJctive obligation to pay further contr11￿tions even rf the fund does not hold sufficlent
assets to pay all tho omr4oy09$ thè b8n¢fits relating to omploy¢e sorvi¢o in the current and Prior p8riod8.
Contributions to defined contr1t￿tion plans are recognised in thg Statement of Financi81 ACtiv￿eS ¥then they are due.
If contribution payments exceed the contrlbJlton due for the service, the excess is recognised a5 a prepayment.
Page 14 of20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARITIES
FOR THE YEAR ENDED 31" DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (Cont)
Totsl 2025
Unrestrirted
Funds
Totsi 2024
Unre5trirted
Funds
2 Income from DonatloTrs Grants and Le ades
Donations from Individuals
1,452
9)5
1,452
905
3 Income from Charftsble Actlvltles
Car Park
Toi lets and Showers
MÈeting Room and Office
Beach Lane
Bowling Club, Boating Lake and Putting Green
470,419
452,338
6n
5,140
7,50)
6,438
8,750
468,534
4 Income from Investments
Other Investment Income
8,294
8,294
Total Income
498,￿3
477,733
Page 15 of 20

THE REPORT AND ACCOUNT5 FOR PERRANPORTH GARDENS CHARITIES
FOR THE YEAR ENDED 31st DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (Cont)
5 Ex endlture on Charftable Artlvltles
Totsl 2025 Totsl 2024
Unrestslcted Unre5tr1cted
Car Park
Gardens
Toilets and Showers
Meeting Room and Office
Donations
29,1
267.925
36.131
69,Ir2
28,846
24,729
2[￿,856
45.057
33,092
24,79)
431.192
334,524
6 Governance and Su
Staff Costs
Wages and Salarie5
Soclal Security Costs
Penslon Costs
ort Costs
42,251
4,657
38,736
2,765
870
Training
Independent Examlners Fees
Legal Fees
Serylce Contracts
I,Q￿S
1421
1.270
6,224
2,111
L487
5,166
4,120
12,5141
4,362
Rates
OtherG0Vernan￿ Costs
64,835
51,030
7 OtherEx endlture
Depreciation and amortisation
11.897
12,794
8 Trustees Remuneratlon and ex
No Trustees have re￿iVed any remuneration orreimbursed expenses from the Charity duringthe year
nses
Pa8e 16 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 31° DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS {Cont)
9 Staff Casts
The awe8*e a)sts were xl0lltr￿.
Wa8es and salarSe5
Sodèl Securfty Costs
Pension costs
Tatsl Staff Costsfvneffts
211S14
23,314
4,477
215,537
4,843
235,7E6
The monthly average numberof persons linduding senior rnana8ementteaml employed by the tharlty duringthe year expressed as
lull time equivalents was as follows..
IIY14No.
Number ofemployees
No employee received emoluments ot more than £&l(YXldurin8the ye¥.
10 T￿￿tIon
The Charity is a re81Stered tharfty and is1he￿I0￿ exempl from tsxation.
11 Tan
5bl• Flxed A￿ts
Ildlnp md MKhlnery
RenOYott￿ts ¥￿501
Equlwnert
Depreaation rnte
At Ilanuary 2025
Additions
At 31 Deomber 2025
L049
471,OY
9,297
,351
3,443
Depredailon
At ljanuary 2025
Charge foryear
61824
7,574
n3
79,295
3,936
83,231
2,874
JS7
3,261
145,993
11,897
7,
Net 8ookValue
At 31 De￿rnber 2025
At 31 De￿mber 2024
I,CA9
LIM9
315,ClJ5
314,
6,225
8,561
182
322,461
325,C61
Page 17 of20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 3151 DECEM8ER 2025
NOTES TO THE FINANCIAL STATEMENTS {tht)
12 O•btoYs
Trade Debtor5
Prepayments
Other Debtor5
11,141
3,941
3.121
835
13 Cash and Cash E ulvalents
Cash at Bank
56&99)
1,984
14 Cr•dltars- amounts fallln
due wlthln on•
Trade Credltors
PAYE, Sodal Securlty and Penslons
VAT
Accruals
17,988
13.E041
L752
3,114
10,552
34,799
15 Penslon and Otherschemes
Defined Contribution Penslon Scheme
The Charlty operates a deflned contribution stheme. The pensbon cost th)rie for the yeaf represents contrlbutlon5
payable by the Charity to the scheme and amounted to E4.47712024- £4.8431
Balan￿
l January
Bal￿te at
31 Decemb•r
Incomlng
Resou￿e$
Resotsr(es •xpend•d
Trnns1•
Unrestricted Funds
General
Designated
Total Funds
1685,1021
1220,C
I￿5.102
(498,&)31
507.924
150,tu)I
1725,9811
117J,Cml
1895,9811
498,￿3
507.924
Balarte at
ljanuary
Balanle
31 December
Incomln8
Resou￿5
Resources
expended
Transfers
Unrestricted FLrnds
General
Deslgnated
Total Funds
IrJ)5,717)
1220,Ctoi
1825,7171
1471.7331
1685.1021
1220,troi
1gJ5,1021
1477,7331
P3ge 18 of20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARITIES
FOR THE YEAR ENDED 31* DECEMBER 2025
NOTES TO THE FINANCIAL STATEMENTS (Cont)
17 Anal Is of Net Assets Between Funds
Unrestrlcted Funds
Genernl
DesS￿atrd
Tangible Fixed a￿etS
Current assets- Bank
- Debtors
Current Ilabllltles
Total Net Assets
322.461
298,
,céi
110.5511
625,981
322,461
568,
,081
110,5511
895,981
270,CO)
270.[
Unfes￿rted Funds
Gener41
DesI￿atrd
2024
Tanglble Flxed assets
325,￿1
325,1￿1
Current a55ets- Bank
- Debtors
Current Ilabllltles
Total Net Assets
381,984
220,(
601,984
12,856
134,7991
905,102
134,7991
685.102
220,CfA)
18 Ststement of Casmlow
Operatlni Artlvltles
Receipt5 from customers
Payments ta s(tppliers and employees
Cash reoipts from other operating artivlties
Net Cash Flows fram Operatlng Actl¥ltleJ
584.279
580,511
1547.7161
167,8601
131,2901
1388.1701
169,5101
102131
Investlni Artlvltle$
Payment for property, plant arld equipment
Net Cash Flows from Investln8 Adi¥ttles
192971
193971
114,9791
114J791
Flnanclnl Actlvltles
Interest Income
Net Cash Flows from Flnandn8 Actl￿tIeS
7.599
8,294
8394
7,599
Net Cash Flows
P2.9941
96,146
Cash and Cash Equlvalents
Cash and cash equlvalents at beginning of period
Net change in cash for period
Cash and cash equivalents at end of period
601.984
132.9941
568990
96.146
801,984
Page 19 of 20

THE REPORT AND ACCOUNTS FOR PERRANPORTH GARDENS CHARMES
FOR THE YEAR ENDED 31st DECEMBER 2025
NOTES TO ThE FINANCIAL STATEMENTS (CC￿t)
19 Inde
ndent Examlnels Fees
Independent Examlnatlon Fees reduced due to overaccrual In prÈvlous year
1,320
ZO Related Pa
Tra￿￿tIOnS
The Tru5tee5 held car park pemiits duringthe year to enable Trustees to attend the Charity as required.
21 Post balance sheet e¥ert
The conversion of the charity to a Charitable Incorporated Organisation ICIOI is expected to be completed by
August 2026.
Page 20 of 20