|
REGISTERED CHARITY NUMBER: 701963
: |
Report of the Trustees and Unaudited Financial Statements for the Year Ended 30 June 2025 THE PROVINCIAL GRAND CHARITY OF THE PROVINCE OF DERBYSHIRE
Hadfields, Chartered Certified Accountants Commerce House Chatsworth Road Chesterfield | Derbyshire S40 3IZ
-
The Provincial Grand Charity of The Province of Derbyshire
-
_ Contents of the Financial Statements for the Year Ended 30 June 2025
Page Report of the Trustees | Independent Examiner’s Report 2 Statement of Financial Activities 3 Balance Sheet 4 Notes to the financial Statements 5 to 8 Detailed Statement of Financial Activities 9
-
THE PROVINCIAL GRAND CHARITY OF THE PROVINCE OF DERBYSHIRE
-
Report of the Trustees for the Year Ended 30" June 2025
-
The trustees present their report with the financial statements of the charity for the year ended 30th June 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting
-
“by Charities’ issued in March 2005. REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number
701963
Principal address Derby Masonic Hall 457 Burton Road
Littleover
Derby Derbyshire DE23 6XX
Trustees IR Copestake G M Sisson N M Jomlinson
Independent Examiner Clare Farmer ACCA Hadfields, Chartered Certified Accountants : Commerce House
Chatsworth Road Chesterfield Derbyshire $40 3JZ
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document The charity is controlled by its governing document, a deed oftrust, and constitutes an unincorporated charity. Risk management The trustees have a duty to identify and review the msks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. ON BEHALF OF THE BOARD: Gee _rastee Date: November 2025
Page |]
-
Independent Examiner's Report to the Trustees of The Provincial Grand Charity of The Province of Derbyshire
-
| report on the accounts for the year ended 30" June 2025 set out on pages three to nine.
-
Respective responsibilities of trustees and examiner The charity's trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit
-
_ is not required for this year (under Section 144(2) of the Charities Act 2011 (the 2011 Act)) and that an independent
-
~ examination is required. It is my responsibility to:
-
= examune the accounts under Section 145 of the 2011 Act
-
_ > to follow the procedures laid down in the General Directions given by the Charity Commission (under Section 145(5)(b) of the 2011 Act); and
-
- to state whether particular matters have come to my attention.
-
Basis of the independent examiner's report My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the
-
evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present
-
a ‘true and fair view ' and the report is limited to those matters set out in the statements below. Independent examiner's statement In connection with my examination, no matter has come to my attention: (1) which gives me reasonable cause to believe that, in any material respect, the requirements - to keep accounting records in accordance with Section 130 of the 2011 Act; and - to prepare accounts which accord with the accounting records and to comply with the accounting requirements of the 2011 Act
have not been met; or
- (2) to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.
Clare Farmer, ACCA Hadfields, Chartered Certified Accountants Commerce House Chatsworth Road Chesterfield Derbyshire 940 35Z
Date: | November 2025
Page 2
-
THE PROVINCIAL GRAND CHARITY OF THE PROVINCE OF DERBYSHIRE
-
Statement of Financial Activities for the Year Ended 30" June 2025
==> picture [2088 x 1459] intentionally omitted <==
----- Start of picture text -----
||||||||
|---|---|---|---|---|---|---|
|||2025|2024|
|Unrestricted|Restricted|Total|Total|
|Funds|funds|funds|funds|
|||Notes|£|£|£|£|
|INCOMING RESOURCES|
|-|Incoming|resources|from|generated|funds|
|Voluntary|income|8,731|6,955|15,686|12,731|
|Investment|income|2|50,058|-|50,058|54,950|
|Investment|disposals|29,903|-|29,903|(4,156)|
|Total|incoming|resources|88,692|6,955|95,647|63,525|
|RESOURCES|EXPENDED|
|Expenditure|
|Donations|and|expenses|(70,340)|(10,161)|(80,501)|(92,879)|
|NET INCOMING/(OUTGOING)|
|RESOURCES|18,352|(3,206)|15,146|(29,354)|
|RECONCILIATIONS|OF FUNDS|
|Total|funds|brought forward|1,397,323|14,380|1,411,703|1,441,057|
|TOTAL FUNDS|CARRIED FORWARD|1,415,675|11,174|1,426,849|1,411,703|
----- End of picture text -----
The notes form part of these financial statements
Page 3
7
- THE PROVINCIAL GRAND CHARITY OF THE PROVINCE OF DERBYSHIRE
Balance Sheet At 30" June 2025
| 2025 | 2024 | |||||
|---|---|---|---|---|---|---|
| Unrestricted | Restricted | Total | Total | |||
| Funds | fands | funds | funds — | |||
| Notes | £ | £ | £ | £ | ||
| CURRENTASSETS | ||||||
| Trvmctonmits | 4 | 1,245,443 | - | 1,245,443 | 1,215,540 | |
| Debtors | 5 | 39,463 | = | 39,463 | 44.562 | |
| Cash atbank | 138,097 | 11,175 | 149,272 | 157,561 | ||
| 1,423,003 | 11,175 | 1,434,178 | 1.417.663 | |||
| CURRENT LIABILITIES | ||||||
| Amountsfallmeduewithmoneyear | 6 | (7,329) | = | (7,329) | (5,960) | |
| NETCURRENTASSETS | 1,415,674 | 11,175 | 1,426,849 | 1,411,703 | ||
| NETASSETS | 1,391,674 | 11,175 | 1,426,849 | 1,411,703 | ||
| FUNDS | 7 | |||||
| Unrestrictedfund | : | 1,415,674 | 1,397,323 | |||
| Restrictedfund | 11,175 | 14,380 | ||||
| - | TOTALFUNDS | 1,426,849 | —‘11,411,703 | |||
| The financialstatementswereapprovedby | bytheBoardofTrusteeson | November2025 and | 2025 andweresignedon | onitsbehalf | ||
| by: : |
||||||
| Yio.ALLOA - G/M Sisson-Trustee- |
|
N Tomlinson - Trustee
The notes form part of these financial statements
Pape 4
- THE PROVINCIAL GRAND CHARITY OF THE PROVINCE OF DERBYSHIRE
Notes to the Financial Statements for the Year Ended 30" June 2025
-
ACCOUNTING POLICIES
-
Accounting convention The financial statements have been prepared under the historical cost convention and in accordance with the Charities Act 1993 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities. Exemption from preparing a cash flow statement Exemption has been taken from preparing a cash flow statement on the grounds that the charity qualifies as a small charity.
Incoming resources
-
All incoming resources are included on the Statement of Financial Activities when the charity[is] legally[entitled][to] the
-
_ income and the amount can be quantified with reasonable accuracy.
-
Resources expended Expenditure 1s accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Taxation
The charity 1s exempt from tax on its charitable activities.
==> picture [2050 x 911] intentionally omitted <==
----- Start of picture text -----
Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise
when specified by the donor or when funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
2. INVESTMENT INCOME
2025 2024
£ £
Investments 47,298 52,964
Deposit account interest 2,760 1,986
50,058 54,950
----- End of picture text -----
- TRUSTEES’ REMUNERATION AND BENEFITS There were no trustees' remuneration or other benefits for the year ended 30th June 2025 (2024 Nil) Trustees’ Expenses There were no trustees’ expenses paid for the year ended 30th June 2025 (2024 Nil)
Page 5
| |
-
THE PROVINCIAL GRAND CHARITY OF THE PROVINCE OF DERBYSHIRE
-
Notes to the Financial Statements for the Year Ended 30" June 2025 (continued) 4 INVESTMENTS
==> picture [1965 x 969] intentionally omitted <==
----- Start of picture text -----
2025 2024
£ £
Listed Investments: Shares 1,179,265 1,174,137
Other Investments: Cash with Brokers 66,178 41,403
1,245,443 1,215,540
Listed Investments at Cost:
£
At 1 July 2024 2024 1,174,137
Additions 316,165
Disposals (311,037)
At 30" June 2025 30" June 2025 June 2025 2025 1,179,265
----- End of picture text -----*
Listed Investments at Cost: At 1* July 2024 2024 Additions Disposals At 30" June 2025 30" June 2025 June 2025 2025
- The market value of the Investments as at the 30™ June 2025 was £1,219,248 (2024 £1,237,514). The results for the year include an adjustment of £18,592 that corrects the 30" June 2024 investment values that were mis-stated in the investment managers report.
| Other Investments: Cash | ||
|---|---|---|
| 2025 | 2024 | |
| £ | £ | |
| Cash with brokers | 66,178 | 41,403 |
| 5. DEBTORS:AMOUNTSFALLINGDUEWITHINONE YEAR | ||
| 2025 | 2024 | |
| £ | : | |
| Loans | 24,000 | 24,000 |
| Other debtors | 15,463 | 20,562 |
| 39,463 | 44562 |
Page 6
==> picture [2071 x 2430] intentionally omitted <==
----- Start of picture text -----
THE PROVINCIAL GRAND CHARITY OF THE PROVINCE OF DERBYSHIRE
Notes to the Financial Statements for the Year Ended 30" June 2025 (continued)
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£ =
Creditors 7,329 5,960
Other creditors
-
7,329 5,960
7. MOVEMENT IN FUNDS
Net
movement in
|
At 01.07.24 funds At30.06.25
£ £ £
Unrestricted funds
General fund 1,397,323 18,352 1,415,675
Restricted funds
Restricted funds 14,380. (3,206) 11,174
TOTAL FUNDS 1,411,703 15,146 1,426,849
Net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund $8,692 (70,340) 18,352
Restricted funds
Restricted funds 6,955 (10,161) (3,206)
TOTAL FUNDS 95,647 (80,501) 15,146
----- End of picture text -----
==> picture [115 x 41] intentionally omitted <==
----- Start of picture text -----
Page 7
----- End of picture text -----
-
EXPENDABLE ENDOWMENT FUND
-
In 2011 £100,000 was placed with the Foundation Derbyshire as an Expendable Endowment Fund which was matched by Government Grassroots funding of a further £100,000. Additional placements in 2014 totalling £135,000 received matched funding totalling £67,500. Total funds were therefore £402,500. Foundation Derbyshire prepares accounts to 31‘ March each year. The value of the funds at 315t March 2025 were £440,996 (2024: £468,650). Grants made during the year to 31° March 2025 were £19,518 (2024 £21,707).
Page 8