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2026-04-05-accounts

REGISTERED CHARITY NUMBER: 1000175

Report of the Trustees and Unaudited Financial Statements for the Year Ended 5 April 2026

for

Jill and Norman Franklin Trust

JBC Accountants Limited Chartered Accountants 3B Lockheed Court Preston Farm Stockton on Tees TS18 3SH

Jill and Norman Franklin Trust lill and Nor￿￿￿ Frat)klin at their wedding in 1953

In memory of Jill Franklin (1928 ~ 1988)

Obituary from the Guardian , Friday 1 April 1988

THE death of Jill Franklin at only 59 has robbed the world of architectural history of one of its most distinguished practitioners.

The daughter of a senior civil servant in the Treasury she read Greats at St. Hugh’s College, Oxford and subsequently worked as a typographer and designer for Chatto and Windus. She married Norman Franklin of Routledge and Kegan Paul in 1953, and it was while their four children were growing up that she began the study of art history as an extra mural student of the University of London, by way of an intellectual diversion. Her exceptional ability was swiftly recognised by Margaret Whinney, and she went on to study for a Ph.D. at the Courtauld under the supervision of Nikolaus Pevsner.

The thesis she wrote then on the planning of the English country house became the basis of The Gentleman’s Country House and its Plan 1835-1940, published in 1981, a scholarly and exhaustive study. She described the refinements of planning which followed the polarisation of society into distinct classes, and the changing manners and the developing domestic technology of the time.

The research for this involved the study of the architects’ drawings, house visiting, and interminable reading of professional periodicals and building magazines, as well as the literature and many volumes of reminiscences written during this period. All this material was analysed, the houses separately described, and their plans meticulously redrawn to scale. It is a book which is constantly referred by her fellow architectural historians and those studying the sociology of the nineteenth and early twentieth centuries.

In 1973 she took up the post of tutor in the history of art and architecture with the Extramural Department of London University and later became a voluntary worker with the Camden Bereavement Service. Despite these calls upon her | time she was an enthusiastic member of the Victorian Society and organised each year memorable expeditions to country houses, during which the members were encouraged to contribute to a continuing discussion of planning and design. The care she took in arranging these visits made them most instructive and enjoyable, and they were always over-booked. She had recently been working on a new book on the development of lodges and gatehouses which promised to be as widely researched and innovative as that on the country houses. and it is sad that this cannot now appear.

Jill Franklin will probably be best remembered by her colleagues for her constant encouragement and readiness to talk over either major problems of interpretation of material, or interesting snippets of information which might turn out to be of importance. The value of such a friend is hard to express. She was greatly loved and is missed dreadfully.

Jill Allibone

In 1980 she was operated on for cancer, and in 1988 she died of septicaemia brought on by the lack of lymphatic glands in the armpit just after her 35th wedding anniversary, and just before her 60th birthday.

Trust Founder and Benefactor, Norman Franklin (1928 ~ 2023)

The founder, chairman of trustees and benefactor of the Jill Franklin Trust, Norman Franklin, died on 1 January 2023, just shy of his 95th birthday. We have renamed the trust to honour his memory

Norman Franklin was the youngest of four children and the only boy, born into a prosperous North London Jewish family. Norman was sent to prep school at seven. From Charterhouse, he went up to Balliol College, Oxford, where he read chemistry.

After university. Norman Franklin joined the family publishing firm, Routledge & Kegan Paul, where he worked until his retirement on the takeover of the company. Norman took over running the company after his father’s sudden death in 1961. He oversaw a golden era in the company’s history, publishing books by some of the great post-War thinkers, including Bertrand Russell, Edmund Husserl, Theodor Adorno and Carl Jung, making the house a hotbed of left-wing ideas in an era when serious academic publishing was undertaken by independent publishers. He also oversaw the expansion of the business into America and Australia, and the development of new areas of publishing including the Rough Guide brand and Pandora, a feminist imprint.

Norman met his first wife, Jill Franklin, through publishing at a Society of Young Publishers meeting when she was a designer at Chatto. Sadly, two months after the enforced retirement, Jill died suddenly, Norman established the trust in her memory. Norman was the driving force behind the trust for many years and was Chairman until his death. He had a strong vision to help unpopular causes where fundraising is harder, and often led the way with his funding decisions, leading others to follow suit.

He married Carol Gardiner, a copy-editor from RKP, in 1989. He outlived her too, because she died in 2007. Very soon after her death, Norman, aged 89, did a charity abseil down the outside of Guy’s hospital to raise funds for the hospice where Carol died.

Norman was also closely involved in a number of charities, sitting on their boards, giving help and advice and supporting them himself.

Norman was a devoted cyclist. Many of the charities we have supported, all over the country, will be familiar with Norman visiting them by bicycle. In older age he used an electric bike. In 2017, aged 89, Norman and his sons cycled from Land’s End to John O’Groats, raising £120,000. In 2021, he switched to an electric tricycle on medical advice. In November 2022, a mishap on the tricycle caused a broken hip from which he sadly did not recover.

Norman is survived by his four children, seven grandchildren and four great-grandchildren

We have renamed the trust to reflect the memory of both Jill and Norman.

Jill and Norman Franklin Trust

Contents of the Financial Statements for the Year Ended 5 April 2026

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Cash Flow Statement 9
Notes to the Cash Flow Statement 10
Notes to the Financial Statements 11 to 15

Jill and Norman Franklin Trust

Reference and Administrative Details for the Year Ended 5 April 2026 TRUSTEES Andrew Cecil Franklin Samuel Alexander Franklin Thomas N Franklin Daniel Thomas Taylor Franklin PRINCIPAL ADDRESS 7 Boscastle Drive London NW5 1EE REGISTERED CHARITY 1000175 NUMBER INDEPENDENT EXAMINER JBC Accountants Limited Chartered Accountants 3B Lockheed Court Preston Farm Stockton on Tees TS18 3SH BANKERS CAF Bank 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ INVESTMENT MANAGERS CCLA Senator House 85 Queen Victoria Street London EC4V 4ET

Page 1

Jill and Norman Franklin Trust

Report of the Trustees for the Year Ended 5 April 2026

The trustees present their report with the financial statements of the charity for the year ended 5 April 2026. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives

The Trust is a grant-making trust with powers to give money for any charitable purpose. We aim to support organisations working in the poorer regions of the UK (especially NE England) who work with:

Additionally, we will provide grants for the restoration of architecturally significant churches anywhere in UK. This is in particular reference to Jill's work as an architectural historian.

Grant Policy

The trust's funds are currently fully committed and we are not currently inviting requests for funding, with the exception of small grants for the restoration of churches.

The Jill and Norman Franklin Trust has continued its policy of giving a smaller number of larger grants (up to £45,000 per year) and is supporting charities which improve the lives of people in the North East of England and Central Scotland.

The Trust receives income from investments and donations and makes grants from both capital and income. We are granting a proportion of our capital in recognition of

Public benefit

We have considered the Charity Commission's guidelines on what is a public benefit and we consider that all our grants fall under this rubric.

Mental Health and Learning Difficulties: ensure that our beneficiaries' clients are more likely to live a satisfying life. Asylum seekers : we help a fraction of those suffering because of the Government's restrictions forbidding them to work and so help to remove their need to beg, which affects the wider community, preventing delinquency, begging, starvation and ill health.

Desistance from crime : research has shown that the desistance rate for prisoners who have received a grant for an educational course is double that of those prisoners who have not undertaken distance learning. Support for disengaged youth helps keep them from serious crime and imprisonment.

Women's Aid : We are supporting women and families who have suffered from and are at risk of domestic violence. We seek to support women and families to keep them safe from harm, to survive their trauma and to rebuild their lives. This supports vulnerable people in society.

LGBT+ People : We are supporting marginalised members of the LGBT+ community particularly in relation to their health and welfare. This supports vulnerable people in society.

Other Registered Charities : We gave a number of smaller grants to registered charities close to our founder's heart in fields of preservation of cultural heritage, promoting cycling and providing and supporting education.

Page 2

Jill and Norman Franklin Trust

Report of the Trustees for the Year Ended 5 April 2026

OBJECTIVES AND ACTIVITIES

Grantmaking

The four principal fields in which we have been providing grants are:

A nalysis of our grants by category

Please note, some of our grants could be placed in more than one sector, for example, our grant to Wearside Women in Need is to fund a mental health link worker, but we have categorised this grant as Women's Aid not Mental Health.

Analysis of our Grants by UK Region

Page 5

Jill and Norman Franklin Trust

Report of the Trustees for the Year Ended 5 April 2026

OBJECTIVES AND ACTIVITIES

Grants of more than £10,000 to any one charity in the year:

Charity Category UK Region Grant (£)
Prisoners Education Trust Desistance National 26,200
The Bike Project Refugees National 22,500
LGBT Healthy Living Centre Mental Health Scotland 43,000
Ubuntu Womens Aid Scotland 42,000
Blyth Star Enterprises Mental Health NE 34,000
Fightback Refugees NE 27,000
Halo Project Refugees NE 20,900
Handcrafted Project Mental Health NE 40,700
Mary Thompson Fund Refugees NE 24,000
Somewhere Else Refugees NE 40,000
Wearside Women in Need Womens Aid NE 41,760

Page 5

Jill and Norman Franklin Trust

Report of the Trustees for the Year Ended 5 April 2026

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Trust is a grant-making trust with powers to give money for any charitable purpose. It was established in a deed dated 28 August 1988

Trustees

All trustees have remained in post throughout the year.

Investment Management

The Trustees' Investment strategy is to sustain long-term income growth so that we can continue to increase our annual donations at least in line with inflation. We have an ethical investment policy and we invest in ethical charity combined funds in UK equities, property funds and global investment funds.

The value of the trust's investments at 5 April 2026 is £1,710,400 (2025: £1,966,278). Total investment income during the year to 5 April 2026 was £68,182 (2025: £68,911) and total income for the year was £274,253 (2025: £556,612). The total value of grants made during the year to 5 April 2026 £367,060 (2025: £654,708).

Investments have fallen in value over the year by 3.9%.

Reserves Policy

All of the Trust's funds are expendable. The trustees aim to keep sufficient liquid funds to cover committed and likely expenditure.

Capital of £200,000 has been used to maintain our support for charitable purposes.

Risk Management

The principal risk to be met by the Trust would be the failure of the investment made to produce sufficient money to support the grant making commitments already announced; such commitments are moral and not contracted although we would still see them as binding. We consider that the assets of the trust are such that this risk is negligible considering the size of our commitment and investments and the diversity of our investments.

Future Commitments and Income

The trustees have also committed to provide grants totalling £491,630 during 2026-27. All of these commitments were made before the year-end covered by this report.

Long Term Future of the Trust

The trustees have resolved that the trust should have a limited life and to gradually spend the capital within the trust over a period of approx. 10-15 years from 2023. The exact life of the trust is not certain, owing to the unpredictability of long-term financial forecasts.

Approved by order of the board of trustees on ............................................. and signed on its behalf by: 3 August 2026

........................................................................ Samuel Alexander Franklin - Trustee

Page 5

Independent Examiner's Report to the Trustees of Jill and Norman Franklin Trust

Independent examiner's report to the trustees of Jill and Norman Franklin Trust

I report to the charity trustees on my examination of the accounts of Jill and Norman Franklin Trust (the Trust) for the year ended 5 April 2026.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

I have completed my examination. I confirm that no material matters have come to my attention 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 Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those 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 across 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.

Mrs Lynne Dickson

JBC Accountants Limited Chartered Accountants 3B Lockheed Court Preston Farm Stockton on Tees TS18 3SH

Date: 11 August 2026

Page 6

Jill and Norman Franklin Trust

Statement of Financial Activities for the Year Ended 5 April 2026

Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
205,525
Investment income
3
68,728
Total
274,253
EXPENDITURE ON
Charitable activities
4
Charitable
367,060
Other
5,341
Total
372,401
Net gains/(losses) on investments
(55,878)
NET INCOME/(EXPENDITURE)
(154,026)
RECONCILIATION OF FUNDS
Total funds brought forward
2,010,981
TOTAL FUNDS CARRIED FORWARD
1,856,955
Restricted
funds
£
-
-
-
-
-
-
-
-
-
-
5/4/26
Total
funds
£
205,525
68,728
274,253
367,060
5,341
372,401
(55,878)
(154,026)
2,010,981
1,856,955
5/4/25
Total
funds
£
485,000
71,611
556,611
654,708
1,869
656,577
(100,705)
(200,671)
2,211,652
2,010,981

The notes form part of these financial statements

Page 7

Jill and Norman Franklin Trust

Balance Sheet 5 April 2026

Unrestricted
fund
Notes
£
FIXED ASSETS
Investments
9
1,710,400
CURRENT ASSETS
Cash at bank
147,635
CREDITORS
Amounts falling due within one year
10
(1,080)
NET CURRENT ASSETS
146,555
TOTAL ASSETS LESS CURRENT
LIABILITIES
1,856,955
NET ASSETS
1,856,955
FUNDS
11
Unrestricted funds
TOTAL FUNDS
Restricted
funds
£
-
-
-
-
-
-
5/4/26
Total
funds
£
1,710,400
147,635
(1,080)
146,555
1,856,955
1,856,955
1,856,955
1,856,955
5/4/25
Total
funds
£
1,966,278
45,783
(1,080)
44,703
2,010,981
2,010,981
2,010,981
2,010,981

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by: 3 August 2026

............................................. Samuel Alexander Franklin - Trustee

The notes form part of these financial statements

Page 8

Jill and Norman Franklin Trust

Cash flows from operating activities
Cash generated from operations
Net cash used in operating activities
Cash flows from investing activities
Sale of fixed asset investments
Interest received
Dividends received
Net cash provided by investing activities
Change in cash and cash equivalents in
the reporting period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the end of
the reporting period
Cash Flow Statement
for the Year Ended 5 April 2026
5/4/26
Notes
£
1
(166,876)
(166,876)
200,000
546
68,182
268,728
101,852
45,783

147,635
5/4/25
£
(171,578)
(171,578)
60,000
2,700
68,911
131,611
(39,967)
85,750
45,783

Notes
1

The notes form part of these financial statements

Page 9

Jill and Norman Franklin Trust

Notes to the Cash Flow Statement for the Year Ended 5 April 2026

1. RECONCILIATION OF NET EXPENDITURE TO NET CASH FLOW FROM OPERATING ACTIVITIES

Net expenditure for the reporting period (as per the Statement of
Financial Activities)
Adjustments for:
Losses on investments
Interest received
Dividends received
Decrease in creditors
Net cash used in operations
5/4/26
£
(154,026)
55,878
(546)
(68,182)
-
(166,876)
5/4/25
£
(200,671)
100,705
(2,700)
(68,911)
(1)
(171,578)

2. ANALYSIS OF CHANGES IN NET FUNDS

At 6/4/25 At 6/4/25 Cash flow At 5/4/26
£ £ £
Net cash
Cash at bank 45,783 101,852 147,635
45,783 101,852 147,635
Total 45,783 101,852 147,635

The notes form part of these financial statements

Page 10

Jill and Norman Franklin Trust

Notes to the Financial Statements for the Year Ended 5 April 2026

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

Income is recognised in the Statement of Financial Activities (SOFA) when the charity becomes entitled to the resources, the trustees are virtually certain they will receive the resources and the monetary value can be measured with sufficient reliably.

When income has related expenditure (as with fundraising or contract income), the income and related expenditure are reported gross in the SOFA.

Grants and donations are only included in the SOFA when the charity has unconditional entitlement to the resource.

Tax reclaims on donations and gifts are included in the SOFA st the same time as the gift to which they relate.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis.

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources.

Governance costs include the preparation and examination of statutory accounts, the cost of trustee meetings and the costs of any legal advice to the trustees on governance or constitutional matters and membership of the Association of Charitable Foundations.

Grants offered subject to performance conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure. They are only recognised in the SOFA once the recipient of the grant has provided the specified service or output.

Grants offered without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the charity.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

The Charity has a single endowment the income from which the trustees may, at their discretion, allocate to the general purpose of the Trust.

Restricted funds are funds to be used in accordance with specific restrictions imposed by the donor or trust deed.

Unrestricted funds comprise those funds which the trustees are free to use for any purpose in furtherance of the charitable objects.

Fixed assets

The charity has no tangible fixed assets.

continued...

Page 11

Jill and Norman Franklin Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2026

1. ACCOUNTING POLICIES - continued

Fixed assets

Investments are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date using the closing quoted market value on a recognised stock exchange. Other investment assets are included at the trustees' best estimate of market value.

The SOFA includes the net gains and losses arising on revaluation and disposals throughout the year. Income arising from investments is included in the accounts when receivable. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value oe their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between their market value at the year end and their carrying value.

2. DONATIONS AND LEGACIES

2.
DONATIONS AND LEGACIES
Donations
Legacies
3.
INVESTMENT INCOME
Charitable investment funds
Property Fund
Interest received
4.
CHARITABLE ACTIVITIES COSTS
5/4/26
£
205,525
-
205,525
5/4/26
£
47,848
20,334
546
68,728
5/4/25
£
-
485,000
485,000
5/4/25
£
55,731
13,180
2,700
71,611
Charitable
Grants made:
Unrestricted fund
Restricted fund
Grant
funding of
activities
(see note
5)
£
367,060
2026
2025
£
£
367,060
654,708
-
-
367,060
654,708

continued...

Page 12

Jill and Norman Franklin Trust

Notes to the Financial Statements - continued

for the Year Ended 5 April 2026

5. GRANTS PAYABLE

5/4/26
£
Charitable
367,060
The total grants paid to institutions during the year was as follows:
5/4/26
£
Church Restoration
5,000
Desistance
26,200
Mental Health
117,700
Refugees
134,400
Women Aid
83,760
Norman Legacy
-
367,060
6.
SUPPORT COSTS
Governance
Finance
costs
£
£
Other resources expended
60
5,281
5/4/25
£
654,708
5/4/25
£
-
20,000
115,252
109,000
75,456
335,000
654,708
Totals
£
5,341

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2026 nor for the year ended 5 April 2025.

Trustees' expenses

There were no trustees' expenses paid for the year ended 5 April 2026 nor for the year ended 5 April 2025.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
fund
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
485,000
Investment income
71,611
Total
556,611
EXPENDITURE ON
Charitable activities
Charitable
654,708
Other
1,869
Total
656,577
Net gains/(losses) on investments
(100,705)
Restricted
funds
£
-
-
-
-
-
-
-
Total
funds
£
485,000
71,611
556,611
654,708
1,869
656,577
(100,705)

continued...

Page 13

Jill and Norman Franklin Trust

Notes to the Financial Statements- continued
for the Year Ended 5 April 2026
8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
Restricted
fund
funds
£
£
NET INCOME/(EXPENDITURE)
(200,671)
-
RECONCILIATION OF FUNDS
Total funds brought forward
2,211,652
-
TOTAL FUNDS CARRIED FORWARD
2,010,981
-
9.
FIXED ASSET INVESTMENTS
2026
£
MARKET VALUE
At 6 April 2025
1,966,278
Disposals at carrying value
(200,000 )
Revaluation
(55,878)
At 5 April 2026
1,710,400
10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5/4/26
£
Other creditors
1,080
11.
MOVEMENT IN FUNDS
Net
movement
At 6/4/25
in funds
£
£
Unrestricted funds
General fund
2,010,981
(154,026)
TOTAL FUNDS
2,010,981
(154,026)
Net movement in funds, included in the above are as follows:
Incoming
Resources
Gains and
resources
expended
losses
£
£
£
Unrestricted funds
General fund
274,253
(372,401)
(55,878)
TOTAL FUNDS
274,253
(372,401)
(55,878)

continued...

Page 14

Jill and Norman Franklin Trust

Notes to the Financial Statements - continued for the Year Ended 5 April 2026

11. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Unrestricted funds
General fund
TOTAL FUNDS
Comparative net movement in funds, included in the above are a
Incoming
resources
£
Unrestricted funds
General fund
556,612
TOTAL FUNDS
556,612
At 6/4/24
£
2,211,652
2,211,652
s follows:
Resources
expended
£
(656,578)
(656,578)
Net
movement
in funds
£
(200,671)
(200,671)
Gains and
losses
£
(100,705)
(100,705)
At 5/4/25
£
2,010,981
2,010,981
Movement
in funds
£
(200,671)
(200,671)

12. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 5 April 2026.

13. GRANT MAKING

Details of larger grants are included in the Trustees' Annual Report, which includes details of material grants made to institutions.

Full lists of grants are available on our website www.jill-franklin-trust.org.uk

Page 15