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2025-03-31-accounts

Email: sthughscharity@gmail.com Website: www.sthughsfoundation.co.uk

ANNUAL GENERAL MEETING OF THE TRUSTEES

Friday 11 July 2025, The Ropewalk, Barton-upon-Humber at 10.30am

Present: Tanya Akrofi (Chair), Neil Roberts (Treasurer), Annabel McCourt, Amie Watson, Catherine Anderson, Tessa Oram, Tom Briggs (online), Sally Harrison (Administrator)

1 Apologies
Kayla Bowtell, James Trowsdale, Phil White, Dr Kevin Byron, Sue
McCormick
2 Minutes of AGM of 6 July 2024
Approved unanimously and signed
3 Matters Arising
Nil
4 Chair’s end of Year Report 24/25
TA gave her Annual Report in which she thanked Trustees and
Administrator and gave a review of the year.
Report
Attached
5 Finance
5.1 Approval of Accounts for 2024/25
NR presented the Accounts prepared by Wright Vigar. These were
approved unanimously and signed by TA on behalf of Trustees
5.2 Appointment of accountants for 25/26
Unanimously agreed to continue with Wright Vigar for a further year
which is saving some cost.
6 Trustee appointments/ resignations

Cat (Catherine) Anderson was appointed in November 2024
and is already making a very positive contribution to the
Foundation

Tom Briggs resigned at the AGM. He thanked the

Registered Office (for receiving correspondence only, no telephone calls or faxes) Andrew & Company, Solicitors, St Swithin’s Court, 1 Flavian Road Nettleham Road, Lincoln LN2 4GR

Registered Charity No 1003333

Foundation and all the Trustees saying that the opportunity
came at a pivotal time for him and helped him to see the
human side of applying for funding. He wished St Hugh’s
well and said he had a lot of love for the Foundation.

Annabel McCourt resigned at the AGM. She said that she
had always felt it was important to give back after the award
she received from St Hugh’s in the past was so instrumental
to her practice. She thanked the Foundation for the
opportunity and said she would be happy to continue
mentoring other artists if helpful. She also urged Trustees to
continue to notice of the quirky and quiet creatives.
TA thanked both Tom and Annabel for their wonderful contribution
to St Hughs over the past few years.
The Foundation will now seek new Trustees to fill the gaps.
7 Any Other Business
Nil

The meeting concluded at 11.35am

Signed: Tanya Akrofi (Chair) ______

Date (2026 ): ________

Registered Office (for receiving correspondence only, no telephone calls or faxes) Andrew & Company, Solicitors, St Swithin’s Court, 1 Flavian Road Nettleham Road, Lincoln LN2 4GR Registered Charity No 1003333

REGISTERED CHARITY NUMBER: 1003333

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for St Hugh's Foundation for the Arts

Wright Vigar Limited Chartered Accountants & Business Advisers Chancery Court 34 West Street Retford Nottinghamshire DN22 6ES

St Hugh's Foundation for the Arts

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12

St Hugh's Foundation for the Arts

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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).

The charity also operates under the name The St Hugh's Foundation.

OBJECTIVES AND ACTIVITIES

Policies and objectives

The Foundation's principal object is to foster and promote the maintenance, improvement and development of artistic taste, knowledge, understanding and appreciation of the arts.

In furtherance of that object, its aims and priorities are:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Additional details of objectives and activities

The constitutional objects in the Trust Deed provide the framework for the Foundation's policy, which is reviewed periodically. The current general policy is to:

A series of award schemes has been offered annually since 1992.

Significant activities

The Trust’s plan to make 30 Artist Respond awards over the 5 years leading up to it's 35th anniversary in 2026 continued.

During 2024/25, the Foundation awarded six Artist Respond Awards of £2,500. For the second year in a row, over 50 applications were received. The successful artists were:

With generous support from the Claire Peasnall Trust, the Foundation was also able to award the fifth Claire Frances Peasnall Memorial Award to Grantham based artist Szilvia Ponyiczki. The Foundation is delighted that the family has continued their support throughout 2024 and into 2025.

Public benefit

In planning the charity's activities the trustees have taken into account the Charity Commission's general guidance on public benefit.

A summary of the charity's main activities are outlined below in the summary of the charity’s main achievements during the year.

Page 1

St Hugh's Foundation for the Arts

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENT AND PERFORMANCE

Fundraising activities and income generation

At present, the Charity does not actively fundraise. Income is generated from the investment portfolio and in recent years there has been some donor giving from the families of previous Award recipients.

FINANCIAL REVIEW

Principal funding sources

Trustees' investment powers are set out in the Trust Deed. Their policy is to maintain income, while preserving the value of the investments. The Foundation's income is derived principally from long term investment of the original capital from the sale of the freehold property known as St Hugh's at Newport, Lincoln.

The Trustee's policy is to limit the Foundation's financial commitments to its secure income and available reserves. Anticipated income from investments is reviewed annually, and a budget is set accordingly. The Trustees consider that this policy minimises financial risk to the charity. Expenditure is mainly restricted to awards for arts projects and costs of a small number of professional development workshops/opportunities, publicity for the awards schemes and essential operating expenditure.

The Foundation's pattern of award expenditure is an annual one with funding for successful applicants extended over longer periods of support which may involve supplementary grants for subsequent development, creating a rolling programme of awards.

Reserves policy

The Trustees have adopted a policy on Reserves based on a realistic assessment of their reserves needs. Bearing in mind that its arts awards generally extend over two or more financial years, and, with fluctuating needs to inject development finance for specific opportunities, the Trustees consider it prudent to maintain general reserves equivalent to approximately two year's income, to a maximum of £35,000.

At 31 March 2025, the charity had £68,214 (2024: £62,182 of unrestricted funds, with £1,200 (2024: £Nil) of this being designated for one award in memory of Claire Peasnalll. Currently the funds are in excess of the approximate desired level of reserves. The Trustees are committed to careful budgeting and management of the reserves of the charity. Further details can be found in the "Principal Funding" section.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

Other information

The Foundation's Registered Office is that of its Solicitors and legal advisers, Chattertons (formerly Andrew & Co.), who also receive all incoming mail. The Foundation does not own any property or have its own office, nor does it employ staff, but it pays an honorarium and office costs for freelance administrative services. Its work is supervised by its elected honorary office-holders on behalf of all Trustees, and all Trustees give their time to the charity voluntarily.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1003333

Principal address

St Swithin's Court 1 Flavian Road Nettleham Lincoln Lincolnshire LN2 4GR

Page 2

St Hugh's Foundation for the Arts

Report of the Trustees for the Year Ended 31 March 2025

Trustees

T Akrofi - Chair C Anderson (appointed 8.11.24) P White A A Watson T Oram Dr K C Byron J Trowsdale A McCourt T Briggs K Bowtell S McCormick N M Roberts - Treasurer

Independent Examiner

Wright Vigar Limited Chartered Accountants & Business Advisers Chancery Court 34 West Street Retford Nottinghamshire DN22 6ES

Solicitors

Chattertons St Swithin's Court 1 Flavian Road Nettleham Lincoln LN2 4GR

Bankers

Yorkshire Bank 8 Guildhall Street Lincoln LN1 ITT

Approved by order of the board of trustees on 5 August 2025 and signed on its behalf by:

Tanya Akrofi (Aug 7, 2025 13:13:20 GMT+1)

T Akrofi - Trustee

Page 3

Independent Examiner's Report to the Trustees of St Hugh's Foundation for the Arts

Independent examiner's report to the trustees of St Hugh's Foundation for the Arts

I report to the charity trustees on my examination of the accounts of St Hugh's Foundation for the Arts (the Trust) for the year ended 31 March 2025.

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

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.

M Chadwick

M Chadwick (Aug 8, 2025 06:52:27 GMT+2)

Matthew Chadwick BA (Hons) FCA

Wright Vigar Limited Chartered Accountants & Business Advisers Chancery Court 34 West Street Retford Nottinghamshire DN22 6ES

5 August 2025

Page 4

St Hugh's Foundation for the Arts

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Investment income
2
27,433
Total
27,433
EXPENDITURE ON
Charitable activities
St Hugh's Awards
21,401
Net gains/(losses) on investments
-
NET INCOME/(EXPENDITURE)
6,032
RECONCILIATION OF FUNDS
Total funds brought forward
62,182
TOTAL FUNDS CARRIED FORWARD
68,214
Restricted
fund
£
-
-
-
5,357
(796)
(6,153)
742,753
736,600
2025
Total
funds
£
-
27,433
27,433
26,758
(796)
(121)
804,935
804,814
2024
Total
funds
£
1,000
24,146
25,146
24,141
55,686
56,691
748,244
804,935

The notes form part of these financial statements

Page 5

St Hugh's Foundation for the Arts

Balance Sheet

31 March 2025

Notes
FIXED ASSETS
Investments
6
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
-
72,673
(4,459)
68,214
68,214
68,214
Restricted
fund
£
736,600
-
-
-
736,600
736,600
2025
Total
funds
£
736,600
72,673
(4,459)
68,214
804,814
804,814
68,214
736,600
804,814
2024
Total
funds
£
742,753
65,572
(3,390)
62,182
804,935
804,935
62,182
742,753
804,935

The financial statements were approved by the Board of Trustees and authorised for issue on 5 August 2025 and were signed on its behalf by:

Tanya Akrofi (Aug 7, 2025 13:13:20 GMT+1)

T Akrofi - Trustee

The notes form part of these financial statements

Page 6

St Hugh's Foundation for the Arts

Notes to the Financial Statements for the Year Ended 31 March 2025

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

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

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 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.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees in the furtherance of the general objectives of the Charity and which have not been designated for other purposes

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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. The costs of raising and administering such funds are charged against the specific fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 7

continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. INVESTMENT INCOME

Investment income
Deposit account interest
2025
£
26,823
610
27,433
2024
£
23,792
354
24,146

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year ended 31 March 2025, expenses totalling £43 were reimbursed or paid directly to 2 trustees (2024: £27 to 1 trustee). These costs relate exclusively to travel for meetings.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,000
Investment income
24,146
Total
25,146
EXPENDITURE ON
Charitable activities
St Hugh's Awards
19,276
Net gains on investments
-
NET INCOME
5,870
RECONCILIATION OF FUNDS
Total funds brought forward
56,312
Restricted
fund
£
-
-
-
4,865
55,686
50,821
691,932
Total
funds
£
1,000
24,146
25,146
24,141
55,686
56,691
748,244

Page 8

continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

4.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£
TOTAL FUNDS CARRIED FORWARD
62,182

Restricted
fund
£
742,753
Total
funds
£
804,935

5. INDEPENDENT EXAMINER'S REMUNERATION

The independent examiner's remuneration amounts to £900 for 2024 (2023: £1,140)

6. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2024 742,753
Additions 56,482
Disposals (62,054)
Revaluations (581)
At 31 March 2025 736,600
NET BOOK VALUE
At 31 March 2025 736,600
At 31 March 2024 742,753

Cost or valuation at 31 March 2025 is represented by:

Valuation in 2025
Cost
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Listed
investments
£
41,166
695,434
736,600
2025
2024
£
£
1,000
1,000
3,459
2,390
4,459
3,390

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Page 9

continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£ £ £
Unrestricted funds
General fund 62,182 7,232 69,414
Claire Peasnall Trust - (1,200) (1,200)
62,182 6,032 68,214
Restricted funds
Restricted 742,753 (6,153) 736,600
TOTAL FUNDS 804,935 (121) 804,814
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 28,633 (21,401) - 7,232
Claire Peasnall Trust (1,200) - - (1,200)
27,433 (21,401) - 6,032
Restricted funds
Restricted - (5,357) (796) (6,153)
TOTAL FUNDS 27,433 (26,758) (796) (121)
Comparatives for movement in funds
Net
movement At
At 1.4.23 in funds 31.3.24
£ £ £
Unrestricted funds
General fund 56,312 5,870 62,182
Restricted funds
Restricted 691,932 50,821 742,753
TOTAL FUNDS 748,244 56,691 804,935

Page 10

continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 24,146 (18,276) - 5,870
Claire Peasnall Trust 1,000 (1,000) - -
25,146 (19,276) - 5,870
Restricted funds
Restricted - (4,865) 55,686 50,821
TOTAL FUNDS 25,146 (24,141) 55,686 56,691

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Claire Peasnall Trust
Restricted funds
Restricted
TOTAL FUNDS
Net
movement
At 1.4.23
in funds
£
£
56,312
13,102
-
(1,200)
56,312
11,902
691,932
44,668
748,244
56,570
At
31.3.25
£
69,414
(1,200)
68,214
736,600
804,814

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 52,779 (39,677) - 13,102
Claire Peasnall Trust (200) (1,000) - (1,200)
52,579 (40,677) - 11,902
Restricted funds
Restricted - (10,222) 54,890 44,668
TOTAL FUNDS 52,579 (50,899) 54,890 56,570

Page 11

continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 12

REGISTERED CHARITY NUMBER: 1003333

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31 March 2025 for St Hugh's Foundation for the Arts

Wright Vigar Limited Chartered Accountants & Business Advisers Chancery Court 34 West Street Retford Nottinghamshire DN22 6ES

St Hugh's Foundation for the Arts

Contents of the Financial Statements for the Year Ended 31 March 2025

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Notes to the Financial Statements 7 to 12

St Hugh's Foundation for the Arts

Report of the Trustees for the Year Ended 31 March 2025

The trustees present their report with the financial statements of the charity for the year ended 31 March 2025. 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).

The charity also operates under the name The St Hugh's Foundation.

OBJECTIVES AND ACTIVITIES

Policies and objectives

The Foundation's principal object is to foster and promote the maintenance, improvement and development of artistic taste, knowledge, understanding and appreciation of the arts.

In furtherance of that object, its aims and priorities are:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Additional details of objectives and activities

The constitutional objects in the Trust Deed provide the framework for the Foundation's policy, which is reviewed periodically. The current general policy is to:

A series of award schemes has been offered annually since 1992.

Significant activities

The Trust’s plan to make 30 Artist Respond awards over the 5 years leading up to it's 35th anniversary in 2026 continued.

During 2024/25, the Foundation awarded six Artist Respond Awards of £2,500. For the second year in a row, over 50 applications were received. The successful artists were:

With generous support from the Claire Peasnall Trust, the Foundation was also able to award the fifth Claire Frances Peasnall Memorial Award to Grantham based artist Szilvia Ponyiczki. The Foundation is delighted that the family has continued their support throughout 2024 and into 2025.

Public benefit

In planning the charity's activities the trustees have taken into account the Charity Commission's general guidance on public benefit.

A summary of the charity's main activities are outlined below in the summary of the charity’s main achievements during the year.

Page 1

St Hugh's Foundation for the Arts

Report of the Trustees for the Year Ended 31 March 2025

ACHIEVEMENT AND PERFORMANCE

Fundraising activities and income generation

At present, the Charity does not actively fundraise. Income is generated from the investment portfolio and in recent years there has been some donor giving from the families of previous Award recipients.

FINANCIAL REVIEW

Principal funding sources

Trustees' investment powers are set out in the Trust Deed. Their policy is to maintain income, while preserving the value of the investments. The Foundation's income is derived principally from long term investment of the original capital from the sale of the freehold property known as St Hugh's at Newport, Lincoln.

The Trustee's policy is to limit the Foundation's financial commitments to its secure income and available reserves. Anticipated income from investments is reviewed annually, and a budget is set accordingly. The Trustees consider that this policy minimises financial risk to the charity. Expenditure is mainly restricted to awards for arts projects and costs of a small number of professional development workshops/opportunities, publicity for the awards schemes and essential operating expenditure.

The Foundation's pattern of award expenditure is an annual one with funding for successful applicants extended over longer periods of support which may involve supplementary grants for subsequent development, creating a rolling programme of awards.

Reserves policy

The Trustees have adopted a policy on Reserves based on a realistic assessment of their reserves needs. Bearing in mind that its arts awards generally extend over two or more financial years, and, with fluctuating needs to inject development finance for specific opportunities, the Trustees consider it prudent to maintain general reserves equivalent to approximately two year's income, to a maximum of £35,000.

At 31 March 2025, the charity had £68,214 (2024: £62,182 of unrestricted funds, with £1,200 (2024: £Nil) of this being designated for one award in memory of Claire Peasnalll. Currently the funds are in excess of the approximate desired level of reserves. The Trustees are committed to careful budgeting and management of the reserves of the charity. Further details can be found in the "Principal Funding" section.

Going concern

After making appropriate enquiries, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future.

Other information

The Foundation's Registered Office is that of its Solicitors and legal advisers, Chattertons (formerly Andrew & Co.), who also receive all incoming mail. The Foundation does not own any property or have its own office, nor does it employ staff, but it pays an honorarium and office costs for freelance administrative services. Its work is supervised by its elected honorary office-holders on behalf of all Trustees, and all Trustees give their time to the charity voluntarily.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1003333

Principal address

St Swithin's Court 1 Flavian Road Nettleham Lincoln Lincolnshire LN2 4GR

Page 2

St Hugh's Foundation for the Arts

Report of the Trustees for the Year Ended 31 March 2025

Trustees

T Akrofi - Chair C Anderson (appointed 8.11.24) P White A A Watson T Oram Dr K C Byron J Trowsdale A McCourt T Briggs K Bowtell S McCormick N M Roberts - Treasurer

Independent Examiner

Wright Vigar Limited Chartered Accountants & Business Advisers Chancery Court 34 West Street Retford Nottinghamshire DN22 6ES

Solicitors

Chattertons St Swithin's Court 1 Flavian Road Nettleham Lincoln LN2 4GR

Bankers

Yorkshire Bank 8 Guildhall Street Lincoln LN1 ITT

Approved by order of the board of trustees on 5 August 2025 and signed on its behalf by:

Tanya Akrofi (Aug 7, 2025 13:13:20 GMT+1)

T Akrofi - Trustee

Page 3

Independent Examiner's Report to the Trustees of St Hugh's Foundation for the Arts

Independent examiner's report to the trustees of St Hugh's Foundation for the Arts

I report to the charity trustees on my examination of the accounts of St Hugh's Foundation for the Arts (the Trust) for the year ended 31 March 2025.

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

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.

M Chadwick

M Chadwick (Aug 8, 2025 06:52:27 GMT+2)

Matthew Chadwick BA (Hons) FCA

Wright Vigar Limited Chartered Accountants & Business Advisers Chancery Court 34 West Street Retford Nottinghamshire DN22 6ES

5 August 2025

Page 4

St Hugh's Foundation for the Arts

Statement of Financial Activities for the Year Ended 31 March 2025

Unrestricted
funds
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
-
Investment income
2
27,433
Total
27,433
EXPENDITURE ON
Charitable activities
St Hugh's Awards
21,401
Net gains/(losses) on investments
-
NET INCOME/(EXPENDITURE)
6,032
RECONCILIATION OF FUNDS
Total funds brought forward
62,182
TOTAL FUNDS CARRIED FORWARD
68,214
Restricted
fund
£
-
-
-
5,357
(796)
(6,153)
742,753
736,600
2025
Total
funds
£
-
27,433
27,433
26,758
(796)
(121)
804,935
804,814
2024
Total
funds
£
1,000
24,146
25,146
24,141
55,686
56,691
748,244
804,935

The notes form part of these financial statements

Page 5

St Hugh's Foundation for the Arts

Balance Sheet

31 March 2025

Notes
FIXED ASSETS
Investments
6
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
7
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT LIABILITIES
NET ASSETS
FUNDS
8
Unrestricted funds
Restricted funds
TOTAL FUNDS
Unrestricted
funds
£
-
72,673
(4,459)
68,214
68,214
68,214
Restricted
fund
£
736,600
-
-
-
736,600
736,600
2025
Total
funds
£
736,600
72,673
(4,459)
68,214
804,814
804,814
68,214
736,600
804,814
2024
Total
funds
£
742,753
65,572
(3,390)
62,182
804,935
804,935
62,182
742,753
804,935

The financial statements were approved by the Board of Trustees and authorised for issue on 5 August 2025 and were signed on its behalf by:

Tanya Akrofi (Aug 7, 2025 13:13:20 GMT+1)

T Akrofi - Trustee

The notes form part of these financial statements

Page 6

St Hugh's Foundation for the Arts

Notes to the Financial Statements for the Year Ended 31 March 2025

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

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

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 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.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees in the furtherance of the general objectives of the Charity and which have not been designated for other purposes

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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. The costs of raising and administering such funds are charged against the specific fund.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance Sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of Financial Activities.

Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

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continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

1. ACCOUNTING POLICIES - continued

Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance Sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.

Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2. INVESTMENT INCOME

Investment income
Deposit account interest
2025
£
26,823
610
27,433
2024
£
23,792
354
24,146

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 March 2025 nor for the year ended 31 March 2024.

Trustees' expenses

During the year ended 31 March 2025, expenses totalling £43 were reimbursed or paid directly to 2 trustees (2024: £27 to 1 trustee). These costs relate exclusively to travel for meetings.

4. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
funds
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
1,000
Investment income
24,146
Total
25,146
EXPENDITURE ON
Charitable activities
St Hugh's Awards
19,276
Net gains on investments
-
NET INCOME
5,870
RECONCILIATION OF FUNDS
Total funds brought forward
56,312
Restricted
fund
£
-
-
-
4,865
55,686
50,821
691,932
Total
funds
£
1,000
24,146
25,146
24,141
55,686
56,691
748,244

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continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

4.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
funds
£
TOTAL FUNDS CARRIED FORWARD
62,182

Restricted
fund
£
742,753
Total
funds
£
804,935

5. INDEPENDENT EXAMINER'S REMUNERATION

The independent examiner's remuneration amounts to £900 for 2024 (2023: £1,140)

6. FIXED ASSET INVESTMENTS

FIXED ASSET INVESTMENTS
Listed
investments
£
MARKET VALUE
At 1 April 2024 742,753
Additions 56,482
Disposals (62,054)
Revaluations (581)
At 31 March 2025 736,600
NET BOOK VALUE
At 31 March 2025 736,600
At 31 March 2024 742,753

Cost or valuation at 31 March 2025 is represented by:

Valuation in 2025
Cost
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
Other creditors
Listed
investments
£
41,166
695,434
736,600
2025
2024
£
£
1,000
1,000
3,459
2,390
4,459
3,390

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. MOVEMENT IN FUNDS

MOVEMENT IN FUNDS
Net
movement At
At 1.4.24 in funds 31.3.25
£ £ £
Unrestricted funds
General fund 62,182 7,232 69,414
Claire Peasnall Trust - (1,200) (1,200)
62,182 6,032 68,214
Restricted funds
Restricted 742,753 (6,153) 736,600
TOTAL FUNDS 804,935 (121) 804,814
Net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 28,633 (21,401) - 7,232
Claire Peasnall Trust (1,200) - - (1,200)
27,433 (21,401) - 6,032
Restricted funds
Restricted - (5,357) (796) (6,153)
TOTAL FUNDS 27,433 (26,758) (796) (121)
Comparatives for movement in funds
Net
movement At
At 1.4.23 in funds 31.3.24
£ £ £
Unrestricted funds
General fund 56,312 5,870 62,182
Restricted funds
Restricted 691,932 50,821 742,753
TOTAL FUNDS 748,244 56,691 804,935

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continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

8. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 24,146 (18,276) - 5,870
Claire Peasnall Trust 1,000 (1,000) - -
25,146 (19,276) - 5,870
Restricted funds
Restricted - (4,865) 55,686 50,821
TOTAL FUNDS 25,146 (24,141) 55,686 56,691

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Claire Peasnall Trust
Restricted funds
Restricted
TOTAL FUNDS
Net
movement
At 1.4.23
in funds
£
£
56,312
13,102
-
(1,200)
56,312
11,902
691,932
44,668
748,244
56,570
At
31.3.25
£
69,414
(1,200)
68,214
736,600
804,814

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 52,779 (39,677) - 13,102
Claire Peasnall Trust (200) (1,000) - (1,200)
52,579 (40,677) - 11,902
Restricted funds
Restricted - (10,222) 54,890 44,668
TOTAL FUNDS 52,579 (50,899) 54,890 56,570

Page 11

continued...

St Hugh's Foundation for the Arts

Notes to the Financial Statements - continued for the Year Ended 31 March 2025

9. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 March 2025.

Page 12