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2025-08-31-accounts

CHARITY REGISTRATION NUMBER: 1008544

Hampton Lucy Grammar School Foundation Unaudited Financial Statements 31st August 2025

AGP

Chartered accountants Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

Hampton Lucy Grammar School Foundation

Financial Statements

Year ended 31st August 2025

Page
Trustees' annual report 1
Independent examiner's report to the trustees 4
Statement of financial activities 5
Statement of financial position 6
Notes to the financial statements 7
The following pages do not form part of the financial statements
Detailed statement of financial activities 17

Hampton Lucy Grammar School Foundation

Trustees' Annual Report (continued)

Year ended 31st August 2025

The trustees present their report and the unaudited financial statements of the charity for the year ended 31st August 2025.

Reference and administrative details

Registered charity name Hampton Lucy Grammar School Foundation
Charity registration number 1008544
Principal office 26 Kineton Road
Wellesbourne
Warwickshire
CV35 9LQ
The trustees
Mr D J Johnston JP Chairman
Mr G K Wilson
Mrs H Dunkerton
Mrs K Smith (Resigned May 2025)
Mr B Carr
Mr N Thurley (Resigned May 2025)
Sir P Fairfax-Lucy
Mrs H Kuehl
Rev L MacDermott (Appointed May 2025)
Clerk Mrs E Fairfax-Lucy
Investment Managers
Quilter Cheviot
Provincial House
37 New Walk
Leicester
LE1 6TU
The M&G Group
10 Fenchurch Avenue
London
EC3M 5AG
Bankers
CAF Bank Limited
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Independent examiner Simon McLean FCA
AGP Chartered Accountants
Sycamore House
Sutton Quays Business Park
Sutton Weaver
Runcorn
Cheshire
WA7 3EH

1

Hampton Lucy Grammar School Foundation

Trustees' Annual Report (continued)

Year ended 31st August 2025

Structure, governance and management

Constitution

The Hampton Lucy Grammar School Foundation, which is also known as the Hampton Lucy Educational Trust, is constituted by a Scheme dated 25 October 1991 and is a registered charity number 1008544. Its address is at 26 Kineton Road, Wellesbourne, Warwickshire, CV35 9LQ.

Trustees & Advisers

The names of the present Trustees and advisers are shown on page 1. The method of appointment of Trustees is regulated by the Scheme. New Trustees are inducted during their first Trustees' meeting. Trustees are encouraged to attend appropriate external training events where these will facilitate the undertaking of their role.

Trustees' Responsibilities

The Trustees are responsible for preparing annual accounts, safeguarding the assets of the fund and keeping proper accounting records.

Objectives and activities

To distribute funds in furtherance of education primarily for young people from the parishes of Hampton Lucy, Charlecote, Wasperton and Alveston.

Public Benefit

When planning the grant monitoring activity of the Foundation, the Trustees have considered the Charity Commission's guidance on public benefit and in particular the specific guidance on charities for the relief of poverty.

Management of Charity

The Trustees meet three times a year. At every meeting a review of the current state of funds of the Trust is tabled and discussed. Applications for grants are considered and were approved by the Trustees, paid. Grants are paid to some local schools and institutions in furtherance of the objects of the Charity.

Achievements and performance

Total receipts during the year were £34,700 (2024: £32,794). Grants to pupils and schools totalled £25,190 (2024: £18,317) and £4,748 (2024: £4,408) was spent on administration. The overall net surplus of receipts over payments for the year was £4,762 (2024: £10,069) with a gain of £4,427 (2024: loss £1,473) from the sale of investments and a gain of £31,441 (2024: gain £71,793) on the revaluation of retained investments. The total unrestricted fund balance carried forward at the end of the year was £820,733 (2024: £780,103).

Reserves policy

The Charity's reserves are represented by investments and the Trustees are satisfied that the level of reserves is sufficient to maintain the Charity's program of annual grants.

2

Hampton Lucy Grammar School Foundation

Trustees' Annual Report (continued)

Year ended 31st August 2025

Plans for future periods

The trustees do not foresee any changes to the charitable activities.

The trustees' annual report was approved on 30th November 2025 and signed on behalf of the board of trustees by:

Mr D J Johnston Trustee

3

Hampton Lucy Grammar School Foundation

Independent Examiner's Report to the Trustees of Hampton Lucy Grammar School Foundation

Year ended 31st August 2025

I report to the trustees on my examination of the financial statements of Hampton Lucy Grammar School Foundation ('the charity') for the year ended 31st August 2025.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the charity's financial statements carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the 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 charity as required by section 130 of the Act; or

  2. the financial statements do not accord with those records; or

  3. the financial statements 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.

Simon McLean FCA Independent Examiner

Sycamore House Sutton Quays Business Park Sutton Weaver Runcorn Cheshire WA7 3EH

30 November 2025

4

Hampton Lucy Grammar School Foundation

Statement of Financial Activities

Year ended 31st August 2025

2025 2024
Unrestricted
fundsTotal funds Total funds
Note £ £ £
Income and endowments
Investment income 4 34,700 34,700 32,794
---------------------------- ---------------------------- ----------------------------
Total income 34,700 34,700 32,794
============================ ============================ ============================
Expenditure
Expenditure on charitable activities 5,6 29,938 29,938 22,725
---------------------------- ---------------------------- ----------------------------
Total expenditure 29,938 29,938 22,725
============================ ============================ ============================
Net gains on investments 7 35,868 35,868 70,320
---------------------------- ---------------------------- ----------------------------
Net income and net movement in funds 40,630 40,630 80,389
============================ ============================ ============================
Reconciliation of funds
Total funds brought forward 780,103 780,103 699,714
-------------------------------- -------------------------------- --------------------------------
Total funds carried forward 820,733 820,733 780,103
================================ ================================ ================================

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 7 to 15 form part of these financial statements.

5

Hampton Lucy Grammar School Foundation

Statement of Financial Position

31st August 2025

2025 2024
Note £ £
Fixed assets
Investments 10 737,786 699,007
Current assets
Cash at bank and in hand 82,947 81,096
---------------------------- ----------------------------
Net current assets 82,947 81,096
-------------------------------- --------------------------------
Total assets less current liabilities 820,733 780,103
================================ ================================
Funds of the charity
Unrestricted funds 820,733 780,103
-------------------------------- --------------------------------
Total charity funds 11 820,733 780,103
================================ ================================

These financial statements were approved by the board of trustees and authorised for issue on 30th November 2025 and are signed on behalf of the board by:

Mr D J Johnston Trustee

The notes on pages 7 to 15 form part of these financial statements.

6

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements

Year ended 31st August 2025

1. General information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is 26 Kineton Road, Wellesbourne, Warwickshire, CV35 9LQ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

There are no material uncertainties about the charity's ability to continue.

Fund accounting

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

7

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

3. Accounting policies (continued)

Incoming resources

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

Resources expended

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

Uncapitalised fixed assets

Uncapitalised fixed assets consist of the Old School Building in Hampton Lucy. The title to this property is in the ownership of the Trustees although the property is occupied by the Hampton Lucy Junior & Infant School operated by the local authority.

8

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

3. Accounting policies (continued)

Investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

Financial instruments

A financial asset or a financial liability is recognised only when the charity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs.

Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

Debt instruments are subsequently measured at amortised cost.

Where investments in shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in income and expenditure. All other such investments are subsequently measured at cost less impairment.

Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Other financial instruments are subsequently measured at fair value, with any changes recognised in the statement of financial activities, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised under the appropriate heading in the statement of financial activities in which the initial gain was recognised.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

Any reversals of impairment are recognised immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

9

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

4. Investment income

Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Citigroup Quilter dividends and
interest 13,620 13,620 13,280 13,280
Charities Official Investment Fund
(income shares) 142 142 139 139
Charifund dividends 19,529 19,529 18,164 18,164
Bank interest receivable 1,409 1,409 1,211 1,211
---------------------------- ---------------------------- ---------------------------- ----------------------------
34,700 34,700 32,794 32,794
============================ ============================ ============================ ============================
Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Grants to pupils and schools 25,190 25,190 18,317 18,317
Support costs 4,748 4,748 4,408 4,408
---------------------------- ---------------------------- ---------------------------- ----------------------------
29,938 29,938 22,725 22,725
============================ ============================ ============================ ============================
Expenditure on charitable activities by activity type
Activities
undertaken Support Total funds Total fund
directly costs 2025 2024
£ £ £ £
Grants to pupils and schools 25,190 4,748 29,938 22,725
============================ ======================= ============================ ============================
Grants to pupils - 36 (2024: 25)
Grants to schools - 6 (2024: 6)
Net gains on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds 2025 Funds 2024
£ £ £ £
Realised gains / (losses) on sale of
investments 4,427 4,427 (1,473) (1,473)
Unrealised gains / (losses) on retained
investments 31,441 31,441 71,793 71,793
---------------------------- ---------------------------- ---------------------------- ----------------------------
35,868 35,868 70,320 70,320
============================ ============================ ============================ ============================
Independent examination fees
2025 2024
£ £
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,260
=======================
1,200
=======================

5. Expenditure on charitable activities by fund type

6. Expenditure on charitable activities by activity type

7. Net gains on investments

8. Independent examination fees

10

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

9. Trustee remuneration and expenses

No expenses were reimbursed in 2025 (2024: £nil). No trustee received any remuneration.

10. Investments

Listed
investments
£
Cost or valuation
At 1 Sep 2024 699,007
Additions 19,594
Disposals (16,683)
Fair value movements 4,427
Transfers 31,441
--------------------------------
At 31 Aug 2025 737,786
================================
Impairment
At 1 Sep 2024 and 31 Aug 2025
Carrying amount
At 31 Aug 2025 737,786
================================
At 31 Aug 2024 699,007
================================

All investments shown above are held at valuation.

Financial assets held at fair value

All quoted investments are stated at market value.

11

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

10. Investments (continued)

vestment s(continued)
2025 2025 2024 2024
£ £ £ £
Units Investment Market Cost Market Cost
Value Value
8,387 M&G Securities Ltd Corp Bond 7,005 6,786 7,203 6,786
1GB
5,000 4.25% Treasury 2027 5,101 4,657 5,110 4,657
5,000 4.75% Treasury 2030 5,216 6,861 5,315 6,861
5,000 4.5% Treasury 2027 4,586 8,786 5,124 8,786
1,500 Barclays Ord 25p 5,406 4,603 3,426 4,603
500 BP Ord USD 0.25 2,161 2,614 2,147 2,614
7,500 Ballie Gifford & Co Japanese Inc 11,385 8,238 10,620 8,238
Gwth
100 Diageo Ord 28 101/108p 2,049 1,850 2,473 1,850
400 GSK Plc ord GBP0.3125 5,810 7,774 6,628 7,774
600 HSBC Ord USD 0.50 5,680 3,298 5,000 4,123
300 National Grid Ord 12.431289p 3,123 1,960 5,902 3,861
80 Unilever Plc Ord 3.111p 3,722 1,040 3,925 1,040
300 Shell Plc ord Eur 0.07 8,172 4,431 10,724 5,908
125 Scottish & Southern Energy Ord 2,163 1,643 1,415 889
50p
800 Tesco Ord 5p 3,382 3,407 4,188 5,042
120 Compass Group Plc ord 3,014 1,724 2,879 1,724
GBP0.1105
6,000 JP Morgan Gbl Emg Ord 1p 8,970 7,027 8,010 7,027
228 Aviva Ord GBP0.328947368 1,486 896 1,150 896
650 Legal & General Group ord 1,609 1,790 1,455 1,790
GBP0.025
200 Prudential GBP0.05 1,977 2,473 1,304 2,473
2,500 Mercantile Investment Trust Ord 6,200 2,325 6,238 2,325
25p
4,000 Axa Inv Man US Shr Dur High 3,420 4,121 3,383 4,121
Yld
650 British Land Company Ord 25p 2,180 3,979 2,673 3,979
150 Standard Chartered ord 50c 2,079 1,326 2,502 2,839

12

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

10. Investments (continued)

vestment s(continued)
2025 2025 2024 2024
£ £ £ £
Units Investment Market Cost Market Cost
Value Value
30 London Stock Exchange Group 2,750 2,249 3,075 2,249
ord
750 City of London inv ord 25p 3,739 3,005 3,285 3,005
50 Astrazeneca ord 25c 5,895 2,078 6,637 2,078
30 Reckitt Benckiser Group Ord 10p 1,659 928 1,310 928
10,000 Blackrock Continental European 20,959 12,023 19,197 12,023
Inc
100 British American Tobacco Ord 4,185 3,170 2,836 3,170
25p
4,000 International Public Partner ord 4,808 5,372 2,764 3,162
0.0001p
500 Pimco Gbl Advrs Gbl Inv Grade 5,900 7,137 5,890 7,137
Cred
- Smith (DS) ord 10p - - 2,106 1,902
60 Experian ord USD0.10 2,299 1,606 2,210 1,606
2,500 JP Morgan American Investment 26,800 10,477 24,425 10,477
Trust
60 Persimmon Ord GBP0.01 638 1,267 986 1,267
70 Relx Plc GBP0.1444 2,412 1,170 3,362 1,588
1,000 M&G Plc Ord GBP0.05 2,651 2,182 2,144 2,182
110 Schroder Inv Mgmt Europe SA 30,031 12,774 25,652 12,774
2,500 Schroder Oriental Income Fund 7,588 5,057 6,725 5,057
100 Allspring Lux Worldwide Fund 9,358 9,594 9,011 9,594
7,000 BNY Mellon Fund Mgrs Global 8,151 7,210 7,810 7,210
Inc
3,500 Octopus Renewables Infra Tr 2,408 3,684 2,776 3,684
6,000 The Renewables Infrastructure 4,632 6,849 4,257 5,406
6,001 VH Gbl Sustainable Energy 4,201 6,202 4,573 6,202
Opps
66 Anglo American USD0.54945 1,503 2,460 1,657 2,460
90 Rio Tinto ord GBP0.10 4,178 4,766 4,293 4,766
2,500 Fidelity UCITS ICAV US Quality 21,616 16,963 20,328 16,963
Income
- Assura Plc ord GBP0.10 - - 2,542 4,328

13

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

10. Investments (continued)

Units
Investment
1,750 Fidelity Investment Funds Fidelity
850 HSBC ETFS Plc S&P 500 UCITS
ETF
1,200 Ishares II Plc UK Property UCITS
ETF
5,000 Legal & General (Unit Trust Mgrs)
Ltd
12,000 Royal London Bond Funds ICVC
6,000 United Kingdom 4.25% Snr Bds
07/12/2040
5,500 United Kingdom 4.25% Snr Gilt
07/12/2049
- Darktrace Plc ord GBP0.01
6,000 Sequoia Economic
65 Vontobel Fund SICAV Twebtyfour
Strat Inc Aqg GBP
1,000 TR Property Investment Turst ord
GBP0.25
325 CT property Growth & Income Fd
ICVC CI Property Growth &
Income Q GBP
1,400 BT group ord GBP0.05
5,000 4.25% Treasury 2046
8,000 M&G Optimal Income Fund
420 Rentokil Initial
2,357 Primary Health Properties Plc
Total for Quilter Cheviot
252.51 COIF (income) shares
20,999 M&G Charifund (income)
2025
£
2025
£
2024
£
2024
£
Market
Value
Cost
Market
Value
Cost

2,660
2,439
2,340
2,402
40,995
28,289
36,539
28,289
4,739
5,272
3,721
3,644
2,972
2,579
2,694
2,579
14,616
13,378
14,544
13,378
5,453
5,779
6,008
5,779
4,614
5,552
5,355
5,552
-
-
2,342
1,453
4,722
4,959
4,794
4,959
6,295
5,873
6,207
5,873
3,210
3,280
3,350
3,280
3,118
3,086
3,129
3,086
3,031
1,480
1,946
1,480
4,273
4,461
-
-
7,710
7,529
-
-
1,533
1,533
-
-
2,168
3,196
-
-
396,366
320,517
371,614
313,178
3,986
-
3,986
-
337,434
80,000
323,407
80,000
737,786
400,517
699,007
393,178

14

Hampton Lucy Grammar School Foundation

Notes to the Financial Statements (continued)

Year ended 31st August 2025

11. Analysis of charitable funds

Unrestricted funds

Unrestricted funds
At Gains and At
1 Sep 2024 Income Expenditure losses 31 Aug 2025
£ £ £ £ £
General funds 780,103 34,700 (29,938) 35,868 820,733
================================ ============================ ============================ ============================ ================================
At Gains and At
1 Sep 2023 Income Expenditure losses 31 Aug 2024
£ £ £ £ £
General funds 699,714 32,794 (22,725) 70,320 780,103
================================ ============================ ============================ ============================ ================================

12. Analysis of net assets between funds

Unrestricted Total Funds
Funds 2025
£ £
Investments 737,786 737,786
Current assets 82,947 82,947
-------------------------------- --------------------------------
Net assets 820,733 820,733
================================ ================================
Unrestricted Total Funds
Funds 2024
£ £
Investments 699,007 699,007
Current assets 81,096 81,096
-------------------------------- --------------------------------
Net assets 780,103 780,103
================================ ================================

15

Hampton Lucy Grammar School Foundation

Management Information

Year ended 31st August 2025

The following pages do not form part of the financial statements.

16

Hampton Lucy Grammar School Foundation

Detailed Statement of Financial Activities

Year ended 31st August 2025

2025 2024
£ £
Income and endowments
Investment income
Citigroup Quilter dividends and interest 13,620 13,280
Charities Official Investment Fund (income shares) 142 139
Charifund dividends 19,529 18,164
Bank interest receivable 1,409 1,211
---------------------------- ----------------------------
34,700 32,794
---------------------------- ----------------------------
---------------------------- ----------------------------
Total income 34,700 32,794
============================ ============================
Expenditure
Expenditure on charitable activities
Grants to pupils and schools
Activities undertaken directly
Grants to pupils 17,190 12,317
Grants to schools 8,000 6,000
---------------------------- ----------------------------
25,190 18,317
---------------------------- ----------------------------
Support costs
Management fees 2,810 2,628
Accountancy fees 1,260 1,200
Professional fees and other 678 580
----------------------- -----------------------
4,748 4,408
----------------------- -----------------------
---------------------------- ----------------------------
Total expenditure 29,938 22,725
============================ ============================
Net gains on investments
Realised gains / (losses) on sale of investments 4,427 (1,473)
Unrealised gains / (losses) on retained investments 31,441 71,793
---------------------------- ----------------------------
35,868 70,320
---------------------------- ----------------------------
---------------------------- ----------------------------
Net income 40,630 80,389
============================ ============================

17