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2023-09-30-accounts

THE WORSHIPFUL COMPANY OF CHARTERED SURVEYORS CHARITABLE INVESTMENT FUND

FINANCIAL STATEMENTS

FOR THE YEAR ENDING 30TH SEPTEMBER 2023

James Harman Pulborough West Sussex RH20 2HS

The Worshipful Company of Chartered Surveyors Charitable Investment Fund

INDEX

CONTENTS PAGE
Trustees Report 1-5
Independent Examiner's Report 6
Statement of Financial Activities 7
Balance Sheet 8
Notes to the Financial Statements 9-13

The Worshipful Company of Chartered Surveyors Charitable Investment Fund The Managing Trustees Report for the year ending 30th September 2023

REFERENCE AND ADMINSTATIVE DETAILS

1 Charity Registration Number 1012227
2 The Managing Trustees who served during the year were
G A Allison M F W Larard
A Belcher S Leonard
J Bryer K W Morgan
S A Camamile N Parlett
Lady J E Davies C J Peacock
A D Flower D A G Reynolds
J Gillett C W Roberts
A Gowman H M Soning
A Heywood J Wallace
W A Hill R N Watts
S Jenkin J Woodman
D W Jinks J R O Young
A P Joyce
3 Registered and Charity Office: 75 Meadway Drive, Horsell, Woking, Surrey GU21 4TF
4 Other relevant organisations are:-
5 Investment
Managers: Cazenove Investment Management Ltd
6 Bankers: Reliance Bank Limited
Faith House, 23-24 Lovat Lane, London EC3R 8EB

Page 1

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Managing Trustees Report for the Year ending 30 September 2023 (continued)

STRUCTURE, GOVERNANCE & MANAGEMENT

Format of the Accounts

The Financial Statement have been prepared in accordance with accounting policies set out on page 9 and comply with the provisions of the Trust Deed and the Charities Act 2011 and the accounting and reporting by charities Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Ireland.

GOVERNANCE AND MANAGEMENT

The Managing Trustees are the Master and Wardens and Members of the Court of the Worshipful Company of Chartered Surveyors. Anyone who is appointed or resigns as a member of the Court is automatically appointed or resigns as a Trustee of the Fund.

The Managing Trustees meet four times a year and day-to-day administration is the responsibility of the Chief Executive Officer and Clerk. The Company is authorised to appoint new Trustees to fill in vacancies arising though resignation or death of an existing Trustee.

On appointment, new Trustees have received information on their role as a Trustee and on the Charity and are encouraged to visit and take part in various aspects of the Charity's work to gain a fuller understanding of the issues involved.

Constitution and Objects

The Company of Chartered Surveyors 1997 Charitable Trust Fund was constituted by a Trust Deed dated 31st December 1977 and the Company of Chartered Surveyors 1992 Charitable Trust was constituted by a Trust Deed dated 31st December 1992. These two Funds were pooled under a scheme dated 4th September 2003 to form the Company of Chartered Surveyors Charitable Investment Fund.

The main charitable objects are:

  1. To continue to raise by donations in excess of £50,000 per annum and to pay out to charities at least this sum during the year.

2 For the benefit of such exclusively charitable objects and purposes as the Trustees in their discretion see fit.

a) For the relief of poverty, advancement of education, awarding prizes in connection with examinations and the establishment and maintenance of b) libraries and other facilities for members of the profession or any other recognised profession.

Page 2

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Managing Trustees Report for the Year ending 30 September 2023 (continued)

Funds

Expendable Endowment and Restricted Income Fund

The capital of the L E Sutton Fund has been invested to provide income for the award of up to £4,500 annually to enable a Surveyor or university graduate to undertake a research project on a subject of current interest which will help foster a better understanding of the built environment.

The income and capital of the Sydney Smith Fund is for the assistance of students in the surveying profession in need of financial assistance. Any unspent income is treated as part of the capital of the fund. The capital of the fund is expendable at the discretion of the Trustees.

The income and capital of the Bursary Fund is for the assistance of pupils in four adopted schools going on to further education.

Unrestricted Funds

These funds are expendable at the discretion of the Trustees in the furtherance of the objects of the charity and include funds received from the Guy Bigwood Award on 30th September 2009 following approval from the Charity Commission.

Risk Management

The Trustees have undertaken a risk review to identify risks to which the charity is exposed, in particular, those related to the operations and finances of the Charity and the Trustees are satisfied that adequate systems are in place to mitigate the Charity's exposure to those risks. The nature of the risks and associated systems and procedures will be regularly reviewed.

OBJECTIVES AND ACTIVITIES

Grants Policy

The Managing Trustees determine the general policy of the Fund. The Managing Trustees consider applications from those meeting the objects as set out above.

Public Benefit

The objects of the Fund are as stated above. The Trustees confirm that they have referred to the guidance contained in the Charity Commission's General Guidance on Public Benefit when reviewing the Fund's aims and objectives and in planning future activities and setting the grant making policy for the year.

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Managing Trustees Report for the Year ending 30 September 2023 (continued)

Page 3

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Managing Trustees Report for the year ending 30th September 2023 (continued)

FINANCIAL REVIEW, ACHIEVEMENTS AND PERFORMANCE

The Trustees consider that the Charitable Fund's affairs are satisfactory at the year end. Net funds decreased during the year to £1,583,173. The charity received income of £345,224 (2022: £260,440) primarily from donations and investment income. The Fund continued to support various charities and educational establishments with grants, donations and fundraising events of £318,962 (2022: £245,779). Fundraising costs were NIL (2022: £8,740). The market value of investments decreased during the year from £1,519,766 to £1,441,202.

In the Trustees' opinion investment income may decrease slightly in the current year but, there are no plans to sell investments and the Trustees consider the fund will be able to fulfill its aims and objectives in the current year and for the foreseeable future.

Going concern

The war in Ukraine is suppressing the value of the investment portfolio. However due to the continuing support of our donors and the Trustees reserves policy as outlined below and 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. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Investment Policy and Performance

The investments held by the Charity are managed in accordance with the powers available to the Trustees and with advice from Independent Investment Managers At the 30th September 2023 the investment portfolio showed unrealised lossess of £49,997 and a gain on disposal of investments of £4,378.

Reserves Policy

The Trust holds and accumulates capital funds for its purposes, in the context of its objectives as the principal instrument of the charitable giving of the Worshipful Company of Chartered Surveyors, which in common with the Livery movement generally, acts as a custodian and grantor of charitable funds over decades and in many cases, over centuries. In common with this over - arching policy, the Trust approach seeks to grow and sustain giving in the long term.

It is the policy of the Charitable Board to distribute a minimum of 50% of donations and income from fundraising events but to retain sufficient reserves so that investment income from these reserves of £65,840 (2022: £69,191) cover the cost of administering the fund, £59,316 (2022: £42,844).

Having analysed the Fund's responsibilities and ongoing commitments, the Trustees are satisfied that the Fund retains proper reserves to cover expected outlay over the next three years, taking into account expected income and distributions and that the level of reserves is appropriate.

The level of reserves as at 30th September 2023 was £1,553,173 and includes unrestricted free reserves of £997,471 and restricted reserves of £555,702.

ANNUAL RETURN INFORMATION

Charitable Accounts Prepared for 2022/2023

Start Date 1st October 2022 End Date 30th September 2023
Gross Income £345,224
Gross Expenditure £378,278
Value of Grants Made £318,962
Including Grants to Institutions £59,780

Page 4

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Managing Trustees Report for the year ending 30th September 2023 (continued)

ORGANISATION

The Board of Managing Trustees administers the Charity in accordance with the Trust Deed. Investment Powers

The Managing Trustees are empowered within the Trust Deed to invest the funds of the Charity. STATEMENT OF TRUSTEES’ RESPONSIBILITIES

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to Charities in England & Wales requires the Trustees to prepare financial statements for each financial period which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing those financial statements, the Trustees are required to: select suitable accounting policies and then apply them consistently; observe the methods and principles in the Charities SORP (FRS 102) make judgements and accounting estimates that are reasonable and prudent; state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements; prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud of and other irregularities. PLANS FOR FUTURE PERIODS The Charity envisages continuing with the relief of poverty for members of the profession, advancement of education and awarding bursaries and prizes consistent with maintaining its reserves policy. RELATED PARTIES The Charity was set up by the Worshipful Company of Chartered Surveyors and the present Trustees are all members of a Court of that Company.

APPROVAL

We certify that the information given in these financial statements is correct to the best of our knowledge. Approved by the Trustees and signed on their behalf by

D.W.Jinks Chairman of the Charitable Board

Date: 1st July 2024

Page 5

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Independent Examiner's Report for the year ending 30th September 2023

Report to the Trustees of: The Worshipful Company of Chartered Surveyors Charitable Investment Fund Charity No: 1012227

Accounts for the Year ended 30th September 2023 set out on page 7-13

Respective Responsibilities of Trustees and Examiner

The Charity's Trustees are responsible for the preparation of the accounts. The Charity's Trustees consider that an audit is not required for this year (under section 144(2) of the Charities Act 2011 (the Act), and that an independent examination is needed

It is my responsibility to:

Basis of Independent Examiner's Statement

My examination was carried out in accordance with General Directions given by the Charity Commissioners. An

examination includes a review of the accounting records kept by the Charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently. No opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent Examiner's Statement

In connection with my examination, no matter has come to my attention:

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report

Signed Date 15th July 2024 Name Mrs J Crouch

Relevant Professional Qualification or Body Association of Accounting Technicians

Address 35 Pixham Lane Dorking Surrey RH4 1PL

Page 6

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Statement of Financial Activities 12 months to 30th September 2023

Notes
Incoming resources
Champions
Donations and similar income
Fundraising events
7
Investment income
Gift Aid
Total incoming resources
Resources expended
Charitable expenditure:
Grants and donations
8
Cost of Fundraising events
9
Management & administration
10
Total resources expended
Net incoming/(outgoing)
resources
Realised gains on investments
Unrealised gains/(losses) on investments
Net movement in funds
Funds balances brought forward
Fund balances carried forward
Total
£
£
£
£
£
£
143,911
15,066
35,024
20,999
215,000
118,000
25,885
2,710
6,300
3,777
38,672
27,115
13,000
1,361
3,164
1,897
19,422
46,134
44,069
4,614
10,726
6,431
65,840
69,191
4,210
441
1,025
614
6,290
1977
Charitable
Trust
1992
Charitable
Trust
Bursary
Fund
Guy
Bigwood
Fund
Year
ended
30/09/22
231,075
24,192
56,239
33,718
345,224
260,440
213,498
22,351
51,960
31,153
318,962
237,039
-
-
-
-
-
8,740
39,704
4,156
9,663
5,793
59,316
42,844
253,202
26,507
61,623
36,946
378,278
288,623
(22,127)
(2,315)
(5,384)
(3,229)
(33,054)
(28,183)
2,930
307
713
428
4,378
23,388
(33,466)
(3,503)
(8,145)
(4,883)
(49,997)
(150,084)
(52,663)
(5,511)
(12,816)
(7,684)
(78,673)
(154,879)
1,092,281
114,348
265,833
159,384
1,631,846
1,786,725
1,039,618
108,837
253,017
151,700
1,553,173
1,631,846

The Notes on Page 9 to 13 form part of the Accounts

Page 7

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Year Ending 30th September 2023

Balance Sheet

Notes
FIXED ASSETS
Investments at market value
2a
Cash awaiting Investment
4
CURRENT ASSETS
Debtors
3
Cash at bank
4
Cash investment managers
4
CREDITORS: Amounts falling
due within one year
5
NET CURRENT ASSETS
TOTAL NET ASSETS
THE FUNDS OF THE CHARITY
6
1977 Charitable Trust
Unrestricted Fund
General and Accumulated Fund
Expendable Endowment Fund
Mr S Smith
1992 Charitable Trust
Restricted Income Fund
Mrs L E Sutton
Expendable Endowment Fund
Mrs L E Sutton
Bursary Fund
Guy Bigwood Award
TOTAL FUNDS
30 September
2023
£
£
1,441,202
2,234
99,600
109,177
32,886
241,663
131,926
109,737
1,553,173
997,471
42,147
18,647
90,190
253,017
151,701
1,553,173
30 September
2022
£
£
1,519,766
68,000
64,934
25
132,959
(20,879)
112,080
1,631,846
1,048,000
44,281
19,591
94,757
265,833
159,384
1,631,846
30 September
2022
£
£
1,519,766
68,000
64,934
25
132,959
(20,879)
112,080
1,631,846
1,048,000
44,281
19,591
94,757
265,833
159,384
1,631,846
1,631,846
1,048,000
44,281
19,591
94,757
265,833
159,384
1,631,846

Approved by the Trustees and Signed on their behalf by:

Master - S.A. Camamile

D.W. Jinks

Page 8

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Year Ending 30th September 2023

The Notes on Pages 9 to 13 form part of the Accounts

Page 8

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Notes to the Financial Statements For the year ending 30th September 2023

1 ACCOUNTING POLICIES

a) Basis of Preparation of financial statements

The financial statements have been prepared in accordance with Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to the 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 Financial Reporting Standard applicable in the UK and republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair’ view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Worshipful Company of Chartered Surveyors Charitable Investment Fund meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

b) Cashflow Statement

The Charity has taken advantage of the exemption in Financial Reporting Standard No.1 from the requirement to produce a cashflow statement on the grounds that it qualifies as a small charity.

c) Incoming Resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

d) Resources Expended

#

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.

e) Investments

Investments are stated in the balance sheet at market value. The differences between market value and origianl cost of the investments are shown as unrealised investment gains or losses and transferred to the income and expenditure account. The difference between the balance sheet value and the proceeds of investments disposed of is shown as a gain/loss in the statement of financial activites.

Investments also include cash held for re-investment purposes.

f) Going Concern

The Trustees consider that there are no material uncertainties about the Charity's ability to continue as a going concern nor any significant areas of uncertainty that affect the carrying value of assets held by the Charity.

g) Taxation

The Charity is registered with the Charity Commission and therefore no income or capital taxes are payable on any part of its activities. Value added tax is incurred on certain categories of expenditure and is not recoverable.

h) Fund Accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the Trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Page 9

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Notes to the Financial Statements (Continued) For the year ending 30th September 2023

2023
2a
FIXED ASSET INVESTMENTS
£
Market value brought forward
1,519,766
Disposal Proceeds
(32,946)
Unrealised Gains/(Losses)
(49,996)
Disposal Gains
4,378
Market value carried forward
1,441,202
Historical cost
1,277,471
2b
FIXED ASSET INVESTMENTS ARE REPRESENTED BY:
Lloyds Bank ordinary shares
1,270
Cazenove Charity Multi-Asset Fund
1,439,932
1,441,202
The Lloyds Bank shares are part of the Bursary Fund Assets, the balance of the fund being invested.
2023
£
3
DEBTORS
Bursaries Paid In Advance
99,600
99,600
2023
£
4
CASH AT BANK
Reliance Bank
109,177
Cash with investment managers:
Cazenove Capital Management
35,120
2022
£
1,783,741
(137,279)
(150,084)
23,388
1,519,766
1,306,038
1,230
1,518,536
1,519,766
2022
£
68,000
68,000
2022
£
64,934
25

Page 10

The Worshipful Company of Chartered Surveyrs Charitable Investment Fund Notes to the Financial Statements (continued) for the year ending 30th September 2023

2023
£
5 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Amount due to Company
6,926
Other Creditors
95,000
Grants paid in advance
30,000
131,926
6 STATEMENT OF FUNDS
9/30/2022
Income Expenditure
£
£
£
£
1977 Charitable Trust
Unrestricted Fund
General and Accumulated Fund
1,048,000 221,707
(242,937)
(29,299)
Expendable Endowment Fund
Mr S Smith
44,281
9,368
(10,265)
(1,237)
1992 Charitable Trust
Restricted Income Fund
Mrs L E Sutton
19,591
4,145
(4,541)
(548)
Expendable Endowment Fund
Mrs L E Sutton
94,757
20,047
(21,966)
(2,648)
Bursary Fund
265,833
56,239
(61,623)
(7,432)
Guy Bigwood Award
159,384
33,718
(36,946)
(4,455)
1,631,846 345,224
(378,278)
(45,619)
Investment
Gains/
(Losses)
2023
£
5 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Amount due to Company
6,926
Other Creditors
95,000
Grants paid in advance
30,000
131,926
6 STATEMENT OF FUNDS
9/30/2022
Income Expenditure
£
£
£
£
1977 Charitable Trust
Unrestricted Fund
General and Accumulated Fund
1,048,000 221,707
(242,937)
(29,299)
Expendable Endowment Fund
Mr S Smith
44,281
9,368
(10,265)
(1,237)
1992 Charitable Trust
Restricted Income Fund
Mrs L E Sutton
19,591
4,145
(4,541)
(548)
Expendable Endowment Fund
Mrs L E Sutton
94,757
20,047
(21,966)
(2,648)
Bursary Fund
265,833
56,239
(61,623)
(7,432)
Guy Bigwood Award
159,384
33,718
(36,946)
(4,455)
1,631,846 345,224
(378,278)
(45,619)
Investment
Gains/
(Losses)
2022
£
18,879
2,000
-
20,879
9/30/2023
£
997,471
42,147
18,647
90,190
253,017
151,701
1,631,846 345,224
(378,278)
(45,619)
1,553,173

Page 11

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Notes to the Financial Statements (continued) for the year ending 30th September 2023

7 FUNDRAISING EVENTS - Income
City Giving Day
PMA
Charity Walk
Surplus on MCC Dinner
Carol Service
8 GRANTS AND DONATIONS
Education
Chartered Surveyor's Bursaries
Pathways to Property
Schools Education Initiative
Guildhall School of Music & Drama Awards
School Bursaries
Central School for Ballet Awards
Sydney Smith Foundation Awards
School Hardship Fund
SISL (IDBE) Master's Scholarship
L.E. Sutton Fund Awards
GSMD Music Competition
Birmingham City Uni - Sadare
St Saviours and St Olaves
City
Lord Mayor's Appeal
Sheriff's & Recorder's Fund
Big Curry Lunch
Other
Master's Purse - Clink Charity
Sheriffs' Challenge
Service Affiliates
Contingency - S.Hussey Deceased
Total
2023
£
1,960
0
0
16,746
716
19,422
190,700
10,000
13,540
10,000
47,300
18,280
0
4,352
20,000
0
1,000
0
0
315,172
2,000
0
1,040
2022
£
205
37,881
8,048
0
0
46,134
110,000
14,000
11,840
6,000
50,400
16,800
0
0
20,000
0
0
979
2,000
232,019
2,000
0
0
3,040 2,000
500
0
0
250
1,000
120
1,900
0
750 3,020
318,962 237,039

Page 12

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Notes to the Financial Statements (continued) for the year ended 30th September 2023

9
FUNDRAISING COSTS AND DONATIONS
Spring Dinner
PMA Champions Video
10
MANAGEMENT COSTS
Administration costs and education initiative expenses
Accountancy & administration
Trustee indemnity insurance
Bookeeeping
Investment Management Fees
Clerks Salary
Bank Charges
Marketing
Printing and Postage
Independent Examiner's Fee
Education programme Manager's Fee and Expenses
2023
£
0
0
2022
£
3,240
5,500
0 8,740
2023
£
4,600
15,285
0
3,520
3,689
4,836
87
0
80
500
26,719
2022
£
11,500
16,886
1,542
4,181
8,072
87
0
66
510
59,316 42,844

11 TRUSTEES' EXPENSES

No trustee received any remuneration or reimbursement of expenses from the charity during the year (2022: Nil). During the year the charity paid £NIL (2022: £1,542) in relation to Trustee Liability Insurance

12 RELATED PARTY TRANSACTIONS

During the year the Trustees made donations to the Charity amounting to £11,311 (2022: £3,480) The Worshipful Company of Chartered Surveyors, the Charity's associated Livery Company, received donations totalling £37,035 (2022: £15,271) which were paid over to the Charity. The Company also paid donations totalling £33,600 (2022: £12,933) on behalf of the Charity which were reimbursed.

The Worshipful Company of Chartered Surveyors have provided the services of their Clerk to act as secretary to the trustees and the Charity reimbursed the Company £4,836 (2022: £8,072) as a proportion of her remuneration. The Company reimbursed the Charity for the cost of Educational Initiative expenses totalling £4,600 (2022: £3,500)

At the Year End £6,926 (2022: £18,879) was owed to the Company and is included in creditors

13 POST BALANCE SHEET EVENTS

There have been no events since the balance sheet date which require adjustment to or additional disclosure in these financial statements.

Page 13