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2025-09-30-accounts

THE WORSHIPFUL COVWANY OF CHARTERED SURVEYORS CHARITABLE INVESTMENT FUND

FINANCIAL STATEMENTS

FOR THE YEAR ENDING 30TH SEPTEMBER 2025

James Harman Pulborough West Sussex RH20 2HS

The Worshipful Company of Chartered Surveyors Charitable Investment Fund

INDEX

CONTENTS PAGE
Trustees Repolt 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 Surveyol's Charitable Investment Fund The Managing Trustees Report for the year ending 3()th September 2025

REFERENCE AND ADMINSTATIVL DETAILS

Charity Registration Number 1012227
2 The Managing Trustees who served during the year were
GA Allison 75 Meadway Drive, Horsell, Woking, Surrey GU21 4TF
J Antill
A Belcher
D Bianco
D Boyne
JR Bryer Sarasin & Partners
J Buck
SA Camamile Reliance Bank Limited
D Carter Faith House, 23-24 Lovat Lane, London EC3R 8EB
R Davies
AD Flower
A Gowman
SR Jenkin
DW Jinks
3 Registered and Charity Office:
4 Other relevant organisations are:-
5 Invesllnent Managers:
6 Bankers:
R Kendall
MFW Larard
S Leonard
KW
Morg
an A
McD
onald
H Pickstock
N Parlett Page 1
DAG Reynolds
CW Roberts
HM Soning
J
Wail
ach
RN
Watt
s
J Woodman

The Worshipful Company Managing Trustees Report

of Chartered Surveyors Charitable Investment Fund for the Year ending 30 September 2025 (continued)

STRUCTURE, GOVERNANCE & MANAGEMENT

Format of the Accounts

The Financial Statement have been prepared in accordance Wilh accounting policies set out on page 9 and conp\y with the provisions of the[r] rrust Deed and the Charities Act 201 1 and the accounting and reporting by charities Statement of Recommended Practice applicable 10 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 tour times a year and day-to-day administration is delegated to committees in accordance with the Goverance Policy and the Clerk. The Company is authorised Lo appoint new Trustees to fill in vacancies arising though resignation or death of an existing Trustee.

On appointment, ne[t] wv 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 ofthe Charity's work to gain a fuller understanding of the issues involved.

Constitution and Objects

The Company of Chartered Surveyors 1997 Charitable Trust Fund '*vas constituted by a Trust Deed dated 3 1st 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:

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

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.

The Worshipful Company Managing Trustees Report

Page 2

of Chartered Surveyors Charitable Investment Fund for the Year ending 30 September 2025 (continued)

Funds

Expendable Endowment and Restricted Income Fund

"I'he capital of the L E Sutton Fund has becn 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 in need of financial assistance. Any unspent income is treated as part of the capital of the fimd. 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 Bigyvood Award on 30th September 2009 following approval froln the Charity Commission.

Risk Management

The[y] rrustees 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[r] rrustees are satisfied thal 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.

OB.JECTIVES AND ACTIVITIES

Grants Policy

The Managing Trustees determine lhe 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 Conunission'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

Page 3

for the year ending 30th September 2025 (continued)

FINANCIAL REVIEW, ACHIEVEMENTS AND PERFORMANCE

The Trustees consider that the Charitable Fund's affairs are satisfactory al the year end. Net funds increased during the year to El, 747,513. 'l*he charily received income ofE463,437 (2024: E459,5 12) primarily from donations and investment income. The Fund continued to support various charities and educational establishments with grants, donations and fundraising events of

(2024: £344,69 Fundraising costs were NIL (2024: NIL). The market value of investments increased during the year from 31,517,990 to £1,634,8

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

Due to the continuing support of our donors and the Trustees reserves policy as outlined below and after making appropriate enquiries, the[t] Trus1ees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeablc future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Investtnent Policy and Performance

The investments held by the Charity are managed in accordance with the powers available to the "I'rustees and with advice from independent investment managers. At the 30th September 2025 the investment portfolio showed unrealised losses of $8,661 and a gain on disposal of investments against historical cost ofE20, 28.

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 overarching 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 5()% of donations and income from fundraising events.

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 2025 was £1,747,513 and includes unrestricted free reserves of £ l, 122,280 and restricted reserves of £625,233

ANNUAL RETURN INFORMATION

Charitable Accounts Prepared for 2024/2025

Start Date 1st October 2024 End Date 30th September 2025
Gross Income £463,437
Gross Expenditure £458,684
Value of Grants Made £384,689

of Chartered Surveyors Charitable Investment Fund The Worshipful Company

Managing Trustees Report for the year ending 30th September 2025 (continued)

ORGANISATION

The Bourd of Managing Trustees administers the Charity in accordance the Trust Deed.

Investment Powers

The Managing Trustecs are empowered within the Trust Deed to invest the funds ofthe Charity.

STATEMENT OF TRUSTEES' RESPONSIMLITIDS

The Trustees are responsiblc for preparing tbe Trustees' report and the financial statements in accordance With applicablc low and United Kingdom Accounting Standards Kingdom Generally Accepted Accounting Practice).

fie law applicable to Charities in England & Wales requires the Trustees to prepare financial statements for each financial period whlch give a true and fair view of the state of affairs of the Charity and of itg incoming resources and application of resources, including its income and expenditure, for that period, In preparing those finaneial statements, the Trustees are required to:

a select suitable accounting policies and then apply them consistently; a obscrvc the methods and principies in the Charities SORP (FRS 102) Ly thßke Judgementg and accounting estimates that are reasonable and prudent; o state whether applicable UK Accounting Standards (FRS 102) have been f0110"Ed, subject to nny material departures disclosed Hild explained in flie financial stntements; s prepare the finmciat statements on the going concern bøsis unless it is ingppropriatc to pigsu_me that the Charity will continuo in business,

The Trustees arc responsible keeping adequate accounting records that am sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the finønciul position of the Charity and enable them to ensure that the financial stHtements comply with the Charities Act 20] I , the Charity (Accounts and Reports) Regulations 2008 and (he provisions or the Trust deed. They are also responsible tor safeguarding the ascts of the Charity and hence for taking reasonable steps for the pævcntion and detection of fraud of and other irregularities.

PLANS FOR FUTURE PERIODS

Thc Charity envisages continuing with the relief of poverty for members of the profession, advancement ol' education and awarding bursaries and prizes consistent with maintaining its reserves polioy.

RELATED PARTIES

'l'he Charity was set up by the Worshipful Company of Chartered Surveyors and the present Trustees gre nll ntembers of a Court of that Company,

APPROVAL

of Chartered Surveyors Charitable Investment Fund We certi$' that the information given in these financial statements is correct (o the best of our knowledgc. Approved by the Trustees and signed on their behalf by

Chairman ol' the Chairty Committee

Dute.e28[th] April 2026

The Worshipful Company of Chartered Surveyors Charitable Investment Fund Independent Examiner's Report för the year ending 30th September 2025

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

Accounts for the Year ended 30th September 2025 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 audil is not required for this year (under section 144(2) of the Charities Act 201 1 (the Act), and that an independent examination is needed

It is my responsibility to:

examine the accounts under section 145 of the 201 1 Act, to follow the procedures laid down in the General Directions given by the Charity Commissioners (under section 145 (5)(b) of the 2011 Act), and to state whether particular matters have come to my attention.

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[t ] s Statement

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

which gives me reasonable cause to believe that, in any material respect, the requirements: . 10 keep accounting records in accordance with Section 130 of the 201 1 Act: and to prepare accounts which accord with the accounting records and 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, have not been met; or

This report is made solely 10 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 12[th] May 2026 Name H.,I.W Harman Relevant Professional Qualification Body ICAEW Beedings Castle Nutbourne Lane Address Pulborough

West Sussex RH20 2HS

The Worshipful Company of Chartered Surveyors Charitable Investment Fund

Page 6

The Worshipful Company of Chartered Surveyors Charitable Investment Fund

Statement of Financial Activities 12 months to 30th September 2025

1992
Charitable Charitable Bursary Bigwood Year ended
Notes Trust Trust Fund Fund Total 30/09/24
Incoming l'esources
Income from Investment Managers 73,628 7,708 17,920 10,744 110,000
Fees Received 147 342 205 2,100
Champions 200,805 21,022 48,871 29,302 300,000 345,700
Donations and similar income 12,076 1,264 2,939 1,762 18,041 32,502
Fundraising events 7 190 441 264 2,705 13,300
Investment income 14,835 5 22, 163 67,150
Gift Aid 5,641 591 1 823 8,428 860
Total incoming resources

Resources expended

Charitable expenditure: Grants and donations 8 Management & administration 9 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

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

310,201 32,475 75,496 45,265 463,437 459,512
257,492 62,667 37,573 384,689 693
49,529 26,957 12,054 7,227 73,995 64,671
307,021 32,142 74,721 44,800 458,684 409,364
3,180 333 465 4,753 50,148
13,473 775 1,966 20,128
(5,797) (607) 3,279 (846) (8,661) 119,849
10,856 16,220 178,120
2,643 1,585
1,553,
121,318 282,034 169,099 173
122,454 284,677 170,684

The Worshipful Company

FIXED ASSETS 4 3,866
Investments at market value
Cash awaiting Investment
CURRENT ASSETS
Debtors
Cash at bank
3
4
4
J 94,000
45,385 88,765
99>787
144,210
10,411
Cash investment managers 339,172 243,086
CREDITORS: Amounts falling 5 125,869 134,250
due within one year
NET CURRENT ASSETS 213,303 108336
TOTAL NET ASSETS 1,731,293 1,747,513
THE FUNDS OF THE CHARITY 6
1977 Charitable Trust
Unrestricted Fund
General and Accumulated
Fund
Expendable Endowment Fund
46,979
Mr S Smith
1992 Charitable Trust
Restricted Income Fund 20,786 20,981
Mrs L E Sutton
Expendable Endowment Fund 1009532 101,473
Mrs L E Sutton
Bursary Fund 282,034 284,677
Guy Bigwood Award 169,099 170,684
TOTAL FUNDS 1,73 1,293
of' Chartered Surveyors 1,747,513
Charitable Investment
Fund
Year Ending 30th September
2025

Balancc Sheet

30 September 30 September 2024 2025 Notes £

22 1,5 17,990

Page

he Trustees and Signed on their The beh behalf by:Worshipful Company

Master D.W. Jinks

R.N. Watts

The Notes on Pages 9 to 13 ‘orn part of the Accounts

8

Page

The Worshipful Company

of Chartered Surveyors Charitable Investment Fund Notes to the Financial Statements For the year ending 30th September 2025

1 ACCOUNTING POLICIES

a) Basis of Preparation of financial statements

The financial statements have been prepared in accordance with Charities SORP (FRS 1 02) - Accounting and Reporting by Charities: Statement of Recomnended 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 I Janua1Y 2019), the Financial Repolting 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 'fiue 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.

The investments making up the six funds have been amalgamated for investment purposes. Income, Expenditure and Capital Gains and Losses during the year are apportioned on the basis of the opening balance of each fund at the beginning of the year.

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 alnount can be quantified with reasonable accuracy.

d) Resources Expended

Expenditure is accounted for on an accruals basis and has been classified under headi_ngs that aggregate all cost related to the category,

e) Investments

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

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 carlYing 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

The Worshipful Company Pa¥e

The Worshipful Company Chartered Surveyors Charitable Investment Fund Financial (Continued) For the year ending 30th September 2025

of

Notes to the Statements

2024 2025
2 FIXED ASSET INVESTMENTS ARE REPRESENTED BY:
Lloyds Bank 3000 ordinary shares I ,570 3,650
Sarasin Endownment Fund 16,420
1,516,420
1,631,161 1,517,990
1,634,811 1,234,410
Historic Cost1,641,275
2024 2025
3 DEBTORS
Accounts receivable 110
Bursaries Paid In Advance 114,000 58,700
Debtors Champions 80,000 85,400
The Lloyds Bank shares are palt of the Bursaw Fund Assets, the balance of the fund being invested. The Lloyds Bank shares are palt of the Bursaw Fund Assets, the balance of the fund being invested.
194,000 144,210
2024 2025
4 CASH AT BANK 4 CASH AT BANK
2024 2025
5 CREDITORS: AMOUNTS FALLING DUE 'WITHIN ONE YEAR
Amount due to Company 20,869 49,333
Other Creditors 15,000 8,692
Grants paid in advance 50,000
Sponsors payments in advance 40,000 76,225
Reliance Bank 45,385 88,765
Cash with investment managers:
Sarasin & Partners 99,787
—_—
10,111
125,869 134,250

Page

The Worshipful Company Chartered Surveyors Charitable Investment Fund Financial (Continued) For the year ending 30th September 2025

10

Page

The Worshipful Company Chartered Surveyors Charitable Investment Fund Financial (Continued) For the year ending 30th September 2025

of

Notes to the Staten-lent-s

6 STATEMENT OF FUNDS
30/09/2024 Income Expenditure Investment 30/09/2025
Gains/
(Losses)
1977 Charitable Trust
Unrestricted Fund
General and Accumulated Fund 1 1,863
151
1 1,863 297,626 (294,574) 7,365
Expendable Endowment Fund
Mr S Smith 46,979 12,575 (12,447) 311 47,418
1992 Charitable Trust
Restricted Income Fund
Mrs L E Sutton 20,786 5,564 (5,507) 138 20,981
Expendable Endowment Fund
Mrs L E Sutton 100,532 26,911 (26,635) 665 101,473
Bursary Fund 282,034 75,496 (74,721) 1,868 284,677
Guy Bigwood Award 169,099 45,265 (44,800) 170,684

The Worshipful Financial

Chartered Surveyors Charitable Investment Fund (continued) for the year ending 30th September 2025

GRANTS AND DONATIONS

Education Education
Chartered Surveyor's Bursaries 240,000 300,000
Pathways to Property 20,000 20,000
Schools Education Initiative Company of
Notes to the
Statements
Guildhall School of Music & Drama Awards
10,000 1,000
School Bursaries 32,000 2,560
Central School for Ballet Awards 2024
16,800
2025
16,800
School Hardship Fund 315
7 FUNDRAISING EVENTS - Income
Coutts Reception
City Giving Day
Rugby Dinner
CISL (IDBE) Master's Scholarship
Young Enterprise
Unifrog
661
12,639
10,000
335,710
795
15,000
4,380
5,580
375,635
Ballet Visit 297
Buildings Tour —_____— 1,613
13,300 2,705
2,133
Other
Master's Purse 250 1,000
5,000
1,600 1,500
6,850 2,500
344,693 384,689

The Worshipful Financial

Chartered Surveyors Charitable Investment Fund (continued) for the year 30th September 2025

Company of Notes to the Statements ended

2024 2025
9 MANAGEMENT COSTS
Administration costs and education initiative expenses 7,850
Accountancy & bookkeeping (includes prior year timing 19,145 24,175
adjustment)
Trustee indemnity insurance 403
Investment Management Fees 3,666 2,598
Clerks Sala1Y 12,861
Bank Charges 1 19 277
Printing and Postage 116
Independent Examiner's Fee 1,300
Bursary programne Manager's Fee and Expenses 18,677 28,417
Office costs 1,834
64,671 73,995

10 TRUSTEES' EXPENSES

No trustee received any remuneration or reimbursement of expenses from the charity during the year (2024: Nil). During the year the charity paid E 1,307 (2024: E403) in relation to Trustee Liability Insurance

11 RELATED PARTY TRANSACTIONS

During the year the Trustees made donations to the Charity amounting to $5,105 (2024: €5,665) The Worshipful Company of Chartered Surveyors, the Charity's associated Lively Company, received donations totalling €20,000 (2024: E8,623) which were paid over to the Charity. The Company also paid expenses and donations totalling $40,214 (2024: €40,469) 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. The Company reimbursed the Charity for the cost of Educational Initiative expenses totalling E7,850 (2024: £7,850)

At the Year End €49,333 (2024: was owed to the Company and is included in creditors

12 POST BALANCE SHEET EVENTS

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

The Worshipful Financial

Chartered Surveyors Charitable Investment Fund (continued) for the year 30th September 2025

Page 13