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2025-04-05-accounts

Charity registration number: 1014066

The Miss W E Lawrence 1973 Charitable Settlement

Annual Report and Financial Statements

for the Year Ended 5 April 2025

The Miss W E Lawrence 1973 Charitable Settlement

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 23

The Miss W E Lawrence 1973 Charitable Settlement

Reference and Administrative Details

Trustees Mr J Bastable Mr J Dickins Mr W D Forde Charity Registration Number 1014066 Principal Office 5700 Oxford Business Park South Oxford Oxon OX4 2RW Independent Examiner Buzzard's Accountancy Limited 95 Sinclair Avenue Banbury Oxon OX16 1BQ Solicitors Freeths LLP 5700 Oxford Business Park South Oxford Oxon OX4 2RW Bankers Cater Allen PO Box 12665 Harlow CM20 9QP Agents Carter Jonas 51 Northbrook Street Newbury Berkshire RG14 1DT Investment Advisors Evelyn Partners 45 Gresham Street London EX2V 7BG

Page 1

The Miss W E Lawrence 1973 Charitable Settlement

Trustees' Report

The trustees present the annual report together with the financial statements of the charity for the year ended 5 April 2025.

The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's governing document and the provisions of the Statement of Recommended Practice (SORP) ‘Accounting and Reporting by Charities’ issued in October 2019.

Objectives and activities

Policies and objectives

The charity is organised generally to provide assistance for predominantly local charities operating in Kintbury where the late Miss Lawrence, the settlor, lived, and in the nearby area. The objects of the charity are wide and owing to the inability to expend capital from its principal capital fund, it continues to be the trustees’ policy to utilise their income in support mainly of local charities, but also certain national charities some of which the late Miss Lawrence supported in her lifetime. The trustees have a local presence in Kintbury and the wider district and monitor local charitable needs.

Activities undertaken to achieve objectives

The trustees’ strategy to invest in companies that provide a steady history of growing profits has assisted with the relatively stable income.

The total income for the current year was £150,213 (2024: £154,454). The Trustees made grants totalling £153,856 (2024: £162,462).

The Trustees have also allocated a fund to provide grants to assist young people from the Kintbury area with the costs of tertiary education and training and applications have been sought from and grants paid to young people.

The Trustees continue to keep under review the application of income in accordance with the objects of the charity.

Public benefit

The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.

Page 2

The Miss W E Lawrence 1973 Charitable Settlement

Trustees' Report (continued)

The Trust fulfils its obligation by:-

Grant making policies

The Trustees meet half yearly to consider the grants they will make and to review any feedback they have received. Most of the grants are made in April of each year.

Nominations for grants are made by formal and informal means via the Good Exchange platform or by a standard application form.

The Trustees encourage feedback on actual use of the funds. The Trustees whenever possible attend functions to which they are invited by the charitable organisations they support and report on what they learn from attending the functions.

The Trust has a legal clerk who handles the day to day correspondence relating to grants. The clerk is an executive at the firm of Freeths LLP and the firm also offers legal advice to the charity.

Achievements and performance

Review of activities

During the year the Trust has been able to continue its support of local charities in Kintbury.

The Trustees have supported the local community by making donations to Kintbury Bowling Club, Inkpen History Society, Education Business Partnership West Berkshire and Newbury Soup Kitchen. They have also provided financial assistance with the cost of tertiary education for young individuals who may otherwise not have been able to undertake further education.

The Trust has also made significant grants to charitable organisations supporting individuals disadvantaged by illness and medical disability.

Page 3

The Miss W E Lawrence 1973 Charitable Settlement

Trustees' Report (continued)

Investment policy and performance

The trustees restated their investment strategy as being to protect the capital value of the trust fund against inflation and maintain a balance between capital protection and income performance. The trustees have accepted a moderate amount of risk through their investment in the property collectives which they have purchased to increase the income yield.

The Trustees continue to review their investment strategy.

The Trust employs Evelyn Partners as its investment advisor and manager.

Financial review

Reserves policy

The Trustees are not permitted to spend the capital from the Trust for a period of eighty years. Following the sale of the land in Kintbury the investment of the sale proceeds has generated a significant increase in the income which has enabled the Trustees to make increased grants and donations.

The adequacy of the reserves policy is reviewed annually and when appropriate income reserves are used to support the trustees grant making policy.

Plans for future periods

The Trustees intend to continue to provide grants in a similar way to the current year. They will consider other proposals for applying the income for the benefit of the objects of the charity. They will give preference to the charitable organisations which Miss Lawrence supported during her lifetime.

Trustees and officers

The trustees and officers serving during the year and since the year end were as follows:

Trustees: Mr J Bastable Mr J Dickins Mr W D Forde

Page 4

The Miss W E Lawrence 1973 Charitable Settlement

Trustees' Report (continued)

Structure, governance and management

Constitution

The charity's governing document is a Settlement dated 13 September 1973. The charity was set up by Miss Lawrence to benefit national charities and organisations.

The settlement gives the Trustees power for a period of eighty years to apply the income from the Trust Fund to such charitable objects, associations and organisations and in such shares and proportions and in such manner in all respects as the Trustees in their absolute discretion think fit.

Recruitment and appointment of trustees

The Trustees are jointly responsible for the induction of any new trustee. The induction includes awareness of trustee's responsibilities, consideration of the governing documents, administrative procedures, the history and philosophy of the charity.

Organisational structure

The Trust continues to have three Trustees. All Trustees give of their time freely and no Trustees remuneration was paid in the year.

Risk management

The Trustees regularly review the risks that the charity faces. To date, these have been restricted to the risks associated with owning land, the need to maintain an adequate level of income from which to make distributions and also the risk of fraud by professional advisors. The third risk is something which the Trustees experienced directly many years ago and there are provisions in place to give added protection.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

Page 5

The Miss W E Lawrence 1973 Charitable Settlement

Trustees' Report (continued)

The trustees are responsible for keeping proper accounting records that 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 Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charity's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

The annual report was approved by the trustees of the charity on 17 November 2025 and signed on its behalf by:

Mr J Dickins Trustee

Page 6

The Miss W E Lawrence 1973 Charitable Settlement

Independent Examiner's Report to the trustees of The Miss W E Lawrence 1973 Charitable Settlement

I report to the trustees on my examination of the accounts of The Miss W E Lawrence 1973 Charitable Settlement for the year ended 5 April 2025.

Responsibilities and basis of report

As the charity trustees of The Miss W E Lawrence 1973 Charitable Settlement 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 The Miss W E Lawrence 1973 Charitable Settlement's accounts 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 Miss W E Lawrence 1973 Charitable Settlement 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 accounting 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.

Valerie Buzzard, FCCA Buzzard's Accountancy Limited

95 Sinclair Avenue Banbury Oxon OX16 1BQ

6 December 2025

Page 7

The Miss W E Lawrence 1973 Charitable Settlement

Statement of Financial Activities for the Year Ended 5 April 2025

Note
Income and Endowments from:
Investment income
2
Total income
Expenditure on:
Raising funds
3
Charitable activities
4
Total expenditure
Gains/losses on investment assets
Net expenditure
Net movement in funds
Reconciliation of funds
Total funds brought forward
Total funds carried forward
14
Unrestricted
funds
£
150,213
150,213
(559)
(174,408)
(174,967)
230
(24,524)
(24,524)
80,963
56,439
Endowment
funds
£
-
-
(24,157)
-
(24,157)
(78,523)
(102,680)
(102,680)
4,206,409
4,103,729
Total
2025
£
150,213
150,213
(24,716)
(174,408)
(199,124)
(78,293)
(127,204)
(127,204)
4,287,372
4,160,168
Unrestricted
funds
£
154,454
154,454
(544)
(182,951)
(183,495)
3,944
(25,097)
(25,097)
106,060
80,963
Endowment
funds
£
-
-
(23,046)
-
(23,046)
14,915
(8,131)
(8,131)
4,214,540
4,206,409
Total
2024
£
154,454
154,454
(23,590)
(182,951)
(206,541)
18,859
(33,228)
(33,228)
4,320,600
4,287,372

The notes on pages 10 to 23 form an integral part of these financial statements. Page 8

The Miss W E Lawrence 1973 Charitable Settlement

(Registration number: 1014066) Balance Sheet as at 5 April 2025

Note
Fixed assets
Investments
11
Current assets
Debtors
12
Cash at bank and in hand
Creditors: Amounts falling due within one year
13
Net current assets
Net assets
Funds of the charity:
Endowment funds
Unrestricted income funds
Unrestricted funds
Total funds
14
2025
£
3,961,473
3,425
208,573
211,998
(13,303)
198,695
4,160,168
4,103,729
56,439
4,160,168
2024
£
4,062,254
-
238,287
238,287
(13,169)
225,118
4,287,372
4,206,409
80,963
4,287,372

The financial statements on pages 8 to 23 were approved by the trustees, and authorised for issue on 17 November 2025 and signed on their behalf by:

Mr J Dickins Trustee

The notes on pages 10 to 23 form an integral part of these financial statements. Page 9

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025

1 Accounting policies

Statement of compliance

The financial statements have been prepared in accordance with 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) 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 Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than Accounting and Reporting by Charities:Statements of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Basis of preparation

The Miss W E Lawrence 1973 Charitable Settlement meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

Exemption from preparing a cash flow statement

The charity has taken advantage of the provisions of the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a statement of Cash Flows in these financial statements.

Income and endowments

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

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

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the Bank.

Page 10

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Other income

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably.

All expenditure is inclusive of irrecoverable VAT.

Raising funds

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Charitable activities

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs

Grant provisions

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.

Support costs

Support costs are those costs incurred directly in support of expenditure on the objects of the charity. Governance costs are those incurred in connection with administration of the charity and compliance with constitutional and statutory requirements.

Governance costs

These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees meetings and reimbursed expenses.

Investment properties

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by the trustees. The trustees use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in the Statement of Financial Activities.

Page 11

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Fixed asset investments

Fixed asset investments, other than programme related investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.

Trade debtors

Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the charity will not be able to collect all amounts due according to the original terms of the receivables.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

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 amountof 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.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the charity and which have not been designated for other purposes.

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

Endowment funds represent the capital of the Trust which the Trustees are not permitted to spend for a period of eighty years. Income received from the endowment fund is classed as unrestricted. Investment management fees are paid out of the endowment fund.

Page 12

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

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.

2 Investment income

Interest receivable
Dividends receivable
Rent receivable
Interest receivable
Dividends receivable
Rent receivable
Unrestricted
funds
General
£
24,474
123,071
2,668
150,213
Unrestricted
funds
General
£
16,833
136,333
1,288
154,454
Total
2025
£
24,474
123,071
2,668
150,213
Total
2024
£
16,833
136,333
1,288
154,454

Page 13

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

3 Expenditure on raising funds

a) Investment management costs

Portfolio management costs
Portfolio management costs
Unrestricted
funds
General
£
559
559
Unrestricted
funds
General
£
544
544
Endowment
funds
Permanent
£
24,157
24,157
Endowment
funds
Permanent
£
23,046
23,046
Total
2025
£
24,716
24,716
Total
2024
£
23,590
23,590

4 Expenditure on charitable activities

Note
Grant funding of activities
6
Allocated support costs
5
Governance costs
5
Note
Grant funding of activities
6
Allocated support costs
5
Governance costs
5
Unrestricted
funds
General
£
153,856
1,257
19,295
174,408
Unrestricted
funds
General
£
162,462
1,277
19,212
182,951
Total
2025
£
153,856
1,257
19,295
174,408
Total
2024
£
162,462
1,277
19,212
182,951

Page 14

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

5 Analysis of governance and support costs

Support costs allocated to charitable activities

Support costs allocated to charitable activities
Insurance
Computer software and maintenance costs
Sundry expenses
Bank charges
Governance costs
Independent examiner remuneration
Legal fees
Total
2025
£
1,157
-
100
-
1,257
Total
2025
£
3,372
15,923
19,295
Total
2024
£
1,116
158
-
3
1,277
Total
2024
£
3,372
15,840
19,212

6 Grant-making

Analysis of grants

Analysis of grants
Grants to institutions Grants to individuals
2025 2024 2025 2024
£ £ £ £
Analysis
Charitable donations 152,256 160,993 1,600 1,469

Below are details of material grants made to institutions.

Page 15

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

2025 2024
Name of institution £ £
1st Newbury Scout Group - 1,582
1st Whitchurch Scouts - 1,000
Age Concern Hampshire - 1,500
The Almshouses of John Isbury & Jacob Hardrett - 1,000
Arts for Hungerford 1,500 -
Barlow's Park Management Association - 1,500
Berkshire Cricket Community Foundation - 1,000
Berkshire Maestros - 2,000
Berkshire Vision - 1,500
Bishops Green Community Association 2,000 2,500
Bradfield Village Hall ClO - 1,000
British Disabled Angling Association (BDAA) - 1,000
British Polio Fellowship - 2,000
Centre for Movement Disorders - 1,500
Child Autism UK - 1,246
Citizens Advice West Berkshire - 2,000
City Arts Newbury - 1,000
Combe Community Cinema - 1,250
Community Safety Education CIC - 1,100
Community Youth Project - 2,500
The Corn Exchange (Newbury) Trust 10,000 -
The Cowshed - 2,000
Daisy's Dream 1,135 -
Dingley's Promise (Dingley Family and Specialist Early Years
Centres) 2,000 1,000
Disabled Sailors Association - 1,000
Downland Volunteer Group - 1,500
The Downs School Trust - 1,500
Douglas Bader Foundation - 1,500
Eastwood Village Hall 4,075 -
Education Business Partnership West Berkshire 2,500 2,000
Eight Bells for Mental Health - 3,000
Family Holiday Charity - 1,200
Friends of Kingsclere School (FKS) - 1,000
Friends of Young Carers (West Berks) - 2,000
Gladstone Memorial Recreation Ground Trust 10,000 2,500

Page 16

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Go Beyond Charity - 1,500
Good Hope Farm 6,051 2,000
Green Machine Tech Hub CIC - 1,000
Fair Close Centre (Age Concern, Newbury & District) - 2,875
Friends of Wash Common Library - 1,500
Heads2gether 3,000 3,000
Helping Disabilities Trust - 1,500
Home-Start Oxford - 1,500
Home-Start North West Hampshire - 1,500
Home-Start West Berkshire 2,000 1,500
Housing Matters - 1,200
Hungerford & Camburn Education Foundation 2,000 2,000
Hungerford Cricket Club 2,000 -
Hungerford Food Community 6,486 -
Hungerford Library & Community Trust 11,614 2,000
Hungerford Memory Singers - 700
Hungerford Rugby Football Club - 1,500
Hungerford Town Band 2,000 -
Hungerford Town Juniors Football Club 3,000 -
Hungerford Youth and Community 2,000 2,500
Inkpen County Primary School PSA Association 5,000 -
Inkpen History Society 2,400 2,800
Interakt Community - 1,000
John O'Gaunt School Parent Staff Association - 2,347
Kewi Club 300 -
Kids Space - 1,500
Kingsclere Community Association - 1,500
Kintbury Autumn Club 2,000 -
Kintbury Bowling Club 1,994 -
Kintbury PCC - 1,500
Kintbury Preschool - 9,929
Kintbury Rangers FC - 1,500
Kintbury St Mary's CE Primary School 8,780 4,372
Kintbury Tennis Club 5,000 -
Lambourn Sports Club - 1,500
Life Education Wessex & Thames Valley - 2,000
Living Paintings Trust 3,000 1,500

Page 17

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

London Wheelchair Rugby Club - 1,500
Mobility Trust - 2,000
Newbury and District Agricultural Society - 1,500
The Newbury Community Resource Centre Limited 6,600 -
Newbury Spring Festival 2,000 2,000
Newbury Soup Kitchen 2,000 3,354
Opus 2 choir - 1,000
Over The Wall - 1,500
Oxford Against Cutting (Sundial Centre for Education on Harmful
Practices) - 1,500
Oxfordshire Discovery College - 1,500
Pamber Heath Memorial Hall - 1,000
Parenting Special Children - 1,500
Parents And Children Together - 1,500
Pavers Charitable Foundation - 3,000
Penny Post Publishing CIC 1,500 -
Plant Your Future 1,500 3,000
The Porch - 1,500
The Ramsbury School Development Trust 5,000 -
Recovery In Mind - 1,500
Resolve Now - 1,500
Sebastian's Action Trust - 1,500
Second Chance - A Charity For Children Who Need Special Help - 1,000
Step by Step London - 1,500
Swings & Smiles 3,000 -
Tadley & District Community Association - 1,500
Thatcham Medical Practice Patient Participation Group - 538
Thatcham Memorial Foundation - 1,500
Theale C of E Primary School PTA - 1,500
Time to Talk West Berkshire 5,000 2,000
The Tuesday Burchett Club - 2,000
Thatcham Town Football Club - 1,500
Thatcham Youth 1,821 -
Volunteer Centre West Berkshire - 1,500
Watermill Theatre 10,000 3,000
West Berkshire Council 2,000 -
West Berkshire Therapy Centre 10,000 1,500
Woodstock Scouts and Guides - 1,000

Page 18

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Yellow Submarine -
152,256
1,500
160,993

7 Net incoming/outgoing resources

Net outgoing resources for the year include:

(Loss)/profit on disposal of investments - unrestricted
(Loss)/profit on disposal of investments - endowment
Unrealised gains/(losses) on investments - unrestricted
Unrealised gains/(losses) on investments - endowment
2025
£
6,306
174,757
(6,076)
(253,280)
2024
£
536
70,857
3,408
(55,942)

8 Trustees remuneration and expenses

No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.

No trustees have received any reimbursed expenses or any other benefits from the charity during the year.

9 Independent examiner's remuneration

Independent examination of the Charity's annual accounts
All other services
2025
£
1,686
1,686
3,372
2024
£
1,686
1,686
3,372

10 Taxation

The charity is a registered charity and is therefore exempt from taxation.

Page 19

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

11 Fixed asset investments

Investment properties

Investment properties
Cost or Valuation
At 6 April 2024
Provision
At 5 April 2025
Net book value
At 5 April 2025
At 5 April 2024
Investment
properties
£
200,000
-
200,000
200,000

There has been no valuation of investment property by an independent valuer.

After due consideration of the trustees intentions with the land it was reclassified from tangible fixed assets to investment properties in the year to 5 April 2023. One piece of land was being held at deemed cost of £75,000 using a valuation by Dreweatt Neate Chartered Surveyors on 11 June 2008.

The fair value of the land has been arrived at on the basis of a valuation carried out on 5 April 2024 by the trustees. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar land. The trustees do not consider the valuation at 5 April 2025 to have altered significantly.

Page 20

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

Other investments

Cost or Valuation
At 6 April 2024
Revaluation
Additions
Disposals
At 5 April 2025
Net book value
At 5 April 2025
At 5 April 2024
12 Debtors
Trade debtors
Other debtors
13 Creditors: amounts falling due within one year
Accruals
Listed
investments
£
3,317,586
(269,353)
400,108
(241,533)
3,206,808
3,206,808
3,317,586
Listed
investments
£
3,317,586
(269,353)
400,108
(241,533)
3,206,808
3,206,808
3,317,586
Unlisted
investments
£
544,668
9,997
-
-
554,665
554,665
544,668
2025
£
2,240
1,185
3,425
2025
£
13,303
Unlisted
investments
£
544,668
9,997
-
-
554,665
554,665
544,668
2025
£
2,240
1,185
3,425
2025
£
13,303
Total
£
3,862,254
(259,356)
400,108
(241,533)
3,761,473
3,761,473
3,862,254
2024
£
-
-
3,206,808 554,665
3,206,808 554,665
3,317,586 544,668
2025
£
2,240
1,185
3,425
2025
£
13,303
-
2024
£
13,169

Page 21

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

14 Funds

Unrestricted funds
General
Endowment funds
Permanent
Total funds
Unrestricted funds
General
Endowment funds
Permanent
Total funds
Balance at 6
April 2024
£
80,963
4,206,409
4,287,372
Balance at 6
April 2023
£
106,060
4,214,540
4,320,600
Incoming
resources
£
150,213
-
150,213
Incoming
resources
£
154,454
1,800
156,254
Resources
expended
£
Other
recognised
gains/(losses)
£
(174,967)
230
(24,157)
(78,523)
(199,124)
(78,293)
Resources
expended
£
Other
recognised
gains/(losses)
£
(183,495)
3,944
(23,046)
13,115
(206,541)
17,059
Balance at 5
April 2025
£
56,439
4,103,729
4,160,168
Balance at 5
April 2024
£
80,963
4,206,409
4,287,372

Page 22

The Miss W E Lawrence 1973 Charitable Settlement

Notes to the Financial Statements for the Year Ended 5 April 2025 (continued)

15 Analysis of net assets between funds

Fixed asset investments
Current assets
Current liabilities
Total net assets
Fixed asset investments
Current assets
Current liabilities
Total net assets
Unrestricted
funds
General
£
41,412
22,356
(7,329)
56,439
Unrestricted
funds
General
£
58,859
29,461
(7,357)
80,963
Endowment
funds
Permanent
£
3,920,061
189,642
(5,974)
4,103,729
Endowment
funds
Permanent
£
4,003,395
208,826
(5,812)
4,206,409
Total funds
at 5 April
2025
£
3,961,473
211,998
(13,303)
4,160,168
Total funds
at 5 April
2024
£
4,062,254
238,287
(13,169)
4,287,372

16 Related party transactions

There were no related party transactions in the year.

Page 23