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2020-12-31-accounts

Charity number: 1015427

THE PEGGY RAMSAY FOUNDATION

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2020

THE PEGGY RAMSAY FOUNDATION

CONTENTS

Page
Reference and Administrative Details of the Charity, its Trustees and Advisers 1
Trustees' Report 2 - 5
Independent Auditors' Report 6 - 8
Statement of Financial Activities 9
Balance Sheet 10
Statement of Cash Flows 11
Notes to the Financial Statements 12 - 18

THE PEGGY RAMSAY FOUNDATION

REFERENCE AND ADMINISTRATIVE DETAILS OF THE FOUNDATION, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 DECEMBER 2020

Trustees

Justin Audibert Neil Adleman, Chair Elizabeth H Ball Simon P H Callow CBE Georgia Gatti Tamara C Harvey Clare Holman Holly Kendrick William R Mortimer

Charity registered number

1015427

Principal office

7 Savoy Court London WC2R 0EX

Independent auditors

Nyman Libson Paul LLP Chartered Accountants Statutory Auditors 124 Finchley Road London NW3 5JS

Bankers

CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling ME19 4JQ

Solicitors

Harbottle & Lewis LLP 7 Savoy Court London WC2R 0EX

Investment Adviser

Quilter Cheviot Investment Management One Kingsway London WC2B 6AN

Page 1

THE PEGGY RAMSAY FOUNDATION

TRUSTEES' REPORT FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees present their annual report together with the audited financial statements of The Peggy Ramsay Foundation for the year 1 January 2020 to 31 December 2020. The Trustees confirm that the annual report and financial statements of the charity comply with current statutory requirements, the requirements of the Foundation's governing document and the provision of the Statement of Recommended Practice (SORP), applicable to charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2015).

Objectives and Activities

a. Objectives, activities and public benefit

The objects of the Foundation are first the advancement of education by the encouragement of the art of writing. Second, the relief of poverty among those practising the arts, together with their dependants and relatives, with special reference to writers. Last, any charitable purpose, which may in the opinion of the Trustees, achieve, assist in, or contribute to, the achievement of these objectives.

Achievements and performance

a. Review of activities

During 2020 the Foundation continued to make grants directly to theatre writers in accordance with its published criteria. It also increased its support of a limited number of awards for theatre writing with objects allied to those of the Foundation.

The Trustees were particularly concerned to address the impact of the Covid-19 pandemic on theatre writers, given that for many their entire source of income was removed and frequently they fell outside the scope of the various Government support packages. With this in mind the Foundation made an additional one off grant to the Theatre Support Fund, which was established specifically to support theatre workers during the pandemic.

The Foundation’s investment portfolio was closely monitored during the year, given the shocks suffered by the markets as a result of the pandemic and the Foundation’s reliance on the portfolio as a source of income. By the year end both the capital value and income derived from the portfolio proved to have been relatively resilient.

The Trustees keep the Foundation’s activities under regular review in order to ensure that it continues to achieve its objects and to maintain its policy of making grants only out of income, so as to safeguard its capital endowment.

b. Investment powers, policy and performance

The Trustees investment powers are governed by the Declaration of Trust, which permit the Foundation's funds to be invested in a wide range of securities and assets.

As the charity is not permanently endowed, the Trustees investment policy aims for investments balanced for safety and reasonable growth and such income as will meet the planned spending needs of the Foundation. The Trustees will continue to manage the Foundation's investments in conformity with this policy and the governing document in accordance with the advice of the investment adviser.

The Foundation’s fixed asset investments are held by Quilter Cheviot Investment Management's nominee company and are held by it on behalf of the Foundation.

Page 2

THE PEGGY RAMSAY FOUNDATION

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

The Foundation's investments are in a mix of gilt edged stocks, general equities and investment trusts and the Foundation seeks to pursue an ethical approach to investment. The investments are managed by Quilter Cheviot Investment Management on a discretionary basis. The Trustees are satisfied with the results in 2020 which saw a marginal decrease in the value of investments held to £8,223,568 (2019: £8,228,343) and receive regular updates from Quilter Cheviot.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Foundation has adequate resources to continue in operational existence for the foreseeable future, despite the impacts of Covid19. The Trustees continue to ensure that the investment portfolio managers maintain a diverse range of investments to reduce its exposure to the risk and the impact of Covid-19 on the financial markets. For this reason the Trustees continue to adopt the going concern basis in preparing the Foundation's financial statements. Further details regarding the adoption of the going concern basis can be found in Accounting Policy note 1.2.

b. Financial review

The year ended 31 December 2020 was another good year for the Foundation despite incoming resources decreasing to £230,121 (2019: £266,995) as a result of no donations or legacies being received during 2020. Income from investments decreased to £226,649 (2019: £258,222). Total expenditure for the year decreased to £269,027 (2019: £317,359). Net realised losses on disposals of investments amounted to £291,155 (2019: gains of £259,521) and unrealised gains on investments amounted to £327,638 (2019: £717,721) due to fluctuations in the stock market. As a result the net decrease in funds for the year amounted to £2,423 (2019: increase of £926,878) and total unrestricted funds decreased to £8,238,142 as at 31 December 2020.

c. Reserves policy

The Foundation's reserves are represented by substantial investment holdings which form the main source of income. Accordingly the Trustees' reserves and funding policy runs in unison with its investment policy as described above.

At the balance sheet date £8,238,142 was held in reserves.

Structure, governance and management

a. Constitution

The charity is constituted by a Deed of Trust dated 1 June 1992 and registered with the Charity Commission under charity number 1015427. There have been no amendments since its inception and no specific restrictions imposed by the Deed.

Page 3

THE PEGGY RAMSAY FOUNDATION

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

b. Governance and decision making

All major decisions are made by all the Trustees who usually meet at least four times a year. Investment performance is reported to, and reviewed by the Trustees at the Trustee Meetings.

The Trustees are appointed by a Resolution of Trustees, and whenever a Trustee is appointed a Memorandum of Appointment is signed by the Trustee presiding at such meeting and attested by two other Trustees present thereat. Whenever the Trustees are less than three, new Trustees must be appointed to bring the number up to three. This has never happened. At every Annual General Meeting the longest serving Trustees (chosen alphabetically if necessary) to the extent of one third of the Trustees for the time being (or if their number is not three or a multiple of three then the number nearest to one third) resign and become eligible for reappointment.

Apart from occasional minor expenses the Trustees are unpaid. No fundraising activities are undertaken or contemplated.

c. Risk management

The Board of Trustees is responsible for the management of risks faced by the Foundation. If necessary, risks are identified, assessed and controls established. The Trustees are satisfied that no immediate major risks have been identified. The Foundation's general policy is only to make grants out of income so that its capital base is maintained.

Plans for future periods

a. Future developments

The Trustees intend to continue to make grants in accordance with the grant making policy and in furtherance of the charity's objectives. Grants are made from the funds generated from the fixed assets investments and the Trustees continue to delegate management of the investments to the Foundation's investment managers in order to maximise return. During 2021 the Foundation has taken over management of what was previously the Channel 4 Writers Scheme (now known as the Peggy Ramsay / Film 4 Awards) and has also increased the level of financial support provided for the scheme.

Trustees' responsibilities statement

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 year which give a true and fair view of the state of affairs of the Foundation and of the incoming resources and application of resources of the Foundation for that period. In preparing these financial statements, the Trustees are required to:

Page 4

THE PEGGY RAMSAY FOUNDATION

TRUSTEES' REPORT (continued) FOR THE YEAR ENDED 31 DECEMBER 2020

The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Foundation's transactions and disclose with reasonable accuracy at any time the financial position of the Foundation 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 Foundation and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report was approved by the Trustees, on 22 October 2021 and signed on their behalf by:

N Adleman Trustee

E Ball Trustee

Page 5

THE PEGGY RAMSAY FOUNDATION

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF THE PEGGY RAMSAY FOUNDATION

Opinion

We have audited the financial statements of The Peggy Ramsay Foundation (the 'Foundation') for the year ended 31 December 2020 set out on pages 9 to 18. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

The financial statements have been prepared in accordance with Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standards applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

This has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the charitable Foundation in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Other information

The Trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Auditors' Report thereon. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

Page 6

THE PEGGY RAMSAY FOUNDATION

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF THE PEGGY RAMSAY FOUNDATION

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the Trustees' Responsibilities Statement, the Trustees are responsible for the preparation of financial statements which give a true and fair view, and for such internal control as the Trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the Trustees are responsible for assessing the charitable Foundation's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the Trustees either intend to liquidate the charitable Foundation or to cease operations, or have no realistic alternative but to do so.

Page 7

THE PEGGY RAMSAY FOUNDATION

INDEPENDENT AUDITORS' REPORT TO THE TRUSTEES OF THE PEGGY RAMSAY FOUNDATION

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

We focussed on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to the Charities Act 2011 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, reading minutes of meetings of those charged with governance, enquiries with management and review of accounting estimates. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. We did not identify any key audit matters relating to irregularities, including fraud. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Use of our report

This report is made solely to the charitable Foundation's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charitable Foundation's trustees those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charitable Foundation and its trustees, as a body, for our audit work, for this report, or for the opinions we have formed.

Nyman Libson Paul LLP Chartered Accountants Statutory Auditors 124 Finchley Road London NW3 5JS 25 October 2021 Nyman Libson Paul LLP are eligible to act as auditors in terms of section 1212 of the Companies Act 2006.

Page 8

THE PEGGY RAMSAY FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES (Incorporating Income and Expenditure Account) FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Income from:
Other trading activities
Investments
2
Total income
Expenditure on:
Raising funds
Charitable activities
Total expenditure
Net expenditure before investment gains/(losses)
Net gains/(losses) on investments
6
Net income / (expenditure) before other recognised gains
and losses
Gains on revaluations of fixed assets
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
Unrestricted
funds
2020
£
3,472
226,649
230,121
8,344
260,683
269,027
(38,906)
(291,155)
(330,061)
327,638
(2,423)
8,240,565
8,238,142
Total
funds
2020
£
3,472
226,649
230,121
8,344
260,683
269,027
(38,906)
(291,155)
(330,061)
327,638
(2,423)
8,240,565
8,238,142
Total
funds
2019
£
8,773
258,222
266,995
6,118
311,241
317,359
(50,364)
259,521
209,157
717,721
926,878
7,313,687
8,240,565

The notes on pages 12 to 18 form part of these financial statements.

Page 9

THE PEGGY RAMSAY FOUNDATION

BALANCE SHEET AS AT 31 DECEMBER 2020

Note
Fixed assets
Investments
6
Current assets
Cash at bank and in hand
Creditors:amounts falling due within one
year
7
Net current assets
Net assets
Charity Funds
Unrestricted funds
8
Total funds
£
35,729
(21,155)
2020
£
8,223,568
14,574
8,238,142
8,238,142
8,238,142
£
32,638
(20,416)
2019
£
8,228,343
12,222
8,240,565
8,240,565
8,240,565

The financial statements were approved by the Trustees on 22 October 2021 and signed on their behalf, by:

N Adleman E Ball Trustee Trustee

The notes on pages 12 to 18 form part of these financial statements.

Page 10

THE PEGGY RAMSAY FOUNDATION

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 31 DECEMBER 2020

Note
Cash flows from operating activities
Net cash used in operating activities
10
Cash flows from investing activities:
Dividends, interest and rents from investments
Proceeds from sale of investments
Purchase of investments
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
11
2020
£
(264,816)
226,649
2,683,618
(2,618,571)
291,696
26,880
313,834
340,714
2019
£
(308,638)
258,222
3,528,239
(3,291,603)
494,858
186,220
127,614
313,834

The notes on pages 12 to 18 form part of these financial statements.

Page 11

THE PEGGY RAMSAY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting Policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant notes to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and Charities Act 2011.

The Peggy Ramsay Foundation constitutes a public benefit entity as defined by FRS 102.

1.2 Going concern

The charity meets its day to day working capital requirements through trading of its fixed asset investments.

Grant payments are made at the discretion of the Trustees and are not contractual. The Trustees' investment policy creates diversity across the portfolio reducing the risk to which the charity is exposed.

After reviewing the company's forecasts and projections, the Trustees have a reasonable expectation that the Foundation has adequate resources to continue in operational existence for the foreseeable future. The Trustees therefore continue to adopt the going concern basis in preparing the Foundation's financial statements.

1.3 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Foundation and which have not been designated for other purposes.

Page 12

THE PEGGY RAMSAY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting Policies (continued)

1.4 Income

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

For legacies, entitlement is taken as the earlier of the date on which either: the Foundation is aware that probate has been granted, the estate has been finalised and notification has been made by the executor(s) to the Trust that a distribution will be made, or when a distribution is received from the estate. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be measured reliably and the Foundation has been notified of the executor's intention to make a distribution. Where legacies have been notified to the Foundation, or the Foundation is aware of the granting of probate, and the criteria for income recognition have not been met, then the legacy is treated as a contingent asset and disclosed if material.

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

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

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.

1.5 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

Fundraising costs are those incurred in seeking voluntary contributions and do not include the costs of disseminating information in support of the charitable activities. Governance costs are those incurred in connection with administration of the Foundation and compliance with constitutional and statutory requirements.

Costs of generating funds are costs incurred in attracting voluntary income and those incurred in activities that raise funds.

Charitable activities and Governance costs are costs incurred on the Foundation's educational operations, including support costs and costs relating to the governance of the Foundation apportioned to charitable activities.

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.

Page 13

THE PEGGY RAMSAY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

1. Accounting Policies (continued)

1.6 Investments

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

1.7 Interest receivable

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

1.8 Cash at Bank and in hand

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

1.9 Creditors and provisions

Creditors and provisions are recognised where the Foundation has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount.

1.10 Financial instruments

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

2. Investment income

Dividends on listed investments - UK
Dividends on listed investments - Non UK
Interest on government and fixed interest securities
Interest on cash deposits
Total 2020
Total 2019
Unrestricted
funds
2020
£
111,476
77,306
37,571
296
226,649
258,222
Total
funds
2020
£
111,476
77,306
37,571
296
226,649
258,222
Total
funds
2019
£
154,574
59,714
43,825
109
258,222

Page 14

THE PEGGY RAMSAY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

3. Direct costs

Legal and
professional
fees
VAT on
professional
fees
Audit and
accountancy
fees
Bank charges
Grants paid to
institutions
Grants paid to
individuals
Total 2020
Total 2019
Fundraising
expenses

£
6,953
1,391
-
-
-
-
8,344
6,118
Governance
£
21,393
4,278
10,104
-
-
-
35,775
27,976
Activities
£
25,136
5,027
-
129
38,000
156,616
224,908
283,265
Total
2020
£
53,482
10,696
10,104
129
38,000
156,616
269,027
317,359
Total
2019
£
39,219
7,845
9,150
122
63,250
197,773
317,359

During the year grants were paid to 68 individuals (2019: 84) and 3 institutions (2019: 5).

Grants to institutions incude:

£10,000 (2019: £10,000) paid to Alfred Fagon Awards. The grant was to support the Best New Play category of the Alfred Fagon Awards, rewarding theatre writers.

£3,000 (2019: £3,000) paid to the Society of Authors. The grant was to support authors with works in progress and authors in financial difficulty.

£25,000 (2019: £Nil) paid to Theatre Development Trust. The grant was to support writers in the performing arts industry due to the COVID-19 pandemic.

4. Net income/(expenditure)

During the year, no Trustees received any remuneration, benefits in kind or reimbursement of expenses (2019 - £NIL).

5. Auditors' remuneration

The Auditor's remuneration amounts to an Audit fee of £10,104 (2019 - £9,150) inclusive of VAT.

Page 15

THE PEGGY RAMSAY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

6. Fixed asset investments

Market value
At 1 January 2020
Additions
Disposals
Management fees
Cash transfers in/(out)
Net gain/(loss) on revaluations
Investment income received
At 31 December 2020
Investments at market value comprise:
UK equities and securities
Non-UK equities and securities
7.
Creditors: Amounts falling due within one year
Accruals
8.
Statement of funds
Statement of funds - current year
Listed
securities
Cash
£
£
7,947,144
281,199
2,618,571
(2,618,571)
(2,974,774)
2,683,618
-
(15,982)
-
(250,782)
327,638
-
-
225,507
7,918,579
304,989
31 December

2020
£
3,783,520
4,135,059
7,918,579
2020
£
21,155
Total
£
8,228,343
-
(291,156)
(15,982)
(250,782)
327,638
225,507
8,223,568
31 December
2019
£
4,428,379
3,518,765
7,947,144
2019
£
20,416
Balance at
Balance at 1 31
January Gains/ December
2020 Income Expenditure (Losses) 2020
£ £ £ £ £
Unrestricted funds
General Funds - all funds 8,240,565 230,121 (269,027) 36,483 8,238,142

Page 16

THE PEGGY RAMSAY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

8. Statement of funds (continued)

Statement of funds - prior year

Statement of funds - prior year
General Funds - all funds
Total of funds
Balance at
1 January
2019
£
7,313,687
7,313,687
Income
£
266,995
266,995
Expenditure
£
(317,359)
(317,359)
Gains/
(Losses)
£
977,242
977,242
Balance at
31
December
2019
£
8,240,565
8,240,565

Summary of funds - current year

Balance at 1
January
2020
£
General funds
8,240,565
Summary of funds - prior year
Balance at
1 January
2019
£
General funds
7,313,687
Income
£
230,121
Income
£
266,995
Expenditure
£
(269,027)
Expenditure
£
(317,359)
Gains/
(Losses)
£
36,483
Gains/
(Losses)
£
977,242
Balance at
31
December
2020
£
8,238,142
Balance at
31
December
2019
£
8,240,565

9. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2020
£
Fixed asset investments
8,223,568
Current assets
35,729
Creditors due within one year
(21,155)
8,238,142
Total
funds
2020
£
8,223,568
35,729
(21,155)
8,238,142

Page 17

THE PEGGY RAMSAY FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2020

9. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Unrestricted
funds
2019
£
Fixed asset investments
8,228,343
Current assets
32,638
Creditors due within one year
(20,416)
8,240,565
10.
Reconciliation of net movement in funds to net cash flow from operating activities
2020
£
Net (expenditure)/income for the year (as per Statement of Financial
Activities)
(330,061)
Adjustment for:
Dividends and interest from investments
(226,649)
Loss/(profit) on the sale of fixed assets
291,155
Increase/(decrease) in creditors
739
Net cash used in operating activities
(264,816)
11.
Analysis of cash and cash equivalents
2020
£
Cash in hand
35,729
Cash held by investment managers
304,985
Total
340,714
Total
funds
2019
£
8,228,343
32,638
(20,416)
8,240,565
2019
£
209,157
(258,222)
(259,521)
(52)
(308,638)
2019
£
32,638
281,196
313,834

12. Related party transactions

The Foundation engage the services of a firm of solicitors in which one of the Trustees is also a partner. The total fees charged amounted to £39,548 (2019: £39,263) net of VAT. The Trustee received no direct benefit from these fees.

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