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2025-04-05-accounts

ROOKE-ATLAY CHARITABLE TRUST REPORT AND FINANCIAL STATEMENTS

YEAR TO 5 APRIL 2025

Charity number: 1032546

ROOKE ATLAY CHARITABLE TRUST

CONTENTS OF THE REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Page
Trustees’ Report 1-2
Independent Examiners' Report 3
Statement ofFinancial Activities 4
Balance Sheet 5
Statement ofCash Flows 6
NotestotheFinancialStatements 7-12

1 ROOKE ATLAY CHARITABLE TRUST REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025

The trustees present their annual report and financial statements of the charity for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out in note | to the accounts and comply with the charity's trust deed, the Charities Act 2011 and 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 published on 16 July 2014 (FRS 102).

Objectives, activities for the public benefit and grant making policy

The objects of the Trust continue to be to assist charitable causes in Northallerton and its surrounding districts. The trustees confirm they pay due regard to the guidance on public benefit issued by the Charity Commission when carrying out their duties and deciding on beneficiaries. Suitable causes come to the attention of the trustees as a result of their local knowledge and from applications received direct. Possible beneficiaries are discussed by the trustees and approval of grants is given on the unanimous agreement of the trustees. The Trust operates independently and has no connections with other organisations or charities. It has no plans to change its method of operation or to commence fund raising activities.

Review of our achievements and performance: How our grants delivered public benefit

Grants of £44,447 were made during the year (2024 £42,320). Details are given in note 3 to the accounts.

Financial review, investment policy and performance

The Trust is entirely reliant on income from its investments to finance grants. Furthermore, The Statement of Recommended Practice on Accounting and Reporting by Charities requires the trust to revalue its investments annually. As a result of the reserves policy of making good, when possible and reasonable, any reduction in the value of the Endowment Fund from the Income Fund on a year to year basis, conditions in the financial markets have a direct impact on the income the trustees have available for grants. The amount of income available each year is therefore volatile and the trustees need to be cautious when making grants. The trustees' main long term concern continues to be the maintenance of the Endowment Fund. The financial market movements during the year resulted in an increase in the value of the Endowment Fund investments of £16,803 (2024, decrease £16,332).

The Trust's transactions during the year and financial position at the end of the year are detailed in the annexed accounts. The salient features are:

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Grants|paid|by|the|Trust|44,447|42,320| |Net|income/(loss)|before|gains|and|revaluations|(10,130)|(4,701)| |Balance|on|Income|Fund|75,526|85,656| |Market|value|of Endowment|Fund|976,086|959,283|

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Risk managements

The principle risk faced by the Trust is in the performance of its investments. The advice of the Trust's stockbrokers is therefore always taken before any investment decision is made. The position during the year was that there were substantial uncertainties and the advice given to the trustees was that it was preferable to preserve capital, even though this resulted in lower income, rather than risk investment.

Reserves policy

Endowment Fund: The unrestricted Endowment Fund should be maintained at a value of not less than £750,000. Transfers can be made in excess of this value from the Endowment Fund to the Income Fund. Income Fund: Balances on the Income Fund should be equal to or more than any commitments of the Charity for donations in the foreseeable future.

Plans for the future

The trustees plan to continue operating the Trust as at present. However they do realise that the downturn in interest rates will reduce the income of the Trust and have therefore invested additional funds in investment portfolios as opposed to the bank.

2

ROOKE ATLAY CHARITABLE TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2025 (continued)

Structure, governance, management and administrative information Charity name and registration number:

Name: Rooke-Atlay Charitable Trust

Number: 1032546

Address: C/o Mowbray Mount Bullamoor Road Northallerton North Yorkshire DL6 3QW

Trustees:

The trustees managing the charity during the period covered by their report are set out below. There were no non-managing trustees.

Appointed by existing trustees:

Miss Joanne Elizabeth Moore Miss Clare Jane Moore Mrs Ella Mary Biggs Mrs Amy Jane Clare Glover Miss Nicola Jayne Kirby

Solicitors: Accountant: Banker: Investment Advisors: Messrs Place Blair & Hatch Lyons & Co Ltd Coutts & Co James Sharp & Co 240 High Street Unit 1 1 Trinity Gardens The Exchange Northallerton Thornfield Business Park 2nd Floor 5 Bank Street North Yorkshire Standard Way Broadchase Bury DL7 8LU Northallerton Quayside Lancashire North Yorkshire Newcastle upon Tyne BL9 ODN DL6 2XQ NE1 2EH

Governing document and constitution:

Charitable trust constituted by deed of declaration of trust dated 31 December 1993 and as amended.

Trustees:

Trustees are appointed only by invitation of the existing trustees. Any new trustee would have qualities of particular benefit to the trust.

Objects:

The objects of the Trust are to apply the endowment fund and its income in any manner deemed by law to be charitable in the area of Northallerton and its surrounding districts. The trustees further these objects by considering possible beneficiaries which come to their attention and by making grants as they consider appropriate.

Investment powers:

The trustees are given wide powers of investment by the governing document of both capital and income and are not subject to the restrictions imposed by the Trustee Investments Act.

Remuneration of trustees

Under the terms of the governing document, any trustee may be paid for work done in a professional capacity. No payments were made to the trustees for the day to day operation of the Trust and no expenses were reimbursed.

Approved by the trustees on 13 January 2026 and signed on their behalf by:

Miss Clare Jane Moore Trustee

3

ROOKE ATLAY CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT ON THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025

I report to the trustees on my examination of the accounts of the above charity ("the Trust") for the year ended 5 April 2025.

Responsibilities and basis of report

As the charity's trustees, 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 Trust'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 which gives me cause to believe that in, any material respect:

I have no concerns and have come accross 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.

Mr J R Lyons FCA for and on behalf of Lyons & Co Ltd Chartered Accountants

Unit 1 Thornfield Business Park

Standard Way Northallerton North Yorkshire DL6 2XQ

4

ROOKE ATLAY CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Note Endowment Note Endowment Income Total Total
Fund Fund Funds Funds
(Unrestricted) (Unrestricted) 2025 2024
£ £ £ £
Incoming resources
Investment income
Interest 2 - 31,454 31,454 26,858
Dividends 2 - 9,130 9,130 13,649
Other 2 374 374 -
Total income - 40,958 40,958 40,507
Resources expended
Expenditure on charitable activities 3 - 48,016 48,016 42,568
Governance costs 3 - 3,072 3,072 2,640
Total expenditure - 51,088 51,088 45,208
Net income/(expenditure) before gains
and losses on investments - (10,130) (10,130) (4,701)
Net gains/(losses) on investment disposal 4 38,864 - 38,864 -
Net gains/(losses) on investment revaluation 4 (22,061) - (22,061) (16,332)
Net income/(expenditure) 16,803 (10,130) 6,673 (21,033)
Transfers between funds - - - -
Net movement in funds 16,803 (10,130) 6,673 (21,033)
Reconciliation offunds
Total funds brought forward 959,283 85,656 1,044,939 1,065,972
Totalfundscarriedforward £976,086 £75,526 £1,051,612 £1,044,939

5

ROOKE ATLAY CHARITABLE TRUST

BALANCE SHEET

AS AT 5 APRIL 2025

Note Endowment Income Total Total
Fund Fund Funds Funds
(Unrestricted) (Unrestricted) 2025 2024
£ £ £ £
Fixed assets
Listed investments 4 373,708 - 373,708 368,999
Total fixed assets 373,708 - 373,708 368,999
Current assets
Interest receivable - 14,834 14,834 16,643
Bank investment accounts 602,378 45,713 648,091 667,378
James Sharp& Co: Cash account - 12,358 12,358 2,970
Income account - 2,693 2,693 5,752
Bank current account - 3,000 3,000 3,000
Total current assets 602,378 78,598 680,976 695,743
Liabilities
Creditors failling due within one year 5 - 3,072 3,072 19,803
Net current assets 602,378 75,526 677,904 675,940
Total assets less current liabilities 976,086 75,526 1,051,612 1,044,939
Total net assets £ 976,086 £75,526 £ 1,051,612 £ 1,044,939
The funds ofthe charity
Unrestricted endowment fund 6 976,086 976,086 959,283
Unrestricted income fund 75,526 75,526 85,656
Totalcharityfunds £976,086 £75,526 £1,051,612 £1,044,939

The notes on pages 7 to 11 form part of these accounts.

Approved by the trustees on 13 January 2026 and signed on their behalf by:

Miss Clare Jane Moore Trustee

6

ROOKE ATLAY CHARITABLE TRUST

STATEMENT OF CASH FLOWS FOR THE YEAR ENDED 5 APRIL 2025

Note 2025 2024
£ £
Net cash provided by/(used in) operating activities a (66,007) (44,461)
Cash flows from investing activities:
Interest 2 31,454 26,858
Dividends 2 9,130 13,649
Other income 2 374 -
Proceeds from sale ofinvestments 4 351,499 -
Purchase ofinvestments 4 (339,408) -
Net cash provided by/(used in) investing activities 53,049 40,507
Change in cash and cash equivalents in the year (12,958) (3,954)
Cash and cash equivalents at the beginning ofthe year 679,100 683,054
Cash and cash equivalents at the end ofthe year £ 666,142 £679,100
Analysis ofcash and cash equivalents
Bank investment accounts 648,091 667,378
James Sharp& Co:
Cash account
12,358 2,970
Income account 2,693 5,752
Bank current account 3,000 3,000
Totalcashandcashequivalents £666,142 £679,100

7

ROOKE ATLAY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(a) Basis of preparation of accounts

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless other stated in the relevant note(s) 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 the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.

The trust constitutes a public benefit entry as defined by FRS 102.

The trustees consider that there are no material uncertainties about the Trust's ability to continue as a going concern.

(b) Funds structure

The charity has a single endowment fund. The trustees, at their discretion, may allocate any part of this endowment fund and any income therefrom in accordance with the objects of the Trust.

(c) Incoming resources

Incoming resources are included in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, the trustees are virtually certain that they will receive the resources and the monetary value can be measured with enough reliability. Grants and donations are only included in the SoFA when the charity has unconditional entitlement to the resources. Incoming resources from tax reclaims are included in the SoFA at the same time as the gift to which they relate. Investment income is included in the SoFA when receivable. Investment gains and losses includes any gain or loss on the sale of investments and any gain or loss resulting from revaluing investments to the market value at the end of the accounting period.

(d) Expenditure and liabilities

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources. Governance costs include charges in connection with investments held, costs of the preparation and examination of statutory accounts and cost of any professional advice to trustees on governance or constitutional matters.

(e) Fixed asset investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

The Trusts motivation for holding investments is to further its financial return thereby enabling it to further its charitable objectives.

The Trust does not acquire put options, derivatives or other complex financial instruments.

The main form of financial risk faced by the charity is that of volatility in equity markets and investment markets due to the wider economic conditions, the attitude of investors to investment risk, and changes in sentiment concerning equities and within particular sectors or sub sectors.

(f) Realised gains and losses

All gains and losses are taken to the Statement of Financial Activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between the fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

(g) Cash at bank and in hand

Cash at bank is defined as balances held in accounts at the Trust's bank and with the Trust's stockbrokers.

8

ROOKE ATLAY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 (continued)

2 Investment income
Interest
2025 2024
£ £
Coutts Bank - Reserve account 6,630 1,957
Coutts Bank - 95 DayNotice account 3,924 8,305
Coutts Bank - Money Market account 17,546 16,472
James Sharp Investment Account - Bank 467 124
James Sharp Investment Account -UK Securities 1,263 -
James Sharp InvestmentAccount - Unit Trusts/OEICs 739 -
James Sharp InvestmentAccount - Investment Trust Companies 581 -
James Sharp Investment Account - Overseas 304 -
£31,454 £26,858
Dividends
2025 2024
£ £
James Sharp Investment Account - UK Companies 2,171 13,649
James Sharp Investment Account - Investment TrustCompanies 2,666 -
James Sharp Investment Account - Overseas 4,293 -
£ 9,130 £ 13,649
Other income
2025 2024
£ £
James Sharp Investment Account - Property Income Distribution 374 -
£374 £-
Total £40,958 £40,507

9

ROOKE ATLAY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 (continued)

3 Monitoring achievement - Grants paid to beneficiaries and public benefit

2025 2024
£ £
Grants to institutions
Marie Curie - 7,500
Friarage Hospital Palliative Care Team 13,200 15,000
Friarage Hospital Theatre Gardens - 500
Appleton Wiske Recreation Association - 16,380
Project Trust 1,000 -
Amber Bee 5,630 -
Hillside Rural Activity Park 10,000 -
Friarage Hospital 11,998 ~
Grants to individuals
Emma Croker (transport to College) 2,619 2,940
£44,447 £42,320
Management and Governance
Bank charges 15 8
Broker fees 3,554 240
LEI Registration fee - -
Accountancy fees 3,072 2,640
£ 6,641 £2,888
Total £51,088 £45,208

10

ROOKE ATLAY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 (continued)

4 Listed investments

Gains/(losses)
Market Additions/ on disposal Market
No Holding Value (disposals) & revaluations Value Cost
5/4/24 5/4/25 5/4/25
£ £ £ £ £
31 Infrastructure
1,200 OrdNPV 4,016
(3,881) (135) - -
31 Infrastructure
3,600 OrdNPV 12,049 (943) 11,106 12,049
Alliance Witan
1000 Ord 2.5p 12,282 (1,462) 10,820 12,282
Alphabet Inc Capital Stock
70 USD 0.001 CIA 9,213 (1,295) 7,918 9,213
Astra Zenica
2,100 25p Ord shares 223,020 (256,955) 333935 - -
Astra Zenica
155 25p Ord shares 16,461 291 16,752 1,056
Aviva
2,000 Ord 0.328947368p shares 9,603 905 10,508 9,603
BAE Systems
621 25p Ord shares 8,234 (7,918) (316) - -
Barclays
6,665 25p Ord shares 12,646 (15,298) 2,652 - -
Blackrock American Income Trust
6,100 Ord Ip 12,025 (801) 11,224 12,025
Caledonia Investments
365 Ord Sp 12,412 (39) 12,373 12,412
Centrica
1,134 6 14/81p Ord shares 1,407 (1,590) 183 - -
Coca Cola
200 USD 0.25 shares 10,028 838 10,866 10,028
CQS New City HYF
60,000 NPV 30,960 (31,697) 737 - -
CQS New City HYF
40,000 NPV 20,640 (80) 20,560 23,188
Greggs
300 Ord 2p shares 8,844 (3,567) 5,277 8,844
Henderson High Inc Trust
13,000 5p Ord shares 20,085 (21,907) 1,822 - -
Henderson High Inc Trust
12,000 5p Ord shares 18,540 300 18,840 23,229
Hicl Infrastructure
3,200 OrdNPV 4,002
(3,805) (197) - -
Hicl Infrastructure
9,800 OrdNPV 12,256 (1,692) 10,564 12,256
iShares Core
100 CorpBdUcitsEtfGBP 12,282 (241) 12,041 12,282

11

ROOKE ATLAY CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 (continued)

4 Listed investments (continued)

JP Morgan Etfs (Ireland)
715 Icav Glob Eq Premium Active Ucits 14,995 24 15,019 14,995
JP Morgan European Growth& Income
11,500 Ord 0.05p 12,339 (494) 11,845 12,339
JP Morgan Indian Inv Trust
1,200 Ord 25p 12,116 (992) 11,124 12,116
Londonmetric Property
8,200 Ord 10p 16,543 (1,824) 14,719 16,543
Murray International Trust
4,800 Ord 5p 12,228 (396) 11,832 12,228
National Grid
330 11 17/43p Ord shares 3,409 (3,464) 55 - -
Personal Assets Trust
1,000 Ord 12.5p 4,856
(4,984) 128 - -
Personal Assets Trust
2,400 Ord 12.5p 11,655 393 12,048 11,655
Prudential Funding Asia
12,000 6.125% Gtd Sub Mtn 19/12/2031 12,896 (566) 12,330 12,896
Shell
489 Ord Eur 0.07 13,594 (1,459) 12,135 2,896
Royal London Bond Funds
19,500 Icve Corporate BondM Dis 20,513 118 20,63 1 20,670
Schroder Oriental Income Fund
4,500 Ord 1p 12,352 (967) 11,385 12,352
UK 0.125% Snr Bds 31/01/2028
12,000 GBP 1,000 10,507 367 10,874 10,507
UK 3.5% Gilt Snr Bds 22/01/2045
12,000 GBP 'regs' 10,268 (543) 9,725 10,268
Vaneck Ucits Etfs
300 Semiconductor Ucits EtfA 10,276 (2,942) 7,334 10,276
Vanguard Funds
440 Ftse 250 Ucits EtfGBP Dis 14,411 (2,049) 12,362 14,411
Vanguard Funds
315 FtseALL wWld High Div Yld Ucits 16,398 (446) 15,952 16,398
Vanguard Funds
140 S&P 500 Ucits EtfUSD Dis 11,685 (1,283) 10,402 11,685
Wisdomtree Issuer Icac Gbl
610 Qty Div Gth Ucits Etf USD 16,358 (1,216) 15,142 16,358
£368,996 £(12,091) £16,803 £373,708 £377,060

12

ROOKE ATLAY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 (continued)

5 Creditors falling due within one year

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Trade|creditors|3,072|19,803| |£|3,072|£ 19,803| |6|Endowment|Fund|movements| |2025|2024| |£|£| |Balance|before|revaluations|brought|forward|723,461|723,461| |Add:|Gains/(losses)|realised|during the|year|38,864|-| |Transfer|from|Income|Fund|-|-| |Balance|before|revaluations|carried|forward|762,325|723,461| |Investment|revaluations:| |Brought|forward|235,822|252,154| |Net|increase/(decrease)|for|the|year|(22,061)|(16,332)| |Balance|carried|forward|£|976,086|£ 959,283| |7|Reconciliation|of net|income/(expenditure)|to|net|cash|flow|from|operating|activities| |2025|2024| |£|£| |Net|income/(expenditure)|for|the|year|per|statement|of financial|activities|6,673|(21,033)| |Losses/(gains)|on|investments|(16,803)|16,332| |Income|from|investments|(40,958)|(40,507)| |Decrease/(increase)|in|interest|receivable|1,812|(16,536)| |Increase/(decrease)|in|creditors|(16,731)|17,283| |Net|cash|provided|by/(used|in)|operating|activities|£|(66,007)|£ (44,461)|

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