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2021-03-31-accounts

The Craven Trust

(Charity Registration Number 1045419)

Trustees' Annual Report & Financial Statements for the year ended

31st March 2021

Charity accounts preparation & independent examination service

The Craven Trust

(Charity Registration Number 1045419)

Contents
Index Page
Annual Report of the Trustees 1
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Statement of Cashflows 8
Notes to the Accounts 9

Trustees' Annual Report

For the year ended: 31/03/21

Reference and administration details

Charity name The Craven Trust Other names the charity is known by None Registered charity number (if any) 1045419 Charity's principal address PO Box 126 Skipton BD23 9FT

Names of the charity trustees who manage the charity

Name of person (or body) Dates acted if not for Trustee Name Office (if any) entitled to appoint trustee whole year (if any) Mr G R Bowring Mr M Lovitt Mrs M Hey From 07/07/21 Mrs D Pollitt Mr S Robinson resigned 23/04/21 Mrs C M Schwaller MBE Chair Mr R Templar Treasurer Mrs J Thistlethwaite Names of the trustees for the charity, if any Name Dates acted if not for whole year None

Reference and administration details (continued)

Names and addresses of advisers Type of adviser Name Address Investment Advisor Brewin Dolphin 10 Wellington Pl, Leeds LS1 4AN Outsource Accountancy Independent Examiner Services and IE'S Hiscox Building, Peasholme Green, York, YO1 7PR Structure, governance and management Description of the charity's trusts Governing document: Trust Deed How the charity is constituted An unincorporated charity Trustee selection methods Appointed by existing trustees

Additional governance issues

The trustees of The Craven Trust are also trustees of The Beamsley Trust as provided for in The Beamsley Trust's governing document. The Beamsley Trust is now a linked charity of The Craven Trust.

Description of the charity's trusts – The Beamsley Trust

Governing document:

Charity Commission Scheme

1

An unincorporated charity

How the charity is constituted

Appointed by The Craven Trust

Trustee selection methods

Additional governance issues

The Beamsley Trust was originally an independent charity and came under the auspices of The Craven Trust in 1999.

Objectives and activities

Summary of the objects of the charity set out in its governing document

To provide financial assistance for such charitable purposes as the trustees in their discretion think fit including for example:-

the provision of financial assistance to other registered charities the relief of financial need among people the relief of sickness

the advancement of the education of the public

but only within the ancient archdeaconry of Craven in the Bradford diocese which includes Keighley and Craven District.

The Beamsley Trust:

Subject to the payment of expenses, the trust shall apply the income of the Charity in relieving either generally or individually persons who are in conditions of need, hardship or distress by making grants of money or providing or paying for items, services or facilities calculated to reduce the need, hardship or distress of such persons with a preference being given to persons resident in the area of the former Ancient Parish of Beamsley.

The trustees may pay for such items, services or facilities by way of donations, subscriptions to institutions or organisations which provide or which undertake in return to provide such items, services or facilities for such persons.

Summary of the main activities undertaken for the public benefit in relation to these objects

Trustees address the needs of the widest range of people and communities in its area of benefit by awarding grants to locally based groups whose aims reflect the trust's objectives. This could for example be through activities that improve people's health, address social isolation, provide learning opportunities, or enable better access to sports and arts; and improvements to community buildings.

While the Craven Trust primarily focuses on groups and organisations that benefit others, the Beamsley Trust enables trustees to give grants to individuals, enabling them to have a better quality of life through access to support, to services, opportunities and other activities. The Beamsley Trust also gives grants to groups who are particularly working with vulnerable people – of any age or background – who are disadvantaged by disability, poverty, economic circumstances, for example.

The trustees consider that they have complied with their duties to have due regard to the public benefit guidance published by the Charity Commission.

Additional details of objectives and activities

The trustees are supported by a part time administrator who deals with all correspondence, liaises with applicants, co-ordinates trustee meetings, provides reports and enables a central point of access.

2

Achievements and performance

Summary of the main achievements of the charity during the year

Craven Trust:

The income of the Trust was £13,645, similar to last year, however, investment income was down 10% reflected in sensible management by Brewin Dolphin during the pandemic impacted year and offset by higher donation and returned grants from previous years. The demands on the Trust were less than last year. The value of grants made was £10,500 reflecting the lower level of community infrastructure projects due to the lockdown.

In this financial year The Craven Trust supported 12 diverse projects, with grants of varying amounts, ranging from providing disabled toilets to a portable chipper for community allotments.

Beamsley Trust:

The income of the Trust is lower this year at £13,810. Investment income was 20% lower due to the investment strategy for Beamsley focusing primarily on investment income returns, a strategy impacted significantly by Covid. However, we are pleased that the loss was only 20%. The grant demand of £11,404 was similar to last year, with requests to support specific individuals increasing.

The trustees were able to support 3 groups to a total value of £1,991. We also supported 20 individuals at a total of £9,412.

Overall

The Covid19 pandemic did impact our investment income levels, however not as significantly as first assumed. The appeal for funds through The Craven Herald and Keighley News did not raise significant funds due to so many similar amazing efforts launched by various organisations to support groups during lockdown.

We do anticipate that as lockdown is relaxed many groups and individuals will find themselves left outside the central and local government relief funds and will require support from small grant making organisations such as The Craven Trust. Consequently, we will maintain flexibility about the resources available for grant awards and we have approved a policy change to enable, where appropriate, increased funds for The Beamsley Trust's support for individuals in need.

The trustees effectively transitioned to virtual meetings, however, we all look forward to not just meeting face to face as trustees, but once again getting out and about the wonderful Craven district to meet grant applicants to understand better the projects they are planning. During the year we recognised our website required modernising and commissioned a local web designer to develop a refresh. We believe it is more accessible and hope you do as well. In April 2021, Simon Robinson resigned as a trustee. His integrity, wise counsel and knowledge of raising charities' visability will be very much missed. The Chair, Caroline Schwaller, was re-appointed April 2021 for one year.

Financial review

Reserves policy

The Craven Trust fund stands at £464,250 of which £452,922 is invested to provide a continuing income to distribute as grants.

The Beamsley Trust fund stands at £408,126 of which £405,900 forms the permanent endowment which is invested to provide an income for grants.

The trustees agreed on 21st April 2021 to adopt the Charity Commission's total return regulations to The Beamsley Trust endowment funds and The Beamsley Trust restricted funds, effective from 1st April 2021. The Beamsley Trust investment fund is determined to be £267,877 and as at 31st March 2020, The Beamsley Trust unapplied total return was £64,235.

3

If insufficient suitable applications for grants are received in a year, the surplus remains invested for future income generation, but is available to be spent on grants in subsequent years.

Funds materially in deficit

None

Trustees' responsibilities in relation to the financial statements

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charity's financial activities during the year and of its financial position at the end of the year. In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ascertain the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act. They 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.

Declaration

The trustees declare that they have approved the trustees' report above

Signed on behalf of the charity's trustees

Signature

Signature

Name

Caroline Schwaller

Name

Robert Templar

Chair

Position (e.g. Chair etc)

13 October 2021

Treasurer 13 October 2021

Position (e.g. Chair etc)

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Date
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Date
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4

Independent examiner’s report to the trustees of The Craven Trust

I report on the accounts of: The Craven Trust for the year ended: 31st March 2021 which are set out on pages 6 to 17.

Responsibilities and basis of report

As the charity trustees of the Trust 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 Charity'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:

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.

Karen Wood (ACMA)

13/10/2021

Date:

Outsource independent examination service The Hiscox Building Peasholme Green York YO1 7PR

5

The Craven Trust

(Charity Registration Number 1045419)

Statement of Financial Activities for the year ended:

31st March 2021

Note
Income and endowments from:
Donations and legacies
3.1
Charitable activities
3.2
Investments
3.3
Total income
3
Expenditure on:
Raising funds
4.1
Charitable activities
4.2
Total expenditure
4
Net incoming/ (outgoing)resources before
other recognised gains/ (losses)
Transfers between funds
12
Gains/(losses) on investment assets
8
Net movement in funds
Total funds brought forward
Total funds carried forward
Note
Income and endowments from:
Donations and legacies
3.1
Charitable activities
3.2
Investments
3.3
Total income
3
Expenditure on:
Raising funds
4.1
Charitable activities
4.2
Total expenditure
4
Net incoming/ (outgoing)resources before
other recognised gains/ (losses)
Transfers between funds
12
Gains/(losses) on investment assets
8
Net movement in funds
Total funds brought forward
Total funds carried forward
Unrestricted
Restricted
Endowment
Total
Total
funds
funds
funds
2021
2020
£
£
£
£
£
2,350
-
-
2,350
2,120
1,350
919
-
2,269
1,279
9,945
12,891
-
22,836
27,235
13,645
13,810
-
27,455
30,634
3,058
2,751
-
5,809
5,791
14,944
15,647
-
30,591
39,208
18,002
18,398
-
36,400
44,999
(4,357 )
(4,588 )
-
(8,945 )
(14,365 )
-
(7,495)
7,495
-
-
106,365
-
68,519
174,884
(110,404)
102,008
(12,083)
76,014
165,939
(124,769)
362,242
13,827
332,112
708,181
832,950
464,250
1,744
408,126
874,120
708,181

6

The Craven Trust

(Charity Registration Number 1045419)

Balance Sheet as at:

31st March 2021

Note
Fixed Assets
Investments - The Craven Trust
8
Investments - The Beamsley Trust
8
Current Assets
Cash at bank and in hand
9
Debtors & prepayments
10
Current Liabilities: Amounts falling due
within one year
Creditors and accruals
11
Current Liabilities: Amounts falling due
after more than one year
Creditors and accruals
Funds of the Charity
12
Unrestricted Funds (General)
Restricted Funds
Endowment Funds
Total Funds Carried Forward
Net Assets/(Liabilities)
Total Fixed Assets
Net Current Assets/(Liabilities)
Total Current Assets
2021
£
457,283
408,126
865,409
21,662
151
21,813
(13,102)
8,711
-
874,120
464,250
1,744
408,126
874,120
2020
£
358,454
332,112
690,566
26,719
120
26,839
(9,224)
17,615
-
708,181
362,242
13,827
332,112
708,181

The financial statements were approved by the trustees and signed on their behalf by:

Signature

Robert Templar

Name

Treasurer

Position (e.g. Chair etc)

7

The Craven Trust

Statement of Cash Flows for the year ended:

31st March 2021

Note
Cash flows from operating activities
Net income/(expenditure) for the year
(Gains)/losses on investments
Working capital changes
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Cash flows used in investing activities
Purchase of investments
8
Sale of investments
8
Cash from investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents at 1 April 2020
Cash and cash equivalents at 31 March 2021
Cash at bank at 31 March 2021
9
Cash equivalents at 31 March 2021
8
Net cash provided by/(used in) operating activities
Total
2021
£
165,939
(174,884)
Total
2020
£
(124,769 )
110,404
(8,945 )
(31 )
3,878
(14,365 )
444
(6,675 )
(5,098) (20,596)
(327,183 )
302,700
(121,324)
146,683
(24,483) 25,359
(29,581 )
57,830
4,763
53,067
28,249 57,830
21,662
6,587
26,719
31,111
28,249 57,830

8

The Craven Trust

Notes to the accounts for the year ended:

31st March 2021

1.1 Basis of accounting

The financial statements are prepared under the historical cost convention and the 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 (Charities SORP (FRS 102)).

1.2 Change of basis of accounting

There has been no change to the accounting policies (valuation rules and methods of accounting) since last year.

1.3 Change to previous accounts

No changes have been made to accounts for previous years.

Accounting policies

Income

Recognition of income

Income is recognised in the Statement of Financial Activities (SoFA) when:

Incoming resources with related expenditure

Where incoming resources have related expenditure, the incoming resources and related expenditure are reported gross in the SoFA.

Grants and donations

Grants and donations are only included in the SoFA when the charity has evidence of entitlement to the resources and receipt is probable.

Investment income

This is included in the accounts when receivable.

Expenditure and Liabilities

Expenditure

Raising funds

Cost of raising funds comprises those costs associated with attracting voluntary income.

Charitable activities

Charitable activities expenditure comprises those costs incurred by the charity in the delivery of its activities and services. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Liability recognition

Liabilities are recognised as soon as there is a legal or constructive obligation committing the charity to pay out resources.

9

Assets

Tangible fixed assets for use by the charity

These are capitalised if they can be used for more than one year and cost at least £750. They are valued at cost or, if gifted, at the value to the charity on receipt, less depreciation.

Fund accounting

Unrestricted funds are funds which are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

Restricted funds are funds which can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor.

10

The Craven Trust

(Charity Registration Number 1045419)

Notes to the accounts for the year ended:

31st March 2021

3
3.1
3.2
3.3
Grants returned
Total income
Investments
Unit trusts
Bank interest
Other investment income
Donations and legacies
Donations and gifts
Gift aid
Legacies
Charitable activities
Income and endowments
Unrestricted
funds
£
2,145
205
-
Restricted
funds
£
-
-
Endowment
funds
£
-
-
Total
2021
£
2,145
205
-
2,350
2,269
2,269
22,822
14
-
22,836
27,455
Unrestricted
funds
£
1,505
120
-
Restricted
funds
£
-
-
-
Endowment
funds
£
495
-
-
Total
2020
£
2,000
120
-
2,350 - - 1,625 - 495 2,120
1,350 919 - 673 606 - -
1,279
1,350 919 - 673 606 - 1,279
9,940
5
-
12,882
9
-
-
-
-
11,020
17
-
16,169
29
-
-
-
-
27,189
46
-
9,945 12,891 - 11,037 16,198 - 27,235
13,645 13,810 - 13,335 16,804 495 30,634

11

4 Expenditure

4.1
4.2
Investment management fees
Total expenditure
Raising funds
Charitable activities
Grants awarded
Sundry expenses
Meeting costs
Independent examination
Insurance
Office & IT costs
Staff salaries
Publicity and website
Unrestricted
funds
£
3,058
3,058
10,500
2,460
798
119
511
126
0
430
14,944
18,002
Restricted
funds
£
2,751
Endowment
funds
£
-
Total
2021
£
5,809
5,809
21,904
4,920
1,596
238
1,022
261
-
650
30,591
36,400
Unrestricted
funds
2,972
2,972
19,186
2,430
153
119
1,645
106
27
430
24,096
27,068
Restricted
funds
2,819
2,819
11,612
2,430
153
119
445
106
27
220
15,112
17,931
Endowment
funds
-
-
-
-
-
-
-
-
-
-
-
-
Total
2020
£
5,791
2,751 - 5,791
11,404
2,460
798
119
511
135
0
220
-
-
-
-
-
-
-
-
30,798
4,860
306
238
2,090
212
54
650
15,647 - 39,208
18,398 - 44,999

12

5 Expenses & fees

No trustees received a remuneration for services rendered during the year, nor were any trustees' out of pocket expenses reimbursed.

5.1 Fees for examination of the accounts

5.1 Fees for examination of the accounts
Independent Examiner's fees
6 Staff costs and emoluments
Gross salaries
Employers National Insurance
Pension Contributions
Average number of employees (full time equivalent)
2021
£
650
2021
£
4,792
-
128
4,920
0.2
2020
£
650
2020
£
4,860
-
-
4,860
0.2

No employee received remuneration in excess of £60,000 (2020: Nil)

7 Grantmaking

7.1 Total value of grants

Purpose for which grants made
Various as detailed below (7.3)
Individualsin need or Hardship
Grants to
organisations
Grants to
individuals
Total £ Total £
2021
12,491
-
2021
-


9,413
Total 12,491 9,413
7.2 Grantmaking costs
Support costs of grantmaking
£
Nil

13

7.3 Grants made to organisations

Name of organisation Purpose Total
paid £
Oakworth & Area History Group
Grants made by The Craven Trust
1st Castleberg Scouts, Settle
North Craven Building Preservation Trust
Bingley (St Ives) Riding School for the
Disabled
Silsden AFC
St Oswalds Parish Church, Thornton in
Lonsdale
Settle Hub
Lothersdale Village Hall
Little Feet Creche, Skipton
Bentham Allotments Association
Bolton Road Allotments, Silsden
Embsay Pre School
Refurbishment
Allotment project
Portable chipper
Disabled toilet
Junior tea room
Projector & room hire
Refurbishment of drill hall
Walter Morrison festival
Solar panels
Sheds & locks
Playground repair
Water pipes

250
1,500
750
500
1,500
1,000
250
1,000
1,000
490
1,000
1,260
10,500
Name of organisation Purpose Total
paid £
The Principle Trust, Skipton
Grants made by The Beamsley Trust
The Shed - Oakworth
Grassington Hub Men's Shed
Sewing machines
Holidays for key workers
Set up costs
500
491
1,000
1,991
Total grants to organisations
12,491

Total grants to organisations

8 Investment assets

8 Investment assets
Add/(deduct): net gain/(loss)
on revaluation
Carrying (fair) value at end
of year
Carrying (fair) value at
beginning of year
Add: additions to investments
at cost
Less: disposals at carrying
Add/(deduct): transfer in/(out)
in the period
Cash &
cash
equivalents
Listed
investments
At cost
At fair value
19,558
338,896
106,191
113,852
(113,852)
(106,191)
(7,536)
-
-
106,365
4,361
452,922
Craven Trust
Total
Cash & cash
equivalents
Listed
investments
At cost
At fair value
£
£
£
11,553
320,559
690,566
196,509
213,331
629,883
(213,331)
(196,509)
(629,883)
7,495
-
(41)
-
68,519
174,884
2,226
405,900
865,409
Beamsley Trust
4,361 405,900
865,409

14

Comprising: Cash at cost Investments at fair value

6,587 858,822 865,409

9 Cash at bank and in hand

£
516
12,383
827
27
13,753
10 Debtors and prepayments
Debtors and prepayments
11 Creditors and accruals
Grants to be paid - The Craven Trust
Grants to be paid - The Beamsley Trust
Accruals-The Craven Trust
Accruals-The Beamsley Trust
The Craven
Trust
CAF cash account
CAF gold account
Nat West current account
Gift Aid claims outstanding
Analysis of creditors falling due within
one year
Petty Cash
£
516
12,383
827
27
The Craven
Trust
£
378
7,531
-
-
The Beamsley
Trust
Restricted
The Beamsley
Trust
Endowment
£
-
-
-
-
-
2020
£
120
120
2020
£
5,133
2,010
1,264
817
9,224
Total
Total
2021
2020
£
£
894
702
19,914
25,741
827
252
27
24
13,753 7,909 21,662
26,719
2021
£
151
151
2021
£
9,100
1,535
1,517
950
13,102

15

12 Movement of funds

12.1 Movement of major funds

2021
Fund name
Unrestricted
funds
Craven Trust
Restricted
Funds
Beamsley Trust
Endowment
Funds
Beamsley Trust
Total Funds
2020
Unrestricted
Funds
Craven Trust
Restricted
Funds
Beamsley Trust
Beamsley Trust
Total Funds
Fund Name
Endowment
Funds
£
£
362,242
13,645
Balance
b/fwd
Incoming
resources
£
18,002
Outgoing
resources
£
-
(7,495)
Transfers
£
£
106,365
464,250
Gain/loss
on invest
Balance
c/fwd
13,827
13,810
18,398 -
1,744
332,112
-
- 7,495 68,519
408,126
-
£
-
3,490
(3,490)
Transfers
708,181
27,455
36,400 174,884
874,120
£
£
424,797
13,335
Balance
b/fwd
Incoming
resources
£
27,068
Outgoing
resources
Balance
c/fwd
£
£
(48,822)
362,242
Gain/loss
on invest
11,464
16,804
17,931 -
13,827
396,689 495 - (61,582)
332,112
-
832,950
30,634
44,999 (110,404)
708,181

16

12.2 Details of Funds Held

Unrestricted Funds (General)

The General fund is unrestricted and available for general purposes.

Restricted Funds

The restricted funds are only available for the purposes specified for each fund, which are:

The Beamsley Trust

Funds to be used for the objectives of the linked charity

Endowment Funds

Endowment funds are required to be retained by The Beamsley Trust, but income from these funds is utilised under restricted funds.

13 Net assets between funds

Unrestricted
Funds
£
457,283
17,123
(10,617)
463,789
Unrestricted
Funds
£
358,454
10,185
(6,397)
362,242
Fixed assets
Current assets
Current liabilities
Balance at 31st March 2021
Balance at 31st March 2020
Fixed assets
Current assets
Current liabilities
Unrestricted
Funds
£
457,283
17,123
(10,617)
463,789
Unrestricted
Funds
£
358,454
10,185
(6,397)
362,242
Fixed assets
Current assets
Current liabilities
Balance at 31st March 2021
Balance at 31st March 2020
Fixed assets
Current assets
Current liabilities
Restricted
Funds
£
-
4,690
(2,485)
Endowment
Funds
£
408,126
-
-
408,126
Endowment
Funds
£
332,112
-
-
332,112
Total
2020
£
865,409
21,813
(13,102)
463,789 2,205 874,120
Restricted
Funds
£
-
16,654
(2,827)
Total
2019
£
690,566
26,839
(9,224)
362,242 13,827 708,181

14 Additional disclosures

The trustees of the Craven Trust are also trustees of the Beamsley Trust and administration costs are split evenly between the two trusts.

The two trusts are linked, with the Craven Trust being the reporting charity. The Beamsley Trust is reported as an Endowment and Restricted fund of The Craven Trust.

17