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2024-03-31-accounts

The Craven Trust

Charity Registration Number 1045419

Trustees’ Annual Report & Financial Statements for the year ended 31st March 2024

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 7
Statement of Financial Activities 8
Balance Sheet 9
Statement of Cashflows 10
Notes to the Accounts 11

The Craven Trust (Charity Number 1045419)

OS

Report of the trustees for the year ended 31st March 2024

Objectives and Activities

Summary of the purposes 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:

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.

Summary of the main activities in relation to those purposes for the public benefit, in particular, the activities, projects or services identified in the accounts

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 allows 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.

1

The Craven Trust (Charity Number 1045419)

OS

Report of the trustees for the year ended 31st March 2024

Achievements and Performance

Summary of the main achievements of the charity, identifying the difference the charity’s work has made to the circumstances of its beneficiaries and any wider benefits to society as a whole.

Craven Trust:

The income of the Trust was £11,436 (2022/23 £13,091) reflecting a slightly lower investment income return as investments have been slightly more focused on growth. In this financial year The Craven Trust supported 17 diverse projects with a value of £14,451. The grants ranged from providing disabled toilet and shower facilities, support to two music organisations and a local story telling competition.

Beamsley Trust:

The income of the Trust is higher than last year at £16,219 (2022/23 £10,530) due to a generous £5,000 donation from the Duke of Devonshire’s Charitable Trust (DDCT) and £1,600 from The Craven Trust to support the immediate cash requirements of Beamsley this year. The £5,000 donation from the DDCT has been added to Beamsley Trust Investment Fund. The grant demand of £7,710, turned out to be lower than previous years as no applications from Groups supporting individuals were awarded this year. In total we supported 16 individuals.

Overall:

The volume of applications during the year has continued broadly to be at levels lower than we believe they could be, especially for community projects. However, with the reduced income and lack of investment growth this meant that our finances were not overly stretched. As and when applications increase, we will maintain flexibility about the resources available for grant awards to ensure where possible we support those most in need.

The Trustees continued to utilise a mix of virtual and face-to-face meetings. In April 2024 the trustees agreed an amendment to the constitution to appoint a Chair for three years rather than one. The Chair, Caroline Schwaller, was re-appointed.

2

The Craven Trust

(Charity Number 1045419)

Report of the trustees for the year ended 31st March 2024

Financial Review ~~TT~~

Reserves Policy

The Craven Trust fund stands at £415,500 of which £428,306 is invested to provide a continuing income to distribute as grants and due to timing at the year-end £12,806 has been borrowed from the Investment Deposit account.

The Beamsley Trust fund stands at £401,134 of which £418,209 forms the fund invested to provide a return for grants and due to timing at the year-end £17,075 has been borrowed from the Investment Deposit account.

The Trustees agreed on 21st April 2021 to adopt the Charity Commission’s total return Regulations to the Beamsley Trust Endowment Funds and Beamsley Trust Restricted Funds - effective from 1st April 2021. The Beamsley Trust Investment Fund is determined to be £272,877 (2022/23 £267,877 plus £5,000 from DDCT) and at 31st March 2024 the Beamsley Trust Unapplied Total Return was £134,489.

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

~~TT~~ 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:

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.

3

The Craven Trust (Charity Number 1045419)

OS

Report of the trustees for the year ended 31st March 2024

Structure, governance and management

Description of the charity’s trusts

The Craven Trust

Type of governing document

Trust Deed

How the charity is constituted

An unincorporated charity

Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees

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

Description of the charity’s trusts

The Beamsley Trust

Type of governing document

Charity Commission Scheme

How the charity is constituted

An unincorporated charity

Trustee selection methods including details of any constitutional provisions e.g. election to post or name of any person or body entitled to appoint one or more trustees

Appointed by The Craven Trust

4

The Craven Trust (Charity Number 1045419)

OS

Report of the trustees for the year ended 31st March 2024

Reference and Administration details

Charity’s Full Name:

The Craven Trust

Other names the charity is known by: None

Charity’s principal address: PO Box 126, Skipton, BD23 9FT

Names of the trustees who manage the charity

Trustee name

Office (if any) Dates acted if not whole year

Name of person entitled to appoint trustee

Mr G R Bowring Mr M Lovitt Mrs D Pollitt Mrs C M Schwaller MBE Chair Mr R Templar Treasurer Mrs J Thistlethwaite

Names and addresses of advisors

Type of advisor Name Address Investment Advisor RBC Brewin Dolphin 10 Wellington Pl, Leeds LS1 4AN Independent Examiner Karen Wood ACMA, 2 Gallygap Lane, Osbaldwick, York, YO10 3NR CGMA

5

The Craven Trust

(Charity Number 1045419)

Report of the trustees for the year ended 31st March 2024

Declaration

This report was approved by the Board of Trustees

Signed on behalf of the charity’s trustees a

Signature Caroline Schwaller Full Name Chair Position 21 August 2024 Date

6

The Craven Trust

(Charity Number 1045419

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 2024

Which are set out on pages 8-19

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts inaccordance 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:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view which is not a matter considered as part of an independent examination.

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.

21/08/2024 OO

Karen Wood ACMA, CGMA Date Outsource independent examination service The Hiscox Building Peasholme Green York YO1 7PR

7

The Craven Trust

(Charity Number 1045419

Statement of Financial Activities for the year ended: Activities for the year ended: Activities for the year ended: Activities for the year ended: 31st March 2024 31st March 2024
Note Unrestricted Restricted Endowment 2024 2023
funds funds funds Total Total
Income and £ £ £ £ £
endowments from:
Donations and legacies 3.1 556 6,600 - 7,156 557
Charitable activities 3.2 1,402 - - 1,402 2,041
Investments 3.3 9,478 9,619 - 19,097 21,023
Total income 3 11,436 16,219 - 27,655 23,621
Expenditure on: £ £ £ £ £
Raising funds 4.1 2,795 2,695 - 5,490 5,428
Charitable activities 4.2 19,045 11,600 - 30,645 28,521
Total expenditure 4 21,840 14,295 - 36,135 33,949
Net incoming/(outgoing) resources
before other recognised gains/(losses)
(10,404) 1,924 - (8,480) (10,328)
Transfers between funds 12 20 3,484 (3,464) - -
Gains/(losses) on
investment assets
8 29,504 - 32,618 62,122 (65,337)
Net movement in funds 19,080 5,408 29,154 53,642 (75,665)
Total funds brought
forward
400,109 824 371,980 772,913 848,578
Total funds carried forward 419,189 6,232 401,134 826,555 772,913

8

The Craven Trust

(Charity Number 1045419

Balance sheet as at: 31st March 2024 31st March 2024
Note 2024 2023
Fixed assets
Investments - The Craven Trust 8 415,500 398,955
Investments - The Beamsley Trust 9 401,134 371,980
Total fixed assets 816,634 770,935
Current assets
Cash at bank and in hand 9 18,908 12,647
Debtors and prepayments 10 657 111
Total current assets 19,565 12,758
Current liabilities: amounts falling due within one year
Creditors and accruals 11 (9,644) (10,780)
Net current assets/(liabilities) 9,921 1,978
Current liabilities: amounts falling due after more than
one year
Creditors and accruals - -
Net assets/(liabilities) 826,555 772,913
Funds of the charity
Unrestricted Funds (General) 12 419,189 400,109
Restricted Funds 6,232 824
Endowment Funds 401,134 371,980
Total funds carried forward 826,555 772,913

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

Name: Robert Templar Date: 21 August 2024 Signature: Position: Treasurer

9

The Craven Trust

(Charity Number 1045419

Statement of Cash Flows for the year ended: 31st March 2024
Note
8
8
9
8
Cash fows from operating activities
Working capital changes
Net cash provided by/(used in) operating activities
Change in cash and cash equivalents in the year
Cash fows used in investing activities
Cash and cash equivalents at 1 April 2023
Cash from investing activities
Cash at bank at 31 March 2023
Cash equivalents at 31 March 2023
Net income/(expenditure) for the year
Purchase of investments
(Increase)/decrease in debtors
(Gains)/losses on investments
Sale of investments
Cash and cash equivalents at 31 March 2024
Increase/(decrease) in creditors
Total
2024
Total
2023
53,642
(75,665)
(62,122)
65,337
(8,480)
(10,328)
(546)
622
(1,136)
98
(10,162)
(9,608)
(235,816)
(40,709)
203,859
55,656
(31,957)
14,947
(42,119)
5,339
31,146
25,807
(10,973)
31,146
18,908
12,647
29,881
18,499
(10,973)
31,146

10

The Craven Trust

31st March 2024

(Charity Number 1045419

Notes to the Accounts for the year ended:

1. Basis of preparation

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.

2. 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.

11

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended:

31st March 2024

Expenditure and liabilities

Expenditure

Raising funds

Cost of raising funds comprise 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 commiting the charity to pay out resources.

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.

12

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended:

31st March 2024

3 Income and endowments Income and endowments
Unrestricted Restricted Endowment Total Unrestricted Restricted Endowment Total
3.1 Donations and legacies funds funds funds 2024 funds funds funds 2023
£ £ £ £ £ £ £ £
Donations and gifts 450 6,600 - 7,050 470 - - 470
Gift aid 106 - - 106 87 - - 87
Legacies - - - - - - - -
556 6,600 - 7,156 557 - - 557
3.2 Charitable activities
Grants returned 1,402 - - 1,402 1,773 268 - 2,041
1,402 - - 1,402 1,773 268 - 2,041
3.3 Investments
Unit trusts 9,287 9,441 - 18,728 10,714 10,231 - 20,945
Bank interest 191 178 - 369 47 31 - 78
Other investment income - - - - - - - -
9,478 9,619 - 19,097 10,761 10,262 - 21,023
Total income 11,436 16,219 - 27,655 13,091 10,530 - 23,621

4 Expenditure

Total expenditure
Charitable activities
Raising funds
Investment management fees
Grants awarded
Staff salaries
Publicity and website
Insurance
Offce & IT costs
Sundry expenses
Meeting costs
Independent examination
4.1
4.2
Unrestricted
funds
Restricted
funds
Endowment
funds
Total
2024
Unrestricted
funds
Restricted
funds
Endowment
funds
Total
2023
£
£
£
£
£
£
£
£
2,795
2,695
-
5,490
2,801
2,627
-
5,428
2,795
2,695
-
5,490
2,801
2,627
-
5,428
14,451
7,170
-
21,621
9,764
10,194
-
19,958
3,040
3,040
-
6,080
2,640
2,640
-
5,280
94
94
-
188
93
93
-
186
119
119
-
238
119
119
-
238
605
605
-
1,210
917
917
-
1,834
249
315
-
564
112
115
-
227
7
7
-
14
44
44
-
88
480
250
-
730
470
240
-
710
19,045
11,600
-
30,645
14,159
14,362
-
28,521
21,840
14,295
-
36,135
16,960
16,989
-
33,949

13

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended:

31st March 2024

5 Expenses and 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

Fees for examination of the accounts
Independent Examiner’s fees
5.1
6
Staff costs and emoluments
Employers National Insurance
Gross salaries
Pension Contributions
Average number of employees (full time equivalent)
Total
2024
Total
2023
£
£
730
710
Total
2024
Total
2023
£
£
5,960
5,160
-
-
120
120
6,080
5,280
0.2
0.2

No employee recieved remuneration in excess of £60,000 (2023: Nil)

7 Grantmaking

Purpose for which grants made
Various as detailed below (7.3)
Individuals in need or Hardship
Total
Total value of grants
Grantmaking costs
Support costs of grantmaking
7.1
7.2
Grants to
organisations
Grants to
individuals
£
£
14,451
-
-
7,170
14,451
7,170
Nil
£

14

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended:

31st March 2024

7.3 Grants made to organisations

Purpose
Improving access
Re-opening project
CCTV
Gazebo
Storage Containers
Disabled toilet & shower facility
Storytelling Competition
Printing Costs
To cover Applications
Gazebo
Kitchenware
Christmas Dinner for Clients
Kitchen Toilet Project
Contribution to music festival costs
Contribution to engagement cost
Heaters
Kitchen reft
Purpose
Name of organisation
Grants made by The Craven Trust
Haworth Central Park Bowling Club
Sedbergh Booktown Literary Trust
Wilsden Community Company
Friends of Cross Roads Park
Silsden AFC Juniors
Sandylands Sports Centre
Settle Stories
Grant via NYCC
Beamsley Trust
Dementia Forward
Low Bentham Public Hall & Victoria
Institute
Craven Open Door
St Michael and All Angels
Sedbergh Music Festival
Leodis Consort
Craven Arts
Skipton Community Sports Hub
Name of organisation
Grants made by The Beamsley Trust
Total Paid £
500
500
792
300
500
750
750
1,018
1,600
290
1,000
250
1,000
1,250
1,250
1,200
1,500
14,451
Total Paid £
Total Grants to organisations 0
14,451

15

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended: 31st March 2024
8. Investment Assets
9. Cash at bank and in hand
CAF cash account
CAF gold account
Nat West current account
Petty Cash
Carrying (fair) value at beginning of
year
Add: additions to investments at cost
Less: disposals at carrying value
Less investment management costs
Add dividends not yet paid over
Deduct transfer out in the period
Add/(deduct): net gain/(loss) on
revaluation
Carrying (fair) value at end of year
Comprising:
Cash at cost
Investments at fair value
Craven Trust
Beamsley Trust
Cash & cash
equivalents
At cost
Listed
investments
At fair value
Cash & cash
equivalents
At cost
Listed
investments
At fair value
£
£
£
£
4,858
394,097
13,641
358,339
72,024
76,729
131,835
159,087
(76,729)
(72,024)
(159,087)
(131,835)
(2,795)
-
(2,670)
-
(164)
-
(794)
-
(10,000)
-
-
-
-
29,504
-
32,618
Total


£
770,935
439,675
(439,675)
(5,465)
(958)
(10,000)
62,122
(12,806)
428,306
(17,075)
418,209
816,634
The Craven
Trust
The Beamsley
Trust Restricted
The Beamsley
Trust Endowment
Total
2024
Total
2023
1,883
295
-
2,178
1,592
8,058
8,116
-
16,174
9,080
534
-
-
534
1,947
22
-
-
22
28
10,497
8,411
-
18,908
12,647
(29,881)
846,515
816,634

9. Cash at bank and in hand

16

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended: 31st March 2024
Debtors
Debtors and prepayments
Gift Aid claims outstanding
Advance held by CPA
10. Debtors & prepayments
2024
2023
£
£
299
-
106
111
252
-
657
111
Analysis of creditors falling due within one year
Grants to be paid - The Craven Trust
Accruals - The Craven Trust
Grants to be paid - The Beamsley Trust
Accruals - The Beamsley Trust
11. Creditors and accruals
2024
2023
£
£
7,200
6,672
-
1,684
1,499
1,514
945
910
9,644
10,780

17

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended:

31st March 2024

12. Movement of funds

12.1 Movement of major funds

2024
2023
Fund name
Unrestricted funds
Craven Trust
Restricted funds
Beamsley Trust
Endowment funds
Beamsley Trust
Total funds
Fund name
Unrestricted funds
Craven Trust
Restricted funds
Beamsley Trust
Endowment funds
Beamsley Trust
Total funds
Balance b/
fwd
Incoming
resources
Outgoing
resources
Transfers
Gain/loss
on invest
Balance c/
fwd
£
£
£
£
£
£
400,109
11,436
21,840
(20)
29,504
419,189
824
16,219
14,295
3,484
-
6,232
371,980
-
-
(3,464)
32,618
401,134
772,913
27,655
36,135
-
62,122
826,555
Balance b/
fwd
Incoming
resources
Outgoing
resources
Transfers
Gain/loss
on invest
Balance c/
fwd
£
£
£
£
£
£
439,041
13,091
16,960
-
(35,063)
400,109
6,274
10,530
16,989
1,009
-
824
403,263
-
-
(1,009)
(30,274)
371,980
848,578
23,621
33,949
-
(65,337)
772,913

18

The Craven Trust

(Charity Number 1045419

Notes to the Accounts for the year ended:

31st March 2024

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

This fund is administered on a Total Return Basis and allocations from the Unapplied Total Return are utilised under restricted funds

13. Net assets between funds

Unrestricted Funds Restricted Funds Endowment Funds Total 2024
Balance at 31st March 2024 £ £ £ £
Fixed assets 415,500 - 401,134 816,634
Current assets 8,335 11,230 - 19,565
Current liabilities (4,646) (4,998) - (9,644)
419,189 6,232 401,134 826,555
Balance at 31st March 2023
Fixed assets 398,955 - 371,980 770,935
Current assets 9,340 3,418 - 12,758
Current liabilities (8,186) (2,594) - (10,780)
400,109 824 371,980 772,913

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.

19