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Charity number: 1045492
THE ASHWORTH CHARITABLE TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

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THE ASHWORTH CHARITABLE TRUST
CCNTENTS
Page
Reference and administrative details of the Charity, its Trustees and advisers
Trustees. report
Independent examiner's report
Stalement of financial activities
Balance sheet
Notes to the financial statements
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THE ASHWORTH CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 5 APRIL 2024
The Charty was founded by Mrs C E Crabtree and constituted as a Charitable Trust on 23 March 1995 by a
Deed of Trust.
Trustees
Mr K Golestani, Chairman
Mrs K A Gray, Founder
Mrs S Rouhipour
Dr W Momen
Mr l D Mila£
Charity registered
number
1045492
Principal office
Veale Wasbrough Vizarcb LLP
Second Floor
3 Brindleyplace
Bimiingham
B12JB
Accountants
James Cowper Kreston
Chartered Accountants
2 Communications Road
Greenham Business Park
Greenham
Newbury
RG19 6AB
Bankers
Lloyds Bank PLC
POBox8
1-5 High Street
Oxford
OX14A4
Solicitors
Veale Wasbrough Vizarts LLP
Second Floor
3 Brindleyplace
Bimiingham
B12JB
Investment Managers
JMFinn&Co.
60 Abbeygate Street
Bury St Edmunds
Suffolk
IP33 1LB
Independent Examiner
Mrs S L Watts FCCA DI
Westcotts
7C Cranmere Road
Okehampton
Devon
EX29 1UE
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THE ASHWORTH CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees present their annual report together wth the financial ststements of the Charity for the year ended
5 April 2024.
Objectlves and actlvltles
a. Policies and objectives
The objectives of the Charity are to make grants for charitable purposes as the Trustees decide.
At present. the Trustees have detennined to cons￿￿ applications for and make grants as appropriate as follows
- to the Ironbridge Gorge Museum Trust.
to Hospiscare's Patients and Family Fund.
- for humanitarian projects to other charities.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit= running a
charty IPB2)'.
Achlevements and perforn?ance
a. Review of activities
The trust made grants to institutions during the year totalling £181,075 (2023.. £209,241 } as detailed in the notes
to the financial statements. The trust has continued lo make grants to Hospiscare and has continued to support
humanitarian projects.
The Trustees have reviewed the risks faced by the Charity and have implemented systems to mitigate these
risks. In particular, the Trustees consider the primari risk to be a fall in the value of the Charitys investments or
a fall in the level of income. The Trustees have miticated this risk by using the services of a leading stockbroker
and by adopting a suitable investment policy.
Flnanclal revlew
a. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concem basis in preparing the financial statements.
b. Reserves policy
The Trust￿5, reserves policy is primarily to make grants up to the ￿Ve1 of income reserves available. The
Trustees no longer hold any fomial designated reserves in the Doctors. and Social Services Fund for the people
covered by the medical practices of Honiton, Ottery St Mary, Sidmouth and Wonford Green surgey, Exeter and
throughout Devon, and for applicaticffts from the Social Services covering the same area. However, a grant of
£6,000 was made to Hospiscare's Patients and F￿llY Fund (Doctors Scheme), a restricted fund which very
much complements the vision of the original founder of the Ashworth Charitable Trust. The level of income and
capital reserves at 5 April 2024 is shown in the notes to the accounts.
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THE ASHWORTH CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
c. Investments policy
The Trustees have continued to invest the Trust Fund to provide a stream of income available for potential
distribution and a sound capital base for the long teim future of the Charity. The Ashworth portfolio moved from
an advisory to a discretionary basis during the year and the Trustees give due consideration to the ethical
implications of their investments within the context of Charity Commission guidelines {on balance. risk and the
intentions of the original founder).
d. Summary
The attached financial statements show the current £tate of the finances of the Trust.
Investment income for the year amounted to £199,754 (2023: £194,705) and grants payable were as noted
above.
The value of the investments as at 5 April 2024 was £5,728,901 (2023: £5,725,006). The Trustees continue to
monitor the value of its investrnents closely.
e. Plans for future periods
The Trustees do not expect any signrficant changes in the objectives of the Charity in the forthccming year and
intend to continue to make grants based on totsl retwn wthin the capability of the fund.
Structure, governance and management
a. Constitution
The Ashworth Charitable Trust is a registered charity, number 1045492, and is constituted under a Trust deed.
b. Organisational structure and decision-making policies
Trustees who have served during the year and since the year end are set out on page 1.
Decisions are made at Trustees. meetings or in be￿n meetings by a majorty of Trustees.
The right to appoint new Trustees is vested in the Founders.
The present Trustees will ensure that future Trustees are eased into the role, made aware of their
responsibilities, and provided with information relating to the objectives and governance of the Charity.
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THE ASHWORTH CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United ￿'ngdorn Generally Accepted Acwunting
PraCts.￿).
The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for
each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources
and application of resources, including its income and expenditure, for that period. In preparing these financial
statements, the TTUStees are required to:
select suitable accounting policies and then apply them consistently,
observe the methods and principles of the Charities SORP (FRS 102).,
make judgments and accounting estimates that are reasonable and prudent"
state whether applicable UK Accountlng s￿n(Jar¢I$ (FRS .102) have been followecl, Subje￿ to any matenal
departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
Charty will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the Chariws transactions and disclose with reasonable accuracy at any b'me the financial position of the Charity
and enable them to ensure that the financial statements comply wth the Charities Act 2011. the Charty
(Accounts and Reports) Regulations 2008 and the provisions of the Twst deed. They are also responsible for
safeguarding the assets of the Chanty and hence foi taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Tiustees and signed on their behalf by:
Mrs K A Gray
(Founder)
Date= 21 July 2024
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THE ASHWORTH CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 5 APRIL 2024
Independent Examiner's Report lo the Trustees of The Ashworth Charitable Trusl ('the Charity)
I report to the charty Trustees on my examination ofthe accounts of the Charty for the year ended 5 April 2024.
Responsibilities and Basis of Report
As the Trustees of the Charty you are responsible for the preparation of the accounts in accordance wth the
requirements of the Charities Act 2011 (Ihe 2011 A￿..).
I report in re=pect of my examination of the Charty'_
account-
carricd out undcr ocction 145 of thc -
011 Act and
in carrwng out my examination I have followed the applicable Directions given by the Charity Commission under
section 145(5)Ib} of the 2011 Act.
Independent Examiner's Slatement
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and
Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in
accordance with the Financial Reports-ng Standard applicable in the UK and Republic of Ireland (FRS 102) in
preference to the Accounting and Reporting by Charrties: Statement of Recommended Practice issued on 1 April
2005 vthich is referred to in the extant regulations bui has been wthdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practs'ce effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confimi that nc matters have come to my attention in connection with the
examinats.on giving me cause to beI￿ve that in any rnaterial respect:
accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Acl: or
the accounts do not accord with those records; or
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 fairf view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no o'.her matters in connection with the examination to which
attention should be drawn in this report in order to eTr3ble a proper understanding of the accounts to be reached.
This report is made solely to the Chariws Trustees, as a body, in accordance with Part 4 of the Charities
{Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's
Trustees those matters l am required to state to them in an IrKlependent examiner's report and for no other
purpose. To the fullest extent pemiitted by law, I do not accept or assume responsibility to anyone other than the
Charity and the Charitys Trustees as a body. for my'Nork or for this report.
Signed:
Dated: 11 October 2024
Mrs S L Watts FCCA DChA
ICAEW
Westcotts
7C Cranmere Road
Okehampton
Devon
EX29 1 UE
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THE ASHWORTH CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTivrriES
FOR THE YEAR ENDED 5 APRIL 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Note
Income from:
Invesknents
199,754
199,754
194. 705
Tolal income
199,754
199,754
194, 705
Expenditure on:
Raising funds..
Investrnent management costs
Charitable activities
31,709
200,974
31,709
200,974
31,905
228,631
Total expenditure
232,683
232,683
260,536
Net expenditure before net gainslllosses) on
investments
Net gainsl(losses) on investments
(32,929)
14,169
(32,929}
14,169
(65,831)
(348,538)
Net movement in funds
(18,760)
(18,760)
(414,369)
Reconciliation of funds:
Total funds brought fO￿ard
Net movement in funds
5,839,224
(18,760)
5,839,224
(18,760}
6,253,593
(414,369)
Total funds carried forward
5,820,464
5,820,464
5,839,224
The Statement of Financial Activities indudes all gains and losses recognised in the year.
The notes on pages 8 to 16 forni part of these financial ststements.
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THE ASHWORTH CHARITABLE TRUST
BALANCE SHEEr
AS AT5 APRIL 2024
2024
2023
Note
Fixed assets
Invesknents
5,728,901
5, 725,006
5,728,901
5, 725,006
Current assets
VWV client account
1,153
124.435
Cash at bank and in hand
104,181
104.181
125,588
Creditors: amounts falling due wthin one
year
10
(12,618)
(11,370)
Net current assets
91,563
114,218
Total net assets
5,820,464
5,839.224
Charity funds
Unrestricted funds
5,820,464
5,839,224
Total funds
5,820,464
5,839,224
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
Mrs K A Gray
(Founder)
Date: 21 July 2024
The notes on pages 8 to 16 form part of these financial statements.
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
General information
The Ashworth Charitable Trust is a registered charity in England and Wales. The address of its registered
office is Veale Wasbrough Vizards LLP, Second Floor, 3 8rindleyplace, Birmingham, B12J8.
Accounting policies
2.1 Basis orpreparation or rinancial staiements
The financial ststements have been prepared in accordance wth the Chartties SORP (FRS 102)
Accounting and Reporting by Charities.. Ststement of Recommended Practice applicable to charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 1021 leff#ctive 1 January 2019), the Financial Reporting Standard
applicable in the UK and Republic of Irel￿d IFRS 1021 and the Charities Act 2011.
The financial statements have been prepared to give a 'lTue and fair, view and have departed from
the Charities (Accounts and Reports) Re3ulations 2008 only to the extent required to provide a Irue
and fair, view.
The Ashworth Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets
and liabilities are inits'ally recognised at hBtorical cost or transaction value unless otherwise stated in
the relevant accounting policy.
2.2 Income
All income is recognised once the Ch¥ity has entilement lo the income, it is probable that the
income will be received and the amount cf income receivable can be measured reliably.
2.3 Expendlture
Expenditure is recognised once there is G 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 activty. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each acts'vity. Direct costs attributable to a single activity are allocated directly
to that activity.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its
charitable purposes and includes costs ol all fundraising activities events and non-charrtable trading.
Expenditure on charitable activities is Inc￿rred on directly undertaking the activities which further the
Charity's objectives, as well as any assooated support costs.
Grants payable are charged in the year M'hen the offer is made except in those cases where the offer
is conditional, such grants being recognised as expendrture when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as
commitment, but not accrued as expendilure.
All expenditure is inclusive of Irrecoverab￿ VAT.
2.4 Investments
Fixed asset investments are a forni ol financial instrument and are initially recognised at their
transaction cost and subsequently measured at fair value at the Balance sheet date. Investment
gains and losses, whether realised or uniealised, are combined and presented as 'Gainsl(Losses) on
investments, in the Statement of financial activities.
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accounting policies (conlinued)
2.5 Cash at bank and In hand
Cash at bank and in hand includes cash and short-temi highly liquid investments with a short maturty
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.6 Liabilities and prnvisions
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past
event, it is probable that a transfer of eccnomic benefit will be required in settlemenc and the amount
of the settlement can be estimated reliably.
2.7 Fund accountlng
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Investment income
Unrestricted
funds
2024
Total
funds
2024
Total
fvnds
2023
Income from listed investments
199,754
199,754
194, 705
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2024
Total
2024
Total
2023
Charitable activib'es
200.974
200,974
228,631
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Analysis of expenditure by activities
Grant
funding of
activities
2024
Support
costs
2024
Total
funds
2024
Total
fvnds
2023
Charitable activits'es
181.075
19,899
200,974
228,631
Total 2023
209,241
19,390
228,631
Analysis of support costs
Total
funds
2024
Total
funds
2023
Trustee indemnty insurance
Accountancy fees
Independent examination
Solicitors fees
Administration expenses
824
6,720
1,128
7,740
3,487
1,001
6,600
7, 740
3, 105
19,899
19,390
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Analysis of grants
2024
Local
Pollyfield Community Centre
Rp.Ad FAqy IIK
4.250
3.g29
Natlonal
8.179
Altematives to Violence Project
Aspirations Program
Be Kind Movement
Children's Hospital Pyiamas
Cumbernauld and Kilsyth Care
Kent Enterprise Trust
Knight Support CIO
New Leaf Support
Priority Youth Project
Sunshine Wishes Children's Charty
Transport for All
4.000
3,000
3,000
5,000
3,000
3,000
4,000
2,704
4,084
3,000
3.000
37,788
Intematlonal
Bumba Foundation
child.org International
COCO (Comrades of Children Overseas)
CRESS UK
Freedom Kit Bags
Freedom to Learn
Friends of Monze
Green Shoots Foundation
Jacaranda UK Foundation
Joshua Orphan and Community Care
Let's educate them
Love the One
Manisha UK
5,000
4,000
3,117
3,000
5,000
5,000
1,800
5,000
3,000
4,800
4,000
3,000
4,800
3,000
2,600
Mojatu Foundation
Made with Hope
MULTI AGENCY INTERNATIONAL
TRAINING AND SUPPORT (MAITS)
Otra Cosa Ne￿ork
Refugee Biriyani & Bananas
Reseed
RLABS UK
The Kianh Foundation
3,000
3,000
10,000
3,000
3,000
3,156
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
The Turning Point Trust
The Zena Launchpad
To Live in H.O.P.E.
Tools for Inner Peace
Tusome Africa
Wamba Communty Trust
Zambia Orphans Aid UK
3.000
4.000
5,000
4,800
4,000
4,000
4.035
111,108
Other
BASED UK
Hospiscare {4 x £3,000)
Ironbridge Gorge Museum Trust Limited
6,000
12.000
6,000
24,000
181.075
These grants do not imply any pattern of giving on the part of Ihe Trustees as regards the future, or any
general obligations on the part of the Trustees to make further such grants in the future.
Independenl examiner's remuneration
The independent examinerfs remuneration amounts to an independent examiner fee of £1,128 (2023 -
£944).
Trustees. remuneration and expenses
During the year, no Twstees received any rerruneration or other benefits (2023 - £NIL).
During the year ended 5 April 2024. expense5 were reimbursed or paid directly to 4 Trustees (2022: 4>
broken down as follows:
2024
2023
Travel
Accommodation
Insurance
Independent examination
262
1.140
179
1.035
1,001
900
1,402
3,115
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Fixed asset investments
Listed
investments
Cost or valuation
At 6 April 2023
Additions
Disposals
Revaluations
.72J.OOG
1.149,995
(708,236)
(437.864)
At 5 April 2024
5,728,901
Net book value
At 5 April 2024
5,728,901
At 5 April 2023
5, 725,(K)6
The historical cost of the listed investments at 5 April 2024 was £4,335,967 (2023.. £3,894,208).
10. Creditors: Amounts falling due within one year
2024
2023
Accruals and deferred income
12,618
11,370
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
11. Statement of funds
Statement of funds - current year
Balance at 6
April 2023
Transfers
inlout
Gainsl Balance at 5
(Losses) April 2024
Income Expenditure
Unrestricted
funds
General Income
Fund
Capital Fund
199,754
1232,683)
32,929
{32,929)
5,839,224
14,169
5,820,464
5,839,224
199,754
1232,683)
14,169
5,820,464
The General Income Fund exists to further the general objects of the Charity.
The primary purpose, at present. of the Capital Fund is to provKle the future income to enable the
Trustees to carry out their objects'ves.
Statement of funds - prior year
Balance at
l Apnl 2022
Transfers
in/out
Gains/
Balance at
(Losses) 5 April 2023
Income Expenditure
Unrestrlcted
funds
General Income
Fund
Capital Fund
194, 705
(228,631)
(31,905)
33,926
(33,926)
6,253,593
(348.538) 5.839,224
6,253,593
194, 705
(260,536)
(348,538) 5,839,224
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
12. Summary of funds
Summary of funds- current year
Balance at 6
April 2023
Transfers
inlout
Gainsl Balance at 5
(Losses) April 2024
Income Expenditure
General funds
5.839.224
199.754
{232,683)
5,820.464
Summary of funds- prior year
Balance at
l Apnl 2022
Transfers
in/out
Gains/
Balance at
(Losses) 5 April 2023
Income Expenditure
General funds
6,253,593
194, 705
(260,536)
(348,538) 5.839,224
13. Analysis of net assets between funds
Analysis of net assets between funds - current period
Unrestricted
funds
2024
Total
funds
2024
Fixed asset investments
Current assets
Creditors due within one year
5,728,901
104,181
{12,618)
5,728,901
104,181
112,618)
Total
5,820,464
5,820,464
Analysis of net assets between funds - pricr period
Unrestricted
funds
2023
Total
fvnds
2023
Fixed asset investments
5, 725,006
125,588
(11,370)
5, 725,006
125,588
(11.370)
Current assets
Creditors due within one year
Total
5,839,224
5,839,224
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THE ASHWORTH CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
14. Related party transactions
During the year accountancy fees of £6,720 P023: £6,600) were payable to James Cowper Kreston for
services provided to the charty. The Trustee Mr l D Miles was a partner of James Cowper Kreston during
the prev￿uS year. Mr l D Miles retired from James Cowper Kreston on 30 April 2023 and conb'nues to
provide consultancy services to the firm.
During the year a grant of £nil (2023: £3,000) was pald io Wldows Righis Iniematlonal. Dr W Momen Is a
Trustee of the charity and is a Trustee of Widows Rights Intemational.
Page 16