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2024-02-29-accounts

Charity number: 1050135

THE ROSALIND HICKS CHARITABLE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

THE ROSALIND HICKS CHARITABLE TRUST

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 16

THE ROSALIND HICKS CHARITABLE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 29 FEBRUARY 2024

Trustees Alexandra Clementson, Trustee
Nigel Wollen, Trustee
John Mallowan, Trustee
James Prichard, Trustee
Christopher Hart, Trustee
Charity registered
number
1050135
Principal office
Wollens
67 The Terrace
Torquay
Devon
TQ1 1DP
Accountants
Bishop Fleming LLP
Chartered Accountants
2nd Floor Stratus House
Emperor Way
Exeter Business Park
Exeter
EX1 3QS

Page 1

THE ROSALIND HICKS CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 29 FEBRUARY 2024

The Trustees present their annual report together with the financial statements of the Charity for the 1 March 2023 to 29 February 2024.

OBJECTIVES AND ACTIVITIES

a. POLICIES AND OBJECTIVES

The Charity’s core Objects, as set out in its Deed of Trust, are that of making donations to charitable institutions.

b. GRANT-MAKING POLICIES

The Charity concentrates on supporting a limited number of charitable bodies and developing a continuing relationship with them. In 2022 it agreed to make an annual grant of £40,000 to Paignton Picture House Trust (registered charity number 1157934). This will be paid annually for 3 years subject to them providing regular reports on the utilisation of such grants and progress on the restoration of the picture house. The Charity also makes smaller periodic grants to the International Agatha Christie Festival (charity number 1165573) and to Churston Parochial Church Council.

c. FUNDRAISING

We do not employ a professional fundraiser. There have been no complaints in the last year about fundraising. The Charity does not approach people for funds, as they are voluntary payments from the public, so it does not affect vulnerable people.

ACHIEVEMENTS AND PERFORMANCE

a. MAIN ACHIEVEMENTS OF THE CHARITY

The main purpose of the Charity is to apply the income for the benefit of such charitable bodies or such other charitable purposes as the Trustees shall decide.

The Charity’s income consists predominantly of investment income, which is distributed to charitable organisations in accordance with the Trust Deed at the discretion of the Trustees after meeting administration and governance costs.

b. FUNDRAISING ACTIVITIES AND INCOME GENERATION

We do not employ a professional fundraiser. There have been no complaints in the last year about fundraising. The Charity does not approach people for funds, as they are voluntary payments from the public, so it does not affect vulnerable people.

c. INVESTMENT POLICY

There are no restrictions on the Charity’s power to invest. The overall policy if to adopt a medium risk investment strategy based on producing a balance of income and capital growth over the medium term.

At the year end the Charity’s investment portfolio (including cash held within the portfolio) was valued at £829,508 (2023: £809,785).

d. PUBLIC BENEFIT

In planning our activities for the year, we kept in mind the Charity Commission guidance on public benefit.

Page 2

THE ROSALIND HICKS CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 2024

FINANCIAL REVIEW

The Charity had a surplus of £28,554 for the year (after net gains on investments of £47,147) and the reserves at the end of the year were £891,869. Of these £887,596 related to endowment funds and £4,273 related to unrestricted funds.

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 concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. RESERVES POLICY

The Trustees consider that reserves to a minimum value of £600,000 are appropriate to generate sufficient income to meet anticipated grants and future operations. The current level of unrestricted reserves (£4,300 plus future annual royalty income) is not considered appropriate to meet current commitments and expenses. However, Trustees will be able to draw down from the endowment fund as necessary if the royalty income does not cover it's current commitments.

STRUCTURE, GOVERNANCE AND MANAGEMENT

a. CONSTITUTION

The Rosalind Hicks Charitable Trust is a registered charity with the Cahrities Commission in England and Wales. The charity is governed by a Deed of Trust dated 1 March 1995, as amended by a Deed of Variation dated 1 October 1995, and is registered under the Charities Act 2011; Charity Registration Number 1050135.

b. METHODS OF APPOINTMENT OR ELECTION OF TRUSTEES

Under the terms of the Deed of Trust, the power of appointing new Trustees is vested in the existing Trustees. New trustees are appointed as and when vacancies arise. Prior to appointment a new trustee will be fully acquainted with details of policy, grant making commitments, and financial and investment details and will be provided with a copy of all relevant documentation.

c. FINANCIAL RISK MANAGEMENT

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Page 3

THE ROSALIND HICKS CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 29 FEBRUARY 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 Kingdom Generally Accepted Accounting Practice).

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 Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Nigel Wollen (Trustee)

Date: 30 January 2025

Page 4

THE ROSALIND HICKS CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 29 FEBRUARY 2024

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE ROSALIND HICKS CHARITBALE TRUST ('THE CHARITY')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 29 February 2024.

RESPONSIBILITIES AND BASIS OF REPORT

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 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 the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

INDEPENDENT EXAMINER;S STATEMENT

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 Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I 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 Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  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.

Signed: Mark Munro FCA

Dated: 07 February 2025

Bishop Fleming LLP Chartered Accountants 2nd Floor Stratus House Emperor Way Exeter Business Park Exeter EX1 3QS

Page 5

THE ROSALIND HICKS CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 29 FEBRUARY 2024

Note
INCOME AND ENDOWMENTS FROM:
Investments
2
Royalties income
3
TOTAL INCOME AND ENDOWMENTS
EXPENDITURE ON:
Raising funds:
4,5
Amortisation
Investment management costs
Charitable activities:
. Other charitable activities
TOTAL EXPENDITURE
Net gains/(losses) on investments
NET MOVEMENT IN FUNDS
RECONCILIATION OF FUNDS:
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
14
Endowment
funds
2024
£
-
-
-
1,723
-
-
1,723
47,147
45,424
842,172
887,596
Unrestricted
funds
2024
£
10,788
35,920
46,708
-
8,212
55,366
63,578
-
(16,870)
21,143
4,273
Total
funds
2024
£
10,788
35,920
46,708
1,723
8,212
55,366
65,301
47,147
28,554
863,315
891,869
Total
funds
2023
£
9,540
29,170
38,710
1,723
7,486
54,070
63,279
(9,393)
(33,962)
897,277
863,315

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 16 form part of these financial statements.

Page 6

THE ROSALIND HICKS CHARITABLE TRUST

BALANCE SHEET AS AT 29 FEBRUARY 2024

29 February 29 February 28 February
2024 2023
Note £ £
FIXED ASSETS
Intangible assets 10 37,599 39,322
Investments 11 829,508 809,785
867,107 849,107
CURRENT ASSETS
Debtors 12 7,350 8,225
Cash at bank and in hand 62,160 50,813
69,510 59,038
Creditors: amounts falling due within one
year 13 (44,748) (44,830)
NET CURRENT ASSETS 24,762 14,208
TOTAL ASSETS LESS CURRENT
LIABILITIES 891,869 863,315
CHARITY FUNDS
Endowment funds 14 887,596 842,172
Unrestricted funds 14 4,273 21,143
TOTAL FUNDS 891,869 863,315

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Nigel Wollen (Trustee)

Date: 30 January 2025

The notes on pages 8 to 16 form part of these financial statements.

Page 7

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

1. ACCOUNTING POLICIES

1.1 BASIS OF PREPARATION OF FINANCIAL STATEMENTS

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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 (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Rosalind Hicks Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

1.2 INCOME

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

Interest on funds held on deposit is included upon notification of the interest paid or payable by the Bank. Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by our investment advisor of the dividend yield of the investment portfolio.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

1.3 EXPENDITURE

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

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Support costs have been differentiated between governance costs and other support costs. Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include cost related to statutory accounts and legal fees together with an apportionment of overhead and support costs relating to Trustee Board meetings.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

Page 8

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

1. ACCOUNTING POLICIES (continued)

1.3 EXPENDITURE (CONTINUED)

All expenditure is inclusive of irrecoverable VAT.

1.4 TAXATION

The Charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the Charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

1.5 INTANGIBLE ASSETS AND AMORTISATION

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible fixed assets consist of copyrights as inherited from the estate of the late founder Mrs R M C Hicks. The copyrights have been included at probate value. At the date of assignment to the Charity, the copyrights had a remaining life of 40 years under UK Law.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following basis:

Copyrights - 40 years

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates. The Trustees review this on an annual basis.

1.6 INVESTMENTS

Fixed asset investments are included in the accounts at market value as at the Statement of Financial Position date.

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 of at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the Statement of Financial Activities.

1.7 DEBTORS

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

1.8 CASH AT BANK AND IN HAND

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

Page 9

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

1. ACCOUNTING POLICIES (continued)

1.9 LIABILITIES

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 economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

1.10 FUND ACCOUNTING

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

The endowment fund represents an expendable fund. The fund has arisen from capital donations and legacies from the settlors of the Charity. Income arising from the endowment fund can be used in accordance with the objects of the Charity and is included as unrestricted income.

Further details of each fund are disclosed in note 14.

2. INVESTMENT INCOME

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Dividends and interest 10,788 10,788 9,540

All 2023 income relates to unrestricted funds.

3. OTHER INCOMING RESOURCES

Unrestricted Total Total
funds funds funds
2024 2024 2023
£ £ £
Royalties 35,920 35,920 29,170

All 2023 income relates to unrestricted funds.

Page 10

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

4. COSTS OF OTHER TRADING ACTIVITIES

Amortisation of copyrights
All 2023 expenditure relates to endowment funds.
Endowment
funds
2024
£
1,723
Total
funds
2024
£
1,723
Total
funds
2023
£
1,723

5. INVESTMENT MANAGEMENT COSTS

Unrestricted
funds
2024
£
Portfolio management
2,239
Investment advice
5,973
8,212
All 2023 expenditure relates to unrestricted funds.
ANALYSIS OF EXPENDITURE BY ACTIVITIES
Grant
funding of
activities
2024
Support
costs
2024
£
£
Charitable activities
44,750
10,616
Total
funds
2024
£
2,239
5,973
8,212
Total
funds
2024
£
55,366
Total
funds
2023
£
1,515
5,971
7,486
Total
funds
2023
£
54,070

6. ANALYSIS OF EXPENDITURE BY ACTIVITIES

All 2023 expenditure relates to unrestricted funds.

Analysis of support costs

Page 11

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

6. ANALYSIS OF EXPENDITURE BY ACTIVITIES (CONTINUED)

Analysis of support costs (continued)

Accountancy fees
Legal fees
Total
funds
2024
£
4,410
6,206
10,616
Total
funds
2023
£
4,200
6,870
11,070

7. ANALYSIS OF GRANTS PAID

Grants to
Institutions
2024
Total
funds
2024
£
£
Grants payable
44,750
44,750
In 20224 and 2023, all grants were attributable to unrestricted funds.
The Charity has made the following material grants to institutions during the year:
Total
funds
2023
£
43,000
NAME OF INSTITUTION
The Paignton Picture House Trust
Agatha Christie Festival Ltd
8.
INDEPENDENT EXAMINER'S REMUNERATION
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
29 February
2024
£
40,000
4,750
44,750
2024
£
4,410
28 February
2023
£
40,000
3,000
43,000
2023
£
4,200

Page 12

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

9. TRUSTEES' REMUNERATION AND EXPENSES

The average number of employees during the year was Nil (2023: Nil).

During the year, no Trustees received any remuneration or other benefits (2023: £Nil). During the year ended 29 February 2024, no Trustee expenses have been incurred (2023: £Nil).

10. INTANGIBLE ASSETS

COST
At 1 March 2023
At 29 February 2024
AMORTISATION
At 1 March 2023
Charge for the year
At 29 February 2024
NET BOOK VALUE
At 29 February 2024
At 28 February 2023
Copyrights
£
68,900
68,900
29,578
1,723
31,301
37,599
39,322

Page 13

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

11. FIXED ASSET INVESTMENTS

Listed
investments
£
COST OR VALUATION
At 1 March 2023
792,635
Additions
-
Disposals
(30,000)
Revaluations
47,147
At 29 February 2024
809,782
NET BOOK VALUE
At 29 February 2024
809,782
AT 28 FEBRUARY 2023
792,635
12.
DEBTORS
Other debtors
13.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Accruals and deferred income
Cash
£
17,150
40,788
(38,212)
-
19,726
19,726
17,150
29 February
2024
£
7,350
29 February
2024
£
44,748
Total
£
809,785
40,788
(68,212)
47,147
829,508
829,508
809,785
28 February
2023
£
8,225
28 February
2023
£
44,830

Page 14

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

14. STATEMENT OF FUNDS

Statement of funds - current year

Balance at
Balance at 1 Gains/ 29 February
March 2023 Income Expenditure (Losses) 2024
£ £ £ £ £
UNRESTRICTED FUNDS
General Funds - all funds 21,143 46,708 (63,578) - 4,273
ENDOWMENT FUNDS
Endowment Funds - all funds 842,172 - (1,723) 47,147 887,596
TOTAL OF FUNDS 863,315 46,708 (65,301) 47,147 891,869
Statement of funds - prior year
Balance at Balance at
1 March Gains/ 28 February
2022 Income Expenditure (Losses) 2023
£ £ £ £ £
UNRESTRICTED FUNDS
General Funds - all funds 43,989 38,710 (61,556) - 21,143
ENDOWMENT FUNDS
Endowment Funds - all funds 853,288 - (1,723) (9,393) 842,172
TOTAL OF FUNDS 897,277 38,710 (63,279) (9,393) 863,315

Page 15

THE ROSALIND HICKS CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 29 FEBRUARY 2024

15. ANALYSIS OF NET ASSETS BETWEEN FUNDS

Analysis of net assets between funds - current period

Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
TOTAL
Endowment
funds
29 February
2024
Unrestricted
funds
29 February
2024
£
£
37,599
-
829,508
-
20,489
49,021
-
(44,748)
887,596
4,273
Total
funds
29 February
2024
£
37,599
829,508
69,510
(44,748)
891,869

Analysis of net assets between funds - prior period

Intangible fixed assets
Fixed asset investments
Current assets
Creditors due within one year
TOTAL
Endowment
funds
28 February
2023
£
39,322
802,850
-
-
842,172
Unrestricted
funds
28 February
2023
£
-
6,935
59,038
(44,830)
21,143
Total
funds
28 February
2023
£
39,322
809,785
59,038
(44,830)
863,315

16. RELATED PARTY TRANSACTIONS

Christopher Hart is a partner in Wollens, solicitors who provide services to the Trust. The legal fees for these services are showing in note 6.

17. GRANT COMMITMENTS

The Charity has grant commitments to The Paignton Picture House Trust of £40,000 which is payable annually in the financial year ending 2025.

Page 16