**THE A AND J CHARITABLE TRUST ANNUAL REPORT AND ACCOUNTS**
**YEAR ENDED 5 APRIL 2025**
## **THE A AND J CHARITABLE TRUST**
I N D E X
## **Year ended 5 April 2025**
||||**Page**|
|---|---|---|---|
|General information|||2|
|Report of the Trustees|||3|
||||6|
|Statement of financial activities|||7|
|Balance sheet|||8|
|Statement of cash flows|||9|
|Notes to the financial statements|||10|
1
## **THE A AND J CHARITABLE TRUST**
## G E N E R A L I N F O R M A T I O N
## **Year ended 5 April 2025**
Date established: 17 June 1996 Nature of governing document: Trust deed Registered charity number: 1058058 Trustees: Sir Alan Parker Lady Jane Parker William Parker (appointed on 6 May 2025) Graham Chambers (resigned on 6 May 2025) Principal office: Fir Farm Upper Slaughter Cheltenham Glos GL54 2JR Bankers: C. Hoare & Co. 37 Fleet Street London EC4P 4DQ Independent Examiner: Andrew Thomas ACA Nyman Libson Paul LLP 124 Finchley Road London NW3 5JS
2
R E P O R T O F T H E T R U S T E E S
## **THE A AND J CHARITABLE TRUST**
## **Year ended 5 April 2025**
This is the annual report of The A and J Charitable Trust
, for the year ended 5 April 2025.
## **Report of the trustees for the year ended April 2025**
The Trustees present their annual report and accounts of the Trust for the year ended 5 April 2025. The financial statements have been prepared in accordance with the accounting policies set out in note 1 of the financial statements and with 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 (FRS 102) (effective 1 January 2019).
## **Structure, governance and management**
The Trust is governed by the trust deed which was established on 17 June 1996 (and under which the original investment was irrevocably devoted to the charity). The Trust was entered on the Register of Charities for England and Wales on 16 September 1996 under charity number 1058058.
on page 2. Since the year end, Graham Chambers has been replaced as trustee by William Parker on 6 May 2025. The power of appointing new trustees is vested in any of the trustees mentioned above, during their lifetime or until he/she shall in writing renounce this power. Recruitment procedures are at the discretion of The A and J Charitable Trust.
All trustees give of their time freely and no trustee remuneration was paid in the year.
The trustees agree the broad strategy and areas of activity for the Trust, including grant-making, risk management, reserves, and performance. The Trust does not actively fund-raise, and it is not the intention of the trustees to seek or accept donations other than from Sir Alan Parker, although the governing document allows them to do so. The trustees seek to continue the philanthropic work desired by Sir Alan Parker and Lady Jane Parker, and Sir Alan Parker is committed to provide donations to the charity for the foreseeable future in order to achieve this. All donations to the Trust since its inception have been made by Sir Alan Parker.
## _**Grant-making policy**_
The policy is to apply the income of the Trust in accordance with its principal objects. The day-to-day administration of grants and the financial affairs of the Trust are handled by the administrator Catherine Garrod, the executive assistant of Sir Alan Parker. From time to time the Trust receives requests by post and email for grants from charitable institutions. These are received by the T passed on to the trustees, who discuss these throughout the year and decide whether to donate. Once grants are made to the charitable institutions they are not monitored.
## _**Risk management**_
The major risks to which the Trust is exposed, as identified by the trustees, have been reviewed and systems have been established to mitigate those risks. The main risk to the Trust is that Sir Alan Parker will reduce the levels of funding going forward, or that donation agreements are entered into by the Trust for which they subsequently cannot meet as Sir Alan Parker refuses or is unable to provide the funds to meet the obligation. To manage these risks, the Trust does not enter into donation agreements unless it already has sufficient cash reserves in place in order to meet its obligations as they fall due.
## **Objectives and activities**
The objective of the Trust is to benefit such charitable purposes or charitable institutions as the trustees in grant making.
3
**THE A AND J CHARITABLE TRUST**
R E P O R T O F T H E T R U S T E E S
## **Year ended 5 April 2025**
The Trust serves a variety of causes, in line with public interest. The recipient charitable institutions are listed in the notes to these financial statements. These donations are provided to the charities to expend as they see fit. They do not consider grants to people or organisations who apply speculatively. The trust also has a policy of not responding to any correspondence unless it relates to grants it has agreed to make or to the general management of the Trust.
The trustees, having regard to the Public benefit guidance published by the Charity Commission in accordance with section 17 of the Charities Act 2011, consider that the purpose and activities of the Trust satisfy the requirements of the public benefit test set out in section 4 of the same act.
## **Achievements and performance**
The financial performance of the Trust is fully dependent on the donations it receives from Sir Alan Parker. As the level of donations into the Trust, and the level of grant funding from the Trust are decided at the discretion of the Trustees, this mitigates the issue of the Trust not having sufficient reserves to meet its funding requirements.
commemorative day designed to encourage people to take time out to remember and celebrate the lives of those who have died. The project was set up by, among others, Sir Alan Parker, a trustee of this trust. The donations provided by the Trust have helped fund a nationwide marketing campaign and website, as well as paying for administration staff.
In addition to this, the Trust has continued to support a number of other charitable institutions that benefit the public, including the following:
- Missing Salmon Alliance Researching salmon populations to try and arrest and reverse the decline in wild salmon numbers.
- River Action Their mission is to improve the health of rivers in the UK and reverse the damage caused by pollution and over-abstraction.
- Sustainable Food Trust They work to accelerate the transition to more sustainable food and farming systems that nourish the health of both people and planet.
There have been no external factors, either positive or negative, which has impacted upon the achievements of the charity.
## **Financial review**
The accounts are set out on pages 7 to 14.
During the accounting period 6 April 2024 to 5 April 2025, The A and J Charitable Trust received income totalling £589,624 (2024 - £837,792), which took the form of donations, gift aid receivable, HMRC repayment interest and bank interest received. The trustees made charitable donations to 15 charitable institutions totalling £441,250 (2024 - 12 charitable institutions totalling £159,646). The Trust also made contributions of £427,608 (2024 - £465,487) to fund activities for the public benefit as follows:
- Celebration Day Helping fund the annual Celebration Day event.
- March for Clean Water An event held in London to petition the UK government for increased clean water access in the UK.
- Mooshi Film Project A short activism film regarding the refugee crisis.
The Trust consists of an unrestricted fund only. The charitable grants made by the Trust, as well as its running costs, are met by the unrestricted fund. Donations into the Trust from the trustees are included within the unrestricted fund so that the Trust can meet its running costs as they arise.
At the year end the Trust held funds of £228,962 (2024 - £560,664), wholly relating to the unrestricted fund. Reserves are held to meet the future grant funding requirements of the Trust.
4
## **THE A AND J CHARITABLE TRUST**
R E P O R T O F T H E T R U S T E E S ( c o n t i n u e d )
## **Year ended 5 April 2025**
with applicable law and United Kingdom Accounting Standards. The 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 state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:
- select suitable accounting policies and then apply them consistently; observe the methods and principles of the Charities SORP;
- make judgements and accounting estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping accounting records which disclose with reasonable accuracy 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.
## **Plans for future periods**
The charity aims to continue to provide grant funding to a variety of charitable institutions at a similar level to previous years in furtherance of its charitable objectives.
Signed: (on behalf of the trustees) Name: LADY JANE PARKER Date:
5
## **THE A AND J CHARITABLE TRUST**
## **Year ended 5 April 2025**
## **Independent examiner's report to the Trustees of The A and J Charitable Trust**
I report to the Trustees on my examination of the accounts of The A and J Charitable Trust for the year ended 5 April 2025 which are set out on pages 7 to 14.
for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to
## **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’) ~~.~~ | report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act. I am qualified to undertake the examination by being a member of the Institute of Chartered Accountants in England and Wales.
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; 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.
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
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.
Andrew Thomas ACA Nyman Lisbon Paul LLP 124 Finchley Road London 28 January 2026
6
## **THE A AND J CHARITABLE TRUST**
## S T A T E M E N T O F F I N A N C I A L A C T I V I T I E S
## **Year ended 5 April 2025**
|||**Unrestricted**|**Unrestricted**|
|---|---|---|---|
|||**Fund**|**Fund**|
|||**Total**|**Total**|
||**Note**|**2025**|**2024**|
|||**£**|**£**|
|**Income and endowments from:**||||
|**Donations and legacies**||||
|Donations||459,228|_670,000_|
|Gift aid received||112,556|_167,500_|
|HMRC repayment interest||16,571|_-_|
|**Investments**||||
|Interest receivable||1,269|_292_
|
|**Total income and endowments**||589,624|
_837,792_
|
|**Expenditure on:**||||
|**Charitable activities**|3|(921,326)|_(638,980)_
|
|**Total expenditure**||(921,326)|
_(638,980)_
|
|**Net income and movement in funds**||(331,702)|
_198,812_
|
|**Reconciliation of funds:**||||
|Total funds brought forward at 6 April 2024|8|560,664|_361,852_
|
|**Total funds carried forward at 5 April 2025**|8|228,962
|
_560,664_
|
7
## **THE A AND J CHARITABLE TRUST**
## B A L A N C E S H E E T
## **As at 5 April 2025**
||**Note**|**2025**|**2024**|
|---|---|---|---|
|||**£**|**£**|
|**Current assets**||||
|Debtors|5|114,806|_578,772_|
|Cash at bank||122,346
|_3,282_
|
|||
237,152|
_582,054_|
|**Liabilities:**||||
|Creditors: amounts falling due within one year|6|(8,190)
|_(21,390)_
|
|Net current liabilities||
(8,190)
|
_(21,390)_
|
|Total assets less current liabilities||
228,962
|
_560,664_
|
|**Net assets**||
228,962|
_560,664_
|
|**The funds of the charity:**||||
|Unrestricted funds||228,962
|_560,664_
|
|||
228,962|
_560,664_|
The financial statements on pages 7 to 14 were approved by the Trustees on 2026 and were signed on their behalf by:-
LADY JANE PARKER (on behalf of the Trustees)
8
## **THE A AND J CHARITABLE TRUST**
## S T A T E M E N T O F C A S H F L O W S
## **Year ended 5 April 2025**
|**Note**
**Net cash provided by/(used in) operating activities**
10
**Change in cash and cash equivalents in the year**
Cash and cash equivalents brought forward
**Cash and cash equivalents carried forward**|**Total**
**2025**
**£**
119,064
119,064
3,282
122,346|**Total**
**2024**
**£**
_(42,419)_
_(42,419)_
_45,701_
_3,282_
|
|---|---|---|
9
## **THE A AND J CHARITABLE TRUST**
N O T E S T O T H E F I N A N C I A L S T A T E M E N T S
## **Year ended 5 April 2025**
## **1. Accounting Policies**
## **(a) Basis of preparation and assessment of going concern**
The financial statements have been prepared in accordance with the Accounting and Reporting by Charities: Statement of Recommended Practice preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011. The financial statements are denominated in Sterling and rounded to the nearest £.
The Trust constitutes a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy note.
concern for the next 12 months and the foreseeable future based on the expectation that the Trustees will continue to fund the Trust to meet its funding requirements.
## **(b) Fund accounting policy**
unrestricted fund. Donations into the charity from the Trustees are included within the unrestricted fund so that the charity can meet its running costs as they arise.
## **(c) Incoming resources**
All income is recognised in the statement of financial activities when the Trust has entitlement to the income, it is probable that the income will be received and the amount of the income can be measured reliably.
Gifts from the settlor are recognised once the settlor has notified the charity of the intention to donate, receipt is probable, and the income can be measured reliably.
## **(d) Resources expended**
Liabilities are recognised as soon as there is a legal or constructive obligation committing the Trust to the expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably. All expenditure is accounted for on an accruals basis.
Grants payable are recognised once the charity has a constructive obligation to pay them, it is probable that settlement will be made and the amount of the obligation can be measured reliably. This is accrued once the recipient has been notified of the grant award.
Support costs have been allocated to the various types of grant funded activity in direct proportion to the level of grants provided.
10
## **THE A AND J CHARITABLE TRUST**
## N O T E S T O T H E F I N A N C I A L S T A T E M E N T S
## **Year ended 5 April 2025**
|**2.**
**Prior period financial activities by fund**||
|---|---|
||**Unrestricted Fund**|
||**Total**|
||**2024**|
||**£**|
|**Income and endowments from:**||
|**Donations and legacies**||
|Donations|670,000|
|Gift aid receivable|167,500|
|**Investments**||
|Interest receivable|292
|
|**Total income and endowments**|**837,792**
|
|**Expenditure on:**||
|Charitable activities|(638,980)
|
|**Total expenditure**|(638,980)
|
|**Net expenditure and movement in funds**|**198,812**
|
|**Reconciliation of funds:**||
|Total funds brought forward at 6 April 2023|361,852
|
|Total funds carried forward at 5 April 2024|560,664
|
## **3. Analysis of charitable expenditure**
The charity undertakes its charitable activities through grant making and awarded grants to a number of charitable institutions and other charitable projects in furtherance of its charitable activities.
|**Grant funded**
**Support**
**activity**
**costs**
**£**
**£**
**Funded from unrestricted funds:**
Humanitarian aid and child welfare
39,500
2,385
Community Projects
361,905
21,854
Education and the Arts
64,000
3,865
Medical care
25,000
1,510
Environmental sustainability
378,453
22,854
**Total**
868,858
52,468|**Total**
**2025**
**£**
41,885
383,759
67,865
26,510
401,307
921,326|**Total**
**2024**
**£**
8,326
502,885
20,443
45,997
61,329
|
|---|---|---|
|||
638,980
|
(continued)
11
## **THE A AND J CHARITABLE TRUST**
## N O T E S T O T H E F I N A N C I A L S T A T E M E N T S
## **Year ended 5 April 2025**
**----- Start of picture text -----**
3. Analysis of charitable expenditure (continued) 2025 2024
£ £
Analysis of support costs
-
Wages and salaries 37,955
Governance costs 14,100 13,350
Bank charges 413 497
52,468 13,847
Governance costs
firm 2,700 2,700
- Examination 2,700 2,700
2,700 2,700
Donations to institutions:
Art Workers Guild 10,000 -
Children On The Edge 500 -
Comic Relief - 8,146
Dragon School Trust 10,000 10,000
Lifescape Project 1,000 -
Magic Breakfast 5,000 -
North Cotswold Foodbank 4,000 -
Oxford Hospitals - 45,000
Pasture for Life - 5,000
Population Matters - 5,000
Soil Association 10,000 -
- 1,500
Sustainable Food Trust 100,000 -
The Arnold Foundation for Rugby School - 5,000
The Branch Trust - 10,000
The Duke of Edinburgh Commonwealth Study Conference 42,000 -
The Gloucestershire Society - 5,000
The Iuventas Foundation - 5,000
The Missing Salmon Alliance 50,000 50,000
The Wheelyboat Trust - 10,000
The Queens Club Foundation 250 -
Rivers Action 180,000 -
Rugby School 2,000 -
University of Oxford 25,000 -
Upper Slaughter Parish Council 1,500 -
441,250 159,646
**----- End of picture text -----**
During the year the charity also made contributions of £427,608 (2024 - £465,487) to help fund a number of projects for the public benefit, but which are not recognised charitable institutions.
12
## **THE A AND J CHARITABLE TRUST**
N O T E S T O T H E F I N A N C I A L S T A T E M E N T S
**Year ended 5 April 2025**
## **4. Staff costs and numbers**
|**Analysis of wages and salaries**
Wages and salaries
Payroll taxes
Defined contribution pension schemes|**2025**
**£**
22,267
14,661
1,027
37,955|**2024**
**£**
_-_
_-_
_-_
|
|---|---|---|
|||
_578,772_|
The average number of employees for the year ended 5 April 2025 was one (2024 none).
There were no employees in the year who received emoluments above £60,000 (2024 none). The Trustees were the only key management personnel who provided their services in the year, and they received no remuneration for their services (2024 £nil).
|**5.**
**Debtors: amounts falling due within one year**
Gift aid receivable|**2025**
**£**
114,806
114,806|**2025**
**£**
114,806
114,806|**2024**
**£**
_578,772_
|
|---|---|---|---|
||||
_578,772_|
|||||
|**6.**
**Creditors: amounts falling due within one year**
Accruals
Professional fees payable||**2025**
**£**
6,390
1,800
8,190|**2024**
**£**
_12,990_
_8,400_
_21,390_|
## **7.**
The Trustees did not receive any remuneration or reimbursement of expenses during the year (2024 none).
|**8.**
**Analysis of charitable funds**
**Unrestricted funds**
Balance brought forward
Income
Expenditure
Balance carried forward|**2025**
**£**
560,664
589,624
(921,326)
228,962|**2024**
**£**
_361,852_
_837,792_
_(638,980)_
|
|---|---|---|
|||
_560,664_|
13
## **THE A AND J CHARITABLE TRUST**
N O T E S T O T H E F I N A N C I A L S T A T E M E N T S
## **Year ended 5 April 2025**
## **9. Related party transactions**
The aggregate donations received from Sir Alan Parker (a trustee of this charity) without conditions during the year were £459,228 (2024 - £670,000).
During the year, Jessica Parker, daughter of Sir Alan Parker (a trustee of this charity) has received payments from the trust totalling £88,667 (2024 - £56,000) in exchange for services provided in relation to organising events held in connection with Celebration Day.
During the year, the Charity made a donation of £42,000 Study Conference (2024 - £nil), a registered charity in which Sir Alan Parker, a trustee of this Charity, also serves as a trustee.
During the year, the Charity also made a donation of £100,000 to The Sustainable Food Trust (2024 - £nil), a registered charity in which Lady Jane Parker, a trustee of this Charity, also serves as a trustee.
|**10.**
**Reconciliation of net movement in funds to net cash**
**flow from operating activities**
Net movement in funds
Decrease/(increase) in debtors
(Decrease)/increase in creditors
Net cash provided by/(used in) operating activities|**2025**
**£**
(331,702)
463,966
(13,200)
119,064|**2024**
**£**
_198,812_
_(167,501)_
_(73,730)_
_(42,419)_
**2024**
**£**
_45,701_
_(42,419)_
_3,282_|
|---|---|---|
||||
|**11.**
**Reconciliation of net debt**
Cash balances at 6 April 2024 / 2023
Cash flows for the year
Cash balances at 5 April 2025 / 2024|**2025**
**£**
3,282
119,064
122,346||
14