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2024-05-31-accounts

Charity Information

The Hypatia Trust (Limited by guarantee)

Year ending 31 May 2024

TRUSTEES (6)

A M B Bell P G Budden J Davidson E Favata (resigned March 2024) D Pinfold J Royle K Kirk (appointed October 2024) Chair

BANKERS

Barclays (Bolitho) Bank Market Jew Street Penzance Cornwall

Aldermore Bank Aldermore Co. UK Reading Berkshire

REGISTERED OFFICE AND PRINCIPAL ADDRESS

The Regent, Lower Ground Floor 54 Chapel Street Penzance Cornwall TR18 4AE

REGISTERED NUMBERS

Company 3198168 Charity 1060663

INDEPENDENT EXAMINER

Dick Maule FCA The Cross House South Woodchester GL5 5EL

TRUSTEES REPORT

The Trustees, who are also Directors of the Charity for the purposes of the Companies Act, submit their annual report and the financial statements for the year ended 31 May 2024 .

The Hypatia Trust is a Company limited by guarantee and is a registered Charity governed by its Memorandum & Articles of Association dated 24 July 1996 as amended 14 May 1996 and 27 January 1997.

Charity Objectives

The Hypatia Trust exists to progress equality and education for the public benefit by celebrating the lives and works of women, past and present; both nationally and internationally and in particular those with a connection to Cornwall, by forming collaborative partnerships and creating supportive spaces. These objectives were updated in May 2024 after a review by the team and the Trustees.

In the light of external challenges faced during recent years (the increase in running costs, the impact of the pandemic on bookings, limited office capacity while supporting the Gardener's House, coupled with the passing of the Charity's Founder Melissa Hardie in 2022), Trustees have become increasingly mindful of the need to refocus and ensure good succession planning.

To this end, during the year 2023/24, Trustees:

The Trust has taken protective charge of following sub-collections: The Hypatia Collection – Special Collections Library (from 1996) University of Exeter, Exeter, Devon

The Hypatia Women’s Project (from 2017, Dr S Jones & Dr C Faunch) University of Exeter The Elizabeth Treffry Cornish Collection – The Morrab Library, Morrab Gardens, Penzance, Cornwall (M Livingston, Archivist)

Environmental Studies & botanical collection – reserved for The Gardeners’ House, Morrab Gardens, Penzance, Cornwall Women’s Crime Collection & general literature – Falmouth University, Penryn, Cornwall West Cornwall Art Archive, Newlyn, Cornwall Newlyn School of Art, Chywoone Hill, Newlyn, Penzance, Cornwall Brotherton Special Collections Library – Leeds University, Leeds, Yorkshire Glasgow School of Art Library, Glasgow, Scotland Archives of the Royal College of Nursing, Edinburgh, Scotland

Archives of the University of York, York University, York, Yorkshire

Donations abroad

-The Hypatia-in-the-Woods Residential Arts Project (from 1996) Puget Sound, Shelton, Washington, USA

-Autonoma University Humanities Department & Library, Barcelona, Spain

-Women’s Forum & English Department, American Studies Department, Bonn University, Bonn, Germany

How our activities deliver public benefit: As part of the Charity's constitutional review in 2024, the Charity Objectives and Powers were updated thus: The Hypatia Trust exists to progress equality and education for the public benefit by celebrating the lives and works of women, past and present; both nationally and internationally and in particular those with a connection to Cornwall, by forming collaborative partnerships and creating supportive spaces.

We believe the activities detailed below, and the spin-off events, exhibitions, and learning workshops they inspire collectively are carried out for the public benefit.

Directors Review of performance and achievements, June 1, 2023 to May 31, 2024

The Trustees of the Charity who served during the year were as follows:

P G Budden (Treasurer) AMB Bell J Davidson E Favata (resigned March 2024) D Pinfold J Royle K Kirk (appointed October 2024) (Chair)

For the purposes of the Company law all Trustees of the Charity are appointed Directors of the Company.

Review and summary of the year

Our first ever Women in Word festival celebrating female creatives in Cornwall was launched in June 2023. The idea part sprang from our Women in Word bookshop, a venture we began in spring 2022.

There are many bookshops but there are not many women-focused bookshops; approximately six in the UK with none close to Cornwall. Therefore, women writers are unrepresented within the sector and within the region. We hosted several events across two days, providing a platform for women in word.

Pay It Forward

We were very pleased to announce a new initiative to help bring more access and inclusion to the arts and culture in our community. Like many small charities we rely on ticket sales to pay for running costs but we know that for many people entry costs can be prohibitive; stopping wider participation and enjoyment. Therefore we created a Pay It Forward function on our website so that more people can experience our events. The amount donators pay will be put towards giving free tickets to those who might not otherwise be able to attend.

We have run a variety of workshops and events including:

Women of the Month 2023-2024 June - Rachael Jones - Artist-Filmmaker ; Researcher July - Dr Jackie Skipper Senior Consultant ; Senior Geologist Aug - Suzette Reed - Social Enterprise Volunteer Sept - Kate Jones - Gallery Owner, Curator; Producer Oct - Bryony Robins - Co-Director @ Royal Cornwall Museum Nov - Marilyn Ehrman - Train Driver Dec - Katrina Wagstaff - Green Funeral Director Jan - Hilary Tyreman, retired Head Teacher Feb - Sarah Bell - Artist and Printmaker March - Jane Griffiths - Professor, Poet and Maker April - Vicki Aimers - Book Artist and Authorial Illustrator May - Charlie Lewin - Textile Artist

Financial Review and Results for the Year

The Trustees do not believe that any material difference between the book values and actual values of assets which may exist has any material effect on the ongoing activities of the Trust.

The Trustees confirm the availability of assets to fulfil the obligations of the Charity without recourse to borrowing. No events have occurred since the end of the financial year that materially affects the position of the Trust.

Reserves Policy

All of the Charity's income has been used in pursuance of its objectives as set out above. The policy on reserves is reviewed each year.

Plans for Future Periods

In 2023/24 we continued to progress the objectives of the trust, in particular by maintaining, developing and protecting the assets of the trust, focusing on literary, artistic and scientific works of women and their contribution to society and culture. We also continued to significantly support The Gardeners’ House project.

Risk Management

The Trustees, in conjunction with the senior management team, regularly review the risks for the Charity. These risks reviewed are those that could affect financial, strategies, statutory, and operational issues and to plan suitable responses and prevention.

Trustees' Responsibilities Statement - Charitable Company

The Trustees (who are also Directors of The Hypatia Trust for the purposes of Company law) 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).

In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charitable Company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

By Order of the Trustees

This report was approved by the Trustees on .....28[th] March 2025

On behalf of the Trustees

Independent Examiner's Report to the Trustees of The Hypatia Trust

I report on the accounts of the company for the year ended 31[st] May 2024 which are set out on pages 8 to 15.

Responsibilities and basis of report

As the charity trustees of the company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your company’s accounts as carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

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 company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act 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; or

  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.

Dick Maule FCA The Cross House South Woodchester GL5 5EL Date

7

The Hypatia Trust

Statement of Financial Activities for the year ended 31st. May 2024

Unrestricted Restricted
Funds Funds Total Funds
Notes 2024 2024 2024 2023
£ £ £ £
Income from
Donations 3,846 - 3,846 4,424
Investment income 545 - 545 475
Income from charitable activities
Grant - 12,000 12,000 -
Apartment rents 16,026 - 16,026 21,430
Meeting room hire 478 - 478 3,521
Book sales 14,454 - 14,454 8,224
Gardeners House administration reimbursements 7,249 - 7,249 2,201
Other income 497 - 497 279
Total 43,095 12,000 55,095 40,554
Expenditure on:
Charitable activities 73,958 - 73,958 56,667
Total [2] 73,958 - 73,958 56,667
Net income / [expenditure] (30,863) 12,000 (18,863) (16,114)
Transfers between funds - - - -
Total funds brought forward 523,123 - 523,123 539,236
Total funds carried forward 492,259 12,000 504,259 523,123

8

The Hypatia Trust

Balance sheet as at 31st.May 2024
Tangible assets
Fixed assets
Current assets
Debtors
Cash at bank and in hand
Current liabilities
Creditors: amounts falling
due within 12 months
Net Current assets
Total assets
Unrestricted funds
General funds
Designated funds
Restricted funds
Total funds
2024
£
481,352
-
30,322
30,322
(7,416)
22,907
504,259
10,907
481,352
12,000
504,259
2023
£
490,318
5,100
30,442
35,542
(2,737)
32,805
523,123
32,805
490,318
-
523,123

For the year ended 31st May 2024

The company was entitled to the exemption from audit under section 477[2] of the Companies Act 2006

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime

Signed:

Date:

9

The Hypatia Trust

Notes to the accounts for the year ended 31st. May 2024

(1) Principal Accounting Policies

The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year.

(a) Basis of preparation

The charity constitutes a public benefit entity as defined by FRS 102. The financial

statements have been prepared 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) 2nd edition the Charities Act 2011 and the Companies Act 2006.

The financial statements have been prepared under the historical cost convention.

(b) Fund accounting

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

[ii]Designated funds are unrestricted funds earmarked by the Management Committee for particular purposes.

[iii] Restricted funds are subjected to restrictions on their expenditure imposed by the donor or through the terms of an appeal.

(c) Income

Income is included in the statement of financial activities when the charity

is entitled to the income and the amount can be quantified with reasonable accuracy. The

following specific policies are applied to particular categories of income.

[i] Income received by way of grants, donations and gifts and is included in full

in the Statement of Financial Activities when receivable. Grants, where entitlement is not

conditional on the delivery of a specific performance by the charity, are recognised when

the charity becomes unconditionally entitled to the grant.

[ii] Donated services and facilities are included at the value to the charity where this can be quantified.

[iii]The value of services provided by volunteers has not been included in these accounts.

[iv] Investment income is included when receivable.

[v]Income from charitable trading activity are accounted for when earned.

[vi]Income from grants, where related to performance and specific deliverables,

are accounted for as the charity earns the right to consideration by its performance.

(d) Expenditure

Expenditure is recognised on an accrual basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered

[i]Costs of generating funds comprise the costs associated with attracting voluntary income and the costs of trading for fundraising purposes.

[ii] Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated dirctly to such activities and those costs of an indirect nature necessary to support them [iii]All costs are allocated between the expenditure categories of the SoFA on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis.

10

The Hypatia Trust

Notes to the accounts for the year ended 31st. May 2024

(1) Principal Accounting Policies

(e) Fixed assets

Tangible fixed assets are written off over the expected useful life of the asset, at 2% per annum for collection of the books and equipment and the building.

Items costing over £500 are capitalised.

(2) Expenditure

Rates
Freelance fees
Workshop and venue
Utilities
Insurance
Cleaning, repairs and maintenance
Advertising and marketing
Telephone
Print, post and stationery
Publications and subscriptions
Sundry
Depreciation
Consultancy
Cost of sales
I.T.
Direct expenses apartment
Meeting room expenses
Bank charges
Non capitalised equipment
Independent examination
(3) Creditors
Falling due within 12 months
Sundry creditors and accruals
Total
2024
£
-
33,403
731
9,790
696
5,210
50
555
205
-
240
10,752
-
2,887
888
1,266
600
-
5,923
760
73,958
£
7,416
Total
2023
£
47
26,226
600
4,649
659
1,852
65
706
463
481
218
10,752
1,663
1,124
2,948
1,123
733
65
1,533
760
56,667
£
2,737

11

The Hypatia Trust

Notes to the accounts for the year ended 31st. May 2024

(4) Tangible Fixed Assets

(4) Tangible Fixed Assets
Leasehold Library Total
Building Equipment Books
£ £ £ £
Cost
balance brought forward 430,000 2,500 105,079 537,579
additions in the year - - 1,785 1,785
430,000 2,500 106,864 539,364
Depreciation
balance brought forward 34,400 250 12,610 47,260
charge for the year 8,600 50 2,102 10,752
43,000 300 14,712 58,012
Net book value at 31st. May 2024 387,000 2,200 92,152 481,352
Net book value at 31st. May 2023 395,600 2,250 92,469 490,318
(5) Debtors
£ £
Falling due within 12 months
Sundry debtors and - 5,100
(6) Movements in funds
Balance at Balance at
1.6.2023 Income Expenditure Transfers 31.5.2024
£ £ £ £ £
Restricted funds
Post code Lottery - 12,000 - - 12,000
Unrestricted funds
General funds 32,805 43,095 (73,958) 8,966 10,907
Designated funds
Equipment and books 94,718 - - (366) 94,352
Building reserve 395,600 - - (8,600) 387,000
Pope-Holly legacy - - - - -
490,318 - - (8,966) 481,352

Equipment and books

An amount equal to depreciation is debited annually to the designated fund

Building Reserve: The charity was gifted a property, it is held in a designated fund.

12

The Hypatia Trust

Notes to the accounts for the year ended 31st. May 2024

(7) Analysis of net assets between funds

General Designated Restricted
Funds Funds Funds Total
£ £ £ £
Tangible fixed assets - 481,352 - 481,352
Current assets 18,322 - 12,000 30,322
Current liabilities (7,416) - - (7,416)
Net assets at 31st March2024 10,908 481,352 12,000 504,259
(8) Trustees information 2024 2023
£ £
Trustees remuneration and expenses - -

No trustees received remuneration for professional fees and services

13

The Hypatia Trust

Notes to the accounts for the year ended 31st. May 2024

(9) Analysis of prior year funds [required by F.R.S.102]. The Hypatia Trust

Statement of Financial Activities for the year ended 31st. May 2023

Unrestricted
Funds
Notes
2023
£
Income from
Donations
4,424
Investment income
475
Income from charitable activities
Grant
-
Apartment rents
21,430
Meeting room hire
3,521
Book sales
8,224
Gardeners House administration reimbursement
2,201
Other income
279
Total
40,554
Expenditure on:
Charitable activities
56,667
Total
[2]
56,667
Net income / [expenditure]
(16,114)
Transfers between funds
-
Total funds brought forward
539,236
Total funds carried forward
523,123
Restricted
Funds
2023
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
Total
2023
£
4,424
475
-
21,430
3,521
8,224
2,201
279
40,554
56,667
56,667
(16,114)
-
539,236
523,123
Funds
2022
£
306
444
3,714
21,170
800
13,688
-
2,011
42,133
77,187
77,187
(35,054)
-
574,290
539,236

14

The Hypatia Trust

Notes to the accounts for the year ended 31st. May 2024

(9) Analysis of prior year funds [required by F.R.S.102].

(6) Movements in funds

(6) Movements in funds
Balance at Balance at
1.6.2022 Income Expenditure Transfers 31.5.2023
£ £ £ £ £
Restricted funds
Cultivator Creative Kernow - 500 (500) - -
National Heritage - 3,214 (3,214) - -
- 3,714 (3,714) - -
Unrestricted funds
General funds 38,166 40,554 (56,667) 10,752 32,805
Designated funds
Equipment and books 96,870 - - (2,152) 94,718
Building reserve 404,200 - - (8,600) 395,600
Pope-Holly legacy - - - - -
501,070 - - (10,752) 490,318

Equipment and books

An amount equal to depreciation is debited annually to the designated fund Pope-Holly legacy

The legacy has been utilised as future matched funding for the Gardener's House Project. Building Reserve: The charity was gifted a property, it is held in a designated fund.

The charity was gifted a property, it is held in a designated fund.

15