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2024-11-30-accounts

Charity registration number 1063185 (England and Wales)

THE VENIK TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

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THE VENIK TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees Mr R G Seddon
Mrs V Seddon
Charity number (England and Wales) 1063185
Registered office Up Marden Farm
Up Marden
Chichester
West Sussex
United Kingdom
PO18 9JR
Independent examiner Julie Watts ACA, FCCA
Drayton House
Drayton Lane
Chichester
West Sussex
England
PO20 2EW

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THE VENIK TRUST

CONTENTS

Page
Trustees' report 1 - 3
Independent examiner's report 4
Statement of financial activities 5
Balance sheet 6
Statement of cash flows 7
Notes to the financial statements 8 - 16

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THE VENIK TRUST

TRUSTEES' REPORT

FOR THE YEAR ENDED 30 NOVEMBER 2024

The trustees present their annual report and financial statements for the year ended 30 November 2024.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)".

Objectives and activities

The objects of the charity as set out in its governing documents are:

In furtherance of these objectives, the Trust has supported a Russian charity, MBOO Venik. In 1997 MBOO Venik purchased a house in St. Petersburg with money donated by The Venik Trust. It arranged for children suffering from facial or physical disabilities, who had been abandoned and were living in Russian institutions, to move into the house in 1998. Since that time MBOO Venik has managed the house and looked after the residents who live there, with funds provided by the UK Venik Trust. This activity is suspended whilst the Russian invasion of Ukraine continues.

From 2019, we recommenced support for the Anita Goulden Trust for its home for the disabled in Peru. We also wholeheartedly support the aims of the charity Face Equality International which co-ordinates NGOs, charities and support groups seeking to improve the lives of people with facial differences and their families by providing direct support to and/or directly advocating for them, and which are interested to promote the campaign for ‘face equality’. In 2024 the fourth tranche of our grant was paid to Ukrainian charity Tabletochki (https://tabletochki.org/en/foundation/) to support their work with children suffering from cancer.

Achievements and performance

Significant activities and achievements against objectives

During the year the charity made charitable grants totalling £50,477 (2023 £75,284).

Financial review

As at the 30th November 2024 the charity has net assets amounting to £2,484,736 (2023 £2,173,924).

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THE VENIK TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

Structure, governance and management

The Charity is managed by its trustees; it has no employees.

Day-to-day executive management is carried out by the chairman, but the trustees consult on all significant policy and management matters.

The governing document is a trust deed and the charity is constituted as a trust.

There are no restrictions imposed on the trustees concerning the way in which the charity can operate, and their powers of investments are unrestricted.

It is the intention of the trustees to seek further trustees in the year ahead, and the recruitment and appointment of new trustees will be determined by their qualification in the fields in which we are working, their experience of charity governance and their ability to contribute positively to the achievement and furtherance of the charity's objects.

New trustees will be given all relevant documents about the current operation of the charity, its policies and plans for the future. Discussion between existing and new trustees will confirm that a new trustee understands the information and considers it sufficient to permit him/her to fulfil the functions and responsibilities of trustee.

The Charity has had four main activities:

i) Providing funding for a family home in St Petersburg Russia, managed by Russian partner charity MBOO Venik. Since 1997, MBOO Venik has advised us how much money is required to run the house and look after the residents who live there. These costs are agreed by the trustees and the chair acts in liaison with Russian colleagues and arranges periodic transfers of money. This activity is suspended whilst the Russian invasion of Ukraine continues.

ii) Helping children suffering from leukaemia and other life-threatening diseases. The trustees agree annual contributions which are sent direct to hospitals or to other charities. The chair implements these decisions. With the closure of our associated charity Paul O'Gorman Lifeline in 2022, and the transfer of its assets to Italian charities and hospitals to ensure long-term continuity for patients, this activity will likely be fulfilled in the future via the charity Tabletochki and others.

iii) Supporting the Anita Goulden Trust with grants for the home for disabled patients in Peru.

iv) Supporting Face Equality International charity.

Russian invasion of Ukraine 24th February 2022

It is very disheartening that the Russian invasion continues. As well as the residents and carers in the Venik family home in St. Petersburg we have many Lifeline patients and families in Russia and Ukraine who are innocent parties in this war. We remain deeply concerned for them.

Risk assessment

  1. The major risks to which the charity is exposed, as identified by the trustees, have been reviewed and procedures established to manage those risks. Some of these require on-going work, for instance the long-term continuity of the charity and minimising its dependence on key personnel.

  2. Currencies: the exchange rates relating to US dollars and Russian roubles are material to our costs, and the trustees keep the rates constantly under review.

  3. 2 -

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THE VENIK TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

The trustees' report was approved by the Board of Trustees.

.............................. Mr R G Seddon Trustee

26 / 03 / 2025 Date: .............................................

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THE VENIK TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE VENIK TRUST

I report to the trustees on my examination of the financial statements of The Venik Trust (the charity) for the year ended 30 November 2024.

Responsibilities and basis of report

As the trustees of the charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011.

I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011. In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the Charities Act 2011.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the financial statements in accordance with the relevant version of the Statement of Recommended Practice applicable to charities preparing their financial statements 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 now been withdrawn. I understand that this has been done in order for the financial statements to provide a true and fair view in accordance with UK Generally Accepted Accounting Practice.

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:

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 financial statements to be reached.

Julie Watts ACA, FCCA

Drayton House Drayton Lane Drayton Chichester West Sussex PO20 2EW England 27 / 03 / 2025 Date: ............................

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THE VENIK TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 30 NOVEMBER 2024

Unrestricted
Unrestricted
funds
funds
general
designated
2024
2024
Notes
£
£
Income from:
Investments
3
173,182
-
Total income
173,182
-
Expenditure on:
Charitable activities
4
59,718
-
Total expenditure
59,718
-
Net gains/(losses) on
investments
10
197,348
-
Net income/(expenditure)
310,812
-
Transfers between funds
1,000,000
(1,000,000)
Net movement in funds
7
1,310,812
(1,000,000)
Reconciliation of funds:
Fund balances at 1 December
2023
1,173,924
1,000,000
Fund balances at 30 November
2024
2,484,736
-
Total
Unrestricted
Unrestricted
funds
funds
general
designated
2024
2023
2023
£
£
£
173,182
145,287
-
173,182
145,287
-
59,718
101,285
-
59,718
101,285
-
197,348
(257,538)
-
310,812
(213,536)
-
-
-
-
310,812
(213,536)
-
2,173,924
1,387,460
1,000,000
2,484,736
1,173,924
1,000,000
Total
2023
£
145,287
145,287
101,285
101,285
(257,538)
(213,536)
-
(213,536)
2,387,460
2,173,924

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

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THE VENIK TRUST

BALANCE SHEET

AS AT 30 NOVEMBER 2024

2024 2023
Notes £ £ £ £
Fixed assets
Investments 12 2,463,494 2,231,205
Current assets
Debtors 13 24,977 25,819
Cash at bank and in hand 2,674 1,697
27,651 27,516
Creditors: amounts falling due within one year 15 (6,409) (84,797)
Net current assets/(liabilities) 21,242 (57,281)
Total assets less current liabilities 2,484,736 2,173,924
The funds of the charity
Unrestricted funds - general 17 2,484,736 1,173,924
Unrestricted funds - designated 16 - 1,000,000
2,484,736 2,173,924

The financial statements were approved by the trustees on ......................... 26 / 03 / 2025

.............................. Gost Valerie. .............................. Mr R G Seddon Mrs V Seddon Trustee Trustee

Valerie. .............................. Seddelon

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THE VENIK TRUST

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 30 NOVEMBER 2024

2024
Notes
£
Cash flows from operating activities
Cash absorbed by operations
20
Investing activities
Purchase of investments
(1,765,620)
Proceeds from disposal of investments
1,730,679
Investment income received
173,182
Net cash generated from/(used in) investing activities
Net cash generated from financing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
Relating to:
Cash at bank and in hand
Bank overdrafts included in creditors payable
within one year
2023
£
£
(56,356)
(2,712,547)
2,336,066
145,287
138,241
-
81,885
(83,100)
(1,215)
2,674
(3,889)
£
(125,881)
(231,194)
-
(357,075)
273,975
(83,100)
1,697
(84,797)

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2024

1 Accounting policies

Charity information

The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Up Marden Farm, Chichester, West Sussex, PO18 9JR.

1.1 Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Charities Act 2011, FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Charities SORP "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)". The charity is a Public Benefit Entity as defined by FRS 102.

The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling, which is the functional currency of the charity. Monetary amounts in these financial statements are rounded to the nearest £.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.

Designated funds are unrestricted funds earmarked by the trustees for particular future project or commitment.

Restricted funds are subjected to restrictions on their expenditure declared by the donor or through the terms of an appeal, and fall into one of two sub-classes: restricted income funds or endowment funds.

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

1 Accounting policies

(Continued)

1.4 Income

All incoming resources are included in the statement of financial activities when entitlement has passed to the charity; it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:

All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.

1.6 Fixed asset investments

Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.

Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

1 Accounting policies

(Continued)

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the charity's balance sheet when the charity becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.9 Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

2 Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3 Income from investments

Unrestricted Unrestricted
funds funds
2024 2023
£ £
Income from listed investments 31,154 84,510
Interest receivable 142,028 60,777
173,182 145,287

4 Expenditure on charitable activities

Charitable Charitable
activities activities
2024 2023
£ £
Direct costs
Grant funding of activities (see note 5) 50,476 75,284
Share of support and governance costs (see note 6)
Governance 9,242 26,001
59,718 101,285
Analysis by fund
Unrestricted funds - general 59,718 101,285

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

5 Grants payable
Charitable Charitable
activities activities
2024 2023
£ £
Grants to institutions (3 grants):
Tabletochki Charity Foundation 10,000 34,000
Anita Goulden Trust 35,476 36,284
Face Equality International 5,000 5,000
50,476 75,284

6 Support costs allocated to activities

Charitable
activities
2024
£
Governance
9,242
2024
Governance costs comprise:
£
Accountancy
2,520
Foreign Currency (Gain)/Loss
(296)
Broker Fees
6,983
Bank charges
35
9,242
7
Net movement in funds
2024
£
The net movement in funds is stated after charging/(crediting):
Fees payable for the independent examination of the charity's financial statements
-
Total
2023
£
26,001
2023
£
-
19,085
6,916
-
26,001
2023
£
-

8 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

9 Employees

The average monthly number of employees during the year was:

Total
There were no employees whose annual remuneration was more than £60,000.
2024
Number
-
2023
Number
-

10 Gains and losses on investments

Unrestricted Unrestricted
funds funds
2024 2023
Gains/(losses) arising on: £ £
Revaluation of investments 197,348 (257,538)

11 Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

12 Fixed asset investments

Listed
investments
£
Cost or valuation
At 1 December 2023 2,231,205
Additions 1,765,620
Valuation changes 197,348
Disposals (1,730,679)
At 30 November 2024 2,463,494
Carrying amount
At 30 November 2024 2,463,494
At 30 November 2023 2,231,205

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

13
Debtors
Amounts falling due within one year:
Prepayments and accrued income
14
Loans and overdrafts
Bank overdrafts
Payable within one year
15
Creditors: amounts falling due within one year
Notes
Bank overdrafts
14
Accruals and deferred income
2024
£
24,977
2024
£
3,889
3,889
2024
£
3,889
2,520
6,409
2023
£
25,819
2023
£
84,797
84,797
2023
£
84,797
-
84,797

16 Unrestricted funds - designated

These are unrestricted funds which are material to the charity's activities.

At 1
Venik family home
Previous year:
At 1
Venik family home
December
2023
TransfersAt 30 November
2024
£
£
£
1,000,000
(1,000,000)
-
December
2022
TransfersAt 30 November
2023
£
£
£
1,000,000
-
1,000,000

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 30 NOVEMBER 2024

17 Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 December
2023
£
General funds
1,173,924
Previous year:
At 1 December
2022
£
General funds
1,387,460
Analysis of net assets between funds
At 30 November 2024:
Investments
Current assets/(liabilities)
At 30 November 2023:
Investments
Current assets/(liabilities)
Incoming
resources
£
173,182
Incoming
resources
£
145,287
Resources
expended
TransfersGains and lossesAt 30 November
2024
£
£
£
£
(59,718)
1,000,000
197,348
2,484,736
Resources
expended
TransfersGains and lossesAt 30 November
2023
£
£
£
£
(101,285)
-
(257,538)
1,173,924
Unrestricted
Unrestricted
Total
funds
funds
general
designated
2024
2024
2024
£
£
£
2,463,494
-
2,463,494
21,242
-
21,242
2,484,736
-
2,484,736
Unrestricted
Unrestricted
Total
funds
funds
general
designated
2023
2023
2023
£
£
£
1,231,205
1,000,000
2,231,205
(57,281)
-
(57,281)
1,173,924
1,000,000
2,173,924

18 Analysis of net assets between funds

19 Related party transactions

There were no disclosable related party transactions during the year (2023 - none).

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THE VENIK TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 30 NOVEMBER 2024

20 Cash absorbed by operations 2024 2023
£ £
Surplus/(deficit) for the year 310,812 (213,536)
Adjustments for:
Investment income recognised in statement of financial activities (173,182) (145,287)
Fair value gains and losses on investments (197,348) 257,538
Movements in working capital:
Decrease/(increase) in debtors 842 (24,596)
Increase in creditors 2,520 -
Cash absorbed by operations (56,356) (125,881)
21 Analysis of changes in net (debt)/funds

The charity had no material debt during the year.

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