Charity number: 1063491
THE DOMINIC BARKER TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024

THE DOMINIC BARKER TRUST
CONTENTS
Pages
Reference and Admlnistrative Details of the Charlty, its Trustees and Advisers
Trustees, Report
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
10
Notes to the Flnancial Statements

THE DOMINIC BARKER TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 5 APRIL 2024
Trustees
Miss E L Barker
Mr G W Barker
Mr T Kramers
Mrs C Chancellor
Dr S Davis OBE
Mrs S Aggelt
Mr N Lieckfeldt
Charlty reglstered
number
1063491
Principal office
Pound Close
Holbrook
Ipswi¢h
Suffolk
IP9 2RA
Secretary
Mr A G Baker
Chairman
Mr T Kramers
Page 1

THE DOMINIC BARKER TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 5 APRIL 2024
The Trustees present their Annual Report together with the financial statements of The Dominic Barker Trust
(the "Charity"} for the year ended 5 April 2024. The TrLbStees confirm that the Annual Report and financial
statements of the Charity comply with the current statutory requirements. the requirements of the Charity's
governing document and the provisions of the Statement of Recommended Practice, applicable lo charities
preparing their accounts in ac¢ordan¢e with the"Charily SORP"
Objectlves and activities
a. Policies and objectives
The primary objectives of the Charity are the advan¢emenl of education of the public in the causes and relief of
stammering by means of funding research into stammering originally concentrated in East Anglia where the
funding base began. With the growth and spread of the research and the attraction of wider funds the work of the
charity has been done on a wider scale.
In setting objectives and planning for activities, the Trustees have given due consideration lo general guidance
published by the Charity Commission relating to public benefit, including the guidance 'Public benefit running a
charity {PB2)'.
b. Maln actlvltles undertaken to further the Charity's purposes for the public benefit
The Trustees are aware of the need lo consider that the Dominic Bafker Trust is meeting Its obligation lo provide
public benefit. Our objectives stated above show that this is our aim, and we endeavour to accomplish these
objectives. While we concentrate on different age groups, we cover all communities.
A¢hlevement$ and performanc8
Review of financial posltion
The attached financial statements show the current state of the finances which the Tfustees consider to be
satisfactory.
For the year ended 5 April 2024 there was a net deficit of £498 (2023.. deficit of £13.7591. Reserves on bank
deposit on that date were £104,924 12023 £105.431). Income for the year amounted lo £37,460 12023.
£30.292} and expenditure amounted to £37,958 {2023.' £44,051).
At the start of the year the current account with the Bank of Scotland stood al £75,313 and at the end of the year
it stood at £44,036. The Bank of Scotland Deposit Account stood al £30,118 al 6 April 2023 and at £60.888 at S
April 2024.
The Charity's reserves are maintained at a level to ensure future funding levels Ihal have been agreed can be
realistically fulfilled.
b. Review of a¢tivitle5
The research undertaken in Ipswich has been cenlred on children who stammer, while that undertaken in
Norwich was for adults who slammer. The widening of the research al UCL has covered children in S(Jffolk and
London of all communities. The research at Newcastle University has been on adults in business and industry.
The researchers have been encouraged and funded to attend and give presentations of their work at events
such as the annual British Stammering Association meeting, the Qxford Dysfluency Conference, and other
international events such as the International Conference in Lisbon.
Page 2

THE DOMINIC BARKER TRUST
TRUSTEES, REPORT ICONTINUEDI
FOR THE YEAR ENDED 5 APRIL 2024
Achievements and performance (continued)
In industry and business the reseafch work of Dr Clare Butler of Newcastle University Business School in
previous years, funded by the Trust, Is proving Inslrumental in signing the direction and activities of the
Employers Stammering Network IESN} founded by Mr lain Wilkie, a senior partner of EY (formerly Ernest &
Young LLPI in coniunclion with Mr Norbert Lieckfeldl, Chief Executive of the British Stammering Association
(BSA)
Mr Wilkie addressed an open evening of the Charity at Universily Campus Suffolk {UCSI in Ipswich on the
employment aspect of stammering research which has become a new aspect of the Charity's work.
During the year 6 April 2014 to 5 April 2015 and since then the Charity has commenced funding a research
project on the Pattern of Altentional Function In adult stammering by Dr Silviya Doneva of Essex University lo be
done at UCS. Dr Doneva has worked with Sarah Coslelloe on her project which has been concluded and is
being evaluated. Sarah's work will be circulated and archived at UCS and be made available for practitioners and
future researchers in conjunction with Dr Stephen Davies and Professor Peter Howell of Kings College, London.
The play pack by Isobel Pickering will shortly be in circulation. The research by Louise Helliker of British
Telecom IB T) continues and uses irsformalion Gallected by Sarah Coslelloe
The PHD project of Avin Mirawdeli of University College London on the creation of an electronic tool for the
detection of future stammering in age five year old children in London and Suffolk on entering the education
system has been Concluded. 11 fils with the work of Sarah C051elloe on the potential of very young children who
do slammer lo emerge from stammering naturally on the one hand, or to need therapy on the other. Avin
Mirawdeli and Professor Peter Howell of UCL have made presentations al the Oxford Disfluency Conference and
al similar events In Lisbon and Edinburgh.
The research al UCL and UCS by Naheem Bashir continues on stimulating the brain lo explain its impact on
inte￿entIOn and the neural basis of continues on stuttering.
A new programme of research by Bertan Demirel began at Sl Anne's College at Oxford University in October
2021 and is projected to last for three years.
Since ils foundation in 1997 the Charity has more specifically sponsored or participated in the following:"
Research by Isobel Pickering {nee Isobel Crichton Smith) al Suffolk College, and then on returning lo Clinical
practice in Ipswich, together with Fiona Hamilton, on the Slartlstop project concenlraling on young children
who stammer and help for them from parents al home, together with design and production of a play pack.
Further named, the Star Talking project and assisted by Rachel Pennick an activity box was sent lo sixteen
Suffolk families supported by phone Calls and research visits which is under continuing evaluation.
2. Research by Tamara Davidson Thompson at the University of East Anglia, for which she received a PhD for
her work on the lopic "A Sutvey of Practice of Speech and Language Therapists who Work with People who
Sluller
She has now returned to practice as a therapist with the Norfolk Primary Care Trust. Her
supervisor was Dr Jan McAllister of the University of East Anglia.
3. Research by Sarah Costelloe al University Campus Suffolk, in succession to Suffolk College, on children
between the ages of two and five in order to identify the factors which may influence children lo develop
persistent long term dysfluency as opposed to early Tecovery and an extended additional study lo investigate
a possible connection between stuttering and attention which is ongoing with further study of the effect of
parenlal influence on attention. The study involve5 40 children who stammer and a control of 40 children
with normal fluency, all based in Suffolk.
Page 3

THE DOMINIC BARKER TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Achievements and performance (continued)
4. She has been supervised by Professor Penny Cavenagh appointed by the University of Essex lo be
Professor of Health and Enterprise al University Campus Suffolk and data analysis has been carried out by
Dr Steve Davis of University College London.
5. Evaluation of a telephone assistive device {TAD}, produced by Voice-Amp of South Africa, to asslst people
who slammer when using the phone. The evaluation was done In the United Kingdom by Dr Monica Bray of
Leeds Metropolitan University and in South Africa by Dr Nola Walt of the University of Witwatersrand.
6. Support for research by Dr Per Alm In Sweden into Cluttering- the intermittent uttering of several words very
rapidly be￿een periods of silence- which is now being published.
7. To assist Speech and Language Therapists in Suffolk with their assessment and therapy with people who
slarnrner the Trust bought in 2009 thirteen audio visual systems and loaned them out. The equipment was
lo aid diagnosis and was not provided locally by the National Health SeNice.
8. Allendance of researchers and making presentations of their work for the Trust al local, national and
international conferences al the Oxford Dysfluency Conference. Tours, Toulouse, Cardiff, Trinity College
Dublin and Antwerp and also open and study days in conjunction with the British Stammering Association at
Ipswich, Norwich and Cambridge.
9. Further lo the Bercow review 'Review of Services for Children and Young People with Speech, Language
and Communication Needs attendance at a reception by the Speaker of the House of Commons, Mr John
Bercow MP and a further reception held by Mr Norbert Lieckfeldt of the British Stammering Association al
the House of Commons arranged by Mr Ed Balls MP for the launch of the Corporate Stammering Nelwork by
the British Stammering Association, together with Mr lain Wilkie, SenioT Partner of Human Resources at EY
(formerly Ernst & Young LLP)
10. Open Evenings for publicity and for fund-raising at Suffolk College and University Campus Suffolk. the Royal
Hospital School at Holbrook, addressed by Mr John Bercow MP, Orwell Park School hosted by the Chairman
of Suffolk Coastal District Council, Rotary Inlernalional, Harkstead Community Council, St Andrews Church,
Chelmondislon, Magdalene College School, Oxford, Marlborough College and Englefield House, Berkshire.
11. New research by Avin Mirawdeli of University College London supervised by Professor Peter Howell as
three year PhD Pfoie¢t lo design a diagnostic tool for tests to distinguish fluent children al the school
reception stage of five year olds from those who have or will have fluency communication disorders including
possible reading and writing difficulties. Six hundred children al receplion classes in London and Suffolk are
being tested. She is now doing further research al Cambridge University.
12. Additional research by Louise Helliker of BT in conjunction with Sarah Costelloe's project in paragraph 3
above using a system called Semantria which analyses the attitude of a speaker or writer in respect of topics
menlioned or Ihe overall contents of a conversation and is of particular relevance to young children.
13. Building on the strong family relationships built up under that project over several years and on the fact that
only 10 of the original 43 children are still stullering. further questionnaire research. A parent's altitude
study, the first of ils kind in the UK, is being done to establish what parents think are or were the causes of
their child's slammer, Ihe coping strategses they used and what were their experiences of the therapy.
14. Research by Dr Clare Butler enlilled "Stammering and the Work Place" using qualitative research to elicit
details of the employment experiences of people who slammer with a view to establishing proper
employment practices in business and industry for staff with speech difficulties and avoidance of
discrimination against such staff and with the intention of conlribuling to the Corpofate Stammering Network.
This is of special relevance to job Interviews and seleclion for promotion.
Page 4

THE DOMINIC BARKER TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Achlevements and performance (continued)
15. The Trust was awarded an honorary degree from the University of East Anglia at University Campus Suffolk
for its support for research al the College and elsewhere.
In the twenty one year5 since its foundation in 1997, the Charity has raised over £840,000 and has spent over
£740,000, first on research based al Suffolk College, Ipswich, then at the University of East Anglia IUEA) in
Norwich, and now also at University Campus Suffolk {UCSI in Ipswich. University College London (UCL),
Newcastle University Business School, Cambridge University and elsewhere.
The Charity would also like lo thank the very many individuals and organisations, some of whom know first hand
the impact stammering can have on peoples, lives. for their generous donations and support over the years.
Recent supporters include..
Allorian Chartered Accountants Bill Fone Pollilzer Charity - Farrer Brown Trust - Harkstead Community Council
Holbrook Gardens Angling Club - Holbrook Gardens Shooters - Holbrook Methodist Church - Holbrook Parish
Council - Inner Wheel District Committee - Keith Walkerdine's Legacy - Magdalen College School Oxford
Merlin School Orwell Park School - RJV Cadbury Charitable Trust - Royal Hospital School - Sir James Reckilt
Trust- Sir Robert Gooch Trust - Sl Andrews Chur¢h Chelmondiston - Suffolk Life Charitable Foundation - Suffolk
Lones Suffolk Provincial Grand Charity - Suffolk Trefoil Guild - The Rotary International Conference 2011
Willis Charity - Elstree School.
The research connected with the Telephone Assistive Device {TADI produced by Alan Falck and undertaken by
Monica Bray (Leeds Metropolitan University) and Nola Walt Iwilswalersrand SAI has demonstrated positive
results. However, subsequent use in marketable products has not been achieved as yel.
In Sweden, the publicalions by Dr Per Alm continue with acknowledgement to the support of the Charily.
Flnanclal review
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, being a period of at least 12 months
from the dale of approval of these financial stalemenls. 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 reseNes policy is to hold sufficient money either in a bank deposit account or the current account to fund all
expenditure in current and future years before any programme of expendilure is undertaken.
c. Risk management
The Trustee's have conducted their own review of the major risks to which the Charsty is exposed and systems
have been established to miligale those risks Where the Charity has need for additional funding for specific
projects a strategic plan is developed which allows for the diversifi¢ation of funding and activities Internal risks
are minimised by the Implementation of procedures for the authorisation of all Iran5aclions and projects and to
ensure consislenl quality of delivery for all operational aspects of the Charity These procedures are reviewed
annually to ensure they slill meet the needs of the Charity.
Page 5

THE DOMINIC BARKER TRUST
TRUSTEES, REPORT (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2024
Structure, governance and management
a. Constitution
The Dominic Barker Trust 15 a registered charity, number 1063491, and is consliluted under a Trust deed.
b. Methods of appointment or electlon of Trustèes
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Trust deed.
c. Pay pollcy for key management personnel
The Charity as a funder of research has no employees and its Trustees, who are all professionals, receive no
remuneration for their qualifying services. The Charity has minimal overheads.
Plans for future perlods
al Following the award of a PHD to Avin Mirawdeli al University College London for hef research in Ipswich and
London on children aged 5 starting Primary School, further consideration is being given lo a concluding study
by her at Cambridge University for measuring the outcome of the prediction5 in the earlier study.
b) The research by Naheem Bashir al UCL for a PHD which involved additional study in the use of N.l.R.S.
funded by a Bogue Research Fellowship has concluded and he has now submitted his Thesis for evaluation.
His PhD has now been awarded and he is a trustee of the British Stammering Association (now known as
Stammal, and Is doing further research which the trust Is not funding.
c} The involvement of the Charity with the Employers Slammerin9 Network run by lain Wilkie of EY (formerly
Ernst and Young LLP) and Norbert Lieckfeldl of the British Stammering Association involved a grant by the
Trust of £3,000 for work by a post-graduate student at City University under the guidance of Professor
Victoria Joffe. the Associate Dean, School of Health Sciences, Languages and Communication, Norbert
Lieckfeldt has now retired from the British Stammering Association and has been succeeded by Jane
Powell.
dl The work of the network goes widely into induslry and business and ils programrne entitled 'Re-defining
Stammering at Work, is carried out in the employment world independently from university research.
el Research by Dr Clare Butler of New¢3511e University Business School on Ihe work by speech and language
teachers, which has involved presentations at Manchester Business School and the British Sociological
Association In Leeds and elsewhere will continue,
Q The learning book for young children who stammer prepared by Isobel Pickering 'The Star Talking
Workbook, has now been completed and a print run will be funded by the Charity.
g) The research on stammering in industry by Louise Helliker will continue based on her experiences within her
time at BT as an employee.
h} Research at Cambridge University by Avin Mirawdeli to follow up her research referenced In la) above in
Ipswich and London being done in conjunction with Dr Jenny Gibson at the Faculty of Education in
Cambridge. This research continues.
Page 6

THE DOMINIC BARKER TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED S APRIL 2024
Plans for future perlods (continued)
i) Subject to satisfactory progress the Charity intends lo contribute £1,000 a year for three years to the British
Stammering Association to assist research generally.
j} Dr 8ertans' research will continue more widely.
Statement of Trustees, responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial slalements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Pra¢ti¢e}.
The law applicable lo charities in England & Wales requires the Tru51ees 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 ils income and expenditure, for that period. In preparing these financial
statements, the Trustees are required to:
select suitable accounting policies and then apply them consislenlly,
observe the methods and principles of the Charities SORP IFRS 102}',
make judgments and accounting eslimales that are reasonable and prudent.,
slate whether applicable UK Accounting Standards IFRS 1021 have been followed, subject to any material
departures disclosed and explained In the financial slalements. and
prepare the financial slalements on the going concern basis unless it is inappropriate to presume that the
Charity will continue in business.
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 al 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.
Approv
by
rder of the members of the Board of Trustees and signed on their behalf by..
r T Kramers
(Chair of Trustees)
Date.
Page 7

THE DOMINIC BARKER TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 5 APRIL 2024
Independent Examiner's Report to the Trustees of The Dominic Barker Trust I'the Charlty'l
I report to the Charity's Trustees on my examination of the financial statements of the Charity for Ihe year ended
5 April 2024 which comprise the Statement of Financial Activities, Ihe Balance Sheet and related notes.
This report is made solely to the Charity's Trustees, as a body. in accordance with section 145 of the Charities
Acl 2011. My work has been undertaken so that I might stale lo Ihe Charity's Trustees those matters l am
required to slate lo them In this report and for no other purpose. To the fullest extent permilled by law, I do not
accept or assume responsibility lo anyone other than the Charity and the Charity's Trustees as a body. for my
work, for this report, or for the opinions I have formed.
Responsibllities 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 {'Ihe Acl'l.
I report in respect of my examination of the Charity's financial statements carried out under section 145 of the
Act and in Carrying out my examination I have followed the applicable Directions given by the Charity
Commission under section 14515llbl of the Act.
An independent examination does not involve gathering all the evidence that would be required in an audit and
consequently does not cover all the matters that an auditor considers in giving their opinion on the financial
stalemenls. The planning and conduct of an audit goes beyond the limited assurance that an independent
examination can provide. Consequently l express no opinion as to whether the financial slalemenls present a
'Irue and fair. view and my report is limited lo those specific mallers set out in the Independent Examiner's
Slalement.
Independent Examiner's Slatement
I have completed my examination. I confirm that no matters have come lo my attention in connection with the
examination giving me cause to believe that in any malerial Tespecl.
accounting records were not kept in respe¢l of the Charity as required by section 130 of the Act, or
the financial statements do not accord with those records, or
the financial statements do not comply with the applicable requirements concerning the form and content
of financial statements set out in the Charities (Accounts and Reports) Regulations 2008 other than any
requirement that the financial stalemenls 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
Emma Clifton
Dated 5 February 2025
FCCA
Scrutton 81and Limited
Chartered Accountants
Fitzroy House
Crown Street
Ipswich
IP1 3LG
Page 8

THE DOMINIC BARKER TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 5 APRIL 2024
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Notes
Income from:
Donations and legacies
Investment income
36,690
770
36,690
770
30.199
93
Total income
37,460
37,460
30,292
Expenditure on:
Raising funds
Charitable activities
780
37,178
780
37.178
1,530
42,521
Total expendlture
37,958
37,958
44,051
Net movement in funds
1498)
14981
{13.759)
Reconclliation of funds:
Total funds brought forward
Net movement in funds
108,772
{4981
108,772
14981
122.531
113,759)
Total funds carried fonvard
108,274
108,274
108,772
The Statement of Financial A¢livities includes all gains and losses recognised in both the current and prior
years.
The notes on pages 11 to 17 form part of these financial statements.
Page 9

THE DOMINIC BARKER TRUST
BALANCE ￿•HEET
AS AT S APRIL 2024
2024
2023
Notes
Current assots
D&blor6
Cash al baiik and in hand
6,540
104,924
5,421
105,431
11Q,464
110,852
Creditors-, ainounls falling dLie wllhin one
year
10
12,190)
(2,0801
Net curreiit a$sot6
Total assets lesg current Ilabllltlès bellig
i)et as86ts
108,274
108,772
108,274
108,772
Charlty funds
ReslriclÈd funds
Unroslri¢ted lund8
',08,274
108,772
Total fuiids
108,274
108,772
Th& financial slaleinenlg were approved and aulhorised tor issue by tha l-rusl6os and signed ¢n Ilieir behalf by..
Kramers
(Chair of Tru$lees)
Dalo..
Mr G WBarkor
(Trustee)
¢vy
The notes pn pago$ 1
to 17 form part ol Ihes& financial sl8lem8nls.
Page 10

THE DOMINIC BARKER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2024
General information
The Dominic Barker Trust Ilhe 'Charily"l is a registered charity. number 1063491, and is constituted under
a Trust deéd. The principal office is Pound Lane, Holbrook, Ipswich, Suffolk, IP9 2RA.
Accounting policies
2.1 Basis of preparation of financial statements
The financial statements have been prepared in accordance with the Charities SORP (FRS 1021
Accounting and Reporting by Charities.. Statement of Recommended Practice applicable lo charities
preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK
and Republic of Ireland IFRS 102} (effective 1 January 2015}, the Financial Reporting Standard
applicable in the UK and Republic of Ireland IFRS 1021 and the Charities Act 2011.
The financial slalemenls have been prepared lo give a 'true and fair, view and have departed from
the Charities {Accounls and Reports) Regulations 2008 only lo the extent required to provide a 'true
and fair, view. This departure has involved following the Charities SORP IFRS 1021 published on 16
July 2014 rather than the Accounting and Reporting by Charities: Slatemenl of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
The Dominic Barker Trust meets the definition of a public benefit entity under FRS 102. Assets and
liabilities are initially recognised al historical cost or transaction value unless Othe￿iSe slated in the
relevant accounting policy.
2.2 Income
All Income is recognised once the Charity has enlitlemenl lo the income, it is probable that the
income will be received and the amount of income receivable can be measured reliably.
For legacies. enlillement is taken as the earlier of the dale on which either.. the Charity is aware that
probate has been granted, the estate has been finalised and notification has been made by the
executorlsl lo the Charity that a distribution will be made, or when a distribution is received from the
eslale. Receipt of a legacy, in whole or in part, is only considered probable when the amount can be
measured reliably and the charity has been notified of the executor's intention to make a distribution.
Where legacies have been notified to the Charity, or the Charily is aware of the granting of probate,
and the criteria for income recognition have not been met, then the legacy is treated as a contingent
asset and disclosed if material.
Income tax recoverable in relation lo donations received under Gift Aid or deed5 of covenant is
recognised at the lime of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is re¢eivable.
Page11

THE DOMINIC BARKER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accounting policies (continued)
2.3 Expendlture
Expenditure is recognised once there is a legal or conslructive obligation to transfer economic benefit
to a third party. Il is probable that a transfer of economic benefits will be required In settlement and
the amount of the obligation can be measured reliably. Expendilure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs atlribulable to a single activity are allocated directly
to that activity. Shared Costs which contribute lo more than one aclivity and support costs which are
not altribulable lo a single activity are apportioned between Ihose activities on a basis consislenl with
the use of rescurces. Central staff costs are allocated on the basis of lime spent. and depreciation
charges allocated on the portion of the asset's use.
Governance costs are those incurred in conne¢lion with administration of the charity and compliance
with constitutional and statutory requirements.
Charitable activities and Governance costs are costs incurred on the Charity's educational
operation5, including support costs and costs relating lo the governance of the Charity apportioned to
charitable activities.
All expenditure is inclusive ol irrecoverable VAT.
2.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the Charity, this is normally upon notification of the interest paid or payable by the bank.
2.5 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade discounts due.
2.6 Cash at bank and in hand
Cash al bank and in hand includes cash and short-lerm highly IiqLtid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
2.7 Llabilitles and provi510flS
Liabilities are recognised when there is an obligation at Ihe Balance Sheet dale 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 thal the Chanty anticipates it will pay to settle the debt or the
amount il has received as advanced payments for the goods or services it musl provide.
Provisions are measured at the best estimate of the amounts required lo settle the obligation. Where
the effect of the time value of money is material. the provision is based on the present value of those
amounts. discounted at the pre-tax discount rale that reflects the risks specific to the liability. The
unwinding of the discount is recognised in the Statement of Financial Activities as a finance cost.
Page 12

THE DOMINIC BARKER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Accounting policies {continued)
2.8 Financial Instruments
The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial
instruments. Basic financial instruments are initially recognised at transaction value and subseguenlly
measured al their settlement value with the exception of bank loans which are subsequently
measured al amortised cost using the effective interest method.
2.9 Fund accounting
General funds are unrestricted funds which are available for use at Ihe discretion of the Trustees in
furtherance of the general obieclives of the Charity and which have not been designated for other
purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Income from donations and legacies
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Donalions
Donations Ilax recoverable)
Donation5
14,968
17,938
14,968
17,938
7,005
21,385
32,906
32,906
28.390
Income tax recoverable
3,784
3,784
1,809
Total 2024
36.690
36,690
30,199
Total 2023
30,199
30,199
Page 13

THE DOMINIC BARKER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Investmenl income
Unrestricted
funds
2024
Total
funds
2024
Total
funds
2023
Bank inleresl received
770
770
93
Total 2023
93
93
Analysis of expendlture on charitable activities
Summary by fund type
Unrestricted
funds
2024
Total
2024
Total
2023
Direct cosls
37,178
37,178
42,521
Total 2023
42,521
42,521
Analysis of expenditure by actlvities
Activities
undertaken
directly
2024
Support
costs
2024
Total
funds
2024
Total
fund$
2023
Direct costs
35.542
1,636
37,178
42,521
Total 2023
41,031
1,490
42.521
Page 14

THE DOMINIC BARKER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Analysis of expendlture by activities (continued)
Analysis of direct costs
Total
funds
2024
Total
funds
2023
Activities
2024
University research costs
Newsletter costs
35,192
350
35,192
350
41,031
35,542
35,542
41,031
Total 2023
41.031
41,031
Analysis of support cosls
Tolal
funds
2024
Total
funds
2023
Actlvltles
2024
Accountancy
Just Giving fees
Website costs
1,147
216
273
1,147
216
273
1,000
216
274
1,636
1,636
1,490
Total 2023
1,490
1,490
Independent examlnerfs remuneration
2024
2023
Fees payable to the Charity's Independent Examiner for the independent
examination of the Charity's financial statements
1,170
1,080
Page 15

THE DOMINIC BARKER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2024
Trustees, remuneration and expenses
During the year, none of the Trustees received any remuneration or other benefits for their qualifying
services 12023 £Nil).
During the year ended 5 April 2024. no Trustee expenses were incurred12023- £NIL),
Debtors
2024
2023
Due withln one year
Other debtors
5,540
5,421
10.
Creditors: Amounts falling due within one year
2024
2023
Other creditors
2,190
2,080
11. Statement of funds
Statement of funds - current year
Balance at 6
Aprll 2023
Balance at 5
April 2024
Income Expenditure
Unrestricted funds
General Funds- all funds
108.772
37,460
137,9581
108,274
Statement of funds - prior year
Balance at
1 April 2022
Balance at
Income Expenditure 5 April 2023
Unrestricted funds
General Funds- all funds
122,531
30,292
(44,051)
108,772
Page 16

THE DOMINIC BARKER TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2024
12. Analysis of net assets between funds
Analysis of net assets between funds . current perlod
Unrestricted
funds
2024
Total
funds
2024
Current assels
Creditor5 due within one year
110,464
(2,190)
110,464
12,190>
Total
108,274
108,274
Analysis of net assets between funds - prior period
Unrestricted
funds
2023
Total
funds
2023
Current assets
Creditors due within one year
110,852
(2,080)
110,852
12,0801
Total
108,772
108,772
Page 17