Charity registration number: 1068720
THE BRIDGE EDUCATIONAL TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Chartered Accountants
THE BRIDGE EDUCATIONAL TRUST
CONTENTS
| Reference and Administrative Details | 1 |
|---|---|
| Trustees' Report | 2 to 3 |
| Statement of Trustees' Responsibilities | 4 |
| Independent Examiner's Report | 5 |
| Statement of Financial Activities | 6 |
| Balance Sheet | 7 |
| Notes to the Financial Statements | 8 to 15 |
THE BRIDGE EDUCATIONAL TRUST REFERENCE AND ADMINISTRATIVE DETAILS
Chairman Mr N J G Harland Trustees Ms O M Steven Mr N J G Harland Mrs H J Murphy Mr P S P Claxton Mr A D Zeal Mr N J Ritson The Very Reverend S J Waine Ms R H Ross Senior Management / Mr M P Soul, Administrator Leadership Team Mrs A E Soul, Administrator Charity Registration Number 1068720 Principal Office The Bridge Educational Trust C/o Piddle Valley First School Piddletrenthide Dorchester Dorset DT2 7QL Independent Examiner Edwards & Keeping Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA Bankers CAF Bank 25 Kings Hill Avenue King Hill West Malling Kent ME19 4JQ
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THE BRIDGE EDUCATIONAL TRUST
TRUSTEES' REPORT
The trustees present the annual report together with the financial statements of the charity for the year ended 31 March 2024.
Objectives and activities
Public benefit
The Trust invites applications for financial assistance and the trustees currently meet three times a year to consider any requests.
The trustees confirm that they have complied with the requirements of section 17 of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission for England and Wales.
Grant making policies
The Trust provides grants and bursaries to assist with the education of any individual drawn primarily from the parishes of Piddletrenthide (with Plush), Piddlehinton and Alton St Pancras and secondarily from those born or having their main residence in the rural County of Dorset. The Trustees favour applications from residents of the Piddle Valley and, secondarily, from residents of the rural shire County of Dorset, but exclude residents of the South East Dorset conurbation (Bournemouth, Poole, Christchurch) which they consider is reflective of the benefactor's wishes.
Achievements and performance
Net grants amounting to £85,511 were made during the year, compared to net grants of £82,774 in the previous year. This figure includes £4,000 in unpaid grants that meet the criteria for recognition in the current year. Further grants amounting to £6,504 have been pledged but do not meet the criteria for recognition. A total of 59 grants were paid (2023 - 70) in the year, summarised in Note 4 to the accounts. Grants paid in previous years totalling £4,845 were repaid in the period.
Investment income rose from £87,781 in the previous year to £88,448 for the year (Note 2).
In making the investment with the CCLA the trustees have taken into account the risk profile of the Trust, the investment manager's view of the market prospects in the medium to long term, the need to maintain in real terms the capital value of the assets and the overall return on the portfolio to enable them to continue with their grant making policy. There are no restrictions on the Trust's power to invest. The Trustees have the power to distribute capital at their discretion. Both restricted and unrestricted funds may be invested in any type of investment.
Financial review
There was a net surplus of £280,449 compared to a deficit of £145,213 last year. Adjusted for unrealised valuation changes in investments, there is a deficit of £1,755 in the current year compared to a surplus of £218 in the prior period. The trustees consider that there is sufficient funds to carry out the charitable objectives of the Trust for the forseeable future.
Policy on reserves
The Trust's policy on reserves is not to accumulate income deliberately in order to provide a reserve. The capital position of the Trust is sufficient to support its charitable functions.
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THE BRIDGE EDUCATIONAL TRUST TRUSTEES' REPORT
Trustees and officers
The trustees and officers serving during the year and since the year end were as follows:
Trustees: Ms O M Steven Mr N J G Harland Mrs H J Murphy Mr P S P Claxton Mr A D Zeal Mr N J Ritson The Very Reverend S J Waine (appointed 24 February 2024) Ms R H Ross (appointed 24 February 2024) Mr R Drewe (resigned 24 February 2024)
Senior Management / Leadership Mr M P Soul Team: Mrs A E Soul
Structure, governance and management
Nature of governing document
The Bridge Educational Trust (1996) (in memory of the late John Edward Maurice Bridge) is registered with the Charity Commission (number 1068720) and constituted by deed of trust dated 21 February 1998.
Recruitment and appointment of trustees
The power to appoint trustees is vested in the trustees themselves. The number of trustees may be increased or diminished, but not to less than three or more than eleven.
Induction and training of trustees
New trustees are briefed on their legal obligations under charity law, the decision making processes and recent performance of the Trust.
Major risks and management of those risks
General risk
The trustees have a risk management strategy which comprises (i) an annual review of the risks the Trust may face; (ii) the establishment of systems and procedures to mitigate those risks identified in the plan; and (iii) the implementation of procedures designed to minimise any potential impact on the Trust should those risks materialise.
The annual report was approved by the trustees of the charity on .................... and signed on its behalf by:
........................
Mr N J G Harland Chairman and trustee
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THE BRIDGE EDUCATIONAL TRUST
STATEMENT OF TRUSTEES' RESPONSIBILITIES
The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.
The law applicable to charities 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;
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observe the methods and principles in the Charities SORP;
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make judgements and estimates that are reasonable and prudent;
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state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
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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 proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by the trustees of the charity on .................... and signed on its behalf by:
.......................... Mr N J G Harland Chairman and trustee
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THE BRIDGE EDUCATIONAL TRUST
INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE BRIDGE EDUCATIONAL TRUST
I report to the trustees on my examination of the accounts of The Bridge Educational Trust for the year ended 31 March 2024.
Responsibilities and basis of report
As the charity trustees of The Bridge Educational Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the The Bridge Educational 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.
Independent examiner’s statement
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:
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accounting records were not kept in respect of The Bridge Educational Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the accounting requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a ‘true and fair view' which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
....................................... Afar (Joe H E Jones BA (Hons), FCCA
Edwards and Keeping Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA
Date:.............................
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THE BRIDGE EDUCATIONAL TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2024
| Note Income and Endowments from: Investment income 2 Total income Expenditure on: Charitable activities 3 Total expenditure Realised gain/(loss) on investments Unrealised (loss)/gain on investments Net movement in funds Reconciliation of funds Total funds brought forward Total funds carried forward 13 |
Unrestricted £ 88,448 88,448 90,203 (90,203) - 282,204 280,449 2,919,199 3,199,648 |
Total 2024 £ 88,448 88,448 90,203 (90,203) - 282,204 280,449 2,919,199 3,199,648 |
Total 2023 £ 87,781 |
|---|---|---|---|
| 87,781 | |||
| 87,576 | |||
| (87,576) | |||
| 13 (145,431) |
|||
| (145,213) 3,064,412 |
|||
| 2,919,199 |
All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2024 and 2023 is shown in note 13.
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THE BRIDGE EDUCATIONAL TRUST
(REGISTRATION NUMBER: 1068720) BALANCE SHEET AS AT 31 MARCH 2024
| 2024 | 2023 | ||
|---|---|---|---|
| Note | £ | £ | |
| Fixed assets | |||
| Tangible assets | 9 | 295 | 229 |
| Investments | 10 | 3,154,552 | 2,872,348 |
| 3,154,847 | 2,872,577 | ||
| Current assets | |||
| Debtors | 11 | 22,303 | 21,590 |
| Cash at bank and in hand | 27,578 | 26,034 | |
| 49,881 | 47,624 | ||
| Creditors: Amounts falling due within one year | 12 | (5,080) | (1,002) |
| Net current assets | 44,801 | 46,622 | |
| Net assets | 3,199,648 | 2,919,199 | |
| Funds of the charity: | |||
| Unrestricted income funds | |||
| Unrestricted funds | 3,199,648 | 2,919,199 | |
| Total funds | 13 | 3,199,648 | 2,919,199 |
The financial statements on pages 6 to 15 were approved by the trustees, and authorised for issue on .................... 15/07/2024 and signed on their behalf by:
.......................... Mr N J G Harland Chairman and trustee
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THE BRIDGE EDUCATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
1 Accounting policies
The Bridge Educational Trust was created under deed of trust and registered as a charity in England and Wales. The address of the principal office is given in the charity information on page 1 of these financial statements.
Statement of compliance
The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011.
Basis of preparation
The Bridge Educational Trust meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.
Exemption from preparing a cash flow statement
The charity opted to early adopt Bulletin 1 published on 2 February 2016 and have therefore not included a cash flow statement in these financial statements.
Going concern
The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.
Income and endowments
Voluntary income including donations, gifts, legacies and grants that provide core funding or are of a general nature is recognised when the charity has entitlement to the income, it is probable that the income will be received and the amount can be measured with sufficient reliability.
Investment income
Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.
Expenditure
Grant provisions
Grants payable are charged against income in the year in which they are paid. Grant expenditure where the recipient has been informed of the Charity's grant offer and the offer amount can be determined, but the grant is unpaid at the year-end, is recognised as a liability in the year. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
Support costs
Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.
Governance costs
These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses.
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THE BRIDGE EDUCATIONAL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
Taxation
The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a Charitable Trust for UK corporation tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.
Tangible fixed assets
Individual fixed assets costing £100.00 or more are initially recorded at cost.
Depreciation and amortisation
Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:
Asset class Depreciation method and rate Computer equipment 15% straight line
Fixed asset investments
Fixed asset investments are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities in the period of disposal.
Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities based on the market value at the year end.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
Fund structure
Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity.
2 Investment income
| Interest receivable and similar income; Interest receivable on bank deposits Investment income - CCLA dividends |
Unrestricted General £ 49 88,399 88,448 |
Total 2024 £ 49 88,399 88,448 |
Total 2023 £ 24 87,757 |
|---|---|---|---|
| 87,781 |
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THE BRIDGE EDUCATIONAL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
3 Expenditure on charitable activities
| Note Grant funding of activities 4 Grants returned Support and Governance costs 5 |
Unrestricted funds General £ 90,356 (4,845) 4,692 90,203 |
Total 2024 £ 90,356 (4,845) 4,692 90,203 |
Total 2023 £ 82,774 - 4,802 |
|---|---|---|---|
| 87,576 |
4 Grant-making
Below are details of grants detailing the range in value of grants made and the category of recipient. a) Ranges of Grants paid
| Range No. <£500 20 £500 - £999 5 £1,000 - £1,999 20 >£2,000 14 Total 59 |
2024 Total paid No. £ 4,542 29 4,029 3 28,935 26 52,850 12 90,356 70 |
2023 Total paid £ 7,329 1,106 31,305 43,034 |
|---|---|---|
| 82,774 |
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THE BRIDGE EDUCATIONAL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
b) Grants paid, by category of recipient (year to 31 March 2023)
Category A: Mature Student at University or FE College taking course in order to further career, retrain or increase contribution to society (often after accident or personal problem such as ill-health or redundancy).
Category B: Single Parent (or with disabled partner) on course or training, in order to support children or other family members.
Category C: Younger Student at University or FE College, especially from the Trust's priority area, who has shown evidence of more than normal financial difficulty.
Category D: Student at School or University (or in gap year) for an educational expedition, visit or course.
Category E: Student of school age with special needs not met within the state sector; contribution to fees at independent school.
Category F: Probation Service: individuals recommended by the Service for some course or training to help rehabilitation.
Category G: Individuals introduced by other support agencies for some course or training to improve life chances (often after some personal difficulty such as addiction)
Category H: Miscellaneous grants to resolve a short-term problem.
Note: The above are the general descriptions of each category and do not cover the precise criteria used by the Trust in making awards.
| Category A B C D E F G H |
No. Range Average £ (median) 5 600 - 3,500 1,500 - - - 31 769 - 3,000 1,500 20 128 - 280 229 3 1,560 - 12,450 4,000 - - - - - - - - - 59 |
Total paid £ 9,440 - 58,489 4,542 17,885 - - - |
|---|---|---|
| 90,356 |
Below are details of material grants made to institutions.
| 2024 | 2023 | |
|---|---|---|
| Name of institution | £ | £ |
| Dorset Youth and Community | ||
| Centre | 16,450 | 10,050 |
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THE BRIDGE EDUCATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
5 Analysis of governance and support costs
| Governance costs Administrator costs Administrator and meeting costs Independent examiner fees Examination of the financial statements Support costs Depreciation, amortisation and other similar costs Computer software and maintenance costs Printing, postage and stationery Bank charges |
Unrestricted General £ 2,214 1,290 113 765 250 60 4,692 |
Total 2024 £ 2,214 1,290 113 765 250 60 4,692 |
Total 2023 £ 2,500 1,002 86 851 291 72 |
|---|---|---|---|
| 4,802 |
6 Trustees remuneration and expenses
No trustees, nor any persons connected with them, have received any remuneration from the charity during the year.
No trustees have received any reimbursed expenses or any other benefits from the charity during the year.
7 Independent examiner's remuneration
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Examination of the financial statements | 1,290 | 1,002 |
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THE BRIDGE EDUCATIONAL TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
8 Taxation
The charity is a registered charity and is therefore exempt from taxation.
9 Tangible fixed assets
| 9 Tangible fixed assets |
||
|---|---|---|
| Cost At 1 April 2023 Additions At 31 March 2024 Depreciation At 1 April 2023 Charge for the year At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Computer equipment £ 574 178 752 345 112 457 295 229 |
Total £ 574 178 |
| 752 | ||
| 345 112 |
||
| 457 | ||
| 295 | ||
| 229 |
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THE BRIDGE EDUCATIONAL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
10 Fixed asset investments
Other investments
| 2024 | 2023 |
|---|---|
| £ | £ |
| 3,154,552 | 2,872,348 |
Other investments
| Valuation At 1 April 2023 Revaluation At 31 March 2024 Net book value At 31 March 2024 At 31 March 2023 |
Unlisted investments £ 2,872,348 282,204 3,154,552 3,154,552 2,872,348 |
Total £ 2,872,348 282,204 |
|---|---|---|
| 3,154,552 | ||
| 3,154,552 | ||
| 2,872,348 |
The historic cost of the investments funds is £3,001,856 (2023 - £3,001,856).
All investments are held primarily to provide an investment return for the charity.
11 Debtors
| Accrued income 12 Creditors: amounts falling due within one year Accruals Accruals for grants payable |
2024 £ 22,303 2024 £ 1,080 4,000 5,080 |
2023 £ 21,590 |
|---|---|---|
| 2023 £ 1,002 - |
||
| 1,002 |
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THE BRIDGE EDUCATIONAL TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2024
13 Funds
| Unrestricted funds General Unrestricted funds General |
Balance at 1 April 2023 £ 2,919,199 Balance at 1 April 2022 £ 3,064,412 |
Incoming resources £ 88,448 Incoming resources £ 87,781 |
Resources expended £ Other recognised gains/(losses) £ (90,203) 282,204 Resources expended £ Other recognised gains/(losses) £ (87,576) (145,418) |
Balance at 31 March 2024 £ 3,199,648 |
|---|---|---|---|---|
| Balance at 31 March 2023 £ 2,919,199 |
14 Analysis of net assets between funds
| Tangible fixed assets Fixed asset investments Current assets Current liabilities Total net assets |
Unrestricted funds General £ 295 3,154,552 49,881 (5,080) 3,199,648 |
Total funds at 31 March 2024 £ 295 3,154,552 49,881 (5,080) |
|---|---|---|
| 3,199,648 |
15 Related party transactions
There were no related party transactions in the year.
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