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
- 1 -
**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;
- observe the methods and principles in the Charities SORP;
- make judgements and estimates that are reasonable and prudent;
- state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; and
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.
The trustees are responsible for keeping 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:
1. accounting records were not kept in respect of The Bridge Educational Trust as required by section 130 of the Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the 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.
- 8 -
**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.
- 15 -
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|||HOWARDJONES@EDWARDSANDKEEPING.CO.UK(5 DOCUMENTS - 1 ACTION)|
|2024-08-12 09:06 +00:00|H E JONES ESQ BA (HONS) FCCA|EMAIL VERIFICATION REQUESTED TO EMAIL|
|||HOWARDJONES@EDWARDSANDKEEPING.CO.UK|
|2024-08-12 09:07 +00:00|H E JONES ESQBA(HONS)FCCA|CODE ENTERED AND VERIFIED|
|2024-08-12 09:07 +00:00|H E JONES ESQBA(HONS)FCCA|LINK OPENED FROM IP 195.171.40.130|
|2024-08-12 09:08 +00:00|H E JONES ESQ BA (HONS) FCCA|DOCUMENT SIGNED: 0708 BRI07 ACCOUNTS FOR SIGNATURE YE 31.3.24 - ON|
|||PAGE 7(SIGNATUREID: E1280A00-4896-0022-5E2D-08DCA4B0F3DE)|
|2024-08-12 09:08 +00:00|H E JONES ESQ BA (HONS) FCCA|FORM FIELDS SUBMITTED FOR DOCUMENT: 0708 BRI07 ACCOUNTS FOR|
|||SIGNATURE YE 31.3.24|
|2024-08-12 09:08 +00:00|H E JONES ESQBA(HONS)FCCA|DOCUMENT SIGNED: 0708 BRI07 ACCOUNTS FOR SIGNATURE YE 31.3.24|
|2024-08-12 09:08 +00:00|H E JONES ESQ BA (HONS) FCCA|H E JONES ESQ BA (HONS) FCCA HAS COMPLETED BUNDLE E1280000-4896-|
|||0022-FA70-08DCA4B0F3FA|
|2024-08-12 09:08 +00:00|SYSTEM|FINALISING DOCUMENT(14AF74AC-5A45-42E3-8645-58BF5CC0907B)|
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