THE CHARLES DARWIN TRUST
ANNUAL REPORT AND ACCOUNTS
FOR THE YEAR ENDED
31[st] DECEMBER 2020
Company Registration No: 03694613 Charity Registration No: 1074914
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REPORT OF THE TRUSTEES
THE CHARLES DARWIN TRUST
FOR THE YEAR ENDED 31[ST] DECEMBER 2020
CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31[ST] DECEMBER 2020
| Page(s) | |
|---|---|
| Legal and Administrative Details | 3 |
| Report of the Trustees | 4-8 |
| Statement of Financial Activities | 9 |
| Balance Sheet | 10 |
| Notes to the Financial Statements | 11-15 |
| Independent Examiners’ Report | 16 |
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THE CHARLES DARWIN TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020
LEGAL AND ADMINISTRATIVE DETAILS
| TRUSTEES | Randal Keynes OBE FLS (Chair) * |
|---|---|
| Dr Claire Barlow * (appointed 15 September 2020) | |
| Karen Goldie-Morrison FLS (Treasurer) | |
| Professor James Costa FLS | |
| Professor J Stephen Jones FRS | |
| Emma Newall | |
| Revd Professor Michael J Reiss | |
| * Darwin family | |
| REGISTERED OFFICE | 31 Baalbec Road, |
| London, | |
| N5 1QN | |
| REGISTERED COMPANY | 03694613 (England and Wales) |
| NUMBER | |
| REGISTERED CHARITY | 1074914 |
| NUMBER | |
| ACCOUNTANTS | Knox Cropper LLP |
| 65 Leadenhall Street | |
| London | |
| EC3A 2AD | |
| BANKERS | CAF Bank |
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THE CHARLES DARWIN TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020
The Trustees, who are also directors of the charity for the purposes of the Companies Act 2006, present their combined Directors’ report and Trustees’ annual report with the financial statements of the charity for the year ended 31 December 2020. The Trustees have adopted the provisions of 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) (effective 1 January 2019).
OBJECTS AND ACTIVITIES
The Trust was established to develop the use of the heritage of Charles Darwin the scientist, his scientific work and his life with his family and friends as an inspiration for learning about science and the natural world.
The objects of the Charity when it was launched in 1999 were the advancement of education in the United Kingdom and elsewhere in relation to:
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the life and work of Charles Darwin
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the development and understanding of natural history and the life sciences with particular reference to Darwin’s home at Down House and to any associated institutions in the village of Downe in Kent, and
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the advancement of education and such other purposes for the benefit of the community as shall be exclusively charitable.
The aims of the Charity are:
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to use Darwin-Inspired Learning to promote excellence in science education
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to promote an understanding of the natural world to ensure the survival of biodiversity and life on earth
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to enhance the understanding of Darwin’s historical and contemporary significance
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to improve and extend science literacy and the understanding of science.
The Trust has based its materials for teaching and its Continuing Professional Development (CPD) courses for teachers on resea rch into Darwin’s own writings and those of his contemporaries and collaborators and on current scholarship. Taking as its context Darwin’s life, work and influence, the Trust has developed an approach to teaching and learning in science which it offers for use by educators as DarwinInspired Learning.
DARWIN-INSPIRED LEARNING
Darwin-Inspired Learning:
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encourages a sense of place and direct engagement with the natural world, such as the environments of Downe and other locations where Darwin worked, or through employing local environments which are accessible to students and their teachers.
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places importance on:
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active learning through experiences and questions, solving problems, and dialogue between teachers and pupils, and between pupils themselves
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teaching that engages critical and creative thinking about how scientists ’ work encourages interdisciplinary studies, with Darwin as the context, between science and literature, writing and expression, history, religious studies, geography, horticulture, dance and drama, design and technology, numeracy, music and art.
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THE CHARLES DARWIN TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020
This is achieved through:
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using Darwin’s ways of working and investigating
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using Darwin’s theories about how nature works
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understanding how science and scientists use D arwin’s ideas in their work today
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using stories about Darwin, the places where he worked and the things that he studied
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working with expert groups in the arts and humanities.
This approach is aimed at developing:
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young people who are engaged with the natural world as critical, imaginative investigators, who find science exciting, who have the ability to communicate their findings to others and who want to continue their studies
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teachers inspired by Darwin-Inspired Learning to become more effective and reflective
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a new generation of teachers and young people who are proud of the heritage that Charles Darwin gave to the world and understand its significance.
The Trustees have sought to develop resources that meet the requirements of the UK national curriculum, GCSE and post-16 courses. Many examination specifications expect pupils to carry out independent studies for which they have to collect and analyse data. Studying the natural world out-of-doors over a prolonged period and in great breadth and depth, allows students the opportunity to investigate and bring together data just as Charles Darwin did. However, fieldwork has greatly declined in recent years and teacher expertise to scaffold these activities has waned.
The Trustees believe in particular that teachers need support in developing their:
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teaching approaches for outdoor learning
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biological subject knowledge
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enthusiasm for the study of nature.
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THE CHARLES DARWIN TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020
ACHIEVEMENT AND PERFORMANCE
ACTIVITIES IN 2020
The Trust has continued its support for English Heritage projects at Down House with uses for education about Darwin’s science, its discussions with the Linne an Society about educational uses of their Darwin and Alfred Russel Wallace Collections, and its help for schools, developing ‘Darwin Gardens’ on their premises using ideas set out in its book Darwin-Inspired Learning published in 2015, and in Professor Co sta’s book Darwin’s Backyard published in 2017. In 2020 Professor Costa continued his research into the Down House gardens and grounds archives, and contributed the article “Charles Darwin's voyages of discovery” in the book L: 50 Objects, Stories and Discoveries from The Linnean Society of London (L. Berwick and I. Charmantier, eds.; London: Linnean Society of London). He also authored a chapter entitled “There is Hardly Any Question in Biology of More Importance – Charles Darwin and the nature of variati on” for a book treating phenotypic plasticity (D. Pfennig (ed.), Phenotypic Plasticity and Evolution: Causes, Consequences, Controversies. Boca Raton: CRC Press).
The Wallace Correspondence Project (WCP) concluded successfully in August 2020. The project produced a 542 page “Catalogue of the Correspondence of Alfred Russel Wallace”, the first ever catalogue of all of Wallace’s letters, and also successfully transitioned the letters database to Epsilon, a correspondence repository being developed by Cambridge University Library's Darwin Correspondence Project and partners. (see https://epsilon.ac.uk/search?sort=date&f1-collection=Alfred+Russel+Wallace). This impressive catalogue contains records of 5,688 letters arranged chronologically, including 6,925 individual documents catalogued from 245 repositories and individuals around the world. The WCP director, Dr George Beccaloni, is next planning print editions of the Wallace correspondence.
In 2020 Randal Keynes and Professor Costa had been assisting in the development of a new educational exhibit at Down House. This projec t, the “Down House: Living Landscape Laboratory Experiments Hierarchy,” was shelved as a result of the pandemic. A version of this project has since been resurrected, however, and is now (2021) under development as “Darwin's Living Laboratory Project” featuring a suite of five interpretive ‘posts’ in the garden which include an interpretation panel (A4 size) and a hands-on activity for families. The Trust is helping support staff and volunteer training in connection with this project.
The doctoral research that has been supported by the Trust has been successfully completed. The research focuses on the fundamental reasons why many individuals, specifically trainee teachers, find aspects of evolution to be deeply unsettling. Ultimately, this work will inform how teacher training and professional development can better support teachers to develop their understanding of people’s feelings towards evolution, nature and our relationship to it. This is with a view to creating more inclusive and dialogic approaches to teaching and learning of this fundamental subject in science. A continuing collaboration through Emma Newall (whose doctoral research this is) with UCL Institute of Education is intended.
PUBLIC BENEFIT STATEMENT
The Trustees confirm that they have complied with the duty set out under section 17 of the Charities Act 2011 and have paid due regard to the Charity Commission’s guidance on public benefit, ‘Charities and Public Benefit’, in developing the Trust’s objectives for the year an d in planning its activities.
FINANCIAL REVIEW
Reserves policy
The Trust maintains its reserves under two categories: (a) unrestricted (general) reserves, which are available for general use in pursuance of the charity's objectives, and (b) restricted reserves, which are for specifically earmarked purposes. Unrestricted reserves currently amount to £139,234.
The Trustees review the Charity's reserves policy on a regular basis and no less than annually. The reserves position is reported at every board meeting.
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THE CHARLES DARWIN TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020
Financial performance
The total income received in the year was £128,177 of which £128,020 was the balance of the third instalment of the funding for Phase 2 of the Wallace Correspondence Project (WCP). Expenditure for the year totalled £164,086 of which £161,405 was due to WCP project costs.
Overall, the Trust has recorded a deficit in 2020 of £35,909 compared to a surplus in 2019 of £67,466.
As at 31 December 2020, unrestricted funds have increased to £139,234 from £89,273 due to the John Templeton Foundation agreeing that the unspent balance on the restricted WCP project could be used by the charity to cover overhead costs in future years, which has resulted in a transfer of £52,485 from restricted to unrestricted funds.
Funds brought forward from the previous year amounted to £175,143 and funds carried forward into 2021 amounted to £139,234, made up of £139,234 of unrestricted funds and £0.00 restricted.
TRUST STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The Company was incorporated on 13[th] January 1999 in England and Wales as a company limited by guarantee under the Companies Acts (Registration No. 3694613).
The Company has charitable status and is registered with the Charity Commission as Charity No. 1074914. It is potentially exempt from Corporation Tax under Chapter 3 of Part 11 of the Corporation Taxes Act 2010. The Company is known as The Charles Darwin Trust and its Directors are its Trustees.
Organisational structure
The day-to-day management of the Trust is led by Randal Keynes reporting to the trustees.
Professor David Kohn is the Trust’s Honorary Senior Research Fellow.
Risk management
The Trustees have reviewed the key risks to which the Trust is exposed, and actions have been taken to mitigate those risks.
The Trust has no operational hub. All trustees and the freelance bookkeeper work from their homes. The funds of the trust amply cover the costs going forward.
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THE CHARLES DARWIN TRUST
REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31[ST] DECEMBER 2020
STATEMENT OF TRUSTEES’ RESPONSIBILITIES
The Trustees (who are also the directors of the Charles Darwin Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
Company law 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 charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the Trustees are required to:
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select suitable accounting policies and then apply them consistently
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observe the methods and principles in the Charity SORP
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make judgements and estimates that are reasonable and prudent
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prepare the financial statements on the going concern basis unless it is inappropriate to
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presume that the charitable company will continue in business.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
In so far as the Trustees are aware:
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there is no relevant information of which the charitable company's examiners' are
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unaware; and
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the Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the examiners are aware of that information.
This report has been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by order of the Board of Trustees on 10 September 2021 and signed on its behalf by:
Randal Keynes (Chairman)
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THE CHARLES DARWIN TRUST
STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING THE INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31[st] DECEMBER 2020
| Notes INCOMING RESOURCES Grants and donations 2 Investment Income TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable Activities 3 Education Activities Wallace Correspondence Project TOTAL RESOURCES EXPENDED NET INCOME/(EXPENDITURE) FOR THE YEAR BEFORE TRANSFERS TRANSFERS BETWEEN FUNDS FUND BALANCES BROUGHT FORWARD FUND BALANCES CARRIED FORWARD |
Un- restricted Funds Restricted Funds 2020 Total Un- restricted Funds £ £ £ £ 4 128,020 128,024 7 153 - 153 383 |
Restricted Funds 2019 Total £ £ 225,023 225,030 - 383 |
|---|---|---|
| 157 128,020 128,177 390 |
225,023 225,413 |
|
| - - - - 2,681 161,405 164,086 3,716 |
- - 154,231 157,947 |
|
| 2,681 161,405 164,086 3,716 |
154,231 157,947 |
|
| (2,524) (33,385) (35,909) (3,326) 52,485 (52,485) - - 89,273 85,870 175,143 92,599 |
70,792 67,466 - - 15,078 107,677 |
|
| £139,234 £- £139,234 £89,273 |
£85,870 £175,143 |
All income and expenditure derive from continuing activities.
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THE CHARLES DARWIN TRUST
BALANCE SHEET AS AT 31[ST] DECEMBER 2020
| Notes FIXED ASSETS 6 INVESTMENT ASSETS 7 CURRENT ASSETS Debtors 8 Bank Balances CREDITORS: Amounts falling due within one year 9 NET CURRENT ASSETS NET ASSETS FUNDS Restricted Funds Revaluation Reserve Unrestricted General Fund |
2020 £ £ - - - 146,649 146,649 (7,415) 139,234 £139,234 - - 139,234 £139,234 |
2019 £ £ 1,191 - - 256,980 256,980 (83,028) 173,952 £175,143 85,870 - 89,273 £175,143 |
2019 £ £ 1,191 - - 256,980 256,980 (83,028) 173,952 £175,143 85,870 - 89,273 £175,143 |
|---|---|---|---|
| £175,143 | |||
| 85,870 - 89,273 |
|||
| £175,143 |
The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2020.
The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2019 in accordance with Section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for:
(a) ensuring that the Company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b) preparing financial statements which give a true and fair view of the state of affairs of the Company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the Company.
The financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.
Approved by the Directors on 10 September 2021
_______ Randal Keynes (Chairman)
_______ Karen Goldie-Morrison (Treasurer)
Registered Company Number: 03694613
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THE CHARLES DARWIN TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31[st] DECEMBER 2020
1. ACCOUNTING POLICIES
a) Basis of preparation of financial statements
The financial statements of the charity, which is a public benefit entity under FRS102, have been prepared under the historical cost convention. They have been prepared in accordance with applicable United Kingdom accounting standards, the requirements of the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (SORP 2015), in accordance with the Financial Reporting Standard applicable in the UK (FRS 102) applicable to smaller entities and the Charities Act 2011. The presentational currency of the financial statements is Pound Sterling.
b) Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objects of the Charity and which have not been designated for other purpose.
Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors which have been raised by the Charity for particular purposes. The cost of administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.
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c) Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost, less estimated residual value, over their expected useful life.
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d) All income resources are included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.
For donations and grants to be recognised, the charity will have been notified of the amounts and the settlement in writing.
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e) All expenditure is accounted for on an accrual basis and has been included under expense categories that aggregate all costs for allocation to activities. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably.
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f) The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.
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g) Judgements and key sources of estimation uncertainty are detailed in the above accounting policies, where applicable.
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THE CHARLES DARWIN TRUST
NOTES TO THE ACCOUNTS (CONT.) FOR THE YEAR ENDED 31[st] DECEMBER 2020
| 2. GRANTS AND DONATIONS Grant: John Templeton Foundation Grant refund Donations 3. CHARITABLE ACTIVITIES Wallace Correspondence Project Staff costs Freelance costs Legal and Professional Fees Office costs Other costs Support Costs (Note 4) Education Activities 4. SUPPORT COSTS Accountancy Fees NR OH fees Office Costs Other Costs |
2020 £ 128,509 (489) 4 £128,024 2020 £ 90,039 51,125 864 15,723 2,604 3,731 - £164,086 2020 £ 1,500 1,088 683 460 |
2019 £ 225,023 - 7 |
|
|---|---|---|---|
| £225,030 | |||
| 2019 £ 110,757 12,483 2,851 22,277 4,834 4,744 - |
|||
| £157,946 | |||
| 2019 £ 1,470 825 2,209 240 |
|||
| £3,731 | £4,744 |
The independent examiners remuneration amounts to £1,500 (2019: £1,476).
- SALARY COSTS
| Gross Salary Costs Social Security Costs Employers Pension Costs |
2020 £ 83,322 4,742 1,975 £90,039 |
2019 £ 100,993 7,489 2,275 |
|---|---|---|
| £110,757 |
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THE CHARLES DARWIN TRUST
NOTES TO THE ACCOUNTS (CONT.) FOR THE YEAR ENDED 31[st] DECEMBER 2020
The average monthly number of employees during the year was as follows:
| Average number of employees | 2020 £ 2 |
2019 £ 3 |
|---|---|---|
There were no employees whose employee benefits exceeded £60,000.
The Key Management Personnel of the Charity are those persons having authority and responsibility for planning, directing and controlling the activities of the Charity. Total employee benefits, including employer pension contribution and employer social security costs for key management personnel in the period amounted to £50,684 (2019: £47,005).
6. FIXED ASSETS
| Cost Balance at 1stJanuary 2020 Acquisitions Disposals Balance at 31stDecember 2020 Depreciation Balance at 1stJanuary 2020 Charge during year Balance at 31stDecember 2020 Net Book Value At 31stDecember 2020 INVESTMENT ASSETS Cost Balance at 1stJanuary 2020 Additions Disposals Balance at 31stDecember 2020 DEBTORS Grants Receivable Other Debtors |
2020 £ 13,657 - - 13,657 12,466 1,191 13,657 - 2020 £ - - - - 2020 £ - - - |
2019 £ 13,657 - - |
|---|---|---|
| 13,657 | ||
| 10,680 1,786 |
||
| 12,466 | ||
| £1,191 | ||
| 2019 £ - - - |
||
| - | ||
| 2019 £ - - |
||
| - |
7. INVESTMENT ASSETS
8. DEBTORS
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THE CHARLES DARWIN TRUST
NOTES TO THE ACCOUNTS (CONT.) FOR THE YEAR ENDED 31[st] DECEMBER 2020
9. CREDITORS
Amounts falling due within one year
| mounts falling due within one year | ||
|---|---|---|
| Deferred income Accruals Social security costs and pension Other creditors |
2020 £ - 4,490 2,444 481 £7,415 |
2019 £ 78,005 1,470 2,097 1,456 |
| £83,028 |
Deferred income in the previous year represents part of the 3[rd] and final instalment grant from John Templeton Foundation for The Wallace Correspondence Project.
10. DIRECTORS’ EXPENSES
No expenses were charged by the directors during the year, (2019: Nil).
11. MOVEMENT IN FUNDS
| At 1 Jan 2020 |
Income | Expenditure | Transfers | At 31 Dec 2020 |
|||
|---|---|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | 89,273 | 157 | (2,681) | 52,485 | 139,234 | ||
| Restricted funds | |||||||
| Wallace Project | 85,870 | 128,020 | (161,405) | (52,485) | - | ||
| £175,143 | £128,177 | £(164,086) | £- | £139,234 | |||
| MOVEMENT IN FUNDS | - Comparative | ||||||
| At 1 Jan 2019 |
Income | Expenditure | Transfers | At 31 Dec 2019 |
|||
| £ | £ | £ | £ | £ | |||
| Unrestricted funds | 92,599 | 390 | (3,716) | - | 89,273 | ||
| Restricted funds | |||||||
| Wallace Project | 15,078 | 225,023 | (154,231) | - | 85,870 | ||
| £107,677 | £225,413 | £(157,947) | £- | £175,143 |
The transfer between funds of £52,485, represents part of the John Templeton Foundation grant which will be used by the charity to cover overhead costs in future years. This sum represents the overhead cost allowance in the grant agreement which was unspent at the end of the project. The John Templeton Foundation has consented to The Charles Darwin Trust retaining this unspent balance to cover future overhead costs because there was significant uncharged trustee time in managing the project over the three years. Consequently, a transfer has been made from restricted to unrestricted funds.
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THE CHARLES DARWIN TRUST
NOTES TO THE ACCOUNTS (CONT.) FOR THE YEAR ENDED 31[st] DECEMBER 2020
12 . ANALYSIS OF NET ASSETS at 31[st] December 2020
| Fixed assets Current assets Current liabilities |
Unrestricted fund £ - 146,649 (7,415) £139,234 |
Restricted fund £ - - - £- |
Total 2020 £ - 146,649 (7,415) |
|---|---|---|---|
| £139,234 |
| ANALYSIS OF NET ASSETS at 31st December 2019 Unrestricted fund Restricted fund £ £ Fixed assets - 1,191 Current assets 92,199 164,781 Current liabilities (2,926) (80,102) £89,273 £85,870 |
Total 2019 £ 1,191 256,980 (83,028) |
|---|---|
| £175,143 |
13. HERITAGE ASSETS
During 2003 the Trust received a legacy (the Quentin Keynes Bequest), which comprised rare manuscripts and books related to Charles Darwin’s life and writings. A similar bequest from the estate of Richard Keynes was received in 2010. A bequest was also received from the estate of Milo Keynes in 2009. A donation of heritage assets amounting to £84,600 was also received in 2015.
Following a review, part of the Quentin Keynes Bequest was reclassified as an investment asset and was sold during 2015 together with the assets donated in 2015. Most of the remaining heritage assets were then transferred to another charity, the Linnean Society of London, to hold, under trust, for educational purposes. A number of the remaining assets remain with the Trust, most of them now on loan to English Heritage for display at Darwin’s home, Down House in Kent.
14. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 December 2020 (2019: none).
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Independent examiner’s report to the trustees of The Charles Darwin Trust
I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 December 2020.
Responsibilities and basis of report
As the trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’). You are satisfied that the accounts of the Company are not required by charity or company law to be audited and have chosen instead to have an independent examination.
Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the Company’s accounts carried out under section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner’s statement
I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
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accounting records were not kept as required by section 386 of the 2006 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 of section 396 of the 2006 Act other than any requirement that the accounts give a ‘true and fair view’ which is not a matter considered as part of an independent examination; or
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the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Kevin Lally Knox Cropper LLP Chartered Accountants 65 Leadenhall Street EC3A 2AD
Date: 15 September 2021
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