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2025-04-05-accounts

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Charity Registration No. 1080938

THE MEL WEIR CHARITABLE TRUST

TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2025

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THE MEL WEIR CHARITABLE TRUST

CONTENTS

Page
Reference and Administrative Information 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the accounts 8 - 14

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THE MEL WEIR CHARITABLE TRUST

REFERENCE AND ADMINISTRATIVE INFORMATION

Trustees Robert Alexander Dickinson Gordon Robinson Iain Ormiston Stewart Charity number 1080938 Principal address c/o Womble Bond Dickinson (UK) LLP The Spark Draymans Way Newcastle Helix Newcastle upon Tyne NE4 5DE Independent examiner Philip Holt FCA FCIE High Park Farm Kirkbymoorside York YO62 7HS Bankers Lloyds Bank Plc 102 Grey Street Newcastle upon Tyne NE99 1SL Solicitors Womble Bond Dickinson (UK) LLP The Spark Draymans Way Newcastle Helix Newcastle upon Tyne NE4 5DE Investment advisors Womble Bond Dickinson Wealth Limited The Spark Draymans Way Newcastle Helix Newcastle upon Tyne NE4 5DE

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THE MEL WEIR CHARITABLE TRUST

TRUSTEES' REPORT

FOR THE YEAR ENDED 5 APRIL 2025

The Trustees present their report and financial statements for the year ended 5 April 2025.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's memorandum and articles of association, the Charities Act 2011 and 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).

Structure, governance and management

The Charitable Trust is governed by the terms of the Will of Mr Melville Gardhouse Weir who died on 25 December 1999.

The Charitable Trust was registered as a charity on 31 May 2000 during the administration of Mr Weir's estate. Upon completion of the administration of the estate on 7 November 2000 one quarter of the residue was transferred to the Trustees. The day to day running of the Charitable Trust is organised by Womble Bond Dickinson (UK) LLP.

The Trustees pay due regard to the Charity Commission's guidance on public benefit.

The Trustees who served during the year were: Robert Alexander Dickinson Gordon Robinson Iain Ormiston Stewart

There must be at least two Trustees at any one time. The Trustees are appointed by the existing and outgoing Trustees. The statutory power of appointment applies to the Will of Mr Melville Gardhouse Weir and is exercisable by the continuing Trustee and the retiring Trustee.

An induction booklet is given to all Trustees which gives the necessary information about the Charitable Trust, its strategic objectives and history. It explains the Charitable Trust and principles of good governance.

A chapter is dedicated to explaining the Trustee's role, the skills and qualities required, and the role of the Trustees in strategic planning. A further chapter gives guidance from the Charities Commission to Trustees on their responsibilities.

Objectives and activities

The object of the Charitable Trust is the payment of income from the Trust Fund arising each year to such local charities (by which is meant charities operating within Northumberland, Tyne and Wear and Co Durham) as the Trustees in their absolute discretion from time to time think fit.

There have been no changes in the objectives or policies since the last report.

Achievements and performance

There is accumulated income of £27,480 available for distribution. During the year 11 grants totalling £36,000 (2024 - 12 grants totalling £34,500) were made to further the Charitable Trust's charitable purposes for public benefit.

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THE MEL WEIR CHARITABLE TRUST TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

Financial review

During the year under review the Charitable Trust had net outgoings of £5,239 (2024 - net outgoings of £7,105).

As at 5 April 2025, the Charitable Trust had made net gains on revaluation of investment assets of £8,829 (2024 - net gains £43,005) as shown on page 6 of the accounts.

Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Reserves policy and going concern

The aim of the Charitable Trust's Reserves Policy is to ensure that its ongoing and future activities are reasonably protected from unexpected variances in income and expenditure and to maintain grants in times of economic difficulties. The Trustees review the level of reserves on a regular basis. They consider funds available against the total forecast level of income and expenditure.

The Trustees consider the current level within the unrestricted funds of £27,480 (2024 - £26,452), being the free reserve of the Charitable Trust, to be sufficient to meet both ongoing charitable grants and the support and governance costs.

Investment Policy

The Charitable Trust Deed provides power to hold investments. The Trustees have appointed Womble Bond Dickinson Wealth Limited to manage the portfolio on an advisory basis.

Mindful of the Trustees' obligation to balance the needs of the current beneficiaries against those of future beneficiaries, the investments are held to produce a balance of income for grant making with capital appreciation where possible in line at least with inflation over the longer term.

Public Benefit

The Trustees pay due regard to the Charity Commission guidance on public benefit and all grants which are made are to further the Charitable Trusts purposes and for public benefit.

The Trustees have examined the business and operational risks which the Charitable Trust faces and confirm that systems have been established to mitigate these risks.

Plans for the future

The Trustees intend to continue distributing income on an annual basis to organisations operating in Northumberland, Tyne and Wear and County Durham including those which have objectives centred on young people and/or sport.

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THE MEL WEIR CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law applicable to charities in England and Wales 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 year. In preparing these financial statements, the Trustees are required to:

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 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.

Approved by the Trustees and signed on their behalf by:

...................................... B3B950CAQ6CD49B...

Robert Alexander Dickinson Trustee

19-01-2026 Dated: .........................

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THE MEL WEIR CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT

TO THE TRUSTEES OF THE MEL WEIR CHARITABLE TRUST

I report on the accounts of the Charity for the year ended 5 April 2025, which are set out on pages 6 to 14.

Respective responsibilities of Trustees and examiner

As the Charitable Trusts Trustee 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 Charitable Trusts accounts carried out under section 145 of the 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:

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.

Philip Holt FCA FCIE Harrison Holt Chartered Accountants High Park Farm Kirbymoorside York YO62 7HS

19-01-2026 Dated: .........................

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THE MEL WEIR CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 5 APRIL 2025

Unrestricted Endowment
funds
funds
Notes
£
£
Incoming resources from generated funds
Investment income
2
42,368
-
Total incoming resources
42,368
-
Resources expended
3
Costs of generating funds
Investment management costs
-
6,267
Charitable activities
Grants payable
36,000
-
Governance costs
5,340
-
Total resources expended
41,340
6,267
Net incoming/(outgoing) resources
1,028
(6,267)
Other recognised gains and losses
Gains on investment assets
-
8,829
Net movement in funds
1,028
2,562
Fund balances at 6 April 2024
26,452
951,456
Fund balances at 5 April 2025
27,480
954,018
Total
2025
£
42,368
42,368
6,267
36,000
5,340
47,607
(5,239)
8,829
3,590
977,908
981,498
Total
2024
£
39,204
39,204
5,771
34,500
6,038
46,309
(7,105)
43,005
35,900
942,008
977,908

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THE MEL WEIR CHARITABLE TRUST

BALANCE SHEET

AS AT 5 APRIL 2025

2025 2024
Notes £ £ £ £
Fixed assets
Investments 7 962,738 956,176
Current assets
Debtors 8 36 3,057
Cash at bank and in hand 29,774 24,635
29,810 27,692
Creditors: amounts falling due within
one year 9 (11,050) (5,960)
Net current assets 18,760 21,732
Total assets less current liabilities 981,498 977,908
Capital funds
Endowment funds 954,018 951,456
Income funds
Unrestricted funds 27,480 26,452
981,498 977,908

19-01-2026

The financial statements were approved by the Trustees on ..................................

................................................ DocuSigned by: Ww B3B950CA96CD49B... Robert Alexander Dickinson Trustee

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THE MEL WEIR CHARITABLE TRUST

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

Charity information

The Mel Weir Trust is a charitable trust.

1.1 Basis of preparation

These financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a ‘true and fair’ view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a ‘true and fair view’. This departure has involved following the 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 issued in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Charity is a public benefit entity as defined by FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are prepared in sterling which is the functional and presentation currency of the Charity. Monetary amounts in these financial statements are rounded to the nearest £1.

The principal accounting policies adopted are set out below.

1.2 Going concern

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

1.3 Incoming resources

All income is recognised once the Charitable Trust has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Investment income: interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charitable Trust; this is normally upon notification of the interest paid or payable by the bank.

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due. This is normally upon notification by the investment advisor of the dividend yield of the investment portfolio.

1.4 Investments

This includes any realised gains or losses on the sale of investments and any gains or losses resulting from revaluing to market value at the end of the year.

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THE MEL WEIR CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

1.5 Resources expended

Expenditure and liabilities are recognised on an accruals basis as soon as there is a legal or constructive obligation committing the Charitable Trust to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Charitable expenditure comprises those costs incurred by the Charitable Trust in the delivery of its activities for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Where the Charitable Trust gives a grant with performance conditions for its payment, being a specific level of service or output to be provided, such grants are only recognised in the Statement of Financial Assets once the recipient of the grant has provided the specified service or output.

Grants payable without performance conditions are only recognised in the accounts when a commitment has been made and there are no conditions to be met relating to the grant which remain in the control of the Charitable Trust.

Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examiners fees and costs linked to the strategic management of the Charitable Trust.

All costs are allocated between the expenditure categories of the Statement of Financial Assets on a basis designed to reflect the use of the resource. Costs relating to a particular activity are allocated directly, others are apportioned on an appropriate basis e.g. floor areas, per capita or estimated usage as determined by the Trustees.

1.6 Investments

Fixed asset investments in quoted shares, traded bonds and similar investments are valued initially at cost and subsequently at fair value (their market value) at the year end. Any gains or losses on revaluation are taken to the Statement of Financial Activities.

1.7 Cash and cash equivalents

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

1.8 Financial instruments

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

Financial instruments are recognised in the Balance Sheet once the Charitable Trust becomes party to the contractual provisions of the instrument.

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

Debtors and cash at bank

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

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THE MEL WEIR CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

1 Accounting policies

(Continued)

Creditors and provisions

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

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

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

Derecognition of financial liabilities

Financial liabilities are derecognised when the Charitable Trusts contractual obligations expire or are discharged or cancelled.

1.9 Funds

The endowment capital fund represents the cost of investments as modified for realised and unrealised investment gains. The only costs charged against this fund are professional charges in respect of the investments.

The income fund is unrestricted and handles all investment and other income, pays grants to charities and covers all management and administration costs.

2 Investment income

Income from listed investments
Interest receivable
2025
£
41,092
1,276
42,368
2024
£
38,164
1,040
39,204

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THE MEL WEIR CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

3 Total resources expended

Costs of generating funds
Investment management costs
Charitable activities
Grant funding of activities
Governance costs
Total
Governance costs comprise:
Womble Bond Dickinson (UK) LLP Fees
Independent Examiner's Fees
Administration fees
2025
£
6,267
36,000
5,340
47,607
4,200
1,140
-
5,340
2024
£
5,771
34,500
6,038
46,309
4,980
1,051
7
6,038

The above governance costs are charged to the Unrestricted fund.

Womble Bond Dickinson Wealth Limited received fees of £4,977 (2024 - £4,515) as a result of investment transactions by the Charitable Trust.

The independent examiner's remuneration constituted a fee to Philip Holt of £1,140 (2024 - £1,051).

4
Grants payable
Grants to institutions (11 grants):
Church of St Mary The Virgin
Northern Counties Children's Benevolent Society
St Oswald's Hospice
The Percy Headley Foundation
The Outward Bound Trust
Macmillan Cancer Support
Great North Air Ambulance
Northumbria Calver Trust - Kielder
Evening Chronicle Sunshine Fund
Marie Curie
Blyth Star Enterprises
Walking with the Wounded
Tall Ships Youth Trust
Hospice Care North Northumberland
2025
£
5,000
5,000
5,000
5,000
2,500
2,500
2,500
2,500
-
2,500
-
1,000
-
2,500
36,000
2024
£
5,000
5,000
2,500
5,000
2,500
2,500
2,500
2,500
2,500
2,500
1,000
-
1,000
-
34,500

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THE MEL WEIR CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

5 Trustees

None of the Trustees (or any persons connected with them) received any remuneration during the year or prior year.

Robert Alexander Dickinson is a partner in the firm of Womble Bond Dickinson (UK) LLP which acts as the legal adviser to and administers the Charitable Trust. All fees paid to Womble Bond Dickinson (UK) LLP are included within note 3 above.

6 Employees

There were no employees during the year.

7 Fixed asset investments

Cash or cash
Listed
Total
equivalents investments
2025
£
£
£
Market value at 6 April 2024
2,644
953,532
956,176
Acquisitions at cost
4,949
188,404
193,353
Disposal at market value
(6,267)
(180,350)
(186,617)
Net gains /(losses) on revaluation of investment assets
-
(174)
(174)
Market value at 5 April 2025
1,326
961,412
962,738
Historical cost:
At 5 April
806,658
Total
2024
£
912,942
6,794
(6,575)
43,015
956,176
815,070

All of the above fixed asset investement are on UK listed Unit Trusts trading in the London Stock Exchange.

The valuation of investments prepared by the investment manager as at 5 April 2025 gives the following allocation of investments by market value which are held:

UK Equity
UK Small Capital Equity
European Equity
Money Market cash
Overseas Equity
Cash
Other assets
2025
£
739,657
81,120
73,931
14,265
32,174
1,326
20,265
962,738
2025
%
76.83
8.43
7.68
1.48
3.34
0.14
2.10
100.00
2024
£
624,156
139,773
87,135
18,805
34,552
2,644
49,111
956,176
2024
%
65.28
14.62
9.11
1.97
3.60
0.28
5.14
100.00

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THE MEL WEIR CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

8
Debtors
Dividends due
9
Creditors: amounts falling due within one year
Grants payable
Accruals
10
Financial instruments
Financial assets measured at fair value
Financial assets measured at amortised cost
Carrying amount of financial liabilities
Financial liabilities measured at amortised cost
Financial assets measured at fair value comprise fixed assets investments.
Financial assets measured at amortised cost comprise cash at bank.
Financial liabilities measured at amortised cost comprise accruals.
2025
£
36
2025
£
10,000
1,050
11,050
Total
2025
£
962,738
29,774
992,512
11,050
2024
£
3,057
2024
£
5,000
960
5,960
Total
2024
£
956,176
24,635
980,811
5,960
11
Analysis of net assets between funds
Unrestricted
Endowment
funds
funds
£
£
Fund balances at 5 April 2025 are represented by:
Investments
-
962,738
Current assets
41,550
(8,720)
Creditors: amounts falling due within one year
(11,050)
-
27,480
954,018
Total
2025
£
962,738
29,810
(11,050)
981,498
Total
2024
£
956,176
27,693
(5,960)
977,909

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THE MEL WEIR CHARITABLE TRUST

NOTES TO THE ACCOUNTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2025

12 Statement of unrestricted funds - current year

Balance at
6 April 2024
£
Endowment funds
951,456
Unrestricted funds
26,452
977,908
Statement of unrestricted funds - prior year
Balance at
6 April 2023
£
Endowment funds
914,222
Unrestricted funds
27,786
942,008
Gains/
Balance at
Income Expenditure
(Losses) 5 April 2025
£
£
£
£
-
(6,267)
8,829
954,018
42,368
(41,340)
-
27,480
42,368
(47,607)
8,829
981,498
Gains/
Balance at
Income
Expenditure
(Losses) 5 April 2024
£
£
£
£
-
(5,771)
43,005
951,456
39,204
(40,538)
-
26,452
39,204
(46,309)
43,005
977,908

13 Funds

The permanent endowment fund represents those assets which must be held permanently by the Charitable Trust, principally investments. Income arising on the permanent endowment fund can be used in accordance with the objects of the Charitable Trust and is included as unrestricted income.

Unrestricted funds comprise those funds which the Trustees are free to use in accordance with the charitable objects.

14 Related parties

All transactions with the Trustees are carried out on an "arms length" basis. There are no such transactions in the current year or prior year.

15 Post balance sheet events

The Charity has sufficient free reserves to continue funding the expected grant awards to beneficiaries and, should the need arise, these awards can be flexed accordingly, so that the long-term viability of the charity remains unchanged.