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2025-04-05-accounts

Charity number 1081124

THE TUIXEN FOUNDATION

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED5 APRIL 2025

THE TUIXEN FOUNDATION

ANNUAL REPORT AND FINANCIAL STATEMENTS CONTENTS

Page
Reference and administration details 1
Trustees’ report 2-4
Auditor's report 5-7
Statement of Financial Activities 8
Cash flow statement 9
Balance sheet 10
Notestotheaccounts 11-16

1

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THE TUIXEN FOUNDATION TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED5 APRIL 2025

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees

P Clements S J Englander T G Englander W D Englander LA Kroll S M Rosefield

Charity Registration Number

1081124

Principal Address c/o Coutts & Co. 440 Strand London EC4R 1AG

Website

Auditors

Begbies Chartered Accountants Unit 14, Park Barn, Evegate Business Park, Smeeth, Ashford TN25 6SX

Solicitors

Bryan Cave Leighton Paisner LLP Adelaide House, London Bridge, London EC4R 9HA

Investment Advisors and Bankers Coutts & Co. 440 Strand London EC4R 1AG

2

THE TUIXEN FOUNDATION TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED5 APRIL 2025

The Trustees present their annual report and audited financial statements for the year ended 5 April 2025. These have been prepared under the provisions of the Statement of Recommended Practice (“SORP”) “Accounting and Reporting by Charities” effective from January 2019. The financial statements comply with all other statutory requirements and the requirements of the Charity’s governing document

Objectives and activities for the public benefit

The Charity was created by a deed dated 5 April 2000.

The objective of the Charity is to apply, at the Trustees’ discretion, the capital and income to such charitable purposes, charitable institutions or foundations as the Trustees shall select.

The Charity is a grant making charity which derives the bulk of its income from investments.

Grant making policy

It is the Trustees’ normal policy not to make grants to individuals but to make grants to registered charities, or to hospitals and schools and similar charitable institutions.

Investment policy

The Charity’s investment policy is primarily to maintain a balance of income and capital growth. The Trustees are pleased with this year’s investment performance given the challenging economic environment. The investments are positioned for longer term growth and therefore volatility is accepted in the short term.

The Trustees have complied with their duty in Section 17(5) of the 2011 Charities Act to have due regard to public benefit guidance published by the Charity Commission.

Structure, governance and management

The Charity is administered by the Trustees. A Trustee may be appointed or discharged by a resolution of a meeting of Trustees. A skills audit of the Trustee board is discussed annually. Trustees are recruited as required. Induction training is given to all new trustees.

The Trustees meet 3-4 times a year to consider reports from their investment advisers and proposals for distributions to beneficiaries.

:

The Trustees are considered to be the key management personnel of the Charity and are not remunerated for their role.

Achievements and performance

The Trustees consider the Charity has continued to achieve its objectives and has maintained a consistent level of donations as reported above. The Trustees are satisfied with the performance of the Charity.

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3

THE TUIXEN FOUNDATION TRUSTEES’ ANNUAL REPORT FOR THE YEAR ENDED5 APRIL 2025

Financial review

The statement of financial activities shows a deficit of £2,702,005 for the year (2024: surplus of £7,532,543). The deficit before investment gains and losses was £271,131, compared to a deficit in 2024 of £433,494. The balance sheet shows a reduction in the total funds to £65,821,488 (2024: £68,523,493). The decrease in funds is primarily the result of net unrealised and realised losses of £2,430,874 on the Charity’s investments.

Reserves policy

The Trustees are satisfied that the current level of unrestricted funds is more than sufficient to meet day to day needs and likely commitments. The Trustees consider that its investments are held for the longer term in order to provide income from which grants will be awarded.

Fundraising

The Charity has not made any fundraising appeals to the general public during the year and is unlikely to do so in the future. There has been no outsourced fundraising via professional fundraisers or other third parties and as a result the Charity is not registered with the fundraising regulator and received no fundraising complaints in the year.

Plans for future periods

The Trustees intend the Charity to continue to pursue its charitable objects, continue its investment strategy and distribute income generated in the form of grants to charities.

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).

The 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 period. In preparing these financial statements, the Trustees are required to:

4

THE TUIXEN FOUNDATION TRUSTEES’ ANNUAL REPORT

FOR THE YEAR ENDED5 APRIL 2025

The Trustees are responsible for keeping proper accounting records which 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 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.

Disclosure of information to auditors

Each of the persons who is a trustee at the date of approval of this report confirms that:

nv \ , , This report was approved by the Trustees on 27 November 2025 and signed on their behalf:

Tah Nefawes

Trustee

5

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE TUIXEN FOUNDATION

Opinion

We have audited the financial statements of The Tuixen Foundation for the year ended 5 April 2025 which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder. We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the Trustees’ Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

6

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE TUIXEN FOUNDATION

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees for the financial statements

As explained more fully in the trustees’ responsibilities statement set out on page 3, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the charity and the environment in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to charity law, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as Charities Act 2011 and the Charities SORP.

7

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE TUIXEN FOUNDATION

We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journals entries and management bias in certain accounting estimates and judgements such as valuation of the unlisted investments. Audit procedures performed by the engagement team included:

e Inspecting correspondence with regulators and tax authorities;

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with section 144 of the Charities Act 2011 and regulations made under section 154 of that Act. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an Auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity’s trustees as a body for our audit work, for this report, or for the opinions we have formed.

_Prnc_eath _

Daniel Valentine ACA

Senior Statutory Auditor

Begbies Chartered Accountants Statutory Auditors Unit 14, Park Barn Evegate Business Park Smeeth, Ashford TN25 6SX

1 December 2025

8

THE TUIXEN FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 5 APRIL 2025

Expendable Expendable
Endowment General Total Endowment General Total
Notes Fund Fund 2025 Fund Fund 2024
£ £ £ £ £ £
Income from:
Investments 2 - 1,373,398 1,373,398 - 1,163,283 1,163,283
Total income - 1,373,398 1,373,398 - 1,163,283 1,163,283
Expenditure on:
Raising funds
- investment management fees 314,214 - 314,214 282,930 - 282,930
Charitable activities
-grants payable 3&5 - 1,264,000 1,264,000 - 1,243,000 1,243,000
-support&governance costs 3&6 - 66,315 66,315 - 70,847 70,847
Totalexpenditure 314,214 1,330,315 1,644,529 282,930 1,313,847 1,596,777
Net expenditure beforegains and losseson
investmentassets (314,214) 43,083 (271,131) (282,930) (150,564) (433,494)
Net (losses)/gainson investment assets (2,430,874) - (2,430,874) 7,966,037 - 7,966,037
Net (expenditure)/income (2,745,088) © 43,083 (2,702,005) 7,683,107 (150,564) 7,532,543
Transfers
Transfers between funds - - - (149,503) 149,503 -
Netmovement infunds (2,745,088) 43,083 (2,702,005) 7,533,604 (1,061) 7,532,543
Reconciliation of Funds
Total Funds at6 April 2024 68,523,493 - 68,523,493 60,989,889 1,061 60,990,950
TotalFundsat5April2025 65,778,405 43,083 65,821,488 68,523,493 - 68,523,493

All amounts relate to continuing activities The Notes to the Accounts form part of the Financial Statements

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9

THE TUIXEN FOUNDATION

STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED 5 APRIL 2025

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|||||||||||| |---|---|---|---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Cash flows from|operating|activities|(1,643,298)|(1,563,590)| |Cash|flows from|investing|activities| |Dividends|and|interest|from|investments|1,373,398|1,163,283| |Purchase|of investments|(31,775,096)|(22,762,518)| |Unlisted|investments|repayment|486,339|25,000| |Proceeds|from|the|sale|of|investments|30,530,573|25,001,026| |Net|cash|generated from|investing|activities|615,214|3,426,791| |Change|in|cash|and|cash|equivalents|in|the|year|(1,028,084)|1,863,201| |Cash|and|cash|equivalents|at the|beginning|of the|year|2,975,152|1,111,951| |Cash|and|cash|equivalents|at the end|of the|year|1,947,068|2,975,152| |NOTES TO|THE|STATEMENT|OF|CASH|FLOWS| |Reconciliation|of|net|income|to|net|cash|flow from|operating|activities| |Net|(expenditure)/income|for the year|(2,702,005)|7,532,543| |Net|losses/(gains)|on|investments|2,430,874|(7,966,037)| |Decrease/(increase)|in|debtors|530|26,675| |Increase/(decrease)|in|creditors|701|6,512| |Dividends|and|interest|(1,373,398)|(1,163,283)| |Net|cash|used|in|operating|activities|(1,643,298)|(1,563,590)| |Analysis|of cash|and|cash|and|cash|equivalents| |Cash|at|bank|1,520,653|1,296,960| |Cash|held|in|investments|426,415|1,678,192| |Cash|and|cash|equivalents|1,947,068|2,975,152| |Change|in cash|and|cash|equivalents|in the year|(1,028,084)|(1,642,784)|

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10

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THE TUIXEN FOUNDATION

BALANCE SHEET

AS AT 5 APRIL 2025

Notes 2025 2024
£ £ £ £
Fixed assets
Investments
- Listed investments 7 63,069,593 64,724,046
- Unlisted investments 8 884,228 902,465
- Cash held in portfolio 426,415 1,678,192
64,380,236 67,304,703
Current assets
Cash at bank 1,520,653 1,296,960
Debtors 9 10,848 11,378
1,531,501 1,308,338
Creditors: amounts fallingduewithinoneyear 10 (90,249) (89,548)
Net current assets 1,441,252 1,218,790
Net assets 65,821,488 68,523,493
Represented by:
Unrestricted Funds
ExpendableEndowment Fund 65,778,405 68,523,493
General Fund 43,083 -
Total Funds 11&12 65,821,488 68,523,493
i
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\ApProved|by the Trustees on 27 November 2025

N\ \WN Paul|Clements Trustee

The Notes to the Accounts form part of the Financial Statements

11

THE TUIXEN FOUNDATION

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NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED5 APRIL 2025

Basis of preparation and assessment of going concern

The accounts have been prepared in accordance with 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) - (Charities SORP FRS 102), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes. The financial statements are presented in sterling and are rounded to the nearest pound.

The charity constitutes a public benefit entity as defined by FRS 102.

The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern.

Fund accounting

The Unrestricted General Fund is available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

The Expendable Endowment Fund represents the value of the charity’s portfolio of investments, both realised and unrealised.

Income

Income from investments is included, together with the related tax credit, in the income and expenditure account on the accruals basis.

Interest on funds held on deposit is included upon notification of the interest paid or payable by the bank.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

All expenditure is accounted for on an accruals basis. All expenses, including support costs and governance costs, are allocated or apportioned to the applicable expenditure headings in the statement of financial activities.

Grants payable are payments made to third parties in the furtherance of the charitable objects of the charity. In the case of an unconditional grant offer, this is accrued once the recipient has been notified of the grant award. Grant awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the Trust.

Irrecoverable VAT is charged against the expenditure heading for which it was incurred.

The costs of raising funds comprise the investment managers’ fees and the cost of advice relating to investment management.

Expenditure on charitable activities includes grants payable and support and governance costs.

12

2

THE TUIXEN FOUNDATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED5 APRIL 2025

Financial instruments

Financial assets such as cash and debtors are measured at the present value of the amounts receivable, less an allowance for the expected level of doubtful receivables. Financial liabilities are measured at the present value of the obligation

Fixed asset investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their market value as at the balance sheet date using the closing quoted market price.

Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are recognised in the statement of financial activities.

All gains and losses are taken to the statement of financial activities as they arise. Realised gains and losses on investments are calculated as the difference between sales proceeds and their opening carrying value or their purchase value if acquired subsequent to the first day of the financial year. Unrealised gains and losses are calculated as the difference between fair value at the year end and their carrying value. Realised and unrealised investment gains and losses are combined in the statement of financial activities.

Critical estimates and judgments

The Trustees considers that the valuation of social investments is a key estimate. The Trustees consider the valuation and recoverability of its social investments annually and any impairment required.

Investment income 2025 2024
£ £
Interest received
Interest on cash deposits 55,553 47,956
Other interest 10,891 8,684
Sundry income - 576
66,444 41,848
Quoted investment income __1,306,954 1,106,067
1,373,398 1,147,915
Expenditure on charitable activities 2025 2024
£ £
Grants payable (see note 5) 1,264,000 1,243,000
Support and governance costs (see note 6) 66,315 70,847
1,330,315 1,313,847

3

13

THE TUIXEN FOUNDATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

4 Staff costs, Trustees remuneration and expenses

The charity has no employees.

During the year, no Trustee received any remuneration or benefits in kind (2024: £nil). No trustees received reimbursement of expenses in the year (2024: fnil)

5

Charitable grants payable

Charitable grants payable
2025 2024
£ £
1625 Independent People 125,000 50,000
Access Project, The 42,000 50,000
Action Foundation 27,000 35,000
Ascension Eagles Cheerleaders 20,000 20,000
Bloomsbury Football Foundation 27,000 35,000
Bristol Hospitality Network 15,000 15,000
Bristol University 28,000 28,000
Chance UK 42,000 50,000
CompanyThree Theatre 25,000 40,000
Cranfield Trust 30,000 -
Disasters Emergency Committee 10,000 -
Empire FightingChance 40,000 40,000
Fight for Peace International 53,000 60,000
Football Beyond Borders 50,000 50,000
Go Beyond Charity 32,000 40,000
Green LightTrust 35,000 10,000
Groundswell 35,000
Impetus -The Private Equity Foundation 105,000 110,000
Into University 63,000 70,000
Jewish Care 25,000 25,000
Kennedy Memorial Fund 25,000 25,000
Kids Inspire 40,000 50,000
Learn to Love to Read 10,000 10,000
National Theatre 10,000 -
New Philanthropy Capital 30,000 40,000
Refugee Education 30,000 -
Resurgo Trust 60,000 70,000
Richard House Hospice - 60,000
Royal National Theatre - 10,000
Shannon Trust 32,000 40,000
Storybook Dads 10,000 10,000
The Tutor Trust 60,000 60,000
Transforming LivesforGood (TLG) Ltd 60,000 70,000
Winston’s Wish 63,000 70,000
World Jewish ReliefDisasterAppeal 5,000 -
1,264,000 1,243,000

14

THE TUIXEN FOUNDATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

6 Support and governance costs 2025 2024
£ £
Support costs
Administration and secretarial 50,263 56,334
Consultancy 3,000 1,000
Bank charges 4,052 5,113
Governance costs
Audit and accountancy 9,000 8,400
Total 66,315 70,847
7 Quoted Investments
2025 2024
Market value £ £
At 6 April 2024 64,724,046 59,065,980
Additions at cost 31,631,887 22,616,803
Disposals at carryingvalue (29,964,944) (22,668,000)
Management fees paid direct from investments - -
Net gain on revaluation (3,321,396) 5,709,263
At 5 April 2025 63,069,593 64,724,046
Historical cost 56,761,946 52,513,626
Listed investments atfairvalue comprised: 2025 2024
£ £
Listed UK equities and unit trusts 4,232,984 2,968,674
Listed overseas equitiesand unit trusts 40,900,392 46,237,566
Listed bonds and high yield 11,641,501 8,735,941
Listed commodities 1,660,018 2,789,461
Alternative investments / property /thematicfunds 4,634,698 3,992,404
63,069,593 64,724,046
8 Unlisted investments
2025 2024
Carryingvalue £ £
At 6 April 2024 902,465 858,002
Additions at cost 143,209 145,715
Repayments ofcapital and accrued income (486,339) (25,000)
Net gain/(loss) on revaluation 324,893 (76,252)
At 5 April 2025 884,228 902,465
Historicalcost 992,185 1,153,357

15

THE TUIXEN FOUNDATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED5 APRIL 2025

Unlisted investments at fairvalue comprised: 2025 2024
£ £
Social investments 115,000 125,000
Private equity 769,228 777,465
884,228 902,465
OE
EE

The social investments held at year end relate to amounts provided to charitable organisations, Bristol Together and Thera Trust, to further their charitable objectives in line with the Foundation’s own objects. These investments generate interest at a rate of 5% and 7.25% respectively per annum and are recognised at cost less any accumulated impairment.

The private equity investments held at the year end relate to investments with Ananda Impact Futures and Bridges Evergreen. These investments are recognized at cost less any accumulated impairment.

9

10

11

Debtors 2025 2024
£ £
Accrued interest 8,848 9,378
Prepayments 2,000 2,000
10,848 11,378
Creditors: amounts falling due within one year 2025 2024
£ £
Accruals 90,249 89,548
90,249 89,548
Analysis of NetAssets Between Funds Expendable
Endowment General Total
Fund Fund 2025
£ £ £
Fixed assets investments 64,380,236 - 64,380,236
Cash at bank 1,477,570 43,083 1,520,653
Othercurrent assets (79,401) - (79,401)
At 5 April 2025 65,778,405 43,083 65,821,488
Expendable
Endowment General Total
Fund Fund 2024
£ £ £
Fixed assets investments 67,304,703 - 67,304,703
Cash at bank 1,296,960 - 1,296,960
Other current assets (78,170) - (78,170)
At5April2024 68,523,493 - 68,523,493

16

THE TUIXEN FOUNDATION

NOTES TO THE ACCOUNTS

FOR THE YEAR ENDED 5 APRIL 2025

12 Financial instruments 2025 2024
£ £
Financial assets
Financial assets measured at fairvalue through profit or loss 63,069,593 64,724,046
Financial assets measured at cost less impairment 884,228 902,465
Financial assets measured at amortised cost 1,957,916 2,986,530
65,911,737 68,613,041
Financial liabilities
Financial liabilitiesmeasuredatamortisedcost 90,249 89,548

Financial assets measured at fair value through profit or loss comprise listed investments, and other investments whose fair value can otherwise be measured reliably. Financial assets measured at cost less impairment comprise investments whose fair value cannot be measured reliably.

Financial assets measured at amortised cost comprise cash and accrued income. Financial liabilities measured at amortised costs comprises only of accruals.

13 Related Party Transactions

There were no related parties in the year or in the prior year.

14 Commitments

In addition to the grants included in expenditure during the year, the Trustees have authorised certain grants which are subject to the recipient fulfilling certain conditions. The total amount authorised to the end of 2025 but not accrued as expenditure at the year-end was £1,690,000 (2024: £1,664,000).

At the year-end the Trustees also had outstanding capital commitments of £893,324 (2024: £595,194) in respect of capital subscriptions to the private equity investments.