(hwity P£w"straith Flo. 1083281 IEt¥tsrMS& wa5) BROOME FAMILY CHARITABLE TRUST TRUSTEES, REPORT AND AUDITED ACCOUNTS FOR THE YEAR ENDED 28 FEBRUARY 2021
Chaitv W"Strat 1083281 IErpgi¥ndS wa$} BROOME FAMILY CHARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION Tru5tg9$ Mr A J Robir&)n Mr M J Lwesev Charlty Numb•r 1083281 PrI1paI Address 4 Clumber a05e Poynton Stockport Che5hsre SK12 IPG Audltors Oarke Nicklin LLP Chartered Account1$ & Re8iStered Aud¢tors Oarke Nicklin HDuse 8rooks Dri Cheadle Royal Business Park adle 0ShIre SK8 3TD
¥ity w"#rat No. 1083281 Iwa51 BROOME FAMILY CHARITABLE TRUST CONTENTS Page Report of the Trusiees Statement of Tfustees Responsibilit$ Independent Auditof's Rewrt Sratement of Financol ActNrtie5 Balan¢e Sheet Note5 to the Flnanctsl siaiement5
(haiiy "Strat No. 1083281 IEr%knd & wa51
BROOME FAMILY CHARITABLE TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED Z8 FEBRUARY 2021
The trusteespresent rheir report and atwurtsforthe pvioj en¢Sed Z8Febwary2021.
The accourrts have betn prewed in xcordance with thE acLT>UrtinR pc4Kies sd in note I to ihp acCt5 and
comply with the Charity's go/ernir% ticumpnt, the Chities kt Xsll the siarerent of Recommentjed Practice,
Ac£ounlin8 2nd Reporting by Charit., apalle to chafilS prepaiin8 r1r accounts in aCCordare wrth ihe
Finantial ReportinRStsndard ap[4llIÈ#) the UK aftl RewbfK ol Ireiind IFRS 102leffecti% ljanuary 2015.
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The Bfoome Family charitab Tiust wès estsblhed ih Febrry )W) by Ws Beryl Vthillaker as a trust érnllty. The
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Clwity 'tNIX Ir3281 IEnKtsnd & Wa) BROOME FAMILY CHARITABLE TRUST STATEMENT OF TRUSTEES RESPONSIBILrriES FOR THE YEAR ENDED 28 FEBRUARY 2021 The tslee5 are responsib for weparinÉihe Tw5tees' Report and thtf)arki1 ststemenis in accordance wrth applicable law and United King¢>m A£munt siaThdard5lUnited Kingdan Gralfyf Acopied kcountin8 Pfaciiiel The applicab io<hèrrts in Er8Lind and wales requires ihe Uustees to preparefinancialstatements for each liThancièl yeaf which pves a irueaThd fairviewof rhe siaieof affairsol the charrtyar¥J of rts iOrning resources and plicètith) of resource5 for that per. In preparin8ihe5e financial sLlltments. the trusieesare required to.. 1 Select Suitaba(cOUntI p(4e5 and app themcOr&erflv. bl Observ• the metwsaho pnrKipks in rhecharitsg)RP.. £1 Make Jud8effrtsand estimatesihat are 5¢•band prud•)L dl State ther¥0)litb ac(ourtinB standards haveb¢en f0lby, $jea ro anYdepr54St10Sed and explained In rhe fin4ncw151atemet)ts'. el Prepare the Ilnancwl statement50Da eeityi toncern bay5 wle$5 it is inapwow%iie t0pu1hatthe thJrity 11 continue in operation. The trustees afe responsib for keepin8accoJniing record5 IhJ¢ di%k)se th rea$ab èccurary at4nyTlme the linancrdl posiflon of the charity and themro ensure Ihat fi¢11 stalert¢S conwtywiih ¢he Charits kl 201I the Chariiy Ik<ounts and Rewtsi regu)n5 ahd the pItr¥i5$0ff the rules. Trya¥eaL40 responble for 5ale8uardln8 Iheasseis of chaiiry and heKe h)r iakir8 reaSornab$[ÉpS lor tts prevention and deteciktin of fraud ènd ¢xhei IFresu14rit*s.
th¥ity 'StIK No. 1083281 (Erqtsnd & wa51 BROOME FAMILY CHARITABLE TRUST INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE BROOME FAMILY CHARITABLE TRUST Cpinhin We have audited the finaniial siÈmentsol Fam4 charilaeTlS1 Ithe'tharItsb iwst'l forthe ended 28 February2021 ¥Yhich t¢preIheStaternen1 of Fi¢kMciil Actmlies. the Batsncesheeiand note5 to lfve fina11 slatemenis. includinga sumrrklry of swsftsrti a(¢ouMina rA)IKie% Thefinantial reporti fr•TrwDrk that s been 3pplied In their prepiratK>n ts aroltsble L4w aNI United r$00M Atcounting standards Iunited KIdtrM Generally Accepted Accouniin8PractKel- Thrs report is m 10 ihecharity's Tnjstees. as a toyy. in acctydancewirh SettK>n 144 Of the Chariis kt 2011 and the ¢¢8Ulatns made unthrsectiort 154 ofth3tAct. (r audii w?rkha5been urxlwken so that we my siaie 10 the Charit¢s frustee5 Ihose matteiswe arerequiredto statttothemin an aL110r,5 repori and f(x IOer purpose. To the fullestexient peimitted I, do notacceptor suMere5)nybIll1¥ loatyoi ¢Xhei than Ihe ChariVsTrustees asa b)dy. Ic4 our wdit wor, for thisreForL or fL¥ iheopink)n5we ha%formed. In our0pinn the financial slatètyonts.. a rrue aThJ tsir VI• ol ihe Charirvi affairs asat 28 February 2021 and of ir5 resources and of reSrceS. includin8ilS result. for iheyear then Lythd. have been properly prepar•d In atco¢darfe wih Unrted Kin8(k)mGenErallyA£cepted Accwnriry prxtxe,. lhd have been prepared in accofdance wirh ihe requirerrent50f IheChartiés A(12011. ilsfor opknl+J We coThJucted our a51¢ in acccdancewflh InierrbalDa1•ia1d5 ffiAuditini IUKIIISAS IUKII •nd •p1(ale law. Our respwsibilities undei Ihosesi•idaids are furthwdescribed #) the 4udiiors responsi1 fc the I11$ of Ihe lina(Kkil st3temenis sectn ol rewl. We ale Intskoderd of Ch¥rtab irust In a<COan(ewh ihe ethKal requirements thai are le1n1 io ouraudil ol rincial state1$ In ihe UK. includinR the FRC'S Ethical standard. ènd we have fullilkd ourothet eihal responsibilrts In at<Ofdance wrththese requirements. W• belve that the audii lden(e * h• obtèined 4 wlfK4ent and aA)rowkito a basis lor oji owion. Concluiloni r•l•tth to contttn We have nothiw EO report In iesF£I of Ihe folk)wiry m•ttets in re[))10 whKh the IS45 IUKI re4yirtusto report to you where.. the truslÈeS' useof the pSrecoTrwn b•sis olattountin¢ln thepreparaiI dthefw)anclstatements Is nc< 9WOWiate.' or the Irusiees have rgt do¢bsed in the financijl •ry hllntifitd materkil uncertaintie5 Ihat may casi $18nlficarl doubt about thÈ chèritrfs abilily 10 coiunue ro a&spt the8thnÉ concem ba515 of accouatin8f( perbd ol at a5( twelve fieffj ike daiewhen the financlsia1eMeoiS¥reJU1hO[1S@d for tssue. otherln1ornkn The irusiee5 ère responsib lor ihe other ithfofmatKn. The c4hei infor1rIK>n[(Trmprlses Ihe Infrxmaiion Included in Ihe •nyal rep[ othor ihan ihe fin¢ial stat¢montsand ow Reporr of the IndÈkndert ditO¢S thereon. Ir opinion ihe fInCl¥l9[atMÉntsoe$ffioi Cff•fEl rinformatind donot express/nyform of assuranee ¢LClUSiontheTeOn. In wnneCtI with owaudit of financol siateffnts, ow resp0thbIlitY1S to fead Iheorher inforrnatn •n¢ In dolng so, c(51derWlhe[ tk er InformatK)n rnatff1 vKon5isieni with Ihe firnanckil Statements orovr kni)wled8e obtained In rheart (Y otherwtse aPkaistobe nteriall{ mi451ated. If. based oft the wuk we h3¥ performed. we cOnde thai there 15 a mater%al misstaieTrffl ofthisother infofmJtw)ft. **are required to rÈkk)rt Ihat fail. Wt hè¥e noihin810 rewxt In Ihts rwrd.
(hwity No. l(W281 lE&rK Wa> Cplnlon on other m•ttw$ In our Opin. thsed on the Uthdertan thecour5eoftheoudr(." the Informati wven In the Reput Df theTnJstees forthe financ1 yebr forvthKh tl fin101 ststeftwisare Pfepared Is consi51ent ¥Yrth the financ1 statements.- and the Rewri el the Trusiees ha5 been prepared In a£cordarKewilh 1 fequirernen. M•tter4 on whkhwe ore iequlr•dt¢ r•port In light ol the kwwledge and understanding of thecharitable rrust and lls in the Coufseof the audit, we ha¥ Jentrfd mateiial rr•sstatements Int ReFQrt of1 Trvsiees. We have nothiw lo report in resppcrof rhe lolbwiw matters whtrèthp CharrtsAci 2011 ro]Ulfe5 US to iekwm to ytrJ 51. in our win1(.. adeouateac£trJntin8 re(ords ha¥Y en leo or retums a¢4uatefor ouravdit have nor been reoi from branc$ norvi%ite¢ byus.. or the financial statements are not in agree1 knith Iheateounting recofdsand rfLVOS.' or certan di5cknure501 Irusw, Femuneratp)ospecifd by laware no¢ wode", ot hève not ¢eceNed all the iThIrnatn and eXpL4n#n5 Y reouire forraudIt. Ra5pov1l•5 of trustws Asexaifftd mtre ful ITh the 5taiement ofTfusieesRessiLW11ts, Ihe trusthesaie reSpOltsfor the PfeparaiKJn ofthe finanua staieffrft5and lor b•n8sa¢tsfd they a trut and fair w, for such internal contrd as Ihe tiusteesdetermine i4 necèssary to en•We the preparath)n of finarfsal statertnts that ¥e free from mater1 missta¢eTrni. whether to fvau4y tyerroi. In pfepanns the finattrdl si•temErts, Ihe rrusieesare resp0r6lbfL¥ xsessin8 thèthtatrIe tru5Vs abrtlyto ontinue as a going con<ern. disclo1, a5applKab, motiers reL•ied to8¢tni concem and usin8 rhe goin8conrn basK ofa¢eouniin8 unle55 ihe Irusiees eithef InieThjtovnO upihechaniab IiUSt or toceaseoperatb)ns, or h•¥e no realtIC ahernaiwt bth lo do so. r rMpw4ltlllll•ilor th• •udltol th• finlrbcknl $affi•1 Our objective5 are ioot¢ain 8$ab atyJfaneeabour whetr fin101 st•iements asa WhOare free fvom mater1 missiattmenl, wheiher dw tofraud orerru. to tssue a Reportofthe Independent AL41¢that In<ludes Our ¢F4nvJn. Reasonab15urJIb4e LS • h%h e•01 4SSurance, IS noi i 8uaraiilee tli•i couC1ed in accordance with A$ IUKI will alwaysdeteri a material mtsstaiement Ylhen ft exist5. Missiemen¢5 can arise from Iraud or error and aie£onsidered mitr1 rf, IndidVa11V0F In the aweRaie. t toukl reasonab be ex&EcteO to influence e¢0Mle¢S ofusers tsken tsasisol ie IinaThoèl si&ement A lurther d(ri[lOn of ojr reS$111% lorthÈaudit olihe flnandalsiaieffnts l£tsiedon ihe Finan¢i41 Reportln8Cwncil'swebsrteat WV4w.frc.c&vVauditLysrespor6ibilit*s.Th6de5UlPti fm$ pail 01¢r Repon of the Independeni AudKors. Andrew Bagprt (Senr StatutoryAuditor lor 2nd on behf dclarke 14KWin LLP ChèrteiEd AicouniaNts indStarutoryAudiws Clarke Nicklin Hovse Brooks Drwe Cheadle Royal BUSI55 Park Cheaole CheshSre SK8 3TD
BROOME FAMILY CHARITABLE TRUSr STATEMENT OF FINANCIAL ACTIVITIES (INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 28 FEBRUARY 2021 Notm LlThrnstrkted Funds zou Tot Funds 2021 Totsl Funds 2020 IrKoMIpiG RESOiIKES Incomlrv4 r•sourc•slrom pner•I Gift Aid- 8rooiY MartaÉement Cth Limited ExCeptnI1 ILmds 5Éteid ?g).C 11.663 750.cm 6CI).00) IL663 2,242,766 Totsl Intomlw r•ww¢ 761.663 761.663 2.842.766 RE50VRCES EXPENDED Cost of Dn•r•tthi fvnds Cosis of generating volvThrary Unreallsed investrent 83ln 6Y 132.ts)31 144 17.6221 131C(131 131.3(Yg1 131.3091 NÉT INCOMING RÉSOVR¢ÉSAVAiIIBLE 791973 792.973 2,850,144 Ch•rtthbl••¢tlvlW# ChIritsb donatK)ns 519,500 519.500 625m) Governanc* costs 6.420 6,420 6,358 Tot•1 r•wurc•i •xwnd•d 494,611 494,611 623,981 METMOVEMENf IN FUNOS 267.053 267.053 2.218.785 Fvnd b3nceS broughi forward 4371,686 4371,686 2,152.901 TOTAL FUNOSCARRIED FORWARD 4.638.739 4.638.739 4.371.686
BROOME FAMILY CHARABLE TRUST BALANCE SHEET AS AT 28 FEBRUARY 2021 2021 2010 Note FIXEO ASSETS Investment5 LZ28.989 1,196,986 URREKf ASSÉTS Cèsh and bènk 3.411150 3.177,100 CREDITOIIS.. AmouNs du• wlthln on• y4r 2,4C¥) 2,41) TOTAL ASSEfs LESS CURREMT UABILITIES 4,638.739 4,371.686 THÉ FUNDS OF THE CHAWTY 4.638.739 4,371.686 TOIAL CHARITY FUNDS 4.638,739 4,371.686 011 BEHALF OF THE TRUSTEES Trustee r A Robin50n Date.. 31108/2021
BROOME FAMILY CHARThABLE TRUST NOTES TO THE FINANCIAL ATEmENTs FOR THE YEAR ENDED 28 FEBRUARY 2021 ACCOUNTIIIG POUCIES 8•51s ol prep•r•tkiTh The financial statements of the charity. which s a public benefit entity undÈr FRS 102, haye been prepared in accofdance wlth the Charfts SORP IFRS 1021'Accouniin8 and RepDrtin8 byCharilS." statement of Recommended Pr4crice èpplicèble to chariiS preparing their aciount5 in accordaTrte with the FtnancK41 Reporring 5tsndard èppFicab the UK and RepublK of Ifeland IFRS 1021 leffefiwe l Jènuary 20151.. FinaocialRepoftinÉ Stand31d 102 The Financial fteportln8 Standard applicable in the UK and AepiblK of Ireland. and IheCharnie5 Aci 2011. The finaoclal staiemenis have been prepared under the h15tWKII ¢05r Convenirt. The charity tsken advaniaie of the folkwi dist105ure exemptions in prepann8 ihese financia1 siaiemertis. as permitttd FRS 102'Thè Financial Reporrin8 Srandard applicable In the UK and republ of Ireland.: th¢ requ1MeThI$ of Setiion 7 Sl•t•mtnt of Cash Fknw the requlremèntof S•ctb)n 3 Finintfral StaremeThi PreSents1)n parègraph 3.17ldl.' the reouliemenrs ol Socilon 11 Fin4th¢i41 Insiruwnis pafaaraphs Ll.41lbl. 11.41lcl. 11.411el, 11.41in, 11.42, 11.44, 11.45, 11.47. 11.48(alliil. 11.48lallwl. 11.48lbl athd 11.481cl', the reqvirement ofsecfbn 33 Related Party DL4cbsure para8raph 33.7. IMl•Stment •u•ts Invesimnis are siated •i math•t v•lv. f¢•41isd •nO unrea115ed 83ins and bsses orb invesiments ar# d•alt with in th• S¢ai•m•nt Of Flnanci•l Acthffti4S. Incorn• Incomt Is reported 8ross, Isshown In detallon pa80 S as l)comln8 rÈsourtes. Donayons ind ilfts Donations and Kills art accounted for when the resources are receivable or when the chaflly'5 entitlement is le6ally enforceab, vlith the exceptn ol 8ifts in kind. Such gifis in kind include the transfer of èsseis from other chantie5 and or8anisatiorns, whlch are w shown In the Ilnanclal slalement5 due to It>e difficulty in Quantifyin8 and ¥aluin8 them. Expendltur• Cosis direcily reL4rin8 io ihe objeciJ¥s ol the chantyafe included in£ha¢itable activities.
BROOME FAMILY CHARITABLE TRUST NOTES TO THE FINANCIAL sfATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021 EXCEPnONALWNDS RECEIVED 2021 202¢ 83hk interest Tax Refund Mr5 B E Wlitt3k•r DK•ased 8.990 274 2,Z42,766 IL66$ 2,242,766 Exceptional fund5 recew In 2020 retsie loa tb7al di5trltvJlkn fvomfheesle ol Mrs 8 E Whiiiaker Deceased. TOTALRESOVRCtS EXPENDEO Ch•rlt•W• T•t•l 2021 Tpt•l 2020 Coth oli•n•r•tln¥hmd¥ C05t5 018eneralin8 wDluntary irfor Unreallsed investmem 8aln fj94 32.003 lJl.3C81 694 32m3 131.3091 244 7.622 Ch•rft•bh •etl¥lll 519,Xi) 519,500 625,Cl)O ¢Jov•rn•N• ACcoUntaV lees 2,400 2,520 1,500 2.52 23& 1,920 Fln•)¢ial exptrt's fee 519,5LK) 124.889 494,611 623,981 ThV5fEE5ANO EMPLoYets None of the tru5tÈe51oi èny pers(SCOnrCted withtheml rec•bYd any reffjunwJliM &JR the year. f+Jmty•r ol trust•w afvj •mpbyS The dvera8e monihly number of Iru51ee5dwirtF ytr*twas'. 2021 2020 TherE WPte nOeM¢?S dufin¥ihe year.
BROOME FAMILY CHARtrABLE TRusr NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2021 FIXED ASSET 1141ftSTPIENTS 2021 2020 Unlisted Inve5trent5- Parmenion Cao¥l Pannef5 Markei valve l March 2020 Additions Disposa Uniealised inv¢5tmen¢ 8airt 1,179,7 1.172.158 32,0)3 7.622 Market vae Z8 February 2021 1.111.783 ¥k79.780 Private company shère5 172,055 lop Ordinary shores held in Bioome Mana8emenl Co. limi 17,206 17.206 1.218,989 Ll96.986 ¢REDryO 2021 2020 tountancy lee accrual 2.4C 1,4 1400