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2025-04-05-accounts

Charity number: 1085041

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2025

Trustees M.N.B Thompson
V. Thompson
I. Thompson
S. Hinchliffe
A. Thompson
L. Thompson
M. Thompson
Charity registered
number

Principal office





Accountants







Bankers





Solicitors






1085041
Lubenham Lodge Farm
Lubenham
Market Harborough
Leicestershire
LE16 9TE
WR Partners
Chartered Accountants
Belmont House
Shrewsbury Business Park
Shrewsbury
Shropshire
SY2 6LG
LLoyds TSB
25 High Street
Ringwood
Hampshire
BH24 1BD
MFG Solicitors
Padmore House
Hall Court
Hall Park Way
Town Centre
Telford
TF3 4LX

Page 1

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025

The Trustees present their annual report together with the financial statements of the Charity for the period from 6 April 2024 to 5 April 2025.

Objectives and activities

a. Policies and objectives

The Trustees shall hold the trust fund and its income upon the following trusts:

(i) To pay or apply the income, and if and when the Trustees in their absolute direction so think fit the whole or any parts of the capital of the trust fund to or for such charity or charities or for such charitable purpose or purposes as the Trustees shall from time to time in their absolute discretion determine.

(ii) Notwithstanding the trusts in clause i, the Trustees may from time to time during the period of 21 years from the date of the deed if they in their absolute discretion think fit, accumulate the whole or any part of the income of the trust fund by investing the same and resulting income therefrom in any manner hereinafter authorised as an accretion to the capital of the Trust fund and as one fund with such capital for all purposes but without prejudice to their right to apply the whole or any part of such accumulated income in any subsequent year if the same were income arising in the then current year.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Main activities undertaken to further the Charity's purposes for the public benefit

The Charity awards grants on the basis of applications received and reviewed against specific criteria and objectives set by the Trustees. These are often in relation to education and human and animal welfare.

In carrying out their duties, the Trustees have had due regard for the Charity Commission's revised guidance in respect of public benefit.

Achievements and performance

a. Main achievements of the Charity

During the year, the Charity awarded grants of £88,448 (2024: £53,945).

In 2015 the Charity merged with Leicestershire First Limited, a Charitable Company which The Maurice & Vivien Thompson Charitable Trust funded from its inception. The two charities have overlapping objectives and the Trustees of The Maurice & Vivien Thompson Charitable Trust intend to continue to promote the objectives of Leicestershire First Limited.

b. Investment policy and performance

The Trustees ensure that funds are invested in line with the objects of the Charity as noted above. Investments are held in an independently managed portfolio. During the year, the investments generated income of £53,980 (2024: £92,718).

Page 2

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

The Trustees are intending to build up the expendable endowment fund as circumstances allow and therefore to increase the regular investment income to enable grants to be made each year.

The total funds at the year end were £2,986,165 (2024:£3,219,609) of which £2,625,869 (2024:£2,828,159) were made up of endowment funds.

The free reserves of the Charity at the year end were £360,296 (2024: £390450) which are represented by the unrestricted funds.

Structure, governance and management

a. Constitution

The Maurice & Vivien Thompson Charitable Trust is a registered charity, number 1085041, and is constituted under a Trust deed.

b. Methods of appointment or election of Trustees

There shall be at least three Trustees. Every future Trustee shall be appointed by a resolution of the Trustees passed at a special meeting. The Trustees shall hold at least two ordinary meetings in each year.

c. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

The Trustees are intending to build up the expendable endowment fund as circumstances allow and therefore to increase the regular investment income to enable grants to be made each year.

Page 3

THE MAURICE & VIVIEN THOMPSON 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).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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 order of the members of the board of Trustees and signed on their behalf by:

................................................

M.N.B Thompson

Date:

Page 4

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2025

Independent Examiner's Report to the Trustees of The Maurice & Vivien Thompson Charitable Trust ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent Examiner's Statement

Your attention is drawn to the fact that the Charity has prepared the accounts 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

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:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed: T Lunt WR Partners Chartered Accountants Shrewsbury

Dated: 01/12/2025

BA (Hons) FCCA MTPI

Page 5

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Note
Income and endowments from:
Donations and legacies
3
Investments
4
Total income and endowments
Expenditure on:
Raising funds
5
Charitable activities
Total expenditure
Net (expenditure)/income before net
(losses)/gains on investments
Net (losses)/gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2025
£
9,600
53,980
63,580
-
94,734
94,734
(31,154)
-
(31,154)
391,450
(31,154)
360,296
Endowment
funds
2025
£
-
-
-
26,261
-
26,261
(26,261)
(176,029)
(202,290)
2,828,159
(202,290)
2,625,869
Total
funds
2025
£
9,600
53,980
63,580
26,261
94,734
120,995
(57,415)
(176,029)
(233,444)
3,219,609
(233,444)
2,986,165
Total
funds
2024
£
-
92,718
92,718
22,270
59,748
82,018
10,700
539,824
550,524
2,669,085
550,524
3,219,609

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 8 to 17 form part of these financial statements.

Page 6

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

BALANCE SHEET AS AT 5 APRIL 2025

2025 2025 2024
Note £ £
Fixed assets
Investments 10 2,976,884 3,200,983
2,976,884 3,200,983
Current assets
Debtors 11 - 417
Cash at bank and in hand 13,241 21,849
13,241 22,266
Current liabilities
Creditors: amounts falling due within one
year 12 (3,960) (3,640)
Net current assets 9,281 18,626
Total assets less current liabilities 2,986,165 3,219,609
Net assets excluding pension asset 2,986,165 3,219,609
Total net assets 2,986,165 3,219,609
Charity funds
Endowment funds 13 2,625,869 2,828,159
Restricted funds 13 - -
Unrestricted funds 13 360,296 391,450
Total funds 2,986,165 3,219,609

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

................................................

M.N.B Thompson

Date:

The notes on pages 8 to 17 form part of these financial statements.

Page 7

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1. General information

The Maurice & Vivien Thompson Trust is a charitable company, limited by guarantee and incorporated in England and Wales. The members of the charity are the trustees named on page 1 of these accounts. In the event of the charitable company being wound up, the liability in respect of the guarantee is limited to £1 per member of the charitable company.

2. Accounting policies

2.1 Basis of preparation of financial statements

The 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 Charities SORP (FRS 102) published 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 Maurice & Vivien Thompson Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

After making enquires, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. The Charity therefore continues to adopt the going concern basis in preparing its financial statements.

2.3 Income

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

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 8

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

2. Accounting policies (continued)

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.6 Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at rates of exchange ruling at the reporting date.

Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction.

Exchange gains and losses are recognised in the Statement of financial activities.

2.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Investments held as fixed assets are shown at cost less provision for impairment.

Page 9

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

2. Accounting policies (continued)

2.8 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.9 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.10 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

2.11 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.12 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

2.13 Expendable Endowment

The expendable endowment fund represents capital donations received by the charity, which are to be held to produce income to fund charitable donations. The trustees have the power to determine that the fund itself be spent if necessary.

Page 10

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

  1. Income from donations and legacies
Unrestricted Total Total
funds funds funds
2025 2025 2024
£ £ £
Donations 9,600 9,600 -
  1. Investment income
Unrestricted
funds
2025
£
Dividends
51,559
Interest received
2,421
53,980
Total 2024
92,718
Total
funds
2025
£
51,559
2,421
53,980
92,718
Total
funds
2024
£
87,117
5,601
92,718
  1. Investment management costs
Investment management fees
Total 2024
Endowment
funds
2025
£
26,261
22,270
Total
funds
2025
£
26,261
22,270
Total
funds
2024
£
22,270

Page 11

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

6. Analysis of grants

Grants payable
Total 2024
Grants to
Institutions
2025
£
88,448
53,945
Total
funds
2025
£
88,448
53,945
Total
funds
2024
£
53,945

The Charity has made the following material grants to institutions during the year:

Name of institution
Save the Children
Allerton Reaserch & Education Trust
Choose Love (Prism)
Disasters Emergency Committee
The Koestler Trust
British Heart Foundation
Give Directly
Medicines Sans Frontiers
Northamptionshire Health Charitable Fund
Trussell Trust
Whitley Fund for Nature
Leicester Catherdral
Koestler Trust
Cancer Research UK
National Archive Trust
Plum Turner Charitable Foundation
British red Cross Gaza
Whitley Animal Protection Trust
Nevil Holt
Cure Parkinsons
Other grants to institutions
2025
£
-
-
-
-
-
-
-
-
59,600
-
5,000
730
1,000
1,100
2,000
5,000
4,000
-
3,199
3,620
85,249
3,199
88,448
2024
£
11,000
6,500
6,000
5,000
3,250
2,000
2,000
2,000
-
2,000
2,000
1,230
-
-
-
-
-
1,000
1,000
-
44,980
8,965
53,945

Page 12

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

7. Analysis of expenditure by activities

Grants made in the year
Direct costs
Support costs
Total 2024
Activities
undertaken
directly
2025
£
-
1,949
-
1,949
1,580
Grant
funding of
activities
2025
£
88,448
-
-
88,448
53,945
Support
costs
2025
£
-
-
4,337
4,337
4,223
Total
funds
2025
£
88,448
1,949
4,337
94,734
59,748
Total
funds
2024
£
53,945
1,580
4,223
59,748

Analysis of direct costs

For Ex movement
Total 2024
Analysis of support costs
Professional Fees
Total 2024
Activity 2
2025
£
1,949
1,580
Activity 3
2025
£
4,337
4,223
Total
funds
2025
£
1,949
1,580
Total
funds
2025
£
4,337
4,223
Total
funds
2024
£
1,580
Total
funds
2024
£
4,223

Page 13

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

8. Independent examiner's remuneration

The independent examiner's remuneration amounts to an independent examiner fee of £1,245 (2024 - £1,140), and accounts preparation and annual returns of £2,715 (2024 - £2,490).

9. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2024 - £NIL).

During the year ended 5 April 2025, no Trustee expenses have been incurred (2024 - £NIL).

10. Fixed asset investments

Cost or valuation
At 6 April 2024
Additions
Disposals
Revaluations
At 5 April 2025
Net book value
At 5 April 2025
At 5 April 2024
Listed
investments
£
3,138,906
354,684
(221,221)
(340,155)
2,932,214
2,932,214
3,138,906
Other fixed
asset
investments
£
62,077
-
(17,407)
-
44,670
44,670
62,077
Total
£
3,200,983
354,684
(238,628)
(340,155)
2,976,884
2,976,884
3,200,983

Page 14

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

11. Debtors

Due within one year
Prepayments and accrued income
Creditors: Amounts falling due within one year
Accruals and deferred income
2025
£
-
-
2025
£
3,960
2024
£
417
417
2024
£
3,640

12. Creditors: Amounts falling due within one year

Page 15

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

13. Statement of funds

Statement of funds - current year

Balance at 6 Balance at 6 Gains/ Gains/ Balance at 5
April 2024 Income Expenditure (Losses) April 2025
£ £ £ £ £
Unrestricted funds
General Funds - all funds 391,450 63,580 (94,734) - 360,296
Endowment funds
Endowment Fund 2,828,159 - (26,261) (176,029) 2,625,869
Total of funds 3,219,609 63,580 (120,995) (176,029) 2,986,165
Statement of funds - prior year
Balance at Gains/ Balance at
6 April 2023 Income Expenditure (Losses) 5 April 2024
£ £ £ £ £
Unrestricted funds
General Funds - all funds 358,480 92,718 (59,748) - 391,450
Balance at Gains/ Balance at
6 April 2023 Income Expenditure (Losses) 5 April 2024
£ £ £ £ £
Endowment funds
Endowment Fund 2,310,605 - (22,270) 539,824 2,828,159
Total of funds 2,669,085 92,718 (82,018) 539,824 3,219,609

Page 16

THE MAURICE & VIVIEN THOMPSON CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

14. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Fixed asset investments
351,015
Current assets
13,241
Creditors due within one year
(3,960)
Total
360,296
Endowment
funds
2025
£
2,625,869
-
-
2,625,869
Total
funds
2025
£
2,976,884
13,241
(3,960)
2,986,165

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2024
£
2,828,159
-
-
2,828,159
Endowment
funds
2024
£
372,824
22,266
(3,640)
391,450
Total
funds
2024
£
3,200,983
22,266
(3,640)
3,219,609

15. Related party transactions

During the year there were two related party transactions. The Charity recieved £9,600 from Maurice Thompson (Trustee) (2024:£NIL) and donated £5,000 to the Whitley Fund for Nature, Vivien Thompson (Trustee) has a close family relative who is a Trustee of the Whitley Fund for Nature (2024: 2,000)

Page 17