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2022-03-31-accounts

Company Number: 4689391 Charity Number: 1096423

The Beacon Fellowship Charitable Trust T/A The Beacon Collaborative

Annual report and financial statements

For the year ended 31 March 2022

The Beacon Fellowship Charitable Trust Reference and administrative details

Trustees Paul Frederick Barry-Walsh OBE Matthew Bowcock CBE Catherine Isabelle Grum John Denis Nickson David Sheepshanks CBE DL Leonie Pascale Taylor Baroness Usha Prashar CBE PC Alison Gowman Company number 4689391 Charity number 1096423 Registered Office Warkworth, Weydown Road, Haslemere, Surrey GU27 1DS Principal place of business Working From_Southwark 32 Blackfriars Road London SE1 8PB Bankers CAF Bank 25 Kings Hill Avenue West Malling Kent ME19 4JQ

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The Beacon Fellowship Charitable Trust

Trustees’ report for the year to 31 March 2022

The trustees who are also directors of the charity for the purposes of the Companies Act 2006 are pleased to present their report together with the financial statements of the charity for the year to 31 March 2022.

The accounts have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the Charity’s Memorandum and Articles of Association, the Companies Act 2006 and the Statement of Recommended Practice ‘Accounting and Reporting by Charities’ (revised 2019).

Structure, Governance and Management

Legal status

The Beacon Fellowship Charitable Trust is a company limited by guarantee and a registered charity. The company was registered in England and Wales on the 6[th] March 2003 and gained charitable status on the 7[th] March 2003.

Governing Document

The Beacon Fellowship Charitable Trust is governed by its Memorandum and Articles of Association.

Trustees

The directors of the charitable company are also its trustees for the purpose of charity law. Throughout this report they are collectively referred to as the trustees.

On 16[th] September 2018 the previous sole member of the company, UK Community Foundations, resigned its membership and the directors of the company also became the members of the company.

The following individuals served as trustees during the period and to the date of this report:

Paul Frederick Barry-Walsh OBE
Matthew Bowcock CBE
Catherine Isabelle Grum (appointed June 2021)
John Denis Nickson
David Sheepshanks CBE DL
Leonie Pascale Taylor (appointed June 2021)
Baroness Usha Prashar CBE PC
Alison Gowman (appointed June 2022)

All trustees served for the full year unless otherwise indicated above.

The Trustees meet approximately every 12 weeks to review the activities and direction of the charity. The day to day running of the charity is managed by Trustee Matthew Bowcock who oversees a small staff team.

Beacon’s work programme is steered by a Philanthropists Council, which allows the direct input of major donors to guide the workstreams.

Beacon also works in close partnership with other organisations to encourage philanthropy, including New Philanthropy Capital, Philanthropy Impact, Charities Aid Foundation, UK Community Foundations, The Philanthropy Workshop, Association of Charitable Foundations, Barclays Private Bank, EY, DCMS, Big Society Capital and the Chartered Institute of Fundraising. This group, with the addition of Arts Council England (ACE) and City Bridge Trust (CBT) as funders, constitutes an Organisations’ Council that has regular meetings and brings together sector interests to collaborate. A Strategic Communications Group has also been formed to work together on common messaging and advocacy, reinforced by each member.

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The Beacon Fellowship Charitable Trust

Trustees’ report for the year to 31 March 2022

Recruitment and appointment of new trustees

The procedure for appointment and retirement of Trustees is set out in full in Articles 39 to 48 of the Articles of Association. Trustees are appointed with reference to the skills, experience and diversity they can bring to the Board, and the Articles of Association stipulate a minimum of 4 Trustees. Board members are invited to serve for an initial term of 3 years and may be reappointed for further 3-year terms. The Board has appointed two new trustees during the year and intends to recruit further trustees in the year ahead. The Board is keen to attract trustees from a diverse range of backgrounds, and to ensure that philanthropists with a wide range of views are represented.

Public Benefit

The Trustees confirm that they have complied with their duty under Section 17(5) of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities.

Objectives and principal activities

The charity’s objective is to promote the efficiency and effectiveness of charitable giving, largely through the promotion and celebration of philanthropy through communications and networking. Beacon exists to achieve the following overarching goals, as stated on the Beacon website:

Project activity

Beacon launched two major reports at the start of the period:

Both reports prompted considerable interest in the philanthropy sector, the charity sector, the media and policy community.

Follow-up activities included developing training materials for fundraisers to support Millennial highnet-worth donors, as well as donors focusing on different cause areas based on Beacon’s earlier research work. We delivered a series of webinars, in-person events and online training modules reaching more 600 fundraisers to date with information on how to engage giving from the UK’s high-net-worth population.

Our work on strengthening the UK as a centre for international giving attracted interest across Westminster and Whitehall. We have subsequently engaged with colleagues across the

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The Beacon Fellowship Charitable Trust Trustees’ report for the year to 31 March 2022

philanthropy sector, including the Law Family Commission on Civil Society, to consider a common policy framework for increasing philanthropy and impact investing. Using that framework, we continue to engage with senior politicians and civil servants on implementing key recommendations, notably the appointment of a Philanthropy Champion supported by a senior civil servant to act as a point of liaison for philanthropists, impact investors, and the philanthropy and impact investment sector with government

During the year we also undertook a number of new projects, notably:

Through our projects we gain a detailed understanding of the actions needed to promote a stepchange in the UK’s giving culture. All our projects are undertaken collaboratively with the philanthropy sector and we proactively share learnings to build the sector’s capacity to increase philanthropic giving and impact investment.

Voice for Philanthropy

During the year we also expanded our communication strategy to promote and celebrate positive examples of philanthropy and impact investment.

Notable highlights included:

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The Beacon Fellowship Charitable Trust Trustees’ report for the year to 31 March 2022

Beacons Connect

Throughout the year we tested and refined the capabilities needed to support an online network of philanthropists. That work has culminated in 2022 with the launch of Beacons Connect, a private collaborative networking space where donors, impact investors and change makers can meet for peer-to-peer discussion and learning.

Going forward, we hope to increase direct interaction between philanthropists and impact investors regionally, nationally and on a thematic basis to grow philanthropic giving and impact investment through enhanced peer support and interaction.

Future plans

We have received additional funding for our core work from City Bridge Trust and Arts Council England and for projects that will continue to support the philanthropy and impact investment sector with strategic insight on growth and growth opportunities. These include:

Thank you to our funders and partners

Beacon’s work is entirely grant funded and we would like to thank all of our funders including Hazelhurst Trust, Pears Foundation, Ethos Foundation, City Bridge Trust, Arts Council England, Barrow Cadbury Trust and the Connect Fund, the Golden Bottle Trust, The Reed Foundation and The Big Give, as well as all the individual philanthropists who contribute financially and in other ways to support our work.

We are also grateful to the members of our Organisations Council, our Philanthropists Council, our commercial partners, notably Savanta and Owen James Events, and the many professionals who volunteer their time and expertise on working groups for our projects in order to support the development of the wider philanthropy and impact investment sector.

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The Beacon Fellowship Charitable Trust Trustees’ report for the year to 31 March 2022

Financial review

In financial terms this was a year of consolidation for the Beacon Collaborative. Income and spend were both stable in year; income down 10% from £345k to £309k, spend down 1% from £371k to £367k. As with the previous year our main programme funders during the year were City Bridge Trust, the funding arm of The City of London Corporation’s charity, Bridge House Estates, and Arts Council England. Toward the end of the year the charity also obtained activity based funding from the Barrow Cadbury Trust. The core costs of the organisation were supported with grants from Pears Foundation, the Ethos Foundation (previously Reekimlane Foundation) and the Hazelhurst Trust, as well as donations from a growing number of supporters.

During the period the charity was focused on delivering projects that had been started, and in some cases funded in the previous year, which led to a deficit of £58k on total funds which breaks down to a net spend of £54k of restricted programme funds and a £4k net investment of unrestricted funds. At year-end total funds held by the charity were £84k, £47k of reserves and £37k of restricted funds received but not yet committed.

Since relaunch in 2019 the charity has progressed steadily despite the Covid19 pandemic and the Trustees believe the outlook for new core and project funding is positive, especially as the pandemic has highlighted the role that philanthropic giving can play at a time of crisis. This has created greater awareness and interest in philanthropy in government and major funders, which may present Beacon with an opportunity to attract more support for its work in the future.

In that respect the Trustees are pleased to report that the charity’s application for IPSO (Investment Principles Support Organisation) funding from Arts Council England, which was submitted just after the end of the period was approved in November 2022. This means the charity will receive unrestricted funding of £163k pa from ACE for the period April 2023 to March 2026. This is a crucial step in achieving long term financial sustainability and will help attract other funders.

Reserves

The trustees review their reserves policy each year. The 2022 review decided that the charity should aim to hold reserves equal to three months of the organisation’s committed running costs. The charity has a small number of staff, no long-term financial commitments and good forward visibility of its income, so the Trustees believe this level of reserves sufficient to provide short term financial stability and in the event of a significant drop in income, allow time either to secure alternative sources of funding or to reduce spend to a sustainable level. In monetary terms this means approximately £31k based on the figures in these accounts.

During the period reserves, which are shown as unrestricted funds in the balance sheet, fell slightly from £50k to £47k. The trustees are satisfied that this is in line with their policy.

Statement of Trustees Responsibilities

The trustees (who are also the directors of The Beacon Fellowship Charitable Trust for the purposes of company law) are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charitable company and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that period. In preparing those financial statements, the trustees are required to

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The Beacon Fellowship Charitable Trust

Trustees’ report for the year to 31 March 2022

The trustees are responsible for keeping adequate accounting records which disclose with reasonable accuracy at any time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Small company provisions

This report has been prepared in accordance with the special provisions for small companies under Part 15 of the Companies Act 2006.

This report was approved by the Board of Trustees on 12 January 2022 and signed on its behalf by:

Matthew Bowcock Trustee

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Independent Examiner’s Report

To the trustees of The Beacon Fellowship Charitable Trust

I report to the trustees on my examination of the accounts of the charitable company for the year ended 31 March 2022.

Responsibilities and basis of report

As the charity's trustees (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the charitable company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act.

Independent examiner's statement

Since your charity's gross income exceeded £250,000 your examiner must be a member of a listed body. I can confirm that I am qualified to undertake the examination because I am a registered member of ICAEW which is one of the listed bodies.

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:

  1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or

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

  3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

  4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

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

Narges Cyroos BSc FCA Sterling Partners Limited Chartered Accountants 2nd Floor, Grove House, 774-780 Wilmslow Road Didsbury, Manchester, M20 2DR

Date: 27 January 2023.

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The Beacon Fellowship Charitable Trust Statement of Financial Activities (incorporating the Income and Expenditure Account) for the year to 31 March 2022

Note
Income
Grants & donations
2
Income from charitable activities
Total income
Expenditure
Charitable activities
3
Total expenditure
Net income / (expenditure)
Reconciliation of funds
Total funds brought forward
Total funds carried forward
Unrestricted
Funds
2022
£
183,915
15,000
198,915
202,576
202,576
(3,661)
50,323
46,662
Restricted
Funds
2022
£
109,985
-
109,985
164,252
164,252
(54,267)
91,930
37,663
Total
Funds
2022
£
293,900
15,000
308,900
366,828
366,828
(57,928)
142,253
84,325
Total
Funds
2021
£
344,995
-
344,995
371,340
371,340
(26,345)
168,598
142,253

The notes on pages 10 to 13 form part of these financial statements.

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The Beacon Fellowship Charitable Trust Balance Sheet as at 31 March 2022

Note
Current assets
Debtors
6
Cash at bank and in hand
Creditors: Amounts falling due within one year
7
Net current assets
Net Assets
Capital and reserves
Restricted funds
Unrestricted funds
2022
£
5,850
192,652
198,502
(114,177)
84,325
84,325
37,663
46,662
84,325
2021
£
5,000
139,293
144,293
(2,040)
142,253
142,253
91,930
50,323
142,253

For the year ending 31 March 2022 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

The financial statements were approved by the Board of Trustees on 12 January 2022 and signed on its behalf by:

Matthew Bowcock Trustee

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The Beacon Fellowship Charitable Trust Statement of cash flows for the year end to 31 March 2022

2022
£
(57,928)
-
(850)
112,137
53,359
-
-
53,359
139,293
192,652
2021
£
(26,345)
-
(4,176)
(47,460)
Net income/(expenditure) for the reporting period (as per the
Statement of Financial Activities)
Adjustments for:
Depreciation charges
(lncrease)/decrease in debtors
lncrease/(decrease) in creditors
Net cash provided by (used in) operating activities
Cash flows from investing activities
Purchase of fixed assets
Net cash provided by (used in) investing activities
Net increase/(decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of year
Cash and cash equivalents at end of year
(77,981)
-
-
(77,981)
217,274
139,293

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The Beacon Fellowship Charitable Trust Notes to the accounts for the year to 31 March 2022

1 Principal accounting policies

(c) Fund accounting

(i) Unrestricted funds are available for use at the discretion of the trustees in furtherance of the general objectives of the charity.

(ii) Restricted funds are subject to specific conditions imposed by the donor as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the accounts.

(d) Income

(i) Grants and donations are included in full in the Statement of Financial Activities when receivable. (ii) Grants receivable are recognised when the charity becomes unconditionally entitled to the grant. (iii) Donated professional services and donated facilities are recognised as income when the receipt of economic benefit from the use by the charity of the item is probable and that economic benefit can be measured reliably; a corresponding amount is then recognised as expenditure in the same period. (iv) The value of services provided by volunteers has not been included in these accounts.

(v) Income from charitable activities is accounted for when earned. If received in advance, management fees from running courses and projects are deferred until the relevant activity has taken place.

(vi) Investment income is included when receivable.

(vii) Income received in advance is deferred until the criteria for income recognition are met.

(iii) Governance costs are those costs incurred in the management of the charity's assets, organisation and compliance functions.

(iv) Support costs are those costs incurred by the company in support of its main charitable activities and projects. Where costs cannot be directly attributed, they have been allocated to activities on a basis consistent with the use of resources.

(f) Tangible fixed assets and depreciation

Tangible fixed assets costing over £1,000 (including any incidental expenses of acquisition) are i li d

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The Beacon Fellowship Charitable Trust Notes to the accounts for the year to 31 March 2022

2 Grants

ts
ACE
CBT
Barrow Cadbury
Hazelhurst Trust
Reekimlane Foundation
Pears Foundation
Grants and donations under £20k
2022
£
37,985
30,000
42,000
50,000
-
40,000
93,915
293,900
2021
£
113,955
101,040
-
50,000
20,000
40,000
20,000
344,995

Grants and donations under £20k includes a grant of £6,985 from the UK Government's Kickstart Scheme (2021, £nil).

3 Charitable activities

Staff costs
Direct costs of charitable projects
Support costs
2022
£
101,380
140,975
124,473
366,828
2021
£
31,001
188,380
151,959
371,340

4 Support costs

Staff
Premises
Office running costs
Legal & professional
Marketing
Independent Examiner's fee
Support costs have been allocated as follows;
Charitable activities (note 3)
2,231
-
-
1,935
-
1,860
6,026
Governance
function
£
General
support
£
68,345
14,640
2,023
26,447
6,992
-
118,447
Total
2022
£
70,576
14,640
2,023
28,382
6,992
1,860
124,473
124,473
124,473
Total
2021
£
130,463
10,610
1,554
5,631
1,841
1,860
151,959
151,959
151,959

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The Beacon Fellowship Charitable Trust Notes to the accounts for the year to 31 March 2022

5 Staff costs

2022
£
Gross wages and salaries
79,438
Employer's national insurance
4,084
Employer's pension contribution
841
Freelance & agency staff
87,593
171,956
The average number of employees during the period was
2
No employee received emoluments in excess of £60,000 during the period (2021, 0).
2021
£
83,797
5,057
609
72,000
161,464
2

The key management personnel of the charity are considered to be the Trustees and no trustee received any remuneration during the year (2021, 0).

Staff costs have been analysed as:
Charitable activities (note 3)
Support Costs
6 Debtors:amounts falling due within one year
Donations receivable
Gift aid debtor
7 Creditors:amounts falling due within one year
Trade and other creditors
Accruals
Deferred income
Summary of movements in year on deferred income
Balance at start of year
Released in year
Deferred in year
Balance at 31 March
2022
£
101,380
70,576
171,956
2022
£
-
5,850
5,850
2022
£
24,817
1,860
87,500
114,177
2021
£
103,001
58,463
161,464
2021
£
5,000
-
5,000
2021
£
180
1,860
-
2,040
2021
£
-
2022
£
-
-
87,500
87,500
-
-
-

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The Beacon Fellowship Charitable Trust Notes to the accounts for the year to 31 March 2022

8 Movements in funds

Restricted Funds
ACE
Barrow Cadbury
CBT
Unrestricted funds
General funds
Total funds
Balance at
31-Mar-21
£
87,975
-
3,955
91,930
50,323
50,323
142,253
Income
£
37,985
42,000
30,000
109,985
198,915
198,915
308,900
Spend
£
(125,960)
(9,000)
(29,292)
(164,252)
(202,576)
(202,576)
(366,828)
Transfers
£
-
-
-
-
-
-
-
Balance at
31-Mar-22
£
-
33,000
4,663
37,663
46,662
46,662
84,325
Fund
Purpose
ACE Restricted funding received from the Arts Council England in support of a
range of projects carried out by the charity including its research work and the
building of an arts funders cause related network.
Barrow Cadbury The Barrow Cadbury Trust provided funds to support the charity's_Individual_
_Impact Investing Commission_which aims to encourage more individuals to
use their private wealth to invest in social enterprises and will report later in
2022.
CBT Restricted funding received from the City Bridge Trust in support of a range of
projects carried out by the charity including its research work and the
development of KPIs to measure and track the extent of philanthropic giving in
the UK. The carry forward balance at 31 ~March 2022 will be applied as seed
fundingfor the charity's_Philanthropy & Social Investment Forum._
Restricted Funds
ACE
CBT
Unrestricted funds
General funds
Total funds
Balance at
31-Mar-20
£
95,916
-
95,916
72,682
72,682
168,598
Income
£
113,955
101,040
214,995
130,000
130,000
344,995
Spend
£
(121,896)
(97,085)
(218,981)
(152,359)
(152,359)
(371,340)
Transfers
£
-
-
-
-
-
-
Balance at
31-Mar-21
£
87,975
3,955
91,930
50,323
50,323
142,253

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The Beacon Fellowship Charitable Trust Notes to the accounts for the year to 31 March 2022

9 Trustees' remuneration and expenses

The charity did not pay to its trustees any remuneration during the period (2021: £nil) and did not reimburse any trustee expenses (2021: £nil).

10 Analysis of net assets between funds

Analysis of net assets between funds
Current assets
Current liabilities
Net assets at 31 March 2022
£
160,839
(114,177)
46,662
Unrestricted
Funds
Restricted
funds
£
37,663
-
37,663
Total funds
£
198,502
(114,177)
84,325

11 Corporation tax

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

12 Operating lease commitment

There were no commitments at the end of the financial year (2021: £nil).

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