THE BRYAN ROBERTSON TRUST Charity Number 1107276
TRUSTEES' REPORT AND UNAUDITED ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2023
THE BRYAN ROBERTSON TRUST Charity Number 1107276
RECEIPTS AND PAYMENTS ACCOUNT For the year ending 5 April 2023
| Notes Income Distributions from CAF managed funds Bank interest Expenditure Administration and sundry cost Awards made in accordance with Trust purposes 3 (Deficit)/ surplus for the year |
2023 £ 34,000 39 34,039 6,760 30,000 36,760 (2,721) |
2022 £ 0 3 3 4,663 25,000 29,663 (29,660) |
|---|---|---|
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THE BRYAN ROBERTSON TRUST
Charity Number 1107276
STATEMENT OF FINANCIAL POSITION
As at 5 April 2023
| Note 2 represented by: Trust Funds (Unrestricted) Funds brought forward Receipts & Payments account (deficit)/surplus (Decrease)/increase in the value of investments 2 Closing funds Total assets Bank balances Investments CAF Managed Portfolio Service Cash Funds |
5 April 2023 £ 5,251 1,043,721 1,048,972 1,111,882 (2,721) (60,189) 1,048,972 |
5 April 2022 £ 7,972 1,103,910 1,111,882 1,076,842 (29,660) 64,700 1,111,882 |
|---|---|---|
The accounts were approved by the Trustees on 19 January 2024 Signed by
Stephen Chambers (Trustee)
Signed by
Alison Wilding (Trustee)
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THE BRYAN ROBERTSON TRUST NOTES TO ACCOUNTS For the year ending 5 April 2023
1. Accounting policies
1.1 Charity information
THE BRYAN ROBERTSON TRUST is an unincorporated charity registered in England & Wales. The principal address is Rock Cottage, Dickslade, Mumbles, Swansea, SA3 4EG.
1.2 Basis of preparation
These financial statements have been prepared under the historical cost convention and in accordance with "Accounting and Reporting by Charities: Statement of Recommended Practice" applicable to charities preparing their financial statements in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102)" (as amended for accounting periods commencing from 1 January 2016.
The charity is a public benefit entity as defined by FRS102.
1.3 Income and expenditure
Income and expenditure is recognised when there is a legal obligation, any performance conditions have been met and the amounts can be measured reliably.
1.4 Financial instruments
The charity has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. It only has financial assets and financial liabilities of a kind that qualify as basic financial instruments.
1.5 Charitable funds
The funds of the charity are classified as general and are all unrestricted and expendable at the discretion of the Trustees in furtherance of the objects of the charity.
2. Investments
The Trust's investments are managed within the Charities Aid Foundation managed portfolio service and are included in the Statement of Financial Position at the year end market value.
| The movements in the year are: Valuation at start of year Income received during year Investment management fees paid Realised and unrealised gains Transfer to Receipts & Payments account Valuation at end of year |
£ £ 1,103,910 1,025 (1,557) (25,656) (26,189) (34,000) 1,043,721 |
|---|---|
3. Awards
Awards are made annually. During the year two awards of £12,500 and one of £5,000 were made (2022: two awards of £12,500).
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INDEPENDENT EXAMINERS' REPORT TO THE TRUSTEES OF THE BRYAN ROBERTSON TRUST
I report to the trustees on my examination of the accounts of THE BRYAN ROBERTSON TRUST (the charity) for the year ended 5 April 2023,which are set out on pages 1 to 3. These accounts have been prepared under the accounting policies set out therein.
This report is made solely to the trustees in accordance with Sections 144-147 and 151-155 of the Charities Act 2011 (the 2011 Act). My work has been undertaken so that I might state to the charity’s trustees those matters I am required to state to them in an Independent Examiners' Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the charity’s trustees for my examination work.
Responsibilities and basis of report
As the charity’s trustees of the charity, you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').
I report in respect of my examination of the accounts of the charity carried out under section 145 of the 2011 Act. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
Independent examiner's statement
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) the accounting records were not kept in accordance with section 130 of the Charities Act; or 2) the accounts did not accord with the accounting records; or 3) the accounts did 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.
Virginia Underhill FCA
19 January 2024
Begbies Chartered Accountants
9 Bonhill Street London EC2A 4DJ
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