Over 19 years of Grant Giving The BOSHIER-HINTON Foundation t A GRANT MAKING TRUST %% Whitegates, 32 Lower Street, Horning, Norfolk, NR12 8AA Tel: 01692 630695 Email: boshierhinton@yahoo.co.uk www.boshierhintonfoundation.org.uk
TRUSTEES’ ANNUAL REPORT for the period 1/4/2023 to 31/3/2024
| Registered Charity Number |
1108886 |
|---|---|
| Operating address | Whitegates, 32 Lower Street, HORNING, Norfolk, NR12 8AA |
| Objects and Purposes | To improve the quality of life for people with disabilities or learning difficulties, and their families, in any part of the country by making donations to institutions who provide facilities and advocacy for children and adults with special educational or other needs; by making donations to other registered charities; by making donations to local community charities; by making donations to other agencies whose objects are no wider than the Foundation’s own, or to any charity for purposes which fall within the Foundation’s objects. |
| Structure, Governance and Management |
The Foundation is governed by a Trust Deed, made on 9 March 2005, and is managed by a Board of volunteer trustees. |
| Trustee selection and appointment |
Trustees, other than the two Founding Trustees, are elected for periods of three years. Selection is based on experience of learning, special needs, or business management. |
| Wider network relationships |
The Foundation’s trustees maintain close links with many other charities, making visits whenever possible. Trustees have initiated links between other charities when applications indicate that liaison between two or more charities could be mutually beneficial, either for the purpose of purchasing appropriate equipment or learning from experience. |
| Policy on grant- making |
The Foundation makes grants to other registered charities, schools and CICs that work on behalf of adults or children with special needs, learning difficulties, physical disability, or sensory impairment. Trustees make difficult decisions regarding what can and cannot be funded. These lists are updated regularly in the light of available funds and changes to public-funded grants. |
| Public benefit | Trustees have regard to the Charity Commission’s guidance on public benefit requirements, and endeavour to work within the spirit and specifics of those requirements. In addition to making grants and pledges to a wide range of charities, trustees visit applying charities whenever possible, and offer advice and support on occasions. In these ways we can judge the extent to which our work is seen to be for wider public benefit. |
| Trustees | Our volunteer trustees between them have wide experience in the areas of educational and other needs, disability, learning difficulties, sensory impairment or business and financial management. |
| Main activities | Charities applying to us complete a Grant Application form, and submit both a hard and an electronic copy, together with a copy of their latest accounts and any other supporting information. Our ‘Notes for Applicants’ that accompany the grant application form provide guidance on what we look for in an application and provide helpful examples of why an application may be unsuccessful. All applications are carefully considered. Awards are not made in every case. Trustees look for evidence of financial sustainability and how an applicant is approaching their fund-raising activities. As well as awarding grants we also make pledges towards an applicant’s declared fund-raising target. A pledge is valid for a stated period and is fulfilled by a grant when the Foundation is informed that an applicant’s fund-raising target has been achieved within that stated period. This system encourages other funding bodies to make grants. We also occasionally offer to match-fund specified amounts towards an applicant’s declared fund-raising target. As a rule, we do not fund salaries or capital projects and principally our grants fund services or equipment. Trustees have amended in recent years the range of need that we feel able to fund. Changes to national policy regarding public funds made available have been reflected in this process. |
| Contribution made by volunteers |
We have no paid staff. Our trustees are volunteers and are fully involved in the operation of our charity. Two additional volunteers have provided assistance to the Secretary/Treasurer in general administrative processes and in maintaining our records and website. |
| Sources of funds and financial management |
The Foundation’s sources of income include grants, legacies, and dividends from shares. Funds are spread across several accounts to maximise interest and to protect investments. Day-to-day financial management is undertaken by the Secretary/Treasurer, who reports to the Board of Trustees. Accounts are independently audited annually, as required by the Charity Commission, to whom a copy is sent. |
| Reserves policy | Trustees ensure that sufficient cash reserves are maintained to continue the charity’s operations at current levels in future years, to meet commitments of pledges made, and to maintain sufficient levels of available funds to meet any agreed changes to our grant-making policy. We have begun to sell shares in order to reduce the level of |
| assets retained by the charity, and to increase available funds for grant-giving. |
|
|---|---|
| Financial risks | Any potential financial risks are minimised by spreading funds across several accounts and by closely monitoring our grant-making policy and actual expenditure. A report is made to each Board meeting of current balances in all accounts, and the value of pledges made. At Board meetings all aspects of the charity’s operation are reviewed; financial management is re-assessed regularly. |
| General risk assessment |
In addition to financial risk assessment, trustees consider at Board meetings how the charity functions to minimise any possible risks to the overall operation of the Foundation. |
| Achievements during the year |
Trustees awarded 159 grants during the 2023/2024 year totalling £306,517.62. 92 pledges were made totalling £111,236.00 most of which have now been paid. |
| Achievement and performance |
The Foundation is now in its 20thyear, during which grants have been awarded totalling over £5 million. Currently, trustees consider approximately forty applications each month. |
| Achievement against objectives |
Trustees continue each year to meet our objectives by making many grants across a wide range of need. Grants awarded over the years encompass a range of equipment and services to meet an increasingly wide range of need by applicants. |
| Plans for the future | Recent meetings of trustees considered the future of the charity. One trustee retired in 2023, but the Foundation will remain quorate regarding the number of active trustees required by our Trust Deed. In addition to continuing our work on similar lines, trustees are considering for how many years the charity may continue. |
Signed on behalf of the charity’s trustees:
| Signature | Peter Boshier | Thea Boshier |
|---|---|---|
| Full name | Peter James Boshier | Thea Boshier |
| Position | Secretary/Treasurer | Chairman |
| Date | 11.10.24 | 11.10.24 |
CHARITY REGISTRATION NUMBER: 1108886
The Boshier-Hinton Foundation Unaudited financial statements
31 March 2024
DRAFT ACCOUNTS
The Boshier-Hinton Foundation
Financial statements
Year ended 31 March 2024
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 7 |
| Statement of financial activities | 9 |
| Statement of financial position | 10 |
| Notes to the financial statements | 11 |
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Draft Accounts
The Boshier-Hinton Foundation
Trustees' annual report
Year ended 31 March 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019.
Reference and administrative details
Registered charity name The Boshier-Hinton Foundation Charity registration number 1108886 Principal office Whitegates 32 Lower Street Horning Norfolk NR12 8AA
The trustees
The trustees who served during the year and at the date of approval were as follows:
Dr P Boshier Mrs T Boshier Mrs S McEwen Independent examiner Mark Proctor FCA DChA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
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The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
The Charity Bank Limited Fosse House 182 High Street Tonbridge TN9 1BE Barclays Bank 5/7 Red Lion Street Norwich NR1 3QH Saffron Building Society 1A Market Street Saffron Walden CB10 1HX Unity Trust Bank plc PO Box 7193 Planetary Road Willenhall WV1 9DG
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Draft Accounts
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The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
Objectives and activities
The Foundation's Objects and Purposes are:
-
To provide relief for children and adults with special educational or other needs and their families, in any part of the country.
-
To make donations to institutions who provide facilities and advocacy for children and adults with special educational or other needs.
-
To make donations to other registered charitable trusts.
-
To make donations to local community charities or other agencies in any part of the country whose objects are no wider than the charity's own, or to any charity for use for particular purposes. which fall within the charity's objects.
Main activities
Charities applying to us complete a Grant Application form, and submit both a hard and an electronic copy, together with a copy of their latest accounts and any other supporting information. Our 'Notes for Applicants' that accompany the grant application form provide guidance on what we look for in an application and provide helpful examples why an application may be unsuccessful.
All applications are carefully considered. Awards are not made in every case. Trustees look for evidence of financial sustainability and how an applicant is approaching their fund-raising activities.
As well as awarding grants we also make pledges towards an applicant's declared fund-raising target. A pledge is valid for six months and is fulfilled by a grant when the Foundation is informed that an applicant's fund-raising target has been achieved within six months of our pledge being made. This system encourages other funding bodies to make grants.
We also occasionally offer to match-fund specified amounts towards an applicant's declared fund-raising target.
As a rule, we do not fund salaries or capital projects and principally our grants fund services or equipment.
Trustees have amended in recent years the range of need that we feel able to fund. Changes to national policy regarding public funds made available have been reflected in this process.
Grant-making policy
The Foundation makes grants to other registered charities, schools and CICs that work on behalf of adults or children with special needs, learning difficulties, physical disability or sensory impairment. Trustees make difficult decisions regarding what can and cannot be funded. These lists are updated regularly in the light of available funds and changes to public-funded grants.
Volunteers
Our volunteer trustees between them have wide experience in the areas of educational and other needs, disability, learning difficulties, sensory impairment or business and financial management.
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Draft Accounts
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The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
Objectives and activities (continued)
Public benefit
Trustees have regard to the Charity Commission's guidance on public benefit requirements, and endeavour to work within the spirit and specifics of those requirements. In addition to making grants and pledges to a wide range of charities, trustees visit applying charities whenever possible, and offer advice and support on occasions. In these ways we can judge the extent to which our work is for wider public benefit.
Achievements and performance
Trustees awarded 158 grants during the 2023/2024 year totalling £305,498 (2023: 140 grants totalling £323,226).
94 pledges were made totalling £156,788, most of which have now been paid.
Several visits were made by Trustees both to charities to whom a grant has been made and to others who have applied to us.
The Foundation has been making grants for eighteen years and during that period Trustees have awarded grants totalling almost £5 million. Currently, Trustees consider approximately 40 applications per month.
Trustees continue each year to meet our objectives by making many grants across a wide range of need. Grants awarded over the years encompass a range of equipment and services to meet an increasingly wide range of need by applicants.
Financial review
Unrestricted fund income totalled £36,459 (2023: £44,057). After making grants totalling £305,498 (2023: £323,226), incurring administration costs of £4,261 (2023: £3,487), and investment gains of £11,725 (2023: investment losses of £112,929) net expenditure for the year amounted to £261,575 (2023: £395,585).
Principal funding sources
The Foundation's sources of income include grants and dividends from shares. Funds are spread across several accounts to maximise interest and to protect investments. Day-to-day financial management is undertaken by the Secretary/Treasurer, who reports to the Board of Trustees. Accounts are independently examined annually, as required by the Charity Commission, to whom a copy is sent.
Reserves policy
Trustees ensure that sufficient cash reserves are maintained to continue the charity's operations at current levels in future years, to meet commitments of pledges made, and to maintain sufficient levels of available funds to meet any agreed changes to our grant-making policy. The Trustees are in the process of selling shares in order to reduce the level of assets retained by the charity and to increase available funds for grant-giving.
At the period end, the charity had free reserves of £53,698 (2023: £129,959).
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Draft Accounts
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The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
Plans for future periods
Recent meetings of trustees considered the future of the charity. One Trustee retires in 2023, but the Foundation will remain quorate to ensure that the number of active Trustees is as required by our Trust Deed.
In addition to continuing our work on similar lines, Trustees are considering for how many years the charity may continue.
As we approach our 20th anniversary, we are inviting selected charities to apply for a grant of up to £20,000.
Structure, governance and management
Governing document
The Foundation is governed by a Trust Deed, made on 9 March 2005, and is managed by a Board of volunteer trustees.
Recruitment and appointment of new trustees
Trustees, other than the two Founding Trustees, are elected for periods of three years. Selection is based on experience of learning, special needs or business management.
Risk management
Any potential financial risks are minimised by spreading funds across several accounts and by closely monitoring our grant-making policy and actual expenditure. A report is made to each Board meeting of current balances in all accounts, and the value of pledges made. At Board meetings all aspects of the charity's operation are reviewed; financial management is re-assessed regularly.
In addition to financial risk assessment, trustees consider at Board meetings how the charity functions to minimise any possible risks to the overall operation of the Foundation.
Wider network relationships
The Foundation's trustees maintain close links with many other charities, making visits whenever possible. Trustees have initiated links between other charities when applications indicate that liaison between two or more charities would be mutually beneficial, either for the purpose of purchasing appropriate equipment or learning from experience.
True and Fair override
The accounts (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 Accounting and Reporting by charities by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn
Independent examiner
M Proctor FCA DChA has been re-appointed as independent examiner for the ensuing year.
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Draft Accounts
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The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Dr P Boshier Trustee
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The Boshier-Hinton Foundation
Independent examiner's report to the trustees of The Boshier-Hinton Foundation
Year ended 31 March 2024
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2024 which comprise the statement of financial activities, statement of financial position and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement - matter of concern identified
I draw attention to Note 3 of the accounts (Accounting policies) under Going Concern which states that the trustees are working rowards closure of the charity within the next 12 months, but have not yet reached the point of a firm decision regarding actual dates. There is therefore a possibility that the charity will not continue for 12 months past the date of approval of the accounts, and as such these accounts are not prepared on the going concern basis.
I confirm that no other matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
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Draft Accounts
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The Boshier-Hinton Foundation
Independent examiner's report to the trustees of The Boshier-Hinton
Foundation (continued)
Year ended 31 March 2024
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) 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 since 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.
Mark Proctor FCA DChA Independent Examiner
Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB
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The Boshier-Hinton Foundation
Statement of financial activities
Year ended 31 March 2024
| 2024 | 2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 5,172 | 5,172 | 590 |
| Investment income | 5 | 31,287 | 31,287 | 43,467 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| Total income | 36,459 | 36,459 | 44,057 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Charitable activities | 6 | (309,759) | (309,759) | (326,713) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | (309,759) | (309,759) | (326,713) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Net expenditure and net movements in funds before gains | ||||
| and losses on investments | (273,300) | (273,300) | (282,656) | |
| Net gains/(losses) on investments | 7 | 11,725 | 11,725 | (112,929) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement in funds | (261,575) | (261,575) | (395,585) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 561,399 | 561,399 | 956,984 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 299,824 ৶৶৶৶৶৶৶৶৶ |
299,824 ৶৶৶৶৶৶৶৶৶ |
561,399 ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 11 to 19 form part of these financial statements.
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Draft Accounts
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The Boshier-Hinton Foundation
Statement of financial position
31 March 2024
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Investments | 11 | 246,126 | 431,440 | |||
| Current assets | ||||||
| Cash at bank and in hand | 55,288 | 131,399 | ||||
| Creditors: Amounts falling due within | ||||||
| one year | 12 | (1,590) | (1,440) | |||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net current assets | 53,698 | 129,959 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Total assets less current liabilities | 299,824 | 561,399 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net assets | 299,824 | 561,399 | ||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||||
| Funds of the charity | ||||||
| Unrestricted funds | 299,824 | 561,399 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Total charity funds | 13 | 299,824 ৶৶৶৶৶৶৶৶৶ |
561,399 ৶৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Dr P Boshier Trustee
Mrs T Boshier Trustee
The notes on pages 11 to 19 form part of these financial statements.
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Draft Accounts
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The Boshier-Hinton Foundation
Notes to the financial statements
Year ended 31 March 2024
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Whitegates, 32 Lower Street, Horning, Norfolk, NR12 8AA.
2. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
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 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 issued 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.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The trustees are working rowards closure of the charity within the next 12 months, but have not yet reached the point of a firm decision regarding actual dates. There is therefore a possibility that the charity will not continue for 12 months past the date of approval of the accounts, and as such these accounts are not prepared on the going concern basis.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
Income received by way of donations, legacies, grants and gifts is included in full in the Statement of Financial Activities when receivable.
-
Investment income is included when receivable.
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Draft Accounts
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The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
-
Grants payable are payments made to third parties in the furtherance of charitable objectives of the charity. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the Trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside the control of the charity.
-
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Financial instruments
The Trust 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.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Cash at bank
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less.
Taxation
The charity is exempt from tax on its charitable activities.
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Draft Accounts
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The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations | 5,172 | 5,172 | 590 | 590 | |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 5. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Dividend income | 30,716 | 30,716 | 43,006 | 43,006 | |
| Interest receivable | 571 | 571 | 461 | 461 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 31,287 | 31,287 | 43,467 | 43,467 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 6. | Expenditure on charitable activities by activity type | ||||
| Grant funding | Total funds | Total fund | |||
| of activities | Support costs | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Grants (note 15) | 305,498 | – | 305,498 | 323,226 | |
| Travel and subsistence | – | 172 | 172 | – | |
| Bank charges | – | 349 | 349 | 344 | |
| Administration | – | 1,842 | 1,842 | 1,703 | |
| Governance costs | – | 1,898 | 1,898 | 1,440 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 305,498 | 4,261 | 309,759 | 326,713 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Analysis of governance costs: | |||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Accountancy fees | 1,590 | 1,440 | |||
| Meeting fees | 308 | – | |||
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ||||
| Total | 1,898 | 1,440 | |||
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ||||
| 7. | Net gains/(losses) on investments | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Gains/(losses) on listed investments | 11,725 | 11,725 | (112,929) | (112,929) | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 8. | Independent examination fees | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 1,590 ৶৶৶৶৶৶ |
1,440 ৶৶৶৶৶৶ |
9. Staff costs
No salaries or wages have been paid to employees, including the trustees, during the year.
10:42 on 12 September 2024
Draft Accounts
- 13 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
10. Trustee remuneration and expenses
No trustees' received remuneration or any other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
Expenses incurred by the trustees have been incurred wholly on behalf of the Foundation in the normal course of its activities. During the year, one Trustee was reimbursed for travel and administration expenses totalling £2,014 (2023: three trustees £1,514).
11. Investments
| Listed | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 April 2023 | 431,440 |
| Additions | – |
| Disposals | (197,039) |
| Other movements | 11,725 |
| ৄৄৄৄৄৄৄৄৄ | |
| At 31 March 2024 | 246,126 |
| ৶৶৶৶৶৶৶৶৶ | |
| Impairment | |
| At 1 April 2023 and 31 March 2024 | |
| Carrying amount | |
| At 31 March 2024 | 246,126 |
| ৶৶৶৶৶৶৶৶৶ | |
| At 31 March 2023 | 431,440 ৶৶৶৶৶৶৶৶৶ |
All investments shown above are held at valuation.
Financial assets held at fair value
The fair value of listed investments is determined by reference to the quoted price for these assets in an active market at the balance sheet date.
12. Creditors: Amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 1,590 | 1,440 |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ |
10:42 on 12 September 2024
Draft Accounts
- 14 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
13. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| At | ||||||||
| Gains and | 31 March 202 | |||||||
| At | 1 | April 2023 | Income | Expenditure | losses | 4 | ||
| £ | £ | £ | £ | £ | ||||
| General funds | 561,399 | 36,459 | (309,759) | 11,725 | 299,824 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||||
| Gains and | At | |||||||
| At | 1 | April 2022 | Income | Expenditure | losses | 31 March 2023 | ||
| £ | £ | £ | £ | £ | ||||
| General funds | 956,984 | 44,057 | (326,713) | (112,929) | 561,399 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
14. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2024 | |
| £ | £ | |
| Investments | 246,126 | 246,126 |
| Current assets | 55,288 | 55,288 |
| Creditors less than 1 year | (1,590) | (1,590) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 299,824 | 299,824 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Total Funds | |
| Funds | 2023 | |
| £ | £ | |
| Investments | 431,440 | 431,440 |
| Current assets | 131,399 | 131,399 |
| Creditors less than 1 year | (1,440) | (1,440) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 561,399 | 561,399 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
10:42 on 12 September 2024
Draft Accounts
- 15 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
15. Grants
| 2024 | |
|---|---|
| £ | |
| ARCOS | 2,000 |
| Aberdeen Day Project | 1,830 |
| Afasic | 4,000 |
| ASD Rainbows | 1,977 |
| ASNA | 1,990 |
| Activity Alliance | 950 |
| Almeida Theatre | 2,000 |
| Andrew Simpson Foundation | 1,180 |
| Armonica Consort | 1,000 |
| Animal Antiks | 2,000 |
| Artlink Hull | 2,000 |
| Autistic Children & Carers Together | 1,000 |
| BOSP | 1,978 |
| Belvoir Cricket & Countryside Trust | 1,615 |
| Bevern Trust | 2,000 |
| Befriending Scheme | 2,000 |
| Berkshire Vision | 2,000 |
| BID Services | 1,000 |
| Bishops Storford MENCAP | 2,000 |
| Bloomin'Arts | 2,000 |
| Boaz Trust Hampshire | 1,879 |
| Books Beyond Words | 2,000 |
| Bournemouth Symphony Orchestra | 2,000 |
| British Disabled Angling Association | 1,837 |
| Building Bridges Training CIC | 1,500 |
| Caister Rock Ltd | 2,131 |
| Cambridge Rare Disease Network | 1,980 |
| Castel Froma Neuro Care | 2,000 |
| Chestnut Tree House | 1,450 |
| Chailey Heritage Foundation | 2,836 |
| Children's Adventure Farm Trust | 1,832 |
| CHIPS | 2,011 |
| Cherry Trees | 1,000 |
| Children Today Charitable Trust | 2,000 |
| Cleft Lip and Palet Association | 2,000 |
| Corbenic Camphill Community | 2,000 |
| Creating Community Space Co CIC | 1,440 |
| CRMBS Project | 875 |
| Cumbria Cerebral Palsy | 2,000 |
| Cutting Edge Theatre | 2,000 |
| Cylch Beithrin Syffryn Banw | 479 |
| Deaf World | 1,800 |
| Deafinitely Theatre | 1,400 |
| Demelza Hospice Care for Children | 2,276 |
| Destination Pond Meadow | 2,000 |
| Disability Sports Coach | 2,000 |
| Disabled Sailors Association | 1,980 |
| Dog Assistance in Disability | 1,600 |
| Dogs for Autism | 2,000 |
| Douglas Bader Foundation | 1,950 |
| Dravet Syndrome UK | 2,000 |
10:42 on 12 September 2024
Draft Accounts
- 16 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
Grants (continued)
| 2024 | |
|---|---|
| £ | |
| Dressability | 945 |
| Eat, Sleep, Ride CIC | 2,192 |
| ECHO | 1,970 |
| Edinburgh Science Festival Foundation | 2,000 |
| Enham Trust | 1,000 |
| Equality Together | 760 |
| Ewing Foundation | 2,480 |
| Extant | 2,000 |
| Fairfield School | 1,000 |
| Fairhaven Garden Trust | 2,000 |
| Find A Voice | 2,000 |
| Footsteps Foundation | 1,000 |
| Friends and Families | 1,630 |
| Friends of Ashton | 2,000 |
| Friends of Ravenshall | 2,000 |
| Frozen Light | 2,000 |
| Get Set 4 Tennis | 1,000 |
| Go Kids Go! | 22,000 |
| Goalball UK | 1,954 |
| Grand Appeal | 500 |
| Guild Care | 500 |
| Harlow District Council | 4,480 |
| Headway Hertfordshire | 1,500 |
| Hearing Dogs for Deaf Peole | 1,500 |
| Heart n Soul | 1,061 |
| Heel & Toe Children's Charity | 1,218 |
| Helen Arkell Dyslexia Charity | 2,000 |
| Helping Disabilities | 2,000 |
| Henshaws Society for Blind People | 1,000 |
| Inclusive Leisure Ed Activities Project | 1,958 |
| Jubilee House Care Trust Ltd | 1,149 |
| Kent Autistic Trust | 1,000 |
| Kingsteignton Swimming Pool | 1,956 |
| Leeds Hospital Charity | 500 |
| Life Cycle | 2,000 |
| Livability | 2,000 |
| Lincoln & Lindsey Blind Society | 500 |
| Little Angle Theatre | 2,000 |
| Little Treasures | 2,000 |
| Live Music Now South West | 1,915 |
| Magpie Dance | 1,710 |
| Manor Hall Academy Trust | 1,441 |
| Martineau Gardens | 1,000 |
| Meningitis Now | 2,000 |
| Misgav | 1,950 |
| Mudlarks Community | 1,845 |
| Myriad Centre | 2,000 |
| Nancy Oldfield Trust | 1,500 |
| National Star Foundation | 1,500 |
| National Youth Theatre | 2,000 |
| North Tyneside Disability Forum | 528 |
| Open Minds Active CIC | 1,000 |
10:42 on 12 September 2024
Draft Accounts
- 17 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
Grants (continued)
| 2023 | |
|---|---|
| £ | |
| Opening Doors | 2,000 |
| Options for Life | 1,000 |
| Ormiston Families | 1,000 |
| Palatine Primary School | 2,000 |
| Pathfinder Guide Dog Programme | 1,187 |
| Perkisound | 2,000 |
| PHAB Nottingham | 2,000 |
| Pound Arts Trust Ltd | 1,000 |
| Prism Arts | 902 |
| RNCB | 2,000 |
| React | 1,000 |
| Roundabout | 2,000 |
| Rowan Humberstone Ltd | 2,000 |
| Royal Scottish National Orchestra | 1,000 |
| Royal Shakespeare Company | 2,000 |
| SASBAH | 2,000 |
| Seashell Trust | 2,000 |
| SHINE | 1,490 |
| Sight for Surrey | 1,180 |
| SNAPS | 120 |
| Scroption RDA | 1,475 |
| Sequel Trust | 2,000 |
| Shine (East Norfolk) | 1,000 |
| Side by Side (Children) Ltd | 1,000 |
| Sight Support West of England | 2,000 |
| Space4Autism | 2,000 |
| Stable Family Home Trust | 2,000 |
| Support Horizons | 1,827 |
| Swings and Smiles | 2,000 |
| Snow Sports Foundation | 1,000 |
| Special Needs and Parents | 2,000 |
| Square Peg Activities Limited | 1,795 |
| Stepping Stones | 1,590 |
| Steps Conductive Education Center | 2,000 |
| Story Museum | 2,000 |
| Straw Patch Project CIC | 2,000 |
| Success Club CIO | 2,000 |
| Tate Gallery | 2,000 |
| Theatre-Rites | 2,000 |
| Tim Henman Foundation | 1,800 |
| Treloar's | 24,820 |
| Tron Theatre | 2,000 |
| Uplands Enterprise Trust | 2,000 |
| VSA | 994 |
| Volunteering Matters | 1,000 |
| Walsall Society for the Blind | 1,260 |
| Walthew House | 1,725 |
| Where Next Association | 500 |
| Wild and Free Therapy | 500 |
| Wingate Special Children's Trust | 1,943 |
| Woodland Centre Trust | 2,000 |
| Woodlarks Camp Site Trust | 1,700 |
10:42 on 12 September 2024
Draft Accounts
- 18 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
Grants (continued)
| 2024 | |
|---|---|
| £ | |
| YMCA East Surrey | 1,000 |
| Young People's Puppet Theatre | 1,772 |
| Zinc Project CIO | 1,000 |
| ৄৄৄৄৄৄৄৄৄ | |
| 305,498 | |
| ৶৶৶৶৶৶৶৶৶ |
16. Related parties
During the year donations without conditions of £5,151 (2023: £Nil) were made by related parties.
10:42 on 12 September 2024
Draft Accounts
- 19 -
CHARITY REGISTRATION NUMBER: 1108886
The Boshier-Hinton Foundation Unaudited financial statements
31 March 2024
DRAFT ACCOUNTS
The Boshier-Hinton Foundation
Financial statements
Year ended 31 March 2024
| Page | |
|---|---|
| Trustees' annual report | 1 |
| Independent examiner's report to the trustees | 7 |
| Statement of financial activities | 9 |
| Statement of financial position | 10 |
| Notes to the financial statements | 11 |
10:42 on 12 September 2024
Draft Accounts
The Boshier-Hinton Foundation
Trustees' annual report
Year ended 31 March 2024
The trustees present their report and the unaudited financial statements of the charity for the year ended 31 March 2024.
The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity's governing document, the Charities Act 2011 and 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 published in October 2019.
Reference and administrative details
Registered charity name The Boshier-Hinton Foundation Charity registration number 1108886 Principal office Whitegates 32 Lower Street Horning Norfolk NR12 8AA
The trustees
The trustees who served during the year and at the date of approval were as follows:
Dr P Boshier Mrs T Boshier Mrs S McEwen Independent examiner Mark Proctor FCA DChA Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB Bankers CAF Bank Limited 25 Kings Hill Avenue Kings Hill West Malling Kent ME19 4JQ
10:42 on 12 September 2024
Draft Accounts
- 1 -
The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
The Charity Bank Limited Fosse House 182 High Street Tonbridge TN9 1BE Barclays Bank 5/7 Red Lion Street Norwich NR1 3QH Saffron Building Society 1A Market Street Saffron Walden CB10 1HX Unity Trust Bank plc PO Box 7193 Planetary Road Willenhall WV1 9DG
10:42 on 12 September 2024
Draft Accounts
- 2 -
The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
Objectives and activities
The Foundation's Objects and Purposes are:
-
To provide relief for children and adults with special educational or other needs and their families, in any part of the country.
-
To make donations to institutions who provide facilities and advocacy for children and adults with special educational or other needs.
-
To make donations to other registered charitable trusts.
-
To make donations to local community charities or other agencies in any part of the country whose objects are no wider than the charity's own, or to any charity for use for particular purposes. which fall within the charity's objects.
Main activities
Charities applying to us complete a Grant Application form, and submit both a hard and an electronic copy, together with a copy of their latest accounts and any other supporting information. Our 'Notes for Applicants' that accompany the grant application form provide guidance on what we look for in an application and provide helpful examples why an application may be unsuccessful.
All applications are carefully considered. Awards are not made in every case. Trustees look for evidence of financial sustainability and how an applicant is approaching their fund-raising activities.
As well as awarding grants we also make pledges towards an applicant's declared fund-raising target. A pledge is valid for six months and is fulfilled by a grant when the Foundation is informed that an applicant's fund-raising target has been achieved within six months of our pledge being made. This system encourages other funding bodies to make grants.
We also occasionally offer to match-fund specified amounts towards an applicant's declared fund-raising target.
As a rule, we do not fund salaries or capital projects and principally our grants fund services or equipment.
Trustees have amended in recent years the range of need that we feel able to fund. Changes to national policy regarding public funds made available have been reflected in this process.
Grant-making policy
The Foundation makes grants to other registered charities, schools and CICs that work on behalf of adults or children with special needs, learning difficulties, physical disability or sensory impairment. Trustees make difficult decisions regarding what can and cannot be funded. These lists are updated regularly in the light of available funds and changes to public-funded grants.
Volunteers
Our volunteer trustees between them have wide experience in the areas of educational and other needs, disability, learning difficulties, sensory impairment or business and financial management.
10:42 on 12 September 2024
Draft Accounts
- 3 -
The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
Objectives and activities (continued)
Public benefit
Trustees have regard to the Charity Commission's guidance on public benefit requirements, and endeavour to work within the spirit and specifics of those requirements. In addition to making grants and pledges to a wide range of charities, trustees visit applying charities whenever possible, and offer advice and support on occasions. In these ways we can judge the extent to which our work is for wider public benefit.
Achievements and performance
Trustees awarded 158 grants during the 2023/2024 year totalling £305,498 (2023: 140 grants totalling £323,226).
94 pledges were made totalling £156,788, most of which have now been paid.
Several visits were made by Trustees both to charities to whom a grant has been made and to others who have applied to us.
The Foundation has been making grants for eighteen years and during that period Trustees have awarded grants totalling almost £5 million. Currently, Trustees consider approximately 40 applications per month.
Trustees continue each year to meet our objectives by making many grants across a wide range of need. Grants awarded over the years encompass a range of equipment and services to meet an increasingly wide range of need by applicants.
Financial review
Unrestricted fund income totalled £36,459 (2023: £44,057). After making grants totalling £305,498 (2023: £323,226), incurring administration costs of £4,261 (2023: £3,487), and investment gains of £11,725 (2023: investment losses of £112,929) net expenditure for the year amounted to £261,575 (2023: £395,585).
Principal funding sources
The Foundation's sources of income include grants and dividends from shares. Funds are spread across several accounts to maximise interest and to protect investments. Day-to-day financial management is undertaken by the Secretary/Treasurer, who reports to the Board of Trustees. Accounts are independently examined annually, as required by the Charity Commission, to whom a copy is sent.
Reserves policy
Trustees ensure that sufficient cash reserves are maintained to continue the charity's operations at current levels in future years, to meet commitments of pledges made, and to maintain sufficient levels of available funds to meet any agreed changes to our grant-making policy. The Trustees are in the process of selling shares in order to reduce the level of assets retained by the charity and to increase available funds for grant-giving.
At the period end, the charity had free reserves of £53,698 (2023: £129,959).
10:42 on 12 September 2024
Draft Accounts
- 4 -
The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
Plans for future periods
Recent meetings of trustees considered the future of the charity. One Trustee retires in 2023, but the Foundation will remain quorate to ensure that the number of active Trustees is as required by our Trust Deed.
In addition to continuing our work on similar lines, Trustees are considering for how many years the charity may continue.
As we approach our 20th anniversary, we are inviting selected charities to apply for a grant of up to £20,000.
Structure, governance and management
Governing document
The Foundation is governed by a Trust Deed, made on 9 March 2005, and is managed by a Board of volunteer trustees.
Recruitment and appointment of new trustees
Trustees, other than the two Founding Trustees, are elected for periods of three years. Selection is based on experience of learning, special needs or business management.
Risk management
Any potential financial risks are minimised by spreading funds across several accounts and by closely monitoring our grant-making policy and actual expenditure. A report is made to each Board meeting of current balances in all accounts, and the value of pledges made. At Board meetings all aspects of the charity's operation are reviewed; financial management is re-assessed regularly.
In addition to financial risk assessment, trustees consider at Board meetings how the charity functions to minimise any possible risks to the overall operation of the Foundation.
Wider network relationships
The Foundation's trustees maintain close links with many other charities, making visits whenever possible. Trustees have initiated links between other charities when applications indicate that liaison between two or more charities would be mutually beneficial, either for the purpose of purchasing appropriate equipment or learning from experience.
True and Fair override
The accounts (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 Accounting and Reporting by charities by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019 rather than Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn
Independent examiner
M Proctor FCA DChA has been re-appointed as independent examiner for the ensuing year.
10:42 on 12 September 2024
Draft Accounts
- 5 -
The Boshier-Hinton Foundation
Trustees' annual report (continued)
Year ended 31 March 2024
The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:
Dr P Boshier Trustee
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Draft Accounts
- 6 -
The Boshier-Hinton Foundation
Independent examiner's report to the trustees of The Boshier-Hinton Foundation
Year ended 31 March 2024
I report to the charity trustees on my examination of the financial statements of the charity for the year ended 31 March 2024 which comprise the statement of financial activities, statement of financial position and the related notes.
Responsibilities and basis of report
As the charity's trustees you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity's financial statements carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement - matter of concern identified
I draw attention to Note 3 of the accounts (Accounting policies) under Going Concern which states that the trustees are working rowards closure of the charity within the next 12 months, but have not yet reached the point of a firm decision regarding actual dates. There is therefore a possibility that the charity will not continue for 12 months past the date of approval of the accounts, and as such these accounts are not prepared on the going concern basis.
I confirm that no other matters have come to my attention in connection with my examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the financial statements do not accord with those records; or
-
the financial statements 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.
10:42 on 12 September 2024
Draft Accounts
- 7 -
The Boshier-Hinton Foundation
Independent examiner's report to the trustees of The Boshier-Hinton
Foundation (continued)
Year ended 31 March 2024
I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.
Your attention is drawn to the fact that the Charity has prepared the accounts (financial statements) 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 since 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.
Mark Proctor FCA DChA Independent Examiner
Lovewell Blake LLP Chartered accountants Bankside 300 Peachman Way Broadland Business Park Norwich NR7 0LB
10:42 on 12 September 2024
Draft Accounts
- 8 -
The Boshier-Hinton Foundation
Statement of financial activities
Year ended 31 March 2024
| 2024 | 2024 | 2023 | ||
|---|---|---|---|---|
| Unrestricted | ||||
| funds | Total funds | Total funds | ||
| Note | £ | £ | £ | |
| Income and endowments | ||||
| Donations and legacies | 4 | 5,172 | 5,172 | 590 |
| Investment income | 5 | 31,287 | 31,287 | 43,467 |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| Total income | 36,459 | 36,459 | 44,057 | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| Expenditure | ||||
| Charitable activities | 6 | (309,759) | (309,759) | (326,713) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total expenditure | (309,759) | (309,759) | (326,713) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Net expenditure and net movements in funds before gains | ||||
| and losses on investments | (273,300) | (273,300) | (282,656) | |
| Net gains/(losses) on investments | 7 | 11,725 | 11,725 | (112,929) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Net expenditure and net movement in funds | (261,575) | (261,575) | (395,585) | |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Reconciliation of funds | ||||
| Total funds brought forward | 561,399 | 561,399 | 956,984 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| Total funds carried forward | 299,824 ৶৶৶৶৶৶৶৶৶ |
299,824 ৶৶৶৶৶৶৶৶৶ |
561,399 ৶৶৶৶৶৶৶৶৶ |
The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.
The notes on pages 11 to 19 form part of these financial statements.
10:42 on 12 September 2024
Draft Accounts
- 9 -
The Boshier-Hinton Foundation
Statement of financial position
31 March 2024
| 2024 | 2023 | |||||
|---|---|---|---|---|---|---|
| Note | £ | £ | £ | £ | ||
| Fixed assets | ||||||
| Investments | 11 | 246,126 | 431,440 | |||
| Current assets | ||||||
| Cash at bank and in hand | 55,288 | 131,399 | ||||
| Creditors: Amounts falling due within | ||||||
| one year | 12 | (1,590) | (1,440) | |||
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net current assets | 53,698 | 129,959 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Total assets less current liabilities | 299,824 | 561,399 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Net assets | 299,824 | 561,399 | ||||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |||||
| Funds of the charity | ||||||
| Unrestricted funds | 299,824 | 561,399 | ||||
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |||||
| Total charity funds | 13 | 299,824 ৶৶৶৶৶৶৶৶৶ |
561,399 ৶৶৶৶৶৶৶৶৶ |
These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:
Dr P Boshier Trustee
Mrs T Boshier Trustee
The notes on pages 11 to 19 form part of these financial statements.
10:42 on 12 September 2024
Draft Accounts
- 10 -
The Boshier-Hinton Foundation
Notes to the financial statements
Year ended 31 March 2024
1. General information
The charity is a public benefit entity and a registered charity in England and Wales and is unincorporated. The address of the principal office is Whitegates, 32 Lower Street, Horning, Norfolk, NR12 8AA.
2. Statement of compliance
The charity constitutes a public benefit entity as defined by FRS 102. The financial statements 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
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 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 issued 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.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through income or expenditure.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The trustees are working rowards closure of the charity within the next 12 months, but have not yet reached the point of a firm decision regarding actual dates. There is therefore a possibility that the charity will not continue for 12 months past the date of approval of the accounts, and as such these accounts are not prepared on the going concern basis.
Fund accounting
Unrestricted funds are available for use at the discretion of the trustees to further any of the charity's purposes.
Income
All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured. The following specific policies are applied to particular categories of income:
-
Income received by way of donations, legacies, grants and gifts is included in full in the Statement of Financial Activities when receivable.
-
Investment income is included when receivable.
10:42 on 12 September 2024
Draft Accounts
- 11 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
3. Accounting policies (continued)
Expenditure
Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully recovered, and is classified under headings of the statement of financial activities to which it relates:
-
Charitable expenditure comprises those costs incurred by the charity in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.
-
Grants payable are payments made to third parties in the furtherance of charitable objectives of the charity. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the Trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside the control of the charity.
-
Governance costs include those costs associated with meeting the constitutional and statutory requirements of the charity and include the independent examination fees and costs linked to the strategic management of the charity.
All costs are allocated to expenditure categories reflecting the use of the resource. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs are apportioned between the activities they contribute to on a reasonable, justifiable and consistent basis.
Investments
Unlisted equity investments are initially recorded at cost, and subsequently measured at fair value. If fair value cannot be reliably measured, assets are measured at cost less impairment.
Listed investments are measured at fair value with changes in fair value being recognised in income or expenditure.
Financial instruments
The Trust 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.
Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.
Cash at bank
Cash at bank and cash in hand includes cash and short term highly liquid investments with a short maturity of three months or less.
Taxation
The charity is exempt from tax on its charitable activities.
10:42 on 12 September 2024
Draft Accounts
- 12 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
4. Donations and legacies
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
|---|---|---|---|---|---|
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Donations | |||||
| Donations | 5,172 | 5,172 | 590 | 590 | |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶ | ৶৶৶৶ | ||
| 5. | Investment income | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Dividend income | 30,716 | 30,716 | 43,006 | 43,006 | |
| Interest receivable | 571 | 571 | 461 | 461 | |
| ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄ | ||
| 31,287 | 31,287 | 43,467 | 43,467 | ||
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ||
| 6. | Expenditure on charitable activities by activity type | ||||
| Grant funding | Total funds | Total fund | |||
| of activities | Support costs | 2024 | 2023 | ||
| £ | £ | £ | £ | ||
| Grants (note 15) | 305,498 | – | 305,498 | 323,226 | |
| Travel and subsistence | – | 172 | 172 | – | |
| Bank charges | – | 349 | 349 | 344 | |
| Administration | – | 1,842 | 1,842 | 1,703 | |
| Governance costs | – | 1,898 | 1,898 | 1,440 | |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | ||
| 305,498 | 4,261 | 309,759 | 326,713 | ||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| Analysis of governance costs: | |||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Accountancy fees | 1,590 | 1,440 | |||
| Meeting fees | 308 | – | |||
| ৄৄৄৄৄৄ | ৄৄৄৄৄৄ | ||||
| Total | 1,898 | 1,440 | |||
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ | ||||
| 7. | Net gains/(losses) on investments | ||||
| Unrestricted | Total Funds | Unrestricted | Total Funds | ||
| Funds | 2024 | Funds | 2023 | ||
| £ | £ | £ | £ | ||
| Gains/(losses) on listed investments | 11,725 | 11,725 | (112,929) | (112,929) | |
| ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||
| 8. | Independent examination fees | ||||
| 2024 | 2023 | ||||
| £ | £ | ||||
| Fees payable to the independent examiner for: | |||||
| Independent examination of the financial statements | 1,590 ৶৶৶৶৶৶ |
1,440 ৶৶৶৶৶৶ |
9. Staff costs
No salaries or wages have been paid to employees, including the trustees, during the year.
10:42 on 12 September 2024
Draft Accounts
- 13 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
10. Trustee remuneration and expenses
No trustees' received remuneration or any other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
Expenses incurred by the trustees have been incurred wholly on behalf of the Foundation in the normal course of its activities. During the year, one Trustee was reimbursed for travel and administration expenses totalling £2,014 (2023: three trustees £1,514).
11. Investments
| Listed | |
|---|---|
| investments | |
| £ | |
| Cost or valuation | |
| At 1 April 2023 | 431,440 |
| Additions | – |
| Disposals | (197,039) |
| Other movements | 11,725 |
| ৄৄৄৄৄৄৄৄৄ | |
| At 31 March 2024 | 246,126 |
| ৶৶৶৶৶৶৶৶৶ | |
| Impairment | |
| At 1 April 2023 and 31 March 2024 | |
| Carrying amount | |
| At 31 March 2024 | 246,126 |
| ৶৶৶৶৶৶৶৶৶ | |
| At 31 March 2023 | 431,440 ৶৶৶৶৶৶৶৶৶ |
All investments shown above are held at valuation.
Financial assets held at fair value
The fair value of listed investments is determined by reference to the quoted price for these assets in an active market at the balance sheet date.
12. Creditors: Amounts falling due within one year
| 2024 | 2023 | |
|---|---|---|
| £ | £ | |
| Accruals and deferred income | 1,590 | 1,440 |
| ৶৶৶৶৶৶ | ৶৶৶৶৶৶ |
10:42 on 12 September 2024
Draft Accounts
- 14 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
13. Analysis of charitable funds
Unrestricted funds
| Unrestricted funds | ||||||||
|---|---|---|---|---|---|---|---|---|
| At | ||||||||
| Gains and | 31 March 202 | |||||||
| At | 1 | April 2023 | Income | Expenditure | losses | 4 | ||
| £ | £ | £ | £ | £ | ||||
| General funds | 561,399 | 36,459 | (309,759) | 11,725 | 299,824 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ||||
| Gains and | At | |||||||
| At | 1 | April 2022 | Income | Expenditure | losses | 31 March 2023 | ||
| £ | £ | £ | £ | £ | ||||
| General funds | 956,984 | 44,057 | (326,713) | (112,929) | 561,399 | |||
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
14. Analysis of net assets between funds
| Unrestricted | Total Funds | |
|---|---|---|
| Funds | 2024 | |
| £ | £ | |
| Investments | 246,126 | 246,126 |
| Current assets | 55,288 | 55,288 |
| Creditors less than 1 year | (1,590) | (1,590) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 299,824 | 299,824 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ | |
| Unrestricted | Total Funds | |
| Funds | 2023 | |
| £ | £ | |
| Investments | 431,440 | 431,440 |
| Current assets | 131,399 | 131,399 |
| Creditors less than 1 year | (1,440) | (1,440) |
| ৄৄৄৄৄৄৄৄৄ | ৄৄৄৄৄৄৄৄৄ | |
| Net assets | 561,399 | 561,399 |
| ৶৶৶৶৶৶৶৶৶ | ৶৶৶৶৶৶৶৶৶ |
10:42 on 12 September 2024
Draft Accounts
- 15 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
15. Grants
| 2024 | |
|---|---|
| £ | |
| ARCOS | 2,000 |
| Aberdeen Day Project | 1,830 |
| Afasic | 4,000 |
| ASD Rainbows | 1,977 |
| ASNA | 1,990 |
| Activity Alliance | 950 |
| Almeida Theatre | 2,000 |
| Andrew Simpson Foundation | 1,180 |
| Armonica Consort | 1,000 |
| Animal Antiks | 2,000 |
| Artlink Hull | 2,000 |
| Autistic Children & Carers Together | 1,000 |
| BOSP | 1,978 |
| Belvoir Cricket & Countryside Trust | 1,615 |
| Bevern Trust | 2,000 |
| Befriending Scheme | 2,000 |
| Berkshire Vision | 2,000 |
| BID Services | 1,000 |
| Bishops Storford MENCAP | 2,000 |
| Bloomin'Arts | 2,000 |
| Boaz Trust Hampshire | 1,879 |
| Books Beyond Words | 2,000 |
| Bournemouth Symphony Orchestra | 2,000 |
| British Disabled Angling Association | 1,837 |
| Building Bridges Training CIC | 1,500 |
| Caister Rock Ltd | 2,131 |
| Cambridge Rare Disease Network | 1,980 |
| Castel Froma Neuro Care | 2,000 |
| Chestnut Tree House | 1,450 |
| Chailey Heritage Foundation | 2,836 |
| Children's Adventure Farm Trust | 1,832 |
| CHIPS | 2,011 |
| Cherry Trees | 1,000 |
| Children Today Charitable Trust | 2,000 |
| Cleft Lip and Palet Association | 2,000 |
| Corbenic Camphill Community | 2,000 |
| Creating Community Space Co CIC | 1,440 |
| CRMBS Project | 875 |
| Cumbria Cerebral Palsy | 2,000 |
| Cutting Edge Theatre | 2,000 |
| Cylch Beithrin Syffryn Banw | 479 |
| Deaf World | 1,800 |
| Deafinitely Theatre | 1,400 |
| Demelza Hospice Care for Children | 2,276 |
| Destination Pond Meadow | 2,000 |
| Disability Sports Coach | 2,000 |
| Disabled Sailors Association | 1,980 |
| Dog Assistance in Disability | 1,600 |
| Dogs for Autism | 2,000 |
| Douglas Bader Foundation | 1,950 |
| Dravet Syndrome UK | 2,000 |
10:42 on 12 September 2024
Draft Accounts
- 16 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
Grants (continued)
| 2024 | |
|---|---|
| £ | |
| Dressability | 945 |
| Eat, Sleep, Ride CIC | 2,192 |
| ECHO | 1,970 |
| Edinburgh Science Festival Foundation | 2,000 |
| Enham Trust | 1,000 |
| Equality Together | 760 |
| Ewing Foundation | 2,480 |
| Extant | 2,000 |
| Fairfield School | 1,000 |
| Fairhaven Garden Trust | 2,000 |
| Find A Voice | 2,000 |
| Footsteps Foundation | 1,000 |
| Friends and Families | 1,630 |
| Friends of Ashton | 2,000 |
| Friends of Ravenshall | 2,000 |
| Frozen Light | 2,000 |
| Get Set 4 Tennis | 1,000 |
| Go Kids Go! | 22,000 |
| Goalball UK | 1,954 |
| Grand Appeal | 500 |
| Guild Care | 500 |
| Harlow District Council | 4,480 |
| Headway Hertfordshire | 1,500 |
| Hearing Dogs for Deaf Peole | 1,500 |
| Heart n Soul | 1,061 |
| Heel & Toe Children's Charity | 1,218 |
| Helen Arkell Dyslexia Charity | 2,000 |
| Helping Disabilities | 2,000 |
| Henshaws Society for Blind People | 1,000 |
| Inclusive Leisure Ed Activities Project | 1,958 |
| Jubilee House Care Trust Ltd | 1,149 |
| Kent Autistic Trust | 1,000 |
| Kingsteignton Swimming Pool | 1,956 |
| Leeds Hospital Charity | 500 |
| Life Cycle | 2,000 |
| Livability | 2,000 |
| Lincoln & Lindsey Blind Society | 500 |
| Little Angle Theatre | 2,000 |
| Little Treasures | 2,000 |
| Live Music Now South West | 1,915 |
| Magpie Dance | 1,710 |
| Manor Hall Academy Trust | 1,441 |
| Martineau Gardens | 1,000 |
| Meningitis Now | 2,000 |
| Misgav | 1,950 |
| Mudlarks Community | 1,845 |
| Myriad Centre | 2,000 |
| Nancy Oldfield Trust | 1,500 |
| National Star Foundation | 1,500 |
| National Youth Theatre | 2,000 |
| North Tyneside Disability Forum | 528 |
| Open Minds Active CIC | 1,000 |
10:42 on 12 September 2024
Draft Accounts
- 17 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
Grants (continued)
| 2023 | |
|---|---|
| £ | |
| Opening Doors | 2,000 |
| Options for Life | 1,000 |
| Ormiston Families | 1,000 |
| Palatine Primary School | 2,000 |
| Pathfinder Guide Dog Programme | 1,187 |
| Perkisound | 2,000 |
| PHAB Nottingham | 2,000 |
| Pound Arts Trust Ltd | 1,000 |
| Prism Arts | 902 |
| RNCB | 2,000 |
| React | 1,000 |
| Roundabout | 2,000 |
| Rowan Humberstone Ltd | 2,000 |
| Royal Scottish National Orchestra | 1,000 |
| Royal Shakespeare Company | 2,000 |
| SASBAH | 2,000 |
| Seashell Trust | 2,000 |
| SHINE | 1,490 |
| Sight for Surrey | 1,180 |
| SNAPS | 120 |
| Scroption RDA | 1,475 |
| Sequel Trust | 2,000 |
| Shine (East Norfolk) | 1,000 |
| Side by Side (Children) Ltd | 1,000 |
| Sight Support West of England | 2,000 |
| Space4Autism | 2,000 |
| Stable Family Home Trust | 2,000 |
| Support Horizons | 1,827 |
| Swings and Smiles | 2,000 |
| Snow Sports Foundation | 1,000 |
| Special Needs and Parents | 2,000 |
| Square Peg Activities Limited | 1,795 |
| Stepping Stones | 1,590 |
| Steps Conductive Education Center | 2,000 |
| Story Museum | 2,000 |
| Straw Patch Project CIC | 2,000 |
| Success Club CIO | 2,000 |
| Tate Gallery | 2,000 |
| Theatre-Rites | 2,000 |
| Tim Henman Foundation | 1,800 |
| Treloar's | 24,820 |
| Tron Theatre | 2,000 |
| Uplands Enterprise Trust | 2,000 |
| VSA | 994 |
| Volunteering Matters | 1,000 |
| Walsall Society for the Blind | 1,260 |
| Walthew House | 1,725 |
| Where Next Association | 500 |
| Wild and Free Therapy | 500 |
| Wingate Special Children's Trust | 1,943 |
| Woodland Centre Trust | 2,000 |
| Woodlarks Camp Site Trust | 1,700 |
10:42 on 12 September 2024
Draft Accounts
- 18 -
The Boshier-Hinton Foundation
Notes to the financial statements (continued)
Year ended 31 March 2024
Grants (continued)
| 2024 | |
|---|---|
| £ | |
| YMCA East Surrey | 1,000 |
| Young People's Puppet Theatre | 1,772 |
| Zinc Project CIO | 1,000 |
| ৄৄৄৄৄৄৄৄৄ | |
| 305,498 | |
| ৶৶৶৶৶৶৶৶৶ |
16. Related parties
During the year donations without conditions of £5,151 (2023: £Nil) were made by related parties.
10:42 on 12 September 2024
Draft Accounts
- 19 -