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2021-02-28-accounts

Reports
Referenceandadministrativeinformation 1
Trustees'report 2
Independentauditor'sreport 18
Financialstatements
Statementoffinancialactivities 22
Balancesheet 23
Statementofcashflows 24
Principalaccountingpolicies 25
Notestothefinancialstatements 29

Trustees JamesCarleton
MarkClarke
MichaelMoody
ChiefExecutiveandCompanySecretary RichardPierce-Saunderson
Registeredoffice 66Lincoln'sInnFields
London
WC2A3LH
Companyregistrationnumber 05718135(EnglandandWales)
Charityregistrationnumber 1113064
Auditors BuzzacottLLP
130WoodStreet
London
EC2V6DL
Bankersandinvestmentmanagers CHoare&Co
37FleetStreet
London
EC4P4DQ
UBSWealthManagement
1FinsburyAvenue
London
EC2M2AN
InvestecWealth&InvestmentLimited
2GreshamStreet
London
EC2V7QN
Solicitors Farrer&CoLLP
66Lincoln'sInnFields
London
WC2A3LH
Website www.thefebruaryfoundation.org

James Carleton

26 November 2021

Unrestricted Expendable
Total
Unrestricted Expendable
Total
funds endowment
2021
funds
endowment

2020
Notes
£

£
£ £
£

£
Incomefrom:
Donations 2,946,269 2,946,269 2,471,105 2,471,105
Giftofshares 6 10,596,000 10,596,000 10,690,000
10,690,000
Investments 1 4,042,771 4,042,771 4,046,113 4,046,113
Totalincome 4,042,771 13,542,269 17,585,040 4,046,113 13,161,105 17,207,218
Expenditureon:
Investmentmanagementcosts 103,823 103,823 84,363 84,363
Charitableactivities 2 2,470,567 9,336,000 11,806,567 2,256,365 10,480,000 12,736,365
Totalexpenditure 2,470,567 9,439,823 11,910,390 2,256,365 10,564,363 12,820,728
Netincomebefore(losses)gains
oninvestments 1,572,204 4,102,446 5,674,650 1,789,748
2,596,742
4,386,490
Net(losses)gainsoninvestments 6
• Realisedonsale (3,882,697) (3,882,697) (113,963)
(113,963)
• Unrealised:changesinmarketvalue (6,278,762) (6,278,762) 7,883,016 7,883,016
(10,161,459) (10,161,459) 7,769,053 7,769,053
Netincomeandnetmovementin
fundsfortheyear 1,572,204 (8,059,013) (4,486,809) 1,789,748 10,365,795 12,155,543
Fundbalancesbroughtforwardat
1March2020 13,386,815 108,613,210 122,000,025 11,597,067 98,247,415 109,844,482
Fundbalancescarriedforwardat
28February2021 14,959,019 102,554,197 117,513,216 13,386,815 108,613,210 122,000,025

James Carleton

2021 2020
Notes £ £
Cashflowsfromoperatingactivities:
Netcashprovidedby(usedin)operatingactivities A 415,295 (9,022)
Cashflowsfrominvestingactivities:
Dividendsandinterestfrominvestments 4,056,927 4,016,708
Proceedsfromthedisposalofinvestments 7,816,488 1,719,927
Purchaseofinvestments (8,681,547) (9,315,338)
Netcashprovidedby(usedin)investingactivities 3,191,868 (3,578,703)
Changeincashandcashequivalentsintheyear 3,607,163 (3,587,725)
Cashandcashequivalentsat1March2020 B 2,315,523 5,903,248
Cashandcashequivalentsat29February2021 B 5,922,686 2,315,523
Notestothestatementofcashflows
A Reconciliationofnetmovementinfundstonetcashprovidedby(usedin)operating Reconciliationofnetmovementinfundstonetcashprovidedby(usedin)operating Reconciliationofnetmovementinfundstonetcashprovidedby(usedin)operating
activities
2021 2020
£ £
Netincome(asperthestatementoffinancialactivities) (4,486,809) 12,155,543
Adjustmentsfor:
Loss(gains)oninvestments 10,161,459 (7,769,053)
Dividendsandinterestfrominvestments (4,042,771) (4,046,113)
Giftofshares:netmovementonsharesreceivedanddonated (1,260,000) (210,000)
Decrease(increase)indebtors 112,720 (111,480)
Decreaseincreditors (69,305) (27,919)
Netcashprovidedby(usedin)operatingactivities 415,4295 (9,022)
B Analysisofcashandcashequivalents
2021 2020
£ £
Cashatbankandinhand 5,186,409 500,901
Cashheldbyinvestmentmanagers(note6) 736,277 1,814,622
Totalcashandcashequivalents 5,922,686 2,315,523

Investmentincome
2021 2020
£ £
Dividendsandinterestinvestments 4,029,211 4,023,644
Interestoncashholdings 13,560 22,669
4,042,771 4,046,313

Expenditureoncharitableactivities
2021 2020
£
£
Grantspaidtoinstitutionsbycategory
• Education 204,579 612,144
• Heritage 50,000
• Healthcareandpatientsupport 1,027,258 829,813
End-of-lifecare 782,186 437,844
• Othercategories 393,953 195,875
Totalgrantspaidintheyear 2,407,976 2,125,676
Releaseofprioryeargrantcommitments (69,630)
Totalgrantspayable 2,338,346 2,125,676
• Investmentsdonatedtoaregisteredcharity 9,336,000 10,480,000
11,681,517 12,605,676
GrantandFoundationadministrative expensesincludinggovernance
costs(note3) 132,221 130,689
11,806,567 12,736,365
Governancecosts
2021 2020
£ £
Feespayabletotheauditor:
Statutoryaudit 12,059 12,240
Taxationservices 3,268 7,288
Payrollservices 2,686 2,688
18,013 22,216
2021 2020
£ £
Staffcostscomprise:
Wagesandsalaries 87,000 83,140
Socialsecuritycosts 7,673 10,588
Pensioncosts 6,525 6,400
Medicalinsurance 7,171 1,463
108,369 101,591

Fixedassetinvestments
Attheyearend,fixedassetinvestmentscomprisedthefollow
investment:
inginvestment sandcashfor
Total
Total
2021
2020
£
£
Marketvalueofinvestmentsat1March2020 119,658,838 104,084,374
Giftofsharesreceived 10,596,000 10,690,000
Additions 8,681,547
9,315,338
Disposals(proceeds£7,816,488:realisedlosses£3,882,697) (11,699,185) (1,833,890)
Disposals:SharesdonatedtoaUKcharityatmarketvalue(note2) 9,336,000 (10,480,000)
Unrealised(losses)gainsintheyear (6,278,762)
7,883,016
Marketvalueofinvestmentsat28February2021 111,622,438 119,658,838
Cashheldforreinvestment 736,277
1,814,622
112,358,715 121,473,460
Historiccostofinvestmentsat28February2021 87,623,924 23,572,758
Themarketvalueofinvestmentsat28February2021comprises:
UKlisted 93,012,750 104,288,203
UKfixedintereststock 7,402,096
8,239,206
Overseaslisted 8,043,123
4,471,091
Overseasfixedinterest 367,355
185,780
Alternatives 990,305
546,079
Property 1,806,809 1,928,479
Cashheldforreinvestment 736,277 1,814,622
112,356,715 121,473,460

.Debtors
2021 2020
£ £
Duewithinoneyear
Accruedinvestmentincome 57,243 71,400
Prepayments 787
Otherdebtors 111,933
57,243 184,120

Creditors
2021
2020
£
£
Duewithinoneyear
Accruedexpenses 31,655
31,326
Grantspayable 32,500 72,130
64,151 103,456
Dueaftermorethanoneyear
Grantspayable 25,000 55,000
Totalcreditors 89,154 158,456
At28February2021,grantsof£57,500(2020-£127,130)hadbeenapprovedanda
conditionshadbeensatisfied.InaccordancewiththeFoundation'saccountingpolicy,thes
amountshavebeenrecognisedasaliabilityin thebalancesheet.
Analysisofnetassetsbetweenfunds
ExpendableUnrestricted Total
endowment funds 2021
£ £ £
Fundbalancesat28February2021
arerepresentedby:
Investments 102,554,197 9,804,518 112,358,715
Currentassets 5,243,652 5,243,652
Creditors:amountsfallingduewithinoneyear (64,151) (64,151)
Creditors:amountsfallingdueafteroneyear (25,000) (25,000)
Totalnetassets 102,554,19714,959,019 117,513,216
ExpendableUnrestricted Total
endowment funds 2020
£ £ £
Fundbalancesat28February2020
arerepresentedby:
Investments 108,613,21012,860,250 121,473,460
Currentassets - 685,021 685,021
Creditors:amountsfallingduewithinoneyear - (103,456) (103,456)
Creditors:amountsfallingdueafteroneyear - (55,000) (55,000)
Totalnetassets 108,613,21013,386,815 122,000,025

Healthcare End-of-
andpatient Life
Education support Care Other Total
£ £ £ £ £
Maximumcommitmentat
1March2020 1,546,274 1,251,920 160,000 125,000 3,083,194
Paidinyear (204,580) (555,000) (67,500) (25,000) (852,080)
Newcommitments 1,223,306 467,972 (32,500) - 1,658,778
Maximumcommitmentat
28February2021 2,565,000 1,164,892 60,000 100,000 3,889,892
Healthcare End-of-
andpatient Life
Education support Care Other Total
£ £ £ £ £
Maximumcommitmentat
1March2019 192,558 1,135,000 30,000 50,000 1,407,558
Paidinyear
.Actual (220,204) (579,000) (15,000) (25,000) (839,204)
Newcommitments 1,573,920 695,920 160,000 100,000 2,519,840
Maximumcommitmentat
29February2020 1,546,274 1,251,920 160,000 125,000 3,083,194

Reports
Referenceandadministrativeinformation 1
Trustees'report 2
Independentauditor'sreport 18
Financialstatements
Statementoffinancialactivities 22
Balancesheet 23
Statementofcashflows 24
Principalaccountingpolicies 25
Notestothefinancialstatements 29

Trustees JamesCarleton
MarkClarke
MichaelMoody
ChiefExecutiveandCompanySecretary RichardPierce-Saunderson
Registeredoffice 66Lincoln'sInnFields
London
WC2A3LH
Companyregistrationnumber 05718135(EnglandandWales)
Charityregistrationnumber 1113064
Auditors BuzzacottLLP
130WoodStreet
London
EC2V6DL
Bankersandinvestmentmanagers CHoare&Co
37FleetStreet
London
EC4P4DQ
UBSWealthManagement
1FinsburyAvenue
London
EC2M2AN
InvestecWealth&InvestmentLimited
2GreshamStreet
London
EC2V7QN
Solicitors Farrer&CoLLP
66Lincoln'sInnFields
London
WC2A3LH
Website www.thefebruaryfoundation.org

Unrestricted Expendable
Total
Unrestricted Expendable
Total
funds endowment
2021
funds
endowment

2020
Notes
£

£
£ £
£

£
Incomefrom:
Donations 2,946,269 2,946,269 2,471,105 2,471,105
Giftofshares 6 10,596,000 10,596,000 10,690,000 10,690,000
Investments 1 4,042,771 4,042,771 4,046,113 4,046,113
Totalincome 4,042,771 13,542,269 17,585,040 4,046,113 13,161,105 17,207,218
Expenditureon:
Investmentmanagementcosts 103,823 103,823 84,363 84,363
Charitableactivities 2 2,470,567 9,336,000 11,806,567 2,256,365 10,480,000 12,736,365
Total expenditure 2,470,567 9,439,823 11,910,390 2,256,365 10,564,363 12,820,728
Netincomebefore(losses)gains
oninvestments 1,572,204 4,102,446 5,674,650 1,789,748 2,596,742 4,386,490
Net(losses)gainsoninvestments 6
• Realisedonsale (3,882,697) (3,882,697) (113,963)
(113,963)
• Unrealised:changesinmarketvalue (6,278,762) (6,278,762) 7,883,016 7,883,016
(10,161,459) (10,161,459) 7,769,053 7,769,053
Netincomeandnetmovementin
fundsfortheyear 1,572,204 (8,059,013) (4,486,809) 1,789,748 10,365,795 12,155,543
Fundbalancesbroughtforwardat
1March2020 13,386,815 108,613,210 122,000,025 11,597,067 98,247,415 109,844,482
Fundbalancescarriedforwardat
28February2021 14,959,019 102,554,197 117,513,216 13,386,815 108,613,210 122,000,025
2021 2021 2020
2020
Notes £ £ £ £
Fixedassets
Investments 6 112,358,715 121,473,460
Currentassets
Debtors 7 57,243 184,120
Cashatbankandinhand 5,186,409 500,901
5,243,652 685,021
Currentliabilities
Creditors:amountsfallingdue
withinoneyear 8 (64,151) (103,456)
Netcurrentassets 5,179,501 581,565
Totalassetslesscurrent
liabilities 117,538,216 122,055,025
Non-currentliabilities
Creditors:amountsfallingdue 8
afteroneyear (25,000) (55,000)
Netassets 117,513,216 122,000,025
ThefundsoftheFoundation 9
Fundsandreserves
Capitalfunds
Expendableendowment 102,554,197 108,613,210
Incomefunds
Unrestrictedfunds 14,959,019 13,386,815
117,513,216 122,000,025
Approvedbythetrustees
andsignedontheirbehalfby:

2021 2020
Notes £ £
Cashflowsfromoperatingactivities:
Netcashprovidedby(usedin)operatingactivities A 415,295 (9,022)
Cashflowsfrominvestingactivities:
Dividendsandinterestfrominvestments 4,056,927 4,016,708
Proceedsfromthedisposalofinvestments 7,816,488 1,719,927
Purchaseofinvestments (8,681,547) (9,315,338)
Netcashprovidedby(usedin)investingactivities 3,191,868 (3,578,703)
Changeincashandcashequivalentsintheyear 3,607,163 (3,587,725)
Cashandcashequivalentsat1March2020 B 2,315,523 5,903,248
Cashandcashequivalentsat29February2021 B 5,922,686 2,315,523
Notestothestatementofcashflows
A Reconciliationofnetmovementinfundstonetcashprovidedby(usedin)operating Reconciliationofnetmovementinfundstonetcashprovidedby(usedin)operating Reconciliationofnetmovementinfundstonetcashprovidedby(usedin)operating
activities
2021 2020
£ £
Netincome(asperthestatementoffinancialactivities) (4,486,809) 12,155,543
Adjustmentsfor:
Loss(gains)oninvestments 10,161,459 (7,769,053)
Dividendsandinterestfrominvestments (4,042,771) (4,046,113)
Giftofshares:netmovementonsharesreceivedanddonated (1,260,000) (210,000)
Decrease(increase)indebtors 112,720 (111,480)
Decreaseincreditors (69,305) (27,919)
Netcashprovidedby(usedin)operatingactivities 415,4295 (9,022)
B Analysisofcashandcashequivalents
2021 2020
£ £
Cashatbankandinhand 5,186,409 500,901
Cashheldbyinvestmentmanagers(note6) 736,277 1,814,622
Totalcashandcasheauivalents 5,922,686 2,315,523

1 Investmentincome
2021 2020
£
£
Dividendsandinterestinvestments 4,029,211 4,023,644
Interestoncashholdings 13,560 22,669
4,042,771 4,046,313
2 Expenditureoncharitableactivities
2021 2020
£ £
Grantspaidtoinstitutionsbycategory:
• Education 204,579 612,144
• Heritage 50,000
• Healthcareandpatientsupport 1,027,258 829,813
• End-of-lifecare 782,186 437,844
Othercategories 393,953 195,875
Totalgrantspaidintheyear 2,407,976 2,125,676
Releaseofprioryeargrantcommitments (69,630)
Totalgrantspayable 2,338,346 2,125,676
Investmentsdonatedtoaregisteredcharity 9,336,000 10,480,000
11,681,517 12,605,676
GrantandFoundationadministrativeexpensesincludinggovernance
costs(note3) 132,221 130,689
11,806,567 12,736,365
3 Governancecosts
2021 2020
£ £
Feespayabletotheauditor:
Statutoryaudit 12,059 12,240
Taxationservices 3,268 7,288
Payrollservices 2,686 2,688
18,013 22,216

2021 2020
£ £
Staffcostscomprise:
Wagesandsalaries 87,000 83,140
Socialsecuritycosts 7,673 10,588
Pensioncosts 6,525 6,400
Medicalinsurance 7,171 1,463
108,369 101,591

Total
Total
2021
2020
£
£
Marketvalueofinvestmentsat1March2020 119,658,838 104,084,374
Giftofsharesreceived 10,596,000 10,690,000
Additions 8,681,547
9,315,338
Disposals(proceeds£7,816,488:realisedlosses£3,882,697) (11,699,185) (1,833,890)
Disposals:SharesdonatedtoaUKcharityatmarketvalue(note2) 9,336,000 (10,480,000)
Unrealised(losses)gainsintheyear (6,278,762)
7,883,016
Marketvalueofinvestmentsat28February2021 111,622,438 119,658,838
Cashheldforreinvestment 736,277
1,814,622
112,358,715 121,473,460
Historiccostofinvestmentsat28February2021 87,623,924 23,572,758
Themarketvalueofinvestmentsat28February2021comprises
UKlisted 93,012,750 104,288,203
UKfixedintereststock 7,402,096 8,239,206
Overseaslisted 8,043,123
4,471,091
Overseasfixedinterest 367,355 185,780
Alternatives 990,305 546,079
Property 1,806,809 1,928,479
Cashheldforreinvestment 736,277 1,814,622
112,356,715 121,473,460

.Debtors
2021 2020
£ £
Duewithinoneyear
Accruedinvestmentincome 57,243 71,400
Prepayments 787
Otherdebtors 111,933
57,243 184,120

Creditors
2021 2020
£
£
Duewithinoneyear
Accruedexpenses 31,655
31,326
Grantspayable 32,500 72,130
64,151 103,456
Dueaftermorethanoneyear
Grantspayable 25,000 55,000
Totalcreditors 89,154 158,456
At28February2021,grantsof£57,500(2020-£127,130)hadbeenapprovedanda
conditionshadbeensatisfied.InaccordancewiththeFoundation's accountingpolicy,thes
amountshavebeenrecognisedasaliabilityin thebalancesheet.
Analysisofnetassetsbetweenfunds
ExpendableUnrestricted Total
endowment funds 2021
£ £ £
Fundbalancesat28February2021
arerepresentedby:
Investments 102,554,197 9,804,518 112,358,715
Currentassets 5,243,652 5,243,652
Creditors:amountsfallingduewithinoneyear (64,151) (64,151)
Creditors:amountsfallingdueafteroneyear (25,000) (25,000)
Totalnetassets 102,554,19714,959,019 117,513,216
ExpendableUnrestricted Total
endowment funds 2020
£ £ £
Fundbalancesat28February2020
arerepresentedby:
Investments 108,613,21012,860,250 121,473,460
Currentassets - 685,021 685,021
Creditors:amountsfallingduewithinoneyear - (103,456) (103,456)
Creditors:amountsfallingdueafteroneyear - (55,000) (55,000)
Totalnetassets 108,613,21013,386,815 122,000,025

Healthcare End-of-
andpatient Life
Education support Care Other Total
£ £ £ £ £
Maximumcommitmentat
1March2020 1,546,274 1,251,920 160,000 125,000 3,083,194
Paidinyear (204,580) (555,000) (67,500) (25,000) (852,080)
Newcommitments 1,223,306 467,972 (32,500) 1,658,778
Maximumcommitmentat
28February2021 2,565,000 1,164,892 60,000 100,000 3,889,892
Healthcare End-of-
andpatient Life
Education support Care Other Total
£ £ £ £ £
Maximumcommitmentat
1March2019 192,558 1,135,000 30,000 50,000 1,407,558
Paidinyear
.Actual (220,204) (579,000) (15,000) (25,000) (839,204)
Newcommitments 1,573,920 695,920 160,000 100,000 2,519,840
Maximumcommitmentat
29February2020 1,546,274 1,251,920 160,000 125,000 3,083,194