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2020-09-30-accounts

THE WESTMINSTER ABBEY TRUST

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 September 2020

Charity number: 1116371

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

REPORT OF THE TRUSTEES AND FINANCIAL STATEMENTS For the year ended 30 September 2020

Contents Page(s)
Trustees, advisers and governing documents 1
Report of the trustees 2 – 5
Independent Auditors’ report to the trustees 6 – 8
Statement of Financial Activities 9
Balance Sheet 10
Statement of Cash Flows 11
Notes to the financial statements 12 – 19

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

TRUSTEES, ADVISERS AND GOVERNING DOCUMENTS For the year ended 30 September 2020

Trustees

Mr John O’Brien (Chairman)

The Very Reverend John Hall (resigned 01 November 2019) The Very Reverend David Hoyle (appointed 28 November 2019) The Reverend Canon David Stanton Dr Julian Litten Sir Thomas Hughes-Hallett

Senior Management Personnel

Ms Valerie Humphrey (Director of Westminster Abbey Trust, on secondment from Westminster Abbey Enterprises Limited)

Contact name

Mr Christopher Vyse

Governing document Charitable Settlement dated 16 June 2006

Status

Charitable Trust

Registered charity number 1116371

Principal office

The Chapter Office 20 Dean’s Yard Westminster Abbey London SW1P 3PA

Auditors

Ernst & Young LLP 1 More London Place London SE1 2AF

Bankers

Barclays Bank plc 1 Churchill Place Canary Wharf London E14 5HP

Campaign Development Board

Mr Will Adderley Mrs Catherine Armitage Lady Sarah Chatto Mr Ronald Freeman Lord Harris Mr John O’Brien Lord Salisbury Mr Guy Weston

Page 1

Charity No. 1116371

THE WESTMINSTER ABBEY TRUST

REPORT OF THE TRUSTEES

For the year ended 30 September 2020

The Trustees take pleasure in presenting their report together with the financial statements for the year ended 30 September 2020.

The legal and administrative information set out on page 1 forms part of this report.

Trustees, advisers and governing documents

The Westminster Abbey Trust (the Trust) is an unincorporated trust registered with the Charities Commission and was created by Charitable Settlement on 16 June 2006. It was set up to raise funds to support its declared objectives, which include grant giving.

Under the terms of the settlement the Trustee body consists of two nominated trustees and three co-opted trustees. The power of appointing new co-opted Trustees lies with the Dean and Chapter of The Collegiate Church of Saint Peter Westminster (the Abbey).

Trustees are given informal training as part of their induction to the charity. This training involves explaining the Trustees’ responsibilities, as noted on page 5 to the financial statements, and explaining to them the role they are expected to take and the involvement in the charity that this entails.

Objects and activities of the Charity

The main objectives of the Trust are:

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the Trust’s objectives and in planning future activities and setting the grant making policy. The policy for grants states that expenses should be pertaining to fabric, upkeep and the Education Centre.

A cornerstone of Westminster Abbey’s mission is “to serve pilgrims and all other visitors and to maintain a tradition of hospitality”. In a normal year of operation, over 1.5 million people would be welcomed at the Abbey for either worship or to visit. In the current year, numbers were impacted by the COVID 19 pandemic for over 6 months and total visitors and worshippers reduced to 575,000. The Trustees believe that financially assisting the Abbey to fulfil its mission, together with its Choir School, contributes to the advancement of religion whatever the circumstances.

The principal sources of income for the Trust are donations for Westminster Abbey and a donation from Westminster Abbey Enterprises Limited towards the costs of generating funds.

Aims and strategies for achieving objectives

The Trust aims to support the Abbey in line with its objectives. It considers requests for funding by the Abbey to support religious, structural and educational purposes.

The Trust seeks to raise specific money for projects it agrees to fund in support of The Abbey and the Choir School with particular reference to the request during the COVID -19 Pandemic

Page 2

Charity No. 1116371

THE WESTMINSTER ABBEY TRUST

REPORT OF THE TRUSTEES

For the year ended 30 September 2020

for music, conservation/curatorial, and education related purposes. These aims are supported by the established Campaign Development Board (see page 1) which is the primary external vehicle to help raise funds for the Abbey’s current needs.

Grant making

During the year grants totalling £678,112 (2019: £825,000) were paid to Westminster Abbey which mainly supported initial archaeological works for the visitor centre (£364,039), final payments towards the Galleries (£113,146), and the Hockney Window (£105,427).

Financial review and achievements of the year

The total resources of the Trust amounted to £263,402 as at 30 September 2020 (2019: £190,800). Total income amounted to £758,879 (2019: £875,001), of which £50,000 (2019: £Nil) was a gift aid donation from Westminster Abbey Enterprises Limited (WAEL), representing a contribution towards the costs of generating income for the Trust.

Despite the challenging fundraising environment over the last year, the Trust was still able to raise £758,879 in total of which £698,273 was received from third party donors, with an additional £10,606 claimed in Gift Aid.

Plans for future periods

The Trust will secure the payment of the final pledge of £50,000 made in relation to the funding of the Jubilee Galleries. It is on schedule to come in during December 2020. Once that last donation is received all Galleries’ pledges will have been paid in full.

The Trust will continue to raise funds to support the Abbey’s revised current needs. During the course of 2020-21 the Trust will continue to raise funds for targeted projects and areas which the Abbey has identified including music, conservation/curatorial and education, and will also seek funding for the disabled access aspect of the Sacristy project should donors be found who would not otherwise have given to one of the other areas.

Governance and management

The Trustees have ultimate legal responsibility for the charity and work to ensure good governance, with the help of its advisers. They agree the overall strategic direction of the organisation, and are the highest decision-making body.

The Director of Development supports the Trustees and is responsible for the implementation of policy and for the management of the day-to-day running of the organisation with the support of Westminster Abbey staff, in particular the Receiver General and Director of Finance.

Key management personnel remuneration

The trustees consider the Director of Westminster Abbey Trust as the key management person for the charity, in charge of directing and controlling the charity and running and operating the charity on a day to day basis.

The Director of Westminster Abbey Trust is seconded from WAEL.

Page 3

Charity No. 1116371

THE WESTMINSTER ABBEY TRUST

REPORT OF THE TRUSTEES

For the year ended 30 September 2020

Reserves policy and investment policy

The Trustees aim to distribute the net income of the Trust to support the Trust’s charitable objectives, keeping only such reserves as are necessary to maintain working capital. Grant requests made to the Trustees will be considered at the next Trustees’ meeting. For the moment no policy for longer term investment is required as funds raised during the year are distributed in the short term.

Reserves are split unrestricted £84,528 (2019: £21,871) and restricted £178,874 (2019: £168,929).

Risk management

The Trustees have assessed the major risks to which the Trust is exposed and are satisfied that systems are in place to mitigate the Trust’s exposure to the major risks.

The trustees consider variability of donations received to constitute the charity’s major financial risk. The COVID 19 pandemic over the last 6 months has further highlighted this risk. The trustees have previously founded the Campaign Development board in order to mitigate this risk.

Trustees’ going concern assessment

The Trustees consider the Trust to be a going concern as it continues to have positive fund balances and has been able to maintain ongoing operations during the current COVID 19 pandemic. During the year the Trust received £50k of financial support from Westminster Abbey Enterprises Ltd.

Underlying administrative costs were c£8k in the year, which provides the Trustees with confidence that the Trust has sufficient financial cover throughout the period considered to December 2021 being at least another 12 months from the date of signing. With WAEL continuing to gift employee time, there is no reason to consider that the Trust will not be a going concern in the coming year.

Disclosure of information to the auditors

In the case of each person who was a trustee at the time this report was approved:

Auditors

The auditors, Ernst & Young LLP were appointed in the prior year. A resolution to re-appoint the auditors will be proposed at the next Trustee Meeting.

Page 4

Charity No. 1116371

THE WESTMINSTER ABBEY TRUST

REPORT OF THE TRUSTEES

For the year ended 30 September 2020

Statement of Trustees’ responsibilities

The Trustees are responsible for preparing the Report of the Trustees and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102, the Financial Reporting Standard applicable to the UK and Republic of Ireland.

The law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008 and the provisions of the charitable settlement. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the Trustees and signed on their behalf:

John O’ Brien Trustee (Chairman) 10 December 2020

Page 5

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE WESTMINSTER ABBEY TRUST

Opinion

We have audited the financial statements of The Westminster Abbey Trust (‘The Trust’) for the year ended 30 September 2020 which comprise the Statement of Financial Activities, the Balance Sheet, and the Statement of Cash Flows and the related notes 1 to 10, including as summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) including FRS 102 “The Financial Reporting standard applicable in the UK and Republic of Ireland”.

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report below. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:

Page 6

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE WESTMINSTER ABBEY TRUST

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information.

Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of the other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on page 5, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless management either intends to liquidate the charity or to cease operations, or has no realistic alternative but to do so.

Page 7

INDEPENDENT AUDITOR’S REPORT TO THE TRUSTEES OF THE WESTMINSTER ABBEY TRUST

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

This report is made solely to the Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

William Binns, Senior Statutory Auditor

London

Date: December 2020 Ernst & Young LLP

Page 8

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

STATEMENT OF FINANCIAL ACTIVITIES

For the year ended 30 September 2020

Notes
Income from:
Donations and legacies:
Donation from WAEL
2
Other donations
3
Miscellaneous income
Interest on cash deposits
Total income
Expenditure on:
Raising funds:
Donations and legacies
5
Bank charges and interest
5
Charitable activities:
Grants to The Dean &
Chapter of Westminster
4
Total expenditure
Net movement in funds
Reconciliation of funds:
Total funds brought forward
30 September 2019
Total funds carried forward
30 September 2020
9
Unrestricted
Funds
£
50,000
29,986
1,857
81,843
168
82,011
8,060
105
11,189
19,354
62,657
21,871
84,528
Restricted
funds
£
-
676,868
-
676,868
-
676,868
-
-
666,923
666,923
9,945
168,929
178,874
Total
2020
£
50,000
706,854
1,857
758,711
168
758,879
8,060
105
678,112
686,277
72,602
190,800
263,402
Total
2019
£
-
873,583
1,174
874,757
244
875,001
5,104
87
825,000
830,191
44,810
145,990
190,800

All recognised gains and losses in both years have been included in the Statement of Financial Activities. The results for the years as set out above have been derived entirely from continuing operations.

Page 9

Charity No. 1116371

THE WESTMINSTER ABBEY TRUST

BALANCE SHEET

As at 30 September 2020

Unrestricted
Funds
Notes
£
Current assets
Debtors
35
Cash at bank and in
hand:
Current account
87,814
Net current assets
87,849
Creditors: Amounts
falling due within one
year
7
3,321
Net assets
84,528
The funds of the
charity
Unrestricted funds
8
84,528
Restricted funds
8
-
Total funds
9
84,528
Restricted
Funds
£
115
178,759
178,874
-
178,874
-
178,874
178,874
Total
2020
£
150
266,573
266,723
3,321
263,402
84,528
178,874
263,402
Total
2019
£
-
190,800
190,800
-
190,800
21,871
168,929
190,800

The financial statements and notes on pages 9 to 19 were approved by the Trustees and authorised for issue and signed on their behalf:

John O’ Brien Trustee (Chairman) 10 December 2020

Page 10

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

STATEMENT OF CASH FLOWS For the year ended 30 September 2020

Reconciliation of net movement in funds to net
cash flow from operating activities
Net movement in funds
Deduct interest income shown in investing activities
(Increase) / Decrease in debtors
Increase / (Decrease) in creditors
Net cash provided by operating activities
Cash flows from investing activities:
Interest and dividends
Net cash provided by investing activities
Change in cash and cash equivalents in the year
Cash and cash equivalents brought forward
Cash and cash equivalents carried forward
2020
£
72,602
(168)
(150)
3,321
75,605
168
168
75,773
190,800
266,573
2019
£
44,810
(244)
-
(3,238)
41,328
244
244
41,572
149,228
190,800

Page 11

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 September 2020

1. Accounting policies

a) Basis of preparation and assessment of Going Concern

Westminster Abbey Trust is an unincorporated trust registered with the Charities Commission and created by a Charitable Settlement dated 16 June 2006. The registered office is: The Chapter Office, 20 Dean’s Yard, Westminster, London SW1P 3PA.

The financial statements have been prepared under the historical cost convention and in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Trust Deed and the Charities Act 2011.

The financial statements are prepared in sterling which is the functional currency of the Trust.

The Trust constitutes a public benefit entity as defined by FRS 102.

The Trustees have considered the resources of and forecasts for the Trust and have a reasonable expectation that it has adequate resources to continue in operational existence of the foreseeable future. The Trust therefore continues to adopt the going concern basis in preparing its consolidated financial statements.

b) Income

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

Donations are recognised on a receivable basis, except in the case of donations from Westminster Abbey Enterprises Limited, which are recognised on a commitment basis.

c) Grants

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 without condition or the recipient has a reasonable expectation that they will receive a grant and any condition attached to the grant is outside the control of the trust.

Page 12

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 September 2020

d) Expenditure

Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs relating to the category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources.

Restricted funds relate to gifts and legacies which have been given or bequeathed to the Trust to be used in accordance with the wishes of donors or their representatives. Both the capital and the income may only be used in accordance with the purposes for which the funds were donated.

Unrestricted funds have not been restricted in their use to a particular purpose by donors or their representatives.

Page 13

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 September 2020

2.
Donation from Westminster Abbey Enterprises Limited
Gift aid received from WAEL towards administrative costs
3.
Other donations and legacies
Unrestricted Donations:
Restricted Donations:
Visitors’ Centre
Galleries
Hockney Window
Music fund
Library Cataloguing /Digitisation of Archives
Conservation and Care
Fabric
Other charitable objects
*
St Margaret’s Window
***
St Margaret’s Appeal
Vestments
2020
£
50,000
2020
£
29,986
365,040
112,500
94,884
72,186
27,000
8,506
5,535
2,356
(4,024)
(7,115)
-
676,868
706,854
2019
£
-
2019
£
224,369
1,000
628,749
-
990
250
-
3,952
1,133
1,830
8,310
3,000
649,214
873,583

Page 14

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 September 2020

4.
Grants
Visitor Centre
Galleries
Hockney Window
WA music fund
WA Education Fund
Vicars' scholarship
Conservation and Care
The Wroughton Bequest
2020
£
364,039
113,146
105,427
50,000
25,000
11,000
8,500
1,000
678,112
2019
£
-
825,000
-
-
-
-
-
-
825,000

All grants were payable to Westminster Abbey towards the purposes as indicated above.

5.
Resources expended
Administrative expenses
Bank Charges
Audit fees
2020
£
4,739
105
3,321
8,165
2019
£
1,696
87
3,321
5,104

6. Staff costs

The Trust has no direct employees. Staff are gifted in kind to the Trust from Westminster Abbey Enterprises Limited and the Abbey.

In the 6 months to March there was a monthly average of 2.5 full time members of staff working on behalf of the Trust. Following the onset of the COVID -19 pandemic, the parttime member of staff was placed on furlough leave for a 3 month period. The full year average number of staff working on behalf of the trust was 2.4 (2019: 3).

No trustees received any remuneration or expenses during the year in relation to this Trust (2019: £Nil).

Page 15

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 September 2020

7.
Creditors
Other creditors
2020
£
3,321
3,321
2019
£
-
-

Page 16

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 September 2020

8. Funds

Unrestricted Funds (£)

General
Designated
a
Galleries
e
Music Fund
h
St Margaret’s Appeal
i
Vestments
k
St Margaret’s Window
o
Library Cataloguing
p
Hockney Window
Total Unrestricted Funds
Restricted Funds (£)
a
Galleries
b
Vicar's Scholarship
c
Education Fund
d
Song School Instruments
e
Music Fund
f
Conservation
g
Fabric Fund
h
St Margaret’s Appeal
i
Vestments
j
Other Charitable Objects
k
St Margaret’s Window
l
The Wroughton Bequest
m
Visitors’ Centre
n
Digitisation of Archives
o
Library Cataloguing
p
Hockney Window
Total Restricted Funds
Balance
Income
Expenditure
Transfers
Balance
2019
2020
16,671
82,011
(8,165)
(10,606)
79,911
646
-
(646)
25
25
3,977
-
-
13
3,990
249
-
-
-
249
79
-
-
-
79
249
-
-
-
249
-
-
-
25
25
-
-
(10,543)
10,543
-
21,871
82,011
(19,354)
-
84,528
Balance
Income
Expenditure
Transfers
Balance
2019
2020
-
112,500
(112,500)
-
-
35,836
-
(11,000)
-
24,836
25,000
-
(25,000)
-
-
23,719
-
-
-
23,719
22,282
72,186
(50,000)
-
44,468
14,866
8,506
(8,500)
-
14,872
9,154
5,535
-
-
14,689
15,836
(7,115)
-
-
8,721
10,635
-
-
-
10,635
4,371
2,356
-
-
6,727
4,830
(4,024)
-
-
806
1,000
-
(1,000)
-
-
1,000
365,040
(364,039)
-
2,001
150
-
-
-
150
250
27,000
-
-
27,250
-
94,884
(94,884)
-
-
168,929
676,868
(666,923)
-
178,874

Page 17

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS For the year ended 30 September 2020

The purposes of the funds are as follows:

Page 18

THE WESTMINSTER ABBEY TRUST

Charity No. 1116371

NOTES TO THE FINANCIAL STATEMENTS

For the year ended 30 September 2020

9.
Total funds
The funds are represented
by the following assets:
Cash at bank and in hand
Other net current assets
Unrestricted
funds
£
87,814
(3,286)
84,528
Restricted
funds
£
178,759
115
178,874
Total
2020
£
266,573
(3,171)
263,402
Total
2019
£
190,800
-
190,800

10. Related Parties

The Trust is related to Westminster Abbey by virtue of common trustees with the Abbey. During the year the Trust made grants of £678,112 (2019: £825,000) to Westminster Abbey.

During the year, the Trust received £50,000 (2019: £Nil) from Westminster Abbey Enterprises Limited, which is a wholly owned subsidiary of the Abbey, during the year in order to meet its administrative costs.

The Trust has a wholly owned trading subsidiary, Westminster Abbey Developments Limited company registration number 05673214. This company was dormant during both the current and preceding year.

No trustees received any remuneration during the year (2019: None) and no expenses were reimbursed to any Trustees during the year (2019: None).

Page 19