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2022-04-05-accounts

REGISTERED CHARITY NUMBER: 1118835

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2022

FOR

THE DULLATUR FOUNDATION

Ad Valorem Accountancy Services Limited 2 Manor Farm Court Old Wolverton Road Old Wolverton Milton Keynes Buckinghamshire MK12 5NN

THE DULLATUR FOUNDATION

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 5 April 2022

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 13
Detailed Statement of Financial Activities 14

THE DULLATUR FOUNDATION

REPORT OF THE TRUSTEES for the Year Ended 5 April 2022

The trustees present their report with the financial statements of the charity for the year ended 5 April 2022. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Trust is a general purpose charity and the intention of the Trustees is to develop main areas of benefit over the course of time. The Trustees meet annually to agree the grants payable in the year and research the appropriate charities as required before making any payment.

The Trustees confirm that they have complied with the duty in Section 4 of the Charities Act 2011 to have due regard to public benefit guidance published by the Charity Commission in determining the activities undertaken by the charity.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Grants paid during the year have been made to other charities to provide funds for their ongoing expenses and assist them in meeting their own charitable objectives. Further donations were received by the Trust during the year and grants of £207,731 were paid mainly to other charitable institutions, as disclosed in note 6 to the accounts. A transfer of £220,072 was made from the Endowment Fund to the Income Fund. The Trustees have a policy of releasing funds from the Endowment Fund, as required, to meet the operating needs of the Trust.

FINANCIAL REVIEW

Principal funding sources

The attached accounts show the current state of the Trust's finances to be sound.

The Trust was established by an initial grant from Mr Massey and has continued to be supported with further funding from him. It is envisaged that he will make further contributions in the future.

Investment policy and objectives

The investment policy has been to to invest in a diversified portfolio of global securities. The investment returns for the period have been satisfactory. The Trustees continue to keep the values of investments under regular review, particularly given the current global circumstances. For further details regarding the valuation of the investments please see note 10 to the accounts.

Reserves policy

In view of the fact that the Trustees are able to apply capital of the Fund as well as income, the Trustees consider they have sufficient resources to respond to applications for grants and ensure that there are adequate funds available to cover support and governance costs. The Income Fund reserve at 5 April 2022 was £Nil and the Endowment Fund reserve was £1,086,048.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The Dullatur Foundation was established by a Trust Deed dated 16 March 2007.

Recruitment and appointment of new trustees

The power of appointing new or additional Trustees is vested in the Trustees. The Trustees keep the skill requirements of Trustees under review and any new Trustee is provided with guidance on the requirements of Trustees' roles from the Charity Commission website.

Organisational structure

The Trustees meet at least once a year to discuss and consider the potential areas of activity for the Trust, including consideration of grant making, investment, reserves and risk management policies and performance. The day to day administration of grants and the processing are delegated to the trustee, David Othick. The Trustees decide on the grants to be paid after careful review of the applications received. This strategy will continue to be implemented for as long as the number of applications remains relatively small.

The Trustees have wider powers of investment vested in them by the Trust Deed.

Page 1

THE DULLATUR FOUNDATION

REPORT OF THE TRUSTEES for the Year Ended 5 April 2022

STRUCTURE, GOVERNANCE AND MANAGEMENT Risk management

The Trustees have reviewed the areas where potential and major risks may arise to the Foundation in accordance with the statement of recommended practice and have established systems and procedures to manage those risks. The principal risk faced by the Foundation lies in the performance of investments and the variability of investment returns. This is mitigated by retaining expert investment managers and having a diversified investment portfolio.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1118835

Principal address

The Old Coach House Bergh Apton Norwich Norfolk NR15 1DD

Trustees

A Massey H Mock M D Willcox J Mock Mrs S Mock D M Othick J Allman (appointed 5.5.2021)

Independent Examiner

D R Kerins FCCA Ad Valorem Accountancy Services Limited 2 Manor Farm Court Old Wolverton Road Old Wolverton Milton Keynes Buckinghamshire MK12 5NN

Accountants

Ad Valorem Accountancy Services Limited Chartered Certified Accountants 2 Manor Farm Court Old Wolverton Road Old Wolverton Milton Keynes Buckinghamshire MK12 5NN

Bankers

The Trust's bankers are Lloyds Bank PLC. The Trust also has funds in a client account held with City Asset Management PLC.

Approved by order of the board of trustees on 19 October 2022 and signed on its behalf by:

M D Willcox - Trustee

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE DULLATUR FOUNDATION

Independent examiner's report to the trustees of The Dullatur Foundation

I report to the charity trustees on my examination of the accounts of The Dullatur Foundation (the Trust) for the year ended 5 April 2022.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

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

  3. the accounts 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.

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

D R Kerins FCCA

Ad Valorem Accountancy Services Limited 2 Manor Farm Court Old Wolverton Road Old Wolverton Milton Keynes Buckinghamshire MK12 5NN

3 February 2023

Page 3

THE DULLATUR FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 5 April 2022

Notes
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
5
Grants paid
Other
Total
Net gains on investments
NET INCOME/(EXPENDITURE)
Transfers between funds
13
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
-
15,290
15,290
9,888
207,731
17,743
235,362
-
(220,072)
220,072
-
-
-
Endowment
fund
£
215,292
-
215,292
-
-
-
-
13,954
229,246
(220,072)
9,174
1,076,874
1,086,048
5.4.22
Total
funds
£
215,292
15,290
230,582
9,888
207,731
17,743
235,362
13,954
9,174
-
9,174
1,076,874
1,086,048
5.4.21
Total
funds
£
-
15,111
15,111
-
327,000
24,712
351,712
478,138
141,537
-
141,537
935,337
1,076,874

The notes form part of these financial statements

Page 4

THE DULLATUR FOUNDATION

BALANCE SHEET 5 April 2022

Notes
FIXED ASSETS
Investments
10
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
11
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Endowment funds:
Endowment Fund
TOTAL FUNDS
5.4.22
£
1,011,789
82,343
(8,084)
74,259
1,086,048
1,086,048
1,086,048
1,086,048
5.4.21
£
1,079,527
38,304
(40,957)
(2,653)
1,076,874
1,076,874
1,076,874
1,076,874

The financial statements were approved by the Board of Trustees and authorised for issue on 19 October 2022 and were signed on its behalf by:

M D Willcox - Trustee

The notes form part of these financial statements

Page 5

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 5 April 2022

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

The charity is registered in the United Kingdom and the principal address is The Old Coach House, Bergh Apton, Norwich, Norfolk, NR15 1DD.

The presentation currency is GBP sterling.

Income

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

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Allocation and apportionment of costs

Resources are allocated to the particular Fund where the costs relate directly to that Fund. The cost of general direction and administration is borne by the Income Fund.

Taxation

The Trust is a registered charity and accordingly is exempt from taxation on its income and gains where they are applied for charitable purposes.

Fund accounting

The Trust maintains two funds, as follows:

Endowment Fund

The expendable Endowment Fund represents donations received which form part of the capital fund of the Trust. The Fund is expendable endowment insofar as the Trustees have discretion to expend the Fund in the furtherance of the objects of the Trust.

Income Fund

The Income Fund represents the income arising on the Endowment Fund and is expendable at the discretion of the Trustees in furtherance of the objects of the trust. The Fund is a general unrestricted fund.

Foreign currencies

Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction.

Page 6

continued...

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 5 April 2022

1. ACCOUNTING POLICIES - continued

Investments

Investments are included in the balance sheet at market value. The Statement of Financial Activities includes the net gains and losses arising on revaluations and disposals throughout the year.

Liabilities and provisions

Liabilities and provisions are recognised where the charity has a present obligation resulting from a past event, that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.

Grants payable

Grants payable are included in the Statement of Financial Activities in the period in which the conditions attached to the award have been met. Any grants where conditions have been met but the grant has not yet been paid are accounted for as creditors on the Balance Sheet. Where grants have been approved in principle but conditions attached to the award have not yet been met, these are included in the notes to the accounts as a commitment.

2. DONATIONS AND LEGACIES

Donations
3.
INVESTMENT INCOME
Dividends from investments
4.
RAISING FUNDS
Investment management costs
Support costs
5.
CHARITABLE ACTIVITIES COSTS
Grants paid
5.4.22
5.4.21
£
£
215,292
-
5.4.22
5.4.21
£
£
15,290
15,111
5.4.22
5.4.21
£
£
9,888
-
Grant
funding of
activities
(see note
6)
£
207,731
5.4.21
£
-
5.4.21
£
15,111

continued...

Page 7

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 5 April 2022

6. GRANTS PAYABLE

GRANTS PAYABLE
Grants paid
The total grants paid to institutions during the year were as follows:
5.4.22
£
207,731
5.4.21
£
327,000
5.4.22 5.4.21
£ £
Artlink Edinburgh and the Lothians 5,000 20,000
Benedetti Foundation, The - 10,000
Brain Tumour Research 5,000 -
Canterbury Imagine 2,500 2,500
Centrepoint - 4,500
Charlie Waller Memorial Trust - 7,000
Childhood Trust - 5,000
Children's Hospice Association - 5,000
DENS Limited - 5,000
Didsbury Good Neighbours 5,000 7,500
Dollywood Foundation UK 2,731 2,000
East Cheshire Hospice 10,000 -
Families Outside 5,000 -
Francis House Children's Hospice - 2,500
Friends of Collett 5,000 -
Friends of Didsbury Park - 5,000
Glasgow Children's Hospital Charity 4,000 10,000
Gorton Imagination Library - 5,000
Home-Start Trafford & Salford - 5,000
Integrate UK 10,000 15,000
Maggie Keswick Jencks Cancer Caring Centres Trust 4,000 -
Medecins sans Frontieres - 8,000
Nagajuna Trust 7,500 15,000
Norfolk & Norwich University Hospital 5,000 5,000
Papyrus Prevention 10,000 -
Plan International UK - 5,000
Portico Library and Newsroom 15,000 30,000
Prince's Trust - 15,000
Prisoners Abroad 7,500 15,000
Prostate Cancer UK - 5,000
Raise Your Hands - 5,000
Refuge 5,000 5,000
Ronald McDonald House 2,000 -
Royal Horticultural Society 10,000 -
Royal National Theatre 10,000 5,000
Royal Northern College of Music 12,500 25,000
Scottish Centre for Children with Motor Impairments 17,500 15,000
Scottish Chamber Orchestra Limited 10,000 10,000
Separated Child Foundation - 500
Shakespeare Globe Trust 10,000 -
Soft Power Education - 2,500
Trussell Trust - 15,000
Victoria's Promise 5,000 -
War Child 10,000 -
Water Aid - 5,000
Waters Edge Arts Ltd 7,500 15,000
Women's Aid - 5,000
Wood Street Mission - 5,000

continued...

Page 8

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 5 April 2022

6. GRANTS PAYABLE - continued

Worsley Rotary Club Charitable Trust 5,000 5,000
207,731 327,000

The grants were made for health and welfare and educational purposes.

7. SUPPORT COSTS

Investment management costs
Other resources expended
Governance
Finance
costs
£
£
-
9,888
219
17,524
219
27,412
Totals
£
9,888
17,743
27,631

8. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2022 nor for the year ended 5 April 2021.

Trustees' expenses

There were no trustees' expenses paid for the year ended 5 April 2022 nor for the year ended 5 April 2021.

9. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

Unrestricted
Endowment
fund
fund
£
£
INCOME AND ENDOWMENTS FROM
Investment income
15,111
-
EXPENDITURE ON
Charitable activities
Grants paid
327,000
-
Other
24,712
-
Total
351,712
-
Net gains on investments
-
478,138
NET INCOME/(EXPENDITURE)
(336,601)
478,138
Transfers between funds
336,601
(336,601)
Net movement in funds
-
141,537
RECONCILIATION OF FUNDS
Total funds brought forward
-
935,337
Total
funds
£
15,111
327,000
24,712
351,712
478,138
141,537
-
141,537
935,337

continued...

Page 9

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 5 April 2022

9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -
Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD
-
10.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 6 April 2021
Additions
Disposals
Revaluations
At 5 April 2022
NET BOOK VALUE
At 5 April 2022
At 5 April 2021
Investments include the following:
Investment assets in the UK
Investments exceeding 5% of the portfolio are as follows:
Aviva Investment Bond
Findlay Park Funds PLC
Schroder Investment Management
Premier Portfolio Managers
Cost or valuation at 5 April 2022 is represented by:
Valuation in 2022
9.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES -
Unrestricted
fund
£
TOTAL FUNDS CARRIED FORWARD
-
10.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 6 April 2021
Additions
Disposals
Revaluations
At 5 April 2022
NET BOOK VALUE
At 5 April 2022
At 5 April 2021
Investments include the following:
Investment assets in the UK
Investments exceeding 5% of the portfolio are as follows:
Aviva Investment Bond
Findlay Park Funds PLC
Schroder Investment Management
Premier Portfolio Managers
Cost or valuation at 5 April 2022 is represented by:
Valuation in 2022
continued
Endowment
fund
£
1,076,874
continued
Endowment
fund
£
1,076,874
continued
Endowment
fund
£
1,076,874
Total
funds
£
1,076,874
Listed
investments
£
1,079,527
508,139
(581,736)
5,859
1,011,789
1,011,789
1,079,527
Total
funds
£
1,076,874
Listed
investments
£
1,079,527
508,139
(581,736)
5,859
1,011,789
1,011,789
1,079,527
Total
funds
£
5.4.22 5.4.21
£ £
1,011,789 1,079,527
1,011,789 1,079,527
5.4.22 5.4.21
23.13% 22.72%
- 13.47%
- 7.33%
- 5.57%
Listed
investments
£
1,011,789

continued...

Page 10

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 5 April 2022

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Other creditors
Grants payable
ANALYSIS OF NET ASSETS BETWEEN FUNDS
Unrestricted
fund
£
Investments
-
Current assets
-
Current liabilities
-
-
MOVEMENT IN FUNDS
At 6.4.21
£
Unrestricted funds
Income fund
-
Endowment funds
Endowment Fund
1,076,874
TOTAL FUNDS
1,076,874
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
Income fund
15,290
Endowment funds
Endowment Fund
215,292
TOTAL FUNDS
230,582
Endowment
fund
£
1,011,789
82,343
(8,084)
1,086,048
Net
movement
in funds
£
(220,072)
229,246
9,174
Resources
expended
£
(235,362)
-
(235,362)
5.4.22
£
8,084
-
8,084
5.4.22
Total
funds
£
1,011,789
82,343
(8,084)
1,086,048
Transfers
between
funds
£
220,072
(220,072)
-
Gains and
losses
£
-
13,954
13,954
5.4.21
£
5,960
34,997
40,957
5.4.21
Total
funds
£
1,079,527
38,304
(40,957)
1,076,874
At
5.4.22
£
-
1,086,048
1,086,048
Movement
in funds
£
(220,072)
229,246
9,174

12. ANALYSIS OF NET ASSETS BETWEEN FUNDS

13. MOVEMENT IN FUNDS

continued...

Page 11

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 5 April 2022

13. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement
At 6.4.20
in funds
£
£
Unrestricted funds
Income fund
-
(336,601)
Endowment funds
Endowment Fund
935,337
478,138
TOTAL FUNDS
935,337
141,537
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
Income fund
15,111
(351,712)
Endowment funds
Endowment Fund
-
-
TOTAL FUNDS
15,111
(351,712)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 6.4.20
in funds
£
£
Unrestricted funds
Income fund
-
(556,673)
Endowment funds
Endowment Fund
935,337
707,384
TOTAL FUNDS
935,337
150,711
Net
movement
At 6.4.20
in funds
£
£
Unrestricted funds
Income fund
-
(336,601)
Endowment funds
Endowment Fund
935,337
478,138
TOTAL FUNDS
935,337
141,537
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
Income fund
15,111
(351,712)
Endowment funds
Endowment Fund
-
-
TOTAL FUNDS
15,111
(351,712)
A current year 12 months and prior year 12 months combined position is as follows:
Net
movement
At 6.4.20
in funds
£
£
Unrestricted funds
Income fund
-
(556,673)
Endowment funds
Endowment Fund
935,337
707,384
TOTAL FUNDS
935,337
150,711
Transfers
between
funds
£
336,601
(336,601)
-
Gains and
losses
£
-
478,138
478,138
Transfers
between
funds
£
556,673
(556,673)
-
At
5.4.21
£
-
1,076,874
1,076,874
Movement
in funds
£
(336,601)
478,138
141,537
At
5.4.22
£
-
1,086,048
1,086,048

continued...

Page 12

THE DULLATUR FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 5 April 2022

13. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
Income fund
Endowment funds
Endowment Fund
TOTAL FUNDS
Incoming
resources
£
30,401
215,292
245,693
Resources
expended
£
(587,074)
-
(587,074)
Gains and
Movement
losses
in funds
£
£
-
(556,673)
492,092
707,384
492,092
150,711

14. OTHER FINANCIAL COMMITMENTS

Included in Unrestricted Funds is £7,500 (2021 - £Nil) which has been designated by the Trustees for use in supporting the aims of the Dolly Parton Imagination Library, a registered charity which supports early years learning.

15. RELATED PARTY DISCLOSURES

During the year, a grant of £5,000 was made to Didsbury Good Neighbours of which Hans Mock is a trustee. There were no other related party transactions during the year.

Page 13

THE DULLATUR FOUNDATION

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 5 April 2022

INCOME AND ENDOWMENTS
Donations and legacies
Donations
Investment income
Dividends from investments
Total incoming resources
EXPENDITURE
Charitable activities
Grants to institutions
Support costs
Finance
Bank charges
Governance costs
Independent Examiner's fee
Professional costs
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Net income
5.4.22
£
215,292
15,290
230,582
207,731
219
720
26,692
27,412
235,362
(4,780)
13,954
9,174
5.4.21
£
-
15,111
15,111
327,000
-
910
23,802
24,712
351,712
(336,601)
478,138
141,537

This page does not form part of the statutory financial statements

Page 14