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2024-12-31-accounts

REGISTERED CHARITY NUMBER: 1120505

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31 December 2024

for

THE ST GEORGE'S HANOVER SQ FOUNDATION

Maven Accountants Limited PO Box 1882 Southampton Hampshire SO15 9JZ

Doc ID: f7f50701b4c0d91f537777060bcdc8ff426ef99c

THE ST GEORGE'S HANOVER SQ FOUNDATION

Contents of the Financial Statements for the Year Ended 31 December 2024

Page
Reference and Administrative Details 1
Report of the Trustees 2 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6
Cash Flow Statement 7
Notes to the Cash Flow Statement 8
Notes to the Financial Statements 9 to 13

Doc ID: f7f50701b4c0d91f537777060bcdc8ff426ef99c

THE ST GEORGE'S HANOVER SQ FOUNDATION

Reference and Administrative Details for the Year Ended 31 December 2024

TRUSTEES G E Barnes Trustee M A Hewitt Trustee Rev R N S Leece Rector PRINCIPAL ADDRESS St George's Vestry 2a Mill Street London London W1S 1FX REGISTERED CHARITY 1120505 NUMBER INDEPENDENT EXAMINER Maven Accountants Limited PO Box 1882 Southampton Hampshire SO15 9JZ SOLICITORS Lee Bolton Monier-Williams 1 The Sanctuary Westminster WC2A 3JF

Page 1

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Report of the Trustees for the Year Ended 31 December 2024

The trustees present their report with the financial statements of the charity for the year ended 31 December 2024. 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).

Structure, governance and management

The St George’s Hanover Square Foundation was created by a trust deed dated 20 July 2007 and commenced activities on 1 November 2007.

The Rector and two Church Wardens are the ex-officio trustees. The Rector is appointed by the Bishop of London (the Patron of the Parish) and the Church Wardens are elected annually by the Annual Parochial Church Meeting of St George’s Church, Hanover Square, London W1.

The key management personnel of the charity as listed on page 1 are in charge of directing, controlling, running and operating the charity on a day to day basis. All trustees give of their time freely and no trustee received any remuneration in the year. The Parish Administrator received no remuneration from the charity. Details of trustees’ expenses and related party transactions are disclosed in Note 5 & Note 9 to the financial statements, respectively.

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Foundation was established to support the repair and maintenance of the fabric and facilities of St George’s Church, Hanover Square, London W1. The trustees confirm that they have had due regard to the guidance issued by the Charity Commission relating to public benefit when planning their objectives and activities.

Its immediate purpose was to raise funds to support the continuing responsibility of the PCC to complete the restoration and refurbishment of St George’s carried out in 2010 and to complete the project to replace the organ two years later. Having fulfilled these objectives, it has a further purpose to raise funds to provide endowment income to maintain the fabric of the building and its facilities for future generations.

ACHIEVEMENTS AND PERFORMANCE

Charitable activities

The Foundation still takes pride in the role played in facilitating the successful repair and refurbishment of St George's and the installation of a new organ 15 years ago. Since then, through a mix of both regular and one-off donations the Foundation has been able to help fund further capital projects at St George's, though at a much-reduced financial level.The charity, in 2020, received an unrestricted legacy as part of the residue of an estate. These funds can be spent at the complete discretion of the Trustees in accordance with the Charitable objects of St George's Hanover Square Foundation.These funds do not represent a permanent endowment and the Trustees have complete discretion over the usage of the capital of the legacy.

FINANCIAL REVIEW

Financial position

Details of the financial position of the Foundation are set out on the following pages.

Reserves policy

All of the funds raised by the Foundation will be used to fund work at St George’s Church, Hanover Square. The Foundation therefore has no formal reserves policy.

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Report of the Trustees for the Year Ended 31 December 2024

FINANCIAL REVIEW

Going concern

The charity had net assets at the year-end of £363,327 (2023: £298,800). The trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

Risk Assessment

The major risks to which the Foundation is exposed, as assessed by the Trustees, have been reviewed.

Based on this risk review, the Trustees consider the most relevant risks, and the means by which they may be mitigated, to be as follows:

Risk 1: Failure to comply with requirements of charity & regulatory law. Mitigated by vigilance of trustees and key personnel.

PLANS FOR FUTURE PERIODS

The charity will continue to focus both on seeking and then managing pledges to enable it to continue to support specific projects of St George's as the trustees decide.

It is anticipated that these could include funding towards:

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

Approved by order of the board of trustees on 31 October 2025 and signed on its behalf by:

M A Hewitt - Trustee

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Independent Examiner's Report to the Trustees of The St George's Hanover Sq Foundation

Independent examiner's report to the trustees of The St George's Hanover Sq Foundation I report to the charity trustees on my examination of the accounts of The St George's Hanover Sq Foundation (the Trust) for the year ended 31 December 2024.

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.

Maven Accountants Limited The Institute of Chartered Accountants in England and Wales

Maven Accountants Limited PO Box 1882 Southampton Hampshire SO15 9JZ

31 October 2025

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Statement of Financial Activities for the Year Ended 31 December 2024

31.12.24
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
2
55,912
Investment income
3
11,477
Total
67,389
EXPENDITURE ON
Raising funds
Other trading activities
216
216
Charitable activities
4
Charitable Activites
2,646
Total
2,862
NET INCOME
64,527
RECONCILIATION OF FUNDS
Total funds brought forward
298,800
TOTAL FUNDS CARRIED FORWARD
363,327
31.12.23
Total
funds
£
488,754
8,883
497,637
216
216
464,556
464,772
32,865
265,935
298,800

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Balance Sheet

31 December 2024

31.12.24 31.12.23
Unrestricted Total
fund funds
Notes £ £
CURRENT ASSETS
Debtors: amounts falling due within one Debtors: amounts falling due within one
year 6 6,027 550
Debtors: amounts falling due after more
than one year 6 120,160 111,533
Cash at bank 239,240 188,817
CREDITORS 365,427 300,900
Amounts falling due within one year Amounts falling due within one year
7
(2,100) (2,100)
NET CURRENT ASSETS 363,327 298,800
TOTAL ASSETS LESS CURRENT
LIABILITIES 363,327 298,800
NET ASSETS 363,327 298,800
FUNDS 8
Unrestricted funds 363,327 298,800
TOTAL FUNDS 363,327 298,800

The financial statements were approved by the Board of Trustees and authorised for issue on 31 October 2025 and were signed on its behalf by:

M A Hewitt - Trustee

The notes form part of these financial statements

Page 6

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Cash Flow Statement for the Year Ended 31 December 2024

Notes
Cash flows from operating activities
Cash generated from operations
1
Net cash provided by operating activities
Cash flows from investing activities
Interest received
Net cash provided by investing activities
Change in cash and cash
equivalents in the reporting
period
Cash and cash equivalents at the
beginning of the reporting period
Cash and cash equivalents at the
end of the reporting period
31.12.24
£
38,946
38,946
11,477
11,477
50,423
188,817
239,240
31.12.23
£
16,312
16,312
8,883
8,883
25,195
163,622
188,817

The notes form part of these financial statements

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Notes to the Cash Flow Statement for the Year Ended 31 December 2024

1. RECONCILIATION OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES

ACTIVITIES
31.12.24 31.12.23
£ £
Net income for the reporting period (as per the Statement
of Financial Activities) 64,527 32,865
Adjustments for:
Interest received (11,477) (8,883)
Increase in debtors (14,104) (7,670)
Net cash provided by operations 38,946 16,312

2. ANALYSIS OF CHANGES IN NET FUNDS

Net cash
Cash at bank
Total
At 1.1.24
Cash flow
At 31.12.24
£
£
£
188,817
50,423
239,240
188,817
50,423
239,240
188,817
50,423
239,240

The notes form part of these financial statements

Page 8

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Notes to the Financial Statements for the Year Ended 31 December 2024

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.

Income

Voluntary income and donations (including legacies) are accounted for once the charity has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. Where material assets are donated to the charity for its use,

these are capitalised at the estimated market value at the date of the gift and included under income.

Expenditure

(i) Expenditure is accrued as soon as a liability is considered probable, discounted to present value for longer term liabilities. Charitable expenditure includes all support costs in respect

of the charity’s activities.

(ii) Raising funds includes all expenditure in relation to obtaining funding for the charity to meet its charitable aims including exchange gains or losses.

(iii) Governance costs comprises all expenditure to comply with statutory and legal requirements and are included in charitable expenditure.

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.

Raising funds

Unrestricted funds represent the funds of the charity that are not subject to any restrictions regarding their use, and are available for application to the general purposes of the charity.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

1. ACCOUNTING POLICIES - continued

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

2. DONATIONS AND LEGACIES

Donations
Gift aid
Grants
Grants received, included in the above, are as follows:
HPPEC
3.
INVESTMENT INCOME
Deposit account interest
Interest from loan
4.
CHARITABLE ACTIVITIES COSTS
Charitable Activites
Direct
Costs
£
2,903
31.12.24
£
9,403
1,053
45,456
55,912
31.12.24
£
45,456
31.12.24
£
2,850
8,627
11,477
Support
costs
£
(257)
31.12.23
£
414,786
550
73,418
488,754
31.12.23
£
73,418
31.12.23
£
1,203
7,680
8,883
Totals
£
2,646

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2024 nor for the year ended 31 December 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2024 nor for the year ended 31 December 2023.

6. DEBTORS

Amounts falling due within one year:
Prepayments and accrued income
Amounts falling due after more than one year:
Loan to SGHS Enterprises Limited
Aggregate amounts
7.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Other creditors
8.
MOVEMENT IN FUNDS
At 1.1.24
£
Unrestricted funds
General fund
298,800
TOTAL FUNDS
298,800
Net movement in funds, included in the above are as follows:
Incoming
resources
£
Unrestricted funds
General fund
67,389
TOTAL FUNDS
67,389
31.12.24
£
6,027
120,160
126,187
31.12.24
£
2,100
Net
movement
in funds
£
64,527
64,527
Resources
expended
£
(2,862)
(2,862)
31.12.23
£
550
111,533
112,083
31.12.23
£
2,100
At
31.12.24
£
363,327
363,327
Movement
in funds
£
64,527
64,527

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
movement At
At 1.1.23 in funds 31.12.23
£ £ £
Unrestricted funds
General fund 265,935 32,865 298,800
TOTAL FUNDS 265,935 32,865 298,800
Comparative net movement in funds, included in the above are as follows:
Unrestricted funds Incoming
resources
£
Resources
expended
£
Movement
in funds
£
General fund 497,637 (464,772) 32,865
TOTAL FUNDS 497,637 (464,772) 32,865
A current year 12 months and prior year 12 months combined position is as follows:
Unrestricted funds At 1.1.23
£
Net
movement
in funds
£
At
31.12.24
£
General fund 265,935 97,392 363,327
TOTAL FUNDS 265,935 97,392 363,327

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

Unrestricted funds Incoming
Resources
resources
expended
£
£
Movement
in funds
£
General fund 565,026
(467,634)
97,392
TOTAL FUNDS 565,026
(467,634)
97,392

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THE ST GEORGE'S HANOVER SQ FOUNDATION

Notes to the Financial Statements - continued for the Year Ended 31 December 2024

9. RELATED PARTY DISCLOSURES

The charity is connected to St George’s Church, Hanover Square, SGHS Enterprises Limited and Hyde Park Place Estate Charity by way of mutual trustees or directors.

During the year, the charity made grants of £nil (2023: £457,174) to St George’s Church, Hanover Square, of which The Rector, Revd. Roderick N S Leece, Mr M Hewitt and Mr G E Barnes,are Trustees.

During the year, the charity charged interest of £8,627 (2023: £7,680) to, SGHS Enterprises Limited, of which The Rector, Revd. Roderick N S Leece, Mr M Hewitt and Mr W M C Beckett, are directors. At the year end the company owed the charity £120,160 (2023: £111,533).

The charity received grants in the year of £45,456 (2023: £73,418) from Hyde Park Place Estate Charity, a charity of which The Rector, Revd. Roderick N S Leece, Mr M Hewitt and Mr G EBarnes are Trustees.

10. UNRESTRICTED GENERAL FUND BALANCES

The general fund balances at 31 December 2024 all relate to unrestricted funds for the purposes of the Statement of Recommended Practice Accounting and Reporting by Charities (Charities SORP (FRS102)).

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Final SGHS Foundation Accounts- Year Ended 31st December... Title Title File name File name Final_Accounts_20...at_30.10.2025.pdf Document ID Document ID f7f50701b4c0d91f537777060bcdc8ff426ef99c Audit trail date format Audit trail date format DD / MM / YYYY Status Status 9 Signed Document history G 30 / 10 / 2025 Sent for signature to Mark Hewitt SENT 18:14:10 UTC (mahewittesq@btopenworld.com) and Maven Accountants Ltd (andy@mavenaccountants.co.uk) from andy@mavenaccountants.co.uk IP: 185.60.5.63 © 30 / 10 / 2025 Viewed by Maven Accountants Ltd VIEWED 18:14:45 UTC (andy@mavenaccountants.co.uk) IP: 185.60.5.63 30 / 10 / 2025 Signed by Maven Accountants Ltd SIGNED 18:15:03 UTC (andy@mavenaccountants.co.uk) IP: 185.60.5.63 31 / 10 / 2025 Viewed by Mark Hewitt (mahewittesq@btopenworld.com) VIEWED 08:01:33 UTC IP: 195.224.238.194

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Final SGHS Foundation Accounts- Year Ended 31st December... Title Title File name File name Final_Accounts_20...at_30.10.2025.pdf Document ID Document ID f7f50701b4c0d91f537777060bcdc8ff426ef99c Audit trail date format Audit trail date format DD / MM / YYYY Status Status 9 Signed

31 / 10 / 2025 Signed by Mark Hewitt (mahewittesq@btopenworld.com) 08:03:23 UTC IP: 195.224.238.194 31 / 10 / 2025 The document has been completed. 08:03:23 UTC

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