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2020-09-30-accounts

Page
Reference and administrative details
Trustees'
report
2-7
Independent
examiner's
report
Statement offinancial activities
Balance sheet
Notes to the financial statements

Charity Registration Charity Registration Charity Registration Charity Registration Number Number 1120687
Company Registration Number 06294709
Patron Rose Elliot MBE
Anthony
Grayling
Trustees Barbara Sharp (Chair)
Dorota Holowiak
Alison Nunnick
Ray O' Leary
Valerie Wright
Key Management Personnel Trustees
Amanda
Woodvine
Company Secretary Amanda
Woodvine
Registered Office Norwood
House
Brighton Grove
Manchester
M145JT
Independent Examiner M A Wilkes FCA
Azets Audit Services
Ashford
Commercial
Quarter
1 Dover Place
Ashford
Kent
TN23 1FB
Bankers The Royal Bank of Scotland
1 Dale Street
Liverpool
L22PP
Investment Managers Rathbones
Port of Liverpool Building
Pier Head
Liverpool
L3 1NW

2020 2019
Restricted Unrestricted Total Total
Notes funds funds fundsf fundsf
Income
Voluntary
income
Donations 2,990 2,990 1,420
Income from charitable activities:
Rental income 10,617 10,617 10,376
All-Party
Parliamentary
Group On Vegetarianism
and Veganism 111
Misc Income 307
Investment
income
77,368 77,368 101,567
Total
income
90,975 90,975 113,781
Expenditure
Costs ofgenerating funds
Investment
manager's
fees 25,852 25,852 27,151
Charitable
activities
Guidance
and support
for older vegetarians and vegans 3,005 280,271 283,276 260,590
All-Party
Parliamentary
Group On Vegetarianism
and Veganism 100 100 317
Governance
costs
6,778 6,778 8,582
Total expenditure 3,005 313,001 316,006 296,640
Net expenditure
before
realised and unrealised
gains on investments (3,005) (222,026) (225,031) (182,859)
Revaluation
of investment
property 22,050 22,050
Realised and unrealised gains on investments 10,666 10,666 55,403
Net movement
in funds
(3,005) (189,309) (192,314) (127,456)
Fund balances at 1 October 2019 67,742 4,106,325 4,174,067 4,301,523
Funds balances at 30September 2020 64,737 3,917,016 3,981,753 4,174,067

2019 2018
Restricted Unrestricted Total Total
Notes funds funds funds funds
Income
Voluntary
income
Donations 1,420 1,420 100,928
Income from charitable activities:
Membership
income
125
Rental income 10,376 10,376 11,091
All-Party
Parliamentary
Group On Vegetarianism
and Veganism 111 111 99
Misc Income 307 307 2,400
Investment
income
101,567 101,567 100,705
Total
income
113,781 113,781 215,347
Expenditure
Costs ofgenerating funds
Investment
manager's
fees 27,151 27,151 27,560
Charitable
activities
Guidance
and support
for older vegetarians and vegans 3,578 257,012 260,590 222,285
All-Party
Parliamentary
Group On Vegetarianism
and Veganism 317 317 648
Governance
costs
8,582 8,582 9,386
Total expenditure 3,578 293,062 296,640 259,879
Net expenditure
before
realised and unrealised
gains on investments (3,578) (179,281) (182,859) (44,531)
Realised and unrealised gains on investments 55,403 55,403 295,135
Net movement
in funds
(3,578) (123,878) (127,456) 250,604
Fund balances at 1 October 2018 71,320 4,230,203 4,301,523 4,050,919
Funds balances at 30September 2019 67,742 4,106,325 4,174,067 4,301,523

Notes 2020 2019
f
Fixed assets
Tangible assets 345 932
Investment properties 192,000 169,950
Investments 3,587,655 3,821,127
3,780,000 3,992,009
Current assets
Investments 175,897 173,533
Debtors 8,772 11,234
Cash at bank and in hand 28,012 9,880
212,681 194,647
Creditors: Amounts falling due within one year 10 (10,928) (12,589)
Net current assets 201,753 182,058
Total funds 3,981,753 4, 174,067
Funds
Unrestricted funds 137,016 114,316
Designated funds 13 3,780,000 3,992,009
Restricted funds 14 64,737 67,742
15 3,981,753 4, 174,067

Expenditure
Staff Direct Support 2020 2019
Costs Costs Costs Total Total
Charitable
Activities
Staff costs 208,306 208,306 174,697
Casual wages 6,179 6,179
Consultancy 10,756 10,756 2,856
Recruitment
costs
1,000 1,000 1,109
Grants awarded (see note 2b) 2,905 2,905 3,578
Publications
—production
and
distribution 2,888 2,888 2,937
Travel 224 224 494
Exhibitions
and events
9,282 9,282 18,675
Advertising 3,237 3,237 9,970
Office rent 12,999 12,999 12,946
Service charge 3,852 3,852 4,327
General rates 275 275 216
Repairs 37 37 119
Website costs 6,164 6,164 6,850
Software 605 605 609
Telephone 1,248 1,248 1,130
Stationery
and postage
4,225 4,225 4,402
Office expenses 731 731 2,150
Accountancy 403 403 447
Depreciation 587 587 766
Bank charges 363 363 439
Subscriptions 865 865 2,182
Training costs 5,632 5,632 1,597
Sundry expenses 514 514 8,095
All-Party
Parliamentary
Group On
Vegetarianism
and
Veganism 100 100 317
Governance
Costs
(note 2a) 6,778 6,778 8,582
208,306 33,334 48,514 290,154 269,490
2020 2019
2a Governance costs
Trustees
indemnity
insurance 521 521
Meeting costs 816 3,227
Legal fees 3,400 2,904
Accounts and Independent examiner's costs 2,041 1,930
6,778 8,582
2b Grants awarded 2020 2019
Individuals
(4)
2,905 3,578

Staffcosts and Trustees remuneration and Trustees remuneration 2020 2019
Staff costs 187,911 158,746
Employer's national insurance 10,789 8,530
Employer's pension contributions 9,606 7,421
208,306 174,697

Tangible assets Fixtures, fittings Fixtures, fittings
and computers Total
Cost
At 1 October 2019and at 30September 2020 3,843 3,843
Depreciation
At 1 October 2019 2,911 2,911
Charge for year 587 587
At 30September 2020 3,498 3,498
Net book values
At 30September 2020 345 345
At 30September 2019 932 932
Investment
properties
Property
Valuation
At 1 October 2019 169,950
Revaluation 22,050
At 30September 2020 192,000

7 Fixed asset investments 2020 2019
Investments comprise:
Cash 243,892 372,738
Rathbones
Porffolio
3,343,763 3,448,389
3,587,655 3,821,127
Quoted investments 2020 2019
Market value at 1 October 2019 3,448,389 3,732,298
Additions 440,159 347,002
Disposals (555,451) (686,314)
Realised and unrealised gains on investments 10,666 55,403
Market value at 30September 2020 3,343,763 3,448,389
Quoted investments
Fixed interest 341,777 432,334
UK Equities 976,112 1,123,504
Overseas
Equities
1,627,744 1,567,412
Alternatives 398,130 325,139
Cash 243,892 372,738
3,587,655 3,821,127
2020 2019
Cost at 30September 2020 2,482,537 2,549,476
Holdings
in
investments at 30September 2020, which are material in value are:
JP Morgan Asset Mgrs US Equity income C 167,142 239,637
Janus Henderson
Investments
196,875 177,225
8 Current asset investments 2020 2019
Bank 175,897 173,533
9 Debtors 2020 2019
Other debtors 4,145 1,615
Prepayments and accrued income 4,627 9,619
8,772 11,234

10 Creditors: Amounts falling due within one year 2020 2019
Other creditors 2,493 4,189
Accruals 8,435 8,400
10,928 12,589

13 Designated Funds - 2020 As at 1 New Designation As at 30
October 2019 designations release September
2020
Tangible fixed assets 932 (587) 345
Investments 3,991,077 (211,422) 3,779,655
3,992,009 (212,009) 3,780,000
Designated Funds - 2019 As at 1 New Designation As at 30
October 2018 designations release September
2018
Tangible fixed assets 1,698 (766) 932
Investments 4,095,932 (104,855) 3,991,077
4,097,630 (105,621) 3,992,009

14 Restricted funds - 2020 funds - 2020 As at1 Income Expenditure Transfer of As at 30
October funds September
2019 2020
The Vegan fund 62,565 (460) (62,105)
The Vegetarian fund 5,177 (2,545) (2,632)
Vegetarian and Vegan Fund 64,737 64,737
67,742 (3,005) 64,737
Restricted funds - 2019 As at1 Income Expenditure Transfer of As at 30
October funds September
2018 2019
The Vegan fund 65,863 (3,298) 62,565
The Vegetarian fund 5,457 (280) 5,177
71,320 (3,578) 67,742
Analysis ofassets between funds - 2020
Unrestricted Designated Restricted Total
Fixed assets 3,780,000 3,780,000
Current assets 147,944 64,737 212,681
Current liabilities (10,928) (10,928)
137,016 3,780,000 64,737 3,981,753
Analysis ofassets between funds - 2019
Unrestricted Designated Restricted Total
Fixed assets 3,992,009 3,992,009
Current assets 126,905 67,742 194,647
Current liabilities (12,589) (12,589)
114,316 3,992,009 67,742 4,174,067