CHARITY REGISTRATION NUMBER: 1123562 The Brook Trust Financial Statements For the year ended 5 April 2024
The Brook Trust Flnanclal Statements Year ended 5 April 2024 Page Truslees. annual report Truslees. responsibilities slalemenl Independenl audilorfs repori lo the members S181emenl of finanaal aclivilies Slalemenl of financial position Slalemenl of Cash flows Noles lo the financial slalemenls 10
The Brook Trust Trustees. Annual Report Year ended 5 Aprfl 2024 The trustees present their report and the financlal slatemenis of the charlty for the year ended 5 April 2024. Réfèrènco and admlnlstrativè detalls Reglstered charlty namo The Brook Tnist Charlty reglstration number 1123562 Prlnclpal offlce PO Box 161 Cranbrook Kent TN179BL The trustees MrTBBull Mrs E Cleghorn Ms R Rlley Audltor Gibson Booth Chartered Accounl8nls & Slalulory Audltors New Court Abbey Road North Shepley Huddersfield HD8 8BJ Bankers Coulls & Co 440 Strand London WC2R OQS Sollcltor$ Sinclair Gibson 3 ncOln'S Inn Fields London WC2A 3AA Structur9* governance and managemgnt Govèrnlng document The charity is governed by its trust deed dated 5 February 2006 and Ss reglslered as a charity with the Charity Commission effect from 10 April 2008. Truslo& Inductlon and training New trustees are brlefed on their legal obligations under charity law, the conlenl ol the Trust deed. the commltlee and decision making processes, and anllclpaled future financial perfomiance of Ihe charity. Organlsatlon structure The Board of Trustees, which can have up to g members. administers the charity. The Board meets al least 4 limes a year in order lo consider applications for assistance. Rlsk managémant The trustees have assessed Ihe major risks lo which the charity is exposed, in particular those related lo the operalions and rinances of Ihe charity, and are sallsfied that syslems are pla¢e lo miligale the exposure lo Ihe major risks. Objectivos and actlvltles The objects of the trust are lo make donations otjl of income andlor capI181, al the direclion of the charity's founder. which are ex¢luslvely for charitable purposes In any part of Ihe world. Where the founder has not given dlreclion to fully dispose Of the Irusl's income by Ihe end of the fiscal year, following the year In which the In¢ome has arisen, the Iruslees shall apply the income for or towards such charitable purposes, and shall make donalions lo such charitable inslilutions, as Iruslees sh811 In Iheir discretion think fit.
The Brook Trust Trustees. Annual Report {¢onllnu8d) Year ended 5 Aprll 2024 Obje¢llve$ and actlvltles (contlnued) The Iruslees may, al Iheir discretion, for the period of 21 years from the dale of the Trust Deed, ac¢umulale income generated by the trusl wthoul prejudice lo Iheir right to apply the a¢cumulated income in any subsequenl year. The aims and objectives of the trust are lo provide financial suppori to charitable oryanlsalions and to charitable causes in any place and for the benefit ol the general publ1¢ by way of making grants. The trustees have consldered the Charily Commlssion's general guidance on public benefit. Achlavements and pèrfomianca The Brook Trust is an independent granl-giving body Ihal seeks lo achieve its objectives by working wih and don811ng lo registered charities. The Trust has broadly drafted objectives, and Ihe Trustees have Ihe discretion lo make any grants for purely charitable causes. However, the Trustees have adopted a slralegy of focusing granl-glwng on a limited number ol core themes. The Trust priorltlses causes which are unpopular or hard lo fund, and smaller lo medium-sized charflles, and its current pollcy Is lo concenlrale on two key sectors.. lil Organisalions and programmes prolding support for women and Chlldren vlclims of domestic and sexual violence 8nd abuse, Includlng crisis senriees, after ¢are and rehabilitation programmes,. and Illl Programmes designed lo dellver effective 'eaily inlervenlion, services to support parents. children and famllies in breaking cydes of social 8nd economic deprivation and dyslunclion, wlh particular emphasis on early ye8rs development, education and good mental health. During the past year The Brook Trust made grants lo Rape Crisis EnglarKI & Wales and a number of independent charities wlhin the rape crisis network. The Trust gave granls lo spedallsl charities supporting survlvors of domestic abuse, Including Refuge al the nallonal level. and a number of lo¢al and regional organisallons. The Iruslees have observed growng pressure on ch8rflles supporting SUTvivors of sexual and domestic abuse, as Ihe need for setwces continues to outstrip the capacily ol front- line charities, and Ihe funding environment conlinues lo be extremely challenging. Our "earty inletvention strategy is lo focus granl aid primari lo charities supporting familles wlh pre-school age children, and lo programme5 SUPPOrting good mental health and resilience among children in primary and secondary schools. The Brook Trust made grants In support of core costs and front-line services. The gre81er part of our funding goes lo support ongoing costs and suslaining or expanding e$tIng, effective, inlervenlions, bul we have been pleased lo back some innovallon and plloling of new services. The Brook Trust provldes mulli -year or conlinualion funding to organisalions whlch have shown themselves lo be effective and well-managed, an($ with whom we have established su¢¢essful relationships over lime. Conlinualion fundlng Is subject lo appropriate condllions being mel. and lo charilles demonslrating continued and suslainable poslllve oulcomes and imp8¢t. Beyond Ils core slralegy, the Trust makes some grants in support of emergency humanllarian relief. The Brook Trusl has also continued lo fund a small grants programme lo organisalions In Kent and Medway. This Is dellvered by a donation lo the Kent Communily Foundation whlch administers the appllcallon and moniloring piocesses. Our Trustees lake an a¢tive role with the Community Foundation in grant -maklng decisions. The Brook Trust ¢an and does make certaln other donations al the Trustees, discretion. The Brook Trust does not consider unsoli¢lled grant applications, and during the past year the Trustees have made the declsion lo prioritise conlinuallon fundin9 lo pro9rammes which are delivering successftjl outcomes. rather than inviting new funding applications. Flnanclal review The Charity made donations lolalling £1.215.357. Inveslmenl income of £74,308 exceeded governance costs by £58,138. The charity had funds of £2,662,912 available al Ihe period end. Investment policy The Iruslees may apply funds lo be Invested in whichever Inveslmenls that they see fil. The Irusl's investfflenl pollcy reflects the strategic obje¢tlve ol the chariw. which Is lo make donations from capital as well as income. The fund managernenl approach to inveslments and liquldily Is desi9ned to accommodate this objective. Reservas pollcy The Iruslees feel that Ihere is no need for a reserves policy, al present, lo meet future costs. Adminisiralive costs are kept lo a minimum. Income Is ¢urrently provided by Mr T B Bull and Ms R Riley and Ihls funding is expected lo continue. Plans for futurè periods The Trust plans lo continue wlh Its current str21egy and areas of focus. The Trust has commilled lo making future donations Imoslly subject to Conditions) which are included In Note 8 to Ihe Accounts. The trustees are satisfied th81 the Trust will have the resources available in future perfods lo fund all such arrangemenis.
The Brook Trust Trustees. Annual Report (¢ontlnu8d) Year ended 5 Aprll 2024 an The Iruslees, annual report was approved on .............................. and slgned on behalf ofthe board oflruslees by.. Tim Bull lJ8n 30, 2025, 6..07prlll MrTBBull Trustee
The Brook Trust Trustees. Responslblllties Statement Yèar ended 5 April 2024 The trustees are responsible for preparing the Iruslees. report and the financial sialemenls In a¢cordance wlh 8ppli¢able law and United Kingdom Accounting Standards {Uniled Klngdom Generally Accepted Accounting Practice). The law applicable lo charities in England and Wales requires the charily Iruslees lo prepare financial slalemenls lor each year which give a true and fair eW of Ihe slate of affa5 ol Ihe charity and of the incoming resources and application of resources, of the charity for that period. In preparlng these financial slalements, the truslees are requlred lo= selecl suit8ble accounting policies and then apply them consislenlly., observe the methods and principles in the applicable Charities SORP., make judgments and accountin9 eslimales that are reasonable and prudent., stale whether applicable UK Accounllng Standards have been followed. subject to any material departures disclosed and explained in the financial slalemenls., prepare Ihe financial slalemenls on the going concern basis unless il Is Inappropriale to presume Ihal the charity wll continue in buslness. The trustees are responslble for keeping adequate accounting records that are sufficient lo show and explaln the charilys transactions and disdose with aSonable accuracy al any lime the financ¥al poslllon of the charity 8nd enable them lo ensure that the linancAal slalemenls comply with the Charilies Act 2011, the appllcable Charities IAc¢ounls and Reports) Regulalions. and the prowsions of the Trust Deed. They are also responsible for safeguarding Ihe assets of the Charily and hence for laking reasonable steps for the prevention and detection of fraud and other Irregularities.
The Brook Trust Independent Audltorfs Report to the Members of The Brook Trust Yèar ended 5 April 2024 Oplnlon We have audited the ffnanclal slalements of The Brook Trust Ilhe 'charily'l for the year ended 5 April 2024 whlch comprise the statement of financial aciivilies, slalemenl of financial poslllon, slatement of cash flows and the related notes, including a summary of significant accounllng policies. The finanaal reporting framework that has been applied in their preparalion is applicable18w and United Kingdom Accounling Standards, including FRS 102 The Finanaal Reportlng Standard applicable In the UK 2nd Republic of Ireland Iunited Kingdom Generally Accepted Accounling Practice). In our opinion the financial slalements.. give a true and fair view of the stale of the charity's affairs as al 5 April 2024 and of Ils Incoming resources and applicalion of resources. including Ils income and expenditure, for the year then ended., have been properly prepared in accord8nce rith United Kingdom Generally Accepted Accounting Practice., have been prepared in 8¢¢Ordan with the requiremenis of the Charilles Acl 2011. Basls for oplnlon We conducted our audit in accordance wlh International Standards on Auditing (UK) IISAS IUKII and applicable law. Our responsibilities under Ihose standards are furlher described in Ihe audllor's responsibilities for the audit of the financial statements secllon of our report. We are independent of the charily in accordance wllh the ethical requlremenls Ihal are Televant lo our audit of the financial slalemenls in the UK, Including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance M4th these requirements. We belleve Ihal Ihe audit evidence we have obl8ined is sufficient and 8ppropriale lo prode a basls for our opinion. Concluslons relatlng to golng concern In audiling the financial statements, we have concluded th81 Ihe Irustees, use of the going concern basls of accounting in the preparation of the financlal slalements is approprlate. Based on the work we have performed, we have nol identified any m81erial uncertainlie5 relallng lo events or condlllons Ihal, Individually or colleclively, may cast signlfi¢anl doubl on the charily's ability lo conllnue as a going conrn for a period of al least twelve months from when the financial slalemenis are aulhorised for issue. Our Tesponslbilities and the responsibilities of the Iruslees wilh respect lo golng concern are described in Ihe relevant se¢lions of this report. Other 5nformatlon The other information comprises Ihe information included in the annual report, other than the financial slalemenls and our auditor's report Ihereon. The Iruslees are responsible for the olher information. Our opinion on the financial slatemenls does not cover the olher informallon and, except to the extent othetwise explicllly staled in our report, we do not express any form of assurance ¢on¢lusion Ihereon. In connecllon wllh our audit of the flnaneial slalemenls. our responsibility is lo read ihe other infomalion and, in doing so, consider whether the other information is materially inconsislenl wlh the financial slalemenls or our knowledge obtained in the audit or olheThvise appears lo be malerialw mlsslaled. 11 we identify sud) material inconslslencies or apparent material misslatemenls. we are required to detemlne whelher there is a material misstalemenl in the financial stalemenls or a maleiial misslalemenl of the other Inlomialion. If, based on the woik we have performed. we condude Ihal there Is a material misstatement of this other information, we are required lo report Ihat fact. We have nothing lo report in this regard. Matt8rs on which wo aré requlred to rèport by 8xception We have nolhing to report in respecl of the followlng mallers in relallon lo which the Charities (Accounts and Reporls) Regulalions 2008 require us lo report to you il, in our opinion.. the information given In Ihe trustees. report is inconsislenl in any malerial respect wlh the finanaal slalemenls,. Of adequate accounting records have not been kept- or the financial sialemenls a nol in agreement with Ihe accounting records and relums., or we have not received all the infomiation and explanalions we require for our audit.
The Brook Trust Indèpendent Auditor's Report to the Mombers of The Brook Trust (continued) Year ended 5 Aprll 2024 Responslbillt18s of trustees As explained more fully in Ihe trustees, responsibilities slalement, Ihe trustees are responsible for the preparation of the finanaal statements and for being satisfied that they glve a true and fair view, and for such inlemal control as Ihe Iruslees determine is necessary to enable the preparation of financial slalemenls Ihal are free from material misstalemenl, ether due lo fraud or error. In preparing the financial slalements, the Iruslees are responsible for assessing the charily's ability lo Continue as a going Concern. disclosing, as applicable, mallers related lo golng ¢oncern and using the going conceTn basis of accounting unless Ihe Iruslees eiiher intend lo Ilquidate the charlty or lo cease operallons, or have no re8llsll¢ allernalive bul Its do so. Auditor's responslbllitles forth& audlt of th& flnanclal statements We have been appoinled as auditor under section 144 of the Charities Act 2011 and report In accordance wlh the Acl and relevant regulaiions made or hawng effect Ihereunder. Our objectives are lo oblain reasonable assurance about whether the financial stalemenls as a ole are free from material mlsslalemenl, whether due lo fiaud or error, and lo issue an audilor's report that Indudes our opinlon. Reasonable assurance is a high level of assurance, bul Is not a guarantee Ihal an audit condu¢led in accordance wllh ISAS (UK) wll always delect a material misslalement when li exlsls. Misslatemenls Can arise from fraud or error and are consldered material if, individually or In the aggregate, they could reasonably be expected lo Influen the economlc de¢isions of users taken on Ihe basis of these financia5 $18lements. Irregularities, includlng fraud, are instanS ol non-complian¢e wilh laws and regulations. We deslgn procedures in line wilh our responsibilities, outlined above, lo delect malerfal misslalemenls In respect of irregularities, induding fraud. The extent lo whlch our PTocedures are capable of delecling irregularflles, including fraud Is detailed below. Based on our understanding of the company and industry, we identified that the prinapal fisks of non-compliance wlh laws and regulations related lo UK lax legislation. and we ¢onsidered the exlenl lo which non-compliance might have 8 malerial effect on the financi81 slalemenls. We also considered those laws and regulations that have a direct Impacl on the financial statements such as the Charities A¢1 2011. We ev31valed managemenvs incenlives and opportunilies for fraudulent rnanipulalion of the financl81 slalements, and determined Ihal the prlncipal risks were related lo management bias IhTough manipulation of accounting esllmales or posting inappropriale journal entries. Audit procedures performed by the engagement le8m Induded.. discussions vilh management including con5ider8llon of known or suspected instances of non-compliance wlh laws, regulation and Iraud., challenging assumptions and judgements made by management in Ihelr slgnificant accounting estimates-, lesling of non-pur¢hase and sales ledger bank tr£ns8clions', testing of purchase invoice 8ulhorisations. Because of the inherent limilalions of an audit, IheTe is a risk thal we wll fall lo delecl all irregul8rilles, Including those leading to a material misslalemenl In the financ131 slalemenls or non-¢ompliance with regulation. This risk Increases the more Ihat compliance with a law or Tegulalion is removed from the events and transactions reflected In the financial slalements, as we wll be less likely lo become aware of instances of non-compllance. The risk is also greater regaTding irregularities occurring due lo fraud rather than error, as fraud involves Snlenlional concealment, forgery, collusion, omlssion or misrepresentation. A further descriplion of our responsibilities for the audil of the financial stalemenls Is located on the Flnanual Reporting Council's website 81 mw.frc.org.uklaudftorsresponsibililies. Thls description fomis part of our audilorfs report. Use of our report This report Is made solety lo the charity's trustees, as a body, in accordance wlh Part 4 of the Charities {Accounls and Reports) Regulations 2008. Our audil work has been undertaken so Ihal we might slate lo the charity's Iruslees Ihose mallers we are required lo slate lo Ihem in an audilor's report and for no other purpose. To the fullest exlenl permitted by law, we do nol accept or assume Tesponslbilily lo anyone other than the charity and the charills Iruslees as a body. for our audit work, for Ihls report. or for the opinions we have lormed. Gibson Boolh Chartered Accounlanls & Slalutory Auditors New Court Abbey Road Nort Shepley Huddersfield HD8 8BJ Gibson Boolh is eligible for appointment as audllor of the charity by virtue of its eligibillly for appointment as auditor of a company under se¢tion 1212 oflhe Companies Act 2006.
The Brook Trust Statement of Flnancial A¢tlv5tles Year ended 5 April 2024 2024 Unresiricied funds 2023 To181 funds Total funds Note Income and endowmènts Donallons and legacles Investment Income 460,688 87,190 74,308 74,308 Total Incoma 74,308 74.308 547,878 Expenditure Expenditure on charitable activities Total axpenditure 1.231,527 1.231.527 1,124.698 1,231,527 1,231,527 1,124.698 Nel Oosse$)Igains on investments {78,924) 178.924) 354,635 Net exptsndlture and n•t movement In funds 11,078,295) 11,078,295) {931,4551 Rèconclllation of funds Tolal funds brought fOard Total funds carrléd foNard 3,741,207 3,741,207 4,672,662 2,662,912 2.662,912 3,741.207 The slalemenl of financial activities includes all gains and losses recognlsed in the year. All Income and expendilure derwe from continuing acliwlies. Th• notes on pagès 10 to 15 fomi part of thesè flnanci81 statements.
The Brook Trust Statement of Financlal Position 5 April 2024 2024 2023 Not8 Flxed assets Investments 13 2,473,056 3,485,172 Curr8nt assets Cash al bank and in hand 193,576 309,515 Credltors.. amounts falllng due withln one year 14 3.720 53,480 Net ¢urr$nt assets 189,856 256,035 Total assets lèss current Ilabllltles 2,662,912 3.741.207 Net assets 2,662,912 3,741.207 Funds of the charity Unrestricted funds 2,662,912 3,741,207 Total charlty funds 15 2,662,912 3.741,207 30 Jan 2025 These financi81 statements were approved by Ihe board of Iruslees and aulhorised for Issue on on behalf of Ihe board by: and are signed Tim Bull (Jan 30. 2025. 6..07pml MrTBBull Tnjstee The not9$ on pages 10 to 15 form part of these flnanclal stalemonts.
The Brook Tru$t Statement of Cash Flows Year ended 5 April 2024 2024 2023 Cash flows from opèratlng actlvStles Nel expenditure 11,078,295) 1931,4551 Adjustmenls for.. Nel Ilossesllgains on investmenis Other interest re¢eivable and similar income Interest payable 8nd similar charges Accrued expenses Non-¢ash donations {78.9241 {74,3081 11,814 240 354,635 (87,1901 14,732 120 (480,6881 Ch8nges in.. Trade and other creditors 150,0001 11,269,473) 50.000 Cash generated from operations {1,059,8461 Interest pald Interest received {11,8141 74,308 114,732) 87,190 Nel cash used in operating activities 11,206,979) 1987,3881 Cash flows from Inv8Stlng actlvltlos Purchases of other investments Proceeds from sale of other inveslmenls {276,4361 1,248,654 {1,331,0791 2,560,693 Net cash from invesling activllles 972.218 1,229,614 Not {dècreasellin¢reas8 In cash and Cash equlval8nts Cash and cash equivalents at beglnnlng of yaar Cash and cash •qulvalents at ond of year (234.7611 549,442 242,226 307.216 314,681 549,442 Th8 notes on pages 10 to 15 fom) part of these flnanclal statements.
The Brook Trust Notes to the Financlal Statements Year ended 5 Aprll 2024 Gener81 Infomiation The ¢harlly is registered charity In England and Wales and Is unlncorporaled. The address of the principal office Is The Brook Trust, PO Box 161, Cranbrook, TN17 9BL. The ¢harily conslllutes a publlc benefit enllty as defined by FRS 102. Statement of compllance These flnanaal slalemenls have been prepared in compliance wilh FRS 102, 'The Financial Reporting Standard applicable In the UK and Ihe Republ1¢ of Ireland,. the Statement of Recommended Pr8¢tice applicable to charities PTeparfng their accounts in aOrdanCe wlh the Financial Reporling Standard appllcable in the UK and Republic of Ireland IFRS 1021 Icharilles SORP IFRS 10211 and the Charities Act 2011. Accountlng pollcles Ba$ls of preparatlon The financial slalemenls have been prepared on Ihe historical cost basls, as modlfied by the revaluation of certain financial assets measured al fair value through ineome or expendilure.The financlal slatemenls are presented in sterling which Is the functional currency of Ihe charity and rounded lo the nearest £. Golng concern There are no malerial uncertainties about Ihe charitls ability to conllnue. Judgaments and kay sourcès of èstlmatlon uncertainty There are no significant judgements and accounting eslimales made in the prOsS of applying the accounling policles of the ¢harily. Fund accountlng All the d)arily's funds are unreslricled. the Iruslees being free lo use these funds In accordance wilh the charitable oble¢ls. Incomlng resources All income is included in Ihe $18lement of financial aclivilies when enlillemenl has passed lo the charity, it is probable Ihal the economic benefits assoclated with the Iransaction wll flow to the charity and the amount can be reliably measured. Income from donaiions or grants is recognised when there is evidence of enlillemenl to the glft, receipt is probable and Ils amount can be measu¥ed reliably. Income from investments is iecognlsed when receivable and the amount can be measured reliably by the charity. Resources axpended Expendilure is Included on an accruals basls, inclusive of VAT. Liabilities are recognised as resources expended as soon as there Is a legal or constructive obligalion committing the charity lo the expenditure. Charitable donalions 8re payments made lo Ihird parties in the furtherance of the charitable objects of the charity. Slngle or mulll-year donations are accounled for when either the recipient has a reasonable expectation that they Vwill receive a donation and the Iruslees have agreed lo pay the donation wilhoul condition, or the recipient has a feasonable expeclalion that they wll receive a donation and any condition allaching to the donation Is ouiside the control of the charity. Where donations are payable after more than one year and the effect Is material, a discount rale based on Ihe appropriale UK government bonds is applled. The unwinding of Ihls discount rale is shown as a finance cost and Is included within support costs. Governance cosls comprise cost8 for the running ol the charity ltsell as an organisation. Investments Listed inveslmenls are measured al fair value with changes in fair value being recognised in profll or loss. 10
The Brook Trust Notes to the Flnancial Statements (¢ondnued) Yoar ended 6 April 2024 Accountlng polSc5es {¢ontlnuéd) Flnanci81 Instruments A financial asset or a financial liability is recognbsed only en the entlly becomes a party lo the conlraclual provisions of the inslrumenl. Basic financlal instruments are initially recognlsed al the amounl receivable OT payable indudlng any related transaction Costs, unless the arrangement ¢onslllules a financlng transaction, where it is recognised al the present value of the future payments discounled al a markel rate of Interest for a slmllar debl instrument. Current assets and current Ilabililies ale subsequently measured al the cash or olher conslderaiion expected lo be paid or recelved and not discounted. Donatlons and lègaclgs Unreslricled Funds Total Funds 2024 Unreslricled Funds Total Funds 2023 Donatlons Donalions 460,688 460,688 Inv6stm8nt Sncome Unreslrlcled Funds Total Funds 2024 Unrestricted Funds Total Funds 2023 Bank interest receivable Overseas dividend InMe Fixed interest securities UK dividend income 3.534 21,126 7,084 42,564 3,534 21,126 7.084 42,564 616 25,126 993 60,455 616 25,126 993 60,455 74,308 74,308 87.190 87,190 Expenditure on charltabltr a¢tlvltles by fund type Unrestricted Funds Total Funds 2024 Unreslricled Funds Total Funds 2023 Charilable donations Support cosls 1.215,357 16.170 1,215,357 16,170 1.105,988 18.710 1.105.988 18.710 1,231,527 1,231.527 1,124,698 1,124.698 Expenditure on charitablè actlvltles by actlvlty type Activitie8 underiaken dire¢lly Total Funds 2024 Tolal Funds 2023 Support ¢osls Charitable donations Governance costs 1,215,357 1,215.357 16.170 1.105.988 18,710 16,170 1.215,357 16,170 1,231,527 1,124,698 Analysis of grants The charity undertakes its charilable activities Ihrough making donations and awarded donallons lo the following Institutions during Ihe year..
The Brook Trust Note$ to the Finan¢lal Statement$ (continued) Year ended 5 April 2024 Analysls of grants (¢onlinuedJ 2024 2023 Grants to Instltutions Action Aid Aylesbury Vale & Milton Keynes SAASS Cambiidge Acorn PTole¢l Covenlry Rape & Sexijal Assaull Centre Crossroads Derbyshlre Disasters Emergency Commlttee E881 Kent Rape Crfsis Cenlre EVA Women's Aid F8mlly Lives Ffeedom From Torture Her Centre Home Start Chichester and District Home Start Slough Home Slart Winchesler & Districts Kairos wr Kent CommunKy Foundation KIRAN Klrklees & Calderilale Rape & Sexual Abuse Counselling IKRASACCI Lighthouse Women's Ald L¢ncolnshire Rape Crisis Medlcal Aid for Palestinians Northamplonshire Rape Crisis Nolllngham Independenl Domesllc Abuse SeN¢es INIDAS) Oasis Oxfordshire Sexual Abuse and Rape Crisis Centre IOSARCCI Place2Be Porchlighl Prlsoners Education Trust Rape and Sexual Violence Project Wesl Mldlands IRSVPI Rape Crisis England and Wales Refuge Rising Sun SalSsbury Women's Refuge SATEDA Somersel & Avon Rape & Sexual Assaull SeCe Suffolk Rape Crisis Support After Rape and Sexual violen (Leeds) Sutvivors Nelwork The Green House Twins Trust Wesl Cornwall Women's Aid Womankind (Brislol) Women's Heallh Mallers 27.000 52,000 25,000 50,000 30,000 27,000 26.000 50.000 50,000 45,000 19,200 33,000 41,400 25,000 10,000 13,000 19,200 33,000 36,600 25.000 10,000 6,780 25.000 121,000 20,000 121.000 34.306 5,000 35,000 40,000 15,000 10,000 27,500 73,308 49,275 45,000 75,000 25,000 75,000 25,000 20,000 25,000 85.000 125,000 35,000 85.000 125,000 35,000 10,000 25,000 45,000 35.000 40,000 40,000 15,000 5,000 10,000 25,000 18,000 22.600 15,176 5,000 Tol81 grants 1,215,357 1,105,988 12
The Brook Trust Notes to the Flnancial Statements (continued) Yoar ended 6 April 2024 Analys1$ of grants (continuedj The Brook Trust has agreed lo make Ihe following donations.. 2025 2026 Action Ai(S Gaza Appeal Coventry Rape & Sexual Assault seCe (CRASACI East Kent Rape Crisis Centre Her Centre Hertfordshire Area Rape Crisls and Sexual Assault Centre Home-slart Chl¢hesteT KIRAN Kirklees & Calderdale Rape & Sexual Assault Centre IKCRASACI Nallonal Youth Arts Trusl Oasis Oxfordshire Sexual Assault & Rape Crfsis Cenlre IOSARCCI Place2Be Prlsoners Education Trusl Rape Crisis England and Wales Refuge Rlsing Sun Rape and Sexual Violence Project Wesl Mid18nds (RSVP) Salisbury Women's Refuge SATEDA Somersel & Avon Sexual Assault Support ISARSASI SOS Rape Crisis SU1v0rs Network The Green House Twins Ttusl Womankind (Brisloll Women's Health Mallers 25,000 40,000 45,lJOO 24,000 10,000 10.000 20,000 22,870 30,000 60,000 45,000 65,000 20,000 10,000 125,000 35,000 25,000 10,000 45,000 23,500 32,200 5,000 15,000 25,000 19.536 5,000 40,000 45,QOO 24,000 10,000 20,000 60,000 45,000 65,000 20,000 45.000 24,000 25,000 24.114 Tolal granls 792,106 447,114 Net {lossè$llgalns on Investments Unreslricled Funds Total Funds 2024 Unrestricted Funds Tolal Fund5 2023 Unrealised Ilosse511 galns on inveslmenls Realised losses on investments 82,146 {3,222) 82,146 13,222) 1178,7141 {175,9211 1354,6351 1178.7141 {175,9211 {354,635) 78,924 78,924 10. Audltors remun8ratlon 2024 2023 Fees payable for the audit of the financial slatemenls 3.720 3,300 11. Staff costs The average number of employees during Ihe year was nil {2023'. nlll. No employee received employee benefits of more than £60.000 durtng Ihe year {2023.' £nill. 12. Trustee remunoratlon and expensas The truslees nellher received norwaived any remuneration and expenses during the year12023.' £nill. 13
The Brook Trust Notes to the Flnanclal Statements (conllnuedj Year ended S April 2024 13. Investments Cash or cas equivalents Llsled inveslmenls Total Cost or valuatlon At 6 April 2023 Addilions Dispos81s Other movement8 239,927 70,804 {189,6261 3,245,245 279,670 11,248,654) 75.690 3.485,172 350,474 {1,438,280) 75,690 At 5 Aprll 2024 121,105 2.351,951 2,473,056 Impalrment At 6 Aprll 2023 and 5 Aprll 2024 Carrying amount At S Aprll 2024 121,105 2,351,951 2,473,056 Al S April 2023 239.927 3,245.245 3.485,172 Afi investments shown above are held at valuation. Flnanclal a$$ots hèld at falr value The fair value of Ilsled investments Is determined by referen¢e lo the quoted price for identical assets In an active market al the balance sheet dale. Investments at fair value ¢ompromise'. 2024 2023 Equities Securities Cash wlhln Inveslmenl portfollo 929,947 1,422,004 121,105 1,348,828 1,896,417 239.927 14. Creditors-. amounts falllng duo wllhln one year 2024 2023 Accruals and deferred income Donations payable 3,720 3,480 50.000 3.720 53,480 15. Analysls of charltablè funds Unrestrlcted funds Al 6 April 2023 Income Expendilure Jains and losses Al 5 April 2024 General funds 3,741,207 74,308 11,231,527) 78,924 2,662,912 Al 6 Aprll 2022 Income Expenditure Jains and 5055es At 5 April 2023 General funds 4,672.662 547,878 {1,124.6981 1354,6351 3.741,207 Unrestrided general funds are available for use al Ihe discrelion of the Trusle8s in the further8n¢e of Ihe general charflable objeciives. 14
The Brook Trust Notes to the Financlal Statements (contlnuedj Year ended 5 April 2024 16. Analysls of ngt assets between funds Unrestricted Funds Tolal Funds 2024 Investments Current assets Credilors less than 1 year 2,473,056 193,576 (3,7201 2,473,056 193,576 {3.7201 Net assèts 2,662,912 2,662,912 Unreslri¢led Funds Total Funds 2023 Inveslmenls Current assets Creditors less Ihan 1 year 3.485.172 309,515 153,4801 3,485,172 309,515 153,4801 Net assets 3,741,207 3,741,207 17. Analysls of changes in not d&bt Al 6 Apr 2023 Cash flows At S Apr 2024 Cash at bank arid in hand Current asset Inveslmenl 309.515 239,927 1115,939) (118,822) 193,576 121,105 549,442 (234,761) 314,681 18. Related partlos During the year the charily received a donation of £nil12023'. £460,688) from Mr T B BUSI and Ms R Riley.