2025-04-05-accounts - The Brook Trust

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CHARITY REGISTRATION NUMBER: 1123562

The Brook Trust

Financial Statements

For the year ended 5 April 2025

The Brook Trust

Financial Statements

Year ended 5 April 2025

	Page
Trustees' annual report	1
Trustees' responsibilities statement	4
Independent auditor's report to the members	5
Statement of financial activities	8
Statement of financial position	9
Statement of cash flows	10
Notes to the financial statements	11

The Brook Trust

Trustees' Annual Report

Year ended 5 April 2025

The trustees present their report and the financial statements of the charity for the year ended 5 April 2025.

Reference and administrative details
Registered charity name	The Brook Trust
Charity registration number	1123562
Principal office	PO Box 161
	Cranbrook
	Kent
	TN17 9BL
The Trustees	Mr T B Bull
	Mrs E Cleghorn
	Ms R Riley
Statutory Auditors	Gibson Booth
	Chartered Accountants & Statutory Auditors
	New Court
	Abbey Road North
	Shepley
	Huddersfield
	HD8 8BJ
Bankers	Coutts & Co
	440 Strand
	London
	WC2R 0QS
Solicitors	Sinclair Gibson
	3 Lincoln's Inn Fields
	London
	WC2A 3AA

Structure, governance and management

Governing document

The charity is governed by its trust deed dated 5 February 2008 and is registered as a charity with the Charity Commission with effect from 10 April 2008.

Trustee induction and training

New trustees are briefed on their legal obligations under charity law, the content of the Trust deed, the committee and decision making processes, and anticipated future financial performance of the charity.

Organisation structure

The Board of Trustees, which can have up to 9 members, administers the charity. The Board meets at least 4 times a year in order to consider applications for assistance.

Risk management

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate the exposure to the major risks.

Objectives and activities

The objects of the trust are to make donations out of income and/or capital, at the direction of the charity's founder, which are exclusively for charitable purposes in any part of the world.

Where the founder has not given direction to fully dispose of the trust's income by the end of the fiscal year, following the year in which the income has arisen, the trustees shall apply the income for or towards such charitable purposes, and shall make donations to such charitable institutions, as trustees shall in their discretion think fit.

The Brook Trust

Trustees' Annual Report (continued)

Year ended 5 April 2025

Objectives and activities (continued)

The trustees may, at their discretion, for the period of 21 years from the date of the Trust Deed, accumulate income generated by the trust without prejudice to their right to apply the accumulated income in any subsequent year.

The aims and objectives of the trust are to provide financial support to charitable organisations and to charitable causes in any place and for the benefit of the general public by way of making grants.

The trustees have considered the Charity Commission's general guidance on public benefit.

Achievements and performance

The Brook Trust is an independent grant -giving body that seeks to achieve its objectives by working with and donating to registered charities. The Trust has broadly drafted objectives, and the Trustees have the discretion to make any grants for purely charitable causes. However, the Trustees have adopted a strategy of focusing grant-giving on a limited number of core themes.

The Trust prioritises causes which are unpopular or hard to fund, and smaller to medium -sized charities, and its current policy is to concentrate on two key sectors :

(i) Organisations and programmes providing support for women and children victims of domestic and sexual violence and abuse, including crisis services, after care and rehabilitation programmes; and

(ii) Programmes designed to deliver effective 'early intervention' services to support parents, children and families in breaking cycles of social and economic deprivation and dysfunction, with particular emphasis on early years development, education and good mental health.

During the past year The Brook Trust made grants to Rape Crisis England & Wales and a number of independent charities within the rape crisis network. The Trust gave grants to specialist charities supporting survivors of domestic abuse, including Refuge at the national level, and a number of local and regional organisations.

Our "early intervention" strategy is to focus grant aid primarily to charities supporting families with pre -school age children, and to programmes supporting good mental health and resilience among children in primary and secondary schools.

A majority of grants made by The Brook Trust are unrestricted. The trustees believe that, especially where the Trust is working with charities of whom we have long-standing knowledge and which have a track record of successful impact, the management of recipient charities are best placed to understand the priorities of their organisations and ultimate beneficiaries. We are therefore content that they should be able to utilise grants to best meet these needs, rather than being locked into project funding. The greater part of our funding goes to support ongoing costs and sustaining or expanding existing, effective, interventions. The Brook Trust provides multi -year or continuation funding to organisations which have shown themselves to be effective and well-managed, and with whom we have established successful relationships over time. Continuation funding is subject to appropriate conditions being met, and to charities demonstrating continued and sustainable positive outcomes and impact.

Beyond its core strategy, the Trust makes some grants in support of emergency humanitarian relief. The Brook Trust has also continued to fund a small grants programme to organisations in Kent and Medway. This is delivered by a donation to the Kent Community Foundation which administers the application and monitoring processes. Our Trustees take an active role with the Community Foundation in grant -making decisions. The Brook Trust can and does make certain other donations at the Trustees' discretion.

The Brook Trust does not consider unsolicited grant applications, and during the past year the Trustees have made the decision to prioritise continuation funding to programmes which are delivering successful outcomes, rather than inviting new funding applications.

Financial review

The charity made donations totalling £1,074,506. Investment income of £69,211 exceeded governance costs by £56,330. The charity had funds of £2,394,377 available at the period end.

Investment policy

The trustees may apply funds to be invested in whichever investments that they see fit. The trust's investment policy reflects the strategic objective of the charity, which is to make donations from capital as well as income. The fund management approach to investments and liquidity is designed to accommodate this objective.

Reserves policy

The trustees feel that there is no need for a reserves policy, at present, to meet future costs. Administrative costs are kept to a minimum. Income is currently provided by Mr T B Bull and Ms R Riley and this funding is expected to continue.

The Brook Trust

Trustees' Annual Report (continued)

Year ended 5 April 2025

Plans for future periods

The Trust plans to continue with its current strategy and areas of focus. The Trust has committed to making future donations (mostly subject to conditions) which are included in Note 8 to the Accounts. The trustees are satisfied that the Trust will have the resources available in future periods to fund all such arrangements. 19 Dec 2025

The trustees' annual report was approved on .............................. and signed on behalf of the board of trustees by:

Tim Bull (Dec 19, 2025, 5:23pm)

Mr T B Bull Trustee

The Brook Trust

Trustees' Responsibilities Statement

Year ended 5 April 2025

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England and Wales requires the charity trustees to prepare financial statements for each 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:

select suitable accounting policies and then apply them consistently;
observe the methods and principles in the applicable Charities SORP;
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business.

The trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the charity's transactions and 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 applicable Charities (Accounts and Reports) Regulations, and the provisions of the Trust Deed. 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.

The Brook Trust

Independent Auditor's Report to the Members of The Brook Trust

Year ended 5 April 2025

Opinion

We have audited the financial statements of The Brook Trust (the 'charity') for the year ended 5 April 2025 which comprise the statement of financial activities, statement of financial position, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

give a true and fair view of the state of the charity's affairs as at 5 April 2025 and of its incoming resources and application of resources, including its income and expenditure, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Charities Act 2011.

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. 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

In auditing the financial statements, we have concluded that the trustees' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

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, except to the extent otherwise explicitly stated in our report, 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 this 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 in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

the information given in the trustees' report is inconsistent in any material respect with the financial statements; or
adequate accounting records have not been kept; or
the financial statements are not in agreement with the accounting records and returns; or
we have not received all the information and explanations we require for our audit.

The Brook Trust

Independent Auditor's Report to the Members of The Brook Trust (continued)

Year ended 5 April 2025

Responsibilities of trustees

As explained more fully in the trustees' responsibilities statement, 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 the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations related to UK tax legislation, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the financial statements such as the Charities Act 2011. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements, and determined that the principal risks were related to management bias through manipulation of accounting estimates or posting inappropriate journal entries. Audit procedures performed by the engagement team included:

discussions with management including consideration of known or suspected instances of non-compliance with laws, regulation and fraud;
challenging assumptions and judgements made by management in their significant accounting estimates;
testing of non-purchase and sales ledger bank transactions;
testing of purchase invoice authorisations.

Because of the inherent limitations of an audit, there is a risk that we will fail to detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at 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 charity's 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

The Brook Trust

Independent Auditor's Report to the Members of The Brook Trust (continued)

Year ended 5 April 2025

we are required to state to them in an auditor's 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.

Alistair Russell (Dec 22, 2025, 7:33am)

Gibson Booth Chartered Accountants & Statutory Auditors

New Court Abbey Road North Shepley Huddersfield HD8 8BJ

Gibson Booth is eligible for appointment as auditor of the charity by virtue of its eligibility for appointment as auditor of a company under section 1212 of the Companies Act.

22 Dec 2025

The Brook Trust

Statement of Financial Activities

Year ended 5 April 2025

		2025		2024
		Unrestricted
		funds	Total funds	Total funds
	Note	£	£	£
Income and endowments
Donations and legacies	4	669,712	669,712	–
Investment income	5	69,211	69,211	74,308
		`───────`	`───────`	`──────`
Total income		738,923	738,923	74,308
		`═══════`	`═══════`	`══════`
Expenditure
Expenditure on charitable activities	6,7	1,087,387	1,087,387	1,231,527
		`──────────`	`──────────`	`──────────`
Total expenditure		1,087,387	1,087,387	1,231,527
		`══════════`	`══════════`	`══════════`
Net losses on investments	9	(79,929)	(79,929)	(78,924)
		`──────────`	`──────────`	`──────────`
Net expenditure and net movement in funds		(268,535)	(268,535)	(1,078,295)
		`══════════`	`══════════`	`══════════`
Reconciliation of funds
Total funds brought forward		2,662,912	2,662,912	3,741,207
		`──────────`	`──────────`	`──────────`
Total funds carried forward		2,394,377	2,394,377	2,662,912
		`══════════`	`══════════`	`══════════`

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The notes on pages 11 to 15 form part of these financial statements.

The Brook Trust

Statement of Financial Position

5 April 2025

		2025	2024
	Note	£	£
Fixed assets
Investments	13	2,310,962	2,473,056
Current assets
Cash at bank and in hand		107,255	193,576
Creditors: amounts falling due within one year	14	23,840	3,720
		───────	───────
Net current assets		83,415	189,856
		──────────	──────────
Total assets less current liabilities		2,394,377	2,662,912
		──────────	──────────
Net assets		2,394,377	2,662,912
		══════════	══════════
Funds of the charity
Unrestricted funds		2,394,377	2,662,912
		──────────	──────────
Total charity funds	15	2,394,377	2,662,912
		══════════	══════════
		19 Dec 2025

These financial statements were approved by the board of trustees and authorised for issue on ........................, and are signed on behalf of the board by:

Tim Bull (Dec 19, 2025, 5:23pm)

Mr T B Bull Trustee

The notes on pages 11 to 15 form part of these financial statements.

The Brook Trust

Statement of Cash Flows

Year ended 5 April 2025

	2025	2024
	£	£
Cash flows from operating activities
Net expenditure	(268,535)	(1,078,295)
Adjustments for:
Net losses on investments	(79,929)	(78,924)
Other interest receivable and similar income	(69,211)	(74,308)
Interest payable and similar charges	8,497	11,814
Accrued expenses	120	240
Changes in:
Trade and other creditors	20,000	(50,000)
	`───────`	`──────────`
Cash generated from operations	(389,058)	(1,269,473)
Interest paid	(8,497)	(11,814)
Interest received	69,211	74,308
	`───────`	`──────────`
Net cash used in operating activities	(328,344)	(1,206,979)
	`═══════`	`══════════`
Cash flows from investing activities
Purchases of other investments	(885,342)	(276,436)
Proceeds from sale of other investments	3,317,221	1,248,654
	`──────────`	`──────────`
Net cash from investing activities	2,431,879	972,218
	`══════════`	`══════════`
Net increase/(decrease) in cash and cash equivalents	2,103,535	(234,761)
Cash and cash equivalents at beginning of year	314,681	549,442
	`──────────`	`───────`
Cash and cash equivalents at end of year	2,418,216	314,681
	`══════════`	`═══════`

The notes on pages 11 to 15 form part of these financial statements.

The Brook Trust

Notes to the Financial Statements

Year ended 5 April 2025

1. General information

The charity is registered charity in England and Wales and is unincorporated. The address of the principal office is The Brook Trust, PO Box 161, Cranbrook, TN17 9BL.

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

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland', the 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) (Charities SORP (FRS 102)) and the Charities Act 2011.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets measured at fair value through income or expenditure. The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £.

Going concern

There are no material uncertainties about the charity's ability to continue.

Judgements and key sources of estimation uncertainty

There are no significant judgements and accounting estimates made in the process of applying the accounting policies of the charity.

Fund accounting

All the charity's funds are unrestricted, the trustees being free to use these funds in accordance with the charitable objects.

Incoming resources

All income is included in the statement of financial activities when entitlement has passed to the charity, it is probable that the economic benefits associated with the transaction will flow to the charity and the amount can be reliably measured.

Income from donations or grants is recognised when there is evidence of entitlement to the gift, receipt is probable and its amount can be measured reliably.

Income from investments is recognised when receivable and the amount can be measured reliably by the charity.

Resources expended

Expenditure is included on an accruals basis, inclusive of VAT.

Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure.

Charitable donations are payments made to third parties in the furtherance of the charitable objects of the charity. Single or multi-year donations are accounted for when either the recipient has a reasonable expectation that they will receive a donation and the trustees have agreed to pay the donation without condition, or the recipient has a reasonable expectation that they will receive a donation and any condition attaching to the donation is outside the control of the charity.

Where donations are payable after more than one year and the effect is material, a discount rate based on the appropriate UK government bonds is applied. The unwinding of this discount rate is shown as a finance cost and is included within support costs.

Governance costs comprise costs for the running of the charity itself as an organisation.

Investments

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

The Brook Trust

Notes to the Financial Statements (continued)

Year ended 5 April 2025

3. Accounting policies (continued)

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the amount receivable or payable including any related transaction costs, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Current assets and current liabilities are subsequently measured at the cash or other consideration expected to be paid or received and not discounted.

4. Donations and legacies

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Donations
	Donations	669,712	669,712	–	–
		`═══════`	`═══════`	`═══`	`═══`
5.	Investment income
		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Bank interest receivable	2,449	2,449	3,534	3,534
	Overseas dividend income	13,199	13,199	21,126	21,126
	Fixed interest securities	2,147	2,147	7,084	7,084
	UK dividend income	51,416	51,416	42,564	42,564
		`──────`	`──────`	`──────`	`──────`
		69,211	69,211	74,308	74,308
		`══════`	`══════`	`══════`	`══════`

6. Expenditure on charitable activities by fund type

	Unrestricted	Total Funds	Unrestricted	Total Funds
	Funds	2025	Funds	2024
	£	£	£	£
Charitable donations	1,074,506	1,074,506	1,215,357	1,215,357
Support costs	12,881	12,881	16,170	16,170
	`──────────`	`──────────`	`──────────`	`──────────`
	1,087,387	1,087,387	1,231,527	1,231,527
	`══════════`	`══════════`	`══════════`	`══════════`

7. Expenditure on charitable activities by activity type

	Activities
	undertaken		Total Funds	Total Funds
	directly	Support costs	2025	2024
	£	£	£	£
Charitable donations	1,074,506	–	1,074,506	1,215,357
Governance costs	–	12,881	12,881	16,170
	`──────────`	`──────`	`──────────`	`──────────`
	1,074,506	12,881	1,087,387	1,231,527
	`══════════`	`══════`	`══════════`	`══════════`

8. Analysis of grants

The charity undertakes its charitable activities through making donations and awarded donations to the following institutions during the year:

The Brook Trust

Notes to the Financial Statements (continued)

Year ended 5 April 2025

8. Analysis of grants (continued)

	2025	2024
	£	£
Grants to institutions
Action Aid	37,000	27,000
Cambridge Acorn Project	–	25,000
Coventry Rape & Sexual Assault Centre	40,000	50,000
Crossroads Derbyshire	–	30,000
Disasters Emergency Committee	20,000	–
East Kent Rape Crisis Centre	45,000	45,000
EVA Women's Aid	–	19,200
Family Lives	–	33,000
Freedom From Torture	44,400	41,400
Her Centre	24,000	25,000
Herts Area Rape Crisis and Sexual Abuse Centre	10,000	–
Home Start Chichester and District	10,000	10,000
Home Start Slough	–	13,000
Kent Community Foundation	121,000	121,000
KIRAN	20,000	–
Kirklees Calderdale & Wakefield (RASAC)	22,870	34,306
Lincolnshire Rape Crisis	–	40,000
Medical Aid for Palestinians	–	15,000
National Youth Arts Trust	30,000	–
Oasis	60,000	49,275
Oxfordshire Sexual Abuse and Rape Crisis Centre (OSARCC)	45,000	45,000
Place2Be	65,000	75,000
Porchlight	–	25,000
Prisoners Education Trust	20,000	–
Rape and Sexual Violence Project West Midlands (RSVP)	25,000	25,000
Rape Crisis England and Wales	94,950	85,000
Refuge	125,000	125,000
Rising Sun	35,000	35,000
Salisbury Women's Refuge	10,000	–
SAASS Buckinghamshire & Milton Keynes	–	52,000
SATEDA	45,000	45,000
Somerset & Avon Rape & Sexual Assault Service	23,500	35,000
SOS Rape Crisi	32,200	–
Suffolk Rape Crisis	–	40,000
Survivors Network	5,000	5,000
The Big Give	50	–
The Green House	15,000	–
Twins Trust	25,000	25,000
Womankind (Bristol)	19,536	15,176
Women's Health Matters	5,000	5,000
	`──────────`	`──────────`
Total grants	1,074,506	1,215,357
	`══════════`	`══════════`
The Brook Trust has agreed to make the following donations:
	2026	2027
	£	£
Cambridge Acorn Project	25,000	25,000
East Kent Rape Crisis Centre	45,000	–
EVA Women's Aid	21,000	21,000
Home Start Chichester and District	10,000	–
Oxford Sexual Abuse and Rpae Crisis Centre (OSARCC)	45,000	–
Rising Sun	40,000	40,000
SAASS Buckinghamshire & Milton Keynes	26,000	26,000
SATEDA	45,000	–
Twins Trust	25,000	–
Womankind (Bristol)	24,144	–
	`──────────`	`──────────`
Total grants	306,114	112,000
	`══════════`	`══════════`

The Brook Trust

Notes to the Financial Statements (continued)

Year ended 5 April 2025

9. Net losses on investments

		Unrestricted	Total Funds	Unrestricted	Total Funds
		Funds	2025	Funds	2024
		£	£	£	£
	Unrealised (losses)/ gains on investments	–	–	82,146	82,146
	Realised losses on investments	79,929	79,929	(3,222)	(3,222)
		`──────`	`──────`	`──────`	`──────`
		79,929	79,929	78,924	78,924
		`══════`	`══════`	`══════`	`══════`
10.	Auditors remuneration
				2025	2024
				£	£
	Fees payable for the audit of the financial statements			3,720 `═════`	3,720 `═════`

11. Staff costs

The average number of employees during the year was nil (2024: nil).

No employee received employee benefits of more than £60,000 during the year (2024: nil).

12. Trustee remuneration and expenses

The trustees neither received nor waived any remuneration and expenses during the year (2024: £nil).

13. Investments

	Cash or cash	Listed
	equivalents	investments	Total
	£	£	£
Cost or valuation
At 6 April 2024	121,105	2,351,951	2,473,056
Additions	64,130	885,342	949,472
Disposals	2,125,727	(3,317,221)	(1,191,494)
Other movements	–	79,928	79,928
	`──────────`	`──────────`	`──────────`
At 5 April 2025	2,310,962	–	2,310,962
	`══════════`	`══════════`	`══════════`
Impairment
At 6 April 2024 and 5 April 2025			–
			`══════════`
Carrying amount
At 5 April 2025	2,310,962	–	2,310,962
	`══════════`	`══════════`	`══════════`
At 5 April 2024	121,105	2,351,951	2,473,056
	`══════════`	`══════════`	`══════════`

All investments shown above are held at valuation.

Financial assets held at fair value

The fair value of listed investments is determined by reference to the quoted price for identical assets in an active market at the balance sheet date.

Investments at fair value compromise:

	2025	2024
	£	£
Equities	–	929,947
Securities	–	1,422,004
Cash within investment portfolio	2,310,962	121,105

The Brook Trust

Notes to the Financial Statements (continued)

Year ended 5 April 2025

14. Creditors: amounts falling due within one year

	2025	2024
	£	£
Accruals and deferred income	3,840	3,720
Donations payable	20,000	–
	`──────`	`─────`
	23,840	3,720
	`══════`	`═════`

15. Analysis of charitable funds Unrestricted funds

Unrestricted funds
		At			Gains	At
	6	April 2024	Income	Expenditure	and losses	5 April 2025
		£	£	£	£	£
General funds		2,662,912	738,923	(1,087,387)	79,929	2,394,377
		`══════════`	`═══════`	`══════════`	`══════`	`══════════`
		At			Gains	At
	6	April 2023	Income	Expenditure	and losses	5 April 2024
		£	£	£	£	£
General funds		3,741,207	74,308	(1,231,527)	78,924	2,662,912
		`══════════`	`══════`	`══════════`	`══════`	`══════════`

Unrestricted general funds are available for use at the discretion of the Trustees in the furtherance of the general charitable objectives.

16. Analysis of net assets between funds

		Unrestricted	Total Funds
		Funds	2025
		£	£
Investments		2,310,962	2,310,962
Current assets		107,255	107,255
Creditors less than 1 year		(23,840)	(23,840)
		`──────────`	`──────────`
Net assets		2,394,377	2,394,377
		`══════════`	`══════════`
		Unrestricted	Total Funds
		Funds	2024
		£	£
Investments		2,473,056	2,473,056
Current assets		193,576	193,576
Creditors less than 1 year		(3,720)	(3,720)
		`──────────`	`──────────`
Net assets		2,662,912	2,662,912
		`══════════`	`══════════`
Analysis of changes in net debt
	At		At
	6 Apr 2024	Cash flows	5 Apr 2025
	£	£	£
Cash at bank and in hand	193,576	(86,321)	107,255
Current asset investment	121,105	2,189,856	2,310,961
	`──────────`	`──────────`	`──────────`
	314,681	2,103,535	2,418,216
	`══════════`	`══════════`	`══════════`

17. Analysis of changes in net debt

18. Related parties

During the year the charity received a donation of £669,712 (2024: £nil) from Mr T B Bull and Ms R Riley.

Issuer

Gibson Booth

Document generated Fri, 19th Dec 2025 10:18:11 GMT Document fingerprint 51edb9abf251fb8063fdde4031c5d087

Parties involved with this document

Document processed

Party + Fingerprint

Fri, 19th Dec 2025 17:23:19 GMT Tim Bull - Signer (6ee004b0ecd7ad64f3a1efc427a203b7) Mon, 22nd Dec 2025 7:33:14 GMT Alistair Russell - Signer (ece6d6fc04078d51c86327d250d5e263)

Audit history log

Date

Action

Fri, 19th Dec 2025 10:18:11 GMT Envelope generated by Sara Burgess (164.39.151.253) Fri, 19th Dec 2025 10:18:11 GMT Document generated with fingerprint 51edb9abf251fb8063fdde4031c5d087 (164.39.151.253) Fri, 19th Dec 2025 10:18:11 GMT Document generated with fingerprint 7410a182fb50c017cfadfbf1ed34efac (164.39.151.253) Fri, 19th Dec 2025 10:21:39 GMT Sent the envelope to Tim Bull (timbull657@gmail.com) for signing (164.39.151.253) Fri, 19th Dec 2025 10:21:39 GMT Document emailed to timbull657@gmail.com Fri, 19th Dec 2025 10:21:43 GMT Tim Bull opened the document email. (74.125.150.37) Fri, 19th Dec 2025 17:20:53 GMT Tim Bull opened the document email. (66.249.93.75) Fri, 19th Dec 2025 17:21:01 GMT Tim Bull viewed the envelope (109.153.20.0) Fri, 19th Dec 2025 17:21:34 GMT Tim Bull viewed the envelope (62.252.170.133) Fri, 19th Dec 2025 17:23:20 GMT Tim Bull signed the envelope (109.153.20.0) Fri, 19th Dec 2025 17:23:20 GMT Sent the envelope to Alistair Russell (alistair@gibson-booth.co.uk) for signing (109.153.20.0)

Fri, 19th Dec 2025 17:23:21 GMT Fri, 19th Dec 2025 18:26:26 GMT Fri, 19th Dec 2025 18:26:26 GMT Fri, 19th Dec 2025 21:50:04 GMT Fri, 19th Dec 2025 21:50:04 GMT Sun, 21st Dec 2025 10:19:03 GMT Sun, 21st Dec 2025 13:10:47 GMT

Document emailed to alistair@gibson-booth.co.uk

Alistair Russell opened the document email. (146.198.32.140) Alistair Russell opened the document email. (146.198.32.140) Alistair Russell opened the document email. (146.198.32.140) Alistair Russell opened the document email. (146.198.32.140) Document emailed to alistair@gibson-booth.co.uk Alistair Russell opened the document email. (146.198.32.140)

Sun, 21st Dec 2025 13:10:47 GMT Alistair Russell opened the document email. (146.198.32.140) Mon, 22nd Dec 2025 7:33:03 GMT Alistair Russell viewed the envelope (164.39.151.253) Mon, 22nd Dec 2025 7:33:14 GMT Alistair Russell signed the envelope (164.39.151.253) Mon, 22nd Dec 2025 7:33:14 GMT This envelope has been signed by all parties (164.39.151.253) Mon, 22nd Dec 2025 7:33:14 GMT Signed document confirmation emailed to timbull657@gmail.com (164.39.151.253) Mon, 22nd Dec 2025 7:33:14 GMT Signed document confirmation emailed to alistair@gibson-booth.co.uk (164.39.151.253) Mon, 22nd Dec 2025 7:33:14 GMT Signed document confirmation emails have been sent to all parties. Document URL:

https://api.signable.app/shareable/envelope?t=3efaa0fc-42f3-4a87-b45f-a0f 86141669b (164.39.151.253)