REGISTERED CHARITY NUMBER: 1125282
The Roger Dugdale Charity Report of the Trustees and
Unaudited Financial Statements
for the Year Ended 31 March 2024
The Roger Dugdale Charity
Contents of the Financial Statements
for the year ended 31 March 2024
| Page | |
|---|---|
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 |
| Independent Examiner's Report | 3 |
| Statement of Financial Activities | 4 |
| Balance Sheet | 5 |
| Notes to the Financial Statements | 6 to 9 |
The Roger Dugdale Charity
Reference and Administrative Details for the year ended 31 March 2024
| TRUSTEES | JR Dugdale |
|---|---|
| SB Dugdale | |
| MR Dugdale | |
| HL O'Hare | |
| PRINCIPAL ADDRESS | Willow Bank |
| Worston | |
| Clitheroe | |
| Lancashire | |
| BB7 1QA | |
| REGISTERED CHARITY | 1125282 |
| NUMBER | |
| INDEPENDENT EXAMINER | McMillan & Co LLP |
| Chartered Accountants | |
| 28 Eaton Avenue | |
| Matrix Office Park | |
| Buckshaw Village | |
| Chorley | |
| Lancashire | |
| PR7 7NA |
Page 1
The Roger Dugdale Charity
Report of the Trustees for the year ended 31 March 2024
The trustees present their report with the financial statements of the charity for the year ended 31 March 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).
OBJECTIVES AND ACTIVITIES
Objectives and aims
The objects are to advance the education of the public particularly in the arts and theatre, to promote for the benefit of the public the conservation, protection and improvement of the physical and natural environment, the relief of the poverty, and the relief of suffering, including medical research.
The charity is a grant making organisation, and funds are held until the trustees deem there are suitable beneficiaries.
The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives.
Grants Policy
Requests for grants are put in by organisations and individuals. All requests are considered at the Trustees meeting where a decision is made on the merit of each application.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
During the year gift aid donations of £27,425 (2023: nil) were received together with the tax reclaim on the donations amounting to £6,856 (2023: nil). Twelve (2023: Eight) grants were made to charitable organisations totalling £19,127 (2023: £21,250).
FINANCIAL REVIEW
Investment policy and objectives
Investments are held in cash. The Trustees are considering ways to ensure maximum returns are earned in line with the level of risk they are willing to take.
Reserves policy
The amount in reserves is to generate a return from which to make future grants and donations.
STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The governing document is a Declaration of Trust dated 4 January 2008. Trustees are selected on the basis of their experience and knowledge of charitable needs to meet the objects of the charity.
Risk management
The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.
Approved by order of the board of trustees on 6 September 2024 and signed on its behalf by:
JR Dugdale - Trustee
Page 2
Independent Examiner's Report to the Trustees of The Roger Dugdale Charity
Independent examiner's report to the trustees of The Roger Dugdale Charity
I report to the charity trustees on my examination of the accounts of The Roger Dugdale Charity (the Trust) for the year ended 31 March 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
JFD McMillan FCA
McMillan & Co LLP Chartered Accountants
6 September 2024
Page 3
The Roger Dugdale Charity
Statement of Financial Activities
for the year ended 31 March 2024
| 2024 Unrestricted fund Notes £ INCOME AND ENDOWMENTS FROM Donations and legacies 34,282 Investment income 3 1,070 Total 35,352 EXPENDITURE ON Charitable activities Grants 19,127 Other 912 Total 20,039 NET INCOME/(EXPENDITURE) 15,313 RECONCILIATION OF FUNDS Total funds brought forward 163,261 TOTAL FUNDS CARRIED FORWARD 178,574 |
2023 Total funds £ - 297 297 21,250 600 21,850 (21,553) 184,814 163,261 |
|---|---|
The notes form part of these financial statements
Page 4
The Roger Dugdale Charity
Balance Sheet
31 March 2024
| 2024 Unrestricted fund Notes £ CURRENT ASSETS Cash at bank 179,444 CREDITORS Amounts falling due within one year 6 (870) NET CURRENT ASSETS 178,574 TOTAL ASSETS LESS CURRENT LIABILITIES 178,574 NET ASSETS 178,574 FUNDS 7 Unrestricted funds 178,574 TOTAL FUNDS 178,574 |
2023 Total funds £ 163,861 (600) 163,261 163,261 163,261 163,261 163,261 |
|---|---|
The financial statements were approved by the Board of Trustees and authorised for issue on 6 September 2024 and were signed on its behalf by:
JR Dugdale - Trustee
The notes form part of these financial statements
Page 5
The Roger Dugdale Charity
Notes to the Financial Statements for the year ended 31 March 2024
1. GENERAL INFORMATION
The charity is a registered charity in England and Wales and is unincorporated. The address of the principal office is Willow Bank, Worston, Clitheroe, Lancashire, BB7 1QA.
There are no material uncertanties about the charity's ability to continue.
The amounts in the financial statements have been rounded to the nearest £1.
The presentational currency of the financial statements is the Pound Sterling (£).
2. 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
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
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.
Financial instruments
Financial instruments are recognised when the charity becomes party to the contractual provisions of the instrument. Basic financial assets, which include debtors, prepayments and bank balances, are initially measured at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the asset is measured at the present value of the future receipts discounted at a market rate of interest. Basic financial liabilities, which include creditors, accruals, bank loans and group borrowings, are initially recognised at transaction price and are subsequently carried at cost unless the arrangement indicates otherwise and then the liability is measured at the present value of the future obligations discounted at a market rate of interest.
Page 6
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The Roger Dugdale Charity
Notes to the Financial Statements - continued
for the year ended 31 March 2024
3. INVESTMENT INCOME
| Deposit account interest 4. GRANTS PAYABLE Grants The total grants paid to institutions during the year was as follows: ShelterBox St. James Church, Clitheroe Salvation Army Field Nurse Alzheimers Research CANW Crisis Action for Pulmonary Fibrosis Community Foundation Lancs Movember Burnley choir RNLI British Red Cross Worston Bench Woodend Wellbeing Slaidburn Archive |
2024 £ 1,070 2024 £ 19,127 2024 £ - 2,000 100 727 50 12,500 500 - - - 100 50 500 100 2,000 500 19,127 |
2023 £ 297 2023 £ 21,250 |
2023 £ 297 |
|---|---|---|---|
| 2023 £ 500 2,000 500 - - 12,500 550 100 5,000 100 - - - - - - |
|||
| 21,250 |
5. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year ended 31 March 2024 nor for the year ended 31 March 2023.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31 March 2024 nor for the year ended 31 March 2023.
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The Roger Dugdale Charity
Notes to the Financial Statements - continued for the year ended 31 March 2024
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Other creditors 7. MOVEMENT IN FUNDS At 1/4/23 £ Unrestricted funds General fund 163,261 TOTAL FUNDS 163,261 Net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 35,352 TOTAL FUNDS 35,352 Comparatives for movement in funds At 1/4/22 £ Unrestricted funds General fund 184,814 TOTAL FUNDS 184,814 Comparative net movement in funds, included in the above are as follows: Incoming resources £ Unrestricted funds General fund 297 TOTAL FUNDS 297 |
2024 2023 £ £ 870 600 Net movement At in funds 31/3/24 £ £ 15,313 178,574 15,313 178,574 Resources Movement expended in funds £ £ (20,039) 15,313 (20,039) 15,313 Net movement At in funds 31/3/23 £ £ (21,553) 163,261 (21,553) 163,261 Resources Movement expended in funds £ £ (21,850) (21,553) (21,850) (21,553) |
|---|---|
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The Roger Dugdale Charity
Notes to the Financial Statements - continued for the year ended 31 March 2024
8. RELATED PARTY DISCLOSURES
There were no related party transactions for the year ended 31 March 2024 or 31 March 2023.
Page 9