**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:
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.
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
continued...
## **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.
Page 7
continued...
## **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)|
|---|---|
Page 8
continued...
## **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