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2024-03-31-accounts

REGISTERED CHARITY NUMBER: 1138292

Report of the Trustees and

Financial Statements

for the Year Ended 31st March 2024

for

THE IRON BRIDGE TRUST

Hilden Park Accountants Limited Chartered Accountants & Statutory Auditors Hilden Park House 79 Tonbridge Road Hildenborough Tonbridge Kent TN11 9BH

THE IRON BRIDGE TRUST

Contents of the Financial Statements FOR THE YEAR ENDED 31ST MARCH 2024

Page
Report of the Trustees 1 to 4
Report of the Independent Auditors 5 to 8
Statement of Financial Activities 9
Balance Sheet 10
Notes to the Financial Statements 11 to 17
Detailed Statement of Financial Activities 18

THE IRON BRIDGE TRUST

Report of the Trustees FOR THE YEAR ENDED 31ST MARCH 2024

The trustees present their report with the financial statements of the charity for the year ended 31st 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 purpose of the charity is to assist those in need by reason of youth, age, ill health, disability or social or economic disadvantage by providing grants and funding to purchase goods and services as set out in its governing document dated 1st September 2010.

The main activities undertaken in relation to those purposes during the year ended 31st March 2024 has been to provide grants totalling £98,000 (2023: £87,000) as detailed in note 4 to these financial statements.

The trustees meet during the financial year to decide how best it can assist those in need and to decide what charities and organisations that grants should be provided to in order to further the charity's purpose for the public benefit.

The purpose of the charity is to assist those in need by reason of youth, ill health, disability or social or economic disadvantage by providing grants and funding to purchase goods and services. The objectives are fulfilled by the trustees making grants or donations to those in need which is the main activity of the charity.

Public benefit

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

ACHIEVEMENT AND PERFORMANCE

We are proud to report that the grants that The Iron Bridge Trust has provided during the year to 31st March 2024 have assisted the many organisations that the trustees have agreed to support. The hard work of the many people in those organisations have helped elderly people, vulnerable individuals, those who are socially and economically disadvantaged and those with disabilities. The grants provided have therefore helped in supplying many needs.

The wide range of grants mean we have helped charities and organisations that provide grief counselling to children, specialist support for families with disabled children, training and support for mobility for disabled children and adults, residential breaks for vulnerable children, emotional and well-being support for the deafblind community, IT learning support for those with disabilities and the list goes on.

FINANCIAL REVIEW

Financial position

Investment income received during the year totalled £379,984 (2023: £344,113).

Total expenditure for the year was £338,432 (2023: £288,305) with the increase due to higher management fees, bank charges and repairs required to be undertaken on the investment properties. Total grants paid in the year were £98,000 compared to £87,000 in the prior year.

Gains on investments during the year totalled £10,964 (2023: £271,001), which was made up of realised gains of £10,964 on fixed asset investments (2023: Nil). The prior year figure is made up of unrealised gains of £7,465 and £263,536 on fixed asset investments and investment property respectively.

The surplus for the year totalled £52,516 (2023: £326,809).

The balance of unrestricted funds at 31 March 2024 was £4,594,423 (2023: £4,541,907).

Page 1

THE IRON BRIDGE TRUST

Report of the Trustees FOR THE YEAR ENDED 31ST MARCH 2024

FINANCIAL REVIEW Reserves policy

The trustees of The Iron Bridge Trust have agreed that the charity should hold enough reserves to cover at least six months of expenditure in order to not have cashflow concerns. This would equate to approximately £170,000.

At the year end the charity's free reserves were £4,594,423 (2023: £4,541,907) which will be used to further the charity's objectives.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

If a new trustee is required the Board will look to appoint someone who hold the values required in order to assist those in need across all areas that the charity supports.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1138292

Principal address

Rivendell Parkfield Sevenoaks Kent TN15 0HX

Trustees

J Bennett Dr Y H Bennett Dr S Bennett R Bennett A Bennett Miss F Bennett

J Bennett and Dr Y H Bennett held title to property belonging to the charity on the date the report was approved.

Auditors

Hilden Park Accountants Limited Chartered Accountants & Statutory Auditors Hilden Park House 79 Tonbridge Road Hildenborough Tonbridge Kent TN11 9BH

Page 2

THE IRON BRIDGE TRUST

Report of the Trustees FOR THE YEAR ENDED 31ST MARCH 2024

REFERENCE AND ADMINISTRATIVE DETAILS Bankers

Handelsbanken 1st Floor 50-52 London Road Bligh's Meadow TN13 1AS

Investment Advisors

Interactive Investor Services Limited 201 Deansgate Manchester M3 3NV

Property Advisors

Savills 72 High Street Sevenoaks Kent TN13 1JR Sandstone UK Property Management 14 Coates Crescent Edinburgh EH3 7AF

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the Report of the Trustees 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, the Charities Act 2011, Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed requires the trustees to prepare financial statements for each financial 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, including the income and expenditure, of the charity for that period. In preparing those financial statements, the trustees are required to

The trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 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.

Page 3

THE IRON BRIDGE TRUST

Report of the Trustees FOR THE YEAR ENDED 31ST MARCH 2024

Approved by order of the board of trustees on 27th March 2025 and signed on its behalf by:

Dr Y H Bennett - Trustee

Page 4

Report of the Independent Auditors to the Trustees of The Iron Bridge Trust

Opinion

We have audited the financial statements of The Iron Bridge Trust (the 'charity') for the year ended 31st March 2024 which comprise the Statement of Financial Activities, the Balance Sheet and notes to the financial statements, 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 (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 Auditors' 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 trustees are responsible for the other information. The other information comprises the information included in the Annual Report, other than the financial statements and our Report of the Independent Auditors thereon.

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 this gives rise to a material misstatement in the financial statements themselves. 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 where the Charities (Accounts and Reports) Regulations 2008 requires us to report to you if, in our opinion:

Page 5

Report of the Independent Auditors to the Trustees of The Iron Bridge Trust

Responsibilities of trustees

As explained more fully in the Statement of Trustees' Responsibilities, the trustees are responsible for the preparation of the financial statements which 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.

Page 6

Report of the Independent Auditors to the Trustees of The Iron Bridge Trust

Our responsibilities for the audit of the financial statements

We have been appointed as auditors 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 a Report of the Independent Auditors 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.

We obtained an understanding of the legal and regulatory frameworks that are applicable to the charity and determined that the most significant which have a direct material effect on the amounts and disclosures in the financial statements are the Charities Act 2011 and Charities SORP FRS102.

We also identified other laws and regulations which do not have a direct effect on the amounts and disclosures in the financial statements, but which compliance is fundamental to the entity's operations including Data Protections Laws (including UK General Data Protection Regulation (GDPR) and enquires were made with management regarding procedures in place to ensure compliance.

Having reviewed the laws and regulations applicable to the charity, we designed and performed audit procedures to obtain sufficient appropriate evidence. Specifically we:

We assessed the susceptibility of the charity's financial statements to material misstatement and fraud and in doing so:

The audit has been planned and performed in such a way as to best identify risks of material misstatement, however the inherent limitations of audit procedures means that there remains a risk that we will not 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, override of controls, forgery, collusion, omission or misrepresentation.

Page 7

Report of the Independent Auditors to the Trustees of The Iron Bridge Trust

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 Report of the Independent Auditors.

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 we are required to state to them in an auditors' 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.

Hilden Park Accountants Limited Chartered Accountants & Statutory Auditors Hilden Park House 79 Tonbridge Road Hildenborough Tonbridge Kent TN11 9BH

27th March 2025

Page 8

THE IRON BRIDGE TRUST

Statement of Financial Activities FOR THE YEAR ENDED 31ST MARCH 2024

Notes
INCOME AND ENDOWMENTS FROM
Investment income
2
EXPENDITURE ON
Raising funds
3
Charitable activities
Charitable activities
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
2024
Unrestricted
funds
£
379,984
77,609
260,823
338,432
10,964
52,516
4,541,907
4,594,423
2023
Total
funds
£
344,113
68,007
220,298
288,305
271,001
326,809
4,215,098
4,541,907

The notes form part of these financial statements

Page 9

THE IRON BRIDGE TRUST

Balance Sheet 31ST MARCH 2024

Notes
FIXED ASSETS
Investments
Investments
8
Investment property
9
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
CREDITORS
Amounts falling due after more than one year
11
NET ASSETS
FUNDS
13
Unrestricted funds
TOTAL FUNDS
2024
Unrestricted
funds
£
-
4,620,150
4,620,150
415,061
(29,207)
385,854
5,006,004
(411,581)
4,594,423
4,594,423
4,594,423
2023
Total
funds
£
196,516
4,620,150
4,816,666
187,135
(29,207)
157,928
4,974,594
(432,687)
4,541,907
4,541,907
4,541,907

The financial statements were approved by the Board of Trustees and authorised for issue on 27th March 2025 and were signed on its behalf by:

Y H Bennett - Trustee

The notes form part of these financial statements

Page 10

THE IRON BRIDGE TRUST

Notes to the Financial Statements FOR THE YEAR ENDED 31ST MARCH 2024

1. 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, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

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.

Rents received are recognised in the period in which they relate.

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.

The charity only has one charitable activity to which direct and support costs are allocated.

Support costs are those that assist with the work of the charity but do not directly relate to the charitably activity and include governance costs.

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.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in the Statement of Financial Activities.

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.

continued...

Page 11

THE IRON BRIDGE TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST MARCH 2024

2.
INVESTMENT INCOME
Rents received
3.
RAISING FUNDS
Raising donations and legacies
Management fees
4.
GRANTS PAYABLE
Charitable activities
The total grants paid to institutions during the year was as follows:
Grants paid
Breakdown of grants paid based on charitable activity:
Elderly care
Caring for those with physical disabilities
Caring for those with mental disabilities
Caring for vulnerable children
Support for carers
2024
£
379,984
2024
£
77,609
2024
£
98,000
2024
£
98,000
2024
£
379,984
2024
£
77,609
2024
£
98,000
2024
£
98,000
2024
£
379,984
2024
£
77,609
2024
£
98,000
2024
£
98,000
2023
£
344,113
2023
£
68,007
2023
£
87,000
2023
£
87,000
2023
£
344,113
2023
£
68,007
2023
£
87,000
2023
£
87,000
2024 2023
£ £
14,000 7,000
35,500 31,500
16,500 22,000
23,500 14,500
8,500 12,000
98,000 87,000

continued...

Page 12

THE IRON BRIDGE TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST MARCH 2024

5. SUPPORT COSTS

Charitable activities
Support costs, included in the above, are as follows:
Bank charges
Insurance
Light and heat
Council tax
Sundries
Repairs and renewals
Auditors' remuneration
Accountancy
Legal fees
Finance
£
36,466
Governance
Other
costs
£
£
73,022
53,335
2024
Charitable
activities
£
36,466
10,180
92
1,872
-
60,878
6,940
2,000
44,395
162,823
Totals
£
162,823
2023
Total
activities
£
23,469
7,712
76
721
1,816
65,686
6,500
1,900
25,418
133,298

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st March 2024 nor for the year ended 31st March 2023.

Trustees' expenses

One trustee was reimbursed expenses totalling £3,643 during the year. Of these expenses, £2,643 related to investment property costs and the remaining £1,000 related to a reimbursement of a grant payment to a charity. There were no trustees' expenses paid in the prior year.

7. NET GAINS ON INVESTMENTS

Breakdown of net gains on investments is as follows:

2024
2023
2024
2023
£
£
Unrealised gains on investment property -
263,536
Unrealised gains on fixed asset investments - 7,465
Realised gains on fixed asset investments 10,964 -
10,964
271,001

continued...

Page 13

THE IRON BRIDGE TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST MARCH 2024

8. FIXED ASSET INVESTMENTS

There were no investment assets outside the UK.

Cost or valuation at 31st March 2024 is represented by:

Valuation in 2019
Valuation in 2020
Valuation in 2021
Valuation in 2022
Valuation in 2023
Valuation in 2024
9.
INVESTMENT PROPERTY
FAIR VALUE
At 1st April 2023
and 31st March 2024
NET BOOK VALUE
At 31st March 2024
At 31st March 2023
Fair value at 31st March 2024 is represented by:
Valuation in 2019
Valuation in 2021
Valuation in 2022
Valuation in 2023
Listed
investments
£
81,000
53,397
24,743
29,911
7,465
(196,516)
£
4,620,150
4,620,150
4,620,150
£
3,630,000
566,612
160,002
263,536
4,620,150

continued...

Page 14

THE IRON BRIDGE TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST MARCH 2024

10.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024
£
Bank loans and overdrafts (see note 12)
21,107
Other creditors
8,100
29,207
11.
CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024
£
Bank loans (see note 12)
411,581
12.
LOANS
An analysis of the maturity of loans is given below:
2024
£
Amounts falling due within one year on demand:
Bank loans
21,107
Amounts falling between one and two years:
Bank loans - 1-2 years
21,107
Amounts falling due between two and five years:
Bank loans - 2-5 years
63,320
Amounts falling due in more than five years:
Repayable by instalments:
Bank loans more 5 yr by instal
327,154
The Handelsbanken loan is secured against property owned by the charity.
13.
MOVEMENT IN FUNDS
Net
movement
At 1.4.23
in funds
£
£
Unrestricted funds
General fund
4,541,907
52,516
TOTAL FUNDS
4,541,907
52,516
2023
£
21,107
8,100
29,207
2023
£
432,687
2023
£
21,107
21,107
63,320
348,260
At
31.3.24
£
4,594,423
2023
£
21,107
8,100
29,207
2023
£
432,687
2023
£
21,107
8,100
29,207
2023
£
21,107
21,107
63,320
4,594,423

Page 15

continued...

THE IRON BRIDGE TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST MARCH 2024

13. MOVEMENT IN FUNDS - continued

Net movement in funds, included in the above are as follows:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
379,984
(338,432)
TOTAL FUNDS
379,984
(338,432)
Comparatives for movement in funds
At 1.4.22
£
Unrestricted funds
General fund
4,215,098
TOTAL FUNDS
4,215,098
Comparative net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
344,113
(288,305)
TOTAL FUNDS
344,113
(288,305)
Gains and
losses
£
10,964
10,964
Net
movement
in funds
£
326,809
326,809
Gains and
losses
£
271,001
271,001
Movement
in funds
£
52,516
52,516
At
31.3.23
£
4,541,907
4,541,907
Movement
in funds
£
326,809
326,809

14. RELATED PARTY DISCLOSURES

There were no related party transactions other than the trustees' expenses disclosed in note 6. There were no related party transactions in the year ended 31 March 2023.

Page 16

continued...

THE IRON BRIDGE TRUST

Notes to the Financial Statements - continued FOR THE YEAR ENDED 31ST MARCH 2024

15. POST BALANCE SHEET EVENTS

In July 2024 a new bank loan was taken out, with the previous bank loan included in these financial statements repaid in full.

Page 17

THE IRON BRIDGE TRUST

Detailed Statement of Financial Activities FOR THE YEAR ENDED 31ST MARCH 2024

INCOME AND ENDOWMENTS
Investment income
Rents received
Total incoming resources
EXPENDITURE
Raising donations and legacies
Management fees
Charitable activities
Grants to institutions
Support costs
Finance
Bank charges
Other
Insurance
Light and heat
Council tax
Sundries
Repairs and renewals
Governance costs
Auditors' remuneration
Accountancy
Legal fees
Total resources expended
Net income before gains and losses
Realised recognised gains and losses
Revaluation gains/losses fixed asset investments
Net income
2024
£
379,984
379,984
77,609
98,000
36,466
10,180
92
1,872
-
60,878
73,022
6,940
2,000
44,395
53,335
338,432
41,552
10,964
52,516
2023
£
344,113
344,113
68,007
87,000
23,469
7,712
76
721
1,816
65,686
76,011
6,500
1,900
25,418
33,818
288,305
55,808
-
55,808

This page does not form part of the statutory financial statements

Page 18