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2021-12-31-accounts

_Page _
Trustees'AnnualReport
Report oftheIndependentExaminers 5
StatementofFinancialActivities 6
BalanceSheet 7
Cashflow 8
Notes totheFinancialStatements 9

Objects,Objectives, TheFoundation providesfundingto organisationswhosecorefocusistoseemeaningful
Governance &Management
incomeupliftforthosewhoneeditmost,as wellastofightclimatechange.Thesupportthe
Foundation providesisstructured asgrants,loansorequityinvestments,andfunding
decisionsare alwaysdrivenbythesocialand environmentalimpact.
TheDirectorsareresponsibleforthestrategicdirectionandpolicyoftheFoundation and,
subject to anyprudentdelegationtoadvisersandagents,make allsubstantivedecisionsin
relationtotheFoundation.
ActivitiesandAchievements Inthefinancialperiodending 31December2021,MontpelierFoundation(MF) continuedits
livelihoodsgrant-makingtoitslong-standingnon-profitpartnersintheUKand
internationally.MF'sCovid-19reliefsmallgrantsprogrammein Perucontinuedforasecond
andfinalyear,distributing over£200,000to13grassrootsorganisationsin 2021. MFalso
addedthefightagainstclimatechangeasanewline ofwork,whichamountedto over
£500,000ingrant-making,oraboutathirdoftotalgrants.Totalgrant-makingincreasedby
15%to£1,587,057,whilecostsdecreasedby26%to£217,064(thisincludes costsof
generatingfunds,staffandsupportcosts,aswellasgovernance costs).
Programme-RelatedInvestment(PRI)activitycontinuedto decreasein 2021,with nonew
PRlsmadeandthetotaloutstandingbalance decreasingbyabout20%to beworth under
£70,000,thankstorepaymentsfromTalentFund(Peru).MFcontinuestocarefullymonitor
its PRls.
FuturePlans TheFoundationintendstocontinueitsworktofightpovertyandclimatechangegloballyat
similargrant-makinglevels which enablecapitalpreservation.
Grant-MakingPolicy TheFoundationmainlyprovidesgrantstonon-profitsworkingtoimprovelivelihoodsandthe
environmentintheGlobalSouth andtheUK.TheDirectors reservetheright tomake grants
thatmayfalloutsideofthese areasinastrictsense,asdescribedintheGrant-Making
Policyapproved bytheBoard,suchastocombathomelessnessortodealwith a health or
humanitariancrisis.
Allgrantsareapproved orpre-approvedbyDirectorsbasedoncriteriasuch asimpact,
leadership,and pastand potentialgrowth,followingastandardisedduediligence process.
Wedonotacceptunsolicited proposals.
PublicBenefit As requiredbythe CharitiesAct2011,theDirectorshavereferredtotheCharity
Commission'sgeneralguidance on publicbenefitwhenmakinggrantsandProgramme-
RelatedInvestments.
FinancialReview TheFoundationreceived£82,673(2020:£182,799)ininterestanddividendincome,as well
as£38,922(2020:£97,292)ingrantsand donations.Outgoingscomprised ofcharitable
donationsof£1,587,057(2020:£1,384,032)andrunningcostsof£217,064(2020:
£283,567).
Inaddition,theFoundationhadrealisedand unrealisednetgainsonitsinvestmentsand
foreignexchangeof£1,158,504(2020:£924,992).
Asaresult,thenetmovementoffunds wasanoutgoingof£487,512(2020:outgoingof
£475,869),andtheFoundationendedtheyearwithCapitalandReservesof£8,014,953
(2020:£8,502,466).
RiskManagement Themajor riskstowhichtheCharityisexposed,asidentifiedbytheDirectors,havebeen
reviewed andtheDirectorsaresatisfiedthatthesystemsin placemitigatethoserisks.A
RiskPolicy wasapproved bytheDirectorsaspartofthisprocess.TheRiskRegisterwas
updatedasofDecember2021.
RiskManagement(cont'd) ThemajorrisksasidentifiedbytheDirectorsintheRiskRegisterare:
-Economicorgovernanceriskatagranteeorganisationlevel.Thisriskismitigatedbyan
extensivedue diligenceprocessandrigorousreportingrequirements,andbystaggered
paymentswhicharecontingentuponsatisfactoryreporting.
-Economicand politicalriskatacountrylevel.However,theriskis spread overawide
rangeofcountries.Thisportfolioisreviewed bytheBoardona regularbasisto ensurethis
riskremainsmitigated.
-InvestmentRiskinEndowment.Outside theProgramme,theendowmentisinvestedina
diversifiedportfolioofassetswithappropriaterisk/rewardprofilesfortheCharity'slong-term
goals.
-Particularrisksassociatedwith granteesworkingwithvulnerable groups(childrenin
particular).Verifyingthe existenceandapplication ofachildprotectionpolicyispartofthe
Charity'sdue diligence process.Thisincludesensuringthatpotentialgranteesorinvestees
oftheCharityperformthenecessarybackgroundchecksandtrainingofemployees,
volunteersandotheradultswhointeractwithvulnerablebeneficiaries.
-InvestmentRiskinProgrammeRelatedInvestments (PRls).PRlsare monitoredclosely
bothfinanciallyand ontheirsocialoutcomes,andtheyareimpairedand/orexitedas
appropriate.Thebook valueofthefivePRlswasunder£70,000asat31December2021.
InvestmentPolicyand Under theFoundation'sArticlesofAssociation,theDirectorshavewidepowersof
Performance investmentinrespectoftheFoundation'sassets.Inrecognitionoftheirgeneraldutyof
prudenceandtheneed tohave properregardtothesuitabilityofinvestmentsandtheneed
toconsiderdiversification,theDirectorshaveadoptedthecurrentinvestmentpolicyto
maintainacertainlevelofincomeandcapitalgrowthwhileavoidingspeculative or
hazardousinvestments suchasfuturesortradedoptions.Theprudentinvestmentofthe
Foundation'sassetscontinuedwith abalance ofcashandinvestmentsprovidingboth
incomeandthepotentialforcapitalappreciation.TheDirectorsreviewedthepositionsof
thenon-PRIinvestmentportfolio andnotedthediversificationintermsofassetclass,
sector,geography,andcurrencyexposure.Additionally,theboardnoted aninvestment
portfolioXIRRof12.1%fromtheperiodfrom14September2011to31December2021and
of23.4%forcalendaryear2021.TheFoundation'sassetshavenotdiminishedintenyears
fromthestartingpointof£8.1millionasat theend of2011,despitea netdistributionin
grantsandprogramme-relatedinvestmentsofover£8.5million over thesameperiod.
Regarding theProgrammeRelatedInvestment(PRI)strategy, ilisalignedwiththe
charitablemissionand objectivesoftheFoundation.TheFoundation's socialinvestments
are designedto achievethefinancialsustainabilityandscaleofthetargetedenterprises,
whilstseekingasocialreturn oninvestment.In2021,therewerenonewPRlsandthese
wereworthunder£70,000.
CharityGovernanceCode TheBoard have notedtheupdatestothe CharityGovernanceCode.Thecharityaimsto
embodytheprinciplesofequality,diversityandinclusion(EDI)throughitsinvestmentand
grant-making,forexamplebyavoidingfundingorganisationsoflowintegrityandchoosing
granteeswithparticipatorypractices(suchas community-leddevelopment,representation
ofthepeopleserved bythecharityin processesandadvisoryboards,etc).TheBoardwill
also bemindfulofEDIwhenappointing anynewdirectors.
Reserves Policy TheTrusteeshavedeterminedthatMFshould maintain 50%ofitsannualstaffand
governancecostsinreserves.Thisfigureamountsto£96,603(2020:£131,688),whichis
sufficientlycoveredbyunrestrictedfundstotalling £8,014,953asat31December2021
(2020:£8,439,823).Lookingforward,the grant-makingactitivitiesandthecharity'scostsare
expected toremain atthesameleveltoallowMFtocontinueitsworkfortheforeseeable
future.
AppointmentofNewDirectors NewDirectorsmaybeappointed bytheshareholdersorbytheDirectorsthemselves,tofill
avacancyorasanadditionalDirector. Inrespectoffuture appointments,theFoundation
shallselectappropriateDirectorsandprovidetothemwiththenecessarymaterialsand
trainingto acquaint themwiththegovernanceandpoliciesoftheFoundation aswellaswith
whatisexpectedofthem.Additional informationisprovided totheDirectorsonanongoing
basis.
IndependentExaminers MooreKingstonSmith LLPhaveindicatedtheirwillingnesstocontinueinoffice andin
accordancewiththeprovisionsoftheCompaniesAct,itisproposedthat theybere-
appointedindependentexaminersforthe ensuingyear.

1 September 2022

**2021 ** 2020
Unrestricted Restricted **Total ** Total
Note Funds Funds **Funds ** Funds
£ £ £ £
**INCOME **
Investments 3 82,673 82,673 182,799
Grants anddonations 4 38,922 **38,922 ** 97,292
**TOTAL INCOMING RESOURCES ** 82,673 38,922 **121,595 ** 280,091
**EXPENDITURE **
GeneratingFunds 5 11,774 11,774 10,380
Charitableactivities 6 1,690,782 101,565 **1,792,347 ** 1,667,599
**TOTAL RESOURCES EXPENDED ** 1,702,556 101,565 **1,804,121 ** 1,677,980
**NET INCOME/(EXPENDITURE) ** (1,619,883) (62,643) (1,682,526) (1,397,888)
**NETGAINS/(LOSSES) ON INVESTMENTS **
Realised 11.1 181,003 181,003 121,191
Unrealised 11.1 977,501 977,501 803,801
1,158,504 1,158,504 924,992
**OTHER RECOGNISED GAINS/(LOSSES) **
Gains/{losses)onforeign exchange 36,511 **36,511 ** (2,973)
**NET MOVEMENT IN FUNDS ** **(424,868) ** **(62,643) ** **(487.511) ** (475.869)
**RECONCILLIATION OF FUNDS **
Totalfundsbroughtforward 15 8,439,821 62,643 8,502,464 8,978,333
TOTAL FUNDS CARRIED FORWARD 8,014,953 **8,014,953 ** 8,502,464
Note **2021 ** 2020
£ £
**FIXED ASSETS **
TangibleAssets 10 448 852
Investments:
Investments 11.1 5,376,695 6,616,841
Programmerelatedinvestments 11.2 69,563 87,911
5,446,706 6,705,604
**CURRENT ASSETS **
Debtors 12 11,058 13,778
Cash atBankandinHand 2,569,137 1,795,763
2,580,195 1,809,541
**LIABILITIES **
Creditors:fallingduewithinoneyear 13 (11,947) (12,680)
**NETCURRENT ASSETS ** 2,568,248 1,796,861
**TOTAL ASSETS LESS LIABILITIES ** 8,014,954 8,502,465
**CAPITAL AND RESERVES **
ShareCapital 14 1 1
Unrestrictedreserves 15 8,014,953 8,439,821
RestrictedReserves 15 62,643
8,014,954 **8,502,465 **

CASHFLOWSTATEMENT
**Notes ** **2021 ** **2020 **
£ £
**Cash generated from operating activities: **
Netcashprovidedby(usedin)operating activities seebelow (1,751,754) (1,560,379)
**Cash flows from investing activites: **
Dividends,interest andrentsfrominvestments 3 82,673
182,799
Purchase ofinvestments 11.1&11.2 (553,652) (1,574,855)
Proceedsfromsaleofofinvestments 111&11.2 2,966,606
3,393,204
(Profit)/LossonForexdifferences 36,511 (2,973)
InvestmentManagementFees 5 (7,010) (7,553)
**Net cash provided by investment investing activities ** **2,525,128 ** **1,990,622 **
Changeincashandcashequivalentsinthereportingperiod 773,374 430,243
**Cash and cash equivalents at the beginningof the reportingperiod ** **1,795,763 ** **1,365,521 **
**Cash and cash equvalents at the endof the reporting period ** **2,569,137 ** **1,795,763 **
**Reconciliation of net income/(expenditure) to net cash flow from operating activities **
**2021 ** **2020 **
£ £
**Net income/ (expenditure) (as per the statement of ** **Notes ** **SOFA ** **(487,511) ** **(475,869) **
**financial activties) **
**Adjustments for: **
Depreciationcharges 10 404 1,043
Dividends,interest andrentsfrominvestments 3 (82,673) (182,799)
Loss/(profit)onForexdifferences (36.511)
2,973
Revaluationofinvestments 11.111.2 (1,154,461)
(911,765)
InvestmentManagementFees 5 7,010
7,553
(lncrease)/decreasein debtors 12 2,720 (650)
lncrease/(decrease)increditors 13 (732) (1,282)
**Net cash provided by (used in) operatingactivities ** **(1,751,754) ** **(1,560,796) **
**Analysis of cash and cash equivalents **
**2021 ** **2020 **
£ £
**Total cash andcash equivalents ** **2,569,137 ** **1,795,763 **

Unrestricted Restricted Total
£ £ £
IncomefromInvestments 73,486 73,486
Interestoncashdeposits 9,187 9,187
82,673 82,673
Yearto 31December2020
Unrestricted Restricted Total
£ £ £
IncomefromInvestments 66,445 66,445
InvestmentManagementFeeRebates 440 440
Interestoncashdeposits 115,914 115,914
182,799 182,799
**4. GRANTS ANDDONATIONS **
Yearto 31December2021
Unrestricted Restricted Total
£ £ £
PeruCovidReliefProgramme 37,000 37,000
SupportLaoChildrenFund 1,922 1,922
38,922 38,922
Yearto31December2020
Unrestricted Restricted Total
£ £ £
MontpelierAssetManagement 19,477 19,477
PeruCovidReliefProgramme 60,000 60,000
SupportLaoChildrenFund 17,815 17,815
19,477 77,815 97,292
Page11

Unrestricted Restricted Total
£ £ £
Travel&Entertainment 56 56
Subscriptions 4,255 4,255
BankCharges 453 453
InvestmentManagementFees 7,010 7,010
11,774 11,774
Yearto 31December2020
Unrestricted Restricted Total
£ £ £
Travel&Entertainment 684 684
Subscriptions 1,716 1,716
Bank Charges 427 427
InvestmentManagementFees 7,553 7,553
10,380 10,380

Unrestricted Restricted Total
£ £ £
**Analysis of donations and grants **
RaspberryPiFoundation 15,000 15,000
BOMA 109,369 109,369
SheffieldFutures 7,500 7,500
ClientEarth 350,000 350,000
SupportLaoChildren 50,658 4,565 55,223
HelpingHandsBolivia 79,737 79,737
GlobalGreengrantsFundUK 143,771 143,771
ResurgoTrust 100,000 100,000
GeckoProjectsInvestigationsLtd 15,000 15,000
RighttoSucceed 152,000 152,000
DriveForwardFoundation 75,000 75,000
DepaulUK 55,000 55,000
ProximityDesigns 73,137 73,137
BridgestoProsperity 54,789 54,789
AmalAcademy 95,078 95,078
PeruCovidReliefProgramme 109,453 97,000 206,453
1,485,492 101,565 1,587,057
Staffcosts(seenote 9) 188,212 188,212
Supportcosts(seenote 7) 4,994 4,994
Governance Costs 12,084 12,084
TotalCharitable activities 1,690,782 101,565 1,792,347

Unrestricted Restricted Total
£ £ £
**Analysis of donations and grants **
ActionTutoring 75,000 75,000
**BOMA ** 113,054 113,054
LaDifférenceDRC 15,000 15,000
YMCA NorthStafford 20,000 20,000
SupportLaoChildren 55,033 18,585 73,618
HelpingHandsBolivia 47,233 99 47,332
Educate Girls 112,444 112,444
ResurgoTrust 102,500 102,500
Medha 56,222 56,222
RighttoSucceed 150,000 150,000
NationalEmergenciesTrust 200,000 200,000
DriveForwardFoundation 50,000 50,000
DepaulUK 50,000 50,000
ProximityDesigns 75,791 75,791
BridgestoProsperity 58,050 58,050
AmalAcademy 56,925 56,925
PeruCovid ReliefProgramme 128,096 128,096
1,365,348 18,684 1,384,032
Staffcosts(seenote 9) 240,872 240,872
Supportcosts(seenote 7) 22,505 22,505
Governance Costs 20,191 20,191
TotalCharitableactivities 1,648,916 18,684 1,667,600

Generating Charitable
Funds Actvities Total
£ £ £
OfficeUsere-charge 2,668 2,668
ComputerSupport 344 344
Depreciation 404 404
Postage 26 26
Supplies 22 22
Insurance 1,266 1,266
Couriers 110 11O
Telephone 154 154
4,994 4,994
GovernanceCosts 12,084 12,084
17,078 17,078

Generating Charitable
Funds Actvities Total
£ £ £
OfficeUsere-charge 19,477 19,477
ComputerSupport 422 422
Depreciation 1,043 1,043
Postage 10 10
Supplies 60 60
Insurance 1,118 1,118
Telephone 375 375
22,505 22,505
GovernanceCosts 20,191 20,191
42,696 42,696

**2021 ** **2020 **
£ £
Accountancy
Auditor'sfee 2,220 14,772
IndependentExaminer'sfee 6,000
OverseasAuditor'sfee 4,107
Legaland professionalfees 3,864 1,312
12,084 **20,191 **
**9. ST AFF COSTS **
**2021 ** **2020 **
£ £
Gross salaries 155,926 200,861
Socialsecurity costs 16,532 21,105
PrivateHealthInsurance 6,637 6,913
PensionContributions(ScottishWidowsWorkplacePensionScheme) 9,117 11,993
**188,212 ** **240,872 **

**10. FIXED ASSETS **
**Tangible Assets ** Computer
equipment
£
Costor marketvalue
At1January2020 7,805
Additions
At31December2020 7,805
**Depreciation **
At1January2021 6,953
Chargefortheyear 404
At31December2021 7,357
Net book value
At31December2021 **448 **
At31December2020 852

**Listed Investments ** **Quoted ** Quoted
**Investments ** Investments
**2021 ** 2020
£ £
Balancebroughtforward 6,616,840 7,475,187
Acquisitionsatcost 553,652 1,574,855
Less:disposalproceeds (2,952,302) (3,358,194)
NetRealised(Losses)/gainsondisposals 181,004 121,191
NetUnrealisedgain onrevaluation 977,501 803,801
**Market ValueCarried Forward ** **5,376,695 ** **6,616,840 **
_Historical Cost _ _2,672,942 _ _4,044,277 _
**Geographical Analysis **
UnitedKingdominvestments 2,395,678 2,910,136
Overseasinvestments 2,981,017 3,706,704
5,376,695 **6,616,841 **
Thefollowinginvestmentscomprisein excessof5%ofthevalueoftheportfolio:
QuotedInvestments **Valueasat 31 Dec2021 **
SPOR S&P500ETF TRUST £ 1,876,273
iSharesIllPLCMSCIWorldUCITA(GBP) £ 1,548,360
VanguardInformationTechnologyETF £ 659,700
EmpiricStudentPropertyPic £ 479,511
QuotedInvestments **Valueasat 31 Dec 2020 **
SPORS&P500ETFTRUST £ 1,640,664
iSharesIllPLCMSCIWorldUCITA(GBP) £ 1,252,316
7.875%LloydsBank2014withoutfixedmaturity £ 1,240,200
ArisaigGlobalEmergingMarketsConsumerFundLimited £ 664,219
VanguardInformationTechnologyETF £ 621,002
EmpiricStudentPropertyPic £ 417,621
Page15

**Asat 31 December 2021 ** **Level 1 ** **Level 2 ** **Level 3 ** **Total **
Managedfunds 5,376,695 5,376,695
Programmerelatedinvestments 69,563 69,563
Total 5,376,695 69,563 5,446,258
**Asat 31 December2020 ** **Level 1 ** **Level 2 ** **Level3 ** **Total **
Managedfunds 6,616,841 6,616,841
Programmerelated investments 87,911 87,911
Total 6,616,841 87,911 6,704,752
**11.2. FIXED ASSET PROGRAMME ** **RELATED INVESTMENTS **
**Programme related **
**Investments ** Total
**2021 ** 2020
£ £
Balance broughtforward 87,911 136,150
CapitalRepayments (14,304) (35,010)
FXRevaluation (4.044) (13,228)
**Market Value Carried Forward ** **69,563 ** **87,911 **
**2021 ** 2020
Programme Related Investments **Total ** Total
TalentFundPeru 18,204 36,552
FutureShapers(Sheffield)' 325 325
lngaboPlantHealth 41,362 41,362
RumbukaSeeds 9,672 9,672
**69,563 ** **87,911 **

**2021 ** **2020 ** **2020 **
**Total ** **Total **
£ £
Accruals 10,468 12,690
Othercreditors 1,479 (10)
**11,947 ** **12,680 **
**14. SHARE CAPITAL ** **Allocated, **
**Called Up **
**andFully **
**Authorised ** **Paid **
£ £
Ordinarysharesof£1eachat1Januaryand31December 2021
15. MOVEMENT OF RESERVES
1st January **Incoming **
**Outgoing **
Gains & **Fund ** **31st December **
**2021 ** **Resources **
**Resources **
**(Losses) ** **Transfers ** **2021 **
£ £
£
£ £ £
**Restricted Funds: **
SupportLaoChildrenFund 2,643 1,922 (4,565)
PeruCovidReliefProgramme
60,000
37,000 (97,000)
HelpingHandsFund
**Total Restricted Funds ** **62,643 ** **38,922 ** **(101,565) **
**Unrestricted Funds: **
Unrestrictedgeneralfunds 8,439,821 82,673 (1,702,556) 1,195,015 8,014,953
**Total Funds ** **8,502,464 ** **121,595 ** **(1804.121) ** **1,195,015 ** **8,014,953 **

Yearto 31December2021
**Unrestricted ** **Restricted ** **Total **
**Funds ** **Funds ** **2021 **
£ £ £
**Fixed assets andinvestments ** 5,446,706 5,446,706
**Current assets ** 2,580,195 2,580,195
**Creditors ** (11,947) (11,947)
8,014,954 **8,014,954 **

Yearto31December2020
**Unrestricted ** **Restricted ** **Total **
**Funds ** **Funds ** **2020 **
£ £ £
**Fixed assets and investments ** 6,705,604 6,705,604
**Current assets ** 1,746,898 62,643 1,809,541
**Creditors ** (12,680) (12,680)
**8,439,822 ** **62,643 ** **8,502,465 **