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2022-12-31-accounts

Page
Trustees'AnnualReport 1
ReportoftheIndependentExaminers 5
StatementofFinancialActivities 6
BalanceSheet 7
Cashflow 8
NotestotheFinancialStatements 9

Directors NicholasCournoyer
RichardBrass
Secretary TempleSecretarialLimited
RegisteredOffice 16OldBailey
London,EC4M7EG
IndependentExaminers MooreKingstonSmithLLP
9AppoldStreet
London,EC2A2AP
InvestmentManagers TheDirectors
Bankers CHoareandCo.
37FleetStreet
London
EC4P4DQ

Objects,Objectives, TheFoundationprovidesfundingtoorganisationswhosecorefocusistoseemeaningful
Governance&Management incomeupliftforthosewhoneeditmost,aswellastofightclimatechange.Thesupportthe
Foundationprovidesisstructuredasgrants,loansorequityinvestments,andfunding
decisionsarealwaysdrivenbythesocialandenvironmentalimpact.
TheDirectorsareresponsibleforthestrategicdirectionandpolicyoftheFoundationand,
subjecttoanyprudentdelegationtoadvisersandagents,makeallsubstantivedecisionsin
relationtotheFoundation.
ActivitiesandAchievements Inthefinancialperiodending31December2022,MontpelierFoundation(ME)continuedits
livelihoodsgrant-makingtoitslong-standingnon-profitpartnersintheUKand
internationally.MFalsofoundandfundedmoregranteesworkingtotackleclimatechange,
whichamountedtonearly£738,000ingrant-making,oraboutnearlyhalfoftotalgrants.
Totalgrant-makingremainedsteady,at£1,567,450,whilecostsstoodat£298,535afterthe
additionofaProgrammeOfficertotheteam(thisincludescostsofgeneratingfunds,staff
and supportcosts,aswellasgovernancecosts).Sinceinceptionin2011,i.e.overan
eleven-yearperiod,theFoundationhasnowdistributedatotalofover£10millioningrants
andprogramme-relatedinvestments(netofrepayments).
Programme-RelatedInvestment(PRI)activitycontinuedtodecreasein2022,withnonew
PRIsmadeandthetotaloutstandingbalancedecreasing byabout6%to£65,082,thanksto
repaymentsfromTalentFund(Peru).MEcontinuestocarefullymonitoritsPRIs.
FuturePlans TheFoundationintendstocontinue itsworktofightpovertyandclimatechangegloballyat
similargrant-makinglevelswhichenablecapitalpreservation.
Grant-MakingPolicy TheFoundationmainlyprovidesgrantstonon-profitsworkingtoimprovelivelihoodsandthe
environmentintheGlobalSouthandtheUK.TheDirectorsreservetherighttomakegrants
thatmayfalloutsideoftheseareasinastrictsense,asdescribedintheGrant-Making
PolicyapprovedbytheBoard,suchastocombathomelessnessortodealwithahealthor
humanitariancrisis.
Allgrantsareapprovedorpre-approvedbyDirectorsbasedoncriteriasuchasimpact,
leadership,andpastandpotentialgrowth,followingastandardisedduediligenceprocess.
Wedonotacceptunsolicitedproposals.
PublicBenefit AsrequiredbytheCharitiesAct2011,theDirectorshavereferredtotheCharity
Commission'sgeneralguidanceonpublicbenefitwhenmakinggrantsandProgramme-
RelatedInvestments.
FinancialReview TheFoundationreceived£88,094(2021:£82,673)ininterestanddividendincome,aswell
as£0(2021:£38,922)ingrantsanddonations.Outgoingscomprisedofcharitable
donationsof£1,567,450(2021:£1,587,057)andrunningcostsof£298,535(2021:
£217,064).
Inaddition,theFoundationhadunrealisednetlossesonitsinvestmentsof£506,464(2021:
unrealisedandrealisedgainsof£1,158,504).Itgained£190,602onforeignexchange
(2021:gainof£36,511).
Asaresult,thenetmovementoffundswasanoutgoingof£2,093,754(2021:outgoingof
£487,511),andtheFoundationendedtheyearwithCapitalandReservesof£5,921,199
(2021:£8,014,953).
RiskManagement ThemajorriskstowhichtheCharityisexposed,asidentifiedbytheDirectors,havebeen
reviewedandtheDirectorsaresatisfiedthatthesystemsinplacemitigatethoserisks.A
RiskPolicywasapprovedbytheDirectorsaspartofthisprocess.TheRiskRegisterwas
updatedasofDecember2022.

fortheperiodto31December 2022
RiskManagement(cont'd) ThemajorrisksasidentifiedbytheDirectorsintheRiskRegisterare:
-Economicorgovernanceriskatagranteeorganisationlevel.Thisriskismitigatedbyan
extensiveduediligenceprocessandrigorousreportingrequirements,andbystaggered
paymentswhicharecontingentuponsatisfactoryreporting.
-Economicandpoliticalriskatacountrylevel.However,theriskisspreadoverawide
rangeofcountries.ThisportfolioisreviewedbytheBoardonaregularbasistoensurethis
riskremains mitigated.
-InvestmentRiskinEndowment.OutsidetheProgramme,theendowmentisinvestedina
diversifiedportfolioofassetswithappropriaterisk/rewardprofilesfortheCharity'slong-term
goals.
-Particularrisksassociatedwithgranteesworkingwithvulnerablegroups(childrenin
particular).Verifyingtheexistenceandapplicationofachildprotectionpolicyispartofthe
Charity'sduediligenceprocess.Thisincludesensuringthatpotentialgranteesorinvestees
oftheCharityperformthenecessarybackgroundchecksandtrainingofemployees,
volunteersandotheradultswhointeractwithvulnerablebeneficiaries.
-InvestmentRiskinProgrammeRelatedInvestments(PRIs).PRIsaremonitoredclosely
bothfinanciallyandontheirsocialoutcomes,andtheyareimpairedand/orexitedas
appropriate.ThebookvalueofthefivePR'swas£65,082asat31December2022.
InvestmentPolicyand UndertheFoundation'sArticlesofAssociation,theDirectorshavewidepowersof
Performance investmentinrespectoftheFoundation'sassets.Inrecognitionoftheirgeneraldutyof
prudenceandtheneedtohaveproperregardtothesuitabilityofinvestmentsandtheneed
toconsiderdiversification,theDirectorshaveadoptedthecurrentinvestmentpolicyto
maintainacertainlevelofincomeandcapitalgrowthwhileavoidingspeculativeor
hazardousinvestmentssuchasfuturesortradedoptions.Theprudentinvestmentofthe
Foundation'sassetscontinuedwithabalanceofcashandinvestmentsprovidingboth
incomeandthepotentialforcapitalappreciation.TheDirectorsreviewedthepositionsof
thenon-PRIinvestmentportfolioandnotedthediversificationintermsofassetclass,
sector,geography,andcurrencyexposure.Whiletherewasanegativeinvestmentportfiolio
XIRRof-3.78%forcalendaryear2022,thisreturnremainedhealthyfortheoverallperiod
thattheFoundationhasexisted,at11.34%fortheperiodfrom14September2011to31
December2022.
RegardingtheProgrammeRelatedInvestment(PRI)strategy,itisalignedwiththe
charitablemissionandobjectivesoftheFoundation.TheFoundation'ssocialinvestments
aredesignedtoachievethefinancialsustainabilityandscaleofthetargetedenterprises,
whilstseekingasocialreturnoninvestment,althoughPRIactivityhascontinuedto
decrease.In2022,therewerenonewPR'sandwerevaluedat£65,082.
CharityGovernanceCode TheBoardhavenotedtheupdatestotheCharityGovernanceCode.Thecharityaimsto
embodytheprinciplesofequality,diversityandinclusion(EDI)throughitsinvestmentand
grant-making,forexamplebyavoidingfundingorganisationsoflowintegrityandchoosing
granteeswithparticipatorypractices(suchascommunity-leddevelopment,representation
ofthepeopleservedbythecharityinprocessesandadvisoryboards,etc).TheBoardwill
alsobemindfulofEDIwhenappointinganynewdirectors.
ReservesPolicy TheTrusteeshavedeterminedthatMFshouldmaintain50%ofitsannualstaff,support
costsandgovernancecostsinreserves.Thisfigureamountsto£141,147(2021:£94,106),
whichissufficientlycoveredbyunrestrictedfundstotalling£5,921,200asat31December
2022(2021:£8,014,954).Lookingforward,thegrant-makingactivitiesandthecharity's
costsareexpectedtoremainatthesameleveltoallowMFtocontinueitsworkforthe
foreseeablefuture.
AppointmentofNewDirectors NewDirectorsmaybeappointedbytheshareholdersorbytheDirectorsthemselves,tofill
avacancyorasanadditionalDirector.Inrespectoffutureappointments,theFoundation
shallselectappropriateDirectorsandprovidetothemwiththenecessarymaterialsand
trainingtoacquaintthemwiththegovernanceandpoliciesoftheFoundationaswellaswith
whatisexpectedofthem.AdditionalinformationisprovidedtotheDirectorsonanongoing
basis.
IndependentExaminers MooreKingstonSmithLLPhaveindicatedtheirwillingnesstocontinueinofficeandin
accordancewiththeprovisionsoftheCompaniesAct,itisproposedthattheybere-
appointedindependentexaminersfortheensuingyear.

24 July 2023

2022 2021
Unrestricted Restricted Total Total
Note Funds Funds Funds Funds
£ £ £ £
INCOME
Investments 3 88,094 88,094 82,673
Grantsanddonations 4 - - 38,922
TOTALINCOMINGRESOURCES 88,094 88,094 121,595
EXPENDITURE
GeneratingFunds 5 16,241 16,241 11,774
Charitableactivities 6 1,849,745 1,849,745 1,792,347
TOTALRESOURCESEXPENDED 1,865,986 1,865,986 1,804,121
NETINCOME/(EXPENDITURE) (1,777,892) (1,777,892) (1,682,526)
NETGAINS/(LOSSES)ONINVESTMENTS
Realised 11.1 181,003
Unrealised 11.1 (506,464) (506,464) 977,501
(506,464) (506,464) 1,158,504
OTHERRECOGNISEDGAINS/(LOSSES)
Gains/(losses)onforeignexchange 190,602 190,602 36,511
NETMOVEMENTINFUNDS (2,093,754) •• (2,093,754) (487,511)
RECONCILLIATIONOFFUNDS
Totalfundsbroughtforward 15 8,014,953 8,014,953 8,502,464
TOTALFUNDSCARRIEDFORWARD 5,921,199 5,921,199 8,014,953

28 June 2023

Notes 2022 2021
£ £
Cashgeneratedfromoperatingactivities:
Netcashprovidedby(usedin)operatingactivities seebelow (1,855,135) (1,751,754)
Cashflowsfrominvestingactivites:
Dividends,interestandrentsfrominvestments 3 88,094 82,673
Purchaseoftangiblefixedassets 10 (5,255) 0
Purchaseofinvestments 11.1&11.2 (16,744) (553,652)
Proceedsfromsaleofofinvestments 11.1&11.2 7,219 2,966,606
(Profit)/LossonForexdifferences 190,602 36,511
InvestmentManagementFees 5 (6,197) (7,010)
Netcashprovidedbyinvestmentinvestingactivities 257,719 2,525,128
Changeincashandcashequivalentsinthereportingperiod (1,597,416) 773,374
Cashandcashequivalentsatthebeginningofthereportingperiod 2,569,137 1,795,763
Cashandcashequvalentsattheendofthereportingperiod 971,721 2,569,137
2022 2021
£ £
Netincome/(expenditure)(asperthestatementof Notes SOFA (2,093,754) (487,511)
financialactivties)
Adjustmentsfor:
Depreciationcharges 10 1,608 404
Dividends,interestandrentsfrominvestments 3 (88,094) (82,673)
Loss/(profit)onForexdifferences (190,602) (36,511)
Revaluationofinvestments 11.111.2 503,726 (1,154,461)
InvestmentManagementFees 5 6,197 7,010
(Increase)/decreaseindebtors 12 2,736 2,720
Increase/(decrease)increditors 13 3,048 (732)
Netcashprovidedby(usedin)operatingactivities (1,855,135) (1,751,754)

UnrestrictedRestricted Total
IncomefromInvestments 69,990 69,990
Interestoncashdeposits 18,104 18,104
88,094 88,094
UnrestrictedRestricted Total
IncomefromInvestments 73,486 73,486
Interestoncashdeposits 9,187 9,187
82,673 82,673

UnrestrictedRestricted Total
PeruCovidReliefProgramme
SupportLaoChildrenFund
Yearto31December2021
UnrestrictedRestricted Total
PeruCovidReliefProgramme 37,000 37,000
SupportLaoChildrenFund 1,922 1,922
38,922 38,922

Yearto31December2022
Unrestricted Restricted Total
Travel&Entertainment 1,168 1,168
Subscriptions 8,421 8,421
BankCharges 455 455
InvestmentManagementFees 6,197 6,197
16,241 16,241
Yearto31December2021
Unrestricted Restricted Total
Travel&Entertainment 56 56
Subscriptions 4,255 4,255
BankCharges 453 453
InvestmentManagementFees 7,010 7,010
11,774 11,774

Unrestricted Restricted Total
Analysisofdonationsandgrants
Climate2025 300,000 300,000
GreenAlliance 250,000 250,000
RighttoSucceed 150,000 150,000
ResurgoTrust 100,000 100,000
BOMA 93,165 93,165
ProximityDesigns 93,020 93,020
DriveForwardFoundation 75,000 75,000
UniversityCollegeLondon 71,331 71,331
BridgestoProsperity 67,385 67,385
Medha 55,812 55,812
SupportLaoChildren 55,541 55,541
DepaulUK 50,000 50,000
TheGeckoProject 50,000 50,000
UniversityofLeeds 36,196 36,196
Anonymous 30,000 30,000
ConservativeEnvironmentalNetwork 30,000 30,000
Anonymous 30,000 30,000
DisastersEmergencyCommittee-PakistanFloods 30,000 30,000
1,567,450 1,567,450
Twogranteeshavebeenanonymisedfortheirprotection.
Staffcosts(seenote9) 233,736 233,736
Supportcosts(seenote7) 41,760 41,760
GovernanceCosts 6,799 6,799
TotalCharitableactivities 1,849,745 1,849,745

Unrestricted Restricted Total
Analysisofdonationsandgrants
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(seenote9) 188,212 188,212
Supportcosts(seenote7) 4,994 4,994
GovernanceCosts 12,084 12,084
TotalCharitableactivities 1,690,782 101,565 1,792,347

Generating Charitable
Funds Actvities Total
£ £ £
OfficeUsere-charge 23,751 23,751
ComputerSupport 5,828 5,828
Depreciation 1,608 1,608
Postage 10 10
Supplies 867 867
Insurance 1,236 1,236
Couriers 19 19
Legalandprofessionalfees 8,287 8,287
Telephone 154 154
41,760 41,760
GovernanceCosts 6,799 6,799
48,559 48,559

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 110 110
Telephone 154 154
4,994 4,994
GovernanceCosts 12,084 12,084
17,078 17,078

2022 2021
£ £
Accountancy
Auditor'sfee 2,220
IndependentExaminer'sfee 6,053 6,000
Legalandprofessionalfees 746 3,864
6,799 12,084

9. STAFFCOSTS
2022 2021
£ £
Grosssalaries 196,626 155,926
Socialsecuritycosts 19,627 16,532
PrivateHealthInsurance 7,995 6,637
Pension Contributions(ScottishWidowsWorkplacePensionScheme) 9,489 9,117
233,736 188,212

£
Costormarketvalue
At1January 2022 7,805
Additions 5,255
At31December2022 13,060
Depreciation
At1January2022 7,357
Chargefortheyear 1,608
At31December2022 8,965
Netbookvalue
At31December2022 4,095
At31December2021 852

11.1.FIXEDASSETINVESTMENTS
ListedInvestments Quoted Quoted
Investments Investments
2022 2021
£ £
Balancebroughtforward 5,376,695 6,616,840
Acquisitionsatcost 16,744 553,652
Less:disposalproceeds - (2,952,302)
NetRealised(Losses)/gainsondisposals 181,004
NetUnrealised(loss)/gainonrevaluation (506,464) 977,501
MarketValueCarriedForward 4,886,975 5,376,695
HistoricalCost 2,689,686 2,672,942
GeographicalAnalysis
UnitedKingdominvestments 2,249,615 2,395,678
Overseasinvestments 2,637,360 2,981,017
4,886,975 5,376,695
QuotedInvestments Valueasat 31Dec2022
SPDRS&P 500ETFTRUST £ 1,694,130
iSharesIIIPLCMSCIWorldUCITS(GBP) £ 1,419,330
VanguardInformationTechnologyETF £ 515,732
EmpiricStudentPropertyPlc £ 469,475
QuotedInvestments Valueasat 31Dec2021
SPDRS&P500ETFTRUST £ 1,876,273
iSharesIIIPLCMSCIWorldUCITS(GBP) £ 1,548,360
VanguardInformationTechnologyETF £ 659,700
EmpiricStudentPropertyPlc £ 479,511

TheScheme'sinvestmentassetshave beenfairvaluedusing theabovehiera rchycategoriesasfol lows:
Asat31December2022 **Level1 ** **Level2 ** **Level3 ** Total
Managedfunds 4,886,975 4,886,975
Programmerelatedinvestments 65,082 65,082
Total 4,886,975 65,082 4,952,057
Asat31December2021 **Level1 ** **Level2 ** **Level3 ** Total
Managedfunds 5,376,695 5,376,695
Programmerelatedinvestments 69,563 69,563
Total 5,376,695 69,563 5,446,258

11.2.FIXEDASSETPROGRAMMERELATEDINVESTM ENTS
Programmerelated
Investments Total
2022 2021
Balancebroughtforward 69,563 87,911
CapitalRepayments (7,219) (14,304)
FXRevaluation 2,738 (4,044)
MarketValueCarriedForward 65,082 69,563
2022 2021
ProgrammeRelatedInvestments Total Total
TalentFundPeru 13,723 18,204
FutureShapers(Sheffield)* 325 325
lngaboPlantHealth 41,362 41,362
RumbukaSeeds 9,672 9,672
65,082 69,563

Creditorsfallingduewithinone year
2022 2021
Total Total
£ £
Accruals 7,678 10,468
Othercreditors 7,317 1,479
14,995 11,947
14. SHARECAPITAL Allocated,
CalledUp
andFully
Authorised Paid
£ £
Ordinarysharesof£1eachat1Januaryand31 December2022 1 1
15. MOVEMENTOFRESERVES
1stJanuary Incoming Outgoing **Gains& ** Fund 31stDecember
2022 Resources Resources (Losses) Transfers 2022
£ £ £ £ £ £
UnrestrictedFunds:
Unrestrictedgeneralfunds 8,014,953 88,094 (1,865,986) (315,862) 5,921,199
TotalFunds 8,014,953 88,094 (1,865,986) (315,862) 5,921,199

Yearto31December2022
Unrestricted Restricted Total
Funds Funds 2022
£ £ £
Fixedassetsandinvestments 4,956,152 4,956,152
Currentassets 980,043 980,043
Creditors (14,995) (14,995)
5,921,200 5,921,200

Yearto31December2021
Unrestricted Restricted Total
Funds Funds 2020
£ £ £
Fixedassetsandinvestments 5,446,706 5,446,706
Currentassets 2,580,195 - 2,580,195
Creditors (11,947) (11,947)
8,014,954 8,014,954