DAVID BROWNLOW I CHARIT ABLE FOUNDA TION still IEED fo 4¢ lJIKtthwiyon' Report & Accounts YEAR ENDED 30 SEPTEMBER 2024
Our Mission
The David Brownlow Charitable Foundation (DBCF) is dedicated to enhancing the lives and wellbeing of individuals and communities where there is an element of disadvantage. It achieves this in a number of ways including personal development such as education, the provision of new equipment, or the improvement and regeneration of their community.
Governing Document
The organisation is a Trust formed by deed on 29 May 2011 and was registered as a charity on 27 June 2011.
Principal Activity
The organisation is a charity that receives its funds principally from the settlor, David Ellis Brownlow, and from income on those settled funds.
Recruitment And Appointment Of Trustees
The trustees of the DBCF for this period are David Ellis Brownlow, Edward Nicolas Reed, Benjamin James Rawson and Nicola Anne Carroll. One trustee meeting was held during this period on 18[th] July 2024.
Objectives For The Period Of This Report
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Continue to improve of the lives and wellbeing of those living in the County of Berkshire, with particular focus within the village of Twyford and surrounding areas.
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Provision for the relief of the effects of sickness.
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Reduce the isolation of the most vulnerable members of the local community.
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The provision of support for educational experience of young persons, who are in need of financial assistance through grants to schools and other educational projects.
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Commit to some longer-term projects to increase efficiency for the grant giver and the beneficiary.
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Ensure donations are made quickly and efficiently to best serve the beneficiary.
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Such other charitable purposes generally as the trustees shall from time to time decide.
Achievements
During this period The David Brownlow Charitable Foundation (DBCF) has made donations of £286,534.79 to the following causes:
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Thames Hospice £50,000
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Thames Hospice has served the East Berkshire Community for over 36 years, providing palliative and end-of-life care services, giving dignity and comfort to those facing a terminal illness. This unrestricted donation will go towards the running of the Hospice and was made in memory of David Buck.
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Parents and Children Together (PACT) £50,000
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Based in Reading, Berkshire, PACT is an independent, outstanding-rated adoption charity which has been building and strengthen families since 1911. Not only do PACT facilitate adoption, but they continue to support families after the adoption through various schemes, including in person sessions and online tools. They are using these two grants of £25,000 to help with the running costs of PACT HQ, facilitating workshops and running their ‘Bounce Back for Kids’ programme. The DBCF’s CEO, Alexander Barfield, has also volunteered his time to PACT.
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Dingley’s Promise £25,000
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Dingley’s Promise delivers life changing support to under 5s with special educational needs and disabilities, and their families. There are 3 main centres providing early years education in Berkshire, as well as new centres opening across the Country, and a national training programme to create more inclusion of children with SEND in early years provision. Lord Brownlow is honoured to be an active Patron of this transformational early years charity.
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Royal Osteoporosis Society £25,000
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With over 3 million people in the UK living with Osteoporosis, the ROS not only supports those with osteoporosis, but champions the cause for better and more wide-spread treatment. The DBCF was delighted to award this grant towards their essential resources and fraction liaison services. Lord Brownlow is a Patron of the ROS.
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Age Concern, Twyford – Outreach Programme and New Minibus £20,000 This was the ninth year the DBCF has funded Age Concern, Twyford’s Outreach Programme with a grant of £10,000. This programme helps to reduce loneliness and isolation in the community and make the lives of older residents more comfortable. Age Concern, Twyford has recently increased it’s offering at their Day Centre, including a hairdressers and nail salon, which will be promoted via their outreach work. Also, the DBCF contributed £10,000 towards their new Minibus, which has the DBCF logo on the back and side. This minibus will enable more isolated people to attend the Day Centre and allow for some day trips.
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Windsor Festival £20,000
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The DBCF was delighted to support the Windsor Festival in 2023 and 2024 (2 grants of £10,000). These grants have helped to fund Windsor Festival’s International String Competition, giving talented young musicians a chance to showcase their talent. Not only this, but they bring live music to children, giving thousands in Berkshire their first opportunity to hear close-up the world’s best young musicians. Bringing these international super-stars to local schools, they inspire the next generation and open their eyes to what can be possible.
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Berkshire Community Foundation £14,920
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The DBCF continued it’s support of Berkshire Community Foundation (BCF) during this period, with grants totaling £14,920. This money has been used for various things, including supporting BCF’s essential resources, money for smaller community grants and support for Berkshire’s Schools Mock Trials Competition.
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Smart Living Pillars £13,835.23
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This ground-breaking environmental project in Twyford involved the installation of five state of the art smart living pillars. These pillars are the equivalent of a ‘green wall,’ however in this case they attached to pre-existing lampposts due to space constraints. Not only do these smart living pillars look great, but they also help trap pollutants and encourage biodiversity in the area. The location was chosen due to the high level of vehicle activity in the area. This cost is for Maintenance in the periods 2023-2024 and 2024-2025.
• Longride Activity Centre £10,000
- Based on the Thames in Berkshire, Longride is an Activity Centre providing many watersports, including dragon boating and canoeing. In addition to their water sports, they have a large climbing and high ropes course, laser tag, a giant swing and water orbs. All of their activities are designed to introduce young people to the concept of risk, to build confidence, team building and leadership skills. They are also credited with Learning Outside of The Classroom which is something that their Team and Charity are incredibly passionate about. Young people visit them with their schools, youth groups, families and on their own. They also offer courses for adults and work with other charities and community groups to develop programmes that tackle specific challenges that young people face, that could be physical, environmental or social challenges. The DBCF was pleased to award a grant of £10,000 to help provide more indoor space during wet weather, which was especially needed after the floods of January 2024.
• Number 22 Windsor & Maidenhead Counselling £10,000
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Number 22 are a registered charity providing free and confidential counselling to adults and young people in Windsor, Maidenhead and Slough, supporting those in distress where clients can feel valued and heard. Number 22 provides counselling, advocacy and independent visiting services to the community, free at the point of use. With mental health more important than ever, the DBCF was pleased to continue it’s support of Number 22 to enable them to provide as much support as possible.
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Parenting Special Children (PSC) £10,000
PSC supports many children and their families, especially around Autism, ADHD and Trauma & attachment. They are based in Berkshire and provide both in person and remote support. PSC also provides parenting programmes and training for practitioners. The DBCF’s CEO, Alexander Barfield, has also volunteered his time for PSC’s adoption support group and has written a forward for their new book.
• First Days £5,000
First Days is a charity based in Wokingham, Berkshire, which empowers and supports families facing financial hardship to change their lives. They work alongside families to give them choice and dignity to ensure that every child gets the same start in life. They not only provide clothing, school uniforms and toys, but offer parents vital peer support and coaching. The DBCF was pleased to award First Days a grant of £5,000 to help them with their work.
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Newbury Soup Kitchen £5,000
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Newbury Soup Kitchen, based in west Berkshire, provides a comprehensive hot meal provision, a friendly face and welcome opportunity to sit, chat, offload and feel safe. Inevitably they’re so much more than just a ‘Soup Kitchen,’ supporting many disadvantaged people in the community who need help in a variety of ways, including signposting and assisting them to access various services. The DBCF was delighted to award them their first grant from us.
• Berkshire Care Trust £5,000
The Berkshire Care Trust (newly named The Inside Out Trust), provides financial assistance by way of grants or emergency cash payments to people under the supervision of the Probation Service. They provide financial assistance for anything from basic clothing to securing accommodation or meeting the coast of getting back into work. The trust can help fund training courses, clothing for interviews or basic equipment for the workplace. Urgent requests for bedding, basic clothing, furniture or white goods are also considered. The aim of the Trust is to reduce re-offending and the DBCF was pleased to support this initiative.
• Just Around The Corner (JAC) £5,000
Employing a blend of therapeutic models, including Equine Assisted Learning (EAL), JAC have helped enhance and inspire the lives of thousands of people through their unique blend of activities. Whilst offering a range of hands on activities including: arts, crafts, music, carpentry, mechanics, horticulture and pottery; they are probably best known for our work with horses. Younger participants, through one-to-one EAL sessions, learn to: develop confidence and self-esteem, overcome fears, explore body language and behaviour, understand relationships and boundaries, set and work towards personal goals and raise self-worth. They help children from across Wokingham and Woodley in Berkshire and the DBCF was pleased to award JAC it’s first grant from us.
• Rabble Theatre £5,000
The DBCF awarded a grant to Rabble Theatre to enable them to go into the participating schools of the Mock Trials Competition in Berkshire, to help the students learn how to perform in a Courtroom setting. This initiative helped the students gain confidence and learn how to speak in public.
• Citizens Advice Bureau (CAB), Wokingham £5,000
CAB provides free, confidential and impartial advice, information and support to anyone living or working in Wokingham Borough. Their support covers a range of areas including issues with welfare benefits, debt, housing, employment law, consumer and much more. This grant went towards CAB’s mobile unit, which visits various places in the Borough, enabling those who are unable to make it to the town centre to receive advice.
• Link Visiting Wokingham £3,500
The DBCF was delighted to make this grant to Link Visting to fund Christmas Lunches for those who were on their own at Christmas in Wokingham.
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Twyford Together – Christmas Hampers & Student Mentoring £1,003.56
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The DBCF, Twyford Together and others worked together to provide Christmas hampers for the older residents of Twyford, Berkshire. As always, they were gratefully received and reminded older residents that they are thought of and valued at Christmas time. Alexander Barfield volunteered to help pack up the hampers and deliver them.
The DBCF also supported the annual Piggott School Student Mentoring Scheme Competition, giving business studies students an opportunity to work with real business people to create a business plan as part of their school work. The winners and runners-up of the competition receive a price. Alexander Barfield is Vice-Chair of Twyford Together and he is a Judge for the Student Mentoring Competition.
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Neville Hall Trust – Waltham St Lawrence Summer Fete £900
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The DBCF was delighted to continue it’s support of the annual Waltham St Lawrence Summer Fete, which is a wonderful occasion to bring the village together, whilst raising money for local charities and sports groups.
• Stepping Forwards £800
Stepping Forwards works to facilitate and accelerate access to essential services, information, resources and life opportunities so that all people effected by disability can live a full live. The DBCF was pleased to be able to support them by contributing towards their Winter Ball fundraising event.
- Twyford Parish Council - ‘Twyford In Bloom’ 2024 £501
The DBCF was pleased to support Twyford’s entry into the Thames and Chilterns in Bloom Competition by buying several hanging baskets.
• Twyford Comets FC – Dutch Tour 2024 £500
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The DBCF was pleased to contribute towards the Twyford Comets FC Dutch Tour in 2024. Not only does this encourage exercise and teamwork, it’s sometimes the first opportunity some of the team have had to travel abroad.
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Understanding Dementia – Annual Fundraising Barn Dance £275
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The DBCF has been supporting Understanding Dementia for many years and was pleased to continue its support by sponsoring it’s annual fundraising Barn Dance in Twyford.
• Other Charitable Activity
The DBCF supports many other charitable activities including marathon sponsorships, donations in memory of someone and various contributions to fundraising initiatives.
Financial Review
During this period the Foundation received donations of £325,359 and interest of £1,374.66. £286,535 was spent on charitable activities and £2,519 was spent on support costs. As at 30 September the Foundation holds £82,095 in unrestricted funds. The Foundation does not seek third party funding.
Reserves Policy
The Foundation’s income is principally from a sole donor; whose intention is that the fund will be topped up once the existing funds become depleted.
Grant Making Policy
The Foundation accepts unsolicited requests for funding. It seeks to find projects it believes would benefit from itis support and there is no restriction on the grant amount. It will accept applications for multi-year funding, although for no longer than a consecutive 3-year period. It does not grant to religious organisations.
Objectives For The Next Year
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Continue to improve of the lives and wellbeing of those living in the County of Berkshire, with particular focus within the village of Twyford and surrounding areas.
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The provision of health and relief of sickness of persons who are in need of financial assistance.
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Reduce the isolation of the most vulnerable members of the local community.
-
The provision of support for educational experience of young persons, who are in need of financial assistance through grants to schools and other educational projects.
-
Commit to some longer-term projects to increase efficiency for the grant giver and the beneficiary.
-
Such other charitable purposes generally as the trustees shall from time to time decide.
Public Benefit Statement
The charity’s trustees have complied with their duty to have due regards to the guidance on public benefit published by the Commission in exercising their powers.
Trustee Name:
Trustee Sign:
Date:
Address:
David Brownlow Charitable Foundation
Financial Statements Year Ended 30 September 2024 Charity No.: 1144254
David Brownlow Charitable Foundation
Report and Financial Statements for the year ended 30 September 2024
| Contents Page: 1 2 3 4 5-8 |
Reference and administrative information Independent Examiners Report Statement of Financial Activities Balance Sheet Notes forming part of the Financial Statements |
|---|---|
| Trustees | Edward Nicholas Reed |
| Lord David Brownlow CVO DL | |
| Benjamin Rawson | |
| Nicola Carroll | |
| Principal Office | Great Martins, Shurlock Row, Reading, RG10 0PN |
| Accountants | BDO LLP, 55 Baker Street, London, W1U 7EU |
| Bankers | Coutts, 440 Strand, London WC2R 0QS |
| Independent Examiner | Perrys Audit Limited, Churchdown Chambers, Bordyke, Tonbridge, Kent, TN9 1NR |
1
Independent Examiner’s Report to the Trustees of the
David Brownlow Charitable Foundation
We report to the trustees on my examination of the accounts of David Brownlow Charitable Foundation for the year ended 30 September 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’). We report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us cause to believe that in any material respect:
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accounting records were not kept in respect of the Trust as required by section 130 of the Act; or
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the accounts do not accord with those records; or
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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.
We 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.
S Hale
Steve Hale FCA,FCCA, on behalf of
Perrys Audit Limited
Churchdown Chambers Bordyke Tonbridge Kent TN9 1NR
Date: 23rd July 2025
2
David Brownlow Charitable Foundation
Statement of Financial Activities for the year ended 30 September 2024
----- Start of picture text -----
Notes 2024 2023
£ £
Income and endowments from
Donations and legacies 4 325,359 312,500
Other income 5 1,375 414
Total 326,734 312,914
Expenditure on
Charitable activities 2,3 289,054 281,933
Total 289,054 281,933
Net movement in funds 37,680 30,981
Funds brought forward 44,415 13,434
Total funds at 30 September 2024 82,095 44,415
----- End of picture text -----
All funds are unrestricted and relate to continuing activities.
The notes on pages 5 to 8 form part of these financial statements
3
David Brownlow Charitable Foundation
Balance Sheet as at 30 September 2024
| Notes Current assets Cash at bank and in hand 6 Debtors 7 |
£ £ 59,759 25,000 2024 |
£ £ 37,571 10,000 2023 |
|---|---|---|
| Liabilities 8 Creditors: amounts falling due within one year |
84,759 (2,664) |
47,571 (3,156) |
| Net current assets | 82,095 | 44,415 |
| Total net assets | 82,095 | 44,415 |
| Funds Unrestricted funds |
82,095 | 44,415 |
Approved by the Trustees and signed on their behalf by:
23rd July 2025
The notes on pages 5 to 8 form part of these financial statements
4
David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
1 Principal accounting policies
(a) Accounting convention
The financial statements are prepared under the historical cost convention and in preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 2011.
(b) Donations, legacies and similar income
Donations, legacies and similar income are shown in the accounts when receivable and the value of the incoming resources can be measured with sufficient reliability.
(c) Investment income
Investment income is accounted for in the period in which the charity is entitled to receipt.
(d) Resources expended
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis.
(e) Charitable activities
Costs of charitable activities include grants made and an apportionment of overhead and support costs where applicable.
Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Trust.
(f) Governance costs
Governance costs comprise costs relating to the general running of the charity as opposed to those associated with generating funds or charitable activity.
(g)[Taxation]
The charity is exempt from tax on its charitable activities.
(h) Going concern
The trustees consider that there are no material uncertainties about the ability to continue as a going concern.
5
David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
----- Start of picture text -----
2 Charitable activities Registered 2024 2023
charity no. £ £
Educational donations
Chattertots 1198362 - 5,000
Citizens Advice Wokingham 1027729 5,000 -
Dingleys Promise 1137609 25,000 25,000
Dolphin School 1095248 - 2,000
Enthuse Charitable Trust 1126965 - 250
Hawthorns Primary School Parents
Teachers Association 1044929 - 50
Rabble Theatre 1179903 5,000 -
Wokingham Paper (Traineeship) UK - 10,000
Local donations
Age Concern Twyford 1163722 20,000 10,000
Berkshire Community Foundation 1155173 14,920 -
Building For The Future Plus 1121458 300 200
First Days 1157855 5,000 -
Jessica Dunning World Challenge UK - 500
Just Around the Corner (JAC) 1127691 5,000 -
Link Visiting Scheme - Wokingham 1139248 3,500 -
Longridge Activity Centre 1121239 10,000 -
Neville Hall Charitable Trust 1092551 900 1,641
Newbury Soup Kitchen 1179298 5,000 -
No22 Windsor & Maidenhead Counselling 1177138 10,000 10,000
Parenting Special Children 1141172 10,000 5,000
Reading Repertory Theatre 1147048 - 50,000
Smart Pillars (Twyford) UK 13,835 9,000
Stepping Forwards 1177955 800 800
The Windsor Benefit Trust 1169168 - 97,565
The Windsor Festival UK 20,000 -
Twyford Comets UK 500 500
Twyford in Bloom UK - 477
Twyford Parish Council UK 501 -
Twyford Together UK 1,004 650
Waltham St Lawrence Village Show UK - 800
National donations
Breast Cancer Now 1160558 - 100
Just4Children 1164473 - 500
Macmillan Cancer Support 261017 - 100
Parents and Children Together 1095457 50,000 25,000
Carried forward 206,260 255,133
----- End of picture text -----
6
David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
| 2 Charitable activities (continued) Brought forward Royal Osteoporosis Society 1102712 Thames Hospice 1108298 The Inside Out Trust (Berkshire Care Trust) 285886 Understanding Dementia 238331 3 Support costs Legal fees Accountancy fees Independent examiners fees Bank charges 4 Donations Donations received - Indivudual - Corporate Gift aid recoverable thereon 5 Other income Interest on cash deposits Registered charity no. |
2024 £ 206,260 25,000 50,000 5,000 275 286,535 2024 £ 815 960 744 - 2,519 2024 £ 260,000 359 65,000 325,359 2024 £ 1,375 |
2023 £ 255,133 25,000 - - - 280,133 2023 £ - 960 720 120 1,800 2023 £ 250,000 - 62,500 312,500 2023 £ 414 |
|---|---|---|
7
David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
| 6 Cash at bank and in hand 2024 £ Current account 1,000 Reserve account 58,677 Petty cash 82 59,759 7 Debtors 2024 £ Gift aid 25,000 Represents gift aid on total of £100k received from D Browlow from 31/05/24 to 30/09/2024. 8 Creditors 2024 £ Accountancy fees 1,920 Independent examiners fees 744 2,664 |
2023 £ 1,000 36,489 82 37,571 2023 £ 10,000 2023 £ 1,920 1,236 3,156 |
|---|---|
9 Trustees' remuneration and benefits
None of the Trustees have been paid any remuneration or received any other benefits from the Charity (2023 - none).
10 Trustees' expenses
Trustees' expenses of £nil were incurred in the year ended 30 September 2024 (2023 - £nil).
11 Related party transactions
There have been no transactions with persons or entities that are closely connected to the charity or its trustees (2023 - none).
8
David Brownlow Charitable Foundation
Financial Statements Year Ended 30 September 2024 Charity No.: 1144254
David Brownlow Charitable Foundation
Report and Financial Statements for the year ended 30 September 2024
| Contents Page: 1 2 3 4 5-8 |
Reference and administrative information Independent Examiners Report Statement of Financial Activities Balance Sheet Notes forming part of the Financial Statements |
|---|---|
| Trustees | Edward Nicholas Reed |
| Lord David Brownlow CVO DL | |
| Benjamin Rawson | |
| Nicola Carroll | |
| Principal Office | Great Martins, Shurlock Row, Reading, RG10 0PN |
| Accountants | BDO LLP, 55 Baker Street, London, W1U 7EU |
| Bankers | Coutts, 440 Strand, London WC2R 0QS |
| Independent Examiner | Perrys Audit Limited, Churchdown Chambers, Bordyke, Tonbridge, Kent, TN9 1NR |
1
Independent Examiner’s Report to the Trustees of the
David Brownlow Charitable Foundation
We report to the trustees on my examination of the accounts of David Brownlow Charitable Foundation for the year ended 30 September 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’). We report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out our examination we have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner’s statement
The charity’s gross income exceeded £250,000 and I am qualified to undertake the examination by being a qualified member of the Institute of Chartered Accountants in England and Wales.
We have completed our examination. We confirm that no material matters have come to our attention in connection with the examination giving us 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.
We 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.
S Hale
Steve Hale FCA,FCCA, on behalf of
Perrys Audit Limited
Churchdown Chambers Bordyke Tonbridge Kent TN9 1NR
Date: 23rd July 2025
2
David Brownlow Charitable Foundation
Statement of Financial Activities for the year ended 30 September 2024
----- Start of picture text -----
Notes 2024 2023
£ £
Income and endowments from
Donations and legacies 4 325,359 312,500
Other income 5 1,375 414
Total 326,734 312,914
Expenditure on
Charitable activities 2,3 289,054 281,933
Total 289,054 281,933
Net movement in funds 37,680 30,981
Funds brought forward 44,415 13,434
Total funds at 30 September 2024 82,095 44,415
----- End of picture text -----
All funds are unrestricted and relate to continuing activities.
The notes on pages 5 to 8 form part of these financial statements
3
David Brownlow Charitable Foundation
Balance Sheet as at 30 September 2024
| Notes Current assets Cash at bank and in hand 6 Debtors 7 |
£ £ 59,759 25,000 2024 |
£ £ 37,571 10,000 2023 |
|---|---|---|
| Liabilities 8 Creditors: amounts falling due within one year |
84,759 (2,664) |
47,571 (3,156) |
| Net current assets | 82,095 | 44,415 |
| Total net assets | 82,095 | 44,415 |
| Funds Unrestricted funds |
82,095 | 44,415 |
Approved by the Trustees and signed on their behalf by:
23rd July 2025
The notes on pages 5 to 8 form part of these financial statements
4
David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
1 Principal accounting policies
(a) Accounting convention
The financial statements are prepared under the historical cost convention and in preparing the financial statements the charity follows best practice as laid down in the Statement of Recommended Practice “Accounting and Reporting by Charities” (Charities SORP (FRS 102)) and comply with the Charities (Accounts and Reports) Regulations 2008 issued under the Charities Act 2011.
(b) Donations, legacies and similar income
Donations, legacies and similar income are shown in the accounts when receivable and the value of the incoming resources can be measured with sufficient reliability.
(c) Investment income
Investment income is accounted for in the period in which the charity is entitled to receipt.
(d) Resources expended
Liabilities are recognised as resources expended as soon as there is a legal or constructive obligation committing the charity to the expenditure. All expenditure is accounted for on an accruals basis.
(e) Charitable activities
Costs of charitable activities include grants made and an apportionment of overhead and support costs where applicable.
Grants payable are payments made to third parties in the furtherance of the charitable objectives of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside of the control of the Trust.
(f) Governance costs
Governance costs comprise costs relating to the general running of the charity as opposed to those associated with generating funds or charitable activity.
(g)[Taxation]
The charity is exempt from tax on its charitable activities.
(h) Going concern
The trustees consider that there are no material uncertainties about the ability to continue as a going concern.
5
David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
----- Start of picture text -----
2 Charitable activities Registered 2024 2023
charity no. £ £
Educational donations
Chattertots 1198362 - 5,000
Citizens Advice Wokingham 1027729 5,000 -
Dingleys Promise 1137609 25,000 25,000
Dolphin School 1095248 - 2,000
Enthuse Charitable Trust 1126965 - 250
Hawthorns Primary School Parents
Teachers Association 1044929 - 50
Rabble Theatre 1179903 5,000 -
Wokingham Paper (Traineeship) UK - 10,000
Local donations
Age Concern Twyford 1163722 20,000 10,000
Berkshire Community Foundation 1155173 14,920 -
Building For The Future Plus 1121458 300 200
First Days 1157855 5,000 -
Jessica Dunning World Challenge UK - 500
Just Around the Corner (JAC) 1127691 5,000 -
Link Visiting Scheme - Wokingham 1139248 3,500 -
Longridge Activity Centre 1121239 10,000 -
Neville Hall Charitable Trust 1092551 900 1,641
Newbury Soup Kitchen 1179298 5,000 -
No22 Windsor & Maidenhead Counselling 1177138 10,000 10,000
Parenting Special Children 1141172 10,000 5,000
Reading Repertory Theatre 1147048 - 50,000
Smart Pillars (Twyford) UK 13,835 9,000
Stepping Forwards 1177955 800 800
The Windsor Benefit Trust 1169168 - 97,565
The Windsor Festival UK 20,000 -
Twyford Comets UK 500 500
Twyford in Bloom UK - 477
Twyford Parish Council UK 501 -
Twyford Together UK 1,004 650
Waltham St Lawrence Village Show UK - 800
National donations
Breast Cancer Now 1160558 - 100
Just4Children 1164473 - 500
Macmillan Cancer Support 261017 - 100
Parents and Children Together 1095457 50,000 25,000
Carried forward 206,260 255,133
----- End of picture text -----
6
David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
| 2 Charitable activities (continued) Brought forward Royal Osteoporosis Society 1102712 Thames Hospice 1108298 The Inside Out Trust (Berkshire Care Trust) 285886 Understanding Dementia 238331 3 Support costs Legal fees Accountancy fees Independent examiners fees Bank charges 4 Donations Donations received - Indivudual - Corporate Gift aid recoverable thereon 5 Other income Interest on cash deposits Registered charity no. |
2024 £ 206,260 25,000 50,000 5,000 275 286,535 2024 £ 815 960 744 - 2,519 2024 £ 260,000 359 65,000 325,359 2024 £ 1,375 |
2023 £ 255,133 25,000 - - - 280,133 2023 £ - 960 720 120 1,800 2023 £ 250,000 - 62,500 312,500 2023 £ 414 |
|---|---|---|
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David Brownlow Charitable Foundation
Notes to the financial statements for the year ended 30 September 2024
| 6 Cash at bank and in hand 2024 £ Current account 1,000 Reserve account 58,677 Petty cash 82 59,759 7 Debtors 2024 £ Gift aid 25,000 Represents gift aid on total of £100k received from D Browlow from 31/05/24 to 30/09/2024. 8 Creditors 2024 £ Accountancy fees 1,920 Independent examiners fees 744 2,664 |
2023 £ 1,000 36,489 82 37,571 2023 £ 10,000 2023 £ 1,920 1,236 3,156 |
|---|---|
9 Trustees' remuneration and benefits
None of the Trustees have been paid any remuneration or received any other benefits from the Charity (2023 - none).
10 Trustees' expenses
Trustees' expenses of £nil were incurred in the year ended 30 September 2024 (2023 - £nil).
11 Related party transactions
There have been no transactions with persons or entities that are closely connected to the charity or its trustees (2023 - none).
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