REGISTERFD CHARITI. Nl."IMBER: 1147817 Rtpori of the Trustee5 Fln#ncl*l St#temenis For The I'car Lnded 4 ,Iprll 2024 for DAl%lei5h Trust Full¢r 8purliny Sialuiori Auditors Mill House 58 Guildford Stree¢ Chensej. Surrey KT169BE Dalgleish Trust Contents of ihe Financial Statement5 Tror'l'he l'ear F.nded S ,Ipril 2024 Pige Reference and Administritive Detgils Rewbrt of the'l'rustee5 Report of ihe Indei)endeni Auditors St*t¢m¢nt of FinanriAI Acti￿l¢le5 BAlon¢e Sh¢¢t C85h Flow Statemeni 10 ote5 to the ('ish Flow **tatement Notes io ihe frln*ncial Stglemeni Dti4ll¢d Stgttment of blnanrl#l ileil&liles 19 Dal%leish Trust Reference gnd Administrstil'e Det#i1s For The I'egr Ended 5 .4pril 2024 TRI STEES Nlr M J Dalgleish rs 11 M Dalsilei5h PRINCIPAL ADI)RE.SS Fo¥¢omb¢ Ris¢ Fo.%¢omb¢ Road Boa￿ 14111 Oxford OXI SDL R Tr.GIS'TF.RLD C-HARITI YI"%IBER 1147817 AIIDI'I'ORS Fuller Spurlin Siaiui()r) Audiiors 58 Guildf()rd Sireei ('liertsey 5urrcy k'r169BF. INI'ES.I￿ITr.￿T ￿IANA(-b.Rs Raihix)ne Ini'esimcni Management Ltd Pi)r¢ of Liv¢rpool 13uildin¥ PiLr H¢ad -i%vrpLX)I l..I l ￿￿. Aciivus Wealth Ltd 16 MilbL)urne Lane Surrey kT109DX Page I Dalgleish Trust Report of ihe Trustees For The I.e￿r Fnd¢d 4 April 2024 The iruste¢s present their report with the financial 51atemenis of lh¢ ¢hariiy for the year ended S April ?014. The Irustees have adopied ihe proi'isions of Accouniing and Reporting by Charities.. Siatement of Recommcnd¢d Praciie¢ applicable io charities preparing iheir accounis in aLcordan¢e kniih ih¢ Financial Reportin8 Standard applicable in ihe UK and R¢pllbli¢ of Ireland IFRS I O?) leff¢clive l January ?0191. OWEC-TII'ES AND ACTII.'ITILS Obje¢iive$ #ims The i)bj¢LI i)f lh¢ Trusl is 10 fuifjl 8eneral charitable purposes by mmking donaiions and granis io charitable enlities directly involved in first line Lhariiable a¢ii¥iiies. Th¢ Trust donates lo org?anisation5 wilh an esiablished irack record and thai show evidence of eff¢¢iiwe r¢sulis. The Trusiees fa￿our 5rnall and medium siz¢ ¢niiiies wliere objeciives are well defined and fo¢ussed. Trusi¢es aniicipale that uran15 will cover span a specirum of objective5. niethodologies And organisation5. The Trusiees confirm thai the% have referred lo the tsuidanL¢ ioniain¢d in lh¢ C'harli> C'oninii5sion's byeneral guidance on public benefit when reviewing Chariij s aiins and obj¢ciiv¢s and s¢llinb bjrani n)aking policy for lh¢ y¢ar. SiznifhcAnt *ctiiities lie l)al¥ilei5h '[ TU51 rnade 73 8ranis in ihe 10231•4 finan¢ig1 y¢aT 10 64 chariiable eniiiies lo1olliTh& £?49.789. The awerage grani overall was £3.4?? and the aver&¥e grAni per eniiiy was £.I,903. CJrAntniaking proces Chariiabl¢ Luu5¢5 aiid eniiiies are typically loculcd by a Trusiee and then reviewed by Ihe Trusie¢s CDlleciively againsi riliria for consideraiioii. After Lareful review. the Trusiees will decidc for or againsi and any prop()5ed quAnium of grant. Poteniial donaiions and bTranls are loLaled. reviewed and d¢¢ided bj the Trustees al their abM)lui¢ disir¢iion. Trustees do nol bT¢n¢rall) r¢spond to e.%iemal speculaiive applicaiions. This follows froni Truslces, pri)a¢iiV¢ approach in s¢ekin OUI LAU5es, lhariiies and volunlary bodie5 for whiLh the> have or can rea¢h an adequate under51andin¥. AC-IIILI'E￿lEy'r AND PTr.R Tr'ORNIANC'E 'h¢ I rusiees iiiade 7.? ¥ranis Ihis >¢ar ili 64 charitable entiiies totalltng £149.789 la5 shtswn in the noies 10 the financial siaiem¢nisl. The averaue bTrani £.1,41? whi151 lh¢ average ¥rani per eniiij was £l.901. All LniiliL5 Kvere regisiered charities in Ihe UK. wilh ih¢ excepiion of a few re¥isiered oversea5 and one entity bein¥ a person carryin8 on charitable Inwestmenl performAnce 'I'IIL Ill¥i%iliiilii% 114lJ ni#n4Lbi¢d by iwo firtancial invesimeni managers - RaihboThe5 Inwestmeni Monagem¢nl Lid I"R&ihbones"l and Aciiwus W¢olih Ltd I'Activus'l. RAtblwn¢'* Portfolio During ihc Jcar DaI￿le1$h family donors giifted 5hare5 And securities 10 the C-harity ond these were tran5f¢rr¢d io the Rathbone5 pc>nfc)lic>. amouiiiin¥ lo £1.041 544 1701.3 £677.?951. 'I'h¢ valu¢ of IhL luiid al the year end. including unr¢alised and realised 8ain5 and losses on invesim¢nt5 was £3.7.12,1791!0!_3 £?.440.8671. ActilU5 Portfolio During ihe )'ear Ihe funds received £8,197 in disiTibu¢ions which were rolled up within the fund and together with unTeali5¢d ¥ain5 the fund value al ihe iear end ￿aS £ l.O10.187170?.1 £886.4911. Page 2 Dalgleish Trust R¢purt of the Trustee5 For The I'exr Frtded 5 .4pril 2024 FIryAryC-IAL RLI'IEI Fin#n¢ial posiiion R¢c¢ipis w¢r¢ £1,337.ti9• in the year including £1 *tyS.489 total donations from the Iruste¢s and £45.000 was received as a Gift Aid reclaim of cash from HK1R('. 'lkne balance of reLeipis was invesiment iiicom¢. In addition. Ihere ￿ere gains on investmeni ponfolios both realised and unreali5ed of £430.935. C hariiable Brar515 rnade were £*49,789. ExpenditUTe amounied io £15.273 includinB invesimeni management fees and auditors Tetnuneration. Overall a Surplus for the )ear of £1,503.16S was 8enerAied 12023 £411.06•1. Financial asseis ai year ¢nd were £4,916.9*91)0•3 £3.413.7641. Prin¢ipJ)I fundin% $ources Th¢ fc)und¢r trusil￿ of Dalgyleish Trusi founded and operated a UK company. Gold¢n River'fraffic Limiied from 1974 to ?004 when the business was sold. The uliin)aie source of ihe present funds was derived from the sale of thAI business and donation5 made b} Ihe irusiees each year. Ini'e%im¢nt polic% And objccti%'e The Cliaril),￿ 11)nb-ILfiii pc)IiL! is 10 build an invesimeni ponf(Ilio wilh income and returns ihai will enable it to make grants for many )ear% to come. l.he 'fru5te¢5 int¢nd 10 make further donaiions and 10 mana¥e the invesim¢n15 50 that Ih¢re are funds available for Continuints b?ranls lor the r()rcs¢eabl¢ future. Reserles i)olirTr '] he "I ruslL¢4 k¢¢p under review approprio¢e in¢om¢ reserves to m¢¢1 Ihe n¢eds of the Charily. At preseni li is consid¢r¢d appropria1¢ Ihal the Chariij should maintain niinimum cash reserves und r¢adil J realisdble qui)i¢d sha￿5 and securities ()f 01 l¢asl £IOO.000 to compr¢h¢nsivel J LO%'cr lh¢ anii¢ipaied levels ()[ ¥rani bjivinbi aiid elpendiiure. fr1'I-I RF: PI.AYS The IrusiLL'S illlLiid lo wniinue wilh the grani making policy and lo increase the ioial vglue made each year 85 Ihe investment portfolio funds grow. i'l'RI"C"I'I'Rfr'. (J()I'Tr.RNAYC'L ..IND .11,IN'AGF.%ILNT Go￿trnIn% docurnent 'lic Lliaril> is Li)iiiri)Iled by 115 8ov¢ming docum¢nt. a deed of Irusl and constitutes An unincgrporated chariiy. The iru51 deed w&5 dated ?Ird May ?01 ? Recruitment find Hppoinim¢nt of new truslees -l-rustLiJ kuli bi UPPVilil¥d u ri%uluiii)n ol d meeiing ol'ihe existing Trustees. Org8ni51tionAI 3tructur¢ The IrusieL'S 94 ri full J re5pI)n5ible for adinini51erin¥ ihe ¢rusi. I'hej meet at least twice a year li) discuss i55u¢s relating to grani makin8. governance and straie8y.The day lo day r¢srx)nsibilily 15 ¢arri¢d by Mr Ml Dalgl¢ish. Indurilon irAinin% of trustees As and ish¢n Tru51ee5 are requircd. Ihe new trust¢es will be prtsvided with copie5 of ihe Trust Dttd, latest annual Teport and the Charily Commission leaflet rhe Essential Tru51ee.' 11.'hai I'ou Need to Know". Risk man8gemen¢ The ITUStee5 have a duly 10 identify and rei'iew ihe risk5 to whiLh the charily is exposed and to cnsure appTopria(e Controls are in place lo provide reasonable assurance agpainsi fraud and error.The Trusic¢5 have a risk slrateby 10 keep under r¢view and idenlify anj risks ihe charilj maj face and io esiablish where polsible 5J51en)s and procedures to miii¥ate ihose risk5 id¢niified. The ITU5t¢¢s hawc rev¢ew¢d ¢h¢ major ri5k5 10 which the tTus1 is exposed and have established syst¢m5 and procedures to manage ihem. T￿0 areas in particular ha￿¢ been idenlifi¢d for 5pecifi¢ monilorinB.' misuse of ihe Irusl'5 funds by grantee5. and re¢kl¢ss inve51meni ot'ihe tru51'5 a9%eis. The former is miligTaied by a rigorou5 seleciion pnxes5, espe¢ially with regard 10 less w¢ll ¢5tablished grant¢¢&. and lh¢ lai¢¢r by a prudeni diversifi¢d invesimeni policy. Page 3 DI1￿&b Trurt Report ofthe Trusthts F•rThe Yur Elld￿ 5 Aprll 2024 ATZMENf OFTRUSIEEY RESPONSIBILITIES Th¢ tnu*¢5 ￿ r¢4￿￿*1bIe for prep￿1￿￿ the Ryrt of the Tru#*es knd the financi￿ ststements In with wlieable law •ffd Unitsl Kin8th)m Accwtin8 Standjrth (Unit¢d Kip8kn O•xrnlly Ar4Mffjtin8 Prxdce). Th¢ I•w 41pl1¥￿1¢ to thArities En8hnd Wdes. the Clxriii¢s A¢t 2011. Cbty (A¢i>)uDts •nd R¢port8> RegulatiOD$ 2008 Ind the provisions of the ￿J$¢ de¢d the prtplrt finJ]n¢id rt•tsm¢nts for e•¢h fmoncid yw whtch 8iv¢ 8 true fiir view of the of affairs of the ctrffjrity and of the inoxning and wlic•tion of resourc¢s i￿luding the In￿Me WKI exFndltur4 of the chvity priod. In prry1￿ thoje se1￿ suiMbl¢ woufflin8 polic1¢s￿d then them obs¢TYe the rnethods Ind prin¢ipl¢s in th¢ Charity SORP. . m•k¢ judB¢ments ¢8¢iJwtM Brt reuonabl• and pnJden4 . w wb¢ther wlicable accouthiD8 stsnduds have be￿ folloMY4L wbjea ty my d¢pathes di%10￿ txPl￿ne￿I in th¢ fitt•n¢iAi **m¢nts: . p￿p￿ the fiD•o¢i41 $tAi¢ments on the lo1￿ L¥XK¢rn bA5iJ wilcH it is IMpmrf•te to pmme the ehrity will The for k•ln8 proper ￿t0￿￿tIng whi¢h di%1￿ wlth r¢uoD•bl¢ •¢Gur*¢y time the finwKIAt P091thn of th¢ ¢h•rity 4nd tts In&b￿ them to auur¢ th•t tkn fina0¢5￿ Jt•tMn¢nls wrnply wlth the Chvltks Art 2011. th¢ Clarity (Ac or ¢olleLiivel>. ma> Lasi significani doubl Llll the chariiy'5 abilii) l() L(Intinue As a ¢onc¢rn for a peTi()d of ai l¢a5t Iwelle m()nihs fTom whcn Ihe finaniial siai¢menis are aLiihi)rised fi)r issue. Our reswnsibilities and the responsibiliiies of Ihe irusiees with Tespccl ¢0 going concern are d¢￿ribed in the relevani seLiions of this rewrt. Other informAlion I'h¢ iru>i¥¥> url riJwiisibli l(Ir Ilie oiher inliTrTrnaiinn. -[ he other inlormalion Comprises lh¢ InltirniDlion in¢luded in ihe Annual Report. oiher ¢hAn lh¢ finaniial siaiim¥nis and our R¢port of IhL Independent Auditor5 IhLr¢vn. Our opinion on thc finanLial siaiemenis does tX)l Lov¢r Ihe i)Iher infomiaiion and. ¢¥c¢pi to ihe extent oiherwi5e expli¢iily siat¢d in our r¢pc)rt. we do not express any forni of assurance Lonclusion ihereon. In connection with QUT audit of th¢ financial 5181¢ments. our responsibiliiy 14 10 read The niher Inforn￿￿tInn llnd. in doing obiaincd in the audil OT oihernvi5t dppear5 to be maieriAII J missiai¢d. It. we ideniitj Such malcrial incon￿ls1¢nkIcS or appareni maicrial Inis51aleni¢Dts. w¢ dfL' rL'4uircd io dL•ILrmine wheiher ihi5 give5 ri5¢ to a moi¢rial missiaicmeni in the rinancial siai¢m¢n15 Ihemselv¢s. If. bas¢d on Ihe WOTk we have performed, we ron¢lude ihai ihere t5 a malerial mi551aiement ofthis oiher information. we are r¢quir¢d io report ihal fact. W'e have noihin& to repon in ihis regard. 11gtler4 on which we Are required to report b) eireption L haiL noihiiigi 11) report iii re5p¢LI iTrf lh¢ li)Ilc)tsinb nidiiers where the Chari15e5 IAccounts and R¢portsl Regulations ?008 requires us 10 repon io you if. in our opinion.. the iiiforniation given in the Rcport of the Trustees is inconsisieni in any malerial re5peci with the financial siaiemenis: or surfiLieni accouniiiiy records have not b¢¢n k¢pi: or the fit)art¢ial siai¢menis are noi in agreement Mith the a¢¢ouniing re¢oTds and retum5: or we have not received all ihe information and explanations we require for our audit. Pa¥e 5 Report of the Indep¢nd¢ni Auditors io the Trustees of DAl%leish Trust Kespollsibilities of tru5tee5 As ekplained more full) in the %thiement of Trusiees, Responsibilities. the trustees are responsible for the prepaTalitsn of the financial statemenis w'hich giTre a Irue and fair view. and for such internal control as Ihe irustees deierniine is necessary io enBble the preparation of financial 5Tal¢tnenis tha¢ are free from maierial misstatement, wheiher due 10 fraud or em)r. In preparing the financial siaiemenis, Ihe trusiees are responsible for assessing the charity's ability to continue as a 80inB concern. disclosing. a5 applicable. Tnalters related 10 Boing concern and using the goingi concem basis of ac¢ouniing unless ihe irusiees ¢iiher intend lo liquidate Ihe charity OT lo ce&se operations, or have no realistic aliernaiive bui io do so. Our r¢sponsibilitieg for the audit of the financial slalements -'c hai'e bLcn appointed as audiior5 uiider SL'Liion 144 1)1'ihe Charities Act ?01 l and r¢port in a¢cordance with the Act and relevani reyulaiions Jnadc or having efle¢i ihereunder. Our objectives are 10 ob¢ain reasonabl¢ assuran¥¢ aboui wheiher the financial 51atem¢nis as a wholl ar¢ fr¢¢ froin material mi5siatemeni. wheiher due io fraud or error, and 10 issu¢ a Report of tlie Independent Audiliirs thai in¢lud¢s our opinion. Reasonable assurance is a higTh level of assuranLe. bui is noi a guarani¢c ihai an audit conduLled i accordance wilh ISAS IUKI will always dele¢¢ a maicrial missialemeiii ￿hen il exists. Mis51aiemeni% ian arise from fraud or error and are considered malerial if. indiTriduall) or in the agbyr¢gtrai¢, Ih¢y ¥ould reasonably be e¥peLi¢d io influence Ihe economic decisions of us¢rs taken on the basis of these finAncial Siaiemenis. The exien¢ io which our pro¢edures are capable of deieclin¥ irre¥ulariiies. including fraud is detailed below.. We obtained an understanding of the le¥al and regulaiory frameworks thai are applicable ¢0 the Charily and dtiermined Ihai the mosi si&tnifiLanl ar¢ ihose thai relaie 10 Ihe ("h8riiies Aci 90 I l aiid Charilies SORP as ihey dir¢cily impacl WAY thc eniit), conducis lis 8llAirs and presents informuiioii in 115 finunrial siai¢m¢nis. l e ass¢ss¢d Ihe risks of maierial nii551aiLinenl in re5peLI i)f frAud by makinbi enquiri¢s of manabTLmeni &nd Ihose charged with ¥ovemance. The audii ieam disLu5s¢d and iden¢ili¢d panilular ar¢as thai were SU5Lepiible 10 misstaiement as pan of Iheir fraud dislussion. Llasd on Ilie Tesulis of our risk. ass¢ssin¢nl we d¢SlbTn¢d our audii pfL?cedures io ideniif), nt)n.Loiiiplian¢e with such laws and regulations id¢niifi¢d above and made enquiries of n)ana¥iemeni and Ihosc char￿ed with ¥i)iernancc. 11¢ lorro￿rated our enquiries Ihrou¥h the review ol. appropriaie do¢uinenlation. ￿,¢ did not find any coniradi¢loTy e¥'iden¢e. Il'e considered Ihe risk of fraud IhTou¥h managemeni ov¢rride artd in response we incorporatd ieslin¥ of manual journal eniries. boih during the Jear and ai Jear end, inio L)ur audii approach. Based on the r¢sulis of our risk a55t55nicni w¢ de5i¥ned our audit procedure5 10 identify and address material missiaiemenls in relation io fraud in rclalion to the p055ibiliiy of Irauduleni or Cornipi payments ¥iven ihe size of the eniity Ajd the limiiaiion on ihe segre¥alion of certain dutle5 'c incorpi>fklted ll13 L.liillctll lif uiiprcdl¥iubili¢) iii ihi >¢l¢¥llOlI ol-thr na¢ure. liming and extent of our oudii procedures. A furth¢r description of our responsibilities for the audii of the financial slalemen15 15 loeated on ihe Financial Reponing (-ouncil's wcbsit¢ at www.frc.org.ubaudiiorsresponsibilities. This descfipiion forms pan gfour Report ofihe Independeni Auditors. Page 6 Report orth¢ Ind¢p¢ndent Audiiors to the Trustees of Dglglei$h Truil 115e of our report This rewrt is made solely to the chariiy's trusiees. as a body, in aLeordance with Part 4 ofih¢ Charilie5 IA¥ic)unis and Reports) ReBulalion5 ?008. Our audit work has been underthken so ihai we mibjhi slate io the charit) s trustees those matters we ar¢ r¢quired 10 siaie io Ihem in an audiloT5' report and IiiT no other purpose. 'fo the fullest exteni permitted b} law, we do not aLcepl or a55urne responsibilil>' lo anyone other than ¢he Lhariij and the charity's trustees a5 a tx)dy, for OUT audit work. for this report. or for ihe opinions we hai'e formed. Fuller Spurlin Siaiuior). Auditors Mill House 58 Guildford Sirtti Chensey Surre KT169BE Dale.. 12 Page 7 Dgl%leish Trust Statement of FinJn¢i41 A¢ti%itie5 Tror'fhe l'ear F.nded £ April 2024 5.4.24 Unresiricied fund 5.4.23 Total funds Note5 IYC'OIIE ..IYD LNI)OW.%1F￿Ii TS FROM Donations and lebaLie5 1.270,512 804.899 Investment in¢ome 66,780 *8,488 Total .J37,•9? 833,387 F.XPF.%4DI'fi'RF. OTr1 ('harit#lil¢ #¢tl%iile8 Charilahle CJov¥rnAnc¢ 24().789 183,667 •6S.06? 194,-311 Nei gainslllossesl on inveslments 4.10,93.5 ??8.01.11 ET INCOME ,503.16.8 411,06? REI'of*('ILIA TI()N (}￿ b IINDS Total funds bry)u¥hi forward 3.413.764 3.00? 70! TOTAI. FIINDS C',IRRIV.D TrORII'.4RD 4.910.9?9 1.41.3,764 The notes lorm part of ihese financial statement5 Page 8 D•l¥l¢i￿ Trusl B*knn£e Sheet 5 April 2024 5.4.24 UTWtstricted nd 5.4.23 ds Notss FIXED ASSETS Invc5tnKnts 4.744.444 3,327.458 CURRENT ASSETS C85h al bAnk 175.485 89JthS CREDITORS Amoun¢$ falling due wlthin on¢ year 10 13.0(Kl} 3.0001 NET CURRENT A&SETS 172.485 TOTAL ASSETS LESS CURRENT LIABILITIES 4,916.929 3.413.764 P4ET ASSETS 4916929 3413764 FUNDS UnrtStrbC￿ fvnd¥ 4916929 3413 764 TOTALFUNDS 4916929 3413.764 IDan¢ ments ￿Te appmv¢d by the Board of 4ttd wih0ri3¢d for isgue tsn . wer¢ si￿d on its behalf by.. Mr M J Dal8lci - Tntstee The no￿ fonn pthof thes¢ financi￿ swemefits Pa8¢ 9 Dalgleish Trust Cash Flow Statemcnt or'l'he l ear F.nded.q April 2024 5.4.?3 Noies Cash IIow5 frorn opernting *¢tivities Cash generaied from operations 1.07? ?30 639,195 Net cash provided by tsperating activities 1.07? ?30 6.39,195 C'#$h llow$ from invt$ting 4cti%iti¢s PurLhast of fixed a55¢1 inN'esimet)¢s Sale of fixed asset inve5tn)en15 13.??4,?.191 ? •.18.188 11 •3? .f791 6_14.441 Nei cash vsed in invesiing ￿lIvi11e5 986,0511 $98,138) C'hAnge in cash #nil cash equlvalenis In the reportin% I￿rIO{l C'osh #nd ¢4¥h ¢qUi%Alenis fit the beglnnlng of ihe reportin% period 86,179 89,.706 C cish c4ui%'Altni$ Ai ihe end or the reportin% i)tri 175 485 89..106 The noies form port of these financial staiemenls Pag¢ 10 Dal%leish Trust Tr4otes to the C'ash Flow Statement For The I'e#r Ended 4 .4pril 2024 RECONCILIATION 0>" NET INCOfvIE I'O YL'I-CASII FLOW FRO%1 OPERIITING ACI-II'ITIES 5.4.?4 Net inconie for the reporting period la5 per the State￿ent of Financbal Aclivities) A(Iju51men15 for: l(iainlilosses on invesimenis Increase in ¢r¢diiors 1,503.165 411.062 1430,9.351 *!8,013 i?0 Net cash pro>ided by operations 1.07? ?30 6.39,195 ANALI'SIS OF C'II,INGFS IT* NET FIINDS At 6.4.23 Cash flow Ai 5 .4.24 Ye¢ Cash Cash at bank 89.306 86.179 175,485 89.306 86.179 175,485 TotAI 89.306 86.179 175.48.5 The notes fomi part of these financial statetnent5 P8¥¢ 11 D4lgleish Trust ote5 to the Financial StateMents For The l'ear Lnded S April 2024 ACCOI'PITING POLICIES Ba515 of preparing the finincial statements The finan¥ial %iaiemenis L)f the ¢harilK. which is a public benefii ¢n¢iiy under FRS 10? have been pr¢pared in accordance wilh ih¢ ChaTlties SORP IfrRS 10?) 'AcrounlingT and Rewirting by Charilies.. Siaienicni of Recommended Practice applicable 10 charitie5 prepariDg their accounts in acciirdance with the Financial Reportlllb Standard applicable in the UK aiid Republic of Ireland IFRS 10?) leffeLlive l Januar) ?0191'. Financial Reponing Siandard 10? 'The FinanLial Reporting Siandard appliLabl¢ in the UK and Republic of Ireland, and the Chariiies All ?01 l. The financial siatemenis ha¥e b¢¢ii pr¢pared under the hisloriLal ¢051 ¢onveniion, wilh the excepiion of invesimenis which are in¢lud¢d at mark'et value. as rnodifjed by the revaluaiion of¢¢rtain ass¢is. All income is recognised in the Statement of Financial A¢¢iviiies once ihe chariiy has eniiil¢meni 19 the funds, il is probable that ihe income will b¢ r¢c¢ived and ihe pmounl can b¢ m¢95ur¢d r¢liably. EAI)endilure Liabsliiies are reLobTrii¢s¢d as e¥peiidiiure as soon as ther¢ 15 a ILgial or LLinsiruLliW¢ oblibjaiion ¢oniniiiiin&y Ihe charity io thai expendiiure. it is probable thai a tTan5fcr of ¢run()iiii¥ b¢nefiiS will bi r¢quir¢d in seiilenieiii and the aniouni of the oblib?alion can be rneasured reliabl). l.'¥pendilure is ALC()unied lor on an a¢iru4ls basis and has been classified uiider headinB5 thal ab¥rebTale all ¢051 related to the LaiL¥or)'. 11.'h¢r¢ Cosis cannoi b¢ dir¢LIIy aiiributed io particular hcadings they have been allo¢Ai¢d io a¢iiwiii¢s on a basis consisieni with the usc of rcsourcc5. Granis Iin¢red subjeLI l() ¢(>ndiiii)ns whi¥h have noi b¢¢n In¢1 ai IhL' y¢ar eiid dale are noled a5 a ci¥mmiinieni bu¢ not acLrued as r¥pendiiure.li.'here uncondiiional granis are otTer¢d. Ihis is a¢cN¢d as soon a5 Ihe recipieni is notified of the grani. T9xailon The Lharily is exempi from lax on lis charitable aciivities. und #¢countin% Unr¢51rici¢d fund5 ¢an be used in accordance wilh the charitable objectives al the dis¢relion of the trustees. Re51rictcd fund5 can onlj be used for partiLular resiri¢ied purposes within the objccls ol. the charity. Resiriciions arise when sp¢¢ifi¢d b) the donor or when funds are raised for partiLular r¢striLi¢d purposes. Further explanaiion of the nature and purpos¢ of each fund is included in the noie$ 10 Ihe financial slalemertl5. Inie$tmentS In¥esin)¢nts are Tecognised initially al cos¢ or donal¢d value received. Subsequenily they are measured at fair value with chan¥¢s r¢ro¥ni5ed in the statement offinancial aclivilies. C*5h at bynk Cash ai bank includes cash and Short term highly liquid investmenis with a short maturity C reilitor5 Creditors and pro%'isions ar¢ reci)gnised wheTe the chariiy has a preseni obligation re51111ing from o pasi event Ihal ￿111 probably result in lh¢ Iransf¢r of fund5 10 a third partj and Ihe amouni du¢ 10 settle the obli¥aiion can be m¢a5ur¢d or esiimaied reliably. Crcditor5 and provisions are normally recogni5¢d al Iheir settlement amount after allowin8 for any Irade discounts due. Debtors All debiors are recognised once the charity has enlitlemeni ¢0 th¢ funds. hi is probable that Ihe income will be received and the amoun¢ Can be measured or estirnaled reliably. Page 12 ¢ontinued... Dalgleish Trusl Tr40tts to the Financi41 Stgtements- continued For I'he l'ear Ended 4 ,Ipril 2024 DOliATIOTriS AND LEGACIES 5.4.13 Donations Giftaid 1 ?25.512 45,000 779.-38? ?5,517 1 ?70.$1? 804.8 INI'LS'I'￿IE1T INCO￿lE 5.4.?4 5.4.?3 Investm¢ni in¢ome 66.780 ?8,488 CH.4RITABI.E ACIIN'ITIES C'OSTS Grnni funding lif activities (see note cosi% lsee rbolc 61 Toials Charitabl¢ GowemanLe 149.789 ?49.789 1.S.773 1.S.273 ?49.789 GRANTS PAI'ABLE Chariiable 249.789 18.1.()67 The total grants paid to in51ilulion5 durin8 the year Nas as follows.. 5.4.?4 Grants 10 charities uiidcr £ I 1.000 k'vxJslvv¢ Lc¥al I'vmiiiuiiiiy Inieresi c'ornpany Intemaiion81 Res¢ue Commiltee UK ?49,6?0 151.667 15.000 15.000 ?4y.6!0 18.3.667 The lolal number of graiils paid to inslituiions durinb? ihe )ear aniounled lo 74 1?0).1 .31 i. More details surrounding grant pa>menis are ¥iven in the Trustees report and in the information on Ihe next page. The total 8rant5 paid io individuals during the year was as follows.. 5.4.?4 Grdnis to individua15 under £5,000 169 The total numb¢r of 8ran15 paid 10 individuals durins the year amounied lo 1 1•023 nil) Pa8e 13 niinued... Dalglei5h Tru$t otts io rhe Financig15tatement5- continued For The I'e#r Fnded S April 2024 GRAliTS PAI"ABLE- conttnued The entllies tha¢ were supported during ihe year were.. I'haril> Alzheitiier's Society A5PiTe Oxford5hire Community Asihma and Lung Bart5 Charity- Income Baiien ChArili no 19664$ Il'ebsile s.':.1￿ww. im ireoxfordshire.or -1•67.10 ww 11ty563 1084908 hit S'.11￿w￿.bartsCharil Ilwww.bdfa-uk.or i Iblood Blood Cancer Uk Briiish So¢id>' for Surger) of th¢ HaDd 1603) Ancer.or'. kl •68.196 htl 5'.liwww.b49h. Campaign for Better Transrrt)rt ancer Research LK Cardiac Risk in Ihe Youn 11019?9 1089464 1,0.10.84S NA rres arLhuk.or alh} Buckle Cherry Trees Chess in Schools and Conimuniiies CPRE Naiional CPRE Oxlordshir¢ Desibinabilily Dibtniiy ('hi)ILe in Dyinjj Emmau% Oxfi)rd Foundaiion Human nature 800,1?? s'.liwww. 108968fj r¥'.Lir ? ukl 1093081 9.1.3,9.1* CLG: 445•809 1066618 'ilwww.di' 1,095,94? CIC.. I ?0$2097 iir-h-n. Foxglove Freedom Kit Bags Homeless O¥fordshire Hope W'orldwide luriioii Slandal Fund Hubbub .I1w￿W fo¥ 1173656 ty97806 1045930 1199.195 rncIc550¥1ord5hire. hit 5.'1:'Mw￿.hil kl 1148700 htl 5'.IlWW￿. hit 5'.Ilwww.iiisidL .JWWW.ins ire-loundaiioii.or b.or .U￿L￿nIa¢ Inside Ju51ice Inspire Foundation Lepra Mok¢ Them Smile Medical DeieLiion Dog5 Money and Mental Healih Polic), 11781.10 96?84 ra 1150013 htt 5.'limak h .1 ?4,533 htt s'.Ilwww.m Icctiondo 1166493 hit s'.Ilwww.mo ML.LTIPLE SCLEROSIS SOCIETY Music in Secondary Schools My Death. My D¢¢ision openDeinocra¢y Oxford Mutual Aid Oxford PhilhartnoniL Orch¢sira 1139?57 hit s'.Ilwww.mss .or hit s.'liwww l.or dcaih-ni NA cniocraL '.neb 1?84?725 1084?50 5.':'ioxfordmuiual id.or s.-IiL)xford Iiil.Ivrn/ xford- hilhaimu ian Page 14 continued... Dalgleish Trust Note5 to the Financbal Statemenis- coniinued For The l eAr Ended S ..Ipril 2024 GR.4NTS PAI'ABLE- continued ChArli)' Paiii Cone¢rn Parentin¥ Menial H¢alih Parkinson's Diseas¢ So¢i¢ty ChAritv No ('0?.3S$9 11880.16 Ileb51te ainconceTn.or 11 s'llwww. areniin lnenlalhealih.or ?$8197 I 'llwww rk'insons.OT .uklabo 11 $20.1? kl RepL)rters Il'iihoui Border5 RNLI 343684??100041 ?0960.1 Ross¢ndale Trusi Samariians S¢nse about S¢i¢n¢¢ Sepsis RLsearch Shine 1146771 I s'.Ilrossendaleirust.or s..IIwww.5amAri hit s.'Ilsen5e#b()uisLienie.o •194.3? 1146170 SC049.199 ?49318 'JIWw￿.shIn Shinule5 Support IH V AI sI￿h¢savers Th¢ .40rtic Diss¢ciion C'hariiable Trust The l.eprvs) Mission Tim H¢nman foundation T(xi15 for Self RLlian¢c Turkn Ghana ?91617 or ?07,544 11 s.'Ilwww. 11914?0 ion 1,040..7?7 1161964 11 s'.lJWWM.le on #i ?80437 119041? 1110887 1ww￿.tUrbO hana.OT UCARF (Oxford) Village by VillA¥¢ I'aierHarvesi Il'esi African Squadron Memorial Ilppeal 11.'heely Boai Tru51 11 ..Ilww'w.u are.L 177464 NA Toi>dfunder. ?92?16 hii i'.Ilwww.IvheL.I ,boals.Iir Pa¥e 14 ontinued... Dalgleish Trust otfs lo the Finan¢ig1 %tgtements- ¢ontinu¢d For The l'ear Fnded 4 ,Ipril 2024 SLPPORTCOSTS Gov¢man¢e COS¢5 Gow¢manie 15,!73 Support cost5. included in the above. are as follow5.. 5.4.?4 5.4.?3 TOMI Gov¢mance Auditors, reniuneraiion Inv¢simeni mana¥emeni fees -1.000 3,000 7.64$ 1.S.?73 TRIISI'LL5' RL.11 I'N LRATION AND Bb'NL Tr I'I'S There were no ¢rusiees' remuneraiion or other beneliis for the year ended 5 April ?0?4 nor for the year ended J April ?0?3. Trusttes, expen5e5 There were tx) INsi¢es' expenses paid for Ihe year ¢nd¢d.S April ?0?4 nor for Ihe year ended S April •O*I. C'O.M P,IRA'I'II'L4i FUR'I'IITr. S'I'ATTr',M Tr-Tr4-r OTr Tr1Tr4AliC'IAI. ACTI%'ITITr' Unrestricted fund Donations and legacies 804,899 Inves¢m¢ni income 78,488 Total 8.33.387 ENPE)DITIIKE ON Ch4rit4ble ictil'ilies Charitable Governance 183,667 10,64.f Tot81 194.31? Net gainsiilossesl on investments ??8.0131 NF.T IYC.'OIIE 411,06? RECOJCILI.4TION OF FI"YDS Toial lunds brought lon%ard 3.002,702 TOTAL FIINDS C",IRRIED FORW'ARD 3.413.704 Page 15 Continued... DJ)Igleish Trust Note5 to the FIn￿n(la1 Statemeni%- continued For The I'egr Ended S April 2024 FIXED ASSET IN1'EST￿IEyTs Shares Other 4.74? 366 3,307,358 25,100 4,744.444 3,-3?7.4f 8 Additional infomaiion as follows.. Li51ed inv¢sim¢nis I,ARkTr.T 11A1.I'E Al 6 .4pril 2023 Addiiions Disposals Refvaluations 3.-10? 158 3.??4.?.79 ? ?1$ 1661 4.10,9.14 Ai S April 10*4 4,74?.366 NLT B()()K I',ILIIE Ai S .,Ipril 7014 4,741.366 Ai S April 20?3 -I,.10?.3.58 Included above were investment asseis held outside ihe L1K al Ith April ?0?4 amountin￿ 10 £1,604.143 The original ¢os¢ ofinve51m¢rtl JS5ets held at Sih April ?0?4 amounted 10 £4..350.?67 Invesimenis Ineiiher lisled nor unli51edl were as follows.. 5.4.14 5.4.?3 Cash OT C'ash ¢qulvalenis ?.1178 Page 16 continued... Dalgleish Trust ote5 to the Financill StJtcm¢nts- continued l or I'he l'ear Fnded 5 .4pril 2024 10. CREDITORS: AMOI'.NTS FALLIYC DI',E II'ITHIY OliE I'EAR 5.4.?4 5.4.23 Other creditors 3.000 MOI'EMENT IN FIIP*DS mo¥em¢ni in funds At 5.4.24 Ai 6.4 73 [Inrestricted fund5 Gen¢ral fund 3.413,764 1.10.1.16.S 4.916,919 TOT.4L FI'NDS 3.41.1.764 1 50.1.165 4.916.9•9 Nel moverneni in funds. included in ihe Above are as follows.. InLoniing resc)uries ReSOUTI¢S e¥peiided GAin5 And Movement in funds Ilnre%trlcted funds GLIiLral lund 1.337.29? 1?65,06? 430,9.15 1.503.165 I'OTAL TrII%DS 1,3.37.?9? ?64 06? 1 430,9.15 I qO.1.165 c.omparotl￿¢s for rnovemeni In funds Nei movement in funds A¢ 5.4.23 At 6.4.?? Ilnr¢¥irl&i¢d funds General I'und 3.00? 70* 411.062 3.413,764 TOT AL b IIND5i 3.00? 70? 411,062 3,413.764 Compardtiv¢ net movement in fund5. included irt the above are as follow5.' Incornin8 resources Resi)ur¢es expended Gains and 1055es Mov¢ment in fund5 [Inrestricted fund5 Gen¢ral fund 833.387 1194.31?) 1228.0131 451.06? TOTAL TrIINDS 83.3.-?87 194,31• 1?8,013 411,06? Page 17 coniinued... Dglgleish 'frust Yoie5 to the Finsnciil State￿ents- eontinued For The l e#r Lnded 5 .4pril 2024 l2. RELATED PARI'I. DISCLOSI'RES During th¢ year the tru5(ees donated shares and cash amounting to £1 ?25.4901202? £779,362). Page 18