THE ALA GREEN CHARITABLE TRUST
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The ALA Green Charitable Trust
Financial Statements for the Year Ended 10 January 2024
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lo477￿32-I133642￿3

THE ALA GREEN CHARITABLE TRUST
ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR
ENDED 10 JANUARY 2024
CONTENTS
Page
Officers and Professional Advisers
Trustees, Report
24
c)
Trustees. Responsibilities Statemenl
Independent Auditor's Report
Statement of Flnanclal Activilies
Balance sheel
10
Cash flow statement
Notes lo the Financlal Slalements
12-16
10-87790032-11336425-3

THE ALA GREEN CHARITABLE TRUST
OFFICERS AND PROFESSIONAL ADVISERS FOR THE YEAR ENDED 10 JANUARY
2024
Trustee and Chief
Executive
Anthony John Green
Trustees
The Honovrable Yorke Joseph John Ealon
Angela Judith McAleer
Anthony John Green
Andrew James Green
Registered and principal Addleshaw Goddard LLP
office
One St Pelerfs Square
Manchester
M2 3DE
Registered charlty number 1151195
Auditor
Royce Peeling Green Limited
The Copper Room
Deva City Oflice Park
Trinity Way
Manchester
M3 78G
Accountant
Addleshaw Goddard LLP
One Sl Peler's Square
Manchester
M2 3DE
Investment managers
Brown Shipley
3 Hardman Street
Manchester
M3 3HR
Bankers
Coulls & Co
440 Strand
London
WC2R OQS
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THE ALA GREEN CHARITABLE TRUST
TRUSTEES. REPORT FOR THE YEAR ENDED 10 JANUARY 2024
The Trustees present Iheir Annual Report on the affairs of The ALA Green Charitable Trust (Charity), together with
the linancial statements and ALtdilor's Report lor the year ended 10 January 2024. The fir)anGial statements have
been prepared in accordance with Ihe accounting policies as set out in nole 110 the financial slalemenls and
comply with Ihe Charity's trust deed, Ihe Charities Acl 2011 and Accounting and Reporting by Charities- Slalement
of Recommended Practice 2019 {SORP) {effeclive 1 January 2019) applicable lo charilies preparing their financial
statements with the Financial Reporting Standard 102 applicable in Ihe UK and Republic of Ireland.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charity is consliluted under a Irusl deed daled 10 January 2013. 11 is a regislered charity no. 1151195.
The business of the Charily is conducted Ihrough a series of Trustees, meetings. where Truslees oversee the granl
making aclivilies, ensuring that Ihese conlinue lo support a wide range of organisalions throughout England &
Wales. Trustees are responsible for controlling expenditure and also for Ihe inveslment and reserves policies and
with any associaled decisions.
The Trustees who have served during the year and since the yeaT end are sel oul on page 1. Truslees are
appointed by the Selllor during his lifelime and Ihereafler will be appoinled by resolution of Ihe Trustees in
accordance with the Irusl deed. No Trustee had any financial inlerest in Ihe Charity in the current or prior year.
Thus far the Trustees, other than the originaling Trustees, have been appointed on the basis of a long-slanding
knowledge, shared by the existing Trustees, of the appoinlee in relalion lo her or his integrity and probity and
proven record in herlhis chosen professional career.11 is expected that the policy allaching lo appoinlmenls will
continue in that vein. The background ol each appointee is such Ihal formal training is not required. There are no
formal induction activities undertaken for each newly appointed Trustee.
The Trustees consider the key managemenl personnel ol the Charity to be Ihe Board of Trustees. All Iruslees glve
their lime freely and no Iruslee remuneralion or expense reimbursemenl was paid in Ihe year {2023'. £nil).
Addleshaw Goddard provide Ihe Trustees wilh legal and adminislralive advice and charge Ihe charity accordingly
for the lime spent.
OBJECTIVES AND ACTIVITIES FOR THE PUBLIC BENEFIT
The Charily has unreslricled objects lo apply the Gorpus and income for all purposes which are charilable under the
laws of England and Wales from lime lo lime. Subject lo any designation or reslriclion which mighl be allached to
any sum received by The Charity lo be applied in implemenlalion ol ils objecls, il is Ihe policy of the Trustees lo
apply the income stream of The Charily to a broad range of charilies bul in particular charities operaling throughout
England & Wales.
The Trustees measure success In achieving the Charity's aims by reviewing Ihe level and lype of granls awarded
each year.
In selling their objectives and planning their services. the Trustees of The Charity have given careful consideration
lo the Charity Commission's general guidance on public benefit and furthers ils charilable purposes for the public
benefit through ils grant making policy which aims at:
Conservation and Ihe environmenl. wilh particular regard to forestry,.
The provision of education lo children in England & Wales.,
0.1
Holidays for under privileged children.. and
Holidays for children and adults who are full-lime carers.
ACHIEVEMENTS AND PERFORMANCE
The Charity has awarded granls of £478.97712023.' £486,041) in Ihe year lo organisalions in line wilh their
objectives. Surplus funds continue to be invested with Ihe aim of generating additional income lo be used for granl
making activities as oullined above. All grants awarded are in accordance wilh furthering the charilable objectives of
Ihe Charity.
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THE ALA GREEN CHARITABLE TRUST
TRUSTEES. REPORT FOR THE YEAR ENDED 10 JANUARY 2024
FINANCIAL REVIEW AND INVESTMENT POLICY
The results for the year ended 10 January 2024 are sel oul in the Stalement of Financial Aclivilies on pa9e 9. This
shows lolal expenditure before net losseslgains on inveslments for the yeai of £507,098 (2023.. £517,603J- Total
income increased to £674,054 from £660,611.
The closing nel asset posilion has decreased lo £6.582.141 {2023: £8,221,753). A decrease in investment value of
£1.806,568 was recorded in the year (2023= increase of £83,543).
There are no reslrictions on Ihe Charily's power to invest. il is Ihe policy of Ihe Tfuslees lo manage the corpus of
The Charity on Ihe basis ol a relalively low level of risk, balancing Capilal growth and income requirements in order
lo sustain the corpus in the long lerm and to provide an adequate reliable income slream to serve Ihe charitable
purposes on a day lo day basis.
The Trustees adopt a responsible investment approach. From an inveslment perspeclive. the Trustees, priority is lo
generate a risk-adjusled return that will support the activities of the Trust over the long lerm while ensuring, where
possible, Ihat the capital is invested responsibly and sustainably.
PROCEDURES AND POLICY FOR GRANT MAKING
The Trustees meet periodically to consider whal grants they will make and to review any feedback Ihey have
received. Grants are only awarded upon agreemenl by Ihe Trustees and all successful recipients must meet the
speclfic objectives of the Charily.
Though the Trustees make some grants with no formal applicalion, they normally ask invited organisalions to
submil a formal application saying how the funds would be used, whal would be achieved. and providing references
where appropriale. The Trustees have a policy. which is communicated lo all beneliciaries, Ihal Ihey only make
grants that meet the conditions specific within Ihe final offer letleT approved by Ihe Trustees.
RESERVES POLICY
It is the policy of the Charity lo maximise unreslricled funds, which are the free reserves of the Charity, lo ensure
sufficient funds are available lo cover awards payable, support and adminislralion costs for Ihe foreseeable future.
There are no restricted reserves held al present, unrestricted reserves carried forward in lo 2024 amounted lo
£6,582,141 12023.. £8,221,753>.
RISK MANAGEMENT
The Truslees have considered the operalional and business risks which Ihe Charity faces and confirm Ihal they
have eslablished systems to miligale the significant risks. The principal risk faced by Ihe Charity is volatility in the
value of inveslmenls held which could expose Ihe Charily lo loss of income The Trustees work closely with the
inveslmenl managers and the inveslment reports are closely monitored lo track fluclualions and to ensure
investment decisions are in line wilh Ihe objeclives of Ihe Charily.
PLANS FOR THE FUTURE
The Trustees intend to continue providing awards in a similar way lo the recenl years. continuing Ihe emphasis on
charities operaling mainly in England & Wales in line with Ihe objeclives of Ihe Charity.
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RELATED PARTIES
The Trustees are required to disclose all relevanl inleresls and, in accordance with the Charity's policy. withdraw
from decisions where a conflict of interest arises.
GOING CONCERN
After making enquiries, the Trustees have a reasonable expeclation Ihal Ihe Charity has adequate resources to
continue in operational existence for Ihe foreseeable fulure due lo level of net assets. The Charity has no immediate
requirement lo use ils inveslmenls and has minimal overheads and governance costs. The charilable objects are
met through the making of donations which are agreed periodically throughout the year, are intended lo match the
1047790032-1I33642&3

THE ALA GREEN CHARITABLE TRUST
TRUSTEES. REPORT FOR THE YEAR ENDED 10 JANUARY 2024
income, and there are no on-going commilments lo pay future donalions. Accordingly they continue lo adopt the
going Goncern basis in preparing the financial statemenls.
POST BALANCE SHEET EVENTS
There have been no posl Balance Sheet events which would materially impacl Ihe financial slatements as
presenled here.
AUDITOR
Royce Peeling Green Limited have expressed their willingness to continue in office as auditors and appropriate
arrangements have been pul in place for them lo be deemed reappointed as auditor.
The Trustees, Reporl was approved by Ihe Board and signed on ils behalf by..
TheH
able Yorke Joseph Eaton - Truslee I￿ liolJ4
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THE ALA GREEN CHARITABLE TRUST
TRUSTEES, RESPONSIBILITIES STATEMENT FOR THE YEAR ENDED 10 JANUARY
2024
The Trustees are responsible for preparing the Truslees, Reporl and Ihe financial slatemenls in accordance with
applicable law and United Kingdom Accounling Standards (Uniled Kivlgdom Generally Accepted Accounling
Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland"
The law applicable lo charities in England and Wales requires Ihe Irustees lo prepare financial slalements for each
rinancial year which give a true arsd fair view of the stale of affairs of the Charily and of the incoming resources and
applicalion ol resources of the Charily for that period. In preparing Ihese financial stalements, the truslees are
required lo..
select suilable accounling policies and then apply Ihem consislenUy-
observe the methods and principles in the Charity's SORP;
make ludgments and eslimales Ihal are reasonable and prudent:
slate whether applicable accounting standards have been followed; and
prepare the financial slalemenls on the going concern basis unless il is inappropriale lo presume that the
Charily will continue in business.
The Trustees are responsible for keeping proper accounting records Ihal disclose with reasonable accuracy al any
lime Ihe financial position ol Ihe Charity and enable them to ensure that the financial slalemenls comply with the
Charities Acl 2011 and Ihe Charily (Accounls and Reporis) Regulations 2008 and the provisions ol Ihe Irusl deed.
They are also responsible for safeguarding the assels of the Charity and hence for taking reasonable steps for the
prevenlion and detection of fraud and olher irregularilies.
The Trustees are responsible for the maintenance and Integrity of the Charily and financial information included on
the Charily's websile. Legislation in Ihe Uniled Kingdom governing the preparation and dissemination of financial
slalements may differ from legislation in olher jurisdictions.
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THE ALA GREEN CHARITABLE TRUST
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ALA GREEN
CHARITABLE TRUST
Opinion
We have audiled the financial stalemenls of The ALA Green Charilable Trust (Ihe 'charity') for Ihe year ended 10
January 2024 which comprise the slalement of financial aclivilies, the balance sheet. Ihe slalemenl of cash flows
and the notes lo the financial slatemenls. including significant accounting policies. The financial reporting
framework that has been applied in their preparation is applicable law and United Kingdom Accounling Standards,
including FRS 102 The Financial Reporling Standard applicable in Ihe UK and Republic of Ireland {Uniled Kingdom
Generally Accepted Accounting Practice).
In our opinion, the financial stalemenls:
give a true and fair view of the slate of Ihe Charity's affairs as al 10 January 2024 and of ils incoming
resources and application of resources, for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepied Accounting Practice.,
and
have been prepared in accordance wilh Ihe requirements of the Charities Act 2011.
Basls for oplnion
We conducted our audit in accordance with International Slandards on Auditing {UK) {ISAs IUKI) and applicable
law. Our responsibililies under those slandards are lurther described in the Auditor's responsibilities for the audit of
the financial slalemenls section of our reporl. We are independenl of Ihe charity In accordance wilh the ethical
requirements that are relevant to OUT audit of the financial slalemenls in the UK, including the FRC'S Elhical
Slandard, and we have lulfilled our olher ethical responsibilities in accordance with Ihese requiremenls. We believe
Ihal the audit evidence we have oblained is sufficient and appropriale to provide a basis for our opinion.
Con¢luslons relating to golng concern
In auditing Ihe financial slalemenls, we have concluded Ihal Ihe trustees use of Ihe going concern basis of
accounting in the preparation of the financial slatemenls is appropriale.
Based on the work we have performed, we have nol idenlilied any material uncerlainlies relating lo events or
condilions that, individually or colleclively, may casl significanl doubl on Ihe charily's ability lo continue as a going
concern for a period of al least Iwelve monlhs from when the financial statements are aulhorised for issue.
Our responsibilities and the responsibililies of the trustees wilh respecl lo going concern are described in the
relevanl sections of this reporl.
Other informatlon
The other informalion comprises the informalion included in Ihe annual report other than the financial slalements
and our audilor's reporl Ihereon. The Iruslees are responsible for the other information contained within the annual
report. Our opinion on Ihe financial slatemenls does nol cover the other information and we do nol express any
form of assurance conclusion thereon.
Our responsibility is to read Ihe other information and. in doing $0. consider whelher Ihe other information is
materially inconsistent with Ihe financial slalements or our knowledge oblained in the course of the audit, or
otherwise appears lo be materially misstated. If we idenlify such material inconsislencies or apparent malerial
misslatemenls, we are required lo delermine whelher this gives rise lo a material misstatement in the financial
statements themselves. If. based on the work we have performed, we conclude that there is a material
misstatement of this other informalion, we are required to reporl Ihat fact.
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We have nolhing to reporl in this regard.
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THE ALA GREEN CHARITABLE TRUST
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INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ALA GREEN
CHARITABLE TRUST
Matters on which we are required to report by exception
(-)
We have nothing lo report in respect of Ihe following matlers where the Charities Acl 2011 requires us to report to
you if, in our opinion:
the information given in Ihe financial slatemenls is inconsistent in any malerial respect with the Iruslees, report;
or
sufficienl a¢counling records have not been kepl,. or
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the financial slalements are nol in agreement wilh the accounting records; or
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we have not received all the informalion and explanations we require for our audit.
Responsibilities of trustees
As explained more fully in the stalemenl of trustees, responsibilities, the Iruslees are responsible for the preparallon
of Ihe financial slalemenls and for being salislied that they give a true and fair view, and for such internal control as
the Iruslees determine is necessary lo enable the preparation of financial statements that are free from material
mlsslalemenl. whether due lo fraud or error.
()
f)
In preparing the financial slalements, Ihe Iruslees are responsible for assesslng the charily's ability lo continue as a
going concern, disclosing, as applicable, malters related lo going concern and using the going concern basis of
accounting unless the Iruslees either inlend lo liquidale the charily or to cease operalions, or have no realistic
alternative bul to do so.
Audltor's responslbllltles for the audit of the financial statements
We have been appoinled as audilor under seclion 144 of Ihe Charities Acl 2011 and reporl in accordance with Ihe
Acl and relevanl regulalions made or having effect thereunder.
Our obleclives are lo obtain reasonable assurance aboul whether the financial slatemenls as a whole are free from
material misslalement, whether due lo fraud or error, and to issue an auditor's report that Includes our opinion.
Reasonable assurance is a high level of assurance bul is not a guarantee Ihal an audit Conducted in accordance
with ISAS IUKI will always delecl a material misslatemenl when il exists. Misslatemenls can arise from fraud or
error and are considered material if, individually or in the aggregale, they could reasonably be expected to influence
the economic decisions of users laken on Ihe basis of these financial slalements.
Irregularities, including fraud, are Inslances of non-compliance with laws and regulalions. We design procedures in
line wilh our responsibililies. oullined above. to detect material misslatemenls in respecl of irregularilies, inGludin9
fraud. The exlenl lo which our procedures are capable of delecling irregularities, including fraud, is detailed below.
Al the plannlng slage of the audil we gain an understanding of Ihe laws and regulations which apply lo the Charity
and how the Trustees seek to comply with them. This helps us to make appropriate risk assessmenls.
During the audil we focus on relevant risk areas and review compliance with laws and regulations through making
relevanl enquiries and corroboralion by, for example. reviewing Minules of Trustee meelings and olher
documenlalion.
We assess the risk of material misstalemenl in Ihe financial stalemenls including as a resull of fraud and undertake
procedures including..
Review of controls set in place by the Trustees.
Enquiry of Trustees as lo whelher Ihey consider fraud or other irregularities may have occurred or where such
opporlunily might exist.
Challenge of assumplions with regard to accounting estimates
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THE ALA GREEN CHARITABLE TRUST
INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE ALA GREEN
CHARITABLE TRUST
Idenlificalion and lesling of journal entries. particularly those which may appear lo be unusual by size or nature
Because of the inherent limitalions of an audit, Ihere is a risk thal we will not delecl all irregularities, including those
leading to a material misslatemenl in Ihe financial stalemenls. or non-compliance with regulation. This risk
increases the more that compliance wilh a law or regulalion is removed from Ihe events and transactions reflected
in Ihe financial statements. as we are less likely lo become aware of instances of non-compliance. The risk is also
greater regarding irregularities occurring due lo Iraud rather Ihan error, as fraud involves inlenlional concealment,
forgery, collusion, omission or misrepresentation.
A furlher description of our responsibilities for the audit of Ihe financial slatemenls is located on Ihe FRC'S website
al.. hllp'.Ilwww.frc.org.uklaudilorsresponsibililies. This descriplion forms part of our auditor's report.
Use of our report
This report is made solely lo Ihe Charity's Iruslees, as a body. in accordance with parl 4 of Ihe Charities (Accounts
and Reporlsl Regulalions 2008. Our audil work has been underlaken so Ihat we mighl slate lo the Charily's
trustees those mallers we are required lo stale lo Ihem in an auditors, report and for no other purpose. To the fullest
extenl permilled by law. we do nol accept or assume responsibilily lo anyone other than the Charity and the
Charity's Iruslees as a body, for our audit work. for this report. or for Ihe opinions we have formed.
Royce Peeling Green Limited
The Copper Room
Deva City Office Park
Trinity Way
Manchester
M3 7BG
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THE ALA GREEN CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 10 JANUARY 2024
Unrestricled funds
2024
Unrestricted funds
2023
Nole
INCOME FROM..
Donalions
Investments
467,289
206,765
453,125
207,486
TOTAL INCOME
674,054
660,611
TOTAL EXPENDITURE ON
CHARITABLE ACTIVITIES
507,098
517,603
Nel income before investment
166,956
143,008
Nel (loss) I gain on investments
1,806,568
83,543
Nel (loss) l income for the year
1,639,612
226,551
NET MOVEMENT IN FUNDS
1,639,612
226,551
RECONCILIATION OF FUNDS:
Total funds brought forward
Nel movemenl in funds for the
year
8,221,753
7,995,202
1.639.612
226,551
TOTAL FUNDS CARRIED
FORWARD
6,582,141
8,221,753
There were no other recognised gains or losses other than Ihose lisled above and Ihe nel (loss) I
income for the year
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All income and expenditure derives from continuing activilies
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IO-877￿032-ll35￿?94

THE ALA GREEN CHARITABLE TRUST
BALANCE SHEET AS AT 10 JANUARY 2024
2024
2023
Note
FIXED ASSETS
Investments
5,434,841
7,155,213
CURRENT ASSETS
Debtors
Cash at bank and in hand
90.625
1,077,795
1,168,420
1,081,465
1,081,465
CREDITORS
Amounts falling due within one year
10
21,120
14,925
NET CURRENT ASSETS
1,147,300
1,066,540
TOTAL ASSETS LESS CURRENT
LIABILITIES BEING NET ASSETS
6,582,141
8,221,753
FUNDS
Unreslricled funds
6,582,141
8,221,753
The financial slalements of the ALA Green Charitable Trust {Regislered charity number.. 1151195)
were approved and authorised for issue by the Board of Trustees on
and were signed on its behalf by..
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eHon
rustee
rable Yorke JJ Eaton
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10

THE ALA GREEN CHARITABLE TRUST
CASH FLOW STATEMENT FOR THE YEAR ENDED 10 JANUARY 2024
(I
2024
2023
fl
Note
Cash flows from operating
activities
Cash generated from operations
()
82,526
388,485
()
Nel cash from operating activities
82,526
388,485
()
Cash flows from investing activities
Purchase of fixed assel investments
Proceeds from sale of investmenls
(279,810)
193,614
(353,570)
317,933
Nel cash used in investing aclivilies
86,196
35,637
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()
Increase I (decrease) in cash and cash equivalents
Cash and Cash equivalents al beginning
of year
(3,670)
352,848
()
1,081,465
728,617
()
Cash and Cash equivalents at end of year
1.077,795
1,081,465
(_)
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THE ALA GREEN CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 10 JANUARY 2024
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ACCOUNTING POLICIES
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Charitable status
The ALA Green Charilable TTUSt is a public benefit enlily and a registered charity. The registered office is
given on page 1.
(I
Basis of accounting
The financial slalemenls are prepared under Ihe historical cosl convention, as modified by the revaluation
of inveslmenls, and in accordance with the Slatemenl of Recommended Praclice"Accounling and
Reporting by Charities (SORP 2019}" applicable to charities preparing their financial slalement in
accordance with Ihe FinanGial Reporling Slandard applicable in the UK and Republic of Ireland IFRS 102),
effective 1 January 2019; and Ihe Charities Act 2011.
()
()
The accounts are prepared in slerling, which is the functional currency of the charity. Monetary amounts in
these financial slalemenls are rounded lo the nearesl £.
The principal accounting policies are sel oul below.
Preparatlon of flnanclal statements - going concern basis
Aller making enquiries, the Truslees have a reasonable expeclalion that the Charity has adequate
resources lo continue in operational existence for Ihe foreseeable future due lo level ol nel assets. The
Charity has no immediate requirement lo use ils inveslmenls and has minimal overheads and governance
cosls. The charilable objects are met Ihfough the making of donalions which are agreed periodically
throughout the year, are intended lo match the income, and there are no on-going
commitments lo pay future donations. Accordingly, they continue to adopt Ihe going concern basis in
preparing the financial stalemenls.
Income
Income is recognised when the Charity has enlillement to the funds, any performance conditions allached
to the items of income have been met, it is probable Ihat the income will be received and the amounl can
be measured reliably.
Donalions
Consists of donations and similar incoming resources. They are included in Ihe accounting period in which
they are receivable, which is when the Charily becomes enlilled to the resource.
Inveslmenl income
Inveslment income is accounted for when receivable.
Donated goods and services
Donaled professional services and donaled facilities are recognised as income when the Charity has
Gonlrol over Ihe item, any condilions associaled with the donated ilem have been mel, the receipt of
economic benefit from the use by the Charity of the ilem is probable and Ihat economlc benefit can be
measured reliably.
Inleresl income
Inleresl income is recognised when il is probable Ihal the economic benefits will flow lo Ihe Company and
the amount of revenue can be measured reliably. Interest income is accrued on a lime basis. by reference
lo the principal outstanding al the effeclive interest rate applicable. which is the rale thal exactly discounts
eslimaled future cash receipts Ihrough the expecled life of the financial asset to that asset's nel carrying
amounl on initial recognition.
1047790032-1I336425a
12

THE ALA GREEN CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 10 JANUARY 2024
Expenditure
Expenditure is recognised once there is a legal or constructive obligalion lo make a payment lo a third
party, il is probable thal setllemenl will be required and Ihe amount of the obligation can be measured
reliably. Expendilure is classified under the following aclivily headings..
Charilable aclivilies - granl award paymenls
Award paymenls are accounled for once Ihe Charity has made an uncondilional commilment to pay the
grant and Ihis is communicaled to the beneficiary or the grant has been paid, whichever is earlier.
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Support cosls
Supporl costs include back office costs. finance and governance cosls. Support costs are allocated in full lo
grant funding activities on Ihe basis Ihat this is Ihe key aclivily undertaken by the Charily.
()
Fund accounting
The Charity holds unrestricted funds representing unreslricled net income and nel recognised gains which
are expendable at the discrelion ol the Iruslees in furtherance lo the objectives of Ihe Charity.
Investments
Realised and unrealised gains and losses are included in Ihe Statement of Financial Aclivilies. Investments
are slated al market value al the Balance Sheel dale and are derived from inveslment assets in the United
Kingdom.
()
()
Financial Inslruments
Financial assets and financial liabilities are recognised when Ihe Charily becomes a party lo the conlraclual
provisions of the instrument. All financial assets and liabililies are initially measured al Iransaclion price.
()
The Charity only have financial assets and financial liabilities of a kind Ihal qualify as basic financial
inslrumenls. Basic financial instrumenls are inilially recognised at Iransaclion value and subsequently
measured al their seltlement value.
()
Cash al bank and cash in hand includes cash and shorl lerm highly liquid investmenls wilh a short malurily
of three monlhs or less from the dale of acquisilion or opening of the deposil or similar account. Creditors
and provisions are recognised where the Charily has a present obligation resulting from a pasl event thal
will probably result in the Iransfer of funds lo a third parly and the amount due lo settle the obligation can
be measured or eslimaled reliably.
(_)
2. CRITICAL ACCOUNTING JUDGEMENTS AND KEY SOURCES OF ESTIMATION UNCERTAINTY
In Ihe appllcalion of Ihe Charily's accounling policies. which are described in note 1, the Truslees are
required lo make judgemenls, eslimales and assumptions about the carrying amounts ol assels and
liabililies Ihal are not readily apparent from olher SoUr￿s. The eslimales and associated assumptions are
based on historical experience and olher factors Ihal are considered to be felevanl. Actual results may
differ from these eslimales.
The eslimales and underlying assumplions are reviewed on an ongoing basis. Revisions to aGcounling
estimates are recognised in Ihe period in which the estimate is revised if the revision affects only that
period, or in Ihe period of Ihe revision and future periods if Ihe revision affects both currenl and future
periods.
The Trustees do not consider Ihere are any crilical judgements or sources of eslimalion uncerlainly
requiring disclosure.
10-877W32-11336425-3
13

THE ALA GREEN CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 10 JANUARY 2024
3. ANALYSIS OF INCOME FROM
DONATIONS
2024
2023
Donations including gift aid
Interest on gift aid payments
467.289
453,125
467,289
453,125
L)
4. ANALYSIS OF EXPENDITURE ON CHARITABLE
ACTIVITIES
(I
2024
2023
Activity . general grant awards
Granl award expenditure (see nole 51
Support cosls (see note 6)
478,977
28,121
507,098
486,041
31,562
517,603
()
()
5. ANALYSIS OF GRANT AWARD EXPENDITURE
2024
2023
Grants awarded
478,977
486,041
()
2024
2023
()
Royal Forestry Society
Shallo￿Ord Farm Trust
Manchester Young Lives Ltd (Addy YPC)
Yorkshire Children's Trust
Durham Wildlife Trust
Wheely Boat Trust
Cencts Co
The Newman Holiday Trust
Go Beyond (Chicks)
Snowdon Trust
Happy Days Children's Charily
BHFund
Blooming Blossoms Trust
Kids Space
Green Light Trust
Warringlon Youth Club
Norfolk Young Carers
Clervavx Trust
Glasgow Children's Holiday Scheme
Open Road Wesl Norfolk
Morcambe Road School
Sunshine Wishes Children's Charily
Marlineau Gardens
The Grab Trust
Autism Inclusive
Birmingham PHAC
Kingswood Trust
Live
240,714
200,041
50,000
30,000
30,000
24,000
20,000
()
45,000
19,200
4,000
25,000
25,000
25,000
25,000
4.000
5.000
4.000
6,000
17,500
17,500
17,500
17,500
5,000
5,000
5,000
5,000
5,000
5,000
5,520
4,500
3,543
4.000
9,000
4,000
3,000
3,000
3,000
3,000
4,000
4,000
1047790032-11336425Q
14

THE ALA GREEN CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 10 JANUARY 2024
Grants awarded - Continued
Norlhwich Mullisporls
Frodsham Youth Club
Happy and Healthy Trust
Peter Le Marchanl Trust
Refreshing Minds
Sunny Dams Children's Fund
Just Kidding
Campus Children's Holidays
Teen Enterprise
Grants of £2,500 and below
2024
2023
3,000
3,000
3,000
3,000
3,000
4,000
4,000
4,000
4,000
()
1,500
486,041
478,977
6. ANALYSIS OF SUPPORT COSTS
2024
2023
()
Investment managers fees
Legal fees - 2023
Legal fees - 2024
Professional fees
10.529
3,000
13.272
9,690
11,325
()
8,400
Independent auditor's fee
Other expenses
1.320
1,200
947
31,562
28,121
()
Support costs are allocated in full to grant funding activilies on Ihe basis that this is the key activity
undertaken by the Charity, included above are governance costs of £17,592 (2023: £21,872).
£3,000 of governance costs relale lo the 2023 financial year.
c)
i)
No Trustee received remuneration for their services as a Truslee or reimbursement of expenses in the
current or prior year.
i)
()
7. TAXATION
L)
The charily is a registered charity and does nol trade. 11 is not liable lo tax on any surplus arising
8. FIXED ASSET INVESTMENTS
2024
2023
Market value brought forward at 11 January
2023
Additions purchased I gains
Disposal at carrying value
Net investment profiU(loss)
Revaluation
7,155,213
279,810
(193,6141
8,504
(1.815.072)
7,036,033
353,570
{317,933)
(50,4481
133,991
Market value al 10 January 2024
5.434,841
7,155,213
10-8779J032-1I33642
15

THE ALA GREEN CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 10 JANUARY 2024
2024
2023
9. Debtors
Tax recoverable
90,625
2024
2023
10. Creditors
Accrued expenses
21,120
14,925
(I
11. NOTE TO CASH FLOW STATEMENT
Net (lossl l income for the year
Net Ilossl I gains on inveslmenls
(1,639,612)
1,806.568
166,956
{90,625)
6,195
226,551
83,543
143,008
242,192
3,285
()
()
Decrease I (increase) in deblors
Increase in creditors
Cash generated from operations
82,526
388,485
12. RELATED PARTY TRANSACTIONS
()
Expenditure of £16,272 in the Stalement of Financial Activities relates to services obtained from
Addleshaw Goddard LLP in respect of legal fees (2023: £11,325). The Truslee, the Honourable
Yorke JJ Eaton is a member of this LLP.
()
Total donations received from the Trustees was £362,500 (2023= £362,500).
1(k87790032.IW642S.3
16