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2024-09-30-accounts

REGISTERED CHARITY NUMBER: 1153770

REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

THE AUSTRALIA DAY FOUNDATION UK TRUST

Oury Clark Chartered Accountants Herschel House 58 Herschel Street Slough Berkshire SL1 1PG

THE AUSTRALIA DAY FOUNDATION UK TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

Page
Report of the Trustees 1
Statement of Financial Activities 2
Balance Sheet 3
Notes to the Financial Statements 4 to 7

THE AUSTRALIA DAY FOUNDATION UK TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 30 SEPTEMBER 2024

The trustees present their report with the financial statements of the charity for the year ended 30 September 2024. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The Australia Day Foundation UK Trust's objectives are for the public benefit to promote the education, including the social and physical training of young Australian citizens who are living or working in or visiting the United Kingdom by:

Grant making

This is the 9th year of grant making and in line with the Trust's policy, a total of 11 candidates have received and benefited from the grants since 2015. The Trustees have awarded a total grant of £125,075 up to now.

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The charity is controlled by its governing document, a 'Foundation' Constitution and constitutes an unincorporated charity.

The constitution was signed on 27 May 2013 by founder members, who are also trustees. This was approved by the Charity Commission on 11 September 2013 as a registered charity.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1153770

Principal address

Australia Centre Strand London WC2B 4LG

Trustees

D Hickey Ms B Curtis OBE R Porter AM Ms L Mulley A Low

Approved by order of the board of trustees on 22 October 2025 and signed on its behalf by:

D Hickey - Trustee

Page 1

THE AUSTRALIA DAY FOUNDATION UK TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 30 SEPTEMBER 2024

30.9.24 30.9.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
INCOME AND ENDOWMENTS FROM
Investment income 2 1,481 - 1,481 1,369
EXPENDITURE ON
Charitable activities
Charitable activities 1,720 - 1,720 9,514
NET INCOME/(EXPENDITURE) (239) - (239) (8,145)
RECONCILIATION OF FUNDS
Total funds brought forward 11,077 21,658 32,735 40,880
TOTAL FUNDS CARRIED FORWARD 10,838 21,658 32,496 32,735

CONTINUING OPERATIONS

All income and expenditure has arisen from continuing activities.

The notes form part of these financial statements

Page 2

THE AUSTRALIA DAY FOUNDATION UK TRUST

BALANCE SHEET 30 SEPTEMBER 2024

30.9.24 30.9.23
Unrestricted Restricted Total Total
fund fund funds funds
Notes £ £ £ £
CURRENT ASSETS
Cash at bank 12,318 21,658 33,976 33,215
CREDITORS
Amounts falling due within one year 4 (1,480) - (1,480) (480)
NET CURRENT ASSETS 10,838 21,658 32,496 32,735
TOTAL ASSETS LESS CURRENT
LIABILITIES 10,838 21,658 32,496 32,735
NET ASSETS 10,838 21,658 32,496 32,735
FUNDS 5
Unrestricted funds 10,838 11,077
Restricted funds 21,658 21,658
TOTAL FUNDS 32,496 32,735

The financial statements were approved by the Board of Trustees and authorised for issue on 22 October 2025 and were signed on its behalf by:

D Hickey - Trustee

The notes form part of these financial statements

Page 3

THE AUSTRALIA DAY FOUNDATION UK TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

INVESTMENT INCOME
30.9.24 30.9.23
£ £
Deposit account interest 1,481 1,369

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2024 nor for the year ended 30 September 2023.

Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2024 nor for the year ended 30 September 2023.

continued...

Page 4

THE AUSTRALIA DAY FOUNDATION UK TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£ £
Other creditors 1,480 480
5. MOVEMENT IN FUNDS
Net
At movement At
1.10.23 in funds 30.9.24
£ £ £
Unrestricted funds
General fund 11,077 (239) 10,838
Restricted funds
Educational scholarship fund 21,658 - 21,658
TOTAL FUNDS 32,735 (239) 32,496
Net movement in funds, included in the above are as follows:
Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 1,481 (1,720) (239)
TOTAL FUNDS 1,481 (1,720) (239)
Comparatives for movement in funds
Net
At movement At
1.10.22 in funds 30.9.23
£ £ £
Unrestricted funds
General fund 11,022 55 11,077
Restricted funds
Educational scholarship fund 29,858 (8,200) 21,658
TOTAL FUNDS 40,880 (8,145) 32,735

Page 5

continued...

THE AUSTRALIA DAY FOUNDATION UK TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

5. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 1,369 (1,314) 55
Restricted funds
Educational scholarship fund - (8,200) (8,200)
TOTAL FUNDS 1,369 (9,514) (8,145)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Restricted funds
Educational scholarship fund
TOTAL FUNDS
Net
At
movement
At
1.10.22
in funds
30.9.24
£
£
£
11,022
(184)
10,838
29,858
(8,200)
21,658
40,880
(8,384)
32,496
Net
At
movement
At
1.10.22
in funds
30.9.24
£
£
£
11,022
(184)
10,838
29,858
(8,200)
21,658
40,880
(8,384)
32,496
32,496

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Movement
resources expended in funds
£ £ £
Unrestricted funds
General fund 2,850 (3,034) (184)
Restricted funds
Educational scholarship fund - (8,200) (8,200)
TOTAL FUNDS 2,850 (11,234) (8,384)

Page 6

continued...

THE AUSTRALIA DAY FOUNDATION UK TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 30 SEPTEMBER 2024

6. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2024.

Page 7