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2022-04-05-accounts

Trust registration number: 1155791

The Ricepuds Charitable Trust

Annual Report and Financial Statements

for the Year Ended 5 April 2022

The Ricepuds Charitable Trust

Contents (continued)

Reference and Administrative Details 1
Trustees' Report 2 to 5
Statement of Trustees' Responsibilities 6
Independent Examiner's Report 7
Statement of Financial Activities 8
Balance Sheet 9
Notes to the Financial Statements 10 to 17

The Ricepuds Charitable Trust

Reference and Administrative Details

Chairman Mrs J S Rice Trustees Mr A J Rice Mr T A Rice Mrs J S Rice Mr W A Rice Trust Registration Number 1155791 Principal Office Charles Russell LLP Compass House Lypiatt Road Cheltenham Gloucestershire GL50 2QJ Independent Examiner Milsted Langdon LLP Freshford House Redcliffe Way Bristol BS1 6NL Solicitors Charles Russell LLP Compass House Lypiatt Road Cheltenham Gloucestershire GL50 2QJ Bankers Interactive Investors 2nd floor One Embankment Neville Street Leeds LS1 4DW

Page 1

The Ricepuds Charitable Trust

Trustees' Report

The trustees present the annual report together with the financial statements of the trust for the year ended 5 April 2022.

Structure, governance and management

Organisational structure

The board of trustees, which consists of 4 members, administers the trust. These members are set out on page 1. The board normally meets 4 times per year or more frequently if required. The Chairman is appointed by the trustees to manage the trust and serves for a period of 2 years. The trustees have also appointed a secretary.

Nature of governing document

The Ricepuds Charitable Trust is controlled by its governing document, a deed of trust dated 16 December 2013, and constitutes an unincorporated charity. The trust received registration as a charity on 13 February 2014.

Recruitment and appointment of trustees

New trustees, if required, are recruited via personal recommendation from an existing trustee, are interviewed by the trustees and appointed by a majority decision.

Induction and training of trustees

The trustees are already familiar with the practical work of the trust and new trustees are invited and encouraged to attend a series of short training sessions to familiarise themselves with the trust and the context in which it operates.

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The Ricepuds Charitable Trust

Trustees' Report (continued)

Major risks and management of those risks

The trustees have a duty to identify and review the risks to which the trust is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

The trustees regularly conduct a review of the major risks to which the trust is exposed and systems have been established to mitigate these risks. Internal risks are minimised by the implementation of procedures for the authorisation of all transactions and projects and to ensure consistent quality of delivery for all operational aspects of the trust's objectives. These procedures are periodically reviewed to ensure that they continue to meet the needs of the trust.

COVID-19

The trustees have considered the impact of Coronavirus "COVID-19" that occurred in early 2020 and are of the view that the effect of COVID-19 on the valuation of the trust's investments is the only way that the pandemic has affected the trust during the year. Following the recovery of the investment portfolio detailed in note 7 and the trust having sufficient cash reserves, the trustees deem that the trust will be able to continue operating by the goals and objectives as set out in the trust's governing document.

The trustees do not consider there to be any uncertainty relating to going concern as a result of COVID-19 and any implications to the income and assets of the trust is unlikely to result in material impact.

Objectives and activities

Objects and aims

The trustees have complied with the duty in section 17(5) of the 2011 Charities Act to have due regard to guidance published by the Charity Commission.

The trust's objectives are to promote any charitable purpose according to the law of England and Wales for the benefit of the public. In particular but not exclusively relieving those in need by reason of age, ill-health, disability, or poverty; advancement of health and social care; advancement and promotion of education; advancement of environmental protection or improvement; advancement of amateur sport; advancement of the arts, culture, heritage or science.

The trust carries out these objects by providing grants for projects which fall within the overall objectives of the trust.

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The Ricepuds Charitable Trust

Trustees' Report (continued)

Objectives, strategies and activities

The trust made five donations in the year as follows:

£10,000 to Bookmark Reading Charity (charity number 1177681). The trust aims to help children develop the reading skills they need to succeed in life.

£5,000 to Rethink Mental Illness (charity number 271028). The trust aims to help and support people affected by mental illness, in particular to help combat digital isolation among those with mental illness.

£5,000 to Mind over Mountains (charity number 1190883). This is a mental health charity offering immediate and accessible support through their therapeutic outdoor experiences.

£5,000 to Samson Centre (charity number 1157827). The trust aims to help provide practical and emotional support to people with multiple sclerosis and their carers

£6,000 to Whittington Hospital NHS Trust Charitable Funds (charity number 1056452). The charity were looking to raise funds for refurbishment of an antenatal and new-born screening counselling room to provide comfortable, welcoming and safe space for women and their partners to be counselled if abnormalities are diagnosed.

The trust did not carry out any events in the year but focuses on donating to worthy causes that meet the defined areas of focus for such support.

Financial review

The total incoming resources for the year amounted to £33,497 (2021 - £40,601), against which £34,473 (2021 - £12,841) was expended during the year. The trust had a surplus of £64,213 (2021 - surplus of £248,456) which includes an unrealised gain on investments of £61,720 (2021 - gain of £209,560) and a realised gain on investment of £3,469 (2021 - gain of £11,136). Investments valued at £1,091,089 (2021 - £986,984) were held in the trust at the year end.

The trustees review the reserves and the reserves policy annually. The reserves consist of cash and liquid investments, the majority of which is "unrestricted". The trustees expect the trust to continue to meet their objectives in the future.

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The Ricepuds Charitable Trust

Trustees' Report (continued)

Policy on reserves

The trustees aim to maintain free reserves in unrestricted funds at a level which equates to approximately 16 months of unrestricted charitable expenditure. The trustees consider that this level will provide sufficient funds to respond to applications for grants and ensure that there are sufficient funds available to cover support and governance costs. Currently however, carried forward reserves reflect more than 16 months of charitable expenditure as the Trust is planning on undertaking and funding a large, as yet unspecified project. Until this time the trustees will continue to make donations out of annual income.

The balance held as unrestricted funds at 5 April 2022 was £1,486,576 (2021 - £1,422,363) of which £1,486,576 (2021 - £1,422,363) are regarded as free reserves. The current level of reserves is therefore higher than is needed but the trustees recognise that this is primarily due to the trust planning on undertaking and funding a large, as yet unspecified project.

As at the year end the trust had funding commitments not recognised in the balance sheet amounting to £nil (2021 - £21,000) to be donated over the course of the next year.

Investment policy and objectives

The trustees have powers to invest and manage the assets and investments of the trust. Aside from retaining a prudent amount in reserves each year most of the trust’s funds are to be invested in equities. Having considered the options available, the trustees have decided to hold any surplus funds in interest bearing bank accounts. This investment policy is reviewed annually.

Plans for future periods

Aims and key objectives for future periods

The trust plans to continue the activities outlined above in the forthcoming years subject to satisfactory funding arrangements and to increase the scale of activity as funds allow.

The annual report was approved by the trustees of the trust on 2 February 2023 and signed on its behalf by:

......................................... Mrs J S Rice Chairman and trustee

Page 5

The Ricepuds Charitable Trust

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the trustees' report and the financial statements in accordance with the United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice) and applicable law and regulations.

The law applicable to charities requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the incoming resources and application of resources of the trust for that period. In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the trust and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charities (Accounts and Reports) Regulations 2008, and the provisions of the constitution. The trustees are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the corporate and financial information included on the charitable company's website. Legislation governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

Approved by the trustees of the trust on 2 February 2023 and signed on its behalf by:

......................................... Mrs J S Rice Chairman and Trustee

Page 6

The Ricepuds Charitable Trust

Independent Examiner's Report to the trustees of The Ricepuds Charitable Trust

I report to the trustees on my examination of the accounts of The Ricepuds Charitable Trust for the year ended 5 April 2022.

Responsibilities and basis of report

As the trust’s trustees of The Ricepuds Charitable Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

Having satisfied myself that the accounts of the Charity are not required to be audited and are eligible for independent examination, I report in respect of my examination of the The Ricepuds Charitable Trust's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of The Ricepuds Charitable Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the accounting 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.

I 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.

............................... G J Freeman ACA Freshford House Redcliffe Way Bristol BS1 6NL

3 February 2023

Page 7

The Ricepuds Charitable Trust

Statement of Financial Activities for the Year Ended 5 April 2022

Unrestricted Total Total
funds 2022 2021
Note £ £ £
Income and Endowments from:
Investment income 2 33,497 33,497 40,601
Total income 33,497 33,497 40,601
Expenditure on:
Raising funds 3 (120) (120) (30)
Charitable activities 4 (34,353) (34,353) (12,811)
Total expenditure (34,473) (34,473) (12,841)
Gains/losses on investment assets 65,189 65,189 220,696
Net income 64,213 64,213 248,456
Net movement in funds 64,213 64,213 248,456
Reconciliation of funds
Total funds brought forward 1,422,363 1,422,363 1,173,907
Total funds carried forward 11 1,486,576 1,486,576 1,422,363

All of the trust's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 11.

The notes on pages 10 to 17 form an integral part of these financial statements. Page 8

The Ricepuds Charitable Trust

(Registration number: 1155791) Balance Sheet as at 5 April 2022

2022 2021
Note £ £
Fixed assets
Investments 7 1,091,089 986,984
Current assets
Cash at bank and in hand 8 404,607 438,179
Creditors: Amounts falling due within one year 9 (9,120) (2,800)
Net current assets 395,487 435,379
Net assets 1,486,576 1,422,363
Funds of the trust:
Unrestricted income funds
Unrestricted funds 1,486,576 1,422,363
Total funds 11 1,486,576 1,422,363

The financial statements on pages 8 to 17 were approved by the trustees, and authorised for issue on 2 February 2023 and signed on their behalf by:

......................................... Mrs J S Rice Chairman and trustee

The notes on pages 10 to 17 form an integral part of these financial statements. Page 9

The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022

1 Accounting policies

Statement of compliance

The financial statements have been prepared under the historical cost convention (unless otherwise stated below) and in accordance with 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) - (Charities SORP (FRS 102)), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

Basis of preparation

The Ricepuds Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy notes.

With respect to the next reporting period, being 5 April 2022, the most significant areas of uncertainty that affect the carrying value of assets held by the Trust are the level of investment return and the performance of investment markets (see the investment policy in the Trustees Report).

Exemption from preparing a cash flow statement

As allowed by the Charities SORP (FRS 102) the trustees have opted not to include a statement of cash flows due to the size of the charity.

Going concern

The trustees have reviewed the financial position of the trust and expected future position over the next 12 months. Following this review, the trustees consider there to be little impact on the trust's ability to act as a going concern.

The trustees have reviewed the investment valuation and cash reserves available and consider that the company has adequate resources in place to continue trading for the next twelve months.

Income and endowments

Investment income

Dividends are recognised once the dividend has been declared and notification has been received of the dividend due.

Interest on funds held by investment manager or on deposit is included when receivable and the amount can be measured reliably by the trust; this is normally on notification of the interest payable or paid.

Expenditure

All expenditure is recognised once there is a legal or constructive obligation to that expenditure, it is probable settlement is required and the amount can be measured reliably. All expenditure is recognised on an accruals basis and all costs are allocated to the applicable expenditure heading that aggregate similar costs to that category. Where costs cannot be directly attributed to particular headings they have been allocated on a basis consistent with the use of resources, with central staff costs allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use. Other support costs are allocated based on the spread of staff costs.

Page 10

The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022 (continued)

Raising funds

These are costs incurred in attracting voluntary income, the management of investments and those incurred in trading activities that raise funds.

Charitable activities

Charitable expenditure comprises those costs incurred by the trust in the delivery of its activities and services for its beneficiaries. It includes both costs that can be allocated directly to such activities and those costs of an indirect nature necessary to support them.

Support costs

Support costs include central functions and have been allocated to activity cost categories on a basis consistent with the use of resources, for example, allocating property costs by floor areas, or per capita, staff costs by the time spent and other costs by their usage.

Governance costs

These include the costs attributable to the trust’s compliance with constitutional and statutory requirements, including independent examination, strategic management and Trustee’s meetings and reimbursed expenses.

Irrecoverable VAT

Irrecoverable VAT is charged against the category of resources expended for which it was incurred.

Taxation

The trust is potentially exempt from taxation in respect of income or capital gains received within categories covered by Chapter 3 Part 11 of the Corporation Tax Act 2010 or Section 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gains are applied exclusively to charitable purposes.

Fixed asset investments

Fixed asset investments, are included at market value at the balance sheet date. Realised gains and losses on investments are calculated as the difference between sales proceeds and their market value at the start of the year, or their subsequent cost, and are charged or credited to the Statement of Financial Activities as they arise.

Unrealised gains and losses represent the movement in market values during the year and are credited or charged to the Statement of Financial Activities as they arise. Realised and unrealised investment gain and losses are combined in the Statement of Financial Activities.

The main area of financial risk faced by the trust is that of volatility in equity markets and investment markets due to wider economic conditions.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

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The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022 (continued)

Foreign exchange

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the balance sheet date are reported at the rates of exchange prevailing at that date.

Fund structure

Unrestricted income funds are general funds that are available for use at the trustees discretion in furtherance of the objectives of the trust.

Financial instruments

Classification

Financial assets and financial liabilities are recognised when the trust becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the trust after deducting all of its liabilities.

Recognition and measurement

All financial assets and liabilities are initially measured at transaction price (including transaction costs), except for those financial assets classified as at fair value through the Statement of Financial Activities, which are initially measured at fair value (which is normally the transaction price excluding transaction costs), unless the arrangement constitutes a financing transaction. If an arrangement constitutes a financing transaction, the financial asset or financial liability is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets and liabilities are only offset in the statement of financial position when, and only when there exists a legally enforceable right to set off the recognised amounts and the trust intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Financial assets are derecognised when and only when a) the contractual rights to the cash flows from the financial asset expire or are settled, b) the trust transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or c) the trust, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are derecognised only when the obligation specified in the contract is discharged, cancelled or expires.

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The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022 (continued)

2 Investment income

Unrestricted
funds Total Total
General 2022 2021
£ £ £
Interest receivable on bank deposits 522 522 1,924
Dividends 32,937 32,937 38,652
Other investment income 38 38 25
33,497 33,497 40,601

£33,497 (2021 - £40,601) of the income above was attributable to unrestricted funds and £nil (2021 - £nil) attributable to restricted funds.

3 Expenditure on raising funds

a) Investment management costs

Unrestricted
funds Total Total
General 2022 2021
£ £ £
Other investment management costs;
Administration of the investments 120 120 30
120 120 30

£120 (2021 - £30) of the income above was attributable to unrestricted funds and £nil (2021 - £nil) attributable to restricted funds.

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The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022 (continued)

4 Expenditure on charitable activities

Grant Activity
funding of support
activity costs 2022 2021
£ £ £ £
Donations 31,000 - 31,000 10,000
Governance costs - 3,158 3,158 2,733
Trade Subscriptions - 78 78 78
Bank interest payable - 10 10 -
Foreign currency (gain)/loss - 107 107 -
31,000 3,353 34,353 12,811

£34,353 (2021 - £12,811) of the income above was attributable to unrestricted funds and £nil (2021 - £nil) attributable to restricted funds.

5 Analysis of governance and support costs

Governance costs

Unrestricted
funds Total Total
General 2022 2021
£ £ £
Independent examiner fees
Examination of the financial statements 600 600 441
Other fees paid to examiners 2,558 2,558 2,292
3,158 3,158 2,733

6 Trustees remuneration and expenses

During the year the trust made the following transactions with trustees:

Mrs J S Rice

£Nil (2021: £78) of expenses were reimbursed to Mrs J S Rice during the year.

No trustees, nor any persons connected with them, have received any remuneration from the trust during the year.

No trustees have received any other benefits from the charity during the year.

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The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022 (continued)

7
Fixed asset investments
2022 2021
£ £
Other investments 1,091,089 986,984
Other investments
Listed
investments Total
£ £
Cost or Valuation
At 6 April 2021 986,984 986,984
Revaluation 65,189 65,189
Additions 177,952 177,952
Disposals (139,036) (139,036)
At 5 April 2022 1,091,089 1,091,089
Net book value
At 5 April 2022 1,091,089 1,091,089
At 5 April 2021 986,984 986,984

The investments have been revalued at the year end based on valuations provided by the trust's investment manager. The basis of the valuation was market rate as at 5 April 2022.

8 Cash and cash equivalents

8 Cash and cash equivalents
2022 2021
£ £
Cash at bank 404,607 438,179
9 Creditors: amounts falling due within one year
2022 2021
£ £
Other creditors 6,000 -
Accruals 3,120 2,800
9,120 2,800

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The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022 (continued)

10 Commitments

Other financial commitments

The total amount of other financial commitments not provided in the financial statements was £Nil (2021 - £21,000).

11 Funds

11 Funds
Balance at Other Balance at
6 April Incoming Resources recognised 5 April
2021 resources expended
gains/(losses)
2022
£ £ £ £ £
**Unrestricted ** funds
General 1,422,363 33,497 (34,473) 65,189 1,486,576
Balance at Other Balance at
6 April Incoming Resources recognised 5 April
2020 resources expended
gains/(losses)
2021
£ £ £ £ £
**Unrestricted ** funds
General 1,173,907 40,601 (12,841) 220,696 1,422,363

The specific purposes for which the funds are to be applied are as follows:

The unrestricted general fund is available to be spent for any of the purposes of the trust.

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The Ricepuds Charitable Trust

Notes to the Financial Statements for the Year Ended 5 April 2022 (continued)

12 Analysis of net assets between funds

12 Analysis of net assets between funds
Unrestricted Total funds
funds at 5 April
General 2022
£ £
Fixed asset investments 1,091,089 1,091,089
Current assets 404,607 404,607
Current liabilities (9,120) (9,120)
Total net assets 1,486,576 1,486,576
Unrestricted Total funds
funds at 5 April
General 2021
£ £
Fixed asset investments 986,984 986,984
Current assets 438,179 438,179
Current liabilities (2,800) (2,800)
Total net assets 1,422,363 1,422,363

13 Related party transactions

During the year a trustee made payments on behalf of the trust totalling £nil (2021: £78). At 5 April 2022, £nil (2021 - £nil) was due to the trustee in this regard.

Whittington Hospital NHS Trust Charitable Funds

Trustee W A Rice is also a trustee of Whittington Hospital NHS Trust Charitable Funds (1056452). During the year the trust made a donation of £6,000 (2021: £nil) to a counselling room at the Whittington Hospital. As at 5 April 2022, there was an amount of £6,000 (2021: £nil) included in other creditors. This amount was paid in May 2022.

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