Charity number: 1155925
THE BROUGHTON FAMILY CHARITABLE TRUST
UNAUDITED
TRUSTEES. REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

THE BROUGHTON FAMILY CHARITABLE TRUST
CONTENTS
Page
Reference and administrative details of the charity, its Trustees and advisers
Trustees, report
Independent examinerfs report
Statement of financial activities
Balance sheet
Notes to the financial statements
7-16
The following pages do not fomi part of the statutory financial statements:
Charity Detailed income and expenditure account and summaries

THE BROUGHTON FAMILY CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 31 MARCH 2025
Trustees
Lady Jocelyn Broughton, Secretsry
Sir Martin Faulkner Broughton. Chair
Mr Michael Charles Broughton, Trustee
Charity registered
number
1155925
Principal office
Rosemary House
Woodhurst Park
Oxted
Surrey
RH8 9HA
Accountants
Calder & Co
30 Orange Street
London
WC2H 7HF
Page 1

THE BROUGHTON FAMILY CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Trustees present their annual report together with the financial statements of the The Broughton Family
Charitable Trust for the period 1 April 2024 to 31 March 2025.
Objectives and activities
a. Policies and objectives
In setting objectives and planning for activities. the Trustees have given due consideration to general guidance
published by the Charity Commission relating to public benefit. The truslees are satisfied that there are
identifiable benefits and that these are made available to the public.
Achievements and perforniance
a. INVESTMENT POLICY AND PERFORMANCE
The primary role of the investment portfolio is to grow the real value of the portfolio as much as possible. The
charity's investment policy restricts the type of investments held within the portfolio to no more than 150/0 in any
single line of stock, and in addition. no property investments are permitted. There is no minimum yield
requirement and the risk category is set at medium to high.
Financial review
. Going concern
After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate
resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt
the going concern basis in preparing the financial statements. Further details regarding the adoption of the going
concern basis can be found in the accounting policies.
b. FINANCIAL RISK MANAGEMENT OBJECTIVES AND POLICIES
The truslees of The Broughton Family Charitable Trust undertake an annual review of the major risks to which
the Charitvs assets may be exposed in accordan￿ with the requirements of Ihe Statement of Recommended
Practice 2005. Intemal accounting records are sufficient to show and explain all the Charitls transactions.
Structure, governance and management
a. CONSTITUTION
The principal objeclive of the charity is to carry out activities for the benefit of the public by..
1 } supporting other charities by means of donations-
2} such charitable activities for the public benefit as are exclusively charitable according to the laws of England &
Wales as the Trustees may determine from time to time,. and to provide donations and grants to individuals ar)d
other charities.
Page 2

THE BROUGHTON FAMILY CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
structure, governance and management (continued)
b. METHOD OF APPOINTMENT OR ELECTION OF TRUSTEES
The management of the charity is the responsibility of the Trustees who are elected and co-opted under the
terms of the Trust deed.
c. ORGANISATIONAL STRUCTURE AND DECISION MAKING
The charity's activities are conducted by its Trustees.
Plans for future periods
a. FUTURE DEVELOPMENTS
The charity intends to further support other charities in their charitable purposes for the public benefit. Although
some of the capital is likely to be distributed for charitable purposes, the primary objective is to distribute
proceeds and income generated from donated investments.
Statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees. report and the financial statements in accordance with
applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting
Practice).
The law applicable to charities in England & Wales 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 charity and of its incoming
resources and application of resources, including its income and expenditure, for that period. In preparing these
financial statements, the Trustees are required to-
select suitable accounting policies and then apply them consistently-.
observe the methods and principles of the Charities SORP {FRS 102).,
make judgments and accounting estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material
departures disclosed and explained in the financial statements-
prepare the financial statements on the going concem basis unless it is inappropriate to presume that the
charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain
the charitys transactions and disclose with reasonable accuracy at any time the financial position of the charity
and enable them to ensure that the financial statements comply with the Charilies Act 2011. the Charity
(Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for
safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of
fraud and other irregularities.
Approved by order of the members of the board of Trustees on 10 November 2025 and signed on their behalf
by:
Sir Martin Faulkner Broughton
(Chair of Truslees)
Page 3

THE BROUGHTON FAMILY CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
Independent examinerfs report to the Trustees of The Broughton Family Charitable Trust ('the
charity.)
I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March
2025.
Responsibilities and basis of report
As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the
requirements of the Charities Act 2011 ('the 2011 Act.).
I report in respect of my examination of the charitys accounts carried out under section 145 of the 2011 Act and
in carrying out my examination I have followed the applicable Directions given by the Charity Commission under
seclion 145(5)(b) of the 2011 Act.
Independent examinerfs statement
Your attention is drawn to the fact that the charity has prepared the accounts in accordan￿ with Accounting and
Reporting by Charities.. Statement of Recommended practi￿ applicable to charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in
preference to the Accounting and Reporting by Charities.. Statement of Recommended Practice issued on 1 April
2005 which is refe￿ed to in the extant regulations but has been withdrawn.
l understand that this has been done in order for the accounts to provide a true and fair view in accordance with
the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no matters have come to my attention in connection with the
examination giving me cause to believe that in any material respect:
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act,. or
the accounts do not accord with those records; or
the accounts do not comply with the applicable requirements con￿MIng the form and content of
accounts set out in the Charities (Accounts and Reports) Regulalions 2008 olher than any requirement
thal the accounts give a 'true and fairf view which is not a matter considered as parl 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.
Signed:
Dated: 11 November 2025
Vaishali Moryaria
ACA
Calder & Co Chartered Accountants and Statutory Auditors
30 Orange Street
London
WC2H 7HF
Page 4

THE BROUGHTON FAMILY CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 31 MARCH 2025
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Donations and legacies
Investments
105,884
6,806
105,884
6,806
233,620
4,590
Total income
112,690
112,690
238,210
Expenditure on:
Charitable activities
85,535
85,535
76,860
Total expenditure
85,535
85,535
T6,860
Net income before net gains on investments
Net gains on investments
27,155
16,141
27,155
16,141
161,350
14,486
Net movement in funds
43,296
43,296
l T5,836
Reconciliation of funds:
Total funds brought foNard
Net movement in funds
330,309
43,296
330,309
43,296
154,473
175,836
Total funds carried forward
373,605
373,605
330,309
The Statement of financial activities indudes all gains and losses recognised in the year.
The notes on pages 7 to 16 form part of these financial statements.
Page 5

THE BROUGHTON FAMILY CHARITABLE TRUST
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Note
Fixed assets
Investments
347,309
300, 127
347,309
300, 127
Current assets
Debtors
30,000
Cash at bank and in hand
31,442
30,000
31,442
Current liabilities
Creditors: amounts falling due within one
year
10
(3,705)
(1,260)
Net current assets
26,295
30,182
Total assets less current liabilities
373,604
330,309
Net assets excluding pension asset
373,604
330,309
Total net assets
373,604
330,309
Charity funds
Restricted funds
Unrestricted funds
373,604
330,309
Total funds
373,604
330,309
The financial statements were approved and authorised for issue by the Trustees on 10 November 2025 and
signed on their behalf by=
Sir Martin Faulkner Broughton
(Chair of Trustees)
The notes on pages 7 to 16 form part of these financial statements.
Page 6

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies
1.1 Basis of preparation of financial statements
The financial statements have been prepared to give a 'true and fairf view and have departed from
the Charities (Accounts and Reports) Regulations 2008 only lo the extent required to provide a 'true
and fair, view. This departure has involved following the Charities SORP (FRS 102) published on 16
July 2014 rather than the Accounting and Reporting by Charities.. Statement of Recommended
Practice effective from 1 April 2005 which has since been withdrawn.
The financial statements have been prepared under the historical cost convention with items
recognised at cost or transaction value unless otherwise stated in the relevant notes to these
accounts. The financial statements have been prepared in accordance with the Statement of
Recommended Practice: Accounting and Reporting by Charities preparing their accounts in
accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS
102) issued on 16 July 2014 and Financial Reporting Standard applicable in the United Kingdom and
Republic of Ireland {FRS 102) and Charities Act 2011.
The Broughton Family Charitable Trust constitutes a public benefit entity as defined by FRS 102.
1.2 Income
All income is recognised On￿ the charity has entitlement to the income, it is probable that the income
will be received and Ihe amount of income receivable can be measured reliably.
For legacies, entitlement is taken as the eadier of the dale on which either.. the charity is aware that
probate has been granted. Ihe estate has been finalised and notification has been made by the
executor(s) to the Trust that a distribution will be made, or when a distribution is re￿iVed from the
estate. Receipt of a legacy. in whole or in part. is only considered probable when the amount can be
measured reliably and the charity has been notified of the executor's intention to make a distribution.
Where legacies have been notified to the charity, or the charity is aware of the granting of probate,
and the criteria for income recognition have not been met, then the legacy is treated as a contingent
asset and disclosed if material.
Donated serwces or facilities are recognised when the charity has conlrol over the item, any
conditions associaled with the donated item have been met, Ihe receipt of economic benefit from the
use of the charity of the item is probable and that economic benefit can be measured reliably. In
accordance with the Charities SORP (FRS 102), the general volunteer time of the Friends is not
recognised and refer to the Trustees, report for more information about the conlribution.
On receipt. donated professional ServI￿S and facilities are recognised on the basis of the value of
the gift to the charity which is the amount it would have been willing to pay to obtain services or
facilities of equivalent economic benefit on the open market,. a corresponding amount is then
recognised in expenditure in the period of re￿ipl.
Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is
recognised at the time of the donation.
Income tax recoverable in relation to investment income is recognised at the time the investment
income is receivable.
Page 7

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {continued)
1.3 Expenditure
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit
to a third party, it is probable that a transfer of economic benefits will be required in setllement and
the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs
of each activity are made up of the total of direct costs and shared costs, including support costs
involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly
to that activity. Shared costs which contribute to more than one activity and support costs which are
not attributable to a single activity are apportioned between those activities on a basis consistent with
the use of resources. Central stsff costs are allocated on the basis of time spent, and depreciation
charges allocated on the portion of the asset's use.
Govemance costs are those inCu￿ed in connection with administration of the charity and compliance
with constitutional and stalutory requirements.
Charitable activities and Governan￿ costs are costs incurred on the charitys operations, including
support costs and costs relating to the g0Veman￿ of the charity apportioned to charitable activities.
Grants payable are charged in the year when the offer is made except in those cases where the offer
is conditional. such grants being recognised as expenditure when the conditions attaching are
fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a
commilment, bul not accrued as expenditure.
All expenditure is inclusive of I￿eCoVerable VAT.
1.4 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity- this is nomially upon notification of the interest paid or payable by the bank.
1.5 Investments
Fixed assel inveslments are a form of financial instrument and are initially recognised at their
transaction cosl and subsequently measured at fair value at the Balance sheel date, unless the value
cannot be measured reliably in which case it is measured at cost less impairment. Investment gains
and losses, whether realised or unrealised, are combined and presented as 'GainsllLosses) on
investments, in the Statement of financial aclivities.
1.6 Debtors
Trade and other debtors are recognised al the settlement amount after any trade discount offered.
Prepayments are valued at the amount prepaid nel of any trade discounts due.
1.7 Cash at bank and in hand
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity
of three months or less from the date of acquisition or opening of the deposit or similar account.
Page 8

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accounting policies {continued)
1.8 Liabilities and provisions
Liabilities are recognised when there is an obligalion at the Balan￿ sheet date as a result of a past
event, it is probable that a transfer of economic benefit will be required in settlement, and the amount
of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the
amount it has received as advanced pa￿nentS for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where
the effect of the time value of money is material. the provision is based on the present value of those
amounts. discounted at the pre-tax discount rate that reflects the risks specific to the liability. The
unwinding of the discount is recognised within interest payable and similar charges.
1.9 Fund accounting
General funds are unrestricted funds which are available for use at the discretion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
Income from donations and legacies
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Donations
105,884
105,884
233.620
Investment Income
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Dividends
6,792
14
6,792
14
4,198
392
Bank Interest
6,806
6,806
4,590
Total 2024
4, 590
4,590
Page 9

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure on charitable activities
Summary by fund type
Unrestricted
funds
2025
Total
2025
Total
2024
General Fund
85,535
85,535
76,860
Total 2024
76,860
76,860
Page 10

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Donations made
During the period, the charity made the following donations:
2025
Able Kidz
BCA
500
250
The Move Partnership
Blossoms
500
250
Child Autism
500
British Liver Trust
1,000
500
1,000
500
Care for Veterans
Clockwork
NACOA
The Old Vic
18,000
500
500
Conquest Art
otakar Kraus Music Trust
Echo
Get Set Girls
Heros
In Common
Scampps in Surrey
Childrens Air Ambulan
500
500
1,000
250
1.000
500
In Touch
Demand
500
500
Strongbones Childrens Trust
Physio Net
Joseph's Smile
Clowns in the Sky
Jack Kavanagh
British Blind Sport
Joss Search Light
Ditch the Label
500
1.000
500
1.000
7.500
1.000
500
1.000
500
1.000
500
500
Sportability
Second Chan
Dogs Trust
Climbing Out
Kids n, Action
Support Line
Liquid Listening
Sixty One
On Course
500
500
500
500
1,000
Page 11

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Read for Good
Brain & Spine
Listening Books
Live Unlimited
1.000
500
500
250
Living Machines Ltd
Clothing Solutions
London Wheelchair Rugby Club
Walking with the Wounded
Loughborough Junction Action Group
Parallel Youth Enterprise
LWRC
10,275
1,000
1,000
1.000
500
3.000
1.000
1.000
6,000
500
Hot Line Meals servi
National Theatre
Off the Fence
Douglas Bader Braves
NARA
500
500
Young & Free
Remus Memorial Horse Sanctuary
Sand Dams
City of Westminster
Sandcastle Trust
The Childhood Trust
Zane
500
1.000
1,000
500
500
1.000
1.000
500
Youth on the Move
Other
2.500
84,275
Analysis of expenditure by activities
Activities
undertaken
directly
2025
Total
funds
2025
Total
funds
2024
Direct and governan￿ costs
85,535
85,535
76,860
Total 2024
76,860
76,860
Page 12

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Analysis of expenditure by activities {continued}
Analysis of direct costs
Total
funds
2025
Total
funds
2024
Donations
2025
Donations
Investment management fee
Govemance costs
84,275
84,275
75,306
294
1.260
1,260
1,260
85,535
85,535
76,860
Total 2024
76,860
76,860
Trustees. remuneration and expenses
During the year. no Trustees received any remuneration or other benefits (2024 - £NIL).
During the year ended 31 March 2025. no Trustee expenses have been incurred (2024 - £NIL).
Fixed asset investments
Listed
investments
Cost or valuation
At 1 April 2024
Additions
Disposals
Revaluations
300,127
168.091
{132,005)
11.096
At 31 March 2025
347,309
Net book value
At 31 March 2025
347.309
At 31 March 2024
300, 127
Page 13

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Debtors
2025
2024
Due within one year
Other debtors
30,000
30,000
10. Creditors: Amounts falling due within one year
2025
2024
Bank overdrafts
2,445
1,260
Accruals and deferred income
1,260
3,705
1,260
11. Statement of funds
Statement of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Gainsl
(Losses)
Income Expenditure
Unrestricted funds
General Funds- all funds
330,309
112,689
{85,535)
16,141
373,604
statement of funds - prior year
Balance at
31 March
2024
Balance at
1 Apn"12023
Gains/
(Losses)
Income Expenditure
Unrestricted funds
General Funds- all funds
154,473
238,210
(76, 860)
14,486
330,309
Page 14

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
12.
Summary of funds
Summary of funds - current year
Balance at
31 March
2025
Balance at 1
April 2024
Gainsl
(Losses)
Income Expenditure
General funds
330,309
112,689
(85,535)
16,141
373,604
Summary of funds - prior year
Balance at
31 March
2024
Balance at
7 Apn'l 2023
Gain
(Losses)
Income Expenditure
General funds
154,473
238,210
(76, 860)
14,486
330,309
13.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2025
Total
funds
2025
Fixed asset investments
Current assets
347,309
30,000
{3,705)
347.309
30,000
{3,705)
Creditors due within one year
Total
373,604
373,604
Page 15

THE BROUGHTON FAMILY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
13.
Analysis of net assets between funds (continued)
Analysis of net assets between funds - prior year
Unrestricted
funds
2024
Total
funds
2024
Fixed asset investments
300, 127
31,442
(1,260)
300, 127
31,442
(1,260)
Current assets
Creditors due within one year
Total
330,309
330,309
Page 16

THE BROUGHTON FAMILY CHARITABLE TRUST
INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
2025
2025
2024
2024
Charity Income
Dividends
Bank interest
6,791
14
4,198
392
Donations
105,884
233,620
112,689
238,210
Gainsl(Losses) on investments
Realised gainsl(losses}
Unrealised gainsl(losses)
5,045
11,096
(4,286)
18,772
16,141
14,486
Gross income in the reporting period
128,830
252,696
Less:
Charity Expenditure
Management fee
Donations
Accountancy
294
75,306
1,260
84,275
1,260
85,535
76,860
Total expenditure
Net income before taxation for the reporting
period
Tax payable
85.535
76,860
43,295
175,836
Net income for the reporting period
43.295
175,836
Surplus for the reporting period
Surplusl(Deficit) brought forward at 1 April 2023
43,295
330,309
175,836
154,473
Surplus carried forward at 31 March 2025
373,604
330,309
Page 17