## The Leon Barwell Foundation Annual Report and Financial Statements for the Year Ended 30 April 2022 ## **The Leon Barwell Foundation** ## **Trustees' Report** The trustees present the annual report together with the financial statements of the charity for the year ended 30 April 2022. ## **Trustees and officers** The trustees and officers serving during the year and since the year end were as follows: Trustees: Mrs Ella Ruth Bevan Mrs Joanna Charlotte Beal Mr Henry Barwell Mrs Amanda Benamore Mrs Paula Marie Barwell Mr Nicholas David Beal Mr Robert John Jones Mr Benjamin Barwell Mr Graham Starmer ## **Structure, governance and management** ## _**Nature of governing document**_ The charity is controlled by its governing document, a deed of trust, and constitutes an unicorporated charity. ## _**Major risks and management of those risks**_ The trustees have a duty to identifuy and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. 15th July 2022 The annual report was approved by the trustees of the charity on .................... and signed on its behalf by: ......................................... Mrs Paula Marie Barwell Trustee Page 1 ## **Chartered Accountants' Report to the Trustees on the Preparation of the Unaudited Statutory Accounts of The Leon Barwell Foundation for the Year Ended 30 April 2022** In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of The Leon Barwell Foundation for the year ended 30 April 2022 as set out on pages 3 to 8 from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/members/regulations-standards-and-guidance/]. This report is made solely to the Board of Directors of The Leon Barwell Foundation, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of The Leon Barwell Foundation and state those matters that we have agreed to state to the Board of Directors of The Leon Barwell Foundation, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Leon Barwell Foundation and its Board of Directors as a body for our work or for this report. It is your duty to ensure that The Leon Barwell Foundation has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and results of The Leon Barwell Foundation. You consider that The Leon Barwell Foundation is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of The Leon Barwell Foundation. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. ...................................... 10.Chartered Accountants Accountant 10 Cheyne Walk Northampton NN1 5PT Date:............................. 15th July 2022 Page 2 ## **The Leon Barwell Foundation** ## **Statement of Financial Activities for the Year Ended 30 April 2022** |||**Unrestricted**|**Unrestricted**|**Total**| |---|---|---|---|---| |||**funds**||**2022**| ||**Note**|**£**||**£**| |**Income and Endowments from:**||||| |Donations and legacies||700||700| |Total income||700||700| |**Expenditure on:**||||| |Raising funds||(16,917)||(16,917)| |Charitable activities||(1,059)||(1,059)| |Total expenditure||(17,976)||(17,976)| |Net expenditure||(17,276)||(17,276)| |Net movement in funds||(17,276)||(17,276)| |**Reconciliation of funds**||||| |Total funds brought forward||203,602||203,602| |Total funds carried forward|7|186,326||186,326| ## **Statement of Financial Activities for the Year Ended 30 April 2021** |||**Unrestricted**|**Unrestricted**|**Total**| |---|---|---|---|---| |||**funds**||**2021**| ||**Note**|**£**||**£**| |**Income and Endowments from:**||||| |Donations and legacies||3,044||3,044| |Total income||3,044||3,044| |**Expenditure on:**||||| |Raising funds||(7,524)||(7,524)| |Charitable activities||(1,059)||(1,059)| |Total expenditure||(8,583)||(8,583)| |Net expenditure||(5,539)||(5,539)| |Net movement in funds||(5,539)||(5,539)| |**Reconciliation of funds**||||| |Total funds brought forward||209,141||209,141| |Total funds carried forward|7|203,602||203,602| The notes on pages 6 to 8 form an integral part of these financial statements. Page 3 ## **The Leon Barwell Foundation** ## **Statement of Financial Activities for the Year Ended 30 April 2022** All of the charity's activities derive from continuing operations during the above two periods. The funds breakdown for 2021 is shown in note 7. The notes on pages 6 to 8 form an integral part of these financial statements. Page 4 ## **The Leon Barwell Foundation** ## **(Registration number: 1156044) Balance Sheet as at 30 April 2022** |||**2022**||**2021**| |---|---|---|---|---| ||**Note**|**£**||**£**| |**Current assets**||||| |Cash at bank and in hand|6|186,326||203,602| |**Funds of the charity:**||||| |**Unrestricted income funds**||||| |Unrestricted funds||186,326||203,602| |**Total funds**|7|186,326||203,602| The financial statements on pages 3 to 8 were approved by the trustees, and authorised for issue on 15th July 2022 .................... and signed on their behalf by: ......................................... Mrs Paula Marie Barwell Trustee The notes on pages 6 to 8 form an integral part of these financial statements. Page 5 ## **The Leon Barwell Foundation** ## **Notes to the Financial Statements for the Year Ended 30 April 2022** ## **1 Accounting policies** ## **Statement of compliance** The financial statements have been prepared in accordance with the second edition of the Charities Statement of Recommended Practice issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102) and the Charities Act 2011. ## **Basis of preparation** The Leon Barwell Foundation meets the definition of a public benefit entity under FRS 102. The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. ## **Going concern** The trustees consider that there are no material uncertainties about the charity's ability to continue as a going concern. ## **Governance costs** These include the costs attributable to the charity’s compliance with constitutional and statutory requirements, including audit, strategic management and trustees’s meetings and reimbursed expenses. ## **Taxation** The charity is considered to pass the tests set out in Paragraph 1 Schedule 6 of the Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes. Accordingly, the charity 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. ## **Fund structure** Unrestricted income funds are general funds that are available for use at the trustees's discretion in furtherance of the objectives of the charity. Restricted funds can only be used for particular purposes within the objects of the charity. Restrictions arise when specified by a donor or when funds are raised for a particular restricted purpose. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. Page 6 ## **The Leon Barwell Foundation** ## **Notes to the Financial Statements for the Year Ended 30 April 2022** ## **2 Income from donations and legacies** ||**Unrestricted**||||| |---|---|---|---|---|---| ||**funds**||**Total**||**Total**| ||**General**||**2022**||**2021**| ||**£**||**£**||**£**| |Donations and legacies;|||||| |Donations from individuals|700||700||3,044| ||700||700||3,044| |**3 Expenditure on charitable activities**|||||| ||**Unrestricted**||||| ||**funds**||**Total**||**Total**| ||**General**||**2022**||**2021**| |**Note**|**£**||**£**||**£**| |Governance costs|1,059||1,059||1,059| ||||||| ## **4 Trustees remuneration and expenses** No trustees, nor any persons connected with them, have received any remuneration from the charity during the year. No trustees have received any reimbursed expenses from the charity during the year. Page 7 ## **The Leon Barwell Foundation** ## **Notes to the Financial Statements for the Year Ended 30 April 2022** ## **5 Taxation** The charity is a registered charity and is therefore exempt from taxation. ## **6 Cash and cash equivalents** |**6 Cash and cash equivalents**|||||||| |---|---|---|---|---|---|---|---| ||||||**2022**||**2021**| ||||||**£**||**£**| |Cash at bank|||||186,326||203,602| |**7 Funds**|||||||| ||||||||**Balance at**| ||**Balance at 1**||**Incoming**||**Resources**||**30 April**| ||**May 2021**||**resources**||**expended**||**2022**| ||**£**||**£**||**£**||**£**| |**Unrestricted funds**|||||||| |General|203,602||700||(17,976)||186,326| ||||||||**Balance at**| ||**Balance at 1**||**Incoming**||**Resources**||**30 April**| ||**May 2020**||**resources**||**expended**||**2021**| ||**£**||**£**||**£**||**£**| |**Unrestricted funds**|||||||| |General|209,141||3,044||(8,583)||203,602| Page 8