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2025-06-30-accounts

THE SEQUOIA TRUST Registered Charity No: 1163457

FINANCIAL STATEMENTS FOR THE YEAR ENDED 30th June 2025

The Sequoia Trust Trustees Report for the year ended 30th June 2025

The trustees present their report along with the financial statements of The Sequoia Trust (the "Trust") for the period to 30 June 2025. The Trust is a CIO (Charitable Incorporated Organisation) and is registered with the Charity Commission for England and Wales with registered charity number 1163457.

Trustees Sir Paul Marshall Lady Sabina Marshall Deborah Afdhal Claire Musgrave (resigned 30/06/2025) Winston Marshall Louise Walker Sir William Shawcross (appointed 26/09/2025)

The trustees, as shown above, were appointed by the Trust's first Constitution or in accordance with the requirements of the Constitution. All the trustees receive regular updates on the charity sector.

Principal Office George House 131 Sloane Street London, SW1X 9AT Bankers UBS AG London Branch 5 Broadgate London EC2M 2QS Auditors Moore Kingston Smith LLP 9 Appold Street London EC2A 2AP Solicitors Bates Wells 10 Queen Street Place London EC4A 1BE

Objects and Activities

The objects of the Trust are specifically restricted to such objects or purposes which are recognised as exclusively charitable under the law of England and Wales.

The Trustees confirm that they have complied with the duty in section 17 of the Charities Act 2011 to have due regard to the Charity Commission's general guidance on public benefit.

Achievements, Performance and Financial Review

During the period the Trust received £500,000 (2024: £0) from trustees with no gift aid (2024: £0). The Trust donated £17,141,000 (2024: £22,446,000) to various charitable purposes around the World as detailed in note 3 to the accounts. All awards and donations have been made in keeping with the Trust guidelines and objectives of the CIO Constitution.

Grants Policy

The Trustees discuss each potential grant before a decision is taken to support a charitable organisation. The grants are given at arms length, for use in on-going charitable activities of an organisation, and are generally requested to remain confidential.

Page: 1

The Sequoia Trust Trustees Report for the year ended 30th June 2025 (Continued)

Investment Policy

The Investment policy of the Trust is to achieve low volatility, absolute returns, whilst seeking to maintain the capital value. The investments donated do not pay a dividend and therefore the only source of income from these investments is on disposal.

Reserves Policy

The Trustees ensure the Trust holds sufficient working capital for the ongoing grant commitments. Reserves have been built up to fund future grant and award activities. The current capital value of the investments currently stands at £477,611,000 and the current bank balance stands at £31,978,000. Unrestricted funds currently show a surplus of £487,834,000. The trustees review this policy on an annual basis.

Risk Management

Key management and remuneration policy

The Trustees are not remunerated and the Trust has no employees.

Appointment of Trustees

New trustees may be appointed by the Trust's member or by the existing trustees. The Trust shall select appropriate trustees and provide them with an induction to acquaint them with the governance and policies of the Trust as well as what is expected of them in their new role. Additional training and/or information will be provided to the trustees on an ongoing basis.

Future Plans

The trustees plan to pursue a policy of continuity over the coming twelve months, with no major operational changes forecast for the coming year.

Statement of Trustees' Responsibilities

The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Charity law requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The financial statements are required by law to give a true and fair view of the state of affairs of the Trust and of the income and expenditure of the Trust for that period. In preparing these financial statements, the trustees are required to:

Page 2

The Sequoia Trust Trustees Report for the year ended 30th June 2025 (Continued)

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. They 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.

Audit Information

So far as each of the trustees at the time the trustee's report is approved is aware:

Auditors

Moore Kingston Smith LLP continued to be the auditors during the period.

On behalf of the Trustees:-

The Sequoia Trust

..................................................

Trustee

Date: 23 April 2026

Page: 3

Independent Auditors Report to the Trustees of The Sequoia Trust

Opinion

We have audited the financial statements of The Sequoia Trust for the year ended 30 June 2025 which comprise the Statement of Financial Activities, the Summary Income and Expenditure Account, the Balance Sheet, the Cash Flow Statement and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Ireland’ (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs(UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the audit of financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue. Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page: 4

Independent Auditors Report to the Trustees of The Sequoia Trust

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters where the Charities Act 2011 requires us to report to you if, in our opinion:

Responsibilities of trustees

As explained more fully in the trustees’ responsibilities statement set out on pages 2 and 3, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with regulations made under section 154 of that Act.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

Page: 5

Independent Auditors Report to the Trustees of The Sequoia Trust Auditorfs responsibilities for the audlt of the financial Statements Icontlnuedl We communicate wth those charged wlh governance regarding, among other mallers, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal Control that w• idgntify during our 4￿dIt. Explanation as to what oxtent the audit was consldered capable of detecting Irrggularltles. Includlng fraud Irregularities, including fraud, are instances of non-compliance wlh laws and regulations. WÈ design procedures in line with our responsibilities, outlined above, to rjetect material misstslemenls in respeal of irregularities, including fraud. The extent lo which our procedures are capable of detecting irregularities. including fraud is detailed below. The objectives of our audit in respect of fraud, are,. to identify and assess the risks of material misstatement of the financial statements due lo fraud., lo obtain sufficient appropriate audit ewden¢g regarding the assessed risks of material mi531alemenl due lo fraud, through designing and implementing appropriate responses lo those assessed risks., and to respond appropriately to instances of fraud or suspected fraud identrfied during the audit. However, the pnmary responsibility lor the prevention and detection of fraud rests wrth both management and those charged wlh govemanee of the charty. Our approach was as follows.. Wè obtained an understanding of the legal and regulatory requiramèntg applicable lo the charity and nsidered that the most significant are the Charities Act 2011, the Charty SORP, and UK financial reporting standards as issued by the Financial Reporting Couneil. We obtained an understanding of how the charity complies with these requirements by discussions wilh management and those charged with governance. We assessed the risk of material misstslemenl of the financial slalemenls, including the risk of material misstatement due to fraud and how it might OCCLtr. by holding discussions wf(h management and those charged with govemance. Wè inquired Df managèment and those charged wth govornanc8 as to any known inslancos of non- compliance or suspected non-compliance with laws and r￿ulatIons. Based on this understsnding. we designed specific appropriate audit procedures lo identrfy instances of non<ompliance with laws and regulations. This included making enquiries of management and those eharscd bmth govemanGe and oljtaining additional Gorroborative wd¢nGe as required. There are inherent limi(ations in the audit procedures deseribed above. We areloss likety lo become aware of instances of non-compliance with laws and regulations that are not closely related lo events and transactions refiected in the financial statements. Also. the risk of not detecting a material misstatemént due lo fraud is higher than the risk of not deleth'ng one resu￿Ing from error. as fraud may involve deliberate concealment by, for example, forgery or intgnlional misrepresenlalions, or through collusion. Use of our r9POrt This report is made solely lo the charills trustees, as a body, in accordance wlh Chapter 3 of Part 8 of the Charities Act 2011. Ouf audit work has been undertaken so that we might state to the charitys trustees those matters we are required lo slate lo them in an audilorfs report and for no other purpose. To the fullest extent perrnrtted by law, we do not accept or assume responsibilty to any party other than the charity and chanlls iTUStees as a body, for our audit worf(, for this report, or for the opinion we have fom&l. Dale .24 April 2026 Luke Hoft, Senior Ststutory*udrtor for and on behalf of Moore Kingston Smith LLP Chartered Accountants and Slatulory Audf(ors 9 Appold Street London EC2A 2AP Moorg Kingston Smith LLP is eligible to act as auditor in temis of Section 1212 of the Comp8nies Act 2006. Page.. 6

The Sequoia Trust Statement of Financial Activities For the year ended 30th June 2025

Note
Income from:
Donations:
Donations received
2
Investment income
Total income
Expenditure on:
Charitable Activities:
Grants and Donations payable
in furtherance of objects
3
Cost of raising funds:
Cost of investing activities
Total expenditure
Net gain on investments
8
Gains/ (Losses) on foreign exchange
Net movement in funds
Total funds brought forward
Total funds carried forward
£'000
-
2,407
2,407
(16,930)
-
(16,930)
36,579
(1,261)
20,795
467,539
488,334
Unrestricted
Funds
£'000
500
-
500
(500)
-
(500)
-
-
-
-
-
Restricted
Funds
£'000
500
2,407
2,907
(17,430)
-
(17,430)
36,579
(1,261)
20,795
467,539
488,334
Year ended 30
June 2025
£'000
-
2,373
2,373
(22,662)
(30)
(22,692)
72,689
234
52,604
414,935
467,539
Year ended 30
June 2024

All gains and losses arising in the year are included in the Statement of Financial Activities and arise from continuing operations.

The notes on pages 10 to 14 form part of the financial statements.

Page: 7

The Sequoia Trust Balance Sheet at 30th June 2025

Note
Non Current assets
Investments
8
Concessionary loan
9
Current Assets
Debtors
Cash at bank
Creditors: Amounts falling due
within one year
Creditors
10
Net Current (Liabilities) / Assets
Total Assets less current liabilities
Creditors: Amounts falling due after
more than one year
Grants payable
Total Net Assets
Funds
Restricted funds
Unrestricted Funds
2025
£'000
477,612
2,400
480,012
-
31,978
31,978
(17,744)
14,234
494,246
(5,912)
488,334
-
488,334
2024
£'000
486,009
2,400
488,409
-
30,842
30,842
(38,166)
(7,324)
481,085
(13,546)
467,539
-
467,539

The notes on pages 10 to 14 form part of the financial statements.

23 April 2026 The accounts were approved by the Trustees and authorised for issue on: …………………….. and signed on its behalf by:

The Sequoia Trust

......................................................................... Trustee

Page: 8

The Sequoia Trust Statement of Cash Flows Statement and Notes

Note
2025
£'000
Net cash provided/(used in) by operating
activities
(i)
(46,747)
Investment income
2,407
Cost of purchasing fixed asset investments
(5,898)
Proceeds from sale of fixed asset investments
51,373
45,475
Change in cash and cash equivalents in the reporting period
1,136
30,842
31,978
Note (i)
Reconciliation of net income to net cash flow from operating activities
2025
£'000
Net (loss)/ income as per the statement of
20,795
financial activities
Investment income
(2,407)
Investment gains
(36,579)
Gifted investment shares received
(500)
(Increase)/decrease in concessionary loan
-
(Increase)/decrease in debtors
-
Increase/(decrease) in creditors
(28,056)
Net cash used in operating activities
(46,747)
Analysis of cash and cash equivalents
2025
£'000
Cash in hand
31,978
Total cash and cash equivalents
31,978
Analysis of changes in net debt
At
Cash
01/07/2024
Flows
Cash
30,842
1,136
Cash generated from operating activities:
Cash flows from investing activites:
Cash flows from financing activities:
Cash and cash equivalents at 30 June 2024
Cash and cash equivalents at 30 June 2025
Note
2025
£'000
Net cash provided/(used in) by operating
activities
(i)
(46,747)
Investment income
2,407
Cost of purchasing fixed asset investments
(5,898)
Proceeds from sale of fixed asset investments
51,373
45,475
Change in cash and cash equivalents in the reporting period
1,136
30,842
31,978
Note (i)
Reconciliation of net income to net cash flow from operating activities
2025
£'000
Net (loss)/ income as per the statement of
20,795
financial activities
Investment income
(2,407)
Investment gains
(36,579)
Gifted investment shares received
(500)
(Increase)/decrease in concessionary loan
-
(Increase)/decrease in debtors
-
Increase/(decrease) in creditors
(28,056)
Net cash used in operating activities
(46,747)
Analysis of cash and cash equivalents
2025
£'000
Cash in hand
31,978
Total cash and cash equivalents
31,978
Analysis of changes in net debt
At
Cash
01/07/2024
Flows
Cash
30,842
1,136
Cash generated from operating activities:
Cash flows from investing activites:
Cash flows from financing activities:
Cash and cash equivalents at 30 June 2024
Cash and cash equivalents at 30 June 2025
2024
£'000
(27,615)
2,373
(58,218)
101,662
43,444
18,202
12,640
30,842
2024
£'000
52,604
(2,373)
(72,689)
-
(1,200)
2,601
(6,558)
(27,615)
2024
£'000
30,842
30,842
At
30/06/2025
31,978

Net (loss)/ income as per the statement of
financial activities
Investment income
Investment gains
Gifted investment shares received
(Increase)/decrease in concessionary loan
(Increase)/decrease in debtors
Increase/(decrease) in creditors
Net cash used in operating activities
Analysis of cash and cash equivalents
Cash in hand
Total cash and cash equivalents
Analysis of changes in net debt
Cash

At
01/07/2024
30,842

Page: 9

The Sequoia Trust Notes to the Accounts For the year ended 30th June 2025

1 Accounting policies

Basis of accounting

The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), including Update Bulletin 1. The Trust is a public benefit entity for the purposes of FRS 102 and therefore the Trust also prepared its financial statements in accordance with the 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 (The FRS 102 Charities SORP) and the Charities Act 2011.

The financial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest pound.

The principle accounting policies adopted in the preparation of the financial statements are set out below.

Going Concern Basis

The trustees have assessed whether the use of the going concern basis is appropriate and have considered possible events or conditions that might cast significant doubt on the ability of the Trust to continue as a going concern. The trustees have made this assessment for a period of at least one year from the date of approval of the financial statements. In particular the trustees have considered the Trust’s forecasts and projections and have taken account of pressures on donation and investment income. After making enquiries the trustees have concluded that there is a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. The Trust therefore continues to adopt the going concern basis in preparing its financial statements and there are no material uncertainities at the date of signing.

Income

Income is credited to the Statement of Financial Activities on an accruals basis when there is entitlement to the funds, the receipt is probable and the amount can be measured reliably.

Expenditure

Expenditure is charged on an accruals basis. Grants payable are included in the Statement of Financial Activities when approved by trustees and offered to the grantee.

Foreign currencies

Transactions denominated in foreign currencies are translated into Sterling at the exchange rate ruling at the date of the transactions. Assets and liabilities in foreign currencies are translated into Sterling at the rates of exchange ruling at the end of the financial period. All exchange differences are dealt with in the Statement of Financial Activities.

Investments

Investments are included in the accounts at market value. Realised and unrealised gains and losses on investments are included within the funds.

Cash and Cash Equivalents

Cash and cash equivalents include cash at banks and in hand and short term deposits with a maturity date of three months or less.

Grants payable

Contractual arrangements are recognised as goods and services are supplied. Other grant payments are recognised when a constructive obligation arises. Grant creditors have not been discounted over the period of payment due to the discounted amount not being material to the accounts.

Page: 10

The Sequoia Trust Notes to the Accounts For the year ended 30th June 2025

1 Accounting policies (continued)

Concessionary loan

Concessionary loans are loans are initially measured at the amount paid and are adjusted annually for any accrued interest receivable less impairment loss.

Financial Instruments

The trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

With the exceptions of prepayments and deferred income all other debtor and creditor balances are considered to be basic financial instruments under FRS 102.

Critical accounting estimates and areas of judgement

In the view of the trustees in applying the accounting policies adopted, no critical accounting estimates and judgements were required that have a significant effect on the amounts recognised in the financial statements nor do any estimates or assumptions made carry a significant risk of material adjustment in the next financial year.

2
Donations received
Donated investments
2025
£'000
500
500
2024
£'000
-
-

Page: 11

The Sequoia Trust Notes to the Accounts For the year ended 30th June 2025

3 Grants and donations payable in furtherance of objects

Grants and donations payable in furtherance of objects
Grant Commitments
Faith-based institutions
Educational grants
Other grants
Donations
Faith-based institutions
Youth well-being
Educational donations
Other unrestricted donations
Governance costs (see note 7)
2025
£'000
9,070
3,230
1,862
14,162
1,143
1,000
600
235
2,978
290
17,430
2024
£'000
-
19,182
1,714
20,896
1,000
500
50
1,550
216
22,662
-

4 Transactions with Trustees

No trustee received any remuneration for services as a trustee (2024: £nil), nor any reimbursement of expenditure (2024: £nil).

Total aggregated donations received from Trustees during the accounting period amounted to £500,000 (2024: £nil).

See note 11 for related party transactions in the period under review.

5 Employees

The Trust has no employees.

6 Fund Accounting

The unrestricted fund consists of those funds which the Trust may use in furtherance of its charitable objectives at the discretion of the trustees.

7
Governance costs
Audit fees
Legal and professional fees
Bank and custody charges
Accountancy
Consultancy Fees
2025
£'000
14
38
22
1
215
290
2024
£'000
13
4
20
3
176
216

Page: 12

The Sequoia Trust Notes to the Accounts For the year ended 30th June 2025

8
Investments
Opening balance as at 1 July 2024
Additions in the period
Redemption proceeds in the period
Gain/loss on investments
Market Value at 30 June 2025
Historical Cost
Significant Investment holdings based on market value at 30 June 2025
Investments
MW Eureka Plus Fund
MW Eureka Fund
Prevatt Global Investments
VY Nous LP
9
Non Current Debtors
Concessionary Loans
10
Creditors: Amounts falling due within one year
Grants payable
Accruals & other creditors
2025
£'000
486,009
6,397
(51,373)
36,579
477,612
318,228
were:
Original cost
at 30 June
2025
£'000
163,634
84,816
24,088
20,139
292,677
2025
£'000
2,400
2,400
2025
£'000
17,727
17
17,744
2024
£'000
456,764
58,218
(101,662)
72,689
486,009
288,079
Market value at
30 June 2025
£'000
201,721
141,768
25,303
52,025
420,817
2024
£'000
2,400
2,400
2024
£'000
38,104
62
38,166

11 Related Parties

The trust received donations of £500,000 (2024: £nil) from Lady Sabina Marshall.

During the period the Trust made a grant of £207,000 (2024: £19,182,000) to ARK, a charity of which Sir Paul Marshall is a trustee. At the period end there were unpaid grant commitments to ARK of £4,575,000 (2024: £23,305,000). Claire Musgrave was the Chair of the Finance and Risk Committee of ARK during the prior period. Claire Musgrave resigned from this committee on 14 November 2023.

During the period the Trust made awards of £3,350,000 (2024: £nil) to The Church Revitalisation Trust, a charity of which Sir Paul Marshall is a Trustee. The Trust also made awards of £1,150,000 (2024: £1,000,000) to Holy Trinity Brompton a charity which is related to the Church Revitalisation Trust. At the end of the period there were unpaid grant commitments to The Church Revitalisation Trust of £2,250,000 (2024: £525,000).

Page: 13

The Sequoia Trust Notes to the Accounts For the year ended 30th June 2025

11 Related Parties (continued)

During the period the Trust made a grant of £2,000,000 (2024: £nil) to the Alliance for Responsible Citizenship (ARC). Sir Paul Marshall is a Director of ARC.

The Trust made grants during the period of £Nil (2024: £400,000) to the Education Policy Institute, a Charity which Sir Paul Marshall was a Trustee. At the end of the period there were unpaid grant commitments to the Education Policy Institute of £200,000 (2024: £400,000). Sir Paul Marshall resigned as a trustee of the Education Policy Institute on 31 December 2023.

12 Financial and Capital commitments

At the end of the period, there were uncalled investment commitments of £12,386,000 (2024: £19,831,000).

Page: 14