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2024-12-31-accounts

THE MILA CHARITABLE ORGANISATION ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

THE MILA CHARITABLE ORGANISATION

ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

INDEX

Page
Trustees’ Report 2-6
Independent Auditors’ Report 7-10
Statement of Financial Activities 11
Balance Sheet 12
Cash Flow Statement 13-14
NotestotheAccounts 15-19

1

THE MILA CHARITABLE ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024

The Trustees submit their annual report and audited accounts for the year ended 31 December 2024.

REFERENCE AND ADMINISTRATIVE DETAILS

The Trustees serving during the year were as follows:

Kim Ashley Nasmyth Anna Lucina Nasmyth Laura Roxanne Nasmyth Kate Ariane Nasmyth David Leonard Bentley Andrew Hamish Forsyth Amanda Polly Phipps Mark Peregrine Francis Treasurer: J Walsh Registered office: Wedlake Bell LLP 71 Queen Victoria Street London EC4A 4AY Charity number: 1169936 Bankers: Metro Private Bank One Southampton Row London WC1B 5HA Investment managers: Rothschild Bank International Limited St Julian’s Court St Julian’s Avenue St Peter Port Guernsey GY1 3BP Solicitors: Wedlake Bell LLP 71 Queen Victoria Street London EC4A 4AY Auditors: Wenn Townsend Gosditch House 5 Gosditch Street Cirencester Gloucestershire GL7 2AG

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THE MILA CHARITABLE ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Charity is a Charitable Incorporated Organisation (CIO), governed by its Constitution.

Governance

The Trustees meet every six months. In selecting trustees, the board must have regard to the skills, knowledge and experience needed for the effective administration of the Charity. In addition to the 6 monthly trustee meeting the board have created a finance sub committee that considers the Rothschild portfolio annually in advance of the Spring trustees meeting. There is also a sub group of trustees that considers the overall strategy of the charity and this meets as required.

Objects and activities

The objects of the CIO (as set out in its constitution) are to advance such charitable purposes (according to the law of England and Wales) as the Charity Trustees see fit, in particular but not limited to the advancement of education, the advancement of the arts, culture, heritage and science, and the advancement of environmental protection and improvement, by making grants to organisations and individuals.

Public benefit

The Trustees have compiled with the duty in Section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission.

Organisational structure and relationship with related parties

The Charity is managed by its Board of Trustees. Day-to-day management is delegated to Wedlake Bell LLP.

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THE MILA CHARITABLE ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

ACHIEVEMENTS AND PERFORMANCE

During the year of operation the Charity made grants to the following bodies.

Arcola Theatre Production £50,000 AREAL £10,590 At The Bus £30,000 Brampton Classical Opera £7,500 Bold Tendencies £28,625 Cockpit Arts Deptford Capital £10,000 Defenders of the Plant “DEPLA” £18,300 Dundee Contemporary Arts £10,000 Future Youth Zone £15,000 Gabriell Roar £15,000 Galop UK £10,000 The Grange Festival Learning £50,000 HGO Trust £5,000 LAMDA £12,938 Music Masters £15,000 National Youth Jazz Orchestra (NYJO) £20,000 Ouseburn Farm Charity £(1,000) Oxford Botanic Garden and Arboretum £63,461 Oxford International Song Festival (OISF) £50,000 Pimlico Opera — Primary Robins £150,000 Queer Base £15,000 Regan £80,000 Royal Opera House (ROH) £25,000 Shobana Jeyasingh Dance £60,000 SienAgosto £10,000 String Scheme (The Royal Grammer School) £7,000 Studio Voltaire £100,000 Theatre 503 £8,890 Troubadour Stageworks £10,000 Ute Brock — Project Restart £53,097 Waterharvest £100,000 Total £1,039,401

Reserves policy

As at 31 December 2024, general undesignated funds are £20,566,325. These are invested in order to generate income that is to be spent on the Charity’s objects.

FUTURE PLANS

The Charity’s future plans are to continue to support smaller localised charities and other organisations.

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THE MILA CHARITABLE ORGANISATION

TRUSTEES’ REPORT FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

FINANCIAL REVIEW

Funding sources

The Charity was provided in January 2017 with a donation of £3,245,000 and the funds for the work of the Charity are derived from further donations, income and capital gains generated from their investment. In 2023 the charity received a further substantial donation of £11,232,531 from the Kim and Anna Nasmyth Settlement 2016 more than doubling the size of the charity's funds

The financial surplus before investment gains and losses amounted to £58,110 detailed on page 8.

Investment policy

The Charity has adopted as its long-term current target return for its investment portfolio of 4% over increases in the Consumer Price index and it is recognised that this policy envisages fluctuations in investment returns over the business cycle.

Rothschild & Co Wealth Management manage the Charity’s funds. The charity established a financial sub-committee to consider with Rothschilds the performance of the investment portfolio and this meets upon at least an annual basis..

Risk

The investment policy has a conservative attitude to risk. The Charity Trustees have given consideration to the major risks to which the Charity is exposed and satisfied themselves that systems or procedures are established in order to manage those risks.

Anticipated disbursements

The long term aim of the Charity is to make annual grants of around 3-4% of the Charity’s funds. The above spending rate is designed to preserve the real value of the Charity’s funds over the long term.

Monitoring of performance

The monitoring of the performance of the Charity’s investments increased from £15,481,754 to £18,523,252. The annual expenditure as a percentage of invested assets (as at the end of the financial year) is approximately 5.6%.

Principal risks and uncertainties

The Trustees conduct the overall supervision and monitoring of the financial position of the Charity. There are risks to income as a result of fluctuations in world equity and bond markets, but the Charity’s investment policy adopted should minimise the risks to an acceptable level.

Internal risks are mitigated by the implementation of procedures for the authorisation of all transactions by at least two of the Trustees.

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THE MILA CHARITABLE ORGANISATION

TRUSTEES’ REPORT

FOR THE YEAR ENDED 31 DECEMBER 2024 (CONTINUED)

Statement of Trustees’ Responsibilities

The Trustees are responsible for preparing the Trustees’ Report and the accounts in accordance with applicable law and regulations.

Company law requires the Trustees to prepare accounts for each financial year. Under that law the Trustees have elected to prepare the accounts in accordance with United Kingdom Accounting Standards including Financial Reporting Standard 102 (United Kingdom Generally Accepted Accounting Practice). Under company law the Trustees must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the Charity and the incoming resources and application of resources, including the net income or expenditure, of the Charity for that period. in preparing these accounts, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the accounts comply with the Companies Act 2006. 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.

So far as the Trustees.are aware, there is no relevant audit information (information needed by the company’s auditors in connection with preparing their report) of which the charitable company's auditors are unaware; and each Trustee has taken all steps that they ought to have taken as a director in order to make themselves aware of relevant audit information and to establish that the charitable company’s auditors are aware of that information.

The report was approved by the Trustees on

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A Nasmyth (Trustee)
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THE MILA CHARITABLE ORGANISATION

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS

Opinion

We have audited the financial statements of The Mila Charitable Organisation (the ‘Charity’) for the year ended 31 December 2024, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of 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 the 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 Trustees annual report, other than the financial statements and our auditor's report thereon. The Trustees are responsible for the other information contained within the annual report. 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.

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THE MILA CHARITABLE ORGANISATION

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS

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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

Responsibilities of Trustees

As explained more fully in the Trustees’ responsibilities statement (set out on page 5), 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 the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

8

THE MILA CHARITABLE ORGANISATION

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud is detailed below:

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

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THE MILA CHARITABLE ORGANISATION

INDEPENDENT AUDITORS’ REPORT TO THE MEMBERS

Use of our report

This report is made solely to the Charity’s Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the Charity’s Trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Charity and the Charity’s Trustees as a body, for our audit work, for this report, or for the opinions we have formed.

hun Townend

Wenn Townsend Chartered Accountants Eligible to act as an auditor in terms of section 1212 of the Companies Act 2006 Gosditch House 5 Gosditch Street Cirencester GL7 2AG

Date: 10 June 2025

10

THE MILA CHARITABLE ORGANISATION

STATEMENT OF FINANCIAL ACTIVITIES

(INCLUDING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 DECEMBER 2024

Total Total
Note 2024 2023
£ £
Income & endowments
Donations and endowment 1,011,364 11,498,321
Investments 2 244,428 47,205
Total income 1,255,792 11,545,526
Expenditure on
Raising funds
Investment management costs 3 144,565 55,545
Charitable activities 4 1,039,401 428,874
Support costs 5 13,356 19,407
Total expenditure 1,197,322 503,826
Net income before investment gains/(losses) 58,470 11,041,700
Net (losses)/gains on investments unrealised 177,602 907,446
Net (losses)/gains on investments realised 7 1,008,396 94,561
Net income 1,244,468 12,043,707
Transfers - -
Total funds broughtforward 19,321,857 7,278,150
Totalfundscarriedforward 20,566,325 19,321,857

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The Mila Charitable Organisation APE 31 December 2024 FINAL...

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THE MILA CHARITABLE ORGANISATION

BALANCE SHEET AT 31 DECEMBER 2024

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||||||||| |---|---|---|---|---|---|---|---| |Total|Total| |Note|2024|2023|‘| |£|£| |Fixed|assets| |investments|7|18,523,252|15,481,754| |Current assets| |Debtors|8|361,364|53,050| |Cash|at|bank|2,107,020|4,066,873| |2,468,384|4,119,923| |Creditors:|amounts|falling|due within one year|9|(305,311)|(189,820)| |Net current assets|2,163,073|3,930,103| |Total|assets|less|current|liabilities|‘|20,686,325|19,411,857| |Creditors:|amounts falling due after one year|10|=|(120,000)|(90,000)| |Net assets|,|20,566,325|19,321,857| |Funds| |Unrestricted|20,566,325|19,321,857| |Total|charity funds|20,566,325|19,321,857|

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These accounts were approved and authorised for issue by the Trustees on

A Nasmyth (Trustee)

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THE MILA CHARITABLE ORGANISATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

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|||||||| |---|---|---|---|---|---|---| |2024|2023| |£|£| |CASH|USED|IN| |OPERATING|ACTIVITIES|(see|below)|902,815|11,132,700| |CASHFLOW|FROM| |INVESTING|ACTIVITIES| |Payments|to|acquire|investments|(6,788,884)|(8,234,664)| |Proceeds|on|sale|of|investments|3,924,988|874,067| |Interest|1,228|552| |Non|cash|movement|-|-| |(1,959,853)|3,772,655| |(1,959,853)|3,772,655| |INCREASE/(DECREASE)|IN|CASH|(1,959,853)|3,772,655| |CASH|AND|CASH|EQUIVALENT|AT THE| |BEGINNING|OF|THE|YEAR|4,066,873|294,218| |TOTAL|CASH|AND|CASH|EQUIVALENT|AT| |THE|END|OF THE YEAR|2,107,020|4,066,873|

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THE MILA CHARITABLE ORGANISATION

CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER 2024

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||||||| |---|---|---|---|---|---| |2024|2023| |£|£| |RECONCILIATION|OF|OPERATING|(DEFICIT) TO|NET| |CASH|(OUTFLOW)/INFLOW FROM|OPERATING|ACTIVITIES| |Net|Incoming/(outgoing)|resources|1,244,468|12,043,707| |Unrealised|losses/(gains)|on|investments|(177,602)|(907,446)| |Interest|received|(1,228)|(552)| |Decrease/(Increase)|in|debtors|(308,314)|19,200| |(Decrease)/Increase|in|creditors|145,491|(22,209)| |Net cash|inflow from|operative|activities|902,815|11,132,700|

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ANALYSIS OF CHANGES IN NET FUNDS

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |Other|non-| |Cash| |1|Jan|2024|Cash|flow|Changes|31|Dec|2024| |Cash|at|bank|and|in|hand|£4,066,873|£(1,959,853)|-|£2,107,020|

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THE MILA CHARITABLE ORGANISATION

1 ACCOUNTING POLICIES

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2024

b) Basis of preparation The accounts have been prepared 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 UK and Republic of Ireland (FRS102) — (Charities SORP (FRS 102)) and the Charities Act 2011.

There are no uncertainties about the Charity’s ability to continue as a going concern.

In common with many other charities of our size and nature we use our auditors to assist with the preparation of the accounts

No donations have been received with any restrictions applied to them and therefore no net assets fund analysis note is included within these accounts.

15

THE MILA CHARITABLE ORGANISATION

4 ACCOUNTING POLICIES (continued)

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

f) Expenditure All expenditure is accounted for on an accrual basis under the appropriate expense category. Expenditure includes irrecoverable VAT where appropriate. Any support costs specific to one of the activities is allocated wholly to the activity. The remaining support costs are allocated to that activity in proportion to the combined costs of activities undertaken directly and grants. All costs are classified as charitable activities apart from those attributable to raising funds (investment management costs).

2 INCOME FROM INVESTMENTS
Total 2024 Total 2023
£ £
Interest receivable 1,228 552
Other investment income 243,200 46,653
244,428 47,205
3. INVESTMENT MANAGEMENT COSTS
Total 2024 Total 2023
£ £
Investmentmanagementfees 144,565 55,545

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THE MILA CHARITABLE ORGANISATION

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

4 CHARITABLE ACTIVITIES

Total 2024 Total 2023
Grants to institutions:
Arcola Theatre Production 50,000 -
AREAL 10,590 -
AT the Bus 30,000 -
Brampton Classical Opera 7,500 7,500
Bold Tendencies 28,625 8,000
Clonter Farm Music Trust - 30,000
Cockpit Arts Deptford Capital 10,000 20,000
Defenders ofthe Planet “DEPLA” 18,300 8,600
Dundee Contemporary Arts 10,000 -
Future Youth Zone 15,000 -
Gabriell Roar 15,000 15,000
Britten Pears Arts - 75,000
Galop UK 10,000 -
The Grange Festival Learning
Grounded Sounds
50,000
-
-
20,000
HGO Trust 5,000 -
Hostnation
LAMDA
Music Masters
-
12,938
15,000
10,000
-
-
National Youth Jazz Orchestra (NYJO) 20,000 -
Ouseburn Farm Charity
Oxford Botanic Garden and Arboretum
(1,000)
63,461
-
(8,112)
Oxford International Song Festival (OISF) 50,000 -
Plimlico Opera— Primary Robins 150,000 -
Queer Base 15,000 -
Regan
RoyalAcademy ofMusic (Musical Theatre Juniors)
80,000
-
-
75,000
Royal Opera House (ROH)
Shobana Jeyasingh Dance
SienAgosto
String Scheme (The Royal Grammer School)
25,000
60,000
10,000
7,000
-
19,320
50,000
4,000
Studio Voltaire 100,000 -
Sylvia Foundation
Talents for Future
-
-
10,000
42,479
Theatre 503 8,890 -
Troubadour Stageworks 10,000 -
Ute Brock— Project Restart 53,097 26,087
Waterharvest
WrightCommunity Access
100,000
-
-
10,000
1,039,401 428,874

THE MILA CHARITABLE ORGANISATION

5 SUPPORT COSTS

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

Total 2024 Total 2023
£ £
Charity administration and monitoring of activities 24,198 11,499
Otherexpenses 155 25
Exchange rate difference (15,997) 83
Governance costs (note 6) 7,500 7,800
15,856 19,407
6 GOVERNANCE COSTS
Total 2024 Total 2023
£ £
Auditors’ remuneration - auditand accountancy 6,800 7,100
- other costs 700 700
7,500 7,800
7 INVESTMENTS (ATVALUATION)
2024 2023
£ £
Fixed income 696,844 753,803
Equities
Hedge funds
14,427,281
3,575,123
A3;211,327
1,370,976
Others 83,000 33,829
Foreign exchange forward contracts (258,996) 111,819
18,523,252 15,481,754
2024 2023
Analysis ofmovement in investments (excluding cash) £ £
Brought forward 15,481,754 7,213,711
Additions at cost 6,788,884 8,234,664
Sale proceeds (3,924,988) (874,067)
Net gain/(loss) on revaluation (Note) 177,602 907,446
Carriedforward 18,523,252 15,481,754

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THE MILA CHARITABLE ORGANISATION

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2024

2024 2023
Analysis ofnet gain/(loss) on investments realised £ £
Foreign exchange gains/(losses)
Realised gains
272,180
736,216
(110,625)
205,186
Net gain/(loss) on investments realised 1,008,396 94,561
8 DEBTORS
2024 2023
£ £
HMRC Gift Aid and other taxes 361,364 53,050
9 CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Accruals and grant liabilities 305,311 189,820
305,311 189,820
10 CREDITORS: AMOUNTS FALLING DUE AFTERONE YEAR
2024 2023
£ £
Accrualsandgrantliabilities 120,000 90,000

141 RELATED PARTIES

Donations made to the Charity by Trustees totalled £650,000 (2023: £11,444,731).

No Trustee received any remuneration or reimbursement of expenses in the year.

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