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2023-12-31-accounts

BlE CHARITABLE TRUST

Annual Report for 2023

The BIE Charitable Trust supports various embalming-related educational activities such as the annual awards for newly qualified members, funding for educational programmes and the administration of the funds for the Company of Fellows American Exchange programme. The Trust can also accept applications from BIE committees and individuals for financial support relating to educational projects. All funding must meet the Trust’s criteria and be granted at the absolute discretion of the Trustees.

The Trustees in 2023 were: David Kaye FBIE (Chairman), Edward Williams-Price FBIE (Secretary), Michael Liddle FBIE (Treasurer), Rachel Shipley FBIE and Jimmy Lindsay MBIE.

The Trustees met in person twice at Anubis House in February and September. All the regular business is dealt with by email and this year covered the Trustees’ Award, grants for educational events and general requests for finance.

The post-graduate Hairdressing Course once again took place in March. This one-day event was created by, and is administered by Rachel Shipley with funding from the Trustees.

The winners of the Trustees’ Awards for examination marks by new members in the previous year’s intake were Shaun Patrick Dee of the Scottish Division (Theory) and Jennifer Chadwick of the North West Division (Practical).

The Trust continues to support the Keele educational weekends and will consider applications from Divisions arranging educational events.

The Trustees thank the Institute’s membership for their ongoing support and, as always, would welcome any approaches or suggestions where the Trust might be of assistance.

David Kaye FBIE Chairman.

REGISTERED CHARITY NUMBER: 1172109

Report of the Trustees and Unaudited Financial Statements for the Year Ended 31st December 2023

for The British Institute of Embalmers Charitable Trust

West - Chartered Accountants Office 2 Greswolde House 197b Station Road Knowle Solihull West Midlands B93 0PU

The British Institute of Embalmers Charitable Trust

Contents of the Financial Statements for the Year Ended 31st December 2023

Page
Report of the Trustees 1
Accountants Report 2
Income and Expenditure Account 3
Balance Sheet 4
Notes to the Financial Statements 5

The British Institute of Embalmers Charitable Trust

Report of the Trustees

for the Year Ended 31st December 2023

The trustees present their report for the year ended 31st December 2023

OBJECTIVES AND ACTIVITIES

The aims and objectives of the charity are for the public benefit:

  1. to advance education in embalming and related subjects in such ways as the charity trustees may in their discretion determine and in particular but not exclusively by:

a. awarding grants towards tuition fees and maintenance allowances for those wishing to study embalming if through poverty they would be otherwise prevented from doing so; and

b. awarding annual prizes to those students who achieve the highest results in embalming examinations; and

  1. to relieve those in need by reason of youth, age, ill-health, disability, financial hardship or other disadvantage in particular following a bereavement; and

  2. such other exclusively charitable objectives as the charity trustees may in their absolute discretion determine

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The charity was registered as a charitable incorporated organisation (CIO) on 16th March 2017 and is controlled by its governing document.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

1172109

Trustees

D L Kaye Chairman M P Liddle Treasurer

E G Williams-Price Secretary Mrs R M Shipley J C S Lindsay

Principal address

21c Station Road Knowle Solihull West Midlands B93 0HL

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

........................................................................ M P Liddle - Trustee

Page 1

Accountants Report to the Trustees of The British Institute of Embalmers Charitable Trust

In accordance with your instructions, we have compiled these unaudited financial statements for the year ended 31[st] December 2023 from the accounting records and information and explanations you have given to us.

As the charity trustees of the Trust you are responsible for the preparation of the accounts.

We have no concerns and have come across no matters in connection with the preparation of the accounts to which attention should be drawn in order to enable a proper understanding of the accounts to be reached.

West - Chartered Accountants Office 2 Greswolde House 197b Station Road Knowle Solihull West Midlands B93 0PU

Date: .............................................

Page 2

The British Institute of Embalmers Charitable Trust

Income and Expenditure Account for the Year Ended 31st December 2023

2023
Unrestricted
fund
Notes
£
INCOME AND ENDOWMENTS FROM
Donations and legacies
700
Investment income
2
1,937
Total
2,637
EXPENDITURE ON
Charitable activities
Welsh Office donation
317
Scottish Office donation
425
National Office donation
805
Trustees' award
-
Hairdressing course
300
Other
575
Total
2,422
NET INCOME
215
RECONCILIATION OF FUNDS
Total funds brought forward
124,662
TOTAL FUNDS CARRIED FORWARD
124,877
2022
Total
funds
£
9,169
395
9,564
-
-
-
3,500
300
634
4,434
5,130
119,532
124,662

The notes form part of these financial statements

Page 3

The British Institute of Embalmers Charitable Trust

Balance Sheet 31st December 2023

2023
Unrestricted
fund
Notes
£
CURRENT ASSETS
Debtors
5
-
Cash at bank
125,697
125,697
CREDITORS
Amounts falling due within one year
6
(820)
NET CURRENT ASSETS
124,877
TOTAL ASSETS LESS CURRENT
LIABILITIES
124,877
NET ASSETS
124,877
FUNDS
7
Unrestricted funds
124,877
TOTAL FUNDS
124,877
2022
Total
funds
£
9,099
116,383
125,482
(820)
124,662
124,662
124,662
124,662
124,662

The financial statements were approved by the Board of Trustees and authorised for issue on ............................................. and were signed on its behalf by:

............................................. M P Liddle - Trustee

The notes form part of these financial statements

Page 4

The British Institute of Embalmers Charitable Trust

Notes to the Financial Statements

for the Year Ended 31st December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Taxation

The charity is exempt from tax on its charitable activities.

2. INVESTMENT INCOME

INVESTMENT INCOME
2023 2022
£ £
Deposit account interest **1,937 ** 395

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Page 5