REGISTERED CHARiTI INIINIBER: 1172301 TIIE I¥I.&RTI'N BIL4CF.GIRDI.F. CII.4RIT.IBLE 01 PIVATIQ KEVOK'I. OFTHF. TRI'STF.F.&>.4ND UN.4LDITED FlY}C1.L ST.4TENIF.NTS FOR THE I'E.4R ENDED.S,IPRII. 202_
THE NIART)'N BIi4CEGIIU)LE Ckl_4RiT.IBI.E FOLI.ND.4J'JUN I'EN I'S 01.. I'HE FtY,.IJCl.11. STItTEIIENTS FOR TIIE I"EAR ENDED 5 APRIL ?02) Page Report of the Trnstees Independent Examiner's Report Stalement of Fin%n¢i*l .4ctii'ities Balance Sheet Notes to the Tr'inancial Statements Detailed Ststement of FinanciAI..IctiiitAL 10
THE .NIARTI'N BIL4CEGIRt)l.F. ("114RI'I".4BI.E TrOU)D..ITION REPORTOFTHE TRLSIEE'S FOR"I'HE I LAK EPDED 4,IPRIL 2025 The trusiees present their rew)n wilh ihL finanLial tslaiements of Ihe charity. for the i".ear cnded S April 2025. The trustets have adopted the proK'isiong of Accounlino and ReFM)rting b!." Charitie%- Staf¢ment of Recommended PraLtice applicable to ¢hariiies preparinTr Their accouDts in accordance Mith the Financial Reportino Standard appliGknle in the L,K and RepubliL (If Ireld (FRS I O?} leIfeLti'e l Januar¥ ?0191. The Chariiy is a Charitsbl¢ IniiiryKTrrdted OrTrJnisaiion ICIO) poN-erncd according lo the Cun5lilulion dated ?8 NlarLh ?017. It .35 cstablishcd to take forw'ard thi li'0 ol- IhL L,'ninLI)rpc)rated .4440ciaiioii reoistLrcd ilarity. number 117?301. Th¢ CIO'S annual reports are publish¢d on thc Charii)." CommÈssion l¥'ebsitc, ii'"ith cffcct from the vear endino 2018. 5 ,.Ipril ThL L10 is an independent chariN. FIN.4NCI.4L REI'IE The F¥sulis fDr The peri(xl aiid finaiicial tK>Sttion sd out in the Statetnent of Financial AciiNities on pa<Ye 3 and the Balance Shcct on pauc 4. NLt inwme for period. before gain&ilosses) on iiivestmeniN: £1 i1,85? 1?024 £126,758). -fL)Idl unrLStricted incoine (llnds carried fotu'ard as at 4 ilpril )(J?i M".ere £1.081.61 120?4 £9? l.j?31. STRUCTI"Rb.. GOVF.RNANCF. .4ND l1.[A.4r.EIF.T Coi'eTnin% docurnent Th¥ eharit). is controlled its governino th¥ument: a deed of tru%t u)nslitule5 dn unincowrated charitv. RF.FF.REfC-E..I.ND.4D.IIINIST1UTI DE'I"AII.S R¢gtstered Charitv number 11723Ql Principal address Northw'iLh Chesliire C,.8 IAU Trust¢¢s P M BTrcegTirdl¢ D Thon15o)n J .Kq RraLL'girdlt RM fvlck¥nie Independeni Examiner ,Murra} Sinitli 1.1 P C-.hartered Accountsnis Ddildnd House 44 11.'innington Hill N()rthi*iLh C.he%hire tlpprovcd b! oidur of the board of Inibtees Dn li (ktober ?02) and si7¢d on its kha]f by= P M Braccgirdlc- Trusicc Page
INDF,PE*4DENT EX.4IlllNER'S REPORTTO"I"HTr: TRI STF.F.S O THE 114RTI'N BR.ICEGIRDLE LH..KRI"I..IBLE FOLND.ATIO Independent exMminer'_s report to ihe truslees ofThe fvlathi) Bracegirdle Charitable Foundation I report to the charitv tru5tecs on mv Lxaminaiion of the accounis of The Iqathn BracLwirdlc Charitshle Fi)LdatiOn (the "I'rusil for the v&ir ended .) ,Ipril 202). Respon.%ibilitie5 and basis of rewrt As the ih¢Wi)' Irust¢es of ihe Tm51 vou are reswn5iblc for the preparation of thL accounts in accordance 'Ith the requ1MentS of the Charities Aci 2011 I'the Ait'l. I rewrt in respect of m} exarnination ofihc Tnisl's uttied oul uiider Section 141 ot thc .4ct and in cam.ine out m)". examin?£ tion I hai'"e follom'ed all applicable Dircciions oiven bl thc Charit!. Cotnmissinn under Section l Jfj(4llhl nf the Act. Independenl ex#miner's statement I liave coiiiplctcd niN exatnination. I confim) thai no fflaterial mattcts have Come to my attention in Co[¢ctIon i¥iih the cxaTnination gii'ing me Cause to beliel'e that in ani material TespL'Lt- accounlinu Tccords were noi kepi in respecr of rhe Trust as required hN' Secti()n 1_311 of the _4ct- or tlie accoiillts do noi a¢¢ord th'itli those records: or Ihe accounis do not compl). Is'ith the applicablc rcquiTements conccrnine the forni and contcnt c?f aL)untS set out in the C.hdritli'% IALcounis and Rcports) R¢2ulaEions ?008 otlier than an). requiremcnt ihat the a¢wunt5 givc a true and fair view hiCk1 is not a mattcr uonsidircd part of an independeni examinc2tion. I have no concems and have come across no other matÉets in conne10n H'"ith ihe examination 10 which attention should be dra thi% repi)rt in (ITdi'r t(Tr u]able a proper undcrs(anding of(h¢ a¢¢ounts io be reached. Nicola Tuckcr lurray Smirh LLP ChartcrL.d ALcuuntants Darland Hous¢ 44 Il'inniiigton Ilill N'orthwich Cheshire 13 Octobcr 2025
THE NIARTITrI BIL4CEGIRDLE CH.4RJ I..IBI.E FallNDATION' s'rATEMLt44 1 OF FIP.4NC'I.41, .4C-. I'l.1T1F._S FOR"I'HE I'E,IR EI44DED .4PRIL 2025 20?4 Total funds Unr¢striLted fund Notes IY(:()ME.4ND ENDOITrTrIENTS FROTrI Donaiions and legacieb 1 ?6,40J 125,000 Inwesimcnt incomc 21.477 17,681 Total 147,875 14?,681 EXPENDI'I LIRE O charlble aetiiities Cliaritable doniltion. InN'cstnicnt managemeni costs 18.5iJ 14,080 1,148 Other 7)7 fi95 Totlll Net gwns ini'c%ttncn15 8,476 31,409 NF.T INCOIIIE l J5.3?8 li8,167 REc0clLIATIO.N OF- FLINDS Total tiinds brou,.ht furward 921 J?3 76J,156 TUI"M. FlINI DS C.4RRIED F(}R AIiD I,Oi6,651 9?1,.72_3 "I"hc nol¢s [Dn part of these filncIal statements
THE lARTh'N BIi.IC'EGIRDLk: C"H..IRI'I..IIII.F. FOUNDATJON B.4L.4NCE SHEkl' i.4PIUL 2025 ?0?5 Unr¢striLied fulld 024 funds FI.XLD ASSETS InN'estments 998,674 890.46? cL,RRE r ASSE'TS 1,403 7,305 2.5.UOU Cash at bank 8,708 31,550 CRLDII"ORS Atnoiints fallin,, due N*"iihin one )'ear (6891 NEI" C.'IIRRLY'I ASSETS i7,977 TOT.4L ASSETS LESS C'I"RRF.YT LI.4BILI-I'ILS .0.56.6il NET ASSETS 1,0.56.6A I 9? l.j2 J FliNDS Llnreslricied funds 1.046,6) I 921,32) 'I"OTAL FIINDS 921.-?2.) 'I'he financial statements CrC approvcd ihL Board ofTrusie¢s and authort5cd for issuc on l ) October ?0?5 th¢r¢ 4i¥ned on behalf bw.. Ttie notes fonn part of these financial %tatemenls Page 4
'I'IIE TrlklRTIIN BRACF.f.IRDI.E C-.H.ARI"I'..IBLE FOLfsDATION o'i'Tr',s'rn THF. FINIlJCI..IL S'I'.4TElIIF..I.S FOR THF. Tr"F.AR ENDED 5_4PRIL202_S AC.C()11)'TlING POLICIES Basis of preparing the financial stxtemenis Thc lindnLldl siaienienis of Éhe iliariti. i%hich is a public IK'nLfii cntity uder FRS I O? havc Ixcn PTYpared in accordanLc wilh Èh¢ Chariiies SORP {FRS 10? '4cLOUntill¥ dnd Keponing b}, Charitie5- Staterncnt of RtwmmLiided Practice applical)le to Lh&Lrities preparillo iheir ac¢ount£ in accordanc¥ ivlth the Financial Ileportinn Standard applicablL in the UK and Republic ot" Ireldnd (FRS IU?) IcffLYlivt l Janu. ?0191', Financi?1 Keportino S'tandard 111? -Ilie F"iiiancial Rcponing S[d8[d appliiable in thc UK and Rcpublic of Ireland, and thc Chariti .4Lt ?01 l. "Ihc financial sratCTnents haN'e ITr. preparcd und¢r tlie hi£torical uo_%t con¥'enlion. I"1(h Ihc ¢XL¢Ption of investments hICh are included ai ma-e1 Tra]ue. as modified bw the rci'alualion of certdin dSSLts. Jncovnc All incomc is rccogniscd in ihe Sial¢meni of Financial ,laii'itics thL Lharil). lias eiititleDi¢nt to ihe lunds, it is probable that the inconie i%ill ht ieceii.id and the amount can be mea%ured reliablTr. Expenditure Liabilities are reLO_gnised a5 e.¥penditiire Soon there is d le(fdl or lIstrU[lVc ubligaiion conimitting Ihe charity ro Iliat expttnditure, it is probable thai a transfer ol- LLonomic benefits .711 be rcquirLd in scttlcmLnt and the amount of thc obligalion ean bc measurL'd reliabl. Lxpenditure 1£ 2ccnuntth for on aL¢ruals basi5 and has bLcn classificd uilder headinos thai aoryeoatc all cost rclatcd io the cateoory.. 11,Thcrc cost5 &8nnot be directly attributcd to partieular hetKlings thei hae been allocdted tt) dLtii"ities on a basis consistent with the usc of ILS()UILes. Taxation The chariry iq exempt from lax on ils charirablc <?Cll%'ltitt%. Fund Atcounting Unr¢slricied fuiid£ cali be used in accordanc¢ ii.ith Ihe charitable objectiies at the disLrLlion of thc tNstcei. Reslri¢ted funds can only be U5LxI lor panicular rtstriaed purtK)Aes within the objects of the harIty. Restrictions arise .hUll SlfIed bv the donor or ivhen funds are rnised for particular rc5tricied purpx)ses. Further explanation of tlic natur¢ and pu4)Dse of each fund is includcd in the notes to the financial stdEeni¢nts'. INWISTI¥IEYT If*CO.IIE 20?4 Dividcnds rcccii'cd ?1.47? 17.681 ¢onlinLJed...
TIIE NIARTI N BIL4CEGIRDLE CII.4RIT.4BLF. FOLlli D.ITION NOTF.S TO TIIE FINANCIAL STATE.NIENTS- rontinued FOR THF. I F.AR Tr.NDF.D i APRIL 202) CHARIT..IBLE AC rTh'rriES cogrs Dirccl C.i)%t% Charitable donations Investmeni managerncnÉ costs 18,540 1,736 'I'RL5TEES' RETrIUNTr:RAI IOP4 AND BENEFITS Ther£ i¥Cfi nu trust, remuneration or oihcr bLn 5 April 20•4. fits for the Trear ended 5 .4pril 20?5 nor for the year ended Trustees, expenses Thcrc wcrc no tritstees. expenses paid for 1he ear endcd S .,Ipril 102Th nor for the year ended i April 20?4. (..01P.4R.4TTVEs FOR THE STATEIIEhT OTr FI,%'.4.NCI.4I. ACTtvrriF.S Unresiricted fund INCO1. AND ENDOITrNIEYfs FROII Donations and IcgaLics 125.000 Investment income 17,681 Total 149.681 EXPF.NDI'I"l Rb.. ONI C.harit3hle activithes Q'hdrildbl¢ (l()iiaiii)n Ini'eslment managemcnt costs 14,080 1,148 OthEr 695 Tntsl l i,92.3 NLI gain% on in*estmenis -31,409 r4E,T INCOME 1fj8,167 RLCOJ'CILIATIOPI OF FI"I%DS Total lundb bwughi For¥iaid 76J,156 TOT.4L FUNDS CARRIED FORIW..IRD 9?1,-321 Page 6 coniinued...
THE MARI'I'N BRACEGIRDI.b". (."11.4RI'I.4111.E OLiNDA"rio NOTES TO I"HE FIN.AP*CI.4L S'I'A'fTr..MF.NTS- continued FOR"I'IIE I'EAR ENDFD ? APRII. 2024 FI,KF.D ASSET INN'ESTIIF.NTS c.ash s¢tileiii¢nLS pending Lisled iniesmients Totals .TrI.IKKET IJ.ILUE At 6 .4pril ?0?4 Addilions Disposals Revaluatii)n8 807.2.70 80.2_i9 17.liO) 8,476 8.3.?1 ? 107.90 181 ?f8) 890.462 188,144 {88:408) 8,476 Ai 5 .4pril ?02) XXX.815 109.859 998,674 NET BOOK I'ALIIE At 5 .4pril 20?- 888.815 1O9.8.f9 998,674 Ai 5 .4pril •0?4 807.?iO 890.462 Thcre 'ere no ]n'¢sunent assets outside ihe l.K. DEBTORS: ,%.%IOLNTS Tr'.4LI.ING DUE 11.H[l ONE I"E.4R 20?4 Prepayments and aecrned income i1.411.1 ? s.000 CREDITORS: _.111101 P4"1'S Tr.4LLING DIIF. 11:ITHIY OI'F. TrEJlR ?O?i 2024 Ac¢rn¢d expenqes 731 689 IIIOI'EMENT IN FLINDS Net Tnowement in funds At 5.4.25 At 6.4.?4 .nrl1y1CIed funds General flind l j5..3?8 l.Oi6,6.i I TOT.41. FI',NDS I,Oi6,6.51 Nei movcmcni in limds, included in the aboN'L Are as follo%.. InLOmlTI(F resources Resources exnd¢d (iains and logses Mnvenienl in fi]nds Llnr<strieted funds Gti)erdl fund 147.875 (21,02)) 8.476 135.3?8 TOT.4L FufsDS 147.87) 8,476 115,.)28 Page 7 continued...
'rHE NI,.IRTI"N BRAC.'EC.IRDLE C.H.ARITABI.F. FOLfNDtlTJ0, NC)'I''S'IO'I'HE FIN.4YCJAL ST.ATEI¥IE)TS- eoniinued FOR TIIF. YEAR ENDED 4 ItPRIL 2024 MOIPF.iIIEN'T IN FI'.NDS- continued ComparAti.es for mo%'emeni in funds movemeni in funds At Al 6.4.?3 I,nrestricled funds Gcncral fun([ 76).li() 1£8,167 TOTAL FLNDS 76j.l i6 148,167 921,323 Comparatii'e net mowement in fimds: included in the aboiic arc a5 lulloiv5- Incomin resources Re)uTte eip¥ndcd Gains and losses Movement in fijnds Ilnrestricted funds (ieneral fund 14?.681 (15.9?Jl 158,167 TOTAL FLNDS 14?.681 (15,9?)) 158.167 ..I curr¥nt vcai l ? m()nths and prior Tr'ear l? months combincd position is as lolloiYs= moweiiienr in tunds At 5.4.25 Ilt 6.4.?- litErtTLled funits General fuT)d 763,1.56 ?9.),49 j 1,056.6.51 TOTAL FI,"NDS 76J.156 ?9j.41)5 1.0.56.6.f I A cuThcnt l? months and prior }ear l? moiiths combincd net Tnovement in fuiids. included in the above are as folloM.s: Incomin rcsourees Resource expended Gains and lo&&es fovcnicvT In frunds Unrestricted funds General fund 290,*56 (i6,946 } i9.88) 29i,495 TOTAL FLINDS ?90.)56 (i6.946) ?9j.495 Paee 8 continued...
TIIE 11.4RnTh BIi4CEGIRDLE CH.7...BLE FOLNDATIO NOTES TO THE FIN.&NC'I.,11. S'I"..I"I"D:I¥IF"N"I"S- continued FOR THE I'EAR EP*DED S APRIL 2027 io. REL.4TED P.4RTTr" DISC.I.OSLRF.S Tkcrc were no related part5, Itansactions forthe }'"ear endcd i .4pril :. 095. Page 9