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2026-02-15-accounts

THE KINGSTON TRUST CIO Charity Number 1173190 FINAL ANNUAL ACCOUNTS 16 FEBRUARY 2025 TO 15 FEBRUARY 2026

THE KINGSTON TRUST CIO

STATEMENT OF FINANCIAL ACTIVITIES

16 FEBRUARY 2025 TO 15 FEBRUARY 2026

TOTAL
FUNDS
NOTE
2026
INCOMING RESOURCES
Incoming resources from generating funds
Voluntary income
2
2,093
Investment income
3
66,484
TOTAL INCOMING RESOURCES
68,577
RESOURCES EXPENDED
Charitable activities
4
-42,787
Governance costs
5
-20,725
TOTAL RESOURCES EXPENDED
-63,512
NET INCOMING RESOURCES BEFORE OTHER
RECOGNISED GAINS AND LOSSES
5,065
OTHER RECOGNISED GAINS AND LOSSES
Investment Gains/(Losses) Unrealised
7
34,549
TOTAL RECOGNISED GAINS AND LOSSES
34,549
NET MOVEMENT IN FUNDS
39,614
RECONCILIATION OF FUNDS
2,708,555
TOTAL FUNDS CARRIED FORWARD
2,748,169
TOTAL
FUNDS
2025
3,530
69,362
72,892
-29,906
-21,847
-51,754
21,138
88,312
88,312
109,450
2,599,105
2,708,555

THE KINGSTON TRUST CIO

BALANCE SHEET

16 FEBRUARY 2025 TO 15 FEBRUARY 2026

TOTAL
FUNDS
NOTE
2026
FIXED ASSETS
Tangible assets (Net Book Value)
6
640
Investments
7
2,596,271
NET FIXED ASSETS
2,596,911
CURRENT ASSETS
8
151,399
CREDITORS Amounts falling due within one year
9
438
NET CURRENT ASSETS
151,838
TOTAL ASSETS LESS CURRENT LIABILITIES
2,748,748
NET TOTAL ASSETS -
10
2,748,748
FUNDS
Unrestricted income funds
11
2,748,169
TOTAL FUNDS
2,748,169
TOTAL
FUNDS
2025
380
2,561,722
2,562,102
146,480
-27
146,453
2,708,555
2,708,555
2,708,555
2,708,555

These financial statements were approved by the members of the Trust on 28th March 2026 and signed on their behalf by:

Mrs J. Dook Chairman of the Board of Trustees

THE KINGSTON TRUST CIO

STATEMENT OF FINANCIAL ACTIVITIES

16 FEBRUARY 2025 TO 15 FEBRUARY 2026

NOTES TO THE FINANCIAL STATEMENTS

1 ACCOUNTING POLICIES

Basis of Accounting

The financial statements have been prepared under the historical cost convention, except for investments which are included at market value

Fixed Assets

All fixed assets are initially recorded at cost

Depreciation

Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value over its useful economic life as follows: Office Equipment – 33.33% straight line basis

2 VOLUNTARY INCOME
Donations
Insurance Pay-Out from fire
TOTAL
3 INVESTMENT INCOME
Investment Income
Bank Interest receivable
COIF interest receivable
TOTAL
4 COSTS OF CHARITABLE ACTIVITIES
Grants to individuals
5 GOVERNANCE COSTS
Salaries & Pension
Employers NIC
Telephone
Printing, postage, stationery
Legal Fees
Conference fees and associated expenses
Meeting and office expenses
Depreciation
Advertising & Promotion
Insurance
Travel & Hotel
Research Fees
Bank Fees
Sundries
TOTAL
Total Funds
2026
500
1,593
2,093
64,081
1,901
501
66,484
42,787
11,017
0
661
795
0
42
2,922
320
2,942
900
839
0
288
1
20,725
Total Funds
2025
3530
3530
66,016
2,664
681
69,362
29,906
10,641
0
673
1,605
0
732
2,140
190
2,932
882
1,773
0
280
0
21,847

THE KINGSTON TRUST CIO

STATEMENT OF FINANCIAL ACTIVITIES

16 FEBRUARY 2025 TO 15 FEBRUARY 2026

NOTES TO THE FINANCIAL STATEMENTS (continued)

6 TANGIBLE FIXED ASSETS

Office Equipment
COST
At 15 February 2025
2,008
Additions
960
Disposals
-380
At 15 Feb 2026
2,587
DEPRECIATION
At 15 February 2025
1,628
Charge for the year
320
On disposals
At 15 Feb 2026
1,948
NET BOOK VALUE
At 15 Feb 2026
640
7 INVESTMENTS
Movement in fund value
2026
Market value at February 2025
2,561,722
Transfer of funds from COIF Deposit Account
0
Transfer of funds from Cash at Bank
0
Unrealised gains/losses in market value during year
34,549
Market value at 15 February 2026
2,596,271
Analysis of investments at 15 Feb 2026 between funds
Total Funds
2026
Linked investments
Government Bonds
466,534
UK quoted investments
2,103,005
2,569,539
Other investments
UK cash held as part of Portfolio
26,732
Market value at 15 February 2026
2,596,271
8 CURRENT ASSETS
Cash in Bank - Current
56,253
Cash in Bank - Savings
82,498
COIF Deposit Account
12,649
151,399
2025
2,433,410
0
40,000
88,312
2,561,722
Total Funds
2025
531,725
2,004,818
2,536,543
25,179
2,561,722
53,737
80,596
12,148
146,480

THE KINGSTON TRUST CIO

STATEMENT OF FINANCIAL ACTIVITIES

16 FEBRUARY 2025 TO 15 FEBRUARY 2026

NOTES TO THE FINANCIAL STATEMENTS (continued)

9 CREDITORS Amounts falling due within one year
PAYE/NI - Jan 26
Bankline - Feb 26
IA - Advertising space
10 UNRESTRICTED INCOME FUNDS
11 Total funds
2026
-3
-25
465
438
Balance B/F
15-Feb-25
2,708,555
2025
-3
-25
-27
Incoming
resources
39,614
Balance at
15-Feb-26
2,748,169