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**|