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2021-03-31-accounts

Charity number: 1173452

DORMYWOOD TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2021

DORMYWOOD TRUST

CONTENTS

Page
Reference and administrative details of the charity, its Trustees and advisers 1
Chairman's statement 2
Trustees' report 3 - 6
Independent examiner's report 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 17

DORMYWOOD TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 MARCH 2021

Trustees Heather Louise Currey,Chair(lifetime Trustee)
James Duncan Currey,Treasurer(lifetime Trustee)
Ottilie Georgina Kathe Currey
Charity registered number
1173452
Principal office
PO Box 792
Hope Valley
S40 9PY
Accountants
BHP LLP
Chartered Accountants
2 Rutland Park
Sheffield
S10 2PD
Bankers
Triodos Bank
Deanery Road
Bristol
BS1 5AS
Solicitors
Browne Jacobson
Mowbray House
Castle Meadow Road
Nottingham
NG2 1BJ
Investment Advisers
Castlefield
9th Floor
111 Piccadily
Manchester
M1 2HY

Page 1

DORMYWOOD TRUST

CHAIR'S STATEMENT

FOR THE YEAR ENDED 31 MARCH 2021

Welcome to the fourth annual report from The Dormywood Trust.

During the financial year 2020-2021 the Charitable Trust activities have remained on hold but we have continued to meet as a trustee board to consider and reflect on how we will proceed. We have maintained all of our regular reporting and financial obligations of being a Charitable Foundation.

It has been a year of significant reflection for us, which started with the decision to change the name from the Currey Foundation to the Dormywood Trust. The intention of changing the name was to find a name that both acknowledged the family money on which this trust is built whilst protecting the confidentiality of present and future family members.

Another positive development has been a decision to include environmental giving as one of our priority areas. The younger members of the family influenced us in this as was the inspiring 2020 Association of Charitable Foundations Annual Conference calling on us to reflect on our giving in the context of the climate crisis.

In our on-going plans to look at the long-term sustainability of the Dormywood Trust we also spent significant time this year researching and discussing the appointment of external trustees to support the Trust, which has been a fascinating and challenging process. As this accounting period ends we had just interviewed 5 potential trustees and were reflecting on whether to proceed with the recruitment of external trustees to the Dormywood Trust. Having such experienced people apply and speaking with them through this interview process has certainly shaped our thinking for the year ahead and was a hugely useful process for us all. We are very grateful to those who applied for their time and input.

The year has of course been hugely shaped by the Coronavirus pandemic affecting all of us in different ways. It will inevitably shape our thoughts regarding funding in the future as so many organisations and charities are seriously impacted by the on-going health and financial crisis.

During this last year we have spent time finding our feet, growing our knowledge and confidence and continuing to work towards our original intentions in setting up the Trust.

Heather Currey (Jan 31, 2022 16:16 GMT)

Heather Currey (Chair) Date: 31 January 2022

Page 2

DORMYWOOD TRUST

TRUSTEES' REPORT

FOR THE YEAR ENDED 31 MARCH 2021

The Trustees present their annual report together with the financial statements of the charity for the 1 April 2020 to 31 March 2021. The financial statements of the charity have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity's trust deed, the Charities Act 2011 and the requirements of the Statement of Recommended Practice, 'Accounting and Reporting by Charities' (FRS 102) published in October 2019.

The charity changed its name in October 2020 from The Currey Foundation to Dormywood Trust.

Objectives and activities

a. Policies and objectives

The objectives of the charity for the period are:

b. Grant-making policies

As the Dormywood Foundation activities have continued to remain on hold we have not started our open application process and no grants have been awarded in this way.

We have continued to receive a small level of speculative applications to our PO Box address, 5 in total for the period. We do not respond to any unsolicited requests through our PO Box address. Part of the reason for the unusually low number of postal approaches for money may be due to some problems with our PO BOX address. This has now been resolved with Royal Mail.

c. Public Benefit

The trustees confirm that they have continued to refer to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Charity's aims and objectives and in planning future activities and developing the grant making policy.

Page 3

DORMYWOOD TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 MARCH 2021

Achievements and performance

a. Review of activities

We spent time this year planning for the future long-term sustainability of the Trust and made a number of decisions to support with this.

Firstly, we decided to change the name from the Currey Foundation to the Dormywood Trust after much discussion and reflection together as trustees. A final decision about this was made in our October 2020 meeting. The intention of changing the name was that to both acknowledge the family money on which this trust is built whilst protecting the confidentiality of present and future family members. The name was changed with the Charity Commission and all relevant financial and other organisations were informed. We have a new logo designed to reflect this change.

As part of our ongoing review of the Charitable Trust we also decided to include environmental giving as one of our priority areas and the Dormywood Trust has joined the Environmental Funders Network to support with this priority. Heather has continued to be active in EFN attending various webinars to help educate and inform us in this area of charitable giving.

In combination with these changes we researched and worked towards the potential recruitment of 2 external trustees to support the long-term future of the Dormywood Trust. An advert was placed through both ACF and the Environmental Funders Network and we had 5 applications. At the time of the end of this reporting period we had just interviewed all 5 candidates and were in the process of making a decision regarding recruitment.

As we were on hold during this period there was no activity relating to the applications for or awarding of grants from the Dormywood Trust.

We have continued to monitor our financial strategy and long term investment decisions with Castlefield and James Currey as treasurer maintains our good working relationship with both Triodos and Castlefield.

b. Plans for future periods

Dormywood Foundation will maintain all of its financial and legal obligations to maintain its charitable status and trustees will continue to meet twice a year. Our long term plans are to see the foundation becoming functional and operational meeting the ideals we set out from in the beginning.

Financial review

a. Going concern

After making appropriate enquires, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

Page 4

DORMYWOOD TRUST

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

b. Financial review

Total income for the year was £55,113 (2020: £9,879) and total expenditure was £8,104 (2020: £11,221). This resulted in net income before investment gains of £47,009 (2020: net expenditure £1,342). Investment gains totalled £65,268 (2020: (investment losses of £18,464) giving net movement in funds of £112,277 (2020: (£19,806) ). At 31 March 2021, total funds and net assets were £771,602 (2020: £659,325).

c. Reserves policy

As the Charitable Foundation activities have been on hold a formal reserves policy has not yet been formulated. This will be part of our future financial planning linked to our grant giving objectives. Free reserves at 31 March 2021 were £771,602 (2020: £659,325), which the trustees consider to be sufficient for their upcoming plans for the Foundation to become operational in the next financial year.

Structure, governance and management

a. Constitution

The Charitable trust is an unincorporated charity established by Trust Deed dated 9 February 2017.

The objects of the Charitable Trust are to advance charitable purposes through making grants and awards in particular but not limited to:

b. Methods of appointment or election of Trustees

As stated earlier we are in the process of potentially recruiting external trustees to the Dormywood Trust. At the time of the end of this reporting period the trustees remain the same.

The Trustees are responsible for the overall governance of the Dormywood Trust. We are required to meet at least twice per year. We have made all decisions collectively. There are no paid employees. There are no volunteers.

All Trustees give of their time freely and no remuneration or expenses were paid in the period.

Page 5

DORMYWOOD TRUST

TRUSTEES' REPORT (CONTINUED)

FOR THE YEAR ENDED 31 MARCH 2021

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, 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 financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. 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.

Approved by order of the members of the board of Trustees and signed on their behalf by:

James Currey

James Currey (Jan 31, 2022 16:16 GMT)

James Duncan Currey Treasurer (Lifetime Trustee) Date: 31 January 2022

Page 6

DORMYWOOD TRUST

INDEPENDENT EXAMINER'S REPORT

FOR THE YEAR ENDED 31 MARCH 2021

Independent examiner's report to the Trustees of Dormywood Trust ('the charity')

I report to the charity Trustees on my examination of the accounts of the charity for the year ended 31 March 2021.

Responsibilities and basis of report

As the Trustees of the charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the charity has prepared the accounts 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 the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Signed:

Nicola Adams

Dated: 31 January 2022

ACA DChA

BHP LLP Chartered Accountants 2 Rutland Park Sheffield S10 2PD

Page 7

DORMYWOOD TRUST

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 MARCH 2021

Note
Income from:
Donations and legacies
2
Investments
3
Total income
Expenditure on:
Raising funds
4
Charitable activities
6
Total expenditure
Net income/(expenditure) before net gains/(losses) on
investments
Net gains/(losses) on investments
9
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward		 Unrestricted
funds
2021
£
50,000
5,113
55,113
4,083
4,021
8,104
47,009
65,268
112,277
659,325
112,277
771,602		 Total
funds
2021
£
50,000
5,113
55,113
4,083
4,021
8,104
47,009
65,268
112,277
659,325
112,277
771,602		 Total
funds
2020
£
-
9,879
9,879
4,096
7,125
11,221
(1,342)
(18,464)
(19,806)
679,131
(19,806)
659,325

The Statement of financial activities includes all gains and losses recognised in the year.

Page 8

DORMYWOOD TRUST

BALANCE SHEET

AS AT 31 MARCH 2021

Note
Fixed assets
Investments
9
Current assets
Cash at bank and in hand
Creditors: amounts falling due within one year
10
Net current assets
Total assets less current liabilities
Total net assets
Charity funds
Unrestricted funds
11
Total funds		 429,425
429,425
(2,340)		 2021
£
344,517
344,517
427,085
771,602
771,602
771,602
771,602		 385,776
385,776
(4,680)		 2020
£
278,229
278,229
381,096
659,325
659,325
659,325
659,325

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Heather Currey (Jan 31, 2022 16:16 GMT)

Heather Louise Currey

Chair of Trustees Date: 31 January 2022

The notes on pages 10 to 17 form part of these financial statements.

Page 9

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting policies

1.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued in October 2019, the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Dormywood Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The financial statements are presented in sterling which is the functional currency of the charity and rounded to the nearest £1.

1.2 Going concern

The financial statements have been prepared on a going concern basis as the trustees believe that no material uncertainties exist. The trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising the financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

1.3 Income

All income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Page 10

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting policies (continued)

1.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources.

Expenditure on raising funds includes all expenditure incurred by the charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

1.5 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

1.6 Taxation

The charity is considered to pass the tests set out in Sch. 6, para. 1 of the Finance Act 2010 and therefore it meets the definition of a charity for UK income tax purposes. Accordingly, the charity is potentially exempt from taxation in respect of income or capital gains received within categories covered by Income Tax Act 2007, Part 10 s521 - s537 or s. 256 of the Taxation of Chargeable Gains Act 1992, to the extent that such income or gain are applied exclusively to charitable purposes.

1.7 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

1.8 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

Page 11

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

1. Accounting policies (continued)

1.9 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

1.10 Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

1.11 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

2. Income from donations and legacies

Donations
Total 2020		 Unrestricted
funds
2021
£
50,000
-		 Total
funds
2021
£
50,000
-		 Total
funds
2020
£
-

Page 12

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

3. Investment income

Income from investments
Interest receivable
Total 2020
Investment management costs
Investment management fees
Total 2020
Analysis of grants
Grant to Danceability
Total 2020		 Unrestricted
funds
2021
£
5,103
10
5,113
9,879
Unrestricted
funds
2021
£
4,083
4,096
Grants to
Institutions
2021
£
-
4,000		 Total
funds
2021
£
5,103
10
5,113
9,879
Total
funds
2021
£
4,083
4,096
Total
funds
2021
£
-
4,000		 Total
funds
2020
£
6,339
3,540
9,879
Total
funds
2020
£
4,096
Total
funds
2020
£
4,000

4. Investment management costs

5. Analysis of grants

Page 13

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

6. Analysis of expenditure by activities

Charitable activities
Total 2020		 Grant funding
of activities
2021
£
-
4,000		 Support costs
2021
£
4,021
3,125		 Total
funds
2021
£
4,021
7,125		 Total
funds
2020
£
7,125

Analysis of support costs

PO box fees and domain registration
Bank charges
Subscription fees
Governance costs (note 7)		 Total
funds
2021
£
360
1
120
3,540
4,021		 Total
funds
2020
£
342
1
442
2,340
3,125

7. Governance costs

Fees payable to the charity's independent examiner for the independent
examination of the charity's annual accounts
Legal & professional fees		 2021
£
2,340
1,200
3,540		 2020
£
-
2,340
2,340

Page 14

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

8. Net income/(expenditure)

This is stated after charging:

2021 2020
£ £
Independent examiner's fee 2,340 -

During the period, no Trustees received any remuneration (2020: £nil). During the period, no Trustees received any benefits in kind (2020: £nil). During the period, no Trustees received any reimbursement of expenses (2020: £nil).

9. Fixed asset investments

Market value at 1 April 2020
Additions
Disposals at market value
Revaluation
Market value at 31 March 2021
Investment cash
Creditors: Amounts falling due within one year
Accruals and deferred income		 2021
£
264,262
21,058
(7,089)
65,268
343,499
1,018
344,517
2021
£
2,340		 2020
£
283,583
26,613
(27,470)
(18,464)
264,262
13,967
278,229
2020
£
4,680

10. Creditors: Amounts falling due within one year

Page 15

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

11. Statement of funds

Statement of funds
Statement of funds - current year
Unrestricted funds
General Funds
Statement of funds - prior year
Unrestricted funds
General Funds		 Balance at 1
April 2020
£
659,325
Balance at
1 April 2019
£
679,131		 Income
£
55,113
Income
£
9,879		 Expenditure
£
(8,104)
Expenditure
£
(11,221)		 Gains/
(Losses)
£
65,268
Gains/
(Losses)
£
(18,464)		 Balance at 31
March 2021
£
771,602
Balance at
31 March
2020
£
659,325

12. Analysis of net assets between funds

Analysis of net assets between funds - current year

Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2021
£
344,517
429,425
(2,340)
771,602		 Total
funds
2021
£
344,517
429,425
(2,340)
771,602

Page 16

DORMYWOOD TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2021

12. Analysis of net assets between funds (continued)

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total		 Unrestricted
funds
2020
£
278,229
385,776
(4,680)
659,325		 Total
funds
2020
£
278,229
385,776
(4,680)
659,325

13. Related party transactions

Donations from trustees totalled £50,000 (2020: £nil) during the period.

There were no other related party transactions in either year.

Page 17

Dormywood Trust

Nicola Adams ACA DChA BHP LLP 2 Rutland Park SHEFFIELD S10 2PD

Dear Sirs

We confirm to the best of our knowledge and belief that the following representations are made on the basis of enquiries of management and staff with relevant knowledge and experience such as we consider necessary in connection with your independent examination of the charity’s financial statements for the period ended 31 March 2021. These enquiries have included inspection of supporting documentation where appropriate. All representations are made to the best of our knowledge and belief.

General

Assets and liabilities

Accounting estimates

Legal claims

Laws and regulations

Related parties

Subsequent events

Going concern

Grants and donations

Yours faithfully

Heather Currey (Jan 31, 2022 16:16 GMT) ..............................................................................................................................

Signed on behalf of the board of trustees

Date: Jan 31, 2022

Dormywood Trust 2021 accounts for signing

Final Audit Report 2022-01-31

Created: 2022-01-31 By: Michelle Gaze (michelle.gaze@bhp.co.uk) Status: Signed Transaction ID: CBJCHBCAABAAJWgN7_7tYQ2ZBJlmYwae8uHsXaV2v0k2

"Dormywood Trust 2021 accounts for signing" History

Document created by Michelle Gaze (michelle.gaze@bhp.co.uk)

2022-01-31 - 11:33:37 AM GMT- IP address: 81.23.52.242

Document emailed to Heather Currey (heather@dormywoodtrust.org.uk) for signature

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Email viewed by Heather Currey (heather@dormywoodtrust.org.uk)

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Document e-signed by Heather Currey (heather@dormywoodtrust.org.uk)

Signature Date: 2022-01-31 - 4:16:00 PM GMT - Time Source: server- IP address: 109.249.184.153

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Agreement completed.

2022-01-31 - 4:48:52 PM GMT