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2021-04-05-accounts

The Lawrence Charitable Trust

Charity's principal address: 29 Beverington Road, Eastbourne, East Sussex, BN21 2SA

Charity Commission Registration Number 1174242

Trustees' Annual Report For the year ended 5 April 2021

Names of the charity trustees who managed the charity throughout the year:

Office

Trustee name Office Margaret Downey Chair Crispin Freeman Andrew Leaper Gemma Mantell Ian Turnbull

Structure, governance and management

The Charity was founded by the Will of the late Michael Piper who died on 26 February 2017. The Trust was constituted by deed on 23 June 2017 and registered as a charity by the Charity Commission on 14 August 2017.

There were no changes to the trustees during the year. The trustees review the skills and competencies required for the board of trustees, and where a requirement is identified they initiate a recruitment process. New trustees receive training from the existing trustees. There is no formal training programme.

The charity holds its bank account with Barclays Bank Plc, and has appointed stockbrokers J M Finn & Co. Limited to manage its investment portfolio on the discretionary management basis.

Regular trustee meetings are held, and the trustees met twice during the year.

Objectives and activities

The objectives of the charity are to advance educational charitable purposes and such other charitable purposes generally as the trustees may from time to time determine for charities operational in the East Sussex area.

The trustees must apply the income, and at their discretion all or part of the capital endowment, of the charity in furthering its objects.

During the period the year the trust continued to own two residential properties for letting to generate income. The balance of the endowment fund is largely invested in a portfolio of listed investments managed by the stockbrokers J M Finn & Co. Limited

When planning and carrying out their activities, the charity trustees have complied with the duty in section 4 of the 2011 Charities Act, to have due regard to Public Benefit guidance published by the Charity Commission.

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The Lawrence Charitable Trust

Charity Number 1174242

Trustees' Annual Report (continued)

For the year ended 5 April 2021

Achievements and performance

A website has been maintained to inform interested applicants of the objectives of the charity and to invite applications for grants - www.thelawrencecharitabletrust.org.

Grants totalling £33,000 were paid during the year to the following organisations:

Financial review

Unrestricted expenditure exceeded income during the year by £8,550. The deficit was deducted from the unrestricted cash brought forward of £11,411, leaving unrestricted cash carried forward at 5 April 2021 £2,861.

The charity’s reserve policy has been set at £5,000 being approximately two months’ rent from the let properties to cover sudden and unforeseen expenses on them, such as storm damage, and to enable continuity of grant giving in the event of fluctuations of income. The trustees intend to rebuild the reserve in the financial year ending 5 April 2022.

The endowment fund carried forward at 5 April 2021 was £1,306,674, comprising the portfolio at cost £762,146 and the two rental properties at cost £544,623, less cash owed to the unrestricted fund £95 for expenses for endowment fund management paid for by the unrestricted fund.

The trustees consider the charity has sufficient resources to continue its activities for the foreseeable future.

Declaration

The trustees declare that they have approved the trustees’ report above.

Signed on behalf of the charity’s trustees

Signature

Full name Margaret Susan Downey Position

Chair

Date 8 December 2021

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The Lawrence Charitable Trust

Charity Number 1174242

Receipts and payments account

For Year Ended 5 April 2021

Receipts and payments

Receipts
Rental Income
Portfolio Income
Refund of Endowment
Fund management
charges paid by the
Unrestricted Fund
Gross income
Asset sales
Portfolio Investments
Total receipts
Payments
Rental property expenses
Administration charges
Office rent
Office costs
Governance costs
Grants paid
Unrestricted
funds
£
26,750
12,846
0
39,596
0
39,596
6,936
4,898
1,200
194
1,918
33,000
48,146
Endowment
funds
£
0
0
3,984
3.984
0
3,984
520
520
Total funds
£
26,750
12,846
3,984
43,580
0
43,580
6,936
5,418
1,200
194
1,918
33,000
48,666
Last year
£
25,212
23,352
0
48,564
0
48,564
10,512
3,943
1,200
176
2,386
33,808
52,025

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The Lawrence Charitable Trust

Charity Number 1174242

Receipts and payments account

For Year Ended 5 April 2021 (continued)

Unrestricted
funds
Endowment
funds
Total funds
£
£
£
Asset purchases
Portfolio investments
0
0
0
Property Investments
0
0
0
0
0
0
Total payments
48,146
520
48,666
Net receipts/(payments)
(8,550)
3,464
(5,086)
Transfers between funds
0
0
0
Cash funds at 6 Apr 2020
11,411
(3,559)
7,852
Cash funds 5 Apr 2021
2,861
(95)
2,766
Statement of assets and liabilities at 5 April 2021
Unrestricted
fund
£
Cash Accounts
Investments
Total assets
Bank account
2,778
Petty cash
83
Portfolio at cost (Note 4)
Properties at cost (Note 5)
2,861
M S Downey
C P Freeman
Signed on behalf of all the trustees on8 December 2021.
Last year
£
5,162
0
5,162
57,187
(8,623)
0
16,475
7,852
Endowment
fund
£
(95)
762,146
544,623
1,306,674

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The Lawrence Charitable Trust

Charity Number 1174242

Notes to the financial statements

For the year ended 5 April 2021

1. Accounting policies

2. Trustees

3. Related Party transactions

During the year the trust entered into the following transactions with related parties:

Legal and professional services were provided to the charity by Margaret Downey, Solicitors, with payments made in the year £5,464 (2020 £5,331). Accountancy services were provided during the year by Crispin Freeman Chartered Accountant with payments made in the year £2,809 (2020 £2,280). Leaper Stanbrook Ltd, of which Andrew Leaper is a director, received £48 (2020 £Nil) for a valuation fee. No other trustee received any remuneration or expenses during the year.

The charity paid office rent £1,200 to John Jackson Charitable Trust whose trustees are Margaret Downey, Crispin Freeman, and Andrew Leaper.

4. Portfolio summary for the year

Market value of stocks brought forward at 6 April 2020
Stockbroker capital cash brought forward
Total portfolio at market value at 6 April 2020
Stock additions at cost
Stock disposals at Market value brought forward plus cost since
Movement on revaluation to market value at 5 April 2021
Decrease in stockbroker capital cash carried forward
Total portfolio at market value 5 April 2021
Comprising
Listed Stocks at market value at 5 April 2021
Stockbroker capital cash at 5 April 2021
647,604
51,246
698,850
137,101
835,951
(88,948)
747,003
120,519
(41,338)
£826,184
816,276
9,908
£826,184

Stockbroker management charges during the year were £7,206, (2020 £7,243).

5. Investment Properties

The investment properties were valued by Leaper Stanbrook Ltd as at 5 April 2021 at £640,000.

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The Lawrence Charitable Trust

Charity Number 1174242

Independent Examiner’s Report

For the year ended 5 April 2021

Independent examiner’s report to the trustees of The Lawrence Charitable Trust

I report to the charity trustees on my examination of the accounts of The Lawrence Charitable Trust (the charity) for the year ended 05 April 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. In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My examination was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the next statement.

Independent examiner's statement

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:

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.

Nicholas Brown BFP FCA DChA Plummer Parsons 18 Hyde Gardens Eastbourne East Sussex BN21 4PT

Dated: 15 December 2021

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