Trustees' Annual Report for the period
Period start date Period end date 1 April 2020 To 31 March 2021
From
Section A Reference and administration details
Charity name The Charles Lewis Foundation Other names charity is known by Registered charity number (if any) 1179185
Charity's principal address Unit 4, Diamond Business Centre, Holland Road, Oxted, Surrey Postcode RH8 9BQ
Names of the charity trustees who manage the charity
| 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 |
Trustee name | Office (if any) | Dates acted if not for whole **year ** |
Name of person (or body) entitled to appoint trustee (ifany) |
|---|---|---|---|---|
| Della Skeates | Della Skeates/Geoff Lewis | |||
| Geoff Lewis | Della Skeates/Geoff Lewis | |||
Names of the trustees for the charity, if any, (for example, any custodian trustees)
Name Dates acted if not for whole year
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Names and addresses of advisers (Optional information)
Type of adviser Name Address
Name of chief executive or names of senior staff members (Optional information)
Section B Structure, governance and management
Description of the charity’s trusts
Trust Deed
Type of governing document (eg. trust deed, constitution) Trust How the charity is constituted
- (eg. trust, association, company)
Should additional trustees be required they will be appointed by the Trustee selection methods existing trustees
(eg. appointed by, elected by)
Additional governance issues (Optional information)
You may choose to include additional information, where relevant, about:
-
policies and procedures adopted for the induction and training of trustees;
-
the charity’s organisational structure and any wider network with which the charity works;
-
relationship with any related parties;
-
trustees’ consideration of major risks and the system and procedures to manage them.
Section C Objectives and activities
Summary of the objects of the charity set out in its governing document
The promotion of such purpose or purposes as are exclusively charitable according to the laws of England and Wales as the charity may from time to time decide.
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Full account has been taken of the Charity Commission’s general guidance on public benefit.
The Charles Lewis Foundation particularly favours smaller charities where funding is required for a specific project and where small grants can have a big impact. TCLF especially supports charities which make good use of volunteers. The trustees look to support ongoing and new projects.
Summary of the main activities undertaken for the public benefit in relation to these objects (include within this section the statutory declaration that trustees have had regard to the guidance issued by the Charity Commission on public benefit)
Funding has been given to organisations which demonstrate charitable purpose and most funding has been directed to registered charities.
Additional details of objectives and activities (Optional information)
There are no staff employed to keep operating costs to a minimum
You may choose to include further statements, where relevant, about:
-
policy on grantmaking;
-
policy programme related investment;
-
contribution made by volunteers.
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Section D Achievements and performance
The charity has made 40 grants this year of between £225.00 and Summary of the main £15,000.00 across the following categories: achievements of the charity during the year Children & Young People Outdoor play equipment for a new women’s refuge 10 treadmills for children with physical disabilities Various Christmas gifts for 64 local children 2 mitts for children who have lost a limb A purpose designed dingy for disabled people Funding for 4 disadvantaged young people to attend a specialist course 125 pairs of school shoes for families in poverty Counselling for 10 bereaved young people 10 weeks funding Food for Fuel project A sensory ball pool for a residential specialist children’s home. Also food vouchers donated for the school staff Funded a further year’s school fees for 2 vulnerable children to attend mainstream boarding school Local Community A donation towards a new Day Centre and Workshop A grant towards individual well being Christmas boxes for people living alone, particularly the elderly Trauma counselling Health A donation towards research into the effects of Covid-19 on children Materials needed for activities in the day services provided by a hospice 4 days care for 1 patient in a hospice Bereavement counselling volunteer training and a laptop Other - Covid-19 emergency funding 300 face masks for a hospice Material for 96 sets of scrubs for a local hospital Internet access for 5 homeless families living in temporary hostels Sanitising equipment for hostels housing homeless people Additional equipment for a sailing charity for disadvantaged young people 2 new laptops for remote working for specialist bereavement counsellors for young people 10 grants of between £225 and £1000 to individuals in crisis not eligible for any government funding Grants were also given to 6 previous beneficiaries to help with additional expenses
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Section E Financial review
There is not a reserves policy
Brief statement of the charity’s policy on reserves
Details of any funds materially in deficit
Further financial review details (Optional information)
You may choose to include additional information, where relevant about:
Funding comes annually by means of a donation from Mrs A Koppel, the sister of the late Charles Lewis.
-
the charity’s principal sources of funds (including any fundraising);
-
how expenditure has supported the key objectives of the charity;
-
investment policy and objectives including any ethical investment policy adopted.
Section F Other optional information
Section G Declaration
The trustees declare that they have approved the trustees’ report above.
Signed on behalf of the charity’s trustees
Signature(s) Geoff Lewis Full name(s) Della Skeates Position (eg Secretary, Chair, etc) Date 7 August 2021
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The Charles Lewis Foundation
Charity Registration No. 1179185
Report and Unaudited Financial Statements Year ended 31 March 2021
The Charles Lewis Foundation
Status:
Charity registration no.: 1179185 The Trust's governing document is its Trust deed
Registered Office: Unit 4 Diamond Business Centre Holland Road Oxted , Surrey RH8 9BQ Trustees: Della Skeates Geoffrey Charles Lewis
Bankers: National Westminster Bank PLC Southampton SO15 2AQ
Independent examiner: Shruti Soni FCCA FCIE Shruti Soni Ltd Chartered Certified Accountants 117A St. John's Hill Sevenoaks TN13 3PE
1
The Charles Lewis Foundation
Trustees' Report for the year ended 31 March 2021
The Trustees have pleasure in presenting their Annual Report and Financial Statements for the year ended 31 March 2021.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charles Lewis Foundation is a charity, registered in England and governed by a Trust Deed dated 13th July 2018.
In accordance with the governing document, there shall be not less than two Trustees at any time. Trustees are appointed by the Appointing Trustee, having regard to the skills, knowledge and experience needed for the effective administration of the Charity. There are no staff employed to keep operating costs to a minimum.
STATEMENT ON PUBLIC BENEFIT
The objectives and activities, and achievement and performance sections of this report clearly set out the activities which the charity undertakes for the public benefit. The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the charity.
RISK MANAGEMENT
The Trustees have reviewed the major and financial risks that impact on the work of the charity. The systems that have been established enable the Trustees to review and take necessary steps to lessen these risks.
OBJECTIVES AND ACTIVITIES
The promotion of such purpose or purposes as are exclusively charitable according to the laws of England and Wales as the charity may from time to time decide
The Charles Lewis Foundation particularly favours smaller charities where funding is required for a specific project and where small grants can have a big impact. TCLF especially supports charities which make good use of volunteers. The trustees look to support ongoing and new projects.
Funding has been given to organisations which demonstrate charitable purpose and most funding has been directed to registered charities.
2
The Charles Lewis Foundation
Trustees' Report for the year ended 31 March 2021
ACHIEVEMENTS AND PERFORMANCE
The charity has made 40 grants this year of between £225 and £15,000 across the following categories:
Children & Young People
-
Outdoor play equipment for a new women’s refuge
-
10 treadmills for children with physical disabilities
-
Various Christmas gifts for 64 local children
-
2 mitts for children who have lost a limb
-
A purpose designed dingy for disabled people
-
Funding for 4 disadvantaged young people to attend a specialist course
-
125 pairs of school shoes for families in poverty
-
Counselling for 10 bereaved young people
-
10 weeks funding Food for Fuel project
-
A sensory ball pool for a residential specialist children’s home. Also food vouchers donated for the school staff
-
Funded a further year’s school fees for 2 vulnerable children to attend mainstream boarding school
Local Community
-
A donation towards a new Day Centre and Workshop
-
A grant towards individual well being Christmas boxes for people living alone, particularly the elderly
-
Trauma counselling
Health
A donation towards research into the effects of Covid-19 on children Materials needed for activities in the day services provided by a hospice
4 days care for 1 patient in a hospice
Bereavement counselling volunteer training and a laptop
Other - Covid-19 emergency funding
Sanitising equipment for hostels housing homeless people Additional equipment for a sailing charity for disadvantaged young people
2 new laptops for remote working for specialist bereavement counsellors for young people Grants were also given to 6 previous beneficiaries to help with additional expenses
3
The Charles Lewis Foundation
Trustees' Report for the year ended 31 March 2021
FINANCIAL REVIEW
The trustees of the foundation do not feel the need for a reserves policy currently as the main activity is grant making and no commitments as made unless funds are available first. Funding comes annually by means of a donation from Mrs A Koppel, the sister of the late Charles Lewis.
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In preparing these financial statements, the trustees are required to:
a) select suitable accounting policies and apply them consistently;
b) observe the methods and principles in the Charities SORP;
c) make judgments and accounting estimates that are reasonable and prudent;
d) state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation.
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Trust's transactions and disclose with reasonable accuracy at any time the financial position of the Trust 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 Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on………………………………………………… and signed on 14th September 2021 their behalf by:
Signed _____ (Trustee)
Name ______ Della Skeates
4
Independent Examiner’s Report to the Trustees of The Charles Lewis Foundation
I report on the financial statements of the Trust for the year ended 31 March 2021 as set out on pages 6 to 14.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Shruti Soni FCCA FCIE Date: 15 September 2021 Shruti Soni Ltd ● Chartered Certified Accountants 117A St. John's Hill, Sevenoaks TN13 3PE
5
The Charles Lewis Foundation
Statement of financial activities
For the year ended 31 March 2021
| Note Income from: 2 3 9 Reconciliation of funds: Total funds carried forward Net movement in funds Total funds brought forward Net income for the year Total expenditure Charitable activities Donations and legacies Grant Making Total income Expenditure on: |
£ 150,015 Unrestricted |
£ - Restricted |
2021 Total £ 150,015 150,015 93,133 93,133 56,882 56,882 48,257 105,139 |
£ 100,000 Unrestricted |
£ - Restricted |
2020 Total £ 100,000 |
|---|---|---|---|---|---|---|
| 150,015 | - | 100,000 | - | 100,000 | ||
| 93,133 | - | 85,399 | - | 85,399 | ||
| 93,133 | - | 85,399 | - | 85,399 | ||
| 56,882 | - | 14,601 | - | 14,601 | ||
| 56,882 48,257 |
- - |
14,601 33,656 |
- - |
14,601 33,656 |
||
| 105,139 | - | 48,257 | - | 48,257 |
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 9 to the financial statements.
6
The Charles Lewis Foundation
Balance sheet
As at 31 March 2021
| Note Current assets: Liabilities: 7 9 Total unrestricted funds Unrestricted income funds: General funds The funds of the charity: Creditors: amounts falling due within one year Net current assets Total net assets Cash at bank and in hand Total charity funds |
£ 105,997 |
2021 £ 105,139 |
£ 49,097 |
2020 £ 48,257 |
|---|---|---|---|---|
| 105,997 858 |
49,097 840 |
|||
| 105,139 | 48,257 | |||
| 105,139 | 48,257 | |||
| 105,139 | 48,257 | |||
| 105,139 | 48,257 |
The financial statements were approved and authorised for issue by the Board on ……….…….......…2021. 14 September
Signed on behalf of the board of trustees
Signature
Della Skeates Name Trustee
7
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
1 Accounting policies
a) Basis of preparation
The financial statements have been prepared 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The charity is a Foundation registered with the Charity Commission. The registered office address is given in the charity information page.
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 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 on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
b) Public benefit entity
The Foundation meets the definition of a public benefit entity under FRS 102.
c) Going concern
The Trustees consider that there are no material uncertainties about the Foundation's ability to continue as a going concern.
Key judgements that the Trust has made which have a significant effect on the accounts include estimating accrued income for gift aid claim.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
d) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
e) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
8
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
1 Accounting policies (continued)
f) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
-
Costs of raising funds relate to the costs incurred by the Foundation in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
-
Expenditure on charitable activities includes the costs of Grant Making undertaken to further the purposes of the charity and their associated support costs. Grants payable are recognised in the SOFA when they are approved by the Trustees and recipient has been informed.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
g) Allocation of support costs
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising currently the cost of independent examination, is apportioned to Grant Making activity in full.
h) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
i) Cash at bank and in hand
Cash at bank and cash 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. Cash balances exclude any funds held on behalf of service users.
j) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2 Income from donations and legacies
| Gift aid receivable Interest receivable Donation receivable |
Unrestricted £ 100,000 50,000 15 150,015 |
£ - - - - Restricted |
2021 total Total £ 100,000 50,000 15 150,015 |
2020 Total £ 100,000 - - |
|---|---|---|---|---|
| 100,000 |
9
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
3 Analysis of expenditure
| Grants payable Donations Independent examination Sundry expense Support costs Total expenditure 2021 Total expenditure 2020 |
Cost of raising funds £ - - - - - - |
Charitable activity |
Support costs £ - - 876 120 996 (996) - - |
2021 Total £ 92,137 - 876 120 93,133 - 93,133 85,399 |
2020 Total £ 84,559 - 840 - |
|---|---|---|---|---|---|
| Grant making £ 92,137 - - - 92,137 996 93,133 85,399 |
|||||
| 85,399 - |
|||||
| 85,399 | |||||
All expenditure in 2020 and 2021 was unrestricted.
10
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
4 Grant making
| Action Medical Research Buttle Uk Covid support grants Crawley Open House Crisis at Christmas Cruse Doorstep Dorset Children's Foundation Douglas Bader Ellenor Get Set Girls Hope's Place Horizons's Plymouth Hospice in the Weald Jigsaw Souh East Missing People Mosaic Oxted School Pastens Children's Home Reigate & Banstead Women's Aid Richard House Sal's Shoes Stripey Stork Sue Ryder The Disabled Sailors Assoc The Hygiene Bank The Southmead Project Time to Talk Befriending At the end of the year |
Grants to institutions £ 500 10,000 - 5,000 1,500 4,135 4,000 2,300 2,000 2,668 2,950 4,000 1,324 2,000 2,810 1,000 3,500 1,351 2,724 8,000 1,500 1,000 2,500 525 15,000 1,500 1,000 2,000 |
Grants to individuals £ - - 5,350 - - - - - - - - - - - - - - - - - - - - - - - - - |
2021 £ 500 10,000 5,000 1,500 4,135 4,000 2,300 2,000 2,668 2,950 4,000 1,324 2,000 2,810 1,000 3,500 1,351 2,724 8,000 1,500 1,000 2,500 525 15,000 1,500 1,000 2,000 |
|---|---|---|---|
| 86,787 | 5,350 | 86,787 |
Action Medical Research - Doantion towards Covid-19 Children's Research Appeal Buttle Uk - 2nd year funding 2 vulnerable children's boarding school places - £5,000 each Covid support grants were made to 10 individuals hardest hit by Covid-19 who were not eligible for government support.
Crawley Open House - Donation towards a new Day Centre and Workshop fund Crisis at Christmas - Unrestricted grant
Cruse - Volunteer training and a laptop
Doorstep - £1,500 for Internet access contracts for 5 families for 12 months + £2,500 to purchase foot pedal operated sanitisers, sanitiser gel, surface disinfecting spray, face masks etc for when they reopen Dorset Children's Foundation - 10 x treadmills for children with physical disabilities Douglas Bader - 2 Mitts for children who have lost an arm
Ellenor - To fund the costs of 4 days care for one patient on their inpatient ward Get Set Girls - To fund 10 weeks of 'Food for Fuel' project
Hope's Place - 2 x girls and 2 x boys courses for disadvantaged young people (10-18) to raise their self esteem, resilience, aspirations and achivement
11
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
4 Grant making (continued)
Horizons's Plymouth - Funding for additional equipment needed to operate in a Covid secure mode. Hospice in the Weald- To purchase materials used in their Hospice Day Services activities
Jigsaw South East - Unrestricted donation during coronavirus pandemic - previous beneficiary and 2 x new laptops for remote working
Missing People, Richard House, Stripey Stork - Unrestricted grant (previous beneficiary)
Mosaic - Individual counselling for 10 bereaved young people
Oxted School - Materials needed to make 96 sets of scrubs for Croydon University Hospital
Pastens - A sensory ball pool for a residential specialist children’s home. Also food vouchers donated for the school staff with Cook Trading donating a free pudding with every voucher spent Sal's Shoes - To purchase new school shoes for families in poverty Sue Ryder - To purchase face masks
Reigate & Banstead Women's Aid - Outdoor play equipment for a new refuge and items needed for families with babies
The Disabled Sailors Assoc - To fund (and name) a purpose-designed dingy
The Hygiene Bank - Unrestricted donation during coronavirus pandemic The Southmead Project - An unrestricted grant for trauma counselling Time to Talk Befriending - Grant towards Christmas care package campagin
| Grants to institutions |
Grants to individuals |
2020 | |
|---|---|---|---|
| £ | £ | £ | |
| Band | 1,500 | - | 1,500 |
| Buttle | 10,000 | - | 10,000 |
| Chantry Primary Academy | 4,000 | - | 4,000 |
| Crisis at Christmas | 1,444 | - | 1,444 |
| The Douglas Bader Foundation | 1,500 | - | 1,500 |
| Family Holiday Association | 1,000 | - | 1,000 |
| Hartsdown Acadmey | 5,500 | - | 5,500 |
| Jigsaw South East | 1,800 | - | 1,800 |
| Missing People | 10,000 | - | 10,000 |
| Missing People | 2,000 | - | 2,000 |
| Richard House | 2,000 | - | 2,000 |
| Jigsaw South East | 1,500 | - | 1,500 |
| Team Domenica | 5,760 | - | 5,760 |
| Stripey Storks | 1,000 | - | 1,000 |
| Designability | 4,850 | - | 4,850 |
| Taylor Made Dreams | 15,000 | - | 15,000 |
| The Meath Epilepsy Charity | 3,206 | - | 3,206 |
| Kids Count | 10,000 | - | 10,000 |
| Winston's Wishes | 2,500 | - | 2,500 |
| At the end of the year | 84,559 | - | 84,559 |
12
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
4 Grant making (continued)
Band - 5 free children's inclusive Aerial workshops supporting disabled and non-disabled children bo build confidence and self-esteem through drama and storytelling
Buttle - Towards 2 vulnerable children's boarding school places - £5,000 each
Chantry Primary Academy - To part fund a new reading scheme being introduced at this school Hartsdown Acadmey - Fridges, freezers and racking for new food bank
Jigsaw South East - Unrestricted donation to support children who have lost a close relative or friend Missing People - Contribution to help children, young people and adults in crisis who are missing, and their loved ones who are desperately waiting for news
Moor House School - Donation for new interative playground and sensory garden
Missing People - Contribution to help children, young prople and adults in crises who are missing and their loved ones who are desperately waiting for news
Moor House School - Donation for new interative playground and sensory garden Richard House - Donation for equipment and maintenance of their sensory garden
Jigsaw South East - To fund summer BBQ for damilies who attend the preparing for Loss group and grief projects
Team Domenica - Sponsor 5 candidates to access 250 hours of enrichment services
Stripey Storks - To purchase 10 x pushchairs and 20 x stair gates
Designability - Funding for 1 new Wizzbug (a fun powered wheelchair designed specifically for disabled children under 5 years)
Taylor Made Dreams - Purchase of a wheelchair access vehicle for charitable purpose
Kids Count - Unrestricted donation
5 Related party transactions
There are no related party transactions to disclose for 2021.
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
Key management personnel are the Trustees of the charity. The Charity does not employ any staff. The trustees take part in the day to day running and management of the Charity.
The charity trustees were not paid or received any other benefits from employment with the charity in the year. No charity trustee received payment for professional or other services supplied to the charity. No charity trustee received payment or reimbursement of travel and subsistence costs incurred by members relating to attendance at meetings of the trustees.
6 Taxation
The Trust is exempt from corporation tax as all its income is charitable and is applied for charitable
13
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
7 Creditors: amounts falling due within one year
| 2021 | 2020 |
|---|---|
| £ | |
| 858 | 840 |
| 858 | 840 |
| 2021 | 2020 £ |
|||||
|---|---|---|---|---|---|---|
| 8 9 General funds Net current assets Net assets at the end of the year Total unrestricted funds Unrestricted funds: Total funds Gift Aid from HMRC received for 2019-20 Movements in funds Analysis of net assets between funds Accruals |
At 1 April 2020 £ 48,257 |
General unrestricted Total funds £ £ 105,139 105,139 105,139 105,139 2021 |
858 | 840 | ||
| 858 | 858 | 840 | ||||
| 105,139 | 105,139 | 48,257 | 48,257 | |||
| Incoming resources & gains £ 150,015 |
Outgoing resources & losses £ (93,133) |
Transfers £ - |
At 31 March 2021 £ 105,139 |
|||
| 48,257 | 150,015 | (93,133) | - | 105,139 | ||
| 48,257 | 150,015 | (93,133) | - | 105,139 | ||
| and 2020-21 |
9a Movements in funds
| General funds Total unrestricted funds Unrestricted funds: Total funds |
At 1 April 2019 £ 33,656 |
Incoming resources & gains £ 100,000 |
Outgoing resources & losses £ (85,399) |
Transfers £ - |
At 31 March 2020 £ 48,257 |
|---|---|---|---|---|---|
| 33,656 | 100,000 | (85,399) | - | 48,257 | |
| 33,656 | 100,000 | (85,399) | - | 48,257 |
14
The Charles Lewis Foundation
Charity Registration No. 1179185
Report and Unaudited Financial Statements Year ended 31 March 2021
The Charles Lewis Foundation
Status:
Charity registration no.: 1179185 The Trust's governing document is its Trust deed
Registered Office: Unit 4 Diamond Business Centre Holland Road Oxted , Surrey RH8 9BQ Trustees: Della Skeates Geoffrey Charles Lewis
Bankers: National Westminster Bank PLC Southampton SO15 2AQ
Independent examiner: Shruti Soni FCCA FCIE Shruti Soni Ltd Chartered Certified Accountants 117A St. John's Hill Sevenoaks TN13 3PE
1
The Charles Lewis Foundation
Trustees' Report for the year ended 31 March 2021
The Trustees have pleasure in presenting their Annual Report and Financial Statements for the year ended 31 March 2021.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The Charles Lewis Foundation is a charity, registered in England and governed by a Trust Deed dated 13th July 2018.
In accordance with the governing document, there shall be not less than two Trustees at any time. Trustees are appointed by the Appointing Trustee, having regard to the skills, knowledge and experience needed for the effective administration of the Charity. There are no staff employed to keep operating costs to a minimum.
STATEMENT ON PUBLIC BENEFIT
The objectives and activities, and achievement and performance sections of this report clearly set out the activities which the charity undertakes for the public benefit. The Trustees confirm that they have complied with the duty in section 4 of the Charities Act 2006 to have due regard to public benefit guidance published by the Commission in determining the activities undertaken by the charity.
RISK MANAGEMENT
The Trustees have reviewed the major and financial risks that impact on the work of the charity. The systems that have been established enable the Trustees to review and take necessary steps to lessen these risks.
OBJECTIVES AND ACTIVITIES
The promotion of such purpose or purposes as are exclusively charitable according to the laws of England and Wales as the charity may from time to time decide
The Charles Lewis Foundation particularly favours smaller charities where funding is required for a specific project and where small grants can have a big impact. TCLF especially supports charities which make good use of volunteers. The trustees look to support ongoing and new projects.
Funding has been given to organisations which demonstrate charitable purpose and most funding has been directed to registered charities.
2
The Charles Lewis Foundation
Trustees' Report for the year ended 31 March 2021
ACHIEVEMENTS AND PERFORMANCE
The charity has made 40 grants this year of between £225 and £15,000 across the following categories:
Children & Young People
-
Outdoor play equipment for a new women’s refuge
-
10 treadmills for children with physical disabilities
-
Various Christmas gifts for 64 local children
-
2 mitts for children who have lost a limb
-
A purpose designed dingy for disabled people
-
Funding for 4 disadvantaged young people to attend a specialist course
-
125 pairs of school shoes for families in poverty
-
Counselling for 10 bereaved young people
-
10 weeks funding Food for Fuel project
-
A sensory ball pool for a residential specialist children’s home. Also food vouchers donated for the school staff
-
Funded a further year’s school fees for 2 vulnerable children to attend mainstream boarding school
Local Community
-
A donation towards a new Day Centre and Workshop
-
A grant towards individual well being Christmas boxes for people living alone, particularly the elderly
-
Trauma counselling
Health
A donation towards research into the effects of Covid-19 on children Materials needed for activities in the day services provided by a hospice
4 days care for 1 patient in a hospice
Bereavement counselling volunteer training and a laptop
Other - Covid-19 emergency funding
Sanitising equipment for hostels housing homeless people Additional equipment for a sailing charity for disadvantaged young people
2 new laptops for remote working for specialist bereavement counsellors for young people Grants were also given to 6 previous beneficiaries to help with additional expenses
3
The Charles Lewis Foundation
Trustees' Report for the year ended 31 March 2021
FINANCIAL REVIEW
The trustees of the foundation do not feel the need for a reserves policy currently as the main activity is grant making and no commitments as made unless funds are available first. Funding comes annually by means of a donation from Mrs A Koppel, the sister of the late Charles Lewis.
Statement of Trustees' Responsibilities
The trustees are responsible for preparing the Trustees' Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
In preparing these financial statements, the trustees are required to:
a) select suitable accounting policies and apply them consistently;
b) observe the methods and principles in the Charities SORP;
c) make judgments and accounting estimates that are reasonable and prudent;
d) state whether applicable UK accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements;
e) prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Trust will continue in operation.
The Trustees are responsible for keeping proper accounting records that are sufficient to show and explain the Trust's transactions and disclose with reasonable accuracy at any time the financial position of the Trust 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 Trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
This report was approved by the Trustees on………………………………………………… and signed on 14th September 2021 their behalf by:
Signed _____ (Trustee)
Name ______ Della Skeates
4
Independent Examiner’s Report to the Trustees of The Charles Lewis Foundation
I report on the financial statements of the Trust for the year ended 31 March 2021 as set out on pages 6 to 14.
Responsibilities and basis of report
As the charity’s trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).
I report in respect of my examination of the charity’s accounts carried out under section 145 of the Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.
Independent examiner's statement
I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:
-
accounting records were not kept in respect of the charity as required by section 130 of the Act; or
-
the accounts do not accord with those records; or
-
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.
Shruti Soni FCCA FCIE Date: 15 September 2021 Shruti Soni Ltd ● Chartered Certified Accountants 117A St. John's Hill, Sevenoaks TN13 3PE
5
The Charles Lewis Foundation
Statement of financial activities
For the year ended 31 March 2021
| Note Income from: 2 3 9 Reconciliation of funds: Total funds carried forward Net movement in funds Total funds brought forward Net income for the year Total expenditure Charitable activities Donations and legacies Grant Making Total income Expenditure on: |
£ 150,015 Unrestricted |
£ - Restricted |
2021 Total £ 150,015 150,015 93,133 93,133 56,882 56,882 48,257 105,139 |
£ 100,000 Unrestricted |
£ - Restricted |
2020 Total £ 100,000 |
|---|---|---|---|---|---|---|
| 150,015 | - | 100,000 | - | 100,000 | ||
| 93,133 | - | 85,399 | - | 85,399 | ||
| 93,133 | - | 85,399 | - | 85,399 | ||
| 56,882 | - | 14,601 | - | 14,601 | ||
| 56,882 48,257 |
- - |
14,601 33,656 |
- - |
14,601 33,656 |
||
| 105,139 | - | 48,257 | - | 48,257 |
All of the above results are derived from continuing activities. There were no other recognised gains or losses other than those stated above. Movements in funds are disclosed in Note 9 to the financial statements.
6
The Charles Lewis Foundation
Balance sheet
As at 31 March 2021
| Note Current assets: Liabilities: 7 9 Total unrestricted funds Unrestricted income funds: General funds The funds of the charity: Creditors: amounts falling due within one year Net current assets Total net assets Cash at bank and in hand Total charity funds |
£ 105,997 |
2021 £ 105,139 |
£ 49,097 |
2020 £ 48,257 |
|---|---|---|---|---|
| 105,997 858 |
49,097 840 |
|||
| 105,139 | 48,257 | |||
| 105,139 | 48,257 | |||
| 105,139 | 48,257 | |||
| 105,139 | 48,257 |
The financial statements were approved and authorised for issue by the Board on ……….…….......…2021. 14 September
Signed on behalf of the board of trustees
Signature
Della Skeates Name Trustee
7
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
1 Accounting policies
a) Basis of preparation
The financial statements have been prepared 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) issued on 16 July 2014 (as updated through Update Bulletin 1 published on 2 February 2016), the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting Practice.
The charity is a Foundation registered with the Charity Commission. The registered office address is given in the charity information page.
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 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 on 16 July 2014 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy or note.
b) Public benefit entity
The Foundation meets the definition of a public benefit entity under FRS 102.
c) Going concern
The Trustees consider that there are no material uncertainties about the Foundation's ability to continue as a going concern.
Key judgements that the Trust has made which have a significant effect on the accounts include estimating accrued income for gift aid claim.
The trustees do not consider that there are any sources of estimation uncertainty at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next reporting period.
d) Income
Income is recognised when the charity has entitlement to the funds, any performance conditions attached to the income have been met, it is probable that the income will be received and that the amount can be measured reliably.
e) Fund accounting
Restricted funds are to be used for specific purposes as laid down by the donor. Expenditure which meets these criteria is charged to the fund.
Unrestricted funds are donations and other incoming resources received or generated for the charitable purposes.
Designated funds are unrestricted funds earmarked by the trustees for particular purposes.
8
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
1 Accounting policies (continued)
f) Expenditure and irrecoverable VAT
Expenditure is recognised once there is a legal or constructive obligation to make a payment to a third party, it is probable that settlement will be required and the amount of the obligation can be measured reliably. Expenditure is classified under the following activity headings:
-
Costs of raising funds relate to the costs incurred by the Foundation in inducing third parties to make voluntary contributions to it, as well as the cost of any activities with a fundraising purpose
-
Expenditure on charitable activities includes the costs of Grant Making undertaken to further the purposes of the charity and their associated support costs. Grants payable are recognised in the SOFA when they are approved by the Trustees and recipient has been informed.
Irrecoverable VAT is charged as a cost against the activity for which the expenditure was incurred.
g) Allocation of support costs
Resources expended are allocated to the particular activity where the cost relates directly to that activity. However, the cost of overall direction and administration of each activity, comprising currently the cost of independent examination, is apportioned to Grant Making activity in full.
h) Debtors
Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.
i) Cash at bank and in hand
Cash at bank and cash 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. Cash balances exclude any funds held on behalf of service users.
j) Creditors and provisions
Creditors and provisions are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discounts due.
2 Income from donations and legacies
| Gift aid receivable Interest receivable Donation receivable |
Unrestricted £ 100,000 50,000 15 150,015 |
£ - - - - Restricted |
2021 total Total £ 100,000 50,000 15 150,015 |
2020 Total £ 100,000 - - |
|---|---|---|---|---|
| 100,000 |
9
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
3 Analysis of expenditure
| Grants payable Donations Independent examination Sundry expense Support costs Total expenditure 2021 Total expenditure 2020 |
Cost of raising funds £ - - - - - - |
Charitable activity |
Support costs £ - - 876 120 996 (996) - - |
2021 Total £ 92,137 - 876 120 93,133 - 93,133 85,399 |
2020 Total £ 84,559 - 840 - |
|---|---|---|---|---|---|
| Grant making £ 92,137 - - - 92,137 996 93,133 85,399 |
|||||
| 85,399 - |
|||||
| 85,399 | |||||
All expenditure in 2020 and 2021 was unrestricted.
10
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
4 Grant making
| Action Medical Research Buttle Uk Covid support grants Crawley Open House Crisis at Christmas Cruse Doorstep Dorset Children's Foundation Douglas Bader Ellenor Get Set Girls Hope's Place Horizons's Plymouth Hospice in the Weald Jigsaw Souh East Missing People Mosaic Oxted School Pastens Children's Home Reigate & Banstead Women's Aid Richard House Sal's Shoes Stripey Stork Sue Ryder The Disabled Sailors Assoc The Hygiene Bank The Southmead Project Time to Talk Befriending At the end of the year |
Grants to institutions £ 500 10,000 - 5,000 1,500 4,135 4,000 2,300 2,000 2,668 2,950 4,000 1,324 2,000 2,810 1,000 3,500 1,351 2,724 8,000 1,500 1,000 2,500 525 15,000 1,500 1,000 2,000 |
Grants to individuals £ - - 5,350 - - - - - - - - - - - - - - - - - - - - - - - - - |
2021 £ 500 10,000 5,000 1,500 4,135 4,000 2,300 2,000 2,668 2,950 4,000 1,324 2,000 2,810 1,000 3,500 1,351 2,724 8,000 1,500 1,000 2,500 525 15,000 1,500 1,000 2,000 |
|---|---|---|---|
| 86,787 | 5,350 | 86,787 |
Action Medical Research - Doantion towards Covid-19 Children's Research Appeal Buttle Uk - 2nd year funding 2 vulnerable children's boarding school places - £5,000 each Covid support grants were made to 10 individuals hardest hit by Covid-19 who were not eligible for government support.
Crawley Open House - Donation towards a new Day Centre and Workshop fund Crisis at Christmas - Unrestricted grant
Cruse - Volunteer training and a laptop
Doorstep - £1,500 for Internet access contracts for 5 families for 12 months + £2,500 to purchase foot pedal operated sanitisers, sanitiser gel, surface disinfecting spray, face masks etc for when they reopen Dorset Children's Foundation - 10 x treadmills for children with physical disabilities Douglas Bader - 2 Mitts for children who have lost an arm
Ellenor - To fund the costs of 4 days care for one patient on their inpatient ward Get Set Girls - To fund 10 weeks of 'Food for Fuel' project
Hope's Place - 2 x girls and 2 x boys courses for disadvantaged young people (10-18) to raise their self esteem, resilience, aspirations and achivement
11
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
4 Grant making (continued)
Horizons's Plymouth - Funding for additional equipment needed to operate in a Covid secure mode. Hospice in the Weald- To purchase materials used in their Hospice Day Services activities
Jigsaw South East - Unrestricted donation during coronavirus pandemic - previous beneficiary and 2 x new laptops for remote working
Missing People, Richard House, Stripey Stork - Unrestricted grant (previous beneficiary)
Mosaic - Individual counselling for 10 bereaved young people
Oxted School - Materials needed to make 96 sets of scrubs for Croydon University Hospital
Pastens - A sensory ball pool for a residential specialist children’s home. Also food vouchers donated for the school staff with Cook Trading donating a free pudding with every voucher spent Sal's Shoes - To purchase new school shoes for families in poverty Sue Ryder - To purchase face masks
Reigate & Banstead Women's Aid - Outdoor play equipment for a new refuge and items needed for families with babies
The Disabled Sailors Assoc - To fund (and name) a purpose-designed dingy
The Hygiene Bank - Unrestricted donation during coronavirus pandemic The Southmead Project - An unrestricted grant for trauma counselling Time to Talk Befriending - Grant towards Christmas care package campagin
| Grants to institutions |
Grants to individuals |
2020 | |
|---|---|---|---|
| £ | £ | £ | |
| Band | 1,500 | - | 1,500 |
| Buttle | 10,000 | - | 10,000 |
| Chantry Primary Academy | 4,000 | - | 4,000 |
| Crisis at Christmas | 1,444 | - | 1,444 |
| The Douglas Bader Foundation | 1,500 | - | 1,500 |
| Family Holiday Association | 1,000 | - | 1,000 |
| Hartsdown Acadmey | 5,500 | - | 5,500 |
| Jigsaw South East | 1,800 | - | 1,800 |
| Missing People | 10,000 | - | 10,000 |
| Missing People | 2,000 | - | 2,000 |
| Richard House | 2,000 | - | 2,000 |
| Jigsaw South East | 1,500 | - | 1,500 |
| Team Domenica | 5,760 | - | 5,760 |
| Stripey Storks | 1,000 | - | 1,000 |
| Designability | 4,850 | - | 4,850 |
| Taylor Made Dreams | 15,000 | - | 15,000 |
| The Meath Epilepsy Charity | 3,206 | - | 3,206 |
| Kids Count | 10,000 | - | 10,000 |
| Winston's Wishes | 2,500 | - | 2,500 |
| At the end of the year | 84,559 | - | 84,559 |
12
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
4 Grant making (continued)
Band - 5 free children's inclusive Aerial workshops supporting disabled and non-disabled children bo build confidence and self-esteem through drama and storytelling
Buttle - Towards 2 vulnerable children's boarding school places - £5,000 each
Chantry Primary Academy - To part fund a new reading scheme being introduced at this school Hartsdown Acadmey - Fridges, freezers and racking for new food bank
Jigsaw South East - Unrestricted donation to support children who have lost a close relative or friend Missing People - Contribution to help children, young people and adults in crisis who are missing, and their loved ones who are desperately waiting for news
Moor House School - Donation for new interative playground and sensory garden
Missing People - Contribution to help children, young prople and adults in crises who are missing and their loved ones who are desperately waiting for news
Moor House School - Donation for new interative playground and sensory garden Richard House - Donation for equipment and maintenance of their sensory garden
Jigsaw South East - To fund summer BBQ for damilies who attend the preparing for Loss group and grief projects
Team Domenica - Sponsor 5 candidates to access 250 hours of enrichment services
Stripey Storks - To purchase 10 x pushchairs and 20 x stair gates
Designability - Funding for 1 new Wizzbug (a fun powered wheelchair designed specifically for disabled children under 5 years)
Taylor Made Dreams - Purchase of a wheelchair access vehicle for charitable purpose
Kids Count - Unrestricted donation
5 Related party transactions
There are no related party transactions to disclose for 2021.
There are no donations from related parties which are outside the normal course of business and no restricted donations from related parties.
Key management personnel are the Trustees of the charity. The Charity does not employ any staff. The trustees take part in the day to day running and management of the Charity.
The charity trustees were not paid or received any other benefits from employment with the charity in the year. No charity trustee received payment for professional or other services supplied to the charity. No charity trustee received payment or reimbursement of travel and subsistence costs incurred by members relating to attendance at meetings of the trustees.
6 Taxation
The Trust is exempt from corporation tax as all its income is charitable and is applied for charitable
13
The Charles Lewis Foundation Notes to the financial statements
For the year ended 31 March 2021
7 Creditors: amounts falling due within one year
| 2021 | 2020 |
|---|---|
| £ | |
| 858 | 840 |
| 858 | 840 |
| 2021 | 2020 £ |
|||||
|---|---|---|---|---|---|---|
| 8 9 General funds Net current assets Net assets at the end of the year Total unrestricted funds Unrestricted funds: Total funds Gift Aid from HMRC received for 2019-20 Movements in funds Analysis of net assets between funds Accruals |
At 1 April 2020 £ 48,257 |
General unrestricted Total funds £ £ 105,139 105,139 105,139 105,139 2021 |
858 | 840 | ||
| 858 | 858 | 840 | ||||
| 105,139 | 105,139 | 48,257 | 48,257 | |||
| Incoming resources & gains £ 150,015 |
Outgoing resources & losses £ (93,133) |
Transfers £ - |
At 31 March 2021 £ 105,139 |
|||
| 48,257 | 150,015 | (93,133) | - | 105,139 | ||
| 48,257 | 150,015 | (93,133) | - | 105,139 | ||
| and 2020-21 |
9a Movements in funds
| General funds Total unrestricted funds Unrestricted funds: Total funds |
At 1 April 2019 £ 33,656 |
Incoming resources & gains £ 100,000 |
Outgoing resources & losses £ (85,399) |
Transfers £ - |
At 31 March 2020 £ 48,257 |
|---|---|---|---|---|---|
| 33,656 | 100,000 | (85,399) | - | 48,257 | |
| 33,656 | 100,000 | (85,399) | - | 48,257 |
14