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2024-10-31-accounts

Charity number: 1183461

GOWER STREET

(A charitable incorporated organisation)

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

GOWER STREET

(A charitable incorporated organisation)

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 5
Independent examiner’s report on the financial statements 6
Statement of financial activities 7
Balance sheet 8
Statement of cash flows 9
Notes to the financial statements 10 - 21

GOWER STREET (A charitable incorporated organisation)

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 31 OCTOBER 2024

Trustees Nicholas Marple
Sophie Marple
Florence Miller
Pearl Boateng (resigned 30 March 2024)
Harriet Williams
Lawrence Brobbey
Charity registered
number 1183461
Registered office 57 South Hill Park
London
NW3 2SS
Independent examiners Bourner Bullock
Chartered Accountants
114 St Martin’s Lane
London
WC2N 4BE
Bankers CAF Bank
25 Kings Hill Avenue
Kings Hill
West Malling
Kent
ME19 4JQ
Investment advisor Investec
30 Gresham Street
London
EC2V 7QP
Investment advisor Tribe Impact Capital
52 Jermyn Street
London
SW1Y 6LX

Page 1

GOWER STREET (A charitable incorporated organisation)

TRUSTEES' REPORT FOR THE YEAR ENDED 31 OCTOBER 2024

The Trustees present their annual report together with the financial statements of the Charity for the year 1 November 2023 to 31 October 2024. The Trustees confirm that the Annual report and financial statements of the charity comply with the current statutory requirements, the requirements of the Charities governing document and the provisions of the Statement of Recommended Practice (SORP) applicable to Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) (effective 1 January 2019).

Objectives and activities

a. Policies and objectives

The charity's objects are to apply the income, and all or such parts of the charity’s capital, at such time and in such manner to, or for the benefit of, such exclusively charitable objects and purposes in any part of the world as the trustees may in their discretion see fit and there has been no change in these during the year.

The aim of the charity is to make donations to charitable and other organisations, which promote charitable activities.

The grant making activities of the charity contribute to the achievement of the aims of the charity through its support of education work in Ghana and combat of threats of climate change.

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

Achievements and performance

a. Main achievements of the Charity

The priorities of the Trustees are to support Education work in Ghana, and initiatives to combat the threats posed by Climate Change. The majority of grants are made in the latter category. Grants are made only to organisations recommended to the Trustees, and unsolicited applications for funds are not accepted. During the period the charity made grants and donations amounting to £1,425,621 (2023 - £1,963,879).

A list of grant recipients is included in the notes of the financial statements.

Page 2

(A charitable incorporated organisation)

GOWER STREET

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024

Achievements and performance (continued)

b. Fundraising activities and income generation

Gower Street has no external fundraising and no professional fundraisers are used.

The charity’s current policy concerning the payment of trade creditors is to follow the CBI’s Prompt Payers Code (copies are available from the CBI Centre Point, 103 New Oxford Street, London, WC1A 1DU).

The charity’s current policy concerning the payment of trade creditors is to:

• settle the terms of payment with suppliers when agreeing the terms of each transaction;

• ensure that suppliers are made aware of the terms of payment by inclusion of the relevant terms in contracts; and

• pay in accordance with the charity’s contractual and other legal obligations.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence until 2030, when the Trustees plan to wind up the charity. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

b. Financial performance

Total income resources during the period were £230,639 (2023: £807,316).

The net assets of the charity as at 31 October 2024 amounted to £3,186,766 (2023: £4,186,598).

All of the funds invested are available for grant-making and essential overheads. The Trustees’ aim is to disburse all funds by the year 2030 and wind up the charity when the assets are exhausted, and thus have not adopted a conventional Reserves Policy.

Investment advisers have been used to implement the investment policy of the charity. The trustees are satisfied with the investment performance of the charity portfolio with investment income of £31,851 (2023: £35,978).

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks. The principal risks relate to the unlisted investments of the charity and the exercise of due diligence over grant recipients. The trustees have put in place rigorous due diligence procedures on initial granting of funds and also procedures for subsequent monitoring. The trustees monitor the performance of investments closely and take mitigating action where appropriate.

Page 3

GOWER STREET (A charitable incorporated organisation)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024

Structure, governance and management

a. Constitution

Gower Street is registered as a charitable incorporated organisation and was set up by a Trust deed.

The charity is small family foundation which was incorporated on 16th May 2019 and is registered with the Charity Commission with registration number 1183461. The charity was formed by incorporating (as a CIO) an existing unincorporated charity of the same name, which was set up by Trust Deed dated 24th September 2007. On 5th August 2020 the assets of the charitable trust, Gower Street were transferred to the CIO.

b. Organisational structure and decision-making policies

The charity has no employees, and all decisions are taken by trustees. The trustees have also appointed Westminster Wealth as independent advisors who assist the trustees in their decision making processes.

New trustees are appointed by the existing trustees and follow an induction programme and training based on charity commission guidance.

None of the trustees has any beneficial interest in the charity.

Plans for future periods

The trustees intend to continue the charity’s activities in respect of its current grant making aims.

Statement of Trustees' responsibilities

The trustees are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

The law applicable to charities in England & Wales requires the trustees to prepare financial statements for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). The trustees must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charity for that period.

In preparing these financial statements, the trustees are required to:

The trustees are responsible for keeping sufficient accounting records that 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.

Page 4

GOWER STREET

(A charitable incorporated organisation)

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 31 OCTOBER 2024

Approved by order of the members of the board of Trustees on 29 August 2024 and signed on their behalf by:

............................ Nicholas Marple Trustee

Page 5

GOWER STREET (A charitable incorporated organisation)

INDEPENDENT EXAMINER’S REPORT

I report to the trustees on my examination of the financial statements of Gower Street (“the Charity”) for the year ended 31 October 2024, which comprise the Statement of Financial Activities, the Balance Sheet, the Statement of Cash Flow and related notes.

The report is made solely to the Charity’s trustees, as a body, in accordance with Section 145 of the Charities Act 2011. My work has been undertaken so that I might state to the Charity’s trustees, those matters I am required to state to them in this report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity’s trustees as a body, for my work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the trustees of the Charity you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (“the Act”).

I report in respect of my examination of the Charity’s financial statements carried out under Section 145 of the 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 Act.

An independent examination does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the matters that an auditor considers in giving their opinion on the financial statements. The planning and conduct of an audit goes beyond the limited assurance that an independent examination can provide. Consequently, I express no opinion as to whether the financial statements present a ‘true and fair’ view and my report is limited to those specific matters set out in the independent examiner’s statement.

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:

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 financial statements to be reached.

Russell Joseph FCA Bourner Bullock Chartered Accountants 114 St Martin’s Lane Covent Garden London WC2N 4BE

Date 29.08.2025

Page 6

(A charitable incorporated organisation)

GOWER STREET

STATEMENT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME AND EXPENDITURE ACCOUNT) FOR THE YEAR ENDED 31 OCTOBER 2024

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net (expenditure)/income before net
losses on investments
Net gains/(losses) on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Restricted
funds
2024
£
198,788
-
198,788
150,788
150,788
48,000
-
48,000
-
48,000
48,000
Unrestricted
funds
2024
£
-
31,851
31,851
1,360,740
1,360,740
(1,328,889)
281,057
(1,047,832)
4,186,598
(1,047,832)
3,138,766
Total
funds
2024
£
198,788
31,851
230,639
1,511,528
1,511,528
(1,280,889)
281,057
(999,832)
4,186,598
(999,832)
3,186,766


Total
funds
2023
£
771,338
35,978
807,316
2,037,079
2,037,079
(1,229,763)
(220,880)
(1,450,643)
5,637,241
(1,450,643)
4,186,598

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

The notes on pages 10 to 19 form part of these financial statements.

Page 7

GOWER STREET (A charitable incorporated organisation) REGISTERED NUMBER: CE017533

BALANCE SHEET AS AT 31 OCTOBER 2024

Note
Fixed assets
Intangible assets
7
Investments
8
Current assets
Debtors
9
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
Restricted funds
12
Unrestricted funds
12
Total funds
144
542,126
542,270
(6,450)
2024
£
-
2,650,946
2,650,946



535,820
3,186,766
3,186,766
48,000
3,138,766
3,186,766
-
348,757
348,757
(9,000)
2023
£
-
3,846,841
3,846,841
339,757
4,186,598
4,186,598
-
4,186,598
4,186,598

The Trustees acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and preparation of financial statements.

The financial statements were approved and authorised for issue by the Trustees on 29 August 2024 and signed on their behalf by:

............................

Nicholas Marple Trustee

The notes on pages 10 to 19 form part of these financial statements.

Page 8

GOWER STREET

(A charitable incorporated organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

1. General information

Gower Street is a CIO and is registered with the Charity Commission (Charity Registered Number 1183461). The registered office is 57 South Hill Park London NW3 2SS.

2. Accounting policies

2.1 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

Gower Street 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.

2.2 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.

2.3 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 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.

Page 9

GOWER STREET

(A charitable incorporated organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

2. Accounting policies (continued)

2.4 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.

2.5 Intangible assets and amortisation

Intangible assets are capitalised and recognised when future economic benefits are probable, and the cost or value of the asset can be measured reliably.

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Amortisation is provided on intangible assets at rates calculated to write off the cost of each asset on a straight-line basis over its expected useful life.

Amortisation is provided on the following basis:

Computer software - 33 % straight line basis

2.6 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.

2.7 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.

2.8 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.

Page 10

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

2. Accounting policies (continued)

2.9 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.

2.10 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.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

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

3. Income from donations and legacies

Donations
Total 2024
Total 2023
Restricted
funds
2024
£
198,788
198,788
Unrestricted
funds
2024
£
-
-
Total
funds
2024
£
198,788
198,788
Total
funds
2023
£
771,338
771,338
70,250 701,088 771,338

Page 11

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

4. Investment income

Income from listed investments
Investment interest receivable
Total 2024
Unrestricted
funds
2024
£
Total
funds
2024
£
Total
funds
2023
£
27,572
27,572
31,131
4,279
4,279
4,847
31,851
31,851
35,978

5. Expenditure on Charitable Activities

Grants to institutions (see note 5.1)
Support costs (see note 5.2)
Governance costs (see note 5.3)
Total 2024
Total 2023
Restricted
funds
2024
£
150,788
-
-
150,788
70,250
Unrestricted
funds
2024
£
1,274,833
84,038
1,869
1,360,740
1,966,829
Total
funds
2024
£
1,425,621
84,038
1,869
1,551,528
2,037,079
Total
funds
2023
£
1,963,879
68,020
5,180
2,037,079

Page 12

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

5.1 Analysis of grants (continued)

The Charity has made the following material grants to institutions during the year.

Name of institution
PEAS
AfriKids
Grace Labs Limited
Peers for the Planet Ltd
Lively Minds
Anonymous
Strategic Youth Network
Kasa Initiative Ghana
BCAN Ghana
IPPR
Coal Action Network
EduSpots
RAINS
CAMFED
Climate Spring
Desmog UK Limited
Uk Tax Justice
Wild Card
ORGIIS
Other grants to institutions
2024
£

120,000
71,664
60,000
55,000
50,000
49,988
49,200
46,420
45,000
40,000
36,131
34,100
33,938
30,000
30,000
30,000
30,000
30,000
29,520
870,961
554,660
1,425,621
2023
£
89,070
89,859
-
55,000
-
-
-
80,990
91,800
30,000
28,275
27,500
30,853
40,000
25,000
-
15,000
-
25,000
628,347
1,335,532
1,963,879

Page 13

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

5.2 Analysis of support costs

Depreciation
Legal & professional fees
Charity expenses
IT software and support
Consultancy costs
Foreign exchange (gains)/losses
Investment management fees
Bank charges
Total
funds
2024
£
-
6,524
5,895
270
62,532
88
8,651
78
84,038
Total
funds
2023
£
852
16,885
1,839
-
48,384
-
-
60
68,020

5.3 Analysis of governance costs

Trustees’ expenses
Fees for the independent examination (2023: audit) of the Charity’s annual
accounts
Total 2024
2024
£
2023
£
129
680
1,740

4,500
1,869
5,180

6. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL) .

During the year ended 31 October 2024, expenses totalling £ 129 were reimbursed to 1 Trustees for travel expenses (2023 - £680 to 2 Trustees).

Page 14

GOWER STREET

(A charitable incorporated organisation)

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

7. Intangible assets

Cost
At 1 November 2023
At 31 October 2024
Amortisation
At 1 November 2023
Charge for the year
At 31 October 2024
Net book value
At 31 October 2024
At 31 October 2023
Computer
software
£
2,556
2,556
2,556
-
2,556
-
-

Page 15

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

8. Fixed asset investments

Listed
investments
£
Valuation
At 1 November 2023
2,494,398
Additions
498,832
Disposals(1,125,784)
Revaluations
313,313
At 31 October 2024
2,180,759
Net book value
At 31 October 2024
2,180,759
At 31 October 2023
2,494,398
9.
Debtors: Amounts falling due within one year
Prepayments and accrued income
10.
Creditors: Amounts falling due within one year
Accruals and deferred income
11.
Financial instruments
Financial assets
Financial assets measured at fair value through income and expenditure
Unlisted
investments
£
1,352,443
-
(850,000)
(32,256)
470,187
470,187
1,352,443
2024
£
144
2024
£
6,450
2024
£
1,012,314
Total
£
3,846,841
498,832
(1,975,784)
281,057
2,650,946
2,650,946
3,846,841
2023
£
-
2023
£
9,000
2023
£
1,701,200

Financial assets measured at fair value through income and expenditure comprise cash at bank and unlisted investments.

Page 16

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

12. Statement of funds

Statement of funds - current year

Unrestricted funds
General Funds
Restricted funds
Restricted Funds
Total of funds
Balance at 1
November
2023
£
4,186,598
-

4,186,598
Income
£
31,851
198,788

230,639
Expenditure
£
(1,360,740)
(150,788)
(1,511,528)
Gains/
(Losses)
£
281,057
-
281,057
Balance at
31 October
2024
£
3,138,766
48,000
3,186,766

Restricted fund balances include funds received on behalf of other charitable organisations to be transferred directly towards various projects, with Gower Street acting as the conduit.

Statement of funds - prior year

Unrestricted funds
General Funds
Restricted funds
Restricted Funds
Total of funds
Balance at 1
November
2022
£
5,637,241
-

5,637,241
Income
Expenditure
£
£
737,066
(1,966,829)
70,250

(70,250)
807,316

(2,037,079)
Gains/
Balance at
31 October
(Losses)
2023
£
£
(220,880)
4,186,598
-
-
(220,880)
4,186,598

Page 17

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

13. 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
Restricted
funds
2024
£
Unrestricted
funds
2024
£
Total
funds
2024
£
-
2,650,946
2,650,946
48,000
494,270
542,270
-
(6,450)
(6,450)
48,000
3,138,766
3,186,766

Analysis of net assets between funds prior year

Unrestricted
funds
2023
£
Fixed asset investments
3,846,841
Current assets
348,757
Creditors due within one year
(9,000)
Total
4,186,598
Total
funds
2023
£
3,846,841
348,757
(9,000)
4,186,598

Page 18

(A charitable incorporated organisation)

GOWER STREET

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

14. Analysis of cash and cash equivalents

Cash in hand
Total cash and cash equivalents
2024
£
542,126
542,126
2023
£
348,757
348,757

16. Analysis of changes in net debt

Cash at bank and in hand At 1
November
2023
£
348,757
348,757
Cash flows
£
193,369
193,369
At 31
October
2024
£
542,126
542,126

17. Related party transactions

Charitable grants of £4,300 (2023 - £11,335) were made by the charity to Students Organising for Sustainability UK. H Williams, a trustee of Gower Street, is a trustee of Students Organising for Sustainability UK. H Williams was not involved in discussions or decisions relating to this grant. There are no outstanding balances as at 31 October 2024 in respect of this transaction.

Page 19