nwnbor. 1183721
Slr Roger Manwood's Grammar School Foundation
Unaudltgd
Trustees. report and financlal statemer
For tho year ended 31 August 2022

Contwts
Page
Trustees. rewl
Ind￿nd￿t •xamlne¢8 rèport
stst•m•nt of Ilnanclal a¢tlvltl•s
Bal•nc• 8h•
Nots• to the fin•ndal slat•m
8-15
App•ndlx I
p•ndlx11
18
19

R8for•nco and admlnlstrth del* oflho Ch*lty. h Tn*toes advlsers
For tho year•nd•d 31 W 2022
Trnsts¢s
C Ever¥d
J Rosso
A ￿lbe8. Chair
L Gorring8
Charlty regl8t•r•d
numb•r
1183721
Prfnclpal offk•
Sandwith
CT13 9JX
Accountants
Chartored Acc￿ntsnts
37 St Margarevs Str8tt
Ca￿tert￿ry
CT12TU
Page 1

Trustees. report
For th¢ year onded 31 ￿guSt 2022
The Trusteas we86rt tr*ir annual repyi wilh fin8nthl statements of th8 Slr Rcoer M8nwoo(fs
Grammar Sel￿1 FouThY811on f￿ fr(*n 1 Sopl￿ 2￿21 to 31 W 2021 The knual report serves
the pU￿OSe5 of both a TrLtsteos' re￿￿1 arNI a Direckn5' repNt urKlw c<*npany lth¥. The Tn*es L￿fim7 that
th6 Annual report and finwKial Slatem￿ of thg Clwity the cuThent ststtrtcry requkemènts. the
Tequlrements of the (tsilable ts)mpanrfs and the prOVtsK￿y of the Statement of
Recommended Pracllce (SORP) aF*able lo thanties pre[￿ thelracrAwnts n xrnrdance with the Finan(lal
Reporttiig Standard in the UK ond Rewth1￿ of Irdand IFRS102) (effective 1 January 20191.
ObJ￿IlVe8 and •ctMI
. Poll¢lM Ind obl•cll
schdarships and grants to cwrant and fcffThr puFrfls of Sir M&MYx>d's sc4K￿l. Additionally lo provide
financial assistsnce lo the Sr Roger MarrhxK*Ys Schl￿1 at thfr Headlea￿S request Wittiin available levels of
come.
publishtd by th8 Charity Commissth to MK*Mlry b8neffit runnmig a
charity (PB2)'.
b. Gr•fit4naklng poll¢l••
The grant mak￿j POL￿ 8re strkty dafknl aTrJ can th be aknnced *4thh avallAble Ir#xme18vel8.
a. Maln achlov•rn•￿ rf th• Charfty
Slr Roger Manv•W￿8 Grammar Sch￿￿ FouThl8tw has ¢YovthJ a c¥ms15tenl level offThndal support for the Slr
Roger S￿￿1 ar#1 tt8 ow arwj Obl￿ c4ntral lunding ¥￿￿'n availablg revels of
kncom&
No changes envK8aged, unless addi1cl￿1 be(Bmts from hjumnl are b) fvrtl*r Investm￿1 to bè
Ul￿rta￿. Th¢ has 98neraled a in th9 415% w for many yè¥8.
Flnanclal r•vl•v
•. Golng
After maknng 8pprDpriate wquwle5. th8 Tnjstem ha¥0 a expeL*atm that the Charty has adequats
Tgsources to ccrtinue in OFef8tKThl exlstence tor th8 fcffeseoab￿ fiAJre. For Ihls re&8on. they continue lo adopt
concern ba￿S can be fwnd v) the a¢CL￿n{ln9 FdK*s.
b. Resqrvts pollGy
malntained at a minknum of £50.(W. AB at 31 W 2022. ts wyestrkted rewes strjod at £77,771
(2021.. £79.187). In Ine vAth resems poky.

Trustees. veport (¢onllnuèdl
Fortho ytrar Ond￿ 31 ￿1gUst 2022
c. Matorial Èmiknnts poky
•. Constltutk•n
Sir RoJer M8rwool* Grammar SdKK)l F(wJMlalion is a clwty. 1183721. was Tegisterod
as a Charbtsble In(xYrwatod on 4 Jun8 2019.
b. M•thod• of appolnlm•￿ ar•kdign of Tru•t••s
Tho pollcy and opwathw of thè Chwity fBSt lh8 TrustO9S mogt fogularly to monltor the
d. Flnanclal rl8k rrwn4•
The Tru3te89 hav8 as¥ess4d the mai(Y dsks Iha Chwtty l& exrmisal. kn parti￿1•f those related to the
0￿ratIOnS 8nd fln8nces of the Charty. WKI are salisfi&J that systems and ￿yo¢e￿n$ are in place lo mitigate
exposura lo the major ri8k8.
Plins lor fu￿r0 p•flod8
Thg unrgstdclgd PthIng￿ Fw*J bg wj kn suiwt rfthe Slr Rw Mamvood SL*thf8 amLltious m8Ster
plan to be implomentsd ￿ thè ntsxt few yw¥.
Folm4ing the year ond. the (J18rSty Sdd Carelak¢rfs Cthgo. ￿ ir¥>Jrne from th8 881e be hehts in a restricted

Slr Roger mamvood￿ Grammar School Found*ion
Truste•s' teport (Gontinufjd)
For tho year 8n&d 31 AA4gUSt 2022
Stat•menl of TNste•s' r•spon¥lbllll¢s
Practicel-
The law a￿1¢￿t4e to th8rthes in England & Wales requrres the ID prepare firwicial slalements for
each f￿an¢$81 wh*h gNe a aNJ fair vie* of the stste of affah5 of the thrity 8rn1 of ILS incoming resourc65
and applica￿On of resfMrces. NK1￿￿n9 its In(x1￿ and exp￿dib￿. fi)r thal prkMI. In weparli¥J these financlal
61alements. th8 Trustees are Twuiie(I to:
¢)bserve the metws and priTh>*s of the Clwilies SORP {FRS 102),.
stste whether applicable UK Ac(¥MJntiw SI￿ (FRS 102) have been fdk)wl. subied to any malerfal
departure8 di8dosed and extdawied in the finonci4 statemwts."
pr8pare th8 financial 6tatwft￿ts LY) thg srywJ uths It is to Prn8um6 that the
Charity WAII contiThM in busTh8S.
The Tnjstees are responsibl& for kwwwJ ajgquate acO>j￿ [￿l)￿S thal we suffK46nt to show ￿ explain
th8 Charttys ITawclKmS and dlgkn wllh reasonth a[￿ra￿ * any lime Ihe fina￿lat Foslt*)n of the Chartty
ond enablo thgm to enswe Ihat the financi81 *atwn8ni8 cL¥n#y 7hilh tho ch8fits￿ Ad 2011, the Charlty
{Accounts and Rtportsl Regulalions 2CM)8 a￿1 the wovtsions of ts Tn*t deed. Tlw are also responsible lor
safeguardlng the assets ol Ihe C*￿Ity arKI hence fty tskry rea8(%th sleps for tho we¥enJon and d818dion of
fraud and olher IrrwJularfU88.
A Kllb••
Chair of Tn￿1
Data.. IL . i /. 2013

Independent ex•min•rfs rgp¢xt
For the Y￿rend•d 31 W 2022
Foundation Clww
I report to the dwrity Tn￿leeS ￿ my of of thè Charfty for the ended 31 August
2021
Rosp￿¥1b1llll0$ and bMIG of rnport
roqutrements ofth& Chwiues Act 3)11 Ctt* 2011 Arf
I report in respect of my examInab￿ ¢* the Clwiiys accounts CaTh￿d (yjt Lr¥Jer sect¥x1145 of t￿ 2011 Act and
In Car￿ (yJt my exominabon I IK9¥e fOlk*h￿ th8 appkth DIr￿1￿mIS by the Ct• COMM￿￿)n urKter
$￿tion 14515Xbl ofthe 2011 ACL
Indepondent ex•ffilnerfs ¥t•tom
Your att9ntion is dra*n lo the f&t Ihal the Clwty Ih9s wepared the &O￿Thts in acctrdarw 7hith A¢￿￿ntIng and
Reporting by Charit'e5'. Slat8m8nl of RecommfjrKlod Pracllc* appl￿ to charitios preparbr¥J th8lr accounts In
accordance with the Financial Rep￿trr￿J Stsrwjard oWKab58 ui Ihb UK and Rewblic of Ireland IFRS 102) In
preferenc6 to the AGccwtirvJ aThJ Repcrfling ty C￿le&. Stalema)t of RecxJ))mwMled Issued on 1 April
2005 which is refefred to In the ex￿1 rogujakn txrt has boen
l under8tsnd that this has t¢en do￿ In orderkw the accounts to and f8lr ¥iew In accordance wlth
the Ggneralty Actepted Acc(yJntiNJ Pr&liee effa(*¥o forweportiry lwIr￿1n9 on or after 1 January 2019.
I h8ve completed my ex8miMtron. I ccrfffi) tIAI no matters hm como lo my attention in conr￿tiOn with the
eXamIna￿On ofvlng me Cause trj belleve th8t kn any material r8SF*
accounllry rectyd8 ￿￿e Th)t kept In respKt ofthg a8 itywlrwj ty 130 oflho 2011 kt; or
thè a¢COL￿ts do nc* Ihilh 1Pm￿
act￿nts set cxrt in the CN3rit*s (Ao)Jmts *KI Rep(Kb) Reg￿ati￿￿ 2008 other than any requlrement
that the accoiuts gi￿ a *uo and f* is a m8ttor as part of an Independènt
examlnatKM.
I have no and haw c(The across r•) dher matters In (xxw￿tion with ts examina1i¢)n to
att￿tiOn shouFd ￿ drawn h Ihls In <xdBr to onatle a F¥rpr of ac(*wnts ID be reached.
Thls report is mado xlely to the Ctiaitys TnK8tees. as a bTrty. wilh Part 4 of the Charities
(Amwnts 8rn1 Rewts) Regulalic￿ 2(K18. Kty ha8 been urKjw￿en so that I mlght stste to the Charitys
Trustees those malters l am required ¢0 state tr> lkn In an l•NJeter￿ examinerfs rwjrt and for no other
rpose. To Ihe full8St extent pwmttted by law. I do noi &(*pt or assume to other than lh8
Charity and thè Charitys Trustees as 8 t¥yty, tor this repcxt
Signed..
. 24 Z024
Petsr Man8er FCA DChA
Kreston Reev￿ LLP
Chartered Acuuntants
Canter￿ry
Page 5

For tho oTrd￿ 31 Aryust 2022
Total
funds
Total
fund8
2021
funds
2022
funds
DOnati￿S an¢J legacies
Imiestments
650
34,760
3&￿7
4531
37.128
Total Incom•
31097
37.628
35.410
Expgndlturn on:
Charlt8bl6 act￿￿￿88
41a15
41AIS
38.240
T¢lal ￿PondIt￿
41.315
41,315
38,240
N•t l•xp•ndltur•ylficom• b•lor• nfjl
11088o1llgaln• on Inv••lm•nlJ
Nèt {Ios8esygalr* cfi In¥8stsn8nts
(7218)
(rt2841
4531
(4947)
11687)
(74231)
{2.830)
117.413
N•t mov•nxnt In fimd8
(T6.502)
(1316)
177.918)
114,583
Ro¢ondll•tlon of fund&.
Totsl funds br￿g￿t f(*w8rd
Nèl m¢)vamant n funds
n187
11816)
1.04WO
ITT.918)
932.387
114,583
(N5021
Total fund• carrhd forward
8•1381
7T.771
9ts.052
1,046,970
The Statement offinanoal lrn*Jd88 al gpkn thJ108w recowa8ed in th8 Jwr.
The note3 ￿ pages 8 to 15 pwt ￿ th888 statfjm￿.

Sir Rogor Mamood's Grnnwnar S¢lK•oI Found•tl¢)n
Balance Shoot
As at 31 August2022
2021
Flx•d assots
Investsn8nts
Current assets
968,440
Cash at bank and in hand
.930
Credrtors.. amounts *ilhin (
year
{2,4C￿)
Not currnnt ass•t•
78.530
Total nol asMIs
,052
1,046.970
Charlty fund•
Rostrlctgd fvnds
Unr981rfclgd fvrKI8
10
10
891281
77,771
967.783
79.187
Total lund8
969,052
1.046,970
Tho finan￿81 statom8nts apwo¥od for188￿ by the Tnthes and on Ihelr t•half by.
A Kllb
Cttair of Trust
Date. Ib.1. ￿￿13
Page 7

Sir Roger manwood￿ Grnmmarschool Found•li
F¢x Ihg yoargnded 31 August 2022
Gon•ral Inlorn
S4r Rcw Manwocé'$ Grammar Sthocl F(XVKlakn Is a (tsity. number 1183721. and was
rggistgred thg Chaiity Cc¥nnwK>n ￿ 4 ju￿ 2019.
A¢￿untIng polkl•s
Accounting and RepoFkng ty Charilies.. Statement of Recom￿nded Practica applicable lo charities
prepartng their aLthunts in ￿COrd8￿ the Reportir¥J StaThJard applicak4e in the UK
and RepublK of Irel&)d (FRS 11Y21 (affective 1 January 20191. the F￿anCIal Reporting Stond8rd
appiiGable in the UKarvJ R8wbk of IFRS 102) thè ChwilknAGt 2011.
Thè financial staternents hav& been Fxwod lo we a Ifue aThl and have departed from
the Charilies IAccLwnts aThJ R8p)rts> 2008 onty to ts extent requlred to p￿de a Injè
ond faiv view. This Wrtsjre has in¥ol¥*d f￿Tr￿j the Charilies SORP (FRS 1021 published in
October 2019 Tathw Ihan the Rerth'ng by Clwili88.' Statemènt of Rocornmanded
under FRS 102. Assets arKI liabilitw are inili*ty rwnlsed at hlstr)r*d cost or tran5aclion value
2.2 Golng conc•m
Trustees ass￿ T**tsthw Ihe goino is aPPTow￿, i.e. vth&th8r there gre any
materi81 uncertainbes Tdated to events or eondilions that may cast signfvant doubt on the ability ol
tho Charity to conlwiue as a goiry ¢))rKwrn Tha Tntstses rn*a this ass6ssmenl in fespecl of a
period of at least one ￿ fnyn the dala ol aUtt￿￿SaIb0n for Issue of thè finartlal slalgments arKI
have condud&J ttiat the Ctrwity h88 adew* reS0w￿ tr) (y)ntinue In (i￿rat¥)nal existence for tho
foreSeeat￿8 fuiure trwe are rn) matw*l wK6rtalnl18s at￿rt tho Charws abifity to contsnue as a
)Ina￿￿1 Stateme￿
13 Inc(•m•
All ¥Kom8 IS rel￿niSed the Charity ha5 w)tillwW k) tho wK(¥no. It Is prob8blg that th8
14 EXp•ndI￿re
to a thlrd p*ty. it is probab5e that a lrnnsfer of econom￿ ber)efits be rnquired in setllemenl arnj
am￿nt of the be meawrwj refthty. ExperKlilurp is rJassI￿ by acbvity. The costs
each activity.
Charitys objecuves. as as any a580ciated $UpF￿ (x%ts.
P890 8

For the yoat•ndod 31 *￿g￿l 2022
A¢￿u￿tIng pollcl•s {¢ontinu•d)
2.4 ExpendI￿r• (Gontlnuod}
Grants pay8t4e 8rn CW in tr* )tar offer is made except rn trThe cases where the offer
ts conditional. s￿h tsyants b8irvJ reC(W￿ as eX[￿dItijre the ￿nditkInS attachlng 8r8
luifilled. Grants offw&J s￿)￿1 kn (xKNJith been m* at 8rn1 are nolets as a
ccrfnmitmen( Lxrt not acowd as 8¥pendilJn.
All exp8ThJlbJrn ly kK4uslv• {* VAT.
2.5 Int•rnst rK•lv•b
Inter￿t on funds hekj on de￿It Is In(*JtsJ TAtwi reC￿oble and the amount can b& measured
rèllably by Ihe Charity. INS Is N>tsfi¢alK)n of the Irrt&est Pa￿ or payable by tr
2.6 Taxatlon
Th8 Charlty18 con8idorod to pa88 the t* sgt out ffj 1 Sch&thl8 6 cl the Finan¢e Act
2010 and Iherefwe it meets tho defmilTh of a charity for UK CLYPOfdtI￿ tax purKX)588. Accordingly,
tho Charity is Fthtialty exempt from taxalw in rgsF*Ct of inc4J))e (Y ca￿1 g8in8 received within
cètsgorw co¥erwl ty Ch4Xw 3 Part 11 d thè C￿Tati￿ Tax Acl 2010 or Section 256 of the
Taxaticffi of Chaigeabl8 Galns Acl 1991 k> ts exlwtt thot I￿orne ty galr* ore applled
exclusively to Charitabk PLYPO888.
17 Inva8tm•nts
Flxed asset Investm￿ts are a fomi cd frywrial A￿6n1 and arg inibalty rgcognls8d at thalr
transaction cost and 8utrAeq￿ Meas￿ al faw at ts Balanc¢ sheet date, unless the value
cannot ts measurgd r91• in case tt ts measLKe(l at cost less wnpairment. Irwestmenl oains
d k)sS￿, whetrw reaused or unreali*l. we ¢￿bIned ptosentsd &8 'Galn81(Losses) on
Investsnents, in the Statement of finwKial athi11gs.
2.8 D•btorn
Prewwnents are vaw ot the amcxxrt w8paMI nel of anytrade discounts due.
Z9 C•sh at b•nk and kn h
of three monts or I￿8 frryn tr* dab of wisilMJn (Y (ywwng (rfthe dwit or simllar accgxmt
11(1 LI￿11111￿ •md pro¥tslo
abllths are rnrwibyed 15 an at the Baance sh8ot d* as a r8suh of a past
OVonL it Is probabte th* a tranth of ec4)￿￿ benefft*￿ be setuw0￿l arKI the amount
ofthe settlement can bo eslknatsd reliabty.
LiabIl￿eS are rec(uni8ed al the tt￿¢ ￿ Charity antscwtes tt ￿11 pay to seth tha debt or th8
amount it has rec8lved 8s tha￿ed payThenls Ihe orser¥ices it must prThth.
Provisi¢)n$ are rn￿￿ed at th8 twt èstwnate crfth8 amurts rwjtlred to setlle the obltgaljon. Whe
the effect of the Iome value of morw is matenal. the w0VNc￿ is based cm Ihe ￿sent value of those
amounts. discounled at digx¥Jnt f8t8 that rellects the iisks spÈdfic to the liabl￿ty. Th8
unwinding ofthe discount is the Statement d fi￿gnLy81 actiwlies as a finance cost.
PwJe 9

For th• y•ar •ndod 31 Augusl 2022
cotsnting policie* (conlinuèd
2.11 Finan¢lal Instnu
Ch8rtty th has fin8n¢4d assets aTMI fin&￿181 Inbffrties L* a kirbj thjt quafy as basic financial
nstruments. Bas￿ fthnci81 wthments we reccgniwj at trons&li(xJ value and subsequenly
Z12 Fund •¢¢0￿11
General fimd$ aro Unr￿trkIOd furvjs TAfv(* are awlat4fr for u68 at the disLYation of tha Trustoes In
furtheranc& of the ￿ntral obie(ths of ts Charity *thich have not b8en desw3nal¢d for ¢)ther
PUTWS88.
don¢)rs or which ho￿ ralsed ty tho a)arity partiLth purF¥)ses. Tho costs of raising and
8dmlni$terfng such funds are ¢harpJ ag•nst the spth IIWKI. The use of e*h restricted
fund Is sel out In th8 notes to the financid
Investrnerrt I￿Ome. gains and kyss88 are al￿￿a￿S kn th& aprrfryfi* lun
Total
nds
2022
Totsl
fund8
2021
fund•
500
650
Total 2021
Inv•gtm•nt Incom•
Total
funds
Totsl
lund$
2021
ndg
2022
2022
Incomè from Isted Investsnwts
3.531
37.118
34.758
10
33.597
3.531
37.128
34,760
Total 2021
31.655
3.105
34.760
Page 10

Notes to tho lIn￿¢￿I Btat•m•nts
For th• ygar•nd•d 31 *4ust 2022
Analysis of grnnts
Totsl
funds
2021
kndmduals
2022
funds
Gr8nts & prvzes
21,718
21,718
19.325
Totsl 2021
19.325
19.325
funds
2022
funds
Total
Total
2021
Grants & priz88 {note 5>
0th8r contribu￿S to schoo
Ind8￿ndant examlnerfs foes
C10rk's fees
21.718
5.232
2,640
11.725
21.718
4232
19.325
12,590
2.400
3,925
11,725
41.315
41.315
38,240
Total 2021
35,140
3.1
38.240
During thg ￿er erthd 31 W 2022 (2W21: £NI). rn) TnBt88s ￿Y r￿￿Unaration or other
b8n&fits.
Page 11

Slr Rog•r Manwoorts Grnnynarsthool Foundatkn
Foi th• Y•ar•fid￿ 31 August 2022
Ust
InvoStment8
C05t or valuatlon
Al 1 September 21Y21
Revaluatlo
968.440
174,2311
Al 31 AU￿ 2022
894,209
N•t book va
At 31 Augjst 2022
894,209
Al 31 AUW 2021
968.440
2021
ACen￿lS
2,400
10. St*t•m•nt offund•
Balan￿ at 1
Sopt•mb•r
galan￿ at
31 August
2022
P8rkins(
79,187
3,531
(4947)
TT.771
Ro•lrfct￿ fvnd•
167.7T8
9A71
7.3
70
{6A
(11818)
1559)
{432)
1686
(54848)
{291)
15Q300
8.978
7.053
8.831
705.569
4550
Wybom
Chivas Adam
326
n8
24916
241
1200)
17501
133265)
(240)
Ckrkngb0￿j
Culro88
768.866
¥097
IW.284)
891,281
Total of funds
1.lJ16
ri4231)
969.052
p￿12

For thg yw ond•d 31 I￿gUSt 2022
10. Statomant of funds (contknw
Balance at
31 August
2021
1 wwnber
GainsJ
IK(YMI Ex￿dI￿ {Lc¢¥es)
Llnmtrlct•d fund•
Parklnson
3.105
{3.100)
13.417
79,187
Foundotion
Wyborn
Chivas Adam
149.151
&107
6.079
{9.490)
(300)
<200)
(2.374)
P2.3251
(451)
22.038
1.338
1.268
797
77.587
970
187,778
9,471
7.359
9,469
768,866
4,840
10268
688.974
4.113
TT8
24.630
ClaringtK)kl
Culross
866.622 32.305
(35.1401
103.996
967.783
Tothl of fund•
932.387
35,410
(38.2401
117.413
1.046,970
Page 13

Forth8 y•arendgd 31 Auwst 2022
11. Summary offunds
•nce at
Galnsl 31 August
2021 Exp•ndltur• {L¢)9$9s
2022
Genoral funds
Reslriclod fLmds
79.187
3.531
¥097
(4947)
(69284)
77.771
891,281
(41.314
1,W970
{41 J15)
(74.231)
969.052
Summary offund*- prtory•v
Balance at
31 AAJgust
2021
I Sèptember
Gainsl
ExpwKlltyro (Los￿)
General funds
Roslrthd ￿ndS
65.765
3.105
(3.1L￿)
(35.1401
13,417
103.996
79.187
967.783
932.387
35.410
(38240)
117.413
1,046,970
Page 14

Sir Roger ManTMood's GvammKSchool Foundation
Forthg y￿r ondgd 31 Augus¢ 2022
11 An*sls of n•t aM•ts b•twwn funds
Total
fund$
2022
fvnd•
funds
2022
823.881
70.328
7.443
894.209
77.483
(2,6401
Current assèts
Creditors duè withwi one
(16401
Total
891.281
77,771
969.052
Totsl
nds
2021
funds
893.165
77.018
(14(X)I
75275
3.912
,440
80,930
(2,4001
Current a88èts
Credltors duè one ￿1r
Tolal
967.783
79,187
1.046,970
txthng Sk Rw MalA￿d3 Grammar SdMxA £5232 (2021: £12,￿>
to thè Sir Roger ma)￿￿C￿t$ SduA. c¢ M Roberts A Klbge bolh ser￿1 86 Goverrm during
the year.
FoknirytYJ the end, ts charity sokl C*aWs C•. The i￿*m9 from the sth will be held In a
restrlcted lund. vAth the p￿F￿ d finaw * capltsl thyxk as urKlertaken by Sk Roger Manwood's
Page 15

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