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2022-07-31-accounts

Charity number: 1188020

The Scriveners' Company Sexcentenary Charity CIO

Unaudited

Trustees' report and financial statements

For the year ended 31 July 2022

The Scriveners' Company Sexcentenary Charity, CIO

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 17

The Scriveners' Company Sexcentenary Charity, CIO

Reference and administrative details of the Charity, its Trustees and advisers at the date of the Trustees' Report

Trustees Mark Watson-Gandy, (Chair)
Barry John Fredrick Theobald-Hicks of Danbury
David Royston Philip
Julia Catharine Hett
Paul Richard Williams
Melville James Petrie
Nigel Paul Harding
Ronald Anthony Collins of Bishopstone
David John Hammond
Charity registered
number
1188020
Principal office
HQS Wellington
Temple Stairs
Victoria Embankment
London
WC2R 2PN
Accountants
Kreston Reeves LLP
Chartered Accountants
2nd Floor
168 Shoreditch High Street
London
E1 6RA
Bankers
CAF Bank Ltd
15 Kings Hill Avenue
West Malling
Kent
ME19 4JQ

Page 1

The Scriveners' Company Sexcentenary Charity, CIO

Trustees' report For the year ended 31 July 2022

The Trustees present their report together with the financial statements of the Charity for the 1 August 2021 to 31 July 2022.

Objectives and activities

Constitution and Objectives

The Court of the Worshipful Company of Scriveners and the Trustees of the Worshipful Company of Scriveners Sexcentenary Charity Fund determined that the aims of the latter would be better served by the establishment of a Charitable Incorporated Organisation known as The Scriveners’ Company Sexcentenary Charity CIO which was registered with the Charity Commission on 18 February 2020 (registered number 1188020).

Under the terms of its Constitution dated 16th January 2020 the objects of the CIO are:

Trustees and Members

The Members of the CIO are the voting members of the Court of the Worshipful Company of Scriveners. There must be at least three Trustees and a maximum number of nine (including ex officio Trustees). The ex officio Trustees are the Master, Upper Warden, Renter Warden and Clerk.

The Trustees who served during the year and up to the date of this report were:

Mark Watson-Gandy (Chair from 19th July 2022) (Appointed 27th October 2021) Barry John Frederrick Theobald-Hicks of Danbury (Chair to 19th July 2022) (Appointed 27th October 2021) David Royston Philip (Appointed 27th October 2021)

Julia Catharine Hett (Appointed 12th October 2022) Paul Richard Williams (Appointed 27th October 2021) Melville James Petrie (Appointed 23rd August 2022) Nigel Paul Harding (Appointed 12th October 2022) Ronald Anthony Collins of Bishopstone (Appointed 12th October 2022) David John Hammond (Appointed 27th October 2021) Arnold Marc Lustman (Resigned 23rd August 2022) John d'Auvergne Maycock (Resigned 12th October 2022) Richard David Francis Bagley (Resigned 12th October 2022)

Page 2

The Scriveners' Company Sexcentenary Charity, CIO

Trustees' report (continued) For the year ended 31 July 2022

Objectives and activities (continued)

Methods of appointment or election of Trustees

At every annual general meeting of the Members of the CIO, one third of the Trustees shall retire by rotation being those who have been the longest in office since their last appointment or reappointment. Vacancies arising may be filled by a decision of the Trustees of the Charity. Trustees so appointed shall offer themselves for reelection at the Annual General meeting following their appointment.

Activities undertaken to achieve objectives

The charity makes grants to charitable organisations to fulfil its objectives.

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

Review of activities

In the year ended 31 July 2022, the Charity generated income of £33,552 (2021: £28,613) from donations and investments. In accordance with its policy, the Trustees made grants of £31,725 (2021: £34,800), including £3,000 (2021: £3,000) in accordance with the terms of the Julia Hett 400th Anniversary Fund.

Investment policy and performance

The investments held by the Charity have been managed in accordance with the powers available to the Trustees.

At the 31 July 2022, the investment portfolio showed an unrealised loss of £4,574 (2021: £48,187) and a loss on disposal of investments of £10,367 (2021: £20).

Financial review

Going concern

Due to the continuing support of our donors and the Trustees reserves policy as outlined below and after making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements.

Reserves policy

Reserves are invested to produce income which when added to the annual donations received enables the Trustees to maintain level payments in furtherance of the Charity's objectives. This is subject to the Trustees' policy of maintaining cash reserve with a value equivalent to a minimum one year's charitable donations payable, which is of the order of £30,000 to £34,000 per annum.

In the opinion of the Trustees the charity's assets are available and adequate to fulfil the obligations of the charity.

At the balance sheet date, the charity held reserves of £318,622 (2021: £333,916) of which £32,275 (2021: £35,275) is within designated funds, £25 (2021: £25) is within restricted funds and £286,322 (2021: £298,616) is within general funds.

Page 3

The Scriveners. Company Sexcentenary Charlty. CIO Trustees. report Icontinuedl For the year ended 31 July 2022 structure, governance and management statement of Trustees, responsSbllltles The Trustees are responsible for preparing the Trustees, report and the finanoial slalemenls in accordance with applicable law and United Kingdotn Accounting Standards Iuniled Kingdom Generally Accepted Accounting Practice). The law applicable lo charities in England & Wales requires the Trustees to prepare finaneial statements lor each financial year which give a true and fair view of the state of affairs of the Charity and of ils incoming resources and application of resources, including its income and expenditure, for that peiiod. In preparing Ihese financial statements, the Trustees are required to.. select suitable accounting policies and then apply them consislenlly., observe the methods and piinciples of the Charities SORP IFRS 1021., make judgments and accounting estimates th81 are reasonable and prudent., state whether applicable UK Accounting Standards IFRS 1021 have been followed, subject tts any material departures disclosed and explained in the financial sl8lemenls', prepare the financial statements on the going concern basis unl855 11 is illappropriale lo presume that the Charity will continue in business. The Trustees are responsible for keeping adequate acoounling records that are sufficient to show and explain the Charity's transactions and disclos8 Wlth 1888on8ble accuracy al any lime the financial position of the Charity and enable them lo ensure that the financial statements comply with the Charitie5 Act 2011. the Charity {AGoounls and Reports) Regulations 2008 and the provisions ol the Trust deed. They are responsible for safeguarding the assets ol the Charity and hence for taking ieason8ble steps for the prevention and detection of fraud and other irregularities. Approved by order of the members of the board of Trustees and Signed on their behalf by.. Mark Watson-Gandy KSG Trustee Date.. 12 October 2022 Page 4

The Scriveners' Company Sexcentenary Charity, CIO

Independent examiner's report For the year ended 31 July 2022

Independent examiner's report to the Trustees of The Scriveners' Company Sexcentenary Charity, CIO ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 July 2022.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

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

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

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

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

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

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

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. 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 an Independent examiner's 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 or for this report.

Signed: Dated: 16 December 2022

Stephen Tanner BSc (Econ) FCA

Kreston Reeves LLP London

Page 5

The Scriveners' Company Sexcentenary Charity, CIO

Statement of financial activities For the year ended 31 July 2022

Note
Income from:
Donations
4
Transfer from former Charity
3
Investments
5
Total income
Expenditure on:
Raising funds
6
Charitable activities
Total expenditure
Net (expenditure)/income before net
(losses)/gains on investments
Net (losses)/gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
31 July
2022
£
26,212
-
7,340
33,552
2,075
31,830
33,905
(353)
(14,941)
(15,294)
333,891
(15,294)
318,597
Restricted
funds
31 July
2022
£
-
-
-
-
-
-
-
-
-
-
25
-
25
Total
funds
31 July
2022
£
26,212
-
7,340
33,552
2,075
31,830
33,905
(353)
(14,941)
(15,294)
333,916
(15,294)
318,622
Total
funds
Period ended
31 July
2021
£
28,613
287,565
6,261
322,439
1,844
34,886
36,730
285,709
48,207
333,916
-
333,916
333,916

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

Page 6

The Scriven8rs' Company S8xcèntenary Charlty, CIO Balance sheet As at 31 July 2022 2022 2021 Note Flxed assets Investments 10 299,614 316,070 299,614 316,070 Current assets Oeblors Cash al bank and In hand 3,845 46,538 7,070 41,326 50.383 48,396 Creditors.. amounts falling due within one year 12 131.375 130,5501 Net current assets 19,008 17,846 Total net assets 318,622 333,916 CharTrty funds Reslri¢led funds Unieslricled funds 13 13 25 318,597 25 333,891 Total funds 318,622 333,916 The financial slalemenls were approved and aulhorised for issue by the Trustees and signed on Ih8ir beh8K by,. Mark Watson.Gandy KSG Dale.. 12 October 2022 The notes on pages 8 10 17 form part of these finbncial statements. Page 7

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

1. General information

The Scriveners' Company Sexcentenary Charity is a registered charity (charity number 1188020). The registered office and principal address is HQS Wellington, Temple Stairs, Victoria Embankment, London, WC2R 2PN.

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) and the Charities Act 2011.

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

The Scriveners' Company Sexcentenary Charity, CIO 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.

If the CIO is wound up, the members of the CIO have no liability to contribute to its assets and no personal responsibility for settling its debt and liabilities.

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 donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

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

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

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

All expenditure is inclusive of irrecoverable VAT.

Page 8

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

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 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.

Investments held as fixed assets are shown at cost less provision for impairment.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

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.

2.9 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.

Designated funds comprise unrestricted funds that have been set aside by the Trustees for particular purposes. The aim and use of each designated fund is set out in the notes to the financial statements.

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.

Page 9

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

3. Transfer from former Charity in prior year

The assets and liabilities of The Worshipful Company of Scriveners Sexcentenary Charity Fund (registered charity number 271639) were transferred at 31 July 2020 to the Charity. These assets and liabilities are included within donations of these accounts and are made up of the following:

Investments
Debtors
Cash at bank and in hand
Creditors
2021
£
229,708
1,546
84,211
(27,900)
287,565

4. Income from donations and legacies

Donations
Gift aid
Unrestricted
funds
31 July
2022
£
21,978
4,234
26,212
Total
funds
31 July
2022

£
21,978
4,234
26,212
Total
funds
Period ended
31 July
2021
£
23,323
5,290
28,613

5. Investment income

Dividend income
Investment income
Unrestricted
funds
31 July
2022
£
7,336
4
7,340
Total
funds
31 July
2022

£
7,336
4
7,340
Total
funds
Period ended
31 July
2021
£
6,261
-
6,261

Page 10

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

6. Investment management costs

Unrestricted Total Total
funds funds funds
Period ended
31 July 31 July 31 July
2022 2022 2021
£ £ £
Investment management fees 2,075 2,075 1,844

7. Analysis of expenditure by activities

Grant
funding of Support Total
activities costs funds
31 July 31 July 31 July
2022 2022 2022
£ £ £
Expenditure 31,725 105 31,830
Grant
funding of Support Total
activities costs funds
Period ended Period ended Period ended
31 July 31 July 31 July
2021 2021 2021
£ £ £
Direct costs 34,800 86 34,886
8. Analysis of grants
2022 2021
£ £
Grants to institutions 31,725 34,800

Page 11

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

Breakdown of grants

The Charity has made the following grants to institutions during the period:

Name of institution
City of London School for Girls
City of London School
St Paul's Cathedral Foundation
Stepney All Saints School (formerly Sir John Cass's Foundation School)
Lord Mayor's Appeal
British Ukrainian Aid

LXX Squadron Welfare Fund
HMS Portland Welfare Fund
Sherrifs' and Recorder's Fund
Livery Schools Link Opportunity Fund
City of London Freemen's School
Heraldry Society
College of Arms Trust
Crime & Punishment Play
Royal British Legion
Hon. Chaplain's fund (Chapel of Royal Hospital Chelsea)
United Guilds Service
Society for Italic Handwriting
Corporation of the Sons of the Clergy
Society of Scribes and illuminators
The Master's ad hoc distribution fund (pre alocation)
Hestia
Bloomfield Learning Centre

Bloomfield Learning Centre
The Aldgate Primary School Laptops Appeal
Beckett Pageant
Clapton Common Club
Peter Esslemont prize
Edward Johnston Foundation
2022
£
10,000
5,000
5,000
2,000
2,000
2,000
1,000
1,000
1,000
1,000
500
450
350
250
250
250
200
100
(25)
(200)
(400)
-
-
-
-
-
-
-
-
31,725
2021
£
10,000
5,000
5,000
2,000
2,000
-
-
1,000
1,000
-
500
450
350
-
250
250
(200)
100
-
100
400
1,500
1,500
1,000
1,000
500
500
500
100
34,800

Page 12

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

9. Trustees' remuneration and expenses

During the period, no Trustees received any remuneration or other benefits. Also during the period, no Trustee expenses have been incurred.

10. Fixed asset investments

Valuation
At 1 August 2021
Disposals
Revaluations
Movement in cash
At 31 July 2022
Net book value
At 31 July 2022
At 31 July 2021
11.
Debtors
Due within one year
Other debtors
12.
Creditors: Amounts falling due within one year
Grants accrued
Listed
investments
£
315,061
(31,365)
(4,574)
-
279,122
279,122
315,061
Cash
awaiting
investment
£
1,009
-
-
19,483
20,492
20,492
1,009
2022
£
3,845
3,845
2022
£
31,375
Total
£
316,070
(31,365)
(4,574)
19,483
299,614
299,614
316,070
2021
£
7,070
7,070
2021
£
30,550

Page 13

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

13. Statement of funds

Statement of funds - current year

Unrestricted funds
Designated funds
Julia Hett 400th Anniversary
Fund
Designated Funds
Peter Esslemont Legacy Fund
General funds
Reserves
Total Unrestricted funds
Restricted funds
Festival of St Cecilia
Total of funds
Balance at 1
August 2021
£
18,000
10,000
7,275
35,275
298,616
333,891
25
333,916
Income
£
-
-
-
-
33,552
33,552
-
33,552
Expenditure
£
(3,000)
-
-
(3,000)
(30,905)
(33,905)
-
(33,905)
Gains/
(Losses)
£
-
-
-
-
(14,941)
(14,941)
-
(14,941)
Balance at
31 July 2022
£
15,000
10,000
7,275
32,275
286,322
318,597
25
318,622

Designated Funds

The Julia Hett 400th Anniversary Fund is to be expended by way of a capital and/or income at the rate of £3,000 per annum.

The Trustees have designated £10,000 to be distributed with regards to the Trustees' wishes.

The Peter Esslemont Prize is to fund a calligraphy prize.

General Funds

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

Festival of St Cecilia funds were collected for a charitable donation to Festival of St Cecilia.

Page 14

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

13. Statement of funds (continued)

Statement of funds - prior year

Unrestricted funds
Designated funds
Julia Hett 400th Anniversary Fund
Designated Funds
Peter Esslemont Legacy Fund
General funds
General funds
Total Unrestricted funds
Restricted funds
Festival of St Cecilia
Total of funds
Income
£
21,000
10,000
7,775
38,775
283,639
322,414
25
322,439
Expenditure
£
(3,000)
-
(500)
(3,500)
(33,230)
(36,730)
-
(36,730)
Gains/
(Losses)
£
-
-
-
-
48,207
48,207
-
48,207
Balance at
31 July 2021
£
18,000
10,000
7,275
35,275
298,616
333,891
25
333,916

Page 15

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements For the year ended 31 July 2022

14. Summary of funds

Summary of funds - current year


Designated funds
General funds
Restricted funds
Balance at 1
August 2021
£
35,275
298,616
25
333,916
Income
£
-
33,552
-
33,552
Income
£
38,775
283,639
25
322,439
Expenditure
£
(3,000)
(30,905)
-
(33,905)
Expenditure
£
(3,500)
(33,230)
-
(36,730)
Gains/
(Losses)
£
-
(14,941)
-
(14,941)
Gains/
(Losses)
£
-
48,207
-
48,207
Balance at
31 July 2022
£
32,275
286,322
25
318,622
Balance at
31 July 2021
£
35,275
298,616
25
Summary of funds - prior year
Designated funds
General funds
Restricted funds
333,916

15. Analysis of net assets between funds

Analysis of net assets between funds - current year

Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2022
£
299,614
50,358
(31,375)
318,597
Restricted
funds
2022
£
-
25
-
25
Total
funds
2022
£
299,614
50,383
(31,375)
318,622

Page 16

The Scriveners' Company Sexcentenary Charity, CIO

Notes to the financial statements

For the year ended 31 July 2022

16. Related party transactions

The Worshipful Company of Scriveners received donations totalling £3,227 (2021: £4,445) on behalf of the The Scriveners' Company Sexcentenary Charity CIO (Charity) and in the prior year, the Charity made payments totalling £1,113 to The Worshipful Company of Scriveners.

The Worshipful Company of Scriveners Company transferred £5,823 (2021: £500) to the Charity and made payments totalling £150 on behalf of the Charity within the year.

At the year end, £3,077 (2021: £5,823) was owed from the Worshipful Company of Scriveners to the Charity, this is included in debtors.

Page 17