OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2024-04-05-accounts

The Turner-Kirk Trust Charity Registration No:1195585 Trustees' report and unaudited accounts

For the year ended 5 April 2024

The Turner-Kirk Trust

Legal and administrative information

Trustees Dr P J Turner
Dr E M Kirk
Charity number 1195585
Principal address Stonecross
Trumpington High Street
Cambridge
CB2 9SU
Accountants Evelyn Partners LLP
Accountants
Old Library Chambers
21 Chipper Lane
Salisbury
Wiltshire
SP1 1BG
Independent examiner Julie Mutton FCA
CLA Evelyn Partners Limited
Chartered Accountants
4th foor, Cumberland House
15-17 Cumberland Place
Southampton
Hampshire
SO15 2BG

The Turner-Kirk Trust

Contents

Page
Trustees' report 1 - 4
Independent examiner's report 5
Statement of fnancial activities 6
Balance sheet 7
Notes to the accounts 8 - 11

The Turner-Kirk Trust

Trustees' report for the year ended 5 April 2024

The trustees present their report and accounts for the year ended 5 April 2024.

The Trustees confirm that the Annual Report and financial statements of the charity comply with the current statutory requirements, the requirements of the charity's 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).

Structure, governance and management

Governance

The Turner-Kirk Trust is a Charitable Incorporated Organisation (CIO) governed by the Trustees in accordance with the Constitution which was last updated on the 18 January 2022. The Charity is registered with the Charity Commission of England and Wales, charity number 1195585.

Trustees

The trustees who served during the year were: Dr Patricia Jane Turner

Dr Ewan McKinnon Kirk

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution.

Trustees will make available to each new trustee, a copy of the constitution and any amendments made to it and a copy of the latest annual report and statement of accounts.

Trustees are required to read the guidance given by the Charity Commission relating to trustee duties and responsibilities.

Risk factors

The trustees have reviewed the risks to the charity's assets and income and are satisfied that adequate controls are in place.

Objects and activities

The charity is a family foundation that supports science, technology, engineering, mathematics (STEM), conservation and biodiversity and early childhood development causes in the UK and developing world.

The charity aims to identify and support initiatives in line with the Trust's objectives and to enable projects and research to go ahead where the desired outcome is not necessarily certain. To give 'permission to fail' thereby giving the opportunity to learn. Learning from failures can produce faster results and ultimately generate a greater impact.

Public benefit

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)'.

The Turner-Kirk Trust

Trustees' report for the year ended 5 April 2024

Main activities undertaken to further the charity's purposes for the public benefit

6 grants totaling £266,513 (2023: £157,102) were awarded in the year to charitable institutions within the education sector in line with the charity's objectives. Grants were typically awarded within the range of £5,000 to £120,000.

Achievements, performance and financial review

Main achievements of the charity

Of the projects noted in our report last year, there have been positive results and interesting outcomes overall.

The Trust’s co-founders visited Malawi in early 2024 to assess impacts. Expansion plans included scaling the model to an 80,000-household district in Malawi as well pilot initiatives in Sierra Leone and Senegal. They are also engaging international stakeholders to secure funding, and are working hard to form partnerships with the Government and position the project as a transformative approach to tackling energy access challenges in remote, impoverished communities

The University of Glasgow STEM SPACE team aims to trial the program at scale, demonstrating its potential for national rollout and influencing education policy. Ongoing discussions with the Scottish Government show promise, with next steps including data sharing, detailed proposals, and collaboration on governance and resource allocation. Future plans involve creating a Turner - Kirk Spatial Skills Centre at the University of Glasgow to further the initiative. A national rollout depends on government support, including funding, analytical resources, and advocacy, to track and demonstrate the program's long-term impact on STEM education outcomes.

Raise Your Hands also offers consulting, awareness-building, and networking opportunities, fostering knowledge-sharing among charities. By focusing on small, agile organizations, the initiative addresses pressing issues without the bureaucracy of larger institutions, ensuring maximum impact

The Turner-Kirk Trust

Trustees' report for the year ended 5 April 2024

Three interdisciplinary research teams at Imperial College London were chosen to tackle environmental challenges using mathematical approaches. The projects, united expertise from the Centre for Environmental Policy (CEP), Department of Life Sciences (DoLS), and Department of Mathematics (DoM), address critical conservation issues. These projects highlighted the transformative potential of integrating mathematics with conservation science to address global environmental challenges

Future research aims to expand these insights to other regions and investigate broader impacts on the carbon cycle and fishery management. Two PhD projects have been launched to build on this work, focusing on biological carbon sinks and ocean dynamics modeling. Further discussions with BAS are planned in 2025 to explore next steps and implications of the findings. While the funded portion has concluded, the collaboration will continue to advance understanding of krill ecology, with applications for climate change sensitivity and sustainable fisheries management. The project has also supported career development, with lead researcher Dr. André Ribeiro Amaral securing a lectureship at the University of Southampton. The donation has facilitated significant progress in understanding krill dynamics, with potential impacts on conservation, climate research, and fisheries management.

Financial review

The financial results for the year show an overall deficit of £157,486 (2023: surplus of £14,086) on unrestricted reserves. Income for the charity was £201,000 (2023: £250,000) and expenses, including grants, of £358,486 (2023: £235,914).

Going concern

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. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

The Turner-Kirk Trust

Trustees' report for the year ended 5 April 2024

Reserves policy

The reserves on account for this financial term are £64,204 (2023: £221,690). These reserves are held on account to be accessed readily when a grant has been agreed and is to be made by the Trustees on behalf of the Trust.

All reserves are held as unrestricted funds.

Trustees' responsibilities

The trustees are responsible for preparing the trustees' report and the accounts in accordance with applicable law and regulations.

The law applicable to charities in England and Wales requires the trustees to prepare accounts for each financial year in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable regulations). Under that law the trustees must not approve the accounts 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 of the trustees for that year.

In preparing the accounts, the trustees are required to:

The trustees are responsible for keeping proper accounting records which are sufficient to show and explain the trustees' transactions and disclose with reasonable accuracy at any time the financial position of the charity and which enable them to ensure that the accounts comply with the Charities Act 2011, the relevant Charity (Accounts and Reports) Regulations 2008 and the provisions of the charity's governing document. 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.

Signed on behalf of the board of trustees:

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

Dr E M Kirk Trustee

10/03/2025 Date: ......................

The Turner-Kirk Trust

Independent examiner's report to the trustees of The Turner-Kirk Trust for the year ended 5 April 2024

I report to the trustees on my examination of the accounts of The Turner-Kirk Trust for the year ended 5 April 2024 which comprise the statement of financial activities, the balance sheet and the notes to the accounts, including a summary of significant accounting policies.

Respective responsibilities of trustees and examiner 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:

  1. accounting records were not kept in respect of the charity as required by section 130 of the Act; or 2. the accounts do not accord with those records; or

  2. the accounts do not comply with the applicable requirements concerning the form and content of the 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.

Julie Mutton

Julie Mutton (Mar 10, 2025 14:04 GMT)

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

Julie Mutton FCA

Fellow of the Institute of Chartered Accountants in England & Wales

CLA Evelyn Partners Limited Chartered Accountants 4th floor, Cumberland House 15-17 Cumberland Place Southampton Hampshire SO15 2BG

Date: 10/03/2025

The Turner-Kirk Trust

Statement of financial activities for the year ended 5 April 2024

Unrestricted
funds
2024
Note
£
Income:
Donations
2
201,000
Total income
201,000
Expenditure:
Charitable activities - grants
3
266,513
Charitable activities - support costs
4
91,973
Total expenditure
358,486
Net movement in funds
(157,486)
Total reconciliation of funds:
Total funds brought forward
221,690
Total funds carried forward
64,204
Total
funds
2024
£
201,000
201,000
266,513
91,973
358,486
(157,486)
221,690
64,204
Total
funds
2023
£
250,000
250,000
157,102
78,812
235,914
14,086
207,604
221,690

All income and expenditure derives from continuing activities.

The notes on pages 8 to 11 form part of these accounts.

The Turner-Kirk Trust

Balance sheet as at 5 April 2024

Notes
Current assets
Debtors
7
Cash at bank and in hand
Creditors: amounts falling due within one year
8
Net current assets
Net assets
Charity funds
Unrestricted funds
£
395
69,024
69,419
(5,215)
2024
£
64,204
64,204
64,204
64,204
£
-
225,791
225,791
(4,101)
2023
£
221,690
221,690
221,690
221,690

The accounts were approved by the board, authorised for issue and signed on their behalf by:

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

Dr E M Kirk

Trustee

10/03/2025

Date: ..............................

The notes on pages 8 to 11 form part of these accounts.

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2024

1 Accounting policies

1.1 General information

The Turner-Kirk Trust is a UK charity (No 1195585).

The principal address of the charity is Stonecross, Trumpington High Street, Cambridge, CB2 9SU.

1.2 Basis of preparation

The accounts 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) (effective 1 January 2019).

The accounts have been prepared under the historical cost convention, as modified to include gifts to the Foundation at fair value on the date they were gifted.

The trustees confirm that the charity is a public benefit entity as defined by FRS 102.

The charity's presentational currency is GBP.

1.3 Going concern

The trustees have reviewed the financial position of the charity and consider that the going concern basis of accounting is appropriate. There are no material uncertainties in relation to the going concern status of the charity.

1.4 Income

Donations and gifts are credited to the Statement of financial activities in the period in which the charity becomes entitled to the respective asset, receipt is probable and the value can be measured.

1.5 Expenditure

Expenditure is recognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be recovered and is reported as part of the expenditure to which it relates.

Grants payable are payments made to third parties in furtherance of the charitable objects of the Trust. Grants payable are charged in the year when the offer is made and the recipient has reasonable expectation that they will receive the grant, except in those cases where the offer is conditional. Such grants are recognised as expenditure when the conditions attaching are fulfilled (or when it is probable that conditions will be fulfilled and satisfaction of the conditions is outside the control of the Trustees).

Support costs consist of costs not directly attributable to direct charitable expenditure but which are in respect of the general administration of the charity and overall management of the funds.

1.6 Financial instruments

The charity only has financial assets and 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.

1.7 Pensions

The charity operates a defined contribution pension scheme and the pension charge represents the amounts payable by the charity to the fund in respect of the year.

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2024

1 Accounting policies

(Continued)

1.8 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.

2 Income from donations

2
Income from donations
Donations
3
Grants payable
Grants to institutions - 6 Grants (2023: 3)
Darwin College, University of Cambridge
Imperial College London
Raise Your Hands
Solar Aid
University of Glasgow
Grants under £1,000 (1 grant / 2023: none)
2024
£
201,000
201,000
2024
£
5,263
43,000
23,000
120,000
75,000
250
266,513
2023
£
250,000
250,000
2023
£
-
70,102
15,000
-
72,000
-
157,102

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2024

4
Support costs
Staf costs (note 5)
Events and networking
Legal expenses
Rent
Payroll processing costs
Bank charges
The following costs are considered to be costs of governance:
Accountancy fees
Independent examiner fees
5
Staf costs
Wages and salaries
Social security costs
Contribution to defned contribution pension schemes
2024
£
62,561
13,897
1,283
7,360
666
152
85,919
4,794
1,260
6,054
91,973
2024
£
54,237
5,682
2,642
62,561
2023
£
60,001
3,876
3,093
7,764
756
102
75,592
-
3,220
3,220
78,812
2023
£
51,333
6,082
2,585
60,001

The average number of persons employed during the year was 1 (2023: 1).

No employee received remuneration amounting to more than £60,000 in either year.

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or other benefits during this year or the previous year.

7 Debtors

Debtors
Other debtors 2024
£
395
395
2023
£
-
-

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2024

8
Creditors
Accruals and deferred income
Trade creditors
Other creditors
2024
£
3,804
252
1,159
5,215
2023
£
3,000
144
957
4,101

9 Related parties

The charity received aggregate unconditional donations from trustees of £200,000 (2023: £250,000).