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2025-04-05-accounts

The Turner-Kirk Trust Charity Registration No:1195585

Trustees' report and unaudited accounts

For the year ended 5 April 2025

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 S&W Partners LLP
Accountants
Old Library Chambers
21 Chipper Lane
Salisbury
Wiltshire
SP1 1BG
Independent examiner Julie Mutton FCA
S&W Audit
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 - 12

The Turner-Kirk Trust

Trustees' report for the year ended 5 April 2025

The trustees present their report and accounts for the year ended 5 April 2025.

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 2025

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

3 grants totaling £98,711 (2024: £266,513) were awarded in the year to charitable institutions within the education sector in line with the charity's objectives. Grants are 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 University of Glasgow, STEM space

Launched in 2023, the first two years of the STEM Space project have shown that applying spatial learning to some maths lessons, while teaching the same core curriculum, improves performance in the subject by an average of 20%. The project, led by Professor Quintin Cutts and Dr Jack Parkinson of the University’s School of Computing Science, was tested in 4 Primary classes in 150 schools across six regions. The study also showed similar success in reducing gender and economic deprivation-based gaps in maths skills, and even improved skills in unexpected areas, such as collaboration, creativity, and communication. In March 2025, the Trust made a further Grant of £18,711 to support the extension of Dr Jack Parkinsons’s contract by four months, allowing him to continue the STEM Space project while the University of Glasgow and the Scottish Government discuss its potential for a national rollout to influence education policy.

Future plans involve creating a Turner Kirk Spatial Skills Centre at the University of Glasgow to further the initiative. Based at the University of Glasgow, with Professor Cutts as Director, the Turner Kirk Centre for Spatial Reasoning will work closely with educators, schools, and local authorities to roll out spatial learning to primary pupils more widely across Scotland in classes from P4 to P7. The proposed launch comes amid a concerted push from the Scottish Government and Education Scotland to improve maths learning, teaching and attainment.

Raise Your Hands

In April 2024 a donation of £10,000 was made to this organisation, which provides unrestricted funding and resources to small, impactful charities, enabling them to focus on supporting disadvantaged children across the UK. The initiative connects donors and companies with a carefully curated portfolio of charities, offering unique experiences like Midnight Madness, an overnight puzzle-solving challenge, and the corporate social impact program. This organisation supports charities specialising in areas such as education, mental health, conservation, arts, and family support. 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, thus ensuring maximum impact.

Imperial College, London

In 2023, the Turner Kirk Trust launched the Sprint Challenge in partnership with Imperial College London with a grant of £43,000 to support innovative, cross-disciplinary research addressing conservation challenges through the creative application of mathematics. The Challenge invited researchers from the Centre for Environmental Policy and the Departments of Life Sciences and Mathematics to develop short, six-month projects that might not otherwise attract conventional funding, using a streamlined process designed to minimise administrative burden.administrative burden.

In July 2024, a further grant was awarded to the college of £70,000 to extend this approach, supporting new, collaborative and high-risk research with the potential to deliver transformative solutions to unsolved conservation challenges. Three interdisciplinary teams were selected, drawing on expertise across environmental policy, life sciences and mathematics.

The Turner-Kirk Trust

Trustees' report for the year ended 5 April 2025

The research generated a set of complementary insights into conservation, ecosystems and governance, including agent-based models predicting the widespread adoption of Locally Managed Marine Areas by 2030, the creation of the fi rst fully functional Digital Ecosystem Twin to simulate ecosystem responses to climate change, and a new understanding of how over-harvesting and governance structures shape ecological outcomes.

Financial review

The financial results for the year show an overall surplus of £82,410 (2024: deficit of £157,486) on unrestricted reserves. Income for the charity was £250,000 (2024: £201,000) and expenses, including grants, of £167,590 (2024: £358,486).

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.

Reserves policy

The reserves on account for this financial term are £146,614 (2024: £64,204). 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.

The Turner-Kirk Trust

Trustees' report for the year ended 5 April 2025

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

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

Dr E M Kirk Trustee

28/01/2026 Date: ......................

The Turner-Kirk Trust

Independent examiner's report to the trustees of The Turner-Kirk Trust for the year ended 5 April 2025

I report to the trustees on my examination of the accounts of The Turner-Kirk Trust for the year ended 5 April 2025 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

Since your charity's gross income exceeded £250,000, your examiner must be a member of a body listed in section 145 of the Act. I confirm that I am qualified to undertake the examination because I am a member of the Institute of Chartered Accountants in England and Wales, which is one of the listed bodies.

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

  3. 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 FCA

Fellow of the Institute of Chartered Accountants in England & Wales

S&W Audit Chartered Accountants 4th floor, Cumberland House 15-17 Cumberland Place Southampton Hampshire SO15 2BG

Date: 28/01/2026

The Turner-Kirk Trust

Statement of financial activities for the year ended 5 April 2025

Unrestricted
funds
2025
Note
£
Income:
Donations
2
250,000
Total income
250,000
Expenditure:
Charitable activities - grants
3
98,711
Charitable activities - support costs
4
68,879
Total expenditure
167,590
Net movement in funds
82,410
Total reconciliation of funds:
Total funds brought forward
64,204
Total funds carried forward
146,614
Total
funds
2025
£
250,000
250,000
98,711
68,879
167,590
82,410
64,204
146,614
Total
funds
2024
£
201,000
201,000
266,513
91,973
358,486
(157,486)
221,690
64,204

All income and expenditure derives from continuing activities.

The notes on pages 8 to 12 form part of these accounts.

The Turner-Kirk Trust

Balance sheet as at 5 April 2025

Notes
Fixed assets
Tangible assets
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors: amounts falling due within one year
9
Net current assets
Net assets
Charity funds
Unrestricted funds
£
-
159,084
159,084
(14,067)
2025
£
1,597
145,017
146,614
146,614
146,614
£
395
69,024
69,419
(5,215)
2024
£
-
64,204
64,204
64,204
64,204

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

Dr E M Kirk

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

Dr E M Kirk

Trustee

Date: .............................. 28/01/2026

The notes on pages 8 to 12 form part of these accounts.

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2025

1 Accounting policies

1.1 General information

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.

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.

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2025

1 Accounting policies

(Continued)

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.

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

Donations
3
Grants payable
Grants to institutions - 3 Grants (2024: 6)
Darwin College, University of Cambridge
Imperial College London
Raise Your Hands
Solar Aid
University of Glasgow
Grants under £1,000 (no grants / 2024: 1)
2025
£
250,000
250,000
2025
£
-
70,000
10,000
-
18,711
-
98,711
2024
£
201,000
201,000
2024
£
5,263
43,000
23,000
120,000
75,000
250
266,513

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2025

4
Support costs
Staff costs (note 5)
Events and networking
Legal expenses
Rent
Payroll processing costs
Bank charges
Depreciation
Recruitment agency fees
Sundry expenses
The following costs are considered to be costs of governance:
Accountancy fees
Independent examiner fees
5
Staff costs
Wages and salaries
Social security costs
Contribution to defned contribution pension schemes
2025
£
42,129
11,908
1,692
(68)
416
132
702
4,800
53
61,764
5,792
1,323
7,115
68,879
2025
£
40,895
-
1,234
42,129
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

The average number of persons employed during the year was 1 (2024: 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.

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2025

7
Tangible fxed assets
Computer
equipment
£
Cost or valuation
At 6 April 2024
-
Additions
2,299
At 5 April 2025
2,299
Depreciation
At 6 April 2024
-
Charge for period
(702)
At 5 April 2025
(702)
Net book value
At 5 April 2025
1,597
At 5 April 2024
-
8
Debtors
2025
£
Other debtors
-
-
9
Creditors
2025
£
Accruals and deferred income
9,059
Trade creditors
-
Other creditors
5,008
14,067
Total
£
-
2,299
2,299
-
(702)
(702)
1,597
-
2024
£
395
395
2024
£
3,804
252
1,159
5,215

The Turner-Kirk Trust

Notes to the accounts for the year ended 5 April 2025

10 Related parties

The charity received aggregate unconditional donations from trustees of £250,000 (2024: £200,000).