The Roly and June Tonge Foundation Annual Report and Financial Statements Year Ended 5 April 2025 harity registration number.. 1196212
The Roly and June Tonge Foundation Annual Report and Flnancial Ststements Year Ended 5 April 2025 Cont¢nt$ Page Charity Reference and Administrative Details Trustee5' Annual Report Independent Auditor's Report Statement of Finanoial Activities Including Income and Expenditure Accounl BalanTr Sheet 10 Statement of Cash Flows 11 Notes to the Financial Statements 12-17
The Roly and June Tonge Foundation Charity Reference and Administrative Details Year Ended 5 April 2025 Charity registration number 1196212 Trustees Mr DJ lthite MrWG Johnson Roglster8d offlce clo Pickering & Butlers LLP 19 Greengate Street Slafford ST16 2LU Audltor Deans Chartered accountants Stalulory auditor Gibson House Hurrtcane Court Hurrtcane Close Stafford ST16 1GZ
The Roly and June Tonge Foundation Trustees. Annual Report Year Ended S April 2025 The Trustees present their report and the audited financial statements of the charty for the period elided 5 April 2025. The Iruslees have adopted the provisions of the Statement of Recommended Practice ISORP} "Accounting and Reporting by Charities" in preparing the annual report and financial statement$ of the Charity. The financial statements have been prepared in accordance with the a¢¢ounling policies sel out in notes lo the accounts and comply with the charity's goveming document, the Charities Act 2011 and Accounting and Reporting by Charities.. Statement of Recommended Practi appli¢able lo charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland published in October 2019. Registered charity number- 1196212 Reglsterod office o Pickering & Butters LLP 19 Greengale Street Slafford ST16 2LU Truste¢$ of the charfty The trustees who have served during the year and since the year end were as follows-. Mr DJ Wthite Mr WG Johnson Oblectlves ond activrtles Charity for support of other charitable and voluntary bodies. The trust has reiVed and continues lo Ceive distributions from the estate of the late Mrs June Tonge. These funds are being distributed to chaiilies in accordance with the latè Mrs June Tonge's Will an¢J letter of wishes. Fund-ralslng Standards Informatlon The charity does not carry out any significant fundraising aclivilies. Publ1¢ benefit statement The Trustees have had regard to the guidance issued by the Charity Commission on public benefit. strate 1¢ R¢ ort Achievements and performance The Trustees consider that in operating the charitable trust durlng the year, they are meeting the objectives and activities referred lo above. As the charity does not cary out fvndraising activities there are no signlfle2nl risks lo the charity's funds. The only potential risk is the lailure of any financial institution where trust funds are held. Steps have been taken to mitigate this risk by investing trust funds across a number of fin8nci81 inslilutions. The Trustees are taking independent financial advice in ¢onneclion with this. Flnancial revlew Ilncluding reserve$ policy) The charity now has cash reserves in excess of £3,840.223 which are believed lo be sufficient funding lo support it5 objectives for the foreseeable future. The Trustees continue to monitor how these funds are to be invested and expended in the future.
The Roly and June Tonge Foundation Trustees, Annual Report Year Endèd S April 2025 Plans for future periods The Trustees are actively inviting applications for funding in accordance with the Foundation's governing document, being the Will of Mrs J A Tonge, and will ¢¢nsider any such applications that are submitted. structuie, governance and management There are, presently, tsvo trustees. Donald John James White, a consultant solicitor. and William George Johnson, a partner solicitor, in the fim) of Pickering & Butlers, Solicitors. The Trustees have determined at thls stage that it is not necessary lo appoint new trustees. The Trustees will meet formalw on a quarterly basis. Any ad hoc discussions in the intervening periods are formally recorded for referen. Trustees, responslbllltlg9 The trustees are responsible for preparing the Trustees, Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Praclicel. The law 8pplic8ble to Gharities in England & WaleslNorthem Ireland requires the trustees to prepare financial statements for each linancial year which give a true and fair view of the slate of affairs of the charity and of the incoming resources and application of reSOurS of the charity for that period. In preparing these financial slalements, the trustees are required to.. select suitable accounting policies and then apply them consistently,, observe the methods and principles in the Charities SORP 2019 {FRS 102},' make judgements and estimates that are reasonable and prudent.. state whether applicable accounting standards have been followed., prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy al any lime the financial position of the charity and enable them to ensure that the financial statements comply with the Charities Act 2011. the Charities {Accounls and Reports) Regulation8 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the Charty and hence for taking reasonable steps for the prevention and detection of fraud and other irregularS1ies, In so far as Ihg Iruslees are aware.. There is no relevant audit information of which the charities auditors are Unawa,. and the trustees have taken all steps that they ought to have taken lo make themselves aware of any relevant audit information and to establish that the auditors are aware that information. statement ol compliance The financial statements have been prepared in accordance with the Statement of ReGornm8nded PractiC8.' Accounting and Reporting by Charities preparing their accounts in accoidance with the Financial Reporting Standard applicable in the UK and Republic of Ireland {FRS 1021 issued in October 2019 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 102} and the Charities Act 2011 and UK Generally Accepted Practice as it applies from l January 2019. Audltors The auditors, Deans, will be proposed for re-appointment 8t the forthcoming Annual Genoral Meeting. Report of the Trustees approved by order of the board of trustees, on !zl.,/2¢LL of the board by.. .and signed on behalf W G Johnson, Trustee
Tho Roly and June Tonge Foundatlon Independent Auditor's Report to the Trustees of Thè Roly and June Tonge Foundatlon Year Ended S April 2025 Opinion We have audited the financial statements ofThe Roly and June Tonge Foundation Ilhe'charity'l for the period ended 5 April 2025 which comprise the Slalemenl of Financial Activities. Balance sheet and Statement of Cash Flows and notes to the financial stalemenls. including significant accounting policies. Thè financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards. including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland {Uniled Kingdom Generally A¢¢epted Accounting PraGlicel. In our opinion the financial slatemenls.. give 8 true and fair view of th8 Stale of the charty's affairs as at 5 April 2025, and of its incomiry resour9 and application of resources. including ts income and expenditure, for the period then ended., have been propeily prepared in accordance wth United Kingdom General Accepted AcLounting pract., and have been prepared in accordan wth the requirements of the Charilvès Act 2011. Basls for opinion We conducted our audit in a¢cordance wrth International Standards on Auditing {UK) IISAS IUKII and applicable law. Our responsibilities under those standards are further described in the auditor responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statemen15 in the UK, including the FRC'S Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion. Concluslons relatlng lo golng ¢on¢em In auditing the financial stalemenl$, we have concluded that the Iruslees, Ltse tsf the going concern basis of accounting in the preparation of the financial statements is appropriate. Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individu811y or colle¢b'vely, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least e1ve months from when the financial slatemerEls are authorised for issue. Our responsibilities and the responslbilities of thé trustees with respect lo going Conrn are described in the relevant sections of this report. Other Informatlon The other information comprises the information included in the trustees, annual report2 other than the financial statements and our auditor's report Ihereon. The trustees are SPonsIble for the other information. Our opinion on the financial statements does not cover the olher information and we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such malerial inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstalemenl in the financial statements themselves. If, based on the work we have pertormed. we ¢on¢lude Ihatthere is a material misstatement of this other inft)rmation, we are required to report that fact. We have nothing to report in this regard. Matters on whlch we are requimd to report by exceptlon We have nothing to report in rèspect of the following matters in relation to which the Charities (Accounts and Reports) Regulaliong 2008 require us to report lo you if. in our opinion.. the information given in the trustees, rewt is inconsL8tent in any material respectwilh the financial slalements., or suffiaenl accounting records have not been kept. or the financial statements are not in agreementwth the accounting Tecords.. or we have not r1Ved all the information and explanations we require for our audit.
The Roly and Junè Tonge Foundation Independent Auditor's Report to the Trustees of The Roly and June Tonge Foundation Year Ended 5 April 2025 Responslbilitles of trustees As explained more fully in the trustees, responsibilities statement setoul on page 5 the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement. whether due to fraud or error. In preparing the financial slatemenls, the trustees are responsible for assessing the charity's ability to continue as a going COnrn, disclosing, as applicable, matters related lo going concern and using the going concern basis of accounting unless the Iruslees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so. Audltor responsibilitles for the audlt of the Ilnanclal statements We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Art and relevanl regulations made or having effect Ihereunder. Our objectives are lo obtain reasonable assurance about whether the financial statements as a whole are free from material mis51atement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, bul is not a guarantee that an audit conducted in acGordanGe with ISAS IUKI will always detect a malerÉal misslatementwhen it exists. Misstatemènts can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to inflLsence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non¥compliance with laws and regulations. We design procedures in line with our responsibilities, outlined abov8, to detect material misslatemenls in respect of irregularities, including fraud. The extent to which our procedures are capable of delettting irregularities, including fraud is detailed below.. Our approach lo identifying and assessing the risks of material misststement in respect of irregularities, induding fraud and non-compliance wlh laws and regulations, was as follows.. -the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilitiÈs and skills to identify or recognise non-complian with applicable Laws and regulations,, - we identified the laws and regulations applicable lo the charity through discussions with trustees, and from our o)mmerual knoedge and experience ofthe charity's operating Sector., - we focused on specific laws and regulations whth we (x)nsidered may have a direct material effect on the finan¢ial slatemerits or the operations of the charity, including the Charity's Act 2011, laxatton legislation, data piolÈct(on, ant bribery, employment, environmental and health and safety legisL4b"on,' we assÈssÈd the extent of Complian wrth the L4ws and regulations identified above through making enquiries of management and inspecting legal correspondence.. - identified laws and regulations were cOmmund within the audit team regularty and the team remained alerl to InStanS of non<ompliance throughout the audit,. and -c(SlerIng the inleTnal controls in place to miligale risk of fraud and norKomplIan with laws and regulations. To address the risk of fraud through management bEas and overrlde of conlrots. we.. - performed anatyltcal procedlsres lo identify any unusual balances, variances or unexpected relationships,. - assessed whelherjudgements and assumptions made in determining the ac¢ounling estimates We indicative of )tenlial bias.. - investigated the rationale behind significant or unusual transactions., and - Specifical tested the controL8 around banking payments. In response to the risk of irregularitles and non-compliatxe with laws and regulations, we deswned pr¢xedures which included, bulwere not limited to.. - agreeing finanaal statement disclosures to underfying supporting dwumentatrjn. - reading thè minutes of meetings of those charged with govemance", - enquiring of management as lo actual and potential liligalion claims,. - reviewing correspondence with HMRC and other revant regulators.
The Roly and June Tonge Foundation Independent Auditor's Report to the Trustees of The Roly and June Tonge Foundalion Year Ended 5 April 2025 There are inherent limitations in our audit procedures descrlbed above. The more removed that laws and regulations ale from financial transact¢ons, the less likely il is that we would become aware of non-compliance. Audthng standards also limit the audit prOdreS required to identify non-compliance with laws and regulations lo enquiry of the directors and other manageffEnt and the inspection of regulatory and legal corresp(den, ifany. aterial misstatements that arise due lo fraud can harder lo detect than those that arise from eor as they mag invofve deliberate ¢on¢ealmenl or collusion. A fvrther description of our Rsponsibilities for the audit of the financial statements is Iated on the Financial Reporting Counal's websf(e atwW.frc.org.kIaud1tors[espQnSlb1lIIles. This description forms part ofour Report of Auditors. Use of our report This report is made solely Its the charity's trustees, as a body. in accordan with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken $0 that we might slate lo the charity's trustees those matters we are required to slate lo them in an auditor's pOrt and for no other purpose. To the fullest extent permilled by law, we do not accept or assume responsibility to anyone other than the charity and the charity's Iruslees as a body, for our audit work, for this report, or for the opinions we have formed. J Hodgkiss Statutory auditor Deans Chartered accountants Gibson House HUrrane Court Hurricane Ck)se stafford ST16 1GZ Dale.. Jo%-
The Roly and June Tonge Foundation Statemont of Flnancial AGtivities Including Income and Expenditure Account Year Endèd 5 Aprll 2025 Unr8slrict8d funds Resliicted funds S April 2025 Total 5 April 2024 Total Income and endowments from: Donations and legacies Investments 125,733 140,870 125,733 140,870 34,322 Total Income and endowments 266,603 266,603 34,322 Expendlture on: Charitable activities 66,665 66,665 11,037 Total expendlture 66,665 86,865 11.037 Net income 199.938 199,938 23,285 Reconclllatlon of funds: Total funds brought fomard 3,836.727 3.836,727 3,813,442 Total funds carrled foTward 11 4,036,665 4.036.665 3,836,727
The Roly and June Tong? Foundation Balance Sheet Year Ended 5 Aprll 2025 5April 2025 5 April 2024 Nole Current assets Debtors Cash al bank and in hand 220,314 3,840,224 4,060,538 103,620 3,749,988 3,853,608 Crèditors: amounts falling due wlthln one yoar 123,8731 {16,8811 Net current a$8ets 4,036,665 3,836,727 Total assets less curr8nt Ilabillties 4,036,66S 3,836,727 Net Assets 4,036,665 3.836.727 Charity Funds Unrestricted funds 11 4,036,665 3,836,727 Total charity funds 11 4,036,665 3,836,727 The financial statements were approved and aulhorised for issue by the Board on ../.a/./a).L¢. Signed on behalf of the board of trustees by.. WG Johnso Trustee The notes on pages 10 to page 17 form part of these financial statements. 10
The Roly and Juno Tongo Foundalion Statement of Cash Flows Perlod Ended 5 Aprll 2025 5 April 2025 5 April 2024 Ngt cash flow from opeiatlng activities 14 50,634 1,215,666 Cash flow from investing activities Interest reiVed 140,870 34,322 Net cash flow from Investlng actlvltles 140,870 34,322 Net increase in cash and cash èquivalents 90.236 1,249,988 Cash and ¢ash equlvalents at slart date 6 April 2024 3,749,988 2,500.000 Cash and cash eqlslvalents at end date 5 Aprll 2025 3,840,224 3,749,988 Cash and cash equlvalents consl8ts of: Cash 81 bank and in hand 3,840,224 3,749,988 Cash and cash equlvalonts at ond date 5 Aprll 202S 3,840,224 3,749,988
The Roly and June Tonge Foundatlon Notes to tho Flnan¢ial Statements Year Ended 5 April 2025 Summary of signlflcant accountlng policies {al General infomiatlon and basls of preparation The Roly and June Tonge Foundation Is a charitable twst in England I Wales. The address of the registered office is given in the charity information on page 3 of these financial stalernenls. The nature of the charity's operations and principal activities are lo support local charitable activities. The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared in accordance with A¢Gounling and Reporting by Charities.. Slalemenl of Recommended Practice applicable lo charities preparing their accounts in a¢coidance with the Financial Reporting Standard applicable in the UK and Republic of Ireland issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 1021, the Charities Act 2011, and UK Generalty Accepted Accounting Practice. The financial slalements are prepared on a going con¢ern basis under the historical cost convention, The financial statements are presented in slerfing which is the functional currency of the charity and rounded lo the nearest £. The signifi'cant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied lo all years presented unless otherwise stated. Ib) Funds Unreslricled funds 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. Ic> Income recoynltlon All incoming resour¢es are included in the Statement of Financial Activities ISOFAI when the charity is legally entitled to the income after ar¢y performance conditions have been mel. the amount Can be measured reliably and it is probable that the income will be received. For donations lo be recognised the charty will have been notified of the amounts and the selllèmenl dale in writing. If there are conditions allached to the donation and this requires a level of performance before entitlement ¢an be obtained then Incorr is deferred until those condilions are fulW met or the fijttilment of those conditions is within the control of the charity and it is probable that they will be fulfilled. For legacies, enlilFement is the earlier of the charity being notified of an impending distribution or the legacy being received. At this point income is recognised. On occasion legacies will be notified to the charity however il is not possible lo measure the amount expected lo be distributed. On these occasions, the legacy is treated as a contingent asset and disclosed. Investment income is earned through holding assets for investment purposes such as shares and property. 11 includes dividends, interest and rent. Inthere it is not practicable to identify investment management costs incurred within a scheme with reasonable accuracy the investment income is reported nel of these costs. 1115 included when the amount can b8 measured reliably. Interest income is rocognised using the effective interest method and dividend 2nd rent income is recognised as the charity's right lo receive payment is established. 12
The Roly and June Tonge Foundation Notas to the Financial Statèments Year Ended 5 April 2025 {d) Expenditure recognltSon All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related lo the category. Expenditure is recognised where there is a legal or constructive obligation lo make payments to third parties, it is probable that the settlement will be required and the amount of the obligation ¢an be measured relÉably. It is categorised under the following headings.. Costs of ralsing ftjnds Expenditure on chaTilable activities Other expenditure representing those items not falling into the categOrS above. Ircoverable VAT is charged as an expense against the activity for which expenditure arose. 1¢) Support Costs allocatlon Support costs are those that assist the work of the charity bul do not directly Tepresent charitable activities and include office costs, governan¢e ¢osts, administrative payroll costs. They are incurTed directly in support of expenditure on the objects of the charity and include project management carried out at Headquarters. Where support costs cannot be directly attributed lo particular headings they have been allocated to cost of raising funds and expenditure on ¢harit8ble activities on a basis consislenl with use of the resources. The analysis of these costs is included in note 5, {fj Debtors and credltors re¢elvable I payable wlthln one yoar Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure. {hl Golng eoncorn The financial statements have been prepared on a going concem basis as the trustees believe that no material uncertainties exist. The trustees have ¢onsidered the level of funds held and the expected level of income and expenditure for 12 months from aulhorising these financial slatemenls. The budgeted income and expenditure Is suffl¢lenl with the level of reseThes for the charity to be able to continue as going concern. In¢omo from donations and lega¢i•s 5 April 2025 5 April 2024 Legacies 125,733 125.733 All legacies were attributable io unreslricled funds. 13
The Roly and June Tonge Foundatlon Notes to Ihe Financial Statements Year Ended 5 April 2025 Income from Inve8tmenl$ 5 April 2025 5 April 2024 Interest- deposits 140,870 34,322 140,870 34,322 All investment income was attributable lo unrestrtcted funds. Analysis of expendlturg on ¢haritable actÈvitie8 Charitable activities 5 April 2025 Charitable activities Total Support costs Donations 19,865 46,800 19,865 46,800 66,665 66,665 Charitable activities 5 April 2024 Charitable activities Tola Support costs 11,037 11.037 11,037 11.037 Allocatlon of support eo$ts Support Cost 5 April 2025 Charitable activities Total Govemance Bank Charges 19,739 126 19,865 19.739 126 19.865 Support ¢o$t 5 Aprll 2024 Charitable activitie5 Total Governance Bank charges 11,025 12 11,037 11.025 12 11.037 14
Tho Roly and June Tonge Foundation Notes to the Financial Statements Year Ended B April 2025 Governance costs 5 April 2025 5 April 2024 Auditor's remuneration- Audit Auditor's remuneration - Accountancy ProfesSn81 fees 5,202 948 13,589 5,991 900 4,134 19,739 11,025 Trustoes. and key management personnel rgmunoratlon and expenses The trustees neither received nor waDied any remuneration during the year12024.' £Nil}. The total amount of employee benefits received by key mana9emenl personnel is £Nil12024 - £Nill. The trustees did not have any expenses reimbursed during the year12024- £Nil}. Debtors 5 Aprll 2025 S April 2024 Other debtors Prepayments and accrued income 88.232 132,082 62,500 41,120 220,314 103.620 Credltors: amounts falling dug wlthln ong year 5 April 2025 5 April 2024 A¢¢ruals and deferred income 23,873 16,881 23,873 16,881 10 Contlngent assets A residual legacy has been left to the charity amounting to 250A of the final estsle of Mrs J A Tonge. One interim payment has been received against this legacy and recognised as income during the perlod. Further amounts are due lo be Teceived,. however, the timing and amount of these receipts remain uncertain at the reporting date, as the estate has not yet been fully finalised. Receipt of this balance is considered probable bul eannol be reliably measured at this time. 15
The Roly and June Tonge Foundation Notes to the Financial Statements Year Ended 5 April 2025 11 Fund reconclllatlon Unrestrlcted funds Balance at 6 April 2024 Gains I {losses} Balants al 5 April 2025 Income Expenditure Transfers Unrestricted 3,836,727 266.603 {66,665} 4.036,665 3,836,727 266,603 166,665) 4,036,665 Fund reconclllatlon - continued Balance at 18July 2023 Gains I {lossesl Balance at 5 April 2024 Income Expenditure Transfers Unrestricted 3,813,442 34,322 111.037) 3,836,727 3,813,442 34.322 111,037} 3.836.727 12 Fund descrlptions a) Unrestricted funds Fund reNIed for general use by the charity with no restrrctions in place. 13 Analysls of nèt assets between funds All net assets are held as unrestricted funds. 14 Reconclllatlon of ngt Income to net cash flow from operallng actlvltle$ S April 2025 5 April 2024 Net income for period 199,938 23,285 Interest receivable Decreaselllncreasel in debtors IncreasellDecreasel in creditors (140.870) (116,694) 6,992 134.3221 1,215,678 11,025 Net cash flow from operating activities 150.6341 1,215,866 16
The Roly and June Tonge Foundation Notes to the Financial Statements Year Ended S April 2025 15 Related party transactions Of the Iruslèes onè is a currènt partner, and the olher a former partner and ongoing consultant to Pickering & Bulleis LLP, a related paily that provides PTofessional serviGes lo the charity. During the year, professional fees of £13,589 were accrued for services provided by Piokering & Bulleis LLP12024: £4,134>, all of which were provided al market rates determined lo be on an arm's length basis. As al the year-end, £17,723 wag owed lo Pickering & Butters LLP {2024'. £4,134). Piekerino & Butlers LLP held funds of the charity on an inteiesl-beaiing general client account lolalling £3,231,947 al the PEriod-end 12024.. £3,239,988), an arrangement from which the firm derives no benefit. The Iruslees are also the executors of the estate of Mrs. J A Tonge. During the year, the estate paid legacy in¢ome of £100,OQO lo the charity 12024.. £1,250,000}. These payrnenls were made in accordance with the terms of the will of Mrs. J A Tonge. No amounts were outslgnding from the estate as at the year-end {2024.' £nil). The Iruslees confimi that they received no personal benefit or fees for acting as exe¢ulor8 and that the charity's enlillement was not influenced by their n)le as trustees. 17