1 February 2024
The Catherine and Angus Wood Charitable Trust
Accounts for the year ended 5 April 2023
The Catherine and Angus Wood Charitable Trust
Balance Sheet as at 5 April 2023
Assets £ £ Capital Account 2,484,815.59 Income Account 155,230.29 -----------2,640,045.88 Represented by £ £ Cash Brewin Dolphin Capital Account 129,436.88 Brewin Dolphin Income Account 1,552.84 -----------130,989.72 Investments at cost 2,508,924.05 -----------2,639,913.77
The Catherine and Angus Wood Charitable Trust
Income Account for the year ended 5 April 2023
| £ | £ | £ | ||
|---|---|---|---|---|
| Opening Balance | nil | |||
| Receipts | ||||
| Investment income per schedules | ||||
| UK company dividends | 19,265.75 | |||
| UK unit trust dividends | 4,482.99 | |||
| UK unit trust interest | 6,568.73 | |||
| overseas dividends | 1,953.90 | |||
| overseas interest | 4,955.99 | |||
| property fund distributions | 1,198.75 | |||
| deposit interest | 301.75 | |||
| ---------- | 38,727.86 | |||
| Other receipts | ||||
| Residuary income from estate of AJH Wood | 116,727.07 | |||
| ---------- | 116,727.07 | |||
| ---------- | ||||
| 155,454.93 | ||||
| Payments | ||||
| Expenses: | ||||
| Accumulated income | 224.64 | |||
| ---------- | 224.64 | |||
| Distributions: | ||||
| none | - | |||
| ---------- | - | |||
| ---------- | 224.64 | |||
| ---------- | ||||
| Balance of Income held at 5 April | 2023 | 155,230.29 | ||
| ---------- |
The Catherine and Angus Wood Charitable Trust
Capital Cash Account for the year to 5 April 2023
| £ | £ | ||
|---|---|---|---|
| Openeing Balance | nil | ||
| Add cash receipts: | |||
| From Estate of AJH Wood | 790,884.46 | ||
| Proceeds of investment disposals per schedule | 966,822.32 | ||
| Other receipts per schedule | 2,043.82 | ||
| ------------ | 1,759,750.60 | ||
| ------------ | |||
| 1,759,750.60 | |||
| n.b. the Trust also received in specie transfer of Mr | Wood's Brewin Dolphin | ||
| investment porfolio (probate value £1,478,085.64) | |||
| Less cash payments per schedules attached: | |||
| Cost of investment acquisitions per schedule | 1,768,865.92 | ||
| Capital expenses per schedule | 14,993.14 | ||
| Capital distributions per schedule | - | ||
| ------------ | 1,783,859.06 | ||
| ------------ | |||
| Capital Cash balance held at 5 April 2023 | (24,108.46) | ||
| ------------ | |||
| Summary of the Cash balances at 5 April 2023 | |||
| Balance of Income | 155,230.29 | ||
| Capital Cash balance | (24,108.46) | ||
| ------------ | |||
| 131,121.83 | |||
| ------------ | |||
| Summary of Cash and Asset accounts held as | at | 5 April 2023 | |
| Cash Accounts | |||
| Brewin Dolphin Capital Account | 129,436.88 | ||
| Brewin Dolphin Income Account | 1,552.84 | ||
| Dividends not yet received | 132.11 | ||
| ------------ | 131,121.83 | ||
| Investments at cost per schedule | 2,508,924.05 | ||
| [ Market Value 5/4/23 £2,612,274 |
] | ||
| ----------- | |||
| Balance of Capital and Income held as at 5 April 2023 | 2,640,045.88 | ||
| ----------- |
----------2,484,815.59 -----------
Balance of Capital held as at 5 April 2023
The Catherine and Angus Wood Charitable Trust
Schedule of Capital Receipts
| Capital Receipts | £ |
|---|---|
| 07/09/2022 NatWest - cash in leiu of fractional entitlement on consolidation | 1.42 |
| Equalisation payments per schedules | 2,042.40 |
| ----------- | |
| 2,043.82 | |
| ----------- | |
| Schedule of Capital Payments | |
| Capital Expenses | £ |
| 08/07/2022 London Stock Exchange, Legal Entity Identifier fee | 108.00 |
| 10/10/2022 Brewin Dolphin management fee | 4,856.75 |
| 30/11/2022 Accumulation of UBS US Growth Fund equalisation | 1.19 |
| 16/01/2023 Brewin Dolphin management fee | 4,962.46 |
| 30/11/2022 Accumulation of Janus Henderson Abs Rtn Fund equalisation | 87.76 |
| 31/01/2023 Accumulation of Janus Henderson Abs Rtn Fund equalisation | 24.20 |
| 05/04/2023 Brewin Dolphin management fee | 4,952.78 |
| ----------- | |
| 14,993.14 | |
| ----------- | |
| Capital Distributions | £ |
| none | - |
| ----------- | |
| - | |
| ----------- |
Gross Unit Trust Fixed Interest
| Payment Date 30/09/2022 31/10/2022 31/10/2022 30/11/2022 30/11/2022 30/12/2022 30/12/2022 30/12/2022 31/12/2022 |
Holdings 9,998.5100 19,158.2900 34,165.8300 179,742.9580 88,000.0000 82,000.0000 9,998.5100 88,000.0000 10,592.6300 |
Security JUPITER STRAT BOND JUPITER STRAT BOND Z DIS JUPITER CORP BD FD JUPITER CORP BD I DIS JANUS HEND FXD INT JH FXD INT MTHLY INC GQ GBP M&G INVNT FUNDS(3) M&G CORP BD STG I DIS NINETY ONE FD SER DIVSFD INCOME J 2 GBP DIS JUPITER STRAT BOND JUPITER STRAT BOND X GBP DI JUPITER STRAT BOND JUPITER STRAT BOND Z DIS NINETY ONE FD SER DIVSFD INCOME J 2 GBP DIS INVESCO FXD INT INVESCO CORP BD UK Z DIS |
Gross Rate 0.0067 0.0043 0.0062 0.0033 0.0009 0.0050 0.0064 0.0032 0.0346 |
Gross (£) 66.40 80.83 211.73 589.56 74.27 402.46 63.12 280.19 366.09 2,134.65 |
UK tax (£) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Net Interest (£) 66.40 80.83 211.73 589.56 74.27 402.46 63.12 280.19 366.09 2,134.65 |
Equalisation (£) 0.00 0.00 0.00 0.00 182.25 403.69 0.00 0.00 0.00 585.94 |
Tax Rate (%) |
|---|---|---|---|---|---|---|---|---|
| 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
UK Dividends
| Payment Date 31/08/2022 01/09/2022 09/09/2022 12/09/2022 12/09/2022 16/09/2022 16/09/2022 16/09/2022 19/09/2022 22/09/2022 23/09/2022 26/09/2022 28/09/2022 29/09/2022 30/09/2022 06/10/2022 07/10/2022 20/10/2022 21/10/2022 27/10/2022 |
Holdings 10,000 2,350 369 39,000 1,300 370 370 1,124 2,895 2,100 5,500 6,000 1,824 6,300 700 2,909 9,000 2,511 10,000 3,500 |
Security CITY OF LONDON INV ORD GBP0.25 UNILEVER PLC ORD GBP0.031111 BERKELEY GP HLDGS ORD GBP0.054141 LLOYDS BANKING GP ORD GBP0.1 ASTRAZENECA ORD USD0.25 NATWEST GROUP PLC ORD GBP1 NATWEST GROUP PLC ORD GBP1 IMI ORD GBP0.28571428 SHELL PLC ORD EUR0.07 RIO TINTO ORD GBP0.10 BP ORD USD0.25 LEGAL & GENERAL GP ORD GBP0.025 AVIVA ORD GBP0.328947368 HSBC HOLDINGS PLC ORD USD0.50(UK REG) IMPERIAL BRANDS PL GBP0.10 GSK PLC ORD GBP0.3125 JPMORGAN AMER IT ORD GBP0.05 DIAGEO ORD GBP0.28 101/108 JPMORGAN GBL EMERG ORD GBP0.01 LAW DEBENTURE CORP ORD GBP0.05 |
Dividend Rate 0.050000 0.363300 0.212500 0.008000 0.764000 0.168000 0.035000 0.083000 0.215700 2.216300 0.051684 0.054400 0.103000 0.078821 0.212700 0.162500 0.025000 0.468200 0.022000 0.072500 |
UK Tax (£) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Dividends Paid (£) 500.00 853.76 78.41 312.00 993.20 62.16 12.95 93.29 624.45 4,654.23 284.26 326.40 187.87 496.57 148.89 472.71 225.00 1,175.65 220.00 253.75 |
Tax Rate (%) |
|---|---|---|---|---|---|---|
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 |
E. & O. E.
03
Client Code WOOD 1167
Consolidated Tax Voucher | 6 April 2022 to 5 April 2023 04
UK Dividends continued from previous page
| UK Div | idends | continued from previous page | ||||
|---|---|---|---|---|---|---|
| Payment Date 18/11/2022 25/11/2022 30/11/2022 09/12/2022 16/12/2022 19/12/2022 21/12/2022 11/01/2023 12/01/2023 25/01/2023 26/01/2023 27/01/2023 |
Holdings 3,920 6,510 10,000 900 5,500 1,300 3,150 2,500 2,909 10,000 3,500 16,950 |
Security HOWDEN JOINERY GR ORD GBP0.10 EDINBURGH INV TST ORD GBP0.25 CITY OF LONDON INV ORD GBP0.25 UNILEVER PLC ORD GBP0.031111 BP ORD USD0.25 SHELL PLC ORD EUR0.07 BAILLIE GIF JAP TR ORD GBP0.05 NATIONAL GRID ORD GBP0.12431289 GSK PLC ORD GBP0.3125 JPMORGAN GBL EMERG ORD GBP0.01 LAW DEBENTURE CORP ORD GBP0.05 TEMPLTN EMG MKT IN ORD GBP0.05 |
Dividend Rate 0.047000 0.064000 0.050000 0.372200 0.049402 0.206100 0.090000 0.178400 0.137500 0.010000 0.072500 0.020000 |
UK Tax (£) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Dividends Paid (£) 184.24 416.64 500.00 334.98 271.71 267.93 283.50 446.00 399.99 100.00 253.75 339.00 15,773.29 |
Tax Rate (%) |
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 |
Unit Trust Dividends
| 25/01/2023 26/01/2023 27/01/2023 Unit |
10,000 3,500 16,950 Trust |
JPMORGAN GBL EMERG ORD GBP0.01 LAW DEBENTURE CORP ORD GBP0.05 TEMPLTN EMG MKT IN ORD GBP0.05 Dividends |
0.010000 0.072500 0.020000 |
0.00 0.00 0.00 0.00 |
100.00 253.75 339.00 15,773.29 |
0.00 0.00 0.00 |
|
|---|---|---|---|---|---|---|---|
| Payment Date 31/10/2022 31/10/2022 31/10/2022 18/11/2022 30/11/2022 30/11/2022 30/11/2022 30/11/2022 30/11/2022 |
Holdings 34,950.0000 20,847.4050 15,000.0000 62,000.0000 26,300.0000 4,972.4814 32,400.0000 35,500.0000 32,700.0000 |
Security JPMORGAN FUND ICVC JPM US EQ INC C2 GBP NET DI ABRDN OEIC II ABRDN EURP EX UK INC EQ INS BLACKROCK CON EURP BR CONTL EURPN INCM D DIS SCHRODER GBL CITIE GBL CITIES R/EST L DIS BNY MELLON INV FDS BNY MLN ASIAN INC INSTL W D LAZARD INVTMNT FDS LAZARD EMG MKTS A GBP DIS BNY MELLON INV FDS BNY MLN US EQTY INC F DIS TM REDWHEEL FUNDS TM REDWHEEL GBL EQ INC R GB LF GRESHAM HSE EQT GRESHAM HS UK MUL CAP F INC |
Dividend Rate 0.008800 0.001882 0.004084 0.007793 0.014483 0.125674 0.006025 0.004508 0.008205 |
UK Tax (£) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Dividends Paid (£) 307.56 39.23 61.26 483.17 380.91 624.91 195.20 160.03 268.30 2,520.57 |
Equalisation (£) 0.00 0.00 0.00 290.16 0.00 0.00 132.52 76.96 222.16 721.80 |
Tax Rate (%) |
| 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Unit Trust Accumulation Units
| Unit | Trust | Accumulation Units | |||||
|---|---|---|---|---|---|---|---|
| Payment Date 30/11/2022 30/11/2022 |
Holdings 20,065.3362 5,935.0000 |
Security UBS INV FUNDS ICVC UBS US GROWTH C ACC UBS INV FUNDS ICVC UBS US GROWTH C ACC |
Dividend/ Interest Rate 0.000200 0.000000 |
UK Tax (£) 0.00 0.00 0.00 |
Equivalent Dividends/ Interest 4.01 0.00 4.01 |
Equalisation (£) 0.00 1.19 1.19 |
Tax Rate (%) |
| 0.00 0.00 |
Pro ert Income Distribution p y
| Payment Date 03/11/2022 |
Holdings 35,000 |
Security TRITAX BIG BOX REI ORD GBP0.01 |
Gross Rate 0.0168 |
Gross (£) 586.25 586.25 |
UK Tax (£) 0.00 0.00 |
Property Income Distribution (£) 586.25 586.25 |
Tax Rate (%) |
|---|---|---|---|---|---|---|---|
| 0.00 |
Please note equalisation is not shown on the Property Income Distribution schedule and therefore the distribution value may differ from the corresponding credit in the income statement.
Overseas Dividends
| Payment Date 11/08/2022 12/09/2022 01/12/2022 08/12/2022 28/12/2022 28/12/2022 30/12/2022 16/01/2023 |
Holdings 1,900 1,900 210 160 910 800 415 75 |
Security | Gross £35.42 £35.69 $94.50 £76.95 $108.80 £87.70 €110.27 £97.17 $207.64 £172.34 $157.70 £130.31 $22.50 £18.16 £653.74 |
Foreign Tax Deducted |
Exchange Rate N/A N/A $1.2280 $1.2406 €1.1348 $1.2048 $1.2102 $1.2392 |
UK Tax Deducted £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 |
Dividend Paid |
Equalisation £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 £0.00 |
Country of Origin EIRE EIRE UNITED STATES UNITED STATES EIRE EIRE UNITED STATES UNITED STATES |
Dividend Rates |
|
|---|---|---|---|---|---|---|---|---|---|---|---|
| JUPITER AM SERIES JPTR MRN US EQ INC U2 GBP |
£0.00 | £35.42 | £0.0186 | ||||||||
| JUPITER AM SERIES JPTR MRN US EQ INC U2 GBP |
£0.00 | £35.69 | £0.0188 | ||||||||
| VISA INC COM STK USD0.0001 | $14.18 £11.55 |
£65.41 | $0.4500 | ||||||||
| MICROSOFT CORP COM USD0.00000625 |
$16.32 £13.15 |
£74.54 | $0.6800 | ||||||||
| VANGUARD FUNDS PLC FTSE DEVLPD EURP UCITS ETF |
€0.00 | £97.17 | €0.1212 | ||||||||
| VANGUARD FUNDS PLC S&P 500 UCITS ETF USD DIS |
$0.00 | £172.34 | $0.2596 | ||||||||
| INTERCONT EXCHANGE COM USD0.01 |
$23.66 £19.55 |
£110.76 | $0.3800 | ||||||||
| THERMO FISHER SCIE COM USD1 | $3.38 £2.73 |
£15.43 | $0.3000 | ||||||||
| £46.98 | £606.76 |
E. & O. E.
05
Client Code WOOD 1167
Consolidated Tax Voucher | 6 April 2022 to 5 April 2023 06
Overseas Interest
| Payment Date | Holdings | Security | Gross $1,110.66 £975.55 £266.09 $1,164.14 £947.38 $1,105.47 £902.06 £3,091.08 |
Foreign Tax Deducted |
Exchange Rate $1.1385 N/A $1.2288 $1.2255 |
UK Tax Deducted £0.00 £0.00 £0.00 £0.00 £0.00 |
Interest Paid |
Equalisation £0.00 £0.00 £0.00 £0.00 £0.00 |
Country of Origin LUXEMBOURG EIRE EIRE LUXEMBOURG |
Gross Rate |
||
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 14/10/2022 | 8,650 | JUPITER GBL FD(THE JUPITER DYNM BD I USD INC |
$0.00 | £975.55 | $0.1284 | |||||||
| 28/10/2022 | 2,430 | GAM STAR FUND PLC GAM STAR CRED OPPS QZ GBP |
£0.00 | £266.09 | £0.1095 | |||||||
| 08/12/2022 | 970 | MUZINICH FUNDS MZNCH GBL TCTL CRED H S USD |
$0.00 | £947.38 | $1.2001 | |||||||
| 13/01/2023 | 8,650 | JUPITER GBL FD(THE JUPITER DYNM BD I USD INC |
$0.00 | £902.06 | $0.1278 | |||||||
| £0.00 | £3,091.08 |
This schedule has been prepared on a best endeavours basis with respect to the classification of Dividends and Interest, in particular Overseas Dividends and Interest for UK tax purposes. However you should contact your own tax adviser to confirm the tax treatment. Dealing charges (where applicable) from foreign institutions in relation to overseas income payments may not be allowable as a deduction for tax purposes and may be excluded from our tax reports, resulting in a reconciliation discrepancy between the Gross, Tax Deducted and Dividend Paid amounts.
US Reclassification of Income
Please note that distributions are included as notified to us by the custodians at the time of payment. Where your investments include US stocks, it is possible that the payer may later reclassify distributions made to you after their year end, for example dividends may be reclassified as capital or interest. Such reclassification is wholly outside the control of RBC Brewin Dolphin and where reclassification is notified to us after production of this report we reserve the right not to reissue a revised report in respect of them. We will however communicate the reclassification to you by letter. You should note that reclassifications may impact your liability to tax in respect of such distributions.
Please note for some American Depository (ADR) and Global Depository Receipts (GDR), the bank processing the dividend will deduct a charge. These are not shown in this Consolidated Tax Voucher but the Net Amount Received value will be reduced accordingly. In any event, we recommend you contact your tax adviser, to give tax advice specific to your circumstances.
De osit Interest p
| Payment Date 01/08/2022 |
Security GROSS INTEREST TO - 29/07/22 |
Gross (£) 0.00 |
Tax (£) 0.00 |
Interest Paid (£) |
|---|---|---|---|---|
| 0.00 |
Deposit Interest continued from previous page
| Deposi | t Interest continued from previous page |
|||
|---|---|---|---|---|
| Payment Date 27/10/2022 26/01/2023 |
Security GROSS INTEREST TO - 26/10/22 INTEREST RECEIVED GROSS INTEREST OCT TO JAN23 |
Gross (£) 0.00 301.75 301.75 |
Tax (£) 0.00 0.00 0.00 |
Interest Paid (£) |
| 0.00 | ||||
| 301.75 | ||||
| 301.75 |
E. & O. E.
07
Client Code WOOD 1167
Consolidated Tax Voucher | 6 April 2022 to 5 April 2023 08
Consolidated Tax Voucher
Name of Recipient:
THE CATHERINE AND ANGUS WOOD CHARITABLE TRUST
Date of Issue : 15/08/2023 6 April 2022 to 5 April 2023
We certify that the dividend/interest payments specified on the attached schedules were paid or credited by us to the people shown above. We also certify that the payments were received as shown or were less UK Income Tax as shown or that tax was deducted by us and has been or will be paid over by us to HM Revenue & Customs (HMRC), and where applicable, the original tax certificate will, when required, be produced to HMRC.
| Summary on Income Totals Net Unit Trust Fixed Interest Gross Unit Trust Fixed Interest UK Dividends Scrip Dividends Unit Trust Dividends Unit Trust Accumulation Units Unit Trust Reinvested Dividends Property Income Distribution Net UK Fixed Interest Gross UK Fixed Interest Overseas Dividends Overseas Interest Excess Reportable Income - Dividends Excess Reportable Income - Interest Venture Capital Trust Dividends £0.00 £0.00 £301.75 Accrued Interest Received : Accrued Interest Paid : Deposit Interest : |
Gross / Dividends plus Tax 0.00 2,134.65 15,773.29 0.00 2,520.57 4.01 0.00 586.25 0.00 0.00 653.74 3,091.08 0.00 0.00 £24,763.59 0.00 |
UK Income Tax Net Amount Received Equalisation Foreign Tax 0.00 0.00 0.00 0.00 0.00 2,134.65 585.94 0.00 0.00 15,773.29 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,520.57 721.80 0.00 0.00 4.01 1.19 0.00 0.00 0.00 0.00 0.00 0.00 586.25 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 606.76 0.00 46.98 0.00 3,091.08 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 £0.00 £24,716.61 £1,308.93 £46.98 0.00 0.00 0.00 0.00 Important:Please note that this part 1 report covers the period to 27th January 2023 and should be read in conjunction with the part 2 report for the remaining period. Please do not submit your tax return until you have reviewed part 1 & part 2 of this period tax report. |
Equalisation |
|---|---|---|---|
| 0.00 | |||
| 585.94 | |||
| 0.00 | |||
| 0.00 | |||
| 721.80 | |||
| 1.19 | |||
| 0.00 | |||
| 0.00 | |||
| 0.00 | |||
| 0.00 | |||
| 0.00 | |||
| 0.00 | |||
| 0.00 | |||
| 0.00 | |||
| £1,308.93 |
Important: Please note that this part 1 report covers the period to 27th January 2023 and should be read in conjunction with the part 2 report for the remaining period. Please do not submit your tax return until you have reviewed part 1 & part 2 of this period tax report.
Notes:
Capital Gains Tax Disposal Report: If applicable, you will receive a Capital Gains Disposals Report as a separate document.
Commercial Woodland Income: Distributions/allocations arising from the occupation of commercial woodlands which are potentially exempt from income tax may also be included. If so, this income is listed within the Venture Capital Trust dividends section above.
This certificate with schedule(s) should be retained. Your tax office may ask to see it in connection with any claim or tax return made. Credit may be due in respect of overseas tax deducted from certain dividends and/or interest. The information shown on this document is prepared in line with UK legislation to the best of our understanding. Please note you have sole responsibility for the management of your tax affairs including all applicable tax filings and payments and for complying with tax laws and regulations.
Please note that this document was prepared as a general guide only and does not constitute tax or legal advice. While we believe it to be correct at the time of writing, RBC Brewin Dolphin is not a tax adviser and tax law is subject to frequent change. Tax treatment depends on your individual circumstances, therefore you should not rely on this information without seeking professional advice from a qualified tax adviser.
Gross Unit Trust Fixed Interest
For income received in GBP
WOOD 1167 - The Catherine and Angus Wood Charitable Trust - Investment Account
| Payment Date 31/01/2023 31/01/2023 31/01/2023 31/01/2023 03/02/2023 03/02/2023 28/02/2023 28/02/2023 31/03/2023 31/03/2023 31/03/2023 |
Holdings 154,166.0000 120,000.1700 19,158.2900 88,000.0000 144,500.0000 144,500.0000 179,742.9580 88,000.0000 82,000.0000 9,998.5100 88,000.0000 |
Security JANUS HENDERSON FUND MGMT UK LTD JANUS HEND FXD INT MTHLY INC GQ GBP DIS JANUS HENDERSON FUND MGMT UK LTD JANUS HEND FXD INT MTHLY INC GQ GBP DIS JUPITER UNIT TRUST MANAGERS LTD JUPITER CORPORATE BOND I DIS NINETY ONE FUNDS SERIES I DIVERSIFIED INCOME J 2 GBP DIS LEGAL & GENERAL(UNIT TRUST MGRS)LTD LEGAL & GEN GBL INF LKD BD IDX C DIS LEGAL & GENERAL(UNIT TRUST MGRS)LTD LEGAL & GEN GBL INF LKD BD IDX C DIS M&G INVESTMENT FUNDS (3) M&G CORPORATE BOND STERLING I DIS NINETY ONE FUNDS SERIES I DIVERSIFIED INCOME J 2 GBP DIS JUPITER UNIT TRUST MANAGERS LTD JUPITER GLOBAL STRAT BOND X GBP DIS JUPITER UNIT TRUST MANAGERS LTD JUPITER GLOBAL STRAT BOND Z DIS NINETY ONE FUNDS SERIES I DIVERSIFIED INCOME J 2 GBP DIS Total |
Gross Rate 0.0060 0.0032 0.0042 0.0027 0.0110 0.0011 0.0035 0.0024 0.0107 0.0069 0.0035 |
Gross 549.70 0.00 80.81 244.73 1,438.23 0.00 645.28 216.83 878.22 69.02 311.26 4,434.08 |
UK Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Net Interest 549.70 0.00 80.81 244.73 1,438.23 0.00 645.28 216.83 878.22 69.02 311.26 4,434.08 |
Equalisation 0.00 384.24 0.00 0.00 0.00 159.79 0.00 0.00 0.00 0.00 0.00 544.03 |
Tax Rate (%) |
|---|---|---|---|---|---|---|---|---|
| 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Overseas Interest
For income received in GBP
WOOD 1167 - The Catherine and Angus Wood Charitable Trust - Investment Account
| Payment Date 31/01/2023 15/02/2023 |
Holdings 2,430.0000 2,900.0000 |
Security GAM STAR FUND PLC GAM STAR CREDIT OPPORTUNITIES QZ GBP DIS SSGA SPDR ETFS EUROPE I PLC SPDR BLOOMBERG US TIPS UCITS ETF Total |
Currency Gross |
Foreign Tax Deducted |
Exchange Rate |
UK Tax Deducted |
Interest Paid |
Equalisation | Country of Origin |
Gross Rate |
|---|---|---|---|---|---|---|---|---|---|---|
| GBP 252.23 |
0.00 | N/A | 0.00 | 252.23 | 0.00 | Ireland | 0.1038 | |||
| USD GBP 1,937.20 1,612.68 |
0.00 0.00 |
1.2012 | 0.00 | 1,612.68 | 0.00 | Ireland | 0.6680 | |||
| 1,864.91 | 0.00 | 0.00 | 1,864.91 | 0.00 |
E. & O.E.
Client Code C1000011057
03
Consolidated Tax Voucher | 30 January 2023 to 5 April 2023
Client Code C1000011057
04
UK Dividends
For income received in GBP
WOOD 1167 - The Catherine and Angus Wood Charitable Trust - Investment Account
| Payment Date 03/02/2023 24/02/2023 28/02/2023 02/03/2023 21/03/2023 27/03/2023 27/03/2023 29/03/2023 29/03/2023 30/03/2023 31/03/2023 |
Holdings 12,000.0000 3,500.0000 10,000.0000 1,646.0000 900.0000 300.0000 1,300.0000 910.0000 800.0000 35,000.0000 7,060.0000 |
Security VODAFONE GROUP ORD USD0.2095238 EDINBURGH INVESTMENT TRUST ORD GBP0.25 CITY OF LONDON INVESTMENT TRUST ORD GBP0.25 COMPASS GROUP PLC ORD GBP0.1105 UNILEVER PLC ORD GBP0.031111 ASTRAZENECA ORD USD0.25 SHELL PLC ORD EUR0.07 VANGUARD FUNDS PLC FTSE DEVELOPED EUROPE UCITS ETF EUR DIS VANGUARD FUNDS PLC S&P 500 UCITS ETF USD DIS TRITAX BIG BOX REIT PLC ORD GBP0.01 BP ORD USD0.25 Total |
Dividend Rate 0.039592 0.064000 0.050000 0.221000 0.381200 1.628000 0.241100 0.165146 0.285564 0.002250 0.055507 |
UK Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Dividends Paid 475.10 224.00 500.00 363.77 343.08 488.40 313.43 132.11 181.94 78.75 391.88 3,492.46 |
Tax Rate (%) |
|---|---|---|---|---|---|---|
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 | ||||||
| 0.00 |
E. & O.E.
Unit Trust Dividends
For income received in GBP
WOOD 1167 - The Catherine and Angus Wood Charitable Trust - Investment Account
| Payment Date 31/01/2023 31/01/2023 31/01/2023 31/01/2023 28/02/2023 28/02/2023 28/02/2023 28/02/2023 28/02/2023 28/02/2023 |
Holdings 20,847.4050 15,000.0000 7,400.0000 42,350.0000 26,300.0000 32,400.0000 7,650.0000 7,650.0000 32,700.0000 35,500.0000 |
Security ABRDN OEIC II ABRDN EUROPE EX UK INC EQUITY INSTL DIS BLACKROCK FUND MANAGERS LTD BLACKROCK CONTINENTAL EUROPEAN INC D DIS JPMORGAN FUND ICVC JPM US EQUITY INCOME C2 GBP NET DIS JPMORGAN FUND ICVC JPM US EQUITY INCOME C2 GBP NET DIS BNY MELLON INVESTMENT FUNDS BNY MELLON ASIAN INCOME INSTL W DIS BNY MELLON INVESTMENT FUNDS BNY MELLON US EQUITY INCOME FUND F DIS FUNDSMITH EQUITY FUND FUNDSMITH EQUITY FUND I DIS FUNDSMITH EQUITY FUND FUNDSMITH EQUITY FUND I DIS LINK FUND SOLUTIONS LTD GRESHAM HS UK MUL CAP F INC TM REDWHEEL FUNDS TM REDWHEEL GLOBAL EQTY INCOME R GBP DIS Total |
Dividend Rate 0.003098 0.005506 0.004991 0.009900 0.009471 0.010583 0.005301 0.010283 0.010914 0.006233 |
UK Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Dividends Paid 64.59 82.59 0.00 382.34 249.08 342.90 0.00 38.12 356.89 221.27 1,737.78 |
Equalisation 0.00 0.00 36.93 0.00 0.00 0.00 40.55 0.00 0.00 0.00 77.48 |
Tax Rate (%) |
|---|---|---|---|---|---|---|---|
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 | |||||||
| 0.00 |
Unit Trust Accumulation Dividends
For income received in GBP
WOOD 1167 - The Catherine and Angus Wood Charitable Trust - Investment Account
| Payment Date 31/01/2023 31/03/2023 |
Holdings 74,000.0000 3,950.0000 |
Security JANUS HEND INVESTMENT FDS SERIES I JANUS HENDERSON ABSOLUTE RETURN G ACC FIRST SENTIER INVESTORS ICVC STEWART INVRS ASIA PAC LDRS SUST B GBP A Total |
Dividend Rate 0.004072 0.007917 |
UK Tax 0.00 0.00 0.00 |
Equivalent Dividends Paid 213.56 7.07 220.63 |
Equalisation 87.76 24.20 111.96 |
Tax Rate (%) |
|---|---|---|---|---|---|---|---|
| 0.00 | |||||||
| 0.00 |
E. & O.E.
Client Code C1000011057
05
Consolidated Tax Voucher | 30 January 2023 to 5 April 2023
Client Code C1000011057
06
Overseas Dividends
For income received in GBP
WOOD 1167 - The Catherine and Angus Wood Charitable Trust - Investment Account
| Payment Date 14/02/2023 01/03/2023 09/03/2023 09/03/2023 13/03/2023 16/03/2023 31/03/2023 |
Holdings 200.0000 210.0000 450.0000 160.0000 220.0000 340.0000 415.0000 |
Security TEXAS INSTRUMENTS INC COM USD1.00 VISA INC COM STK USD0.0001 'A' KONE OYJ SER'B'NPV MICROSOFT CORP COM USD0.00000625 NOVARTIS AG CHF0.50 (REGD) APPLIED MATERIALS INC COM USD0.01 INTERCONTINENTAL EXCHANGE INC COM USD0.01 |
Currency USD GBP USD GBP EUR GBP USD GBP CHF GBP USD GBP USD GBP Total |
Gross | Foreign Tax Deducted |
Exchange Rate |
UK Tax Deducted |
Dividend Paid |
Equalisation | Country of Origin |
Dividend Rates |
|---|---|---|---|---|---|---|---|---|---|---|---|
| 248.00 206.14 |
37.20 30.92 |
1.2031 | 0.00 | 175.22 | 0.00 | United States |
1.2400 | ||||
| 94.50 75.71 |
14.18 11.36 |
1.2482 | 0.00 | 64.35 | 0.00 | United States |
0.4500 | ||||
| 787.50 689.75 |
275.63 241.42 |
1.1417 | 0.00 | 448.34 | 0.00 | Finland | 1.7500 | ||||
| 108.80 87.66 |
16.32 13.15 |
1.2411 | 0.00 | 74.52 | 0.00 | United States |
0.6800 | ||||
| 704.00 625.39 |
246.40 218.89 |
1.1257 | 0.00 | 406.50 | 0.00 | Switzerland | 3.2000 | ||||
| 88.40 71.93 |
13.26 10.79 |
1.2290 | 0.00 | 61.14 | 0.00 | United States |
0.2600 | ||||
| 174.30 137.73 |
26.15 20.66 |
1.2655 | 0.00 | 117.07 | 0.00 | United States |
0.4200 | ||||
| 1,894.31 | 547.19 | 0.00 | 1,347.14 | 0.00 |
Property Income Distribution
For income received in GBP
WOOD 1167 - The Catherine and Angus Wood Charitable Trust - Investment Account
| Payment Date 30/03/2023 |
Holdings 35,000.0000 |
Security TRITAX BIG BOX REIT PLC ORD GBP0.01 Total |
Gross Rate 0.0175 |
Gross 612.50 612.50 |
UK Tax 0.00 0.00 |
Property Income Distribution 612.50 612.50 |
Equalisation 0.00 0.00 |
Tax Rate (%) |
|---|---|---|---|---|---|---|---|---|
| 0.00 |
E. & O.E.
For income received in GBP
Consolidated Tax Voucher
We certify that the dividend/interest payments specified on the attached schedules were paid or credited by us to the people shown above. We also certify that the payments were received as shown or were less UK Income Tax as shown or that tax was deducted by us and has been or will be paid over by us to HM Revenue & Customs (HMRC), and where applicable, the original tax certificate will, when required, be produced to HMRC. Important: Please do not submit your tax return until you have reviewed part 1 & part 2 of this period report
WOOD 1167 - The Catherine and Angus Wood Charitable Trust
| WOOD 1167 - The Catherine and Angus Wood C Summary on Income Totals Net UK Fixed Interest Net Unit Trust Fixed Interest Net Unit Trust Accumulation Interest Gross UK Fixed Interest Gross Unit Trust Fixed Interest Gross Unit Trust Accumulation Interest Overseas Interest Excess Reportable Income - Interest UK Dividends Unit Trust Dividends Scrip Dividends Unit Trust Accumulation Dividends Unit Trust Reinvested Dividends Overseas Dividends Excess Reportable Income - Dividends Property Income Distribution Total Venture Capital Trust Dividends Accrued Interest Paid Accrued Interest Received Deposit Interest |
haritable Trust Gross / Dividend plus Tax 0.00 0.00 0.00 0.00 4,434.08 0.00 1,864.91 0.00 3,492.46 1,737.78 0.00 220.63 0.00 1,894.31 0.00 612.50 14,256.67 0.00 0.00 0.00 0.00 |
Foreign Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 547.19 0.00 0.00 547.19 0.00 |
UK Income Tax 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 |
Net Amount Received 0.00 0.00 0.00 0.00 4,434.08 0.00 1,864.91 0.00 3,492.46 1,737.78 0.00 220.63 0.00 1,347.14 0.00 612.50 13,709.50 0.00 |
Date of Issue : 22/11/2023 Equalisation |
|---|---|---|---|---|---|
| 0.00 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 544.03 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 77.48 | |||||
| 0.00 | |||||
| 111.96 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 0.00 | |||||
| 733.47 | |||||
| 0.00 | |||||
E. & O.E.
Client Code C1000011057
07
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Independent examlner's report to the trustee5 of the Catherine and Angus Wood Charitable Trust I report to the trustees on my examination of the accounts ofthe Catherine and Angus Wood Charitable Trust Ithe Trust) for the year ended 5th April 2023. Responslbilltles and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 20111'the Act'l. I report in respect of my examination of the Trusys accounts carried out under section 145 of the 2011 Act and in carrying Out my examination I have followed all the applicable Directions given by the Charity Commission under section 14515llbl of the Act. Independent examinerf5 Statement I have completed my examination. I confirm that no material matters have come to my attention in connection with the examlnatlon giving me cause to believe that in any material respect.. accounting records were not kept In respect of the Trust as required by section 130 of the Act,. or 2. the accounts do not accord with those records 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. Signed: A. o. I Name.. Alan Derek Taylor Relevant professional qualification or membership of professional bodies lif anyl- Institute of Financial Accountants (Membership Number 116541 Address: 50-60 Station Road Cambridge CBI 21H Date: 0210212024