Docusign Envelope ID: C3DB0FD1-4858-452B-8EFC-E0D01348B1FF
REGISTERED CHARITY NUMBER: 1207999
Report of the Trustees and
Unaudited Financial Statements
for the Period 26 April 2024 to 31 January 2025
for
D & L Charitable Trust
Bennett Brooks & Co Ltd Chartered Accountants Suite 4A Apex 33 Victoria Street Altrincham WA14 1AU
Docusign Envelope ID: C3DB0FD1-4858-452B-8EFC-E0D01348B1FF
D & L Charitable Trust
Contents of the Financial Statements for the period 26 April 2024 to 31 January 2025
| Page | |||
|---|---|---|---|
| Reference and Administrative Details | 1 | ||
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 | ||
| Statement of Financial Activities | 5 | ||
| Balance Sheet | 6 | ||
| Notes to the Financial Statements | 7 | to | 8 |
| Detailed Statement of Financial Activities | 9 |
Docusign Envelope ID: C3DB0FD1-4858-452B-8EFC-E0D01348B1FF
D & L Charitable Trust
Reference and Administrative Details for the period 26 April 2024 to 31 January 2025
TRUSTEES Mrs L D Jennings R M Jennings PRINCIPAL ADDRESS 7 Guildford Avenue Blackpool FY2 9BG REGISTERED CHARITY NUMBER 1207999 INDEPENDENT EXAMINER Bennett Brooks & Co Ltd Chartered Accountants Suite 4A Apex 33 Victoria Street Altrincham WA14 1AU
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Docusign Envelope ID: C3DB0FD1-4858-452B-8EFC-E0D01348B1FF
D & L Charitable Trust
Report of the Trustees for the period 26 April 2024 to 31 January 2025
The trustees present their report with the financial statements of the charity for the period 26 April 2024 to 31 January 2025. The trustees have adopted the provisions of 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).
TRUSTEE REVIEW
Previous 12 months summary
The charity received its first donation on 7 May 2024 and received donations totalling £36,250 (Including Gift Aid) from the founders during the year.
Donations totalling £25,419.64 were made to 7 charitable or social enterprise organisations.
Split in Type - Number - Value
o Domestic animals and wildlife - 2 - £19,595.64 o SEN&D - 2 - £4,024.00 o Health - 2 - £1,300.00 o Elderly - 1 - £500.00
Current donations
Regular donations are currently made to 6 charitable or social enterprise organisations, which at the current levels total £24,000.00 over the next 12 months.
Split in Type - Number - Value
o Domestic animals and wildlife - 1 - £18,000.00 o SEN&D - 3 - £4,000.00 o Food bank - 2 - £2,000.00
Future donations into the charity
The founders have indicated that they will make donations totalling £50,000 (Including Gift Aid) at the rate of £10,000 (Plus Gift Aid) each quarter into the charity during each year.
Available funds during the next year
The charity does not make any payments to anyone other than for professional accountancy fees. This means that the majority of the funds received are available for donation to others.
At the end of the year (31 January 2025) the charity held £9,488.96 in the bank account.
If we include the guaranteed future donation from the founders the charity has total funds available during the year commencing 1 February 2025 of just over £59,000.
o £22,000 is currently due to be made in regular donations over the year.
o £37,000 is available for further donations during the year.
Donation strategy
The charity aims to make donations to organisations that provide support to wildlife, domestic animals, the young, the elderly, SEN&D, the homeless, and those in need, primarily within the North West of England, with the intention being that where possible the level of donation made will make an immediate difference to the operation of the organisation.
Typically donations, whether one off or regular, amount to between £500 and £2,000 in the year, and only 1 organisation receives greater than this currently.
o One off donations would typically be £500, £750 or £1,000
o Regular donations would typically be £250 per quarter (£1,000 per year), or £1,000 per half year (£2,000 per year)
Donations will also be made for specific projects when they arise.
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D & L Charitable Trust
Report of the Trustees for the period 26 April 2024 to 31 January 2025
STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document
The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.
Approved by order of the board of trustees on 25 November 2025 and signed on its behalf by:
R M Jennings - Trustee
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Independent Examiner's Report to the Trustees of D & L Charitable Trust
Independent examiner's report to the trustees of D & L Charitable Trust
I report to the charity trustees on my examination of the accounts of D & L Charitable Trust (the Trust) for the period 26 April 2024 to 31 January 2025.
Responsibilities 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 2011 ('the Act').
I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all 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:
-
accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or
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the accounts do not accord with those records; or
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the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.
Carl Urmston ACA Bennett Brooks & Co Ltd Chartered Accountants Suite 4A Apex 33 Victoria Street Altrincham WA14 1AU
25 November 2025
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D & L Charitable Trust
Statement of Financial Activities for the period 26 April 2024 to 31 January 2025
| Unrestricted | |
|---|---|
| fund | |
| Notes | £ |
| INCOME FROM | |
| Donations | 36,250 |
| EXPENDITURE ON | |
| Charitable activities | |
| Kirklees Valley Wildlife | 18,596 |
| Hugo's Small Animal Rescue and Sanctuary | 1,000 |
| Buddy's for Children with Autism | 2,024 |
| Panathlon | 2,000 |
| Whitefield Defibrillator Fund | 750 |
| David Hutton Strictly for Liverpool Women's Hospital | 550 |
| Summerseat Village Christmas Cheer Fund | 500 |
| Governance costs | 1,080 |
| Other | 91 |
| Total | 26,591 |
| NET INCOME | 9,659 |
| TOTAL FUNDS CARRIED FORWARD | 9,659 |
The notes form part of these financial statements
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D & L Charitable Trust
| Balance Sheet | ||
|---|---|---|
| 31 January 2025 | ||
| Unrestricted | ||
| fund | ||
| Notes | £ | |
| CURRENT ASSETS | ||
| Debtors | 3 | 1,250 |
| Cash at bank | 9,489 | |
| CREDITORS | 10,739 | |
| Amounts falling due within one year | 4 | (1,080) |
| NET CURRENT ASSETS | 9,659 | |
| TOTAL ASSETS LESS CURRENT LIABILITIES | 9,659 | |
| NET ASSETS | 9,659 | |
| FUNDS | 5 | |
| Unrestricted funds | 9,659 | |
| TOTAL FUNDS | 9,659 |
The financial statements were approved by the Board of Trustees and authorised for issue on 25 November 2025 and were signed on its behalf by:
R M Jennings - Trustee
The notes form part of these financial statements
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D & L Charitable Trust
Notes to the Financial Statements for the period 26 April 2024 to 31 January 2025
1. ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.
Grants offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.
Governance costs
Governance costs comprise organisational administration and compliance with statutory requirements.
Fund accounting
All of the charities funds are unrestricted funds which the trustees are free to use in accordance with the charity's objectives.
2. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the period ended 31 January 2025.
Trustees' expenses
There were no trustees' expenses paid for the period ended 31 January 2025.
3. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
| Prepayments and accrued income CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR Other creditors |
£ 1,250 £ 1,080 |
|---|---|
4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
5. MOVEMENT IN FUNDS
| Unrestricted funds | Net movement in funds £ |
At 31.1.25 £ |
At 31.1.25 £ |
|---|---|---|---|
| General fund | 9,659 | 9,659 | |
| TOTAL FUNDS | 9,659 | 9,659 |
continued...
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D & L Charitable Trust
Notes to the Financial Statements - continued for the period 26 April 2024 to 31 January 2025
5. MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
| Incoming | Resources | Movement | Movement | |
|---|---|---|---|---|
| resources | expended | in funds | ||
| £ | £ | £ | ||
| Unrestricted funds | ||||
| General fund | 36,250 | (26,591) | 9,659 | |
| TOTAL FUNDS | 36,250 | (26,591) | 9,659 |
6. RELATED PARTY DISCLOSURES
There were no related party transactions for the period ended 31 January 2025.
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Docusign Envelope ID: C3DB0FD1-4858-452B-8EFC-E0D01348B1FF
D & L Charitable Trust
| Detailed Statement of Financial Activities for the period 26 April 2024 to 31 January 2025 INCOME Donations Donations Gift aid Total incoming resources EXPENDITURE Charitable activities Grants to institutions Support costs Other Sundries Governance costs Accountancy and legal fees Total resources expended Net income |
£ 29,000 7,250 36,250 36,250 25,420 91 1,080 26,591 9,659 |
|---|---|
This page does not form part of the statutory financial statements
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