Charlty reglstratlon number 209138 (England and Wale$l
WILLIAM BROOKE BENEVOLENT FUND
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

WILLIAM BROOKE BENEVOLENT FUND
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
B Cooper
M R H Brooke
M C Drooke
Charity number
209138
Regisleied offiGe
BioDkY'b Mill
Armitage Bridge
Huddersfield
West Yorkshire
HD4 7NR
Independent examiner
V J Atkinson
BK Plus Limited
52 $1 Johns Lane
Halifax
Wesl Yorkshiie
HX1 2BW
Bankers
Co-operative Bank
42 Victoria Lane
Hudd@rsfi@Id
HDI 2SX
Ralhbone Greenbank Investments
Pnrt nf l ivg.rpool Biiilding
Piei H¥d
Liverpool
L3 1NW

WILLIAM BROOKE BENEVOLENT FUND
CONTENTS
Page
Trusl@@s rèport
Slalement of tru51ees Tesponsibililles
Independent examinerfs report
Statement of financial aclivilies
B8laneè sheet
Notes lo the finanGial statements
6-16

WILLIAM BROOKE BENEVOLENT FUND
TRUSTEES REPORT
FOR THE YEAR ENDED 31 MARCH 2025
The Iruslees presenl their annual report and financial slalemenls for the year ended 31 March 2025.
The financial 5talernenls have been prepared in accordancè wlh the accounting policies set out in note 1 to the
financi31 st31ernents and comply with the charily'a governing docurnent, the Charilic- Act 2011, FRS 102 '7ho
FiiidllLldl Reporting Stan¢Jard appllcabie In tne UK an(J Republic ol Ireiana" an# Ine Chaiilie5 SORP "kn"uun11119
and Reporting by Charities.. Slalernenl ol Recommended Praclice applicable lo charities preparing their accounts in
accordance with the Financial Reporting Standard appllcable in the UK and Republic of Ireland IFRS 1021"
ObjoctlV¢E and activitles
The original objectives ol the Trust were lo apply the income of the lund 'in helping any of the workpeople, of John
Brooke and Sons Limited who needed benevolent help e g. unemployment or old age provision. The original deed
alloyved the Adrninislralois lo apply the lunds lor wider charitable purposes al Iheir discretion and they are applying
funds 10 support Ime North Liqhl Gallery, a cenlre lor encouraqinq Ihe participaiion ana ieacning of heallh
Improvement, crealivily and the arts
We are focusing our aclivilies as follows on..
Creative (Art and Dance Schog1?1.
Helping wlh food poverty
Mental and physical health
Heritage and Mill Preservab'on
bl
tyl
Public benofil
The tru51ees have paid due regard lo guidance issued by the Chaiity Commission in deciding what activities the
charity should undertake.
Achievements and performance
Aclivifies
Thi5 has been a year of consolidation lor our adivities in The North Light Gallery. The Art Schod has 24 pupils. We
continue to SUPPtsrt tho Dancc School in their endeavors includin9 danco competitions taking placg in tho Wlliam
Gaiiery 4 or 5 Ilrnes a year.
Fable House, the school for neuro diverse pupils is now well established. We provide 5UPPOrt ol different kinds to
help Ihern transition as a CIC lo a sustainable enlily during the current governrnenl's allempl lo lirnil the Social Care
budget which will Impact 811 special schools over Ihe ne￿ rew years. vve Shaii be walching with Inlwe51 the Vvhile
Paper due later In the autumn.
We have donated £15.000 lo a Christian mental Health Charily Kintsugi Hope to fund a member ol staff in their new
nslional office In Leeds. Wo have also donalp.d f1fl nnt) tn pnAP (Pènninp r)nrnpqlir. Ahiiqp Partnprshipl who work
dLlOiS Wesl Yorkshire.
We are taking advice from Mssrs Bales We115, Charity Solicitors in London with a view to updating our Charity
Slructure and Trust Deeds.
Financial review
Reserves policy
Our Investment Funds are held lo provide an annual income lo support the work ol the North Light Gallery.

WILLIAM BROOKE BENEVOLENT FUND
TRUSTEES REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Investment Objeclive
The equily market continues lo be frothy. so we are concenlraling on preservation ol Capital rather than short tefm
rformance which means we may underperform in the cu¥renl frenzy and outperform in s future be3¥ markel
Curren¢y
The base currency of Ihe inve51menl portfolio is Slerling.
Investments may be made in non- Slerling assets, bul not exceed 60°A of Ihe lolal investment portfolio value.
Hedgin9 in not permilled.
Credit
The Charity 's cash balances should be deposited with inslrtulions with a minimum rating of ￿ or invested In
diversified money market fund
Deposits should be spread by counterparty, subjeci fo a maximum exp05vre of £200,000 per institution
Bond exposure should be focused on investment glade issuers.
Risk
The Key risk to the long term sustainability of the Fund is inflation and the assets should be Invested to mitigate Ihis
risk over the long term. The Tru¥tees understand Ih?t this Is likely lo rnean that investments will be concentrated in
rnixture of Bonds, UK Equities, Overseas Equities and Cash and or property and thal Capital values will flucluale.
Liquidity
The Chanty aims lo spend aprox 30h of ils assèts pèr annum for ils objectives.
The Charity keeps a minimum of aprox 2% in cash as required lor regular expendrture.
rime Horizon
The Charity is a long lem Fund.
Ethical Policy
During the 17th and 19th centuries a number of Melhodisl and Quaker families such as the Foxs, Rownlrees. and
the Lloyds started businesses which they fell served God by providing work and in some cases good wcyking and
living conditions There were other'negalive. criteria which some ol these Victorian and other early twenlielh century
American entrepreneurs established and that was avoiding investing their money in, for example. arms, alcohol.
gambling and tobacco. Thi5 rnode ol posilive and negative investin9 is a growing field of Investment and Is now
more caiieu Soclally Re5pon5ible Investment ISRII
Iliam Brooke sel up the William Brooke Benevolent Fund wlh three inveslmenls".
$6.000 Oregon Railway
56,000 Chicago and Illinois Railway
$2,000 Wisconsin Central Railway
These inveslmenls provide u5, a5 Trustees. with an exarnple ol the type of stock that we may seek lo invest In
They were fopuard looking, provided a reasonable Income. were considcr¢d of reasonable T15k and there was no
lear ol Investing In loreign rllaikels.

WILLIAM BROOKE BENEVOLENT FUND
TRUSTEES REPORT {CONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
This Charity seeks lo invest in companies that wll cornbine financial relums with suslainabilily, positive ethical and
moral criteria, responsible employment and corporate governance with sensitivity lo the enviionrnent.
We do not invest in any r.nmp3ny whosè mana9am8nl practices are judgcd by lo bc una¢c¢plablo or cxploitativc
or causès undue cnvironrnental damage. Invesliiiviil ib dvoided in any COTnpany. a fflajor part of whose buslne55
activity is gamblin9. supply ol tobacco products, alcoholic drinks, armaments or pornography.
Management, reporting and Monitoring
The Trustees lidve dppointe(J RainL)one Greenbank as Ils Advi50ry" Investment Managers.
Inve51menl Management is delegated lo Mark Brooke (Trusleel and the above inveslrnenl advisors.
Our Investment Managers will provide quarterly valuations, annual lax report, performance analysis and
cornrnentary.
Risk profiles wll be agreed wlh Managers.
Approval and Review
This Investrnent Policy Stalemenl was prepared by Mark Brooke TTuslee.
Effective from April 2016
Reviewed Annually
structure. yovernance and management
The William Brooke 8enevolent Fund is governed and managed according lo the Trust Deed of the Charity dated 9
Auoust 191?
The trustees who served during the year and up lo the date of Signatu￿ of the financial statements were..
B Cooper
M R H Brooke
M C Brooke
We lake conflicts of interest very seriously and try lo act in the charity's best interests. Thg prnpg.rty which is rentad
hy thé ch3rity ig independéntly valued by a local Estate Agent to gn$ur8 thgro is no confliet of interest with John
Brooke & Sons Ltd.
The Iruslees r
port was approved by the Board ofTruslees.
MRHBr
Trustee
oke
Dale".

WILLIAM BROOKE BENEVOLENT FUND
STATEMENT OF TRUSTEES RESPONSIBILITIES
FOR THE YEAR ENDED 31 MARCH 2025
The trustees are responsible lor prep8nng Ihe Truslees Report and the finanaal stalernenls in accordance wilh
applicable law and United Kingdom Ac¢ounting Slandaids (United Kingdom Generally Accepled Accouriling
Practice).
The law applicable lo charities in England and Wales requires the Iruslees lo prepare financial slaternen15 for each
financial year which give a true and fair view ol the slate of affairs ol the chanly and ol Ihe incoming resources and
application of resources of the charity for that year.
In preparing these financial stalemènls, the trustees are required to..
select suitable accounting policies and then apply them consistently..
observe the methods and principles in the Charities SORP",
make judgements and estimates that are reasonable and prudent..
State wh411hgr applicable accountin9 -tonderd3 have been fOll¢￿e￿, subject lo any material departurets disclosed
and explained in the financial slalemenls, and
prepare the Iinancial slalemenls on the going concern basis unless il 15 inappropriale to Pfesume that the charity
11 Continue in operation.
The Iruslees are responsible for keeping suffi¢iènl accounting records Ihal disclose with rèasonable accuracy al any
time the financial position ol Ihe charity and enable Ihpm In p.ngiirg. Ihal th• financial gtatements comply with tha
Charities Act 2011. the Charity (Accounts and Reportsl Regulations 2008 and the prov1510ns of the trust deed. They
are also responsible for safeguarding the assets ol the charity and henr£ lor taking reasonable steps Iof the
prevention and detection of fraud and other irregularities.

WILLIAM BROOKE BENEVOLENT FUND
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF WILLIAM BROOKE BENEVOLENT FUND
I report to Ilie Iiusl¢¥b Qn my examlnaiion ol Ihe flnanclal siaiemenis ol Wlllam Brooke Benevolent Fund {Ih¥
charity) lor the year ended 31 March 2025.
Responsiblllties and basls of report
As the Irualees ol the charity you are i¢spon&ible lor Ilie Vievdltalion ol Ilie fiiiancial slatements in accordanG¢ with
Ihe requiremenis ol tne Lharilies Act 2011,
I report in respecl ol my examination ol Ihe charity's financial slalemenls carried out under section 145 of the
Chariliè% Arl ?n11 In carrying out my examination I have followed the Dirèctions given by the Charity Commission
undcr scelion 14515llbl of the Charities Act 2011.
Independent examiner's statement
Your attention is drawn lo Ihe fact that the charity has prepared the financial slalemenls in accordance with the
relèv)nt version of tho Stat•mont ol Recommondad Practica applicable to charities prèparing thoir financial
statements in accordance with the Financial Reporting Slandaid applicable in the UK and Republic ol Ireland IFRS
1021 In preference to the Accounting and Reporting by Charities. Statement of Recommended Pra¢tice Issued on I
April 2005 which is referred to in the extant regulations but ha5 now been withdrawn. l understand that this has
been done in order for the financial statements lo prwde a true and fair view in aGGordanrx with UK Generally
Accepie¢ Accouniing Practice.
I have completed my examination. I confirm that no rnatters have corne to my attention in conneclien wlh the
9.¥2minatir)n giving rnp raiiqp. In hp.Iipvp. IhAt in Any mAlp.rial rgqpp.r.t'
¢dLLUUTiliiiy i¥ividi Iiut Kvpt l(I l¥by¥GI vl Ili¥ Llidiily CIJ I¥qUII¥LI by >¥ilivi1 130 ul tli¥ Chaiilie5 Act 2011.
the financial statements do not accord with those records., or
the financial statements do not cornply with the applicable requirements concerning the form and content of
financial slalernenls sel out In the Charities (Accounts and Reports) Reoulalions 2008 other Ihan any
requirement that the financial statements give 3 truè and fsir view, which ig not a matter considered as part ol
an independent examinatiorb.
I have no concerns and have come across no other rnallers in connection with the examination lo which attention
should be drawn In ihis report in oraer 10 enable a proper unaersianaing ol tne financial 51arement$ 10 be reached.
V J Atkinson
BK Plus Limited
52 Sl Johns Lane
Halifax
Wesl Yorkshire
HX1 2BW
Dale".
.13. OL*0 bu 20ZS

WILLIAM BROOKE BENEVOLENT FUND
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
Unrestrlcted
funds
2026
Unrestricted
funds
2024
Notes
Income from:
Charitable activities
Other trading aclivities
Investments
65.760
4.138
171.644
51,067
4.830
211.082
Total Income
241,542
266,979
Expenditure on:
Raising funds
Charitable aciivities
7.245
181.093
5.672
133,193
Totsl expenditure
188,338
138,865
Net g8in3111033e3) on investmenis
13
94,027
12GO,G73}
Net incomellexpendlturel
147.231
(140.559
other recognlsed gain5 and losses:
Other losses
15
137,7321
N¢t movement In fund¥
io
147,231
1178,2911
ReGonclllatlon of fund5'.
Fund balances al 1 April 2024
5,227,245
5,405,536
Fund balances at 31 March 2025
5.374,476
5.227.245
The sialemenl of financial aclivili¥b IIILludes all gains and1osse& reGognised iii th¥ yedl. All iiiGume and expenullure
derive from continuing aclivilies.

WILLIAM BROOKE BENEVOLENT FUND
BALANCE SHEET
AS AT 31 MARCH 2025
2025
2024
Notes
Flxed assets
Tangible assets
Investments
1,410
S.271.511
7,049
2,183,053
17
5,272,921
2,190.102
Current assets
Debtors
Cash al bank and in hand
18
9.820
119,112
1,456
3,164,477
128,932
3,165,933
Creditors.. amount5 falllng due wlthln
one year
19
127.3771
1128,7901
Net current assets
101,555
3,037.143
Total assets less current Ilabllltle5
5,374.476
5.227,245
The funds of the charity
Unrestri¢led funds
20
5.374,476
5,227.245
5,374,476
5,227.245
The financial statements were approved by the Iru51ees on ..A..I 1.1 o!L£
Brooke
Trustee

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Charlty Informatlon
William BroDke Benevolent Fund is an unincorporated charity, number 209138, registered in England and
Wales wlh Ihe Charity Commission.
1.1 Basis of preparatlon
The financial slalemenls have been prepared in accordance wlh the Charity's governing document. the
Charit1es Act 2011, FRS 102 "The Financial Reporting Sl3ndard applicable in the UK and Republic ol Ireland"
and the Charities SORP "Accounting and Reporting by Charities. Slalement ol Recornmended Practice
applicable lo charities preparing their accounls in accordance with the Financial Reporting Standard
applicable in the UK and Republi¢ ol Ireland IFRS 1021 The ¢harily is a Public Benefit Enlily a5 defined by
FRS 102.
The charity has taken advantage ol the piovisions in the SORP for charilies not lo prepare a Stat￿nent ol
cash flows.
The financial sialements have departed from ihe Charilies IAccounis and Reports) Regulations 2008 only io
the extent required to provide a Irue and fair view This departure has involved following the Slalemenl ol
Recommended Practice lor charities applying FRS 102 rather Ihan the version ol the Slalemenl of
Recommended PraGtice which is referred lo in the Regulatson5 but whiGh ha5 since been withdrawn.
The finanaal 5talemen15 are prepared in slerfing, whith is the functional cu¥rency ol the chanty. Monetary
arnounts in these financial statements are rounded If) the nearest £.
The financial slalemenls have been prepared under the historical cost convention, Imodified lo Include the
revaluation DI freehold properties and to 5nclude inve51rpenl properties and certain financial instnJnenls at fair
valuel. The pnncipal accounting policies adopted are sel out below.
1.2 Going concern
At the tirne of approving the financial statements, the trustees have a reasonable expectation thal the charity
has adequate resources to continue in operational existence for the foreseeable fulLJre. Thus the trLBtees
conb'nue lo adopt the going concern basis ol accounting in preparing the financial statemenls.
1.3 Charitable fund5
Unreslricled funds are available for use al the discretion of Ihe Iruslees in furtherance of Iheir charitable
objectives
Restricted funds are subject to specific condition5 by donors or grantors as lo how they may be used. The
purposes and uses of the restricted funds are sel out in the notes to the financial 51atemenls.
Endowment funds are subject lo specific conditions by donors that Ihe capital must be maintained by the
charity.
1.4 Income
Income is reco9nised when the charity is legally enlitled to Il after any performance conditions have been mel.
the amounts can be measured reliably, and it is probable that income will be received.
Cash donations are recognised on receipt Other donations are recognised on¢e the charity has been notified
of the donation, unless performance condilion5 require deferral of Ihe arnoLJnl Income tax recoverable In
relation lo donations received under Gift Aid or deeds ol covenant Is recognised al the tirne ol the donation
Legacies are recogni5ed on receipt or otherwise Il the charity has been notified ol an irnpending ¢Yislribution,
the amount Is known, and receipt Is expected. 11 the amount is not known, the legacy is Irealed as a
conlingenl asset.

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS {CONTINUED
FOR THE YEAR ENDED 31 MARCH Z025
Accounting pollcles
Icontlnuedl
1.5 ExpeiidilurE
Expenditure Is recognised once there is a legal or conslruclive obligation lo Ir8nsler economic benefit lo
third party. Il Is probable Ihal a Iransler ol economic benefits will be required in settlement, and the 8mounl of
the obligation can bè measured reliably.
Expenditure Is classified by aclivily. The ¢osls of each activity are made up of the lolal of di[￿1 costs and
shared costs, including support cos15 involved in undertaking each aclivily. Oirecl costs attributable lo a single
activity are allocated directly lo that aclivily. Shared costs which contribute lo more than one activity and
5UPPOrt costs which are not allribulable lo a single aclivily are apportioned between Ih05e activities on a ba51S
con4¥islent with the use of resources. Central staff c05t3 are allotaled on the basis of limc spent. and
depreciation charges are allocated on the portion of the asset's use,
1.6 Tangible flxed assets
Tangible fixed assets ai@ initially rneasured al cost and subsequently neasured al cost or valuation, nel ol
depreciation and any impairment losses.
Depreciation 15 reco9nised so as lo wiile off the cost or valuation of assets less Iheii residual values over their
useful lives on the following bases".
Improvements lo property
Fixtures and fittings
Straight line over 3 years
Slraighl line over 3 years
The gain or loss arising on the disposal of an asset is delemined as the difference behveen the sale Pfoceeds
and the carrying value of the asset. and Is recognised In the statement of financial activiti&s.
1.7 Fixed asset Investments
Fixed asset Investment3 are Initially measured at Iransaction pri¢¢ e¥Gluding IraTrsaction cosls, and are
subsequently measured at lair value al each reporting dale. Changes in fair value are recognised in nel
incomellexpendilurel for the year. Transaction costs are expensed as incurred.
1.8 Impairment of fixed assets
Al each reporting end dale, the charity review5 the carrying amounts of its tangible assets lo determine
whether there is any indication that those assets have suffered an impairment 1055. If any such ind￿allOn
exists, the recoverable amount of the a55el Is estimaled in order lo determine the extenl of the impairment
Ioss1118nyl.
1.9 Cash and cash equivalents
Cash and cash equivalents include cash in hand, dep0511s held al call with banks, other short-lerni liquid
investments with original malurilies ol three months or less, and bank overdrarts. Bank overdrafts are shown
within borrowings in current 113bililies
1.10 Financial instruments
The charity has ele¢led lo apply Ihe provisions ol Section 11 'Basic Financial In51rumenls' and Section 12
'Olher Financial Inslruments Issues, ol FRS 102 to all of ils financial instruments.
Finan¢i21 Instruments are recognised In the charity's balance sheet when the charity becomes party lo the
conlraclual provisions of the Inslwumenl.
Financial 3ssels and Iiabililies are offset, wlh the nel amoun15 presented in the financial statements. when
there Is a legally enforceable right lo sel off the recognised amounts and there Is an Intention to settle or* a net
basis 01 to realise the assel and sellle the liability simultaneously.

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Accountlng pollcles
Icontlnuedl
Basic finoncial rt5sets
Basic financial as5els. which include debtors and cash and bank balances, are initially measured at
Iran5aclion pnce Including IransadioTI C051s and are subsequently carried al amortised cost using the effective
interest fflethtsd unless the arrangement conslilules a fsnancing liansaclion, where the Irans3Ction is
measured at the present value ol Ihe future receipts discounted al a market rale ol interest. Financial as5els
classffied as receivable within one year are nol amortised.
Baslc financial Ilabilitles
Basic financial liabilities, including cred11ors and bank loans are initially recognised al transaction price unless
the arrangement constitutes a financing Iransaclion. vthere the debt Instrurnent 15 measured al the present
value of the future payrnenls discounled al a market fate of inleresl. Financial lJabilibe5 classified as payable
within one year are nol amortised.
Debt instruments are subsequently carried al amortised cost, using the effective inleresl rate method.
Trade creditors are obli9ations to pay for goods or seryices that have beèn acquired In the ordinary course ol
operations from suppliers. Arnounts payable are classified as current liabilities Il payment is due within one
year or less. If nol. Ihey are presented as non-cvrrenl liabilities Trade creditors are rec4gnised initsally at
transaction price and subsequenuy measured at amortised cost using Ihe effectjve intèrest method.
Derecognition of finan¢lal liabillties
Financial liabilibes are dereGO9nised when the ¢harity's contractual obligations expire or are tjischarged or
cancelled.
1.11 Employee Deneflts
The c051 of any unused holiday entitlement is recognised in the pencé in which the employee's services are
received.
Termination benefits are recognised immediately as an expense when the charity is demonstrably committed
to terrninale the employment of an employee or lo provide lerminalion benefits.
Critical accounting estimates and judgements
In the applicatton ol the charty's accounts'ng policie5. the Irusiees are required lo make iudgemenis, eslsrnales
and assumptions about the carrying amount ol assets and liabilitses that are not readily apparent from other
SoUr￿S The estimates and associated as5umplion5 are based on historical experience and other factors Ihal
are considered lo be relevant Adval results may t1iffer from ￿ese estimates
The e5tim8les and underfying assumplions are reviewed on an ongoing basi5. Revisions lo accounting
estimates are recognised in the penod In which the esiimaie is rewsed whefe the revision affects cnly that
period. or in the period ol the revision and future periods vthere the revision affects both current and future
period5.
10-

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Income from eharitabl• artivitles
Unreslrlcted Unrestrlcted
funds
fijnds
2025
2024
Ch3ritabl@ activltlès
The AcadetHy - Dance Studio
The Acaderny - Art Sehool
Other income
31,253
30.126
4.381
30,427
18.798
1.842
65.760
51,067
Ineome from other trading activltl¢s
Unreslrlcted Unr•strlcted
funds
funds
202S
2024
Roorn hire- Wedcjingsl parties
4,138
4,830
Income from Investments
Unrestricted Unrcslricted
funds
funds
2025
2024
Other fixed asset inve51- Fll
Interest receivable
68,097
103.547
68,667
142.415
171.644
211,082
Expendilure on ralslng funds
Unrestricted Unrestrlcled
funds
funds
2025
2024
Investment management
7.245
5,672

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS ICONTINUEDI
FOR THE YEAR ENDED 31 MARCH 2025
Expendlture on charltable acllvllles
Charitable
Attivitffies
2025
Charltable
actlvitles
2024
Direcl costs
Depreciation and Impaiment
Raies ana waier
Insurance
Light an¢J heal
Telephone
Sunanes
Rent
Repairs and maintenance
Cleaning
Proiessional costs
Pur¢hases
Wages. lulors el
Travelling expenses
Charitable donalions
5.63g
J,343
4,909
14.806
3,815
1fj6
72,022
1,870
8,269
t*OQ
19.036
9,803
665
32,600
2.901
4,656
15,731
3,158
1,086
72,020
1,581
6,008
6,881
7,136
177.543
127.813
Grant funding of activiiies (see note 81
2.000
Share of support and governance costs
upport
3,550
3,380
181,093
133,193
Analys15 by fund
Unreslricled funds- general
181.093
133,193
Charitable activity Eo51b IiIGlud¥ Gliaiyes lur rent. insurance, water rale5, gas ano eieciricilv reialinq lo the
prernises being occupied al John Brooke and Son5 Limited ol which M R H Brooke is a dirèr.tnr The ehar9èS
are made on a cornmercial basis, based on the findings of an independent valuer.
Grants payable
Charitable
activities
2024
Granis TO Insiiiuiion5-
Sl David's Church
2,000
12.

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
Support costs allocated to actlvltlès
2025
2024
Governance cosls
3,550
3.380
Analysèd between:
Chanlable activities
3.550
3.380
10 Net movemenl In funds
2025
2024
The nel movement in fijnds Is slated aftei chargingllcreditingl..
Fèe* payable foi Ihe independènt examination of the charitls financial
5talcmcnl=
Deprecialion of owned tangible fixed assets
3.380
5,734
5.639
11
Tru=tees
None of the trustee5 (or any persons connected with theml received any remunerabon or benefits from the
charity during Ihe year
During the year expenses totalling £4.839 have been claimed by one Iwslee lo reimburse them for ￿SIS
incurred on behalf of the charity
12 Employees
The average monthly number of employees dunng the year was..
202S
Number
2024
Nuwnber
Toial
Thare were no employees whose annLtal rernuneralion was more than £60.000
13-

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
13 Galns and 105ses on Inve#tmpnts
Unrostrlcted Unrestrlcted
lunds
funds
202S
2024
Gainslllossesl arisin9 On-
Revaluation ol investments
Sale of investments
60.615
1265,017)
13.6561
94,027
1268,673)
14 Taxation
The tharity is exempt from taxation on its activities because all its in¢om& is applied for charitable pU￿OSes.
1S Oth¢r galns and 105ses
Unrestricted Unrestrlcted
funds
funds
202S
2024
Gainsll105ses) upon..
Foreiqn exchanqe
37.732
16 Tangible fixed assets
Impiovtments Flxtures and
to property
fiitings
Total
Cost
At l April 2024
189.795
419.588
609,383
Al 31 March 2025
189,795
419.588
609,383
Depreciation and Impalmienl
Al 1 April 2024
Depreciation charged in the year
189.795
412.539
5,639
602 2.14
5.639
Al 31 March 2025
189,795
418,178
607.973
Carrying amount
At 31 March 2025
1,410
1,410
At 31 March ?0?4
7.049
7,049
14

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 31 MARCH 2025
17 Fixed asset Inveslments
Llsted
Unllsted
Investments Investments
Total
Cosl or valuatlon
Al 1 April 2024 & 31 March 2025
2,132.803
50,250
2.1B3.053
Carrylng amount
Al 31 March 2025
2.132,803
50,250
2.183,053
Al 31 March 2024
2.132,803
50,250
2.183.053
18 Debtors
2025
2024
Amounts falllng due wlthln one year:
Trade debtors
Olher deDtors
Prepayments and accrued income
1,995
7,46
357
1,113
343
9,820
1.456
19 Creditors- amounts falllng due wlthln one year
2025
2024
Other laxalion and Social secunty
Trade creditors
Accfuals and deferred income
16.1051
1.965
31.517
85,265
23.042
20.483
27,377
128,790
20 Unrestrl¢ted funds
The unre51ricted funds ol the charity cornprise the unexpended balances of donations and 9ran15 which are
not subject lo specific conditions by donors and grantors as to how they may be used These Include
designated lunds wh￿Ch have been sel aside oul ol unrestricted funds by Ihe Iruslees for specific purposes
At 1 Aprll
2024
Incomlng Resources
resources
expended
Galns and At 31 March
losses
2025
General knnds
5,227.245
241,542
1188,3381
94,027
5.374.476
15.

WILLIAM BROOKE BENEVOLENT FUND
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
20 Unrestrlcted funds
Iconllnuedl
Provlous yoar:
At l Aprll
2023
Incomlng
resources
Resourc05
expended
Oalns and Al 31 MafGh
losses
2024
General funds
5,405,S3S
266.979
1138.865)
(306,4051
5,227,245
21
Related party transactlons
The charity was eslablished as a benevolent inslilulion for Ihe Wofkers ol John Brooke and Sons
(Holdings) Limited. and as such has always been managed and administered Irom the same premises
as Ihal company.
The eharily occupies premlses owned by John Brooke and Sons Limited, ol which the Irvslee M R H
Bfooke is a directors. All charges are made on a commercial basis and have been disclosed in the note
below.
The total amounts charged by John Brooke and Son5 Limited in the year were £108.381 12024
£107,560) and the balance oulslanding al the year end was £1.77512024 £781.
16-