The Beacon Lodge Charitable Trust (knmited by Guarantee) Unaudited Financial Statements for the year ended 31 March 2025 Company no: (KJ331685 Charity no: 214402
The Beacon Lodge Charitable Trust Trustees, Report For the year ended 31 March 2025 The Trustees present their report and the unaudlled flnancial ststements for the year ended 31 March 2025. The financial Statements have been prepared in accordance with the a¢counting policiè$ Set out in the notes and comply with the charws govemin8 document. the CharTties Act 2011, the Companies Act 2Ct)6 and Accounting and Reporting by Charities= Statement of Recommended Practi appltcable to chorlt5e5 preparing accounts in Jccordance wlth the Flnanclal Reportin8 Standard applicable In the UK and Republic of Ireland IFAS1021 effettfve l January 2019. Objertlves and Actlvltles The object of the ¢hartty Is to promote the welfare and 5UPPOrt of chIldn and parents In the UK by Supporting and as5i51in8 those In need. thelr tsmlfy. and carers Promotin8 the5r health: and Advancin8 thelT educatlon Ihe Charity fulflls these oblects by applwng the Income frorn Investments to support other 81stered ch•riti•s workin8 in the same field throu8h 8rant 8Nln8. The Trustees take d(te consideration of the publSc benellt 8uldance1ssued by the Charlty Commlsslon when awardin8 grants and plannlng future actlvitles Achlevements and performance The charlty awarded grants and donations totalllng £62.578 to the followlng thèrltle5: Grants Chlldren & Famlly Empowerment Foundation Croydorn Refuge Day Cenire EvprÉrppn Plxy A*srtrlHtinn HelplnB Disabilities Trust Made WSth Care Shlnln8 Stars London The Communlty Hub Thelrvolce TOV Turnlng CorneT5 Wave WeAre Famity Oon•tlpn5 2.51X) The Fellx Project i%.Mn 4.428 5,770 2.5CQ 2025 Totsl 4778 ,000 2024 Total 43m5 10,000
The Beacon Lodge Charitable Trust Trustees, Report For the year ended 31 March 2025 Financial Review At 31 March 2025 the Twst had totsl unrestrlrted funds of £6.698,72812024- £6,564,8311. At 31 March 2025 the investment portfollo was valued at £6,307,30612024= £6,360.6481. The trnstees. pollcy Is to hold sufficient free reserve5, bein8 unrestrlcted fvnd5 not tled up In investments, to enable theTrust to continue for at least 12 months without having to liquldate investments in the event of a sudden reduction in income. At 31 March 2025 the charlty had free reserves of £291.422. This exceeded the de51red level of £ISO.ffjO by £141,422. Thls excèss ar05e, In part, from a lack of suitable grant applicatlons In 2023124 and 2024125, whlch saw 8Tants and donatlons awarded redu. with a resultant Increase In available funds. The tnjstees contlnue to take steps to ailvertise the availablllty of grant ful5 more wldely and are proartSvely seeking tefttial reclplents wbth the alm of brtn8ln8 Ihe eNe$ withln the deslred level overthe next two years. Structure, governance and management The tharlty is constltuted as a company. limlted by guarantee. 4nd15 8ovemed by the provlslons of its memorandum and articles of assodatlon. The day-to-day operations are managed by the Trustees, who are the dlrectors under Company Law. The trustees are supported by the seNi¢es of a part tlme freelance admlnlstrator. The charity has no pold employees. New Trustees are appolnted by the exLstlng Trustees. All Tnjstees are encouraged to undertake tr•Snli)8 Indivldudlly Iri LvySL> r¥leviini to thelr role as charlty irustee5. Reference and admlnlstratlve detalls The Beacon Lod8e Charitable Trust is registed In Erygland and Wales as a company Ilmlted by guarantee Ino: W3315} and a reg15tereil charity Ino: 2144021. The reglstered address of the chadty is E8ale L 80 St Albans Road, Watford, Hertfordshire, WD17 IDL. The operational address 1$ 85 Great Portland Stree( Flrst Floor, London, WIW 7LT. The charlty Trust$, who arè dirqrtorg und•r ¢ompany law, who served in the y¢gr ond up to the de of this report were: Mrs S Atkinson Iresl8ned 16 Novemb¢r 20241 Ms A 8easley Mrj Cass Mrs K Dhadda Ms A Fincharn Ms C KavanaAh lappolnted 16 November 20241 Miss Z Kwaw-swanry Ms D Lan8don-Oavies Ms H Nleo1•s Ms J Roberts
The Beacon Lodge Charltable Trust Trustees, Report Forthe year ended 31 March 2025 Refereno and admlnlstratlve detsils (continued) Honorary offir$ as at 31 March 2025 Chalr Ms J Roberts Vice-chalrs Ms A Fincham. Mtss Z Kwaw-swanry Treasurer Ms H Nicolas Statement of Trustees, Responsibilltles In the preparation of flnanclal statements The Trustees, who are also dlrectors forthe purposes of company lawl are re5ponslble for preparln the Tru5tees' Report and the financial ststements in accordance with applicable law and Unlted Kln8dom A¢countln8 Standards (UK GeneTrlly Accepled Accountlng Practicel Charlty and company law requlré the Trustees to preparefinanclal stat•mpnts whlrh a truts and fair view of the state of affairs of the tharitable company and of its incomlng $oUrCes and appllcation of resources, Including income and expenditure, for the periTrJ. In preparlng these financlal stat•m•nls, th• Trust4•5 ar• r•qulr•d to Select su6tsble iccountSng pollcles, obseNln8the method5 and prlndples set out In the Charltles SORP, and apply them conslstently Make ludoements and estimates that are reasonable and prudent stsie whether appllcable accountlnB standards have been followed sublertto any materfal departures disclosed and explained In the financial Statements; and Pi•par• flnancial statements a 8oln8 coneorn basls unles> h Is Inapproprfote to J>>ume that the company wlll continue on ihat basls The Trustee5 ore ruponslble for keeyiiix yiuyer a¥tILlI1¥ rewiljs whlch dlsclose wlth reasonable accuracy at anv tSme the financial posltlon of the charltable company and to enablp. it tn p.nsi*rp that the flnanclal statements comply wlth the Companies Art 2ChJ6. They are alsp responslble for Safeguardi the asseis of the charitable company and hen tor taklng reasonable steps forthe prgventlon and dètertion of fraud and oth•r irr•8ular1ts. Th15 report has been prepared in accordan with the provi51on5 appllcable to companles entStled to exemptions underthe small companie5, re8ln)t. This report was approved by the Trustees on 14 June 2025 and signed on thelr behalf bv J Robw Chair H Nicolas Treasurer 31Page
The Beacon Lodge CharFtable Trust Independent Examinerfs Report For the year ended 31 March 2025 I report to the trtsstees on my examination of the accounts of The Beacon Lage Charitable Trust (Company no: 00331685 and charity no.. 2144021 forthe year ended 31 March 2025 as Set out on paBes 5 to 10. Respon51b115tles and basls of report As the charivs trustees land a590 its dlrectors forthe purposes of company lawl you are responsible for the preparation of the accounts in accordance with the quIrernents of the Companies Act 2006 I'the 2006 Art'l. Havi Satisfied myself that the accounts of the Company ?re not required to be audited under Part 16 of the 2006 Act and are eligible for Independent examlnatlon. I reptsrt in respect of mv exarnination of your charlvs accounts as carried out under section 14S of the Charftles Art 2011 I'the 2011 ACVI. In carryln8 Out my examination I hwe followed the Directlons Blven by the Charlty Commlsslon under 5ectlon 145151 Ibl ol the 2011 Art. Independent emamlnerfs stat•ment I have completed my examinatlon. I conflrm that no materlal matters have come to my attentlon In Luriri¥LLluii wlih rny examlnation gfvlng me cause tg belleve In any material respect.. accountlng records We ntx kept in respect of the charfty as requlred by section 386 of the 2006 Acl. or Ihe accounrs do not accord wRh those records,. or th• accounts do not comply wlth th• ac¢ountlng requlroments of sertlon 396 of the 2CQ6 Act other than any requirement that the accounts Bive a 'true and f¥lrvlew which Is not matter consldered as part of an independent examlnation: or the accounts have not ljeen prepared In accordance wlth the methods and prln¢lples of the Stat•m•nt of Rotommended Pr)¢tl¢e for occountlng ond reportin8 ¢harbties •ppllcable to charltles preparlng their accounts In accordance whh the Flnanclal Reportln8 Slandard appllcable in the UK and Republit of Ireland IFRS 102). I have no Concern and have come •crosJ no other m•tters in connection wlth tl)e exdtTiliidLluii lu which attention Should be drawn In thL4 report in order to enable a proper understandSng of thp. accounts lo be aChed. Nico18 Anderson FaE Dated-17June 2025 189 8aldwlns Lane Croxley Gr@Èn Rlckmansworth Hertfordshlre WD3 3LL
The Beacon Lodge Charitable Trust Statement of Financial Activities (incorporating an income and expenditure account} For the year ended 31 March 2025 Unreslrfcted Unrestrfrt•d Total Funds Totsl Funds 2025 2024 note Income from: Investments IFJ).825 176,017 Total Incorne 160,825 176,017 Expendlture on.. Grants and donations Investment mana8erfees Office and administratlve costs Independent examlner fees 162,5781 136,3031 19,7351 153,0951 135,1371 18,2531 11,o()Ji Total Expendre 1109.7161 197.4251 Net i*inslllosses1 on Investments 1172121 349,331 Net Incomell•Mpendlturel and movement on funds for the year 33m7 427,863 Funds brought forward 6,564,831 6,136,968 Punds c•rrled forward 598,728 6,564,831 The notes on paRes 7 10 10 form part of these finandal ststements
The Beacon Lodge Charitable Trust Balance Sheet As at 31 March 2025 company number: 00331685 2025 2024 note FLYED ASSErs Investments 6.307,306 6,3&J,648 CURRENT ASSErs Debtor5 Cash at bank and In hand 42.969 273,939 46.283 168,089 214 372 CREDITORS Amounts falllng due wbihln one year 125,4861 110,1891 291,422 2U4,lYJ 6,598,728 6,564.831 FUNDS OF THE CHARITY Unrestrlcted 8enerdl fvnd5 6,598,728 6,564.831 The notes on pages 7 to 10 forni part of thesé flnandal %tAt•mpnts Forthe year ended 31 March 2025 the company was entiiled to exemptlon from audlt under sectlon 477 of the Conipdiiles ALI 2(Q6 r¥t411ii¥ tu small Lompanle5 and tts members have noi requlreil the company to tsbtaln an ai1rf nf Its fina1?1 stat•nènts forthe yoar In qu•stlon In accordon wlth sectlon 476. Tlie T¥ustee5 acknowleil8e thelr responsibiinies for complyln8 wilh the reqU1ments of the Act wlth rpsp•rt tn Arroiinllne records and the pr•paratlon o+ flnanclal statamonts. The flnanclal 5tstements have been prepareil In accordance with the provlslons appllcable to companles sublecr to the small companles, regirne. The flnancial statements on pages 5 to 10 were approved bythe Trnstees and authorised for issue on 14 Ivne 2025 and are si8ned on its behalf by: J Robèrts Chair H Nl¢olas Treasurer 61Pa8e
The Beacon Lodge Charitable Trust Notes to the Unaudited Financial Statements For the year ended 31 March 2025 Ststement of A¢UnnI por5 Basls of Accountln8 The financial statements have been prepared utxler the historical cost convention, modified by the revaluation of investments, and in accordance wtth the Companles Act 2CQ6. The flnanclal statements have been prepared in accordance wlth thè Statement of Ylecommended Practice: AccountSng and Reporting by Charttles preparin8 thelr accounts In a¢WrdaD with the Flnanclal Reportin8 Standard applicable In the UK and Republi¢ of Ireland IFRS 1021 leffectlve I january 20191 and the Charltles Act 201L The Charlty constitutes a publlc benefit entrty as defined by FRS 102. Golng Conc•rn The Trustees have revlewed the Income and expendfture requirements forthe charlly and <ir¥ sotlsfled that the cash reserves are adequate to meet ongoing expenses tor at least 12 months from the approval of thpsp finanriAI Etatom&nts and therèfor• th• Trust••s bgllw• that btls approprlate to prepare the flnandal ststements on a golnB con¢em basls. stst•m•nt ol Cxhllows In accordance with SORP FRS 102, the charlty has not produced a ststement of cashflows. InÉom Investment Income comprlses of dlvldends and other dIStbutIonS fmm invpstrnpnt portfoli05 and bank interest earned. Dlvidends are reccfnlsed once the dlvldend has been declared and notlflcaiion has been receiveil ot the dlvidend due. Thls is normally on notlflratlnn hy e)iJr Inv*tment mana8èrs. Expndlture Expenditure Is ro¢o8niJed when o Ilability Is incurred. Irre¢oYer•blt VAT Is char8ed d8aln&l the expenditure headlng for whith It was Incurred. Grants Pdydble dre leL1•15 once apprvved for payment ty ihe Trustees orthe reclpient Is Informed of the award. whichever is eadier. InVestMt$ Investments ar• Init141 r•co8nls•d at ¢ost 3nd 6ubsequentty caffied ot mld mgrket valuatlon. Reallsed and unrealised Bains and losses are credited or deblted to the Statement of Flnancial Activities in the year in wh5ch they adse. Portfollo cash held for relnvestment is Included ¢n the v61ue of Investments. Funds UiiiEstiltted fund5 are donations and other Income recwvable or generated torthe objects of the charity wfthoLrt furthersppc.Ifipd tmirrthxè and are availablè a5 8en•Yal funds.
The Beacon Lodge Charitable Trust Notes to the Unaudited Financial Statements (continued) For the year ended 31 March 2025 Statement of Accountlng Pohcles Icononuedl Flnandal Instruments The Trust has elerteil to appty the provisions of Sectlon Il"Basic Financial Instwments. and Sectlon 12"Other Financial instruments Issues" of FRS 102, in hjll, to all of its flnancial Instruments. Financial instruments are dassifled and a(Kounted for accordlng to the substance of the contractual arrangement as flnancial a55ets, financial liabilities. or equity Instruments. An equity instrument Is any contract that evidences a Idual InteTe5t in the assets of ihe entity afterdeductingall of its liabllitie5. 8aslcflnan¢lal assets, which include other debtors and accrued Income are Inltial measured at transaction price Indudlngtransactlon costs and are subsequentty carrled at amortised cost. Baslc flnandal Ilabilities, which Include accruals. are Inltlalty measured at transactlon prlce iid >ubè¥4ueiiily rii¥d>ur¥d ét amortlsed c051. Investment In¢ome 2025 2024 Dlvldends nd dl>lilbullvris Irwii nx¥(l a¥¥et Investments Interest recelvable 157,643 174,021 160,825 176,017 2024 Grants to Instllullons t)onaiions 47,578 1S,(tMJ 43,095 io,c 62,528 53,095 A ILt of grDnt re¢iplents }# 8Nen In the Trustees, fteport Not In¢ome/leyndltur•l lorth• y•*r 2025 ZQ24 Thls Is stated after char8ln8: Independent Examiner fees for examination fur a((Duntancy her seNlce5 775 225 81page
The Beacon Lodge Charitable Trust Notes to the Unaudited Financial Statement5 (continued) For the year ended 31 March 2025 Key management, tNst•e Yemunerntion and expense5 and related party trjnsactlons The charlty had no Salari employee5 durln8 the year12024- none) and the Trustees are consIded key management personnel. None ofthe Trustees recelved any remuneratlon durlng the year12024- none) or reIVed reimbursement for any expense512024'. none). There were no related party transaction5 during the year12024'. none). Flxed assets Investments 2025 2024 Llsted Investmènts stated at falr value". At be8lnnln8 01 year Cdyildl li1vLj Income relnvested Investment manager fee5 paid Movement on 8ainslllossesl 6,360,648 5,942,842 iffl,c(wJ 136,4251 117,2121 134,6841 349,331 At end of y••r $,307,306 6,360,648 Hlstofll ¥1 509J,171 5,992,OJO The Trust's Investments are managed Rathbones and are Invested In a portfollo desl8ned io meet Invesiec's overall house oblectlve of the preseyvaiion of capital In all market condltlons. The valu* of the portFollo anatysed by the Investment holdln8s Is as folltrws.. UK Equftles UK Fixed Interest UK Property erseas Eoukles ¢er$eaS Flxed Interest Emergln8 Economles Altprnatlves Money Market Instruments 428,2% 461,880 895,046 826,190 198,049 245,901 3,518,029 3,302,540 375,313 373,934 175,863 335,111 $90,735 616,226 100,OCM) 165,DDJ 6281,331 6,326,782 25,975 33,866 6.307.306 6.360.fA8 Portfolio Cash hcld for rein¥¢stment No liidlvidyol livldirv65 wmpr15ed ihan 5% of (he porrfollo valuaion at 31 March 2025. 91Page
The Beacon Lodge Charitable Trust Notes to the Unaudited Financial Statements (continued) For the year ended 31 March 2025 Debtors 2025 2024 Accrued Income 42,969 46,283 41969 46.283 Credltors: amounts fallln8 due wlthin one ygar 2025 2024 Donatlons Accruals 15,C(4) 10.486 10,189 26,486 10,189 The charity Is exemDtfrom tsx on Ineorne and ylns fallln8 wlthln wtlnn 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Galns Att 1992 to the e¥tent that these a applled lo its charitable objects. Iolvage