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2025-04-05-accounts

REGISTERED CHARITY NUMBER: 225878

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025 FOR THE MAGDALEN HOSPITAL TRUST

HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

THE MAGDALEN HOSPITAL TRUST

CONTENTS OF THE FINANCIAL STATEMENTS for the year ended 5 April 2025

Page
Report of the Trustees 1 to 2
Independent Examiner's Report 3
Statement of Financial Activities 4
Balance Sheet 5
Notes to the Financial Statements 6 to 10
Detailed Statement of Financial Activities 11

THE MAGDALEN HOSPITAL TRUST

REPORT OF THE TRUSTEES

for the year ended 5 April 2025

The trustees present their report with the financial statements of the charity for the year ended 5 April 2025. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) 'Accounting and Reporting by Charities' issued in March 2005.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number 225878

Principal address

c/o The Reverend Robert H Mitchell MA Tenbury House 36 Teme Street Tenbury Wells Worcestershire WR15 8AA

Trustees

The Reverend Robert H Mitchell MA – Chairman & Correspondent Ms Diana Lazenby McLaren MA FRSA – Vice-Chair The Hon Edward Wood FCA Ms Leonora S C Wood MA Mr Edward Barnett BA The Reverend Dr Steffan I M Mathias BA MA PhD AKC

Treasurer

Mr J Roderick G Arthur MBA BSc MICB PMDIP

Independent examiner Investment managers HB&O Ltd Gore Browne Investment Manager Chartered Accountants Chequers Court Highdown House 37 Brown Street 11 Highdown Road Salisbury Leamington Spa Wiltshire Warwickshire SP 2AS CV31 1XT

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust, and constitutes an unincorporated charity.

Risk management

The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error.

Page 1

THE MAGDALEN HOSPITAL TRUST

REPORT OF THE TRUSTEES

for the year ended 5 April 2025

ACHIEVEMENT AND PERFORMANCE

Charitable activities

The Trust was formed on 8th February 1973 from the sale proceeds of the original Magdalen Hospital, which had been formed in 1758 "to provide women and girls on the streets a safe, desirable and happy retreat from their wretched and distressful circumstances." It is believed to be the oldest charity in Britain to be founded for this work.

Since 1973 this small trust, initially valued at £417,419, has aimed to promote the welfare of children and young people under the age of 25, regardless of gender, who suffer from the various effects of deprivation, including abuse of all kinds, issues around mental and physical health, inadequate housing, lone parenting, unemployment and lack of education or training.

Training

There are currently six trustees, of whom 2 are official nominations from the Archbishop of Canterbury and the Bishop of Southwark. The others are appointed or co-opted by choice of the existing trustees. Presently trustees meet three to four times a year.

Applications

Applications are currently accepted from UK-registered Charities and Charitable Incorporated Organisations. Preference is given to small community groups that work with trained and accredited volunteers. Grants usually range from £200 - £2,000 and the Trust's disposable income rarely exceeds £50k per annum.

All applications are made online (www.magdalentrust.org.uk) and are expected to include a copy of the organisation's annual report and accounts. There is no office.

During 2024/25 trustees distributed a total of £49,400 in grants (see Accounts for a list of beneficiaries). Funds are managed by Gore Browne Investment Management Ltd with a view to balancing long-term growth and protection of assets with an appropriate response to current need.

Approved by order of the board of trustees on ............................................. and signed on its behalf by:

............................................................

The Reverend Robert H Mitchell MA

Chairman

Page 2

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE MAGDALEN HOSPITAL TRUST

I report on the accounts for the year ended 5 April 2025, which are set out on pages four to ten.

Responsibilities and basis of report

As the charity's trustees you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I have examined your charity's accounts as required under section 145 of the Charities Act 2011 ('the Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

My role is to state whether any material matters have come to my attention giving me cause to believe:

  1. that accounting records were not kept as required by section 130 of the Act; or

  2. that the accounts do not accord with those records; or

  3. that the accounts do not comply with the accounting requirements of the Act; or

  4. that there is further information needed for a proper understanding of the accounts.

Independent examiner's statement

I have completed my examination and have no concerns in respect of the matters (1) to (4) listed above and, in connection with following the Directions of the Charity Commission I have found no matters that require drawing to your attention.

Mark Ashfield ICAEW HB&O Ltd Chartered Accountants Highdown House 11 Highdown Road Leamington Spa Warwickshire CV31 1XT

Date: .............................................

Page 3

THE MAGDALEN HOSPITAL TRUST

STATEMENT OF FINANCIAL ACTIVITIES

for the year ended 5 April 2025

2025 2024
Unrestricted Restricted
Total funds Total funds
fund fund
Not £ £ £ £
es
INCOMING RESOURCES
Incoming resources from generated funds
Investment income 2 - 33,087 33,087 25,674
Other incoming resources - 19,929 19,929 44,513
RESOURCES EXPENDED
Charitable activities
Grants - 49,400 49,400 48,880
Governance costs - 7,506 7,506 7,149
Other resources expended 3,859 50 3,909 4,254
Total resources expended 3,859 56,956 60,815 60,283
NET INCOMING/(OUTGOING)
RESOURCES BEFORE TRANSFERS (3,859) (3,940) (7,799) 9,904
Gross transfers between funds 8 4,574 (4,574) - -
Net incoming/(outgoing) resources 715 (8,514) (7,799) 9,904
RECONCILIATION OF FUNDS
Total funds brought forward (2,118) 837,519 835,401 825,497
TOTAL FUNDS CARRIED FORWARD (1,403) 829,005 827,602 835,401

The notes form part of these financial statements

Page 4

THE MAGDALEN HOSPITAL TRUST

BALANCE SHEET

At 5 April 2025

2025 2024
Unrestricted Restricted
Total funds Total funds
fund fund
Not £ £ £ £
es
FIXED ASSETS
Investments 6 - 814,398 814,398 801,526
CURRENT ASSETS
Cash at bank 247 14,607 14,854 36,035
CREDITORS
Amounts falling due within one year 7 (1,650) - (1,650) (2,160)
NET CURRENT ASSETS/(LIABILITIES) (1,403) 14,607 13,204 33,875
TOTAL ASSETS LESS CURRENT
LIABILITIES (1,403) 829,005 827,602 835,401
NET ASSETS/(LIABILITIES) (1,403) 829,005 827,602 835,401
FUNDS 8
Unrestricted funds (1,403) (2,118)
Restricted funds 829,005 837,519
TOTAL FUNDS 827,602 835,401

The financial statements were approved by the Board of Trustees on ............................................. and were signed on its behalf by:

..................................................... The Reverend R H Mitchell MA

Chairman

The notes form part of these financial statements

Page 5

THE MAGDALEN HOSPITAL TRUST

NOTES TO THE FINANCIAL STATEMENTS for the year ended 5 April 2025

1. ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008), the Charities Act 2011 and the requirements of the Statement of Recommended Practice, Accounting and Reporting by Charities.

Incoming resources

All incoming resources are included on the Statement of Financial Activities when the charity is legally entitled to the income and the amount can be quantified with reasonable accuracy.

Resources expended

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.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

2. INVESTMENT INCOME

Other fixed asset invest - FII
Interest receivable - trading
2025
£
28,441
4,646
33,087
2024
£
22,414
3,260
25,674

3. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 5 April 2025 nor for the year ended 5 April 2024.

Trustees' expenses

There were no trustees' expenses paid for the year ended 5 April 2025 nor for the year ended 5 April 2024.

Page 6

THE MAGDALEN HOSPITAL TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 5 April 2025

4. STAFF COSTS

Wages and salaries
The average monthly number of employees during the year was as follows:
No employees received emoluments in excess of £60,000.
2025
£
2,160
2025
1
2024
£
2,221
2024
1

5. GRANTS APPROVED IN YEAR

YES Outdoors 2,000
Escape Intervention Services ltd 1,400
Grimethorpe Activity Zone 1,500
Karele Ltd 1,500
Purple Elephant Family Support 500
Sirona Theraeutic Horsemanship 1,500
Assisting Berkshire Children to Read 1,500
Brierley Hill Bannybank 700
Mentor Link 1,000
TLC Foundation 2,000
Tyler's Trust 1,000
Cross-Link Dover 2,000
Didcot TRAIN 1,000
Elevate Her UK 2,000
The MARS Trust 2,000
POW Thanet 1,000
Protect Project 1,000
Safeempowerment 2,000
SEEN Ltd 1,800
Switch Youth Services 1,000
The Windmill Trust 1,000
Wycome Youth Action 2,000
Ashdon Jazz Academy 2,000
Bounce! Brighter Futures Foundation 2,000
Counselling in the Community 2,000
Educate in the Community 2,000
Educate NoMutilate 2,000
Georgia's Voice 2,000
Mind Over Cancer 2,000
Nottingham CYF Project 2,000
The Sparkle Foundation UK 2,000
True Butterflies Foundation 2,000
Total 49,400

Page 7

THE MAGDALEN HOSPITAL TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED

for the year ended 5 April 2025

6. FIXED ASSET INVESTMENTS

Listed
investments
£
MARKET VALUE
At 6 April 2024 801,526
Additions 259,962
Disposals (197,297)
Revaluations (49,793)
At 5 April 2025 814,398
NET BOOK VALUE
At 5 April 2025 814,398
At 5 April 2024 801,526

There were no investment assets outside the UK.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025 2024
£ £
Other creditors 1,650 2,160
8. MOVEMENT IN FUNDS
Net Transfers
movement in between
At 6.4.24 funds funds At 5.4.25
£ £ £ £
Unrestricted funds
General fund (2,118) (3,859) 4,574 (1,403)
Restricted funds
Restricted Fund 837,519 (3,940) (4,574) 829,005
TOTAL FUNDS 835,401 (7,799) - 827,602
Net movement in funds, included in the above are as follows:
Incoming Resources
Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund - (3,859) (3,859)
Restricted funds
Restricted Fund 53,016 (56,956) (3,940)
TOTAL FUNDS 53,016 (60,815) (7,799)

Page 8

THE MAGDALEN HOSPITAL TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 5 April 2025

8. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Comparatives for movement in funds
Net Transfers
movement in between
At 6.4.23 funds funds At 5.4.24
£ £ £ £
Unrestricted Funds
General fund (1,785) (4,253) 3,920 (2,118)
Restricted Funds
Restricted Fund 827,282 14,157 (3,920) 837,519
TOTAL FUNDS 825,497 9,904 - 835,401
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund - (4,253) (4,253)
Restricted funds
Restricted Fund 70,187 (56,030) 14,157
TOTAL FUNDS 70,187 (60,283) 9,904

A current year 12 months and prior year 12 months combined position is as follows:

Net Transfers
movement in between
At 6.4.23 funds funds At 5.4.25
£ £ £ £
Unrestricted funds
General fund (1,785) (8,112) 8,494 (1,403)
Restricted funds
Restricted Fund 827,282 10,217 (8,494) 829,005
TOTAL FUNDS 825,497 2,105 - 827,602

Page 9

THE MAGDALEN HOSPITAL TRUST

NOTES TO THE FINANCIAL STATEMENTS - CONTINUED for the year ended 5 April 2025

8. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources
Movement in
resources expended funds
£ £ £
Unrestricted funds
General fund - (8,112) (8,112)
Restricted funds
Restricted Fund 123,203 (112,986) 10,217
TOTAL FUNDS 123,203 (121,098) 2,105

Page 10

THE MAGDALEN HOSPITAL TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the year ended 5 April 2025

INCOMING RESOURCES
Investment income
Other fixed asset invest - FII
Interest receivable - trading
Other incoming resources
Gain on sale of tangible fixed assets
Unrealised gain on investment
Total incoming resources
RESOURCES EXPENDED
Charitable activities
Grants to individuals
Governance costs
Legal fees
Support costs
Management
Treasurer's fees
Postage and stationery
Sundries
Finance
Bank charges
Other 4
Accountancy and legal fees
Total resources expended
Net (expenditure)/income
2025
£
28,441
4,646
33,087
68,089
(48,160)
19,929
53,016
49,400
7,506
2,160
247
50
2,457
13
1,439
60,815
(7,799)
2024
£
22,414
3,260
25,674
9,265
35,248
44,513
70,187
48,880
7,149
2,221
175
-
2,396
-
1,858
60,283
9,904

This page does not form part of the statutory financial statements

Page 11

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