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2024-12-31-accounts

VirtualSignature Transaction Ref. N2SJ-5PGY-L77D 25 Sep 2025 16:55:41 BST (UTC +1) D 1/2 P 1/18

Charity number: 227063

Guild of Freemen of the City of London's Charity

Unaudited

Trustees' report and financial statements

For the year ended 31 December 2024

VirtualSignature Transaction Ref. N2SJ-5PGY-L77D 25 Sep 2025 16:55:41 BST (UTC +1) D 1/2 P 2/18

Guild of Freemen of the City of London's Charity

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 16

VirtualSignature Transaction Ref. N2SJ-5PGY-L77D 25 Sep 2025 16:55:41 BST (UTC +1) D 1/2 P 3/18

Guild of Freemen of the City of London's Charity

Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 December 2024

Trustees Dorothy Saul-Pooley
Christopher John Walton
Alistair John Mitchelhill
Ann-Marie Jefferys (Resigned 20 May 2024)
Stephen James Osborne
Charity registered
number
227063
Principal office
Guild of Freemen of the City of London's Charity
Rooms 78-79
65 London Wall
London
EC2M 5TU
Accountants
Kreston Reeves LLP
Chartered Accountants
Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG
Bankers
CAF Bank Limited
25 Kings Hill Avenue
West Malling
Kent
ME19 4JQ

Page 1

VirtualSignature Transaction Ref. N2SJ-5PGY-L77D 25 Sep 2025 16:55:41 BST (UTC +1) D 1/2 P 4/18

Guild of Freemen of the City of London's Charity

Trustees' report For the year ended 31 December 2024

The Trustees present their annual report together with the financial statements of the Charity for the year 1 January 2024 to 31 December 2024.

Objectives and activities

a. Policies and objectives

The Charity's objects are as laid down in the Charity's Constitution and Rules. The Trustees shall hold the Charity’s property and its income upon trust to apply them for the following objects:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Activities undertaken to achieve objectives

The key objectives set out for the year were:

1) To support charitable organisations within the Greater London area through the award of grants to individuals and organisations.

2) To continue to raise funds to support our charitable objectives.

c. Grant-making policies

The Charity's policy is to make awards that give educational, welfare and social support to the needy in Greater London area or with a connection to the Greater London area.

Achievements and performance

a. Review of activities

The benefits of the Charity's work are the relief of financial hardship of members and former members of the Guild and their Dependants and the advancement of education and such other objects which are regarded as exclusively charitable under the law of England and Wales as the Trustees from time to time think fit for the benefit of individuals, groups, organisations and/or institutions with preference to those living (in the case of individuals) or operating (in the case of groups, organisations and institutions) in the Greater London area or with a connection to the Greater London area. The Trustees are pleased that the activities of the Charity as set out below demonstrate progress in relation to such objectives.

The Trustees continue to support charitable organisations within the Greater London area. In 2024 the Charity awarded 16 grants totalling £31,916 (2023: 19 grants totalling £40,550) to give educational, welfare and social support to the needy in in the Greater London area or with a connection to the Greater London area.

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Guild of Freemen of the City of London's Charity

Trustees' report (continued) For the year ended 31 December 2024

Achievements and performance (continued)

b. Investment policy and performance

The investments held by the Charity have been managed in accordance with the powers available to the Trustees. The investment portfolio is managed by Rathbones Investment Management Limited.

The primary objective is to maintain the underlying value of the fund in real terms, with the secondary objective being to maintain income at the current level in real terms.

The manager should adopt a low risk profile and no restrictions have been placed upon specific geographical areas or sectors of the market.

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

Reserves are held of an amount deemed necessary by the Trustees to produce the income required to enable them to maintain the level of payments in furtherance of the Charity's objectives.

At 1 January 2024 the Charity had brought forward reserves of £1,061,264. The Charity generated a gain of £48,638 in the year, resulting in carried forward reserves of £1,106,902 at the year ended 31 December 2024.

In the opinion of the Trustees, the Charity's assets are available and adequate to fulfil the obligations of the Charity.

Structure, governance and management

a. Constitution

Guild of Freemen of the City of London's Charity is a registered charity, number 227063, and is constituted under a Constitution.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Constitution.

c. Organisational structure and decision-making policies

The Trustees who served during the year and since the year end are set out on page 1. The Court of Assistants of the Guild of Freemen of the City of London "the Guild" has the power to appoint new Trustees and any Trustees can retire at any time they see fit. There shall be at least three and no more than five Trustees.

The Trustees meet bi-annually and decisions are made at these meetings.

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Guild of Freemen of the City of London's Charity

Trustees' report (continued) For the year ended 31 December 2024

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Constitution. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees and signed on their behalf by:

Alistair John Mitchelhill 25 Sep 2025 16:55:39 BST (UTC +1)

Alistair John Mitchelhill (Trustee) Date: 25 September 2025

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Guild of Freemen of the City of London's Charity

Independent examiner's report For the year ended 31 December 2024

Independent examiner's report to the Trustees of Guild of Freemen of the City of London's Charity ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 December 2024.

Responsibilities and basis of report

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

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

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

  3. 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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 28 September 2025 Richard Spofforth

Kreston Reeves LLP Chartered Accountants Horsham

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Guild of Freemen of the City of London's Charity

Statement of financial activities For the year ended 31 December 2024

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Raising funds
5
Charitable activities
Total expenditure
Net expenditure before net gains on investments
Net gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2024
£
11,063
31,709
42,772
5,805
37,656
43,461
(689)
46,327
45,638
1,061,264
45,638
1,106,902
Total
funds
2024
£
11,063
31,709
42,772
5,805
37,656
43,461
(689)
46,327
45,638
1,061,264
45,638
1,106,902
Total
funds
2023
£
9,446
27,847
37,293
5,554
43,492
49,046
(11,753)
34,582
22,829
1,038,435
22,829
1,061,264

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 16 form part of these financial statements.

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Guild of Freemen of the City of London's Charity

Balance sheet As at 31 December 2024

Note
Fixed assets
Investments
8
Current assets
Debtors
9
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
10
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
11
Unrestricted funds
11
Total funds
2,200
23,935
26,135
(9,933)
2024
£
1,090,700
1,090,700
16,202
1,106,902
1,106,902
1,106,902
-
1,106,902
1,106,902
3,967
14,136
18,103
(6,925)
2023
£
1,050,086
1,050,086
11,178
1,061,264
1,061,264
1,061,264
-
1,061,264
1,061,264

The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:

Alistair John Mitchelhill 25 Sep 2025 16:55:39 BST (UTC +1)

Alistair John Mitchelhill

(Trustee)

Date: 25 September 2025

The notes on pages 8 to 16 form part of these financial statements.

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

1. General information

The charity is unincorporated. Its principal activity is to grant donations to ease the financial hardship of members and former members and the advancement of education. The members of the charity are the Trustees named on page 1.

The address of its registered office is Rooms 78-79, 65 London Wall, London, EC2M 5TU.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements 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), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Guild of Freemen of the City of London's Charity meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The recognition of income from legacies is dependent on establishing entitlement, the probability of receipt and the ability to estimate with sufficient accuracy the amount receivable. Evidence of entitlement to a legacy exists when the Charity has sufficient evidence that a gift has been left to them (through knowledge of the existence of a valid will and the death of the benefactor) and the executor is satisfied that the property in question will not be required to satisfy claims in the estate. Receipt of a legacy must be recognised when it is probable that it will be received and the fair value of the amount receivable, which will generally be the expected cash amount to be distributed to the Charity, can be reliably measured.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

2. Accounting policies (continued)

2.3 Expenditure (continued)

Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.4 Interest receivable

Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the Charity; this is normally upon notification of the interest paid or payable by the institution with whom the funds are deposited.

2.5 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

Investments held as fixed assets are shown at cost less provision for impairment.

2.6 Debtors

Trade and other debtors are recognised at the settlement amount after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

2.7 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.8 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

2. Accounting policies (continued)

2.9 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.10 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

3. Income from donations and legacies

Donations
Legacies
Donations
Unrestricted
funds
2024
£
10,063
1,000
11,063
Unrestricted
funds
2023
£
9,446
Total
funds
2024
£
10,063
1,000
11,063
Total
funds
2023
£
9,446

4. Investment income

Income from listed investments
Investment income
Unrestricted
funds
2024
£
31,253
456
31,709
Total
funds
2024
£
31,253
456
31,709

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

4. Investment income (continued)

Income from listed investments
Investment income
Investment management costs

Investment management fees
Investment management fees
Analysis of grants
Grants, Educational & Social Welfare
Grants, Educational & Social Welfare
Unrestricted
funds
2023
£
27,564
283
27,847
Unrestricted
funds
2024
£
5,805
Unrestricted
funds
2023
£
5,554
Grants to
Institutions
2024
£
31,916
Grants to
Institutions
2023
£
40,550
Total
funds
2023
£
27,564
283
27,847
Total
funds
2024
£
5,805
Total
funds
2023
£
5,554
Total
funds
2024
£
31,916
Total
funds
2023
£
40,550

5. Investment management costs

6. Analysis of grants

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

6. Analysis of grants (continued)

The Charity has made the following material grants to institutions during the year:

Name of institution
Christ's Hospital
City of London Freemen's School
King Edward's School Witley
Lord Mayor's Charity Appeal
Street Storage
Guildhall School of Music & Drama
Reeds School
Dementia Club
Blind Veterans
The Sheriffs' and Recorder's Fund
Other grants to institutions
2024
£
10,500
4,750
3,150
2,581
2,000
1,500
1,500
1,500
1,000
1,000
29,481
2,435
31,916
2023
£
20,450
4,750
3,150
2,150
-
1,500
500
-
-
1,000
33,500
7,050
40,550

7. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2023 - £NIL).

During the year ended 31 December 2024, no Trustee expenses have been incurred (2023 - £NIL).

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

8. Fixed asset investments

Cost or valuation
At 1 January 2024
Additions
Disposals
Revaluations
Cash movement
At 31 December 2024
Net book value
At 31 December 2024
At 31 December 2023
Debtors
Due within one year
Prepayments and accrued income
Listed
investments
£
1,049,065
136,252
(172,480)
34,610
-
1,047,447
1,047,447
1,049,065
Capital cash
£
1,021
-
-
-
42,232
43,253
43,253
1,021
2024
£
2,200
2,200
Total
£
1,050,086
136,252
(172,480)
34,610
42,232
1,090,700
1,090,700
1,050,086
2023
£
3,967
3,967

9. Debtors

10. Creditors: Amounts falling due within one year

Other creditors
Accruals and deferred income
2024
£
1,731
8,202
9,933
2023
£
-
6,925
6,925

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

11. Statement of funds

Statement of funds - current year

Balance at
Balance at 1 31
January Gains/ December
2024 Income Expenditure (Losses) 2024
£ £ £ £ £
Unrestricted funds
General Funds 1,061,264 42,772 (43,461) 46,327 1,106,902

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

11. Statement of funds (continued)

Statement of funds - prior year

Balance at
Balance at 31
1 January Gains/ December
2023 Income Expenditure (Losses) 2023
£ £ £ £ £
Unrestricted funds
General Funds 1,038,435 37,293 (49,046) 34,582 1,061,264

12. Analysis of net assets between funds Analysis of net assets between funds - current period

Fixed asset investments
Current assets
Creditors due within one year
Total
Analysis of net assets between funds - prior period
Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2024
£
1,090,700
26,135
(9,933)
1,106,902
Unrestricted
funds
2023
£
1,050,086
18,103
(6,925)
1,061,264
Total
funds
2024
£
1,090,700
26,135
(9,933)
1,106,902
Total
funds
2023
£
1,050,086
18,103
(6,925)
1,061,264

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Guild of Freemen of the City of London's Charity

Notes to the financial statements For the year ended 31 December 2024

13. Related party transactions

The Guild of Freemen of the City of London provides administrative support to the Charity at no cost to the Charity.

During the year, Trustees made donations to the Charity totalling £300 (2023: £300).

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