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2022-03-31-accounts

Firefox about..blank D￿￿sKJn Erwew ID." 8DF￿Fl￿￿[x>474B7￿hE7F.3FF2A47Fg￿￿E Chorrty numbor: 230435 THE W A HANDLEY CHARITY TRUST TRUSTEES. REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 l of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST CONTENTS P8g& Rgf•r•n¢• and administrativg dotsils ol th* Charity. its Trustses and •dvis•rs Trnst••$' rnport Ind•p•nd•ni audltorfs r•port on th• finanelal stht•m•n ststem•nt of financial activrii•s Balanco she•t 10 Nol•s lo th• Iln4n¢ial sl•t•m•nts of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST REFERENCE ANO ADMINISTRAMVE DETAILS OF THE CHARITY. ITS TrUSTEEg AND ADVISERS FOR THE YEAR ENDED 31 AIARCH 2022 Trust8•s Mr Anthony Arthur E¢thvard Glenton. Chairman Mr William Joseph Drydèn Mr David Milliggn Mr Leslie Austin Caisley lapwnt•J 6 Septemt*T 20221 Charity r•gist•Md numb•r 230435 Trust S•¢r•tary and Principal Offic• Ryecroft Glenlon 32 Portland Terrace Newcastle upon Tyne NE2 1QP Audr¢or Josaph Millar Chartared Accountants And Ststutw Audit Floor A. Milburn House D98n Str891 Newc8sII8 upon Tyne NE1 1LE Bonk•rs Berclay3 Bank plc 49-51 Northumb8rland Street Newcastl6 upon Tyne NE1 7AF Solicftors PGS L8W Law Cottrt cham￿r8 Waterloo Square s￿th sh￿d$ NE33 1AW Investsnent Advisors Cazenove Capit81 man3￿ment Limited 12 M(x)rgate London EC2R 6DA 3 of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST TRUSTEES. REPORT FOR THE YEAR ENDED 31 MARCH 2022 Th8 Trustses present their Trustees r8FXt loJeth8r the audited financial statements of th8 Charity for th8 year 1 April 2021 to 31 March 2022. Obj•div•s And activili • Poliei•s and obj•eiivfrs Th8 aims of the Trust are to disburse grants to charrtab18 causes in a manner which is in k08ping with th8 philanthrop￿ interests ol the setthx, Wilfred Augustine Handl￿. In order lo achiova its ￿lset lor tho public b8Mfit, the Trusl88s pr8f8r to gwa r8gular grants aThJ focus princip8lly on charities working lor the tn&fil ol tha population and environmant wlhin Northumbèrfand, T￿• and Wear, Co DurhAm Iincludiny Hart￿pOC￿l And Cumbna (including Carfislal. Grant5 are norm811y made to registered charitles Iwlhin th¢$8 ecKJntles1 but may A150 t• mad¥ lo nation81 charities Opgraling wlhin or wherg Ihgir w¢xk may b9 expgded to ￿ of bgngfrt lo Ih9se are85. In sètting objact￿¢S and pl8nning lor actNtthos, thg Trust88s hav8 gN8n considoratlon to ganer81 guid8nc8 pu￿lS￿￿d by thè Charity CommissK)n r￿aling to wt4ie b8n8fit, induding thè guidane• 'Public banèfit.. running charity IP82}'. • Grantwmaking polici•s Th8 Trustees try lo lolbw the wishes and interests of the Twusfs founder where IhiB 18 compatible wth th8 present day needs ol the North East. Grants Will commonty be in resFxmse lo appeals in support ol welfare lor those wh) are disadvanlaged, young. eklerfy, disabl•J. as well as marrtim8 8nd Serwce causes, education. training and eMplo￿Tren( opportunities. community benofrt. historic ond religious buildings, tho environment, music and the orts. Grants wll bo m8d6 c4Jt ol incomo and not ncm)8lly out ol capitsl. No changa in policy has been introduced dunng tho year. eharity dcs not antar into any ec)tr8dual 0￿￿8t￿lS. 8pplutK)ns 818 •xamin8d on thèir mèrits And don8tions dependént on I[￿m 8vail8bla. Th& Trust invites thosè charits in racèipt of racurrent gr8nts to ren8w their 8pplications on 8 r8gu18r b8SIS and such InfixmatK)n 1$ rwwed at all trust88s m88tings 8nd is usod lo influence consider81ion ol current 8nd lulurg aprA￿tionS. Applications musl be made in ￿rtIr￿j. quob'ThJ the 8p￿1¢an1'S official ch8nty number and providing full backup information lo Rwroft Glent￿ (The Secfewl, The W A H8nd￿Y Charity Twsl, 32 Portland Terrace, Newcastle upon Tyne, NE21QP. higvemgnts and performanco Main aehi•v•monts of ih• Charity The Trust is reliant on the income from its investments to meet its needs. Investment income for the year amounted to £211,709. The net irKom8 availeble lor dislribution as grants after accounting for non-grant expenditure was £174,853. Because of the reduced investment irxomo cJJrrentty èxp6rienced in th6 pres6nt Ou)￿mie dimate th6 tnJste6S rel085ed an amount of £135,0(￿) from caprtal to engJi$ th8t thè eharty tr￿ld m8int8in thg lèval of grants at thè sam818vel as has ach￿¥￿1 in rec8nt y8ar5. of28 0910112023 18..24

Firefox about..blank £300,250 was 81thated to grants to insblulK)ns. Th8 n8t 8x￿mI￿Ur8 of th8 ch8nty f(x th8 year b8fore th8 transfer of c8pitsI funds was £125.397. This is beth acownting investsnenl cx)sts wh￿h are drawn directly OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AIARCH 2022 Achi•vements and perfom)anc• Icontinu•dl from investment funds. The distribution anBlysis of gronls is set OLrt on pages 15 to 19 of the fina￿la7 statements. OLrt of 130 grants, 94 were made on a rogular basis and 36 grants were made fdloMThJ &xominotion of and based upon the relotiv& m8rits ol tho application. Financial r•vi•w Going ¢onc•m Aftar making appropriat8 ènquirtas, th8 Trust88s hAw a rg8sonablè axpact8tion that thg Charity has 8doquat& rasourcas to continua in 0￿ratiOnal èxistène• lor tha lor•sts8blè ftrturè. For this r•&son. thay continu8 lo Adopt th$ going conwn bssis in prèp8nng th& I1￿nCl￿1 $18tomonts. Furthor dtsil$ r¢9•rding tho adtspbon of tho going oncern basi$ can ￿ lound in the 8cc¢)unbrrtJ • R•s•rv•s pollcy Th• ondowm•nt fund As a grant making trust it is r￿CeSsary to mainlain the exper#Jabl8 8ndcr•m8nt fijnd at a level sufficient to ensure a secure and predictab￿ incom& llchv out of which tha grBnts are to be mado. Ajthough tho endowment is oxpendoble at the Truslo&s dssuation thay tak8 th8 that a gr8nt from this styJreè will only mad& in •xc8ptional eircumstancas. Th& quantum of th& gnd(y•rtnw)t fund h9$ Lwi tskan to b& th¥ b￿1￿¢& ¢)n tr* Injst eApit818¢count at 6 April 1981 being tho 08rlio$18V81la￿ fKJur•. Thg in¢omg fund Nohvilhst8nding the current volalilty ol investment markets. the pefceNed likelihcxxl of reduced dividendB and the ongoing commitments ol the Trust. the Truslees current is. and for some lime has been. lo distribute all ol the income arisirrtJ whilst retaining a balance of undislributed irKome from earlier years to ensure that in th8 event ol a cessation or maleriel fall in Ihe income stream th8 trust couhl continue to OP8ratg whilst giving grantees due notu of r8dL￿tiOr￿ in future gronls. Tha Resorv6s of the eharty arè rèprosènted by the b818nc6 ol undisknLwJtad income at 31 M8reh 2022. Thè TnJst8èS 81è of th$ opinion that th￿ baLgncè of £435.795 rèmain5 surricient fot thLS purposa. Investments policy and ￿rroM)a￿c8 The Twslegs have wwgr in Ihgir absolute discretk)n lo make investmgnls and have the sBme unfettgred powers ol investment ol an absdvle beneficial vwrer. In accordance wlh the Statement ol Rttommend&l Pracbce, investment assets have been accounted for on a fair value basis arrived at as follows.. Ouoted investments Properti6S As valued by stockbrokers As volued by the Trustees to refiect iyowty market valu6 within th&ir10tr4tion. 5of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AIARCH 2022 Financial position At the y88r end, th8 ch8rty h81d net curr8nt 8ss8ts 01 £22,317 Bk)ng with È413,478 of inv8Stm8rit 85S8ts wthin rts unr8Stnct8d fund5 that were copat￿& ol ready conv8rsion to C8sh. This financi81 position is 8d8qU8te lo en8ble the Twu61eg5 to continug lo cary the ch8rtys gr8ntrn8king objeclryes. Strueiur•, gov•mane• and manag•m•ni • Constitution Thg W A Fl8ndley Chanty Tru51 is a r8gis18r8d charty. nurnber 230435. and is c￿￿tI1VIed Ur￿er a TnJ81 deed. M•thods ol •ppolntm•nt or •l•etlon of Trnst••s Th8 manogement of th8 Ch8rity ss th8 rosF￿sibl1ty of Trustees who are elected and co-opted under th8 twms ol th8 Trust d88d. Stat•m•nt ol Trust￿$. r•sponsibilili•s Th& Tru$l¢os art responsiW lor prop•riNJ th¢ Trusl•os' r¢r#)1 oThJ th¥ finon¢i•l $tsl¢monts in a¢¢or¢Jan¢¢ %ilh 8pplicablg 18w and Urtit￿ Kinpjom A¢¢wnlirvJ Standords IUnrtJ KirvJdtsm Gtrngralty Acceplod A¢¢ounling Practice). Th& 18W 8ppIic8bla to charitiès in Engl8nd & Walès r8quir•s Trusta•s to prèpBr• fin8nci81 st8t&mènts lor 88eh fin8nciAI which gw8 8 trna and 18ir vièw of th8 st8l8 of Affairs ol tha ChArty And ol rts incoming ièsourcès and appliGqtion of r8sourcgs. incI￿ling its inc¢m¥ and oxponditur¢. fty that porK>a. In rAoparing th¥$& fin8n¢i81 st81gmgnts. the Trustegs 8re reqtjired lo.. sgléct $urtaNè 8¢¢o[Jnti￿ and thgn appty Ihsm ￿ls1$ton￿. obsofve the mèthods and pnrripl6s of tho Chantios SORP IFRS 1021., make judgements and occounling eslimales Ihat are reasonable and prudent,. stste whether ￿p￿￿ble UK Accounting Standards IFRS 1021 have been Idl0￿￿d, subject to any material dgp8rtures disdosgd and gxplgined in Ihe fin8n¢ig1 st8tements'. pr8P818 the financial statements on th8 wng conc8m basis unlèss rt is inappropri8t8 to w•sume that thè Ch8rrty wll eontinu& in bus1r￿. Th8 Trustees are resportsible for ke8piThJ ats]uate acwJnbrrfJ rwNds that are suific4&nl to sh)w and exploin the Charitys tronsactions ond disdose wrth reasonab￿ accurocy at any time the financiBI position of the Charty and enable them to ensure that the finana81 stotements comtty wth the charit￿ Act 2011, tho Chorty IAccounts ènd Repxjlsl Regulations 2008 aTKI the pmisions ol the Tnjst deed. They are also responsible lor safeguarding the 8ssets of thè Cha￿Y arKI lot t8king msonable stèps lor tho prevèntion 8nd dotbthon ol fraud and tsthér irtegulartties. Disclosur• of infomiation to •uditor E8th 01 the persons who 8re Trustee$ at the tirne when Ihis Trustees, report 1$ approved has ￿nfIrmed that.. so far as that Trustsè is 8%wdr$. th8r8 is rn ralèvant audrt inft)rvn8b"on of wh￿h thè d)ariWs 8uditor Is unaware, and 6of28 0910112023 18..24

Firefox about..blank that Trustee has taken all the steps that ought to have been taken as a Twstee in order lo be aware ol any rel8vant audrt infomiab'on 8nd to establish that the tharitys audrtor ts awar8 of that infom18tion. OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST TRUSTEES. REPORT ICONTINUEDI FOR THE YEAR ENDED 31 AIARCH 2022 Auditor Th8 Budrtor, J058ph Mill8r, has indicat￿ its V•illingn8SS to continue in 0￿￿$. Tho d8styJnat•J Trust885 wlll proFQS8 8 mOt￿)n r88prx)Inti￿ th8 8uditor at a m881ing of thg Truste9$. Approved by order of the members ol the bowd of TnJ8188s on 21 Decam￿r 2022 and signed on their behall by.. Mr Ani ony hur Edward Gl•nton IChBir ol Trustees) 7of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE W A HANDLEY CHARITY TRUST Opinion Wè have audited the financial statements ol The W A Handlay Charrty Trust Itha 'choriWI for thè ended 31 March 2022 which comprise thè Slaloment of Fin8ncial Activitiès, tha B818nc6 shoet8nd thè rè18tod notes, Ineluding a sumTngry of significsnt accounting ￿1CleS. The financi81 rèpxKting Ir8mework th8t has been 8ppli8d in their pr8par8tion is applicable 18W 8nd Unrt8d Kiwdom Accounting St8nd8rds, Induding Fin8nci81 Rewjrting Standard 102 'Thg Financial R8POrtiTrJ Standard 8pplvble in the UK 8nd R8publK of Irg18nd' IUnrt8d Kingdom Generally Accepted ACc￿￿ting Practic•l. In our opinion the linancial 8tat8m8nts'. . give a true 8nd fair view ol the 6t8¢e of thg ch8rtys 8ff8irs as al 31 March 2022 and of rts incorning rsour￿ and application ol resour￿ for th& ￿8[ thtrn endgd; hava boan pro￿t￿Y pr8p8r8d In accudancè wilh Unrtgd Kin￿￿ Ggnorally Aec8pt&d Aeeounting Practice,. ond have been prepared in 8c¢ordance wth the Tequir8m8nts of thg Charit￿8 Act 2011. Basls lor oplnlon We wnducled our audit in 8co)rd8nc8 wth 1n18mat￿l Slandards on Auditing IUKI {ISAs IUKII and applicabl8 •+• law. Our rosponsibilrties Und￿ those standards ar& further doscribed in th& Audit¢)rfs rasponsibiliti&s lor tho audit ol the financi81 slalom•nts sact￿n ol our Wè arè Irthpondont ol thè ch8rity in aCc￿d￿nce with the 6thic81 raquiramants th8t arè r•lav8nt lo our audrt ol thè fin8ncial statèmènts in th Unrt8d Kingdom, Including thè Fin8ncisl Rèporting Council's Ethie81 Standard, and havè fuifill&J our othèr èthic81 rèsponsibilitias in 8ccordancé with thes& wuiroments. We believ8 that thè 8udrt ewden(x W8 ha￿ obt8in8d 15 sulfici8nt and 8ppropri8le lo wwde 8 basis for opin•x. Conclusions relating to going con￿rn In audilirrtJ the financi81 $18lemen16. we have cirtuded th81 Ihe Tru6leg5' Use of the going concern basis ol accwnling in the preparation ol the finan¢i81 stslemenls is approw81e. Bas8d on the work we have perform8d, ￿ have not id8ntifi8d any m818rial uncert8intl85 1818ting to events or condrtions that, individually (x collectNety, may rast signrfic8nt doubt on the charrtvs abilty to continue as a going On￿rn for g period o18t188St Iwefvg rn(Mth$ from wh8n the financial ststgmgnts 8rg 8Uthorisgd lor issu9. Our responSi￿.11t10S and the respO￿lbIlItieS of the Trust66s respect to goitYJ concern 8re d&geribed in th& roltV8nt sections of this r•FxNI. Oth•r inform4lion Th8 other information comws85 th8 information indud8d in the Truste8s rep¥￿ other than th8 fin8nci81 st8tements and our Audrtorfs i8FMXt ther80n. Th8 Trustees ar8 r8sw)nsibl8 for th8 Other information contained within the Trustees r8port. Our opinion on th8 fin8ncial st8t8m8nts (k)8s not (x)ver the oth8r Information and, 8XC8Pt to the 8Xt8nt oth8rws8 explictmy stat8d in our retmxt. W8 do rK>t 8xpr8ss any fixm of assur8nc8 1x)nclusion thgrgon. Our reswn$ibility is to rgad the other informakn.on aThY. in doiry so. considgr whether the other information is materially incxjnsistent wilh the finar￿la1 $tstements or our knovledge obtained in the course ol the audrt, or otherwise appears to be materialty misstated. If we identty such material inconsistencies or apparent material misstatements. we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the I￿rk we have performed, we condude that there is a material missialement ol ihis other informatK*n, ￿ are required to reFth that fact. 8of28 0910112023 18..24

Firefox about..blank We have mthing to rewl in thk% regard. OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE W A HANDLEY CHARITY TRUST ICONTrNUEDI M4ttgr5 on which w• ar• r•quiT•d to w•port by •xc•ption Wè hav8 nothing to r•pyt in of th8 Idl￿.￿j m8tt8rs th8 Charitkgs lACe￿nts And R&portsl Ragulati¢)ns 2008 wuirès us to r$FrfXt to il, In t￿r opin￿tin: tho information givan In thè Trust8ès' r8F#Xt is inconsistènt in any matèri81 r$S￿et vAth thè financl81 stOtem&nts'. or sufficient a¢counliThJ re￿￿6 have not t)een kepl., c the financi81 st81emenls are not in agreement wth the 8ccwnling records and returns., or h&va not reeivsd all th& inlomwb.on and èxplanat￿5 wè i¢quiro our audit. R•sponsibiliil•s oltrusi••s As explained more fully in the Trustees. responsikn'lities slalement, th8 Trustees ore responsible lor th8 prepMrMtion ol the financial statements vthich give a true and fair viow, and for such inlem81 control as th8 Tnjsloes determine is nec&ssBry to enabl6 th& preparation ol financial statem&nts that aro I￿ from matori81 misstatoment, wh8thor to frwd or wror. In preparing Ihe linancial statements, Ihe Trustees are responsiUe lor assessing th8 charitys abilrty to continu8 as a going concern, disclosiThJ. as applub￿, matters releted to goiThJ concern and usirvJ th8 going concern basis ol aceounting unless th& Trustees erther inlend to l￿￿1d8te ihe charity or to c8888 op8retions, or have no realistic ott6motNe tr¥Jt to do 80. Auditorfs responsibilities for tho audit of tho financial statem•nts W¥ h8vo 8pwinlgd 8$ 8tKlitor undor s¢¢tw 144 01 tho Charitw A¢t 2011 8nd in 8¢¢ord8n¢o Vrfilh the Act and relev8nl regulati￿5 m8dè ty hawng effect Ihgrgunder. Our objoctlvas 8ra to obt8in roasonab￿ assuraru aboLrt wh•ihw thè ffinancial statomgnts as 8 w￿6 arè f from maten81 misstat8m8nt, duè lo fraud or wrt¥, and to issuè an Audrtorfs r•wt that includ85 our opinion. R88SOll8bl8 assurance is a hwh 18vel of assurance, but is not a gu8r8nt88 th8t an audrt <x)nduct8d in accord8nc8 Wth ISAS IUKI wll 8hv8ys d8t8Ct a m8t8ri81 misstatem8nt when it 8XiSts. Misstatements 8ris9 from fr8ud or grror and are consid9rgd m8leri81 rf. irKliwdu811y or in the 8ggregatg. they (xuld re8son8bly be expected lo influence the economic decis￿$ of users tsken ￿ the basis of these financial st8tsmenls. Irr8gulaiths. induding fraud, are instances of rKYKomplkgnce with law5 ar¥J regulations. W8 d95ign proc8dur8s in line wtth our r8sponsibilrties, (xJUin8d aLx)ve, to d8t￿ matefial mi5St8tements in iesp8ct of Irr8gu18rrtl8S, including fr8ud. Th8 8Xt8nt to wh￿h our wix%dures ar8 C8pabl8 of d8t8Cting Irr8gu181itl8s. induding fraud is d8t8i18d b910w. Based on our understandiro of the charty. discussk)n$ wth Trustees who are those charged wlh governance, we considefed that the most signff￿nI laws and regulats'ons that have a direct impact on the financial statemenfs are FRS 102, the Charitps SORP IFRS 1021. the Chanties Act 2011 and UK taxation18gislalion. As part ol the engagement leam discJJss¥)n abcKA the sus(wtibilty of the charitys financial statements to moterial misstatement due to fraud. did not idenbfy any areos with an Ir￿TeaSed risk. Our audit woeedures weie designed lo reswnd to ￿entsfied risks, induding non-complkgnce ￿￿th laws and rÈaulAtions and fraud which mav have s materi£l effecl on the finan(ysl statements. 9of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST INDEPENDENT AUDITOR'S REPORT TO THE MEMBERS OF THE W A HANDLEY CHARITY TRUST ICONTrNUEDI Our audit prwedures induded but w8r8 limrtgd lo.. enquiry of the Trust885 8nd review of any relevant Correspondence leg818dwsers regarding any instances ol non-complian(• with laws and regulations and 8ny actual. suspected or alleged fraud. communic4tir4J Klenbf￿ lew6 8nd regulat￿￿ ond the Tisks of fraud with our engag8m&nt team and r8mainirYJ 018rt to ony iThJutions of non-comFIMnc• or fraud., gaining an und8rstandiThJ of th8 int8mal eonlrols ostablish8d to mitvJatè r¢sks rolat8d to fraud,. gxamining supportlNJ documnts for 811 mat8rial bal8￿•$. trons8ction$ 8nd disdosuros.. rwew of tho minutes ol thg LK)•rd 01 Trusl•oS'. Teview ol accwnling eslimales for Tru8lee oveThKIg and bk98; ana1￿1C81 procedures to Klentrfy 8ny unusual trarffjaction8,' KJ8nlifwThJ and 108ting I￿rnal enlrio8. Owing to tho inhorent limitstions of an 8LwJil, there is an un8voHl8ble nsk that somo materi81 misstatements ol th8 financial statèmènts MAY not d8t8ct8d, trvxh3h thè audit is pro￿tlY plannad And p&rformad in acC￿d￿ne4 with tha ISAS IUKI. Tho wl$nlio1 &ffs¢ts of inhor¢nt limitakns artr ￿rt￿ll18rIY sKJnrf¢onl in tr ¢880 of misststemtrnl rtrsulling fr¢)m fraud because fraud may irwolvo ¢c41LWI. forwy, intont￿>￿I omissK>n$, m1srew￿n18Iions or tho ovgrridg 01 intern81 controls. Th8 wimary respxMsibility for the prevenkn and det￿tKIn of iTh&Jularrt￿s induding fraud rests wlh those cherged with govern8nce. A fiJrth8r ¢JoscriptK>n ol <yJr r&swnsibilith"•s lor thè sudrt of thè fin8nci81 st8tèmènts Is locatad on th8 Financl81 Raporting Council's ￿bSrt$ 8t." ￿￿.frc. .uklauditorsr$s Thi$ dscription foms part ¢)f our Audit(x's rswt. Use of our r•port Thi$ r$Fxxt is m8d9 s(Wy to th& tharity$ Injslses. as 8 IxN. in 8¢rAyd8n( wlh P8rt 4 of thg Ch8riti&s IAc¢ounls and RgKKXtsl Regu18tion$ 2008. Otjr 8udit th h8s been undertaken so Ih8t we might ststg lo the charitys truslges th059 matters are required lo slate lo them in an A￿yrtO￿6 ret¥)rt 8nd for no other purpose. To the fullest extent ￿Trnitted by law. do nor accept OT assume responsibilty fo anyone other than the charty and its trustees. as a body, lor our audit work. lor this repNt. or lor the opinions we have formed. Doru5*nod JosétsFtVATrfdl" Chartered Accountsnts 8nd StStut￿ Aud Floor A, Milburn H￿sS Dean Str88t N8w<xsl8 upon Tyne NE1 1LE 21 December 2022 IOof28 0910112023 18..24

Firefox about..blank Josgph Miller 1$ 8ligitrAg to art 8$ atxlitor in tgrms of 1212 of ts COmp8n￿$ Act 2(X)6. OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 MARCH 2022 Unr•$tri¢t•d EndoW￿nI funds funds 2022 2022 Total funds 2022 Total fvnds 2021 Not• Ineom• and •ndowm•nts from: Invoslmonts 211,70 211,70 176.927 Totsl in¢om• Jnd •ndowm•nts 211.709 211.709 176,927 Expondiluro on: R8ising funds Charitable ectivit 1,498 335,608 01,104 82,602 335,608 76,580 299,609 Total •xp•ndltur• 337.106 01.104 418.210 376, 189 Net vxp?nditur• b•for• ngt gains on inv•stm•nts Nel gains on invgslm¢nts 1125,3971 181.1041 593.907 1206.5011 593,907 (199,262) 1.544. 188 N•t incomell•xp•ndiiur•l Translers befv￿n funds 1125,3971 135.000 512,803 1135,0001 387,406 1,344,926 14 N•t mov•m•nt in funds 9,603 377,803 387,406 7,344,926 R•conciliation of lunds= Total funds brought forward Net movem8nt in funds 426.192 9,603 g.OM399 377,803 9,490.$91 387,406 8, 145,665 1,344,926 Total lunds carried forward 435.79S 9.442.202 9.877.997 9,490,591 Thè Statement ol FinBnaal Aclivilm irnlLwJos all goins 8nd losses rocoJniwJ in the year. Thè notas on pagès 11 to 25 fom p8rt ol th￿ fin8nci81 statsmants. 11 of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST BALANCE SHEET AS AT 31 MARCH 2022 2022 2021 Mot• FIX￿ a5￿ts Investments Investment proFwty 10 9,305.680 550.000 8.926, 113 550.OQO 9.855.680 9,476,113 Curr•ni a$s•ts Debtors C8sh at bank and in hand 22.065 149,263 15,380 107,748 171,328 123, 128 Crodrtor$'. ¥m¢)unl$ lolling du¢ wlhin c 12 {149.011) (108.65Q) N•1 eurr•ni ass•ts 22.317 14,478 Totsl ass•ts hss curr•ni liabilhios 9.877,997 9,490,591 Total nei assets 9,877,997 9.490,591 Charlty funds Endowment funds Unrestricted fund5 14 14 9,442.202 435.79S 9.064.399 426,192 Total funds 9.877,9V7 9,490,591 The financial statements were apwoved and auihorised for issue by th8 Trustees on 21 December 2022 and s￿ned on their beham by. -9&PRAfjtag>A44ES...... Mr Anthony Arthur Edward Gl•nton ICh811 01 Tiuste8sI Thg notes on p8gg5 11 10 25 form part of these financi81 statgmgnls. 12of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Genoral informaiion Thè Trust is sel up by Trust Deed and is r8gister8d wih lh6 Charity Commission for England and Wales. It prow¢Jes gronls FincipAlly to ehants.es ￿￿￿kIng the ban&fit ol the powlotion and environm6nt wthin NOrthUm￿rISnd, Tynè and Waar, Co Durham lindudiThJ HartlèpoLII And Cumbria Iinduding CArlislel. Thè r8g15t8red 8ddr855 of th8 officè kg tjo R￿￿Oft Glenton. 32 Porlland T8rr8C8, N8wc8Stl8 uwjn Tyn8 NE2 1QP. Aeeounilng poliei•s 2.1 8asl of pre￿￿tIOn of fimrtclal stt•m•nts Thg lin8nci81 $18tgmgnls h8ve begn prepared in 8C(x)rdancg Wth Ihg ch8r11￿$ SORP IFRS 1021- Accounting 8nd RgportirvJ by chant￿6. St8lemenl ol R8comm8nd8d Pr8clice 8pplic8ble lo ch8riligS prepariro their accounts in accordance wth the Financsal RepNting St8nd8rd ap￿1¢able in the UK and Republic ol Ireland IFRS 1021 lelfective 1 January 20191, the Financial Repcwting Standard ap￿1CatrA8 in the UK and Republ￿ ol Ireland IFRS 1021 and the Charities Act 2011. The financ￿ statomonts have beon prep8r•d lo gN8 8 Iruo aThJ f8irf vi6W 8nd have departed from the Ch8rili8s (Acccyjnts gnd ReFKWtsl RegulalK)ns 2CK)8 onty to the extonl requirad to provide g 'tr and lai¢ viow. This d8partur& has involvod th8 Charits"8s SORP IFRS 1021 publishèd In Octob8r 2019 fathar th8n Ihè Accounting and R&p￿ing by Chantiès. Statèmènt of Rgcommgndad Pr8Ctic ffèetivè Irom 1 Awil 2005 wh￿h h#$ &ncè ban wlhdiswn. The W A Handley Ch8rity Trust meets the d9finition 018 public benofil ¢nlity und8r FRS 102. Assets and li8bililies are inibally recojn1s￿l 81 historic81 cost rx transaction value unl8s5 otherwise slated in the relevant accwntiTrJ Fojlw. 2.2 Going conc•rn The charity is a goiThJ concem. 2.3 Ineom• I Incomè is r￿n1￿1 onc* Charrty hAs éntthm8nt to thè ineom•, it is probAblè that thè in¢om$ wll arKJ thg Am<MJnt of in¢ikno rww8tA8 can ￿ m&&$u￿1 r8li8bly. Income tsx recovefable in rd8tw lo investment irrA)mg is re(x)Jnised 81 thg lime the investment inc¢)me is receivable. Income from investments and unlaxed interest is credited when receivable and the amount can be measured reliably by the charity.. Ihis is nom)ally upM)n notifThtion of the dividends receivable or the interest pahj or payable by ihe bank. Rents from ￿￿Opert￿ we credited ond expendrture relating thereto is ￿Unted for on an occwals basis. 2.4 Exp•nditur• Exp8nditur8 Is r8c(yJnis8d once thei8 is 8 18g81 or (x)n5tructTve oblig8tK)n to tl8nsf8r 8conomic b8n8fit to a third party. rt is probab18 th81 a transf8f o18(x)nomic b8n8frts wll b8 iequir8d In s8tt18m8nt and th8 amount of th8 obligab.on b8 M88sUr￿l reliably. Exp8ndrtUf8 is classif￿1 by activrty. Th8 Costs of 98¢h activty 8rg madg up of the total of direct costs and shargd (x)sts. induding support costs 13 of28 0910112023 18..24

Firefox about..blank invol￿1 in und8rt8king 98ch 8clivty. OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 counting poli¢i•s l¢ontinu•dl 2.4 Exp•ndiiur• leoniinu•dl supp￿ costs thosè costs incurrèd diracuy in supp￿1 ol xp8ndilur$ on tha objacts ol tha chArty nduding governance costs incurred in conngdvJn with •Jrnini$tr8b"on ol the ¢harity gnd complKgnc• with constitutionBI and $t8¢utory requirgmgnts. Cc618 ol foising lunds are inve8lm8nl menagement costs and cDs18 ol maintsining investment Chantable eKtivit￿ relale to grants p￿ble. Expendrturo on raisir¥J luThJs indud8s 811 expendrture incurred by th& Charity to raise funds for its eharitsbl8 purFos8s aThJ i￿ll￿des C(Ists of 811 fuTrJr8ising 8cbvitS 8vènts And nonst and subs8quènlJy mèasur￿ 8t rAir valua at the 8818ne8 sh88t d8tè, unl8SS th8 Valuè nnot bg mg8sur8d rg1iaNy in which c8Sg rt 1$ mgasurgd * cost 1gs$ imp8irmgnt. Investment g8in$ 8fKI 10559$. whether re81isgd ry unrealised, arg comb1r￿d and presented 85 'G8insllLo559$1 on investments. in the Slalemenl of financlal 8ctMties. The charty dassi1￿ land and IwihliThJs as investment properties when they are held to earn rentals or for capital appreciation. or b)th. Investment proFrties are initially measured at cost which comprises the purchase wice and any directly attribulable expenditure. Investment properties are subsequentty reme8sured to lair valu6 (which for this purpose Is mBrket valuel at each repcwting date with any eh8ng6s in the fair valu6 recc¥Jnised in the slalement ol finBncial gctivit16S. 2.6 Cash at bank and in hand C8sh 8t b8nk 8nd in harml refgrs to c8sh hgld gt thg thgrrtV$ (xjrrgnl arKI instant a[￿855 bank accounts. 2.7 Liabilities LkgbiIf(￿S are recojnised when there is an O￿ty￿￿1 at the Balance sheet dats as a resur( of a past event. it is probable that a transfer ol econom￿ benefit will be required in setU8ment, and the amount ol the settlement can be estimated reliatty. 14of28 0910112023 18..24

Firefox about..blank amount it has received as advanced poyments lor the services it must provide. OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 counting poli¢i•s l¢ontinu•dl 2.8 Finaneial instrum•nts Thè Charty l￿lY hAs financi81 Assèts and fin&ncial Ik*￿Irt1aS of 8 kind that qU8lrfy As bAsic fin8nclAI nstruments. Basic fin8nci81 Inslrumgnts In￿.011Y Iwniwj 91 tron￿b.0rb valtA9 8nd $ub$oqugnlly m98sured 8t their 59tt1ement value. 2.9 Fund accounting General funds are unr88tnct•J lunds whKh we availab18 for use al the discretion ol the TrL¢sle8s in furtherance ol th8 g8nef81 obiectiV08 01 Ihe Chafty and whKh have not been designeted lor other purposes. Endowmant funds aro expoThJablo at th8 dlscrotKJn of th8 Tfust8as. Howèvar. 8 grant from thls sourcè wll only mad• In èxe•ption81 ciruJmstanc8s. In￿SImon1 irwn¢, 99in$ 8rO lows 8ro 8ltrtot¢d lo th& 8ppropn"al• lund. Inv•stm•nt incom• Unr•stri¢i•d funds 2022 Totsl funds 2022 Total fvnds 2021 Inveslmenl income- dividends 181.377 18 30.314 181.377 18 30.314 154,212 1Q8 22,607 Investment inc¢)me- gross interest In(x)me Irom prowrty 211,709 211,709 176,927 Exp•nditur• on raising fund¥ Unrestricted Endowment funds funds 2022 2022 Total funds 2022 Investment management fees Rentsl property outgoings 81,104 81,104 1,498 1,498 1,498 81,104 82,602 15of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Expendiiuro on rnising funds {coniinu•dl Unrnstriet•d Endowm•ftl f￿$ lunds 2021 2021 Total funds 2021 In￿StM￿nt managamant fè8s R8ntal woperty ¢YJt￿ngs 74,683 74,683 1,897 1,897 1,897 74.683 76,580 Charltsbl• grnnts Grants to Individuals 2022 Total funds 202Z Grants p8y8ble 300,250 3¢)0,250 Grants to IndIv￿￿81S 2021 Total funds 2021 Grants poyoble 264,750 264, 750 16of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 S Chariiablo grants The Idk)wng grants are al I￿titij￿0nal grants. No. "R•gular- thnnuttl grttnts Social Care Age LK Soulh TY￿￿￿J$ Bornardo's Fl)ms BLESMA Ch8nging Libes Chibjren East Chibjrens Society Cujnty tJJrham Cheshire Fk¥ ide DOJS Icrf the 8h.nd A680ciab'c Independent Agg L8on8rd Ch8shir8 in ￿Unts18 Mission to SeaThn Tyn8 PAVJ Wear Ststion H kts.on l(x ChiSJr¢n 2,250 1.250 2,250 2.250 2.250 2.250 NSPCC Parcy AsÉcti8b"on Fkny81 ￿'Onal th'ssion b) Dw Sea Fithrnwn Arry Church Ajn Semritan's ￿th￿rt￿le SSAFA Mythurrtri8 SSAFA Tyna 8ThJ Wèar SSAFA Tyn8 and Wear enw1w￿Y cases SSAFA TY￿ Srxl Wèar orT*rg8rty c8sès SSAFA Tyn8 oThJ Wear enwg8tKy ceses SSAFA Tyne and We8r eryprg0￿Y Cases Th$ P80fv KJ"tch8n Tiny Li%es Tyne and WeaT Cwtre Ag8in6t lthwI￿rrenI The Sèm8ritAns of Cèntral Ourham The Sa￿TItan5 ol ￿Ka$￿e & Tyr￿de 2.250 2.250 2.250 1.750 1.750 3.750 51, 17.15 H•allh Acts'on for M E Actim hI￿diC￿ RB588rch Vw5us Atlhiibjs SHINE IAssctiation I￿ SF¥na Brfida & trtythcceFknahJsl CALIBRE C.H.U.F Coping wlh CarKer East 2.250 1,250 17of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 S Charltable grants Iconwnuedl Health {con￿nued) Dall a Brugh Cw• Li8lèniro B(Ks cur￿ NCAD ￿￿th (Wh East) knlal Pbatth ￿￿tter5 my1￿m Ccxml￿s Palwl$ F￿1 Mytrwn C(u)ls Palw)ts Fthj cl￿1￿ IIK D8al Pr(tsl• U< RiJiNJ lty Disthj Royal Nal¥A tho Sl Oswakls No. 2.29) 2.2S) 2.2 1.2 2.29) 2.2 2.2S) th E881 Scc 23 14.59 t￿CatIOn Beac(￿ Ph'll 0.67 rts. Culture & Reuelon Arn￿￿k PLq Beamih 0gWwl T￿t 3,291 D￿e ol Edintrxjigh AwaTd 1.7SJ 1.7 1.7YJ 1.7SJ ¢￿[1gUN￿j ￿￿a￿t TY￿8￿ Amn Di81ricl Sea C 1,7YJ 1.7SJ 1.79) 1.79) 1.29) 1.7 th MIS￿ Trus1 Cthl Trust 24,7 15 8.24 Reli&wous *£tivitie5 2.2SJ 2,2(M) rXIi8f￿ Church Rest(KalK￿ F￿NI of St Flar￿￿9 Yurth fu c￿￿1 1,29) 8,7(M) 18of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 S Charitablg grants {¢ontinu•dl No. D￿010P￿￿•￿t & Housing Azuro charitab￿ Enterpris6 huthrl8nd & Soc Tyna Fbjsing Ass￿1&￿"¢ SPELTER M)Mh East ￿k￿ng 1.7 4.750 Envtronm•nt & Anlmrtl Car• urTI)erland wI￿lif￿ Trust T￿d Foundob"on TDI DernPnt￿d? Inibatilp 79) 2,250 PNlaMhropy, Volunteerlng & VoluMary8•eior Supwi Brib"sh Red Cross w￿￿[1￿18nd Br8nch Leagu8 of Friends S￿Jth Tyn￿de ern Ladies Annuity SrKiety REM4P Tyna P8n81 2.2 750 2.29J 2.250 St John ArtJu&nc TynerTrJuth v￿nts8r Life Bryde P481 v￿n1Y 11.500 elvll Soeknty, Law & Alvoeaey Cib'zon's AAfve8 Bureau ea Trust FELATE ￿hU[￿*r￿[xI & Tyn￿￿# 1.2 3.250 154,250 51.37 19of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 S Charitabl8 grants Icontinuadl Thè ￿antS 8M 1r￿ts￿b0n81 grarts. No. -On•woif grants Socitil C•r• Arrè&'d8 Parish CIXJr￿II Th• Charl)tto Strakor Prwt Zce's PL8ce Baby Ftwice CcKnerstcrn CorTrninity Centre. Lknitad Against D•Nnts"8, ￿￿n￿19nd Flgh Sheriff of m)rIhuntsr￿Tr1 JvM6h CorrYr•Jr4ty CwKil of skel NEETZOTZ Corrbat Stress SSAFA ￿)rIhUr1￿￿J Pbb'rwm Juts'lsg Sick ChikJr8n's TrLLSt Tyrth8￿ P￿S￿ce at Ph N8sUe Wesl End Bank 10.C(KJ io.¢xx) 14 21.15 D•v•lopm•M & Houslng Csis CoTrvwnity FknJsirrfJ H•akh Ccntsct (>wp SPLASH EnvYonb)>)nt & AnThl Car• Cwnty Trust ChilitYJh8m Wibj Catlkn Asscti8b"c 3.17 xts, Cultur• & Rocfeat)n (kehestra ￿)rIh East BW I￿gbY h Shiekys Fknjby Ckjb Percy P8rk WorTpn's F(M)tral C￿b Percy Park Womn's IbJby Fwlbal Chjb Sage Gateshe&J Birbw ApFal C8ri in Che&88 Nats"i)nal Trust Seaton D8lawl Natrjral Abiknty Min8-Y(MJlh 31.(XX) 10 10.32 Oof28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 S Charitabl8 grants Icontinuadl Thè ￿antS 8M 1r￿ts￿b0n81 grarts. No. -On•woif grants R•ligious Aetviiiifrs kty Isl8nd P8rish Church asug Cgtr*dr•l Tr[￿t 19.C(() Philanthropy. volunt￿￿￿ and Voluntary Soctor Support TynarThJulh Voknnloer Lifè Brigada rygets Ftuse, S8￿n Stories Conl)￿4￿.0n Hal 12.( Education Y￿r Fubjre Edl￿til 48.83 1￿.00 TotaL% 300.250 130 Tcrt81 ryjntsr of 8pph.cab.￿s sxocoss8d ottw than 1st 114 Analysi$ of •xp•ndiiuT• on Charitabl• Acti¥iti Grant lunding of acti¥itK8s 2022 Support costs 2022 Total funds 2022 Grants payable 300,250 35.358 335,608 Grant fvnthng ol aCtivit￿S 2021 Supwl costs 2021 Total funds 2021 Grants payable 264,750 34.859 299,609 l of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Anatysis of 0X￿nd11Ur¥ on Charithble Activiii•s {continu•dl Analysis of support eosts Grant making Activiiigs 2022 Total lunds 2022 Tot41 fvnd 2021 Audilorfs remvnefalit)n oiriee costs Bank charges Professional lees linc. administration, managemont ar*J Secretarial servic￿) 5, 184 295 100 304 110 110 29,280 29.280 29,280 35.358 35,358 34,859 Audli0￿5 r•mun•rallon 2022 2021 F￿S payable to the Charivs 8uditor lor th& audit of the Charitys anrwjal Accounts 5,040 TNstg•s' r•mun?ration and •xp•ns•s DuriThJ the ywr. no Trustees rec6Ned any reM￿r￿latiOn cff other b8neffts f2021- £NILJ. DuriThJ the yeor, no Trusle8 expenses have been iwjrred f2021- £NILI. Inv•stmènt pro￿nY Frgghold investment propfrrty Valuation At 1 April 2021 550,000 2of28 0910112023 18..24

Firefox about..blank At 31 March 2022 550.000 OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 Invostrnfrnt propony Iconiinuodl Thè 2022 Voluat￿nS ￿rfr mod6 by the Trustees 8t fair v8lu8. No exiem81 profassHJnBI valuation has n earrie(l tsjt during tha ￿r. Thsr$ •ro no r•strictbM$ on ths a￿"Ity of th• Tru$tsos to r•aliso In￿stM￿t propèty ¢( to rèmit any irKome or wrKe￿I5 ol disFwI from the proFWty. 10. Fix•d asS•t inv•slm•nts Othor fix•d Llsi•d ass•t Inv•stm•nts Inv•stsn•n15 Total C95t or vjluation At 1 April 2021 Additions 8.734,612 2,417,873 {2.500.7491 594.052 191,501 8,926,113 2,417,873 1131.6081 12.632,3571 594.052 Disposals Rèv8luati¢)ns At 31 March 2022 9.245,788 59,892 9,305,680 N•1 book ¥alu• At 31 March 2022 9.245,788 59,892 9,305.680 At 31 Mareh 2021 8,734,612 191,501 8,926, 113 I quoted invostments 8r6 listed UK socuriti6s. Al invesiments Carri￿J at th&ir fair valu&. In￿sIM￿nts in equitlS 8nd fixad intèrèst socunb"•s 81è all tradod in quoted public markèts. Thè basis of lair v8lue f<x quoted investment5 is equiv8J8nt to thg fflatket vglu8 using the bid pnc8. 11. Dgbtors 2022 2021 Due within one year other d8btors Prepayrn8nts and acerL*d irKyJm$ 19.760 2.305 12.307 3,073 22,065 15,380 3 of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 12. Cr￿lI0[s. Amounts f•lling due within ono y￿r 2022 2021 Grant commitments Accruols 109,150 39.861 69,650 39,000 149.011 108,6 13. Financial InstTum•nts 2022 2021 Flnanelal •ss•ts Financiel a&8ets measured al fair vahje through ir￿8 and expendrtw 9,305.680 8.926, 113 Flnaneial 8ssèts m8asur8d 8t fair Val￿ thrc￿h ints)m• 8rMI axp8nditura Compris8 thè sharè ol thg ¢harrty. 4of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. Statemont of funds Stat•m•nt of lund$- eurrfrni ￿ar Balanco al 31 March 2022 Balanc• at 1 April 2021 Tran5f•r5 inlout Gttlnsl ILo55051 In¢om• Exp•Ddituw• Unr•strict•d funds Unrèstrietad income lund 426.19Z Z11.70• 1337.106) 135.1)(M) 435.795 Endowment funds Expand8bla Endowmént Fun 9.064.399 181.1041 1135.0001 S93.907 9.442.202 Tot•1 of funds 9,490.591 211,71)9 1418,2101 593,907 9,877,997 The •ndowm•nt lund As 8 gT8nl makir9 Injsl rt ￿ necessary lo m8intsin Ihg eX￿xI9b10 erthw￿nt fvnd al 81gvg1 sufficKgnl to ensure a secure and predid8Ne irKome fiow out ol wh￿h the grants are lo bg made. Although the endowment k8 exp8ndable at the TnJst8es discrebon they take Ihe view that 8 grant from this source wll only be mode in except￿1 arujmstancos. Becouse of the reduced inv6stment income currenNy experietKed in the pres6nt economic climate tho trustees released an amount of £135.Cth Irom caprtal to ensur6 that tho charity could maintain the lev of gr8nts at th• same as has ba8n ￿h19￿j in re￿nt Y￿8. Thè qu8ntum ol thè èn(knvmènt lurxl has twi tAk8n to thè bA18r￿ on thè trust caprtal ac￿￿jnt at 6 April 1981 ￿Ing the gad￿st av8118bb8 r￿ur8. Thg income lund The Trustees current pc41￿ is. and for some time has been. to distn'txrte all of the incDme arising whilst retaining a balance of undistributed income from earl￿r years to ensu￿ that in the event ol the cessation or material fall in the income stream the Irust ayjld contsnue to operate whilsl giving grantees due notice of reductions in future grants. The Tnjstees are of the o￿niC4) that the balance of undistributed income at 31 March 2022 remains suffic*nt for this PUfF¥)Se. 5 of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 14. Statemont of funds (continu￿> Stat•m•nt of lund$- prior y￿r Balanea •1 l AP￿ 2020 Trnnshts Gain (Loss￿? 31 March 2021 Unr•strict•d funds G8ner81 Fund$- 811 lunds 420,771 176.927 (301,$06J 130,L 426, 192 Endowment funds Expand8bla Endowmént Fun 7, 724,894 (74,683J (130.OCQJ 1,544, 188 9,064,399 Total of funds 8. 145.665 176.927 (376. 1891 1.544, 188 9,490,591 15. Analysis of net assets b•twe•n funds Anatysis of net ass•ts beThveen funds- curr•nt y Unr•strietsd Endowmoni funds nds 2022 2022 Total funds 2022 Fixed ass91 investments Inv8stm6nt prop Current assets Credrtors du8 Within one ypar 413.478 8.892.202 550.C 9.305,680 550.000 171,328 1149,0111 171,328 1149.0111 Total 435,795 9,442,202 9,877,997 6of28 0910112023 18..24

Firefox about..blank OwSvJn Envgky ID 8DB8FlA￿74B7￿E7F4FF?A47FwE TrIE W A HANDLEY CHARITh TRUST NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2022 15. Anatysis of net assots b•Th¥oen funds Iconlinued Analysis of n•t ass•ts b•tw••n lund$- prior y￿r Unrnstriet•d Endowm•ftl funds lund5 2021 2021 Total fvnds 2021 Fixed asset inveslm8nl8 Invg$lmgnl propgrty Currant ass8ts Credrtors du8 wlhin one year 411.714 8.514.399 550.000 8.926, 113 550,000 123, 129 (108,651) 123, 129 (108,65lJ Totsl 426, 192 9,064,39> 9,490,591 16. R•lai•d party trnnsaeilons Thè Idlowing tr8nso¢tions wrth r¢l8tfjd pgrtiss ¢cgrrnd dl￿Tr? th& yw. . DurirvJ the ypar Ihtr TruBI used thè sgrvic66 of th8rt9r￿J accountants Ryewft Glenlon lor tho provisim ol man898menl 8dministr8tion. 8ccount8ncy. tsx8lK>n and secretari81 servws 81 8 cost including VAT. l01alli￿ £26.400 12021.. £26.4001. The 8mount owirKJ to Ryecroft Glenton or accrued al the year end was £13,20012021'. £13.2001. Mr A A E Glenton, a partner in that fim, is a trustee. b. During ihe year Trust used the servKes of s￿￿torS PGS Low for the prowsM)n of all necessery al services and advu al a cost totslling £2,88012021'. £2,880). £1,20012021'. £1,200) was owed to PGS Low Bt th& year eThJ. Mr W J O￿on, a partner in that fimi, was a trustee during the year. c. During t￿ year lh• Tnjsl us8d thè sorvicos of PorU8ThJ Finana81 M8n8g&m&nt Llmit8d IPFMI to procurè thè eontinuing of invastmènt m8n8gèis, C82ènov6 Capit81 Managemént ICCMI at 8 discount8d r8t8 subst8ntl81ty more 18VOU18b18 th8n the r8t85 g8n8r8lly 8V8118bl8. Th8 amount r8C8iV8d by PFM in respect of this 8ngag8menl w8s £36.664 12021.. £33.9411. PFM is wholly own8d by Ry8crolt Glenton. Mr A A E Glgnlrm, a in that finn. is 8 twusleg. £8.94512021: £8.77fjI was lo PFM al the year end. 7of28 0910112023 18..24

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