OpenCharities

This text was generated using OCR and may contain errors. Check the original PDF to see the document submitted to the regulator.

2023-04-05-accounts

THE DAVID PICKFORD CHARITABLE FOUNDATION

ANNUAL REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2023

CHARITY NUMBER 243437

THE DAVID PICKFORD CHARITABLE FOUNDATION

CONTENTS

Page
Trustees’ Report 1- 2
Independent Examiner’s Report 3
Statement of Financial Activities 4 - 5
Balance Sheet 6
Notes to the Accounts 7 - 12

THE DAVID PICKFORD CHARITABLE FOUNDATION

TRUSTEES AND ADVISERS

Trustees Mrs E J Pettersen
Mrs P Blackwell
Charity number 243437
Independent Examiner M. Wilkes FCA
Azets Audit Services
5th Floor
Ashford Commercial Quarter
1 Dover Place
Ashford, Kent
TN23 1FB
Principal bankers National Westminster Bank Plc
1 Princes Street
London
EC2R 9PA
Investment Advisers Brewin Dolphin
12 Smithfield Street
London
EC1A 9BD
Registered Office Benover House
Rectory Lane
Saltwood
Hythe
Kent
CT21 4QA

THE DAVID PICKFORD CHARITABLE FOUNDATION

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 5 APRIL 2023

The Trustees present their report and financial statements of the charity for the year ended 5 April 2023. The Trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” (FRS 102) in preparing the annual report and financial statements of the charity.

The financial statements have been prepared in accordance with the accounting policies set out in notes to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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 published in October 2019.

Objects

The objectives of the foundation are set out in Clause 2 of the Deed which states that the Trustees shall hold the trust fund and the income thereof to pay or apply the annual income of any part of the capital of the trust fund to, or for, such charitable institution, or institutions, or other charitable objects, or objects as the Trustees shall from time to time at their discretion select.

a) Investments

There are no restrictions, the declaration of trust provides the Trustee with the widest powers of investing, disposing of and dealing with the trust fund which are lawfully capable of being conferred on Trustees.

b) Expenditure

The whole of sums expended, whether income or capital, shall be applied for purposes coming within the legal definition of charitable purpose.

Public benefit statement

The Trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the trust’s aims and objectives and in planning future activities.

Review of the year

Income for the year totalled £31,383 (2022: £7,663).

Expenditure amounted to £159,785 (2022: £69,324) of which £131,350 (2022: £52,600) was distributed to charitable organisations within the objects of the Trust Deed. The key areas for focus for donations were support for vulnerable people in the UK; support for evangelistic work, with particular focus on work with children and young people; support for international projects; support for the development of Christian leadership; support for those who have been badly affected by the impact of COVID and support fot the relief of those in Ukraine.

The result for the year, before the gains on investments was a deficit of £128,402 (2022: surplus £785,107). The result after losses on investment was a deficit of £263,231 (2022: surplus £828,696).

The charity had funds at 5 April 2023 totalling £1,614,260 (2022: £1,876,491).

The market value of the investments at the end of the year was £1,575,936 (2022: £1,796,452) compared with the cost of £1,604,980 (2022: £1,710,685). The market value of the investments at 5 April 2023 was below the original cost but this is only considered to be a temporary position. In addition to the charity's portfolio of investments the charity held cash to be invested amounting to £28,172 (2022: £72,500).

Policy to risk

The Trustees are aware of the risk factors of the Foundation and every precaution is taken to ensure all legal obligations are adhered to. The Trustees attempt to avoid financial risk as far as possible by investing in shares on a low risk basis. As the charity's sole source of income is through its investment portfolio, this represents the major risk. Whilst the current state of the stock market has meant some shares have fallen in value, it is anticipated in due couse these values will recover.

THE DAVID PICKFORD CHARITABLE FOUNDATION

REPORT OF THE TRUSTEES (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023

Reserves

The Trustees aim to spend at least the income received in the year before taking account of investment gains and losses. The Trustees would anticipate holding unrestricted reserves equivalent to one year's average annual expenditure which currently amounts to £115,000 (2022: £70,000), though this varies due to the number of requests received. Unrestricted funds at 5 April 2023 amount to £10,152 (2022: £8,539). The Trustees will review the policy on an annual basis.

Designated funds at 5 April 2023 amounted to £754,819 (2022: £1,019,663) and details can be found in note 10 Endowment funds at 5 April 2023 amounted to £849,289 (2022: £849,289) and details can be found in note 11.

Plans for the future

The Trustees intend to review the requests that are made to the charity with the expectation that donations will be in line with themes for 2022/23.

Structure

The charity, which is registered with the Charity Commission under number 243437, is established under a Trust Deed dated 2 April 1965.

Governance and management

The Trustees of The David Pickford Charitable Foundation are responsible for the general control and management of the administration of the charity.

The Trustees who have served during the year were as follows:

Mrs E J Pettersen

Mr C J Pickford (resigned 23 December 2022) Mrs P Blackwell (appointed 23 December 2022)

Trustees' responsibilities

The Trustees are responsible for preparing the Trustees’ Annual 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 the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping proper accounting records that 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 Trust deed. 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.

By order of the Trustees

……………………….

Mrs E J Pettersen Date: 29 January 2024

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF

THE DAVID PICKFORD CHARITABLE FOUNDATION

I report to the charity trustees on my examination of the accounts of the charity for the year ended 5 April 2023 which are set out on pages 4 to 12.

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

Independent examiner’s statement

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

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.

…………………………………………….

M. Wilkes FCA For and on behalf of Azets Audit Services 5th Floor Ashford Commercial Quarter 1 Dover Place Ashford, Kent TN23 1FB

Date: 30 January 2024

THE DAVID PICKFORD CHARITABLE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2023

Notes
Income from:
Investment income
2
Assets gifted from The Pickford Trust
13
Total income
Expenditure on:
Donations payable
4
Independent examiner's fee
Investment manager's fee
Total expenditure
Net income/(expenditure) before gains
on investments
Gains/(losses) on investments
6
Net movement in funds
Reconciliation of funds:
Funds brought forward at 5 April 2022
Funds carried forward at 5 April 2023
2022
Unrestricted
Endowment
Total
Total
£
£
£
£
31,092 - 31,092 7,663
291 - 291 846,768
2023
31,383 - 31,383 854,431
131,350 - 131,350 52,600
3,402 - 3,402 2,745
25,033 - 25,033 13,979
159,785 - 159,785 69,324
(128,402) - (128,402) 785,107
(134,829) - (134,829) 43,589
(263,231) - (263,231) 828,696
1,028,202 849,289 1,877,491 1,048,795
764,971 849,289 1,614,260 1,877,491

All income and expenditure derive from continuing activities.

THE DAVID PICKFORD CHARITABLE FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2022

Comparative information only

Notes
Income from:
Investment income
2
Assets gifted from The Pickford Trust
Other Income
Total income
Expenditure on:
Donations payable
4
Independent examiner's fee
Investment manager's fee
Total expenditure
Net expenditure before losses on investments
Gains on investments
6
Net movement in funds
Reconciliation of funds:
Funds brought forward at 5 April 2021
Funds carried forward at 5 April 2022
2022
Unrestricted
Endowment
Total
£
£
£
7,663 - 7,663
609,480 237,288 846,768
-
617,143 237,288 854,431
52,600 - 52,600
2,745 - 2,745
13,979 - 13,979
69,324 - 69,324
547,819 237,288 785,107
43,589 - 43,589
591,408 237,288 828,696
436,794 612,001 1,048,795
1,028,202 849,289 1,877,491

All income and expenditure derive from continuing activities.

THE DAVID PICKFORD CHARITABLE FOUNDATION

BALANCE SHEET

AS AT 5 APRIL 2023

Notes
6
8
Debtors
7
Creditors: Amounts falling due within one year
Accruals
9
Funds
10
11
12
General funds
Designated fund
Fixed assets
Listed investments
Endowment fund
Cash investments
Current Assets
Cash at bank
Net current assets
Net assets
Unrestricted funds
£
£
£
1,575,936
28,172
1,604,108
2,103
759
11,049
17,390
13,152
18,149
(3,000)
(9,610)
10,152
1,614,260
10,152
754,819
849,289
1,614,260
2023
£
1,796,452
72,500
2022
1,868,952
8,539
1,877,491
8,539
1,019,663
849,289
1,877,491

The financial statements were approved and authorised for issue by the Board on 29 January 2024

Signed on behalf of the board of Trustees

………………………………………..

Mrs E J Pettersen

THE DAVID PICKFORD CHARITABLE FOUNDATION

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2023

1. Accounting Policies

1.1 Accounting convention

The David Pickford Charitable Foundation is a registered charity with the Charity Commission in the United Kingdom. The address of the registered office is given in the charity information on page 1 of these financial statements. The nature of the charity’s operations and principal activities are set out in Clause 2 of the Deed which states that the Trustees shall hold the trust fund and the income thereof to pay or apply the annual income of any part of the capital of the trust fund to, or for, such charitable institution, or institutions, or other charitable objects, or objects as the trustees shall from time to time at their discretion select.

The charity constitutes a public benefit entity as defined by FRS 102. The financial statements have been prepared 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 issued in October 2019, the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities Act 2011 and UK Generally Accepted Accounting

The financial statements are prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the charity and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

1.2 Funds accounting

Unrestricted income funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objectives.

Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.

Endowment fund represents investments mentioned in the Scheme as ‘The Trust Fund’. Any appreciation arising from this sum can be shown as part of unrestricted funds.

1.3 Income

All income is included in the Statement of Financial Activities (SoFA) when the charity is legally entitled to the income after any performance conditions have been met, the amount can be measured reliably and it is probable that the income will be received.

THE DAVID PICKFORD CHARITABLE FOUNDATION

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023

1. Accounting Policies

1.4 Expenditure

All expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all costs related to the category. Expenditure is recognised where there is a legal or constructive obligation to make payments to third parties, it is probable that the settlement will be required and the amount of the obligation can be measured reliably. It is categorised under the following headings:

1.5 Investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value with changes recognised in ‘net gains / (losses) on investments’ in the SoFA if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

1.6 Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in expenditure.

1.7 Tax

The charity is an exempt charity within the meaning of schedule 3 of the Charities Act 2011 and is considered to pass the tests set out in Paragraph 1 Schedule 6 Finance Act 2010 and therefore it meets the definition of a charitable company for UK corporation tax purposes.

1.8 Going concern

The financial statements have been prepared on a going concern basis as the Trustees believe that no material uncertainties exist. The Trustees have considered the level of funds held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the charity to be able to continue as a going concern.

The Foundation donates cash available in its bank account throughout the year. The cash available is generated from the investment portfolio via dividends & interest net of management fees. The Foundation has no formal commitments as regards its donations.

1.9 Judgements and key sources of estimation uncertainty

Accounting estimates and judgements are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. There are no judgements or key sources of estimation uncertainty.

THE DAVID PICKFORD CHARITABLE FOUNDATION

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023

2
Investment income
Dividend income
2023
2022
£
£
31,092
7,663
31,092
7,663

3 Permanent endowment invested on a total return basis

The charity has been granted the investment power of total return. This power permits the Trustees to invest permanently endowed funds to maximise total return and therefore to apply an appropriate portion of the unapplied total return to income. The unapplied total return remains invested as part of the permanent endowment until that power is exercised. When exercised it allows the Trustees to apply an appropriate portion of the unapplied total return to income each year.

Endowment
for investment
Unapplied
Total Return
£
£
At 6 April 2022
849,289
-
Unapplied total return
-
1,019,663
849,289
1,019,663
Movements
Dividend return
-
31,092
Investment management costs
-
(25,033)
Assets gifted from The Pickford Trust
-
291
Gains/Losses
-
(134,829)
-
(128,479)
Unapplied total return allocated to income
-
(136,365)
Net movement in the year
-
(264,844)
At 5 April 2023
849,289
754,819
2023
£
131,350
Charity No
2023
£
Brighter Future International Trust
1110823
45,000
Family Trust
1162296
500
Folkestone Rainbow Centre
1096570
50,000
Bible Society
2,500
YWAM
2,000
Sports Chaplaincy UK
500
Kenward Trust
1146481
2,000
Love Light Romania
1117981
Prison Fellowship
279446
2,000
Street Pastors (Ascension Trust)
1127204
1,500
St Peter & St Paul, Saltwood
-
750
Shelterbox
1096479
1,000
The Langley House Trust
1146304
1,000
Nehemiah Project
1058536
-
Innovista
1108679
2,000
Intl mission for the Jews
271323
-
UCB
1,000
Carried forward
111,750
Charitable donations
Total
endowment
£
849,289
1,019,663
1,868,952
31,092
(25,033)
291
(134,829)
(128,479)
(136,365)
(264,844)
1,604,108
2022
£
52,600
2022
£
12,000
750
2,000
-
2,000
-
1,000
-
1,000
-
750
1,000
1,000
1,000
6,500
1,000
-
30,000

4 Charitable donations

THE DAVID PICKFORD CHARITABLE FOUNDATION

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023

4 Charitable donations - continued

Charity No
Brought forward
CARE
1066963
Christians Against Poverty
1097217
Christians in Entertainment
801327
Sportsreach
1065723
Leprosy Mission
1050327
Philo Trust
285762
Porchlight
267116
Off the Fence
1108777
Air Ambulance
1021367
Tastelife
1158516
Toilet Twinning
265464
Alpha UK
1086179
Jews for Jesus
1110425
Mercy Ships
1053055
Youth for Christ
263446
2023
2022
£
£
111,750
30,000
5,000
5,000
1,000
-
1,000
-
500
-
2,000
6,000
5,000
5,000
2,000
1,000
-
1,000
500
-
1,000
-
600
600
-
1,000
-
1,000
1,000
1,000
-
1,000
131,350
52,600

In addition to the above donations, a further offer, amounting to £5,000 has been made to Christ Church, Balham. However, it is not yet known if they are in a position to proceed with their project and therefore is not a binding commitment at 5 April 2023.

Reconciliation of grants payable
Commitments at 6 April 2022
Commitments made in the year
Grants paid during the year
Commitments at 5 April 2023
Commitments at 5 April 2023 are payable as follows
Within one year (note 9)
5,000
131,350
(136,350)
-
-
-
-
52,600
(47,600)
5,000
5,000
5,000

5 Trustees remuneration and staff costs

During the year the Trustees received no remuneration or reimbursed expenses (2022: £Nil). No staff were employed by the Foundation.

6 Fixed Asset Investments

Fixed Asset Investments
Quoted Investments
Market Value at 6 April 2022
Additions
Transfer from Pickford Trust
Disposals
Net unrealised investment gains/(losses)
Market Value at 5 April 2023
Historical cost at 5 April 2023 of quoted investments
2023
£
1,796,452
373,503
-
(459,190)
(134,829)
1,575,936
1,604,980
2022
£
1,025,074
534,587
820,535
(627,333)
43,589
1,796,452
1,710,685

The fair value of the listed investments is determined by reference to the mid-market value of shares at the Balance Sheet date.

THE DAVID PICKFORD CHARITABLE FOUNDATION

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023

6 Fixed Asset Investments - continued

6 Fixed Asset Investments - continued
2023 2022
Investments listed on recognised stock exchange £ £
UK equities 336,056 391,626
Overseas Bonds 64,937 129,583
Overseas equities 699,191 812,551
Global Investments 84,286 67,928
Property 53,853 73,907
Absolute Return 68,142 69,068
Other 54,380 65,423
Commodities 9,455 38,548
UK Bonds 205,636 147,818
1,575,936 1,796,452
All investments were held in the UK.
There were no material investments held at either end.
7 Debtors 2023 2022
£ £
Accrued income 2,103 -
Other debtors - Gift to The David Pickford Charitable Foundation - 759
2,103 759
8 Cash investments 2023 2022
£ £
Diamond reserve 8 8
Cash at Brewin Dolphin 28,164 72,492
28,172 72,500
9 Creditors: amounts falling due within one year 2023 2022
£ £
Accruals 3,000 4,610
Charitable donations - 5,000
3,000 9,610
10 Designated fund As at 6 April New Designation As at 5 April
2022 designation released 2023
2023
£ £ £ £
Investment reserve 1,019,663 - (264,844) 754,819
The investment fund has been designated by the Trustees to generate an income stream for the charity.
2022 As at 6 April New Designation As at 5 April
2021 designation released 2022
£ £ £ £
Investment reserve 421,669 597,994 - 1,019,663

THE DAVID PICKFORD CHARITABLE FOUNDATION

NOTES TO THE ACCOUNTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2023

11
Endowment Fund
2023
The Trust Fund
Buildings and investments
2022
The Trust Fund
Buildings and investments
As at 5 April
2022
Income Expenditure
£
£
£
612,001
-
-
237,288
-
-
849,289
-
-
As at 5 April
2021
Income Expenditure
£
£
£
612,001
-
-
-
237,288
-
612,001
237,288
-
As at 5 April
2023
£
612,001
237,288
849,289
As at 5 April
2022
£
612,001
237,288
849,289

The Trust Fund

The Trust Fund represents the investments of the charity identified in the governing document as The Trust Fund.

Buildings and investments

As part of the assets gifted following the dissolution of The Pickford Trust, the permanent endowment in that charity transferred to The David Pickford Charitable Foundation.

In 1971 and 1972 the original endowment was invested by the trustees in purchasing and building properties at Elm Tree Farm. Further buildings were erected in 1982. Additional capital was invested by the trustees in purchasing listed investments.

12 Analysis of net assets between funds

2023
Fixed assets
Current assets
Current liabilities
2022
Fixed assets
Current assets
Current liabilities
Unrestricted
Designated
Endowment
£
£
£
- 754,819 849,289
13,152
- -
(3,000)
- -
10,152 754,819 849,289
Unrestricted
Designated
Endowment
£
£
£
- 1,256,951 612,001
18,149
- -
(9,610)
- -
8,539 1,256,951 612,001
Total
£
1,604,108
13,152
(3,000)
1,614,260
Total
£
1,868,952
18,149
(9,610)
1,877,491

13 Related party transactions

Mrs E J Pettersen is a trustee of Folkestone Rainbow Centre. During the year, the charity made a donation to Folkestone Rainbow Centre of £50,000 (2022: £2,000).

Mrs E J Pettersen is a trustee of Brighter Future International Trust. During the year, the charity made a donation to Brighter Future International Trust of £45,000 (2022: £12,000).

During the previous year, the Trustees of the Pickford Trust, a charity in which Mrs E J Pettersen and Mr C J Pickford are trustees, decided to wind up the charity. Approval was sought and gained from the Charity Commission to transfer the remaining funds to The David Pickford Charitable Foundation. As a result funds totalling £846,768 were transferred to The David Pickford Charitable Foundation.