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2024-04-05-accounts

Page
ReferenceandadministrativedetailsoftheTrust,itsTrusteesandadvisers 1
Trustees’report 2-5
Independentauditor'sreportonthefinancialstatements 6-9
Statementoffinancialactivities 10
Balancesheet 11
Statementofcashflows 12
Notestothefinancialstatements 13-25

Trustees LockwellTrusteesLimited,CorporateTrustee
ThefollowingaredirectorsoftheCorporateTrustee:
Mr
J
ANCampbell
MsGECampbell
MrsJCChalmers,Chair
MrJMCampbell
DrCMPercy(Resigned12June2023)
Miss
ACampbell
MrMCampbell
MissEGChalmers
MsJKBrown
MissRECampbell
MrCGPercy
Charityregistered
number 245061
Principaloffice SpringfieldHouse
SpringfieldRoad
Horsham
WestSussex
RH122RG
Independentauditor KrestonReevesLLP
CharteredAccountants
StatutoryAuditor
SpringfieldHouse
SpringfieldRoad
Horsham
WestSussex
RH122RG
Bankers LloydsBankPlc
1WestStreet
Horsham
WestSussex
RH121PA
InvestmentAdvisors CloseBrothersAssetManagement
10ExchangeSquare
PrimroseStreet
London
EC2A2BY

19 December 2024

Unrestricted Total Total
funds funds funds
2024 2024 2023
Note £ £ £
Incomefrom:
Donationsandlegacies 4 - - 23,000
Investments 5 630,891 630,891 712,997
Totalincome 630,891 630,891 735,997
Expenditureon:
Raisingfunds 7 84,773 84,773 83,562
Charitableactivities 7 1,443,944 1,443,944 1,507,088
Totalexpenditure 1,528,717 1,528,717 1,590,650
Netexpenditurebeforenetgains/(losses)on
investments (897,826) (897,826) (854,653)
Netgains/(losses)oninvestments 1,598,511 1,598,511 (590,254)
Netmovementinfunds 700,685 700,685 (1,444,907)
Reconciliationoffunds:
Totalfundsbroughtforward 21,054,632 21,054,632 22,499,539
Netmovementinfunds 700,685 700,685 (1,444,907)
Totalfundscarriedforward 21,755,317 21,755,317 21,054,632

2024 2023
Note £ £
Fixedassets
Investments 10 21,833,628 21,199,311
21,833,628 21,199,311
Currentassets
Debtors 11 56,079 28,398
Cashatbankandinhand 33,132 44,903
89,211 73,301
Creditors:amountsfallingduewithinone
year 12 (120,022) (182,980)
Netcurrentassets 21,802,817 21,089,632
Totalassetslesscurrentliabilities 21,802,817 21,089,632
Creditors:amountsfallingdueaftermore
thanoneyear 13 (47,500) (35,000)
Totalnetassets 21,755,317 21,054,632
Charityfunds
Restrictedfunds - -
Unrestrictedfunds
Generalfunds 21,755,317 21,054,632
Totalunrestrictedfunds 21,755,317 21,054,632
Totalfunds 21,755,317 21,054,632

Statementofcashflows
Fortheyearended5April2024
2024
£
2023
£
Cashflowsfromoperatingactivities
Netcashusedinoperatingactivities (521,096) (1,046,211)
Cashflowsfrominvestingactivities
Proceedsfromsaleofinvestments
Purchaseofinvestments
1,935,386
(1,426,061)
1,766,678
(730,661)
Netcashprovidedbyinvestingactivities 509,325 1,036,017
Changeincashandcashequivalentsintheyear (11,771) (10,194)
Cashandcashequivalentsatthebeginningoftheyear 44,903 55,097
Cashandcashequivalentsattheendoftheyear 33,132 44,903
Thenotesonpages13to25formpartofthesefinancialstatements

4. Incomefromdonationsandlegacies
Legacies
Legacies
5. Investmentincome
Unrestricted Total
funds funds
2024 2024
£ £
Legacies
Unrestricted Total
funds funds
2023 2023
£ £
Legacies 23,000 23,000
23,000 23,000
Investmentincome
Unrestricted Total
funds funds
2024 2024
£ £
Incomefromlocallistedinvestments 219,031 219,031
Investmentincome-foreignlistedinvestments 313,655 313,655
Investmentincome(CPAgrossinterestreceivable) 22,102 22,102
Investmentincome-otherlocalinvestments 26,419 26,419
Investmentincome-otherforeigninvestments 49,684 49,684
630,891 630,891
Unrestricted Total
funds funds
2023 2023
£ £
Incomefromlocallistedinvestments 384,586 384,586
Investmentincome-foreignlistedinvestments 254,784 254,784
Investmentincome(CPAgrossinterestreceivable) 3,826 3,826
Investmentincome-otherlocalinvestments 23,925 23,925
Investmentincome-otherforeigninvestments 45,876 45,876
712,997 712,997

6. Analysisofgrants(continued) Analysisofgrants(continued)
NACOA 20,000
NicheInternational 15,000
NuffieldFarmingScholarshipsTrusts 10,000
OesophagealPatientsAssociation 10,000
OfftheStreets 5,000
One25 20,000
PlantYourFuture 15,000
PlayBuddiesTrust 5,000
PrisonersAbroad 5,000
RambertSchoolofBallet &ContemporaryDance 10,000
Re-Cycle 6,000
RegionalScreenScotland 5,000
Restore 30,000
RightTrackScotland 12,000
RiversideCounsellingService 10,000
RoyalAgriculturalBenevolentInstitution 15,000
SaveTheChildren 125,000
ScottishWildlifeTrust 15,000
ScoutsScotland 2,000
SenseInternational 9,000
ShelterScotland 10,000
Shelterbox 15,000
SightScotland 5,000
SiglodeOro 8,000
SOFEA 45,000
SolarAid 10,000
SpencerContact 10,000
StMungos 25,000
StreetChild 30,000
SupportDogs 5,000
TheAdamiProject,Sierra Leone 4,000
TheArmonicoConsort 5,000
TheCrawickMultiverseTrust 5,000
TheDashCharity 10,000
TheHertfordshireCommunityFoundation 20,000
TheOpenUniversityScholarshipFund 20,000
TheRoyalNationalOrthopaedicHospitalNHSTrust 5,000
TheRoyalNationalCollegefortheBlind 5,000
TheRoyalNationalInstituteforDeafPeople 10,000
TheSnitterfieldVillageHall 25,000
TheUpperRoom 37,500
TinnitusUK 15,000
TrinityCommunityArts 130,000
Waterside 5,000
WhizzKidz 7,000
WintercomfortfortheHomeless 10,000
WycombeYouthAction 5,000
TotalGrants 1,413,000

Grant
fundingof Support Total
activities costs funds
2024 2024 2024
£ £ £
Direct costs 1,413,000 30,944 1,443,944
Grant
fundingof Support Total
activities costs funds
2023 2023 2023
£ £ £
Direct costs 1,479,500 27,588 1,507,088

Total
Activities funds
2024 2024
£ £
Supportcosts-bankcharges 163 163
Supportcosts-Auditors’nonauditcosts 14,500 14,500
Governancecosts 16,281 16,281
30,944 30,944
Total
Activities funds
2023 2023
£ £
Supportcosts-bankcharges 144 144
Supportcosts-Auditors’nonauditcosts 14,271 14,271
Governancecosts 13,173 13,173
27,588 27,588

2024 2023
£ £
FeespayabletotheTrust'sauditorfortheauditoftheTrust'sannual
accounts 14,500 14,271
FeespayabletotheTrust'sauditorinrespectof:
Allnon-auditservicesnotincludedabove 16,281 13,173
Listed
investments Cash Total
£ £ £
Costorvaluation
At6April2023 20,470,334 728,977 21,199,311
Additions 1,426,061 - 1,426,061
Disposals (1,935,386) (471,298) (2,406,684)
Revaluations 1,614,940 - 1,614,940
At5April2024 21,575,949 257,679 21,833,628
Netbookvalue
At5April2024 21,575,949 257,679 21,833,628
At5April2023 20,470,334 728,977 21,199,311
Attheyearend,thehistorical costofthelistedsecuritiesheldby theTrust
is£15,073,037(2023
-
£15,403,353).
Withinlistedsecuritiesareoverseasinvestmentswithafairvalueof£14,378,221(2023 -£13,361,283).
AllotherlistedinvestmentsareatfairvaluewithintheUnitedKingdom.

11. Debtors
2024 2023
£ £
Duewithinoneyear
Prepaymentsandaccruedincome 52,679 24,918
Taxrecoverable 3,400 3,480
56,079 28,398
12. Creditors:Amountsfallingduewithin oneyear
2024 2023
£ £
Othercreditors 78,214 145,500
Accrualsanddeferredincome 41,808 37,480
120,022 182,980
13. Creditors:Amountsfallingdueafter morethanoneyear
2024 2023
£ £
Othercreditors 47,500 35,000
14. Analysisofnetassetsbetweenfunds
Analysisofnetassetsbetweenfunds
-currentperiod
Unrestricted Total
funds funds
2024 2024
£ £
Fixedassetinvestments 21,575,949 21,575,949
Tradeinvestments 257,679 257,679
Currentassets 89,211 89,211
Creditorsduewithinoneyear (120,022) (120,022)
Creditorsdueinmorethanoneyear (47,500) (47,500)
Total 21,755,317 21,755,317

Unrestricted Total
funds funds
2023 2023
£ £
Fixedassetinvestments 20,470,334 20,470,334
Tradeinvestments 728,977 728,977
Currentassets 73,301 73,301
Creditorsduewithinoneyear (182,980) (182,980)
Creditorsdueinmorethanone year (35,000) (35,000)
Total 21,054,632 21,054,632
Reconciliationofnetmovement infunds to netcashflow fromoperatingactivities
2024 2023
£ £
Netincome/expenditure
for
the period (as perStatement
ofFinancial
Activities) 700,685 (1,444,907)
Adjustmentsfor:
Unrealisedloss/(gains)oninvestments (1,143,642) 991,822
Decrease/(increase)indebtors (27,681) 85,793
Increase/(decrease)increditors (50,458) 46,375
Netcashusedinoperatingactivities (521,096) (320,917)
Analysisofcashandcashequivalents
2024 2023
£ £
Cashinhand 33,132 44,903
Totalcashandcashequivalents 33,132 44,903

At 6April At5April
2023 Cashflows 2024
£ £ £
Cashat bankand in hand 44,903 (11,771) 33,132
44,903 (11,771) 33,132
Thegrantcommitmentsdetailedbelowarenotrecognisedasaccrualsbecauseasattheyearendno
obligationsexisted
inrespectofthesegrants.TheTrusthadnotindicated
itsintentionstothegrant
Thegrantcommitmentsdetailedbelowarenotrecognisedasaccrualsbecauseasattheyearendno
obligationsexisted
inrespectofthesegrants.TheTrusthadnotindicated
itsintentionstothegrant
Thegrantcommitmentsdetailedbelowarenotrecognisedasaccrualsbecauseasattheyearendno
obligationsexisted
inrespectofthesegrants.TheTrusthadnotindicated
itsintentionstothegrant
recipients,thereforenovalidexpectationwascreatedwiththeotherparties.
2024 2023
£ £
At5April2024theTrusthadcommitmentsasfollows:
Commitmentsinrespectofgrantsapprovedforprojectswhichhave
notbeenaccruedinthefinancialstatementsbutwillformpartof
grants:
Withinoneyear 35,000 52,000
35,000 52,000
ReconciliationoftheGrantCommitments 2024
£
2023
£
Openinggrantcommitment 52,000 105,000
ChargedtotheStatementofFinancialActivityintheyear (17,000) (90,000)
Grantcommitmentswithdrawn (10,000) -
Newgrantcommitmentsintheyear 10,000 37,000
35,000 52,000

Totalcharitablegrantspayableandcommitted 2024 2023
£ £
Accrued 130,000 180,500
Commitment(above) 35,000 52,000
165,000 232,500