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2022-04-05-accounts

Charity registration number 252102

NORMANBY CHARITABLE TRUST

ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2022

NORMANBY CHARITABLE TRUST

CONTENTS

Page
Trustees' report 1 - 2
Independent examiner's report 3
Statement of financial activities 4
Balance sheet 5
Notes to the financial statements 6 - 13

NORMANBY CHARITABLE TRUST

LEGAL AND ADMINISTRATIVE INFORMATION

Trustees CEW Phipps, The Marquis of Normanby
Nicholas Adam Buchan
Lady Peronel Cruz
Lady Lepel Kornicki
Lady Henrietta Burridge
Charity number 252102
Principal address More House
52 Tite Street
London
SW3 4JA
Independent examiner N Clemit ACA, FCCA
JWPCreers LLP
Chartered Accountants
Genesis 5
Church Lane
York
YO10 5DQ
Bankers C Hoare & Co
37 Fleet Street
London
EC4P 4DQ
Investment advisors Cazenove Capital Management Limited
12 Moorgate
London
EC2R 6DA

NORMANBY CHARITABLE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2022

The trustees present their annual report on the affairs of the charity, together with the financial statements and independent examiners’ report for the year ended 5 April 2022. The trustees have adopted the provisions of the Statement of Recommended Practice (SORP) “Accounting and Reporting by Charities” 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.

The legal and administrative information page forms part of this report.

Objectives and activities

The summary of the objectives as stated in the Trust Deed are:

“The trustees are directed to pay or apply the income of the endowment to or for other charitable purposes of bodies, associations and organisations specified in the Trust Deed or any other charities for the time being registered under the Charities Act or such other charitable purposes as the trustees in such shares and manner as the trustees shall from time to time determine. The trustees are given discretion to apply the whole or any part of the capital of the Trust Fund for any of the like purposes.

Any income not applied as above mentioned may be temporarily invested and the proceeds of any investments so made are to be applied as current income”.

The trustees confirm that they have referred to the guidance contained in the Charity Commission’s general guidance on public benefit when reviewing the charity’s aims and objectives and in planning future activities and setting the grant making policy for the year.

The charity aims to achieve its objectives by using the income from the investment portfolio to fund grants in accordance with the policy below.

Grant making policy

The charity has established its grant making policy to achieve its objects for the public benefit of making grants to or for the benefit of such charitable purposes or bodies as the trustees think fit.

In accordance with the objectives under the Trust Deed the trustees do exceptionally make grants outside the preferred area.

The trustees predominantly give out grants to institutions, although will occasionally make exceptions for individuals, and they will confine their assistance, for the moment, to mainly North Yorkshire and the North East of England. On occasions The Normanby Charitable Trust makes pledges of grants on condition that the project is able to go ahead. They have, therefore, at times had to retain income to cover these pledges.

The Trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the Trust should undertake.

Achievements and performance

During the year, the investment portfolio provided income of £157,960 (2021: £182,952). Grants of £396,547 (2021: £173,106) have been made to a total of 37 (2021: 34) charitable organisations, assisting a wide variety of causes in the year.

Financial review

The statement of financial activities is set out on page 4.

The charity had net expenditure before investment gains of £312,181 (2021: £55,770). Disposals of investments realised proceeds of £7,205,442. There were net realised losses on disposals of investments of £23,362 and net unrealised gains of £627,960 giving a total investment gains of £604,599. There was a net increase in funds in the year of £292,418 leaving total funds carried forward of £14,188,955.

The trustees are satisfied that the charity’s assets are available and adequate to fulfil its obligations.

NORMANBY CHARITABLE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2022

It is the policy of the charity to maintain unrestricted funds, which are the free reserves of the charity, at a level to provide sufficient funds to cover management, governance and support costs and in particular to cover the grants recommended for payment by the trustees.

The trustees maintain an expendable endowment fund. The trustees consider that the capital of the fund needs to be retained in order to produce ongoing income for charitable purposes. The trustee’s policy is to distribute income received; any income not applied is temporarily reinvested. The trustees are given discretion to apply the whole of any part of the capital of the general expendable endowment fund in accordance with the objects of the Trust Deed.

The trustees have allocated money to the designated expendable fund, so the balance is now at £57,000 (2021: £171,238), which is

to be used for a significant future projects.

At 5 April 2022, the charity had general expendable non-designated funds of £14,131,955 (2021: £13,725,299) and the trustees are satisfied that these funds are available and adequate to fulfil the charity’s obligations.

The investment strategy is set by the trustees on an annual basis and takes account of recent demands for funds and the quality of the funding applications. The trustees consider the income requirements, the risk profile and the investment manager’s view of the market prospects in the medium term. This strategy is set within an overall policy which states that funds are to be invested to maximise total return with due respect to risk.

The unrestricted funds may be invested in any type of investment. The strategy is reviewed with the investment managers annually.

Investment Powers

There are no restrictions on the charity’s power to invest.

The trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity and are satisfied that systems are in place to mitigate the exposure to major risks. The trustees have formulated an investment policy to mitigate investment risks.

Plans for future periods

The charity will continue to make the investment portfolio work to ensure grants are issued when the trustees see fit.

Structure, governance and management

The charity was formed under a Trust Deed dated 31 March 1966.

The power to appoint new or additional trustees is vested in the settlors during their joint lives and thereafter in the survivors of them.

The trustees meet two or three times a year to award grants, review the investment portfolio and discuss the administration of the

charity.

New trustees would be supported by the experienced trustees and on induction would be provided with a copy of the previous year’s accounts and any other relevant information.

The Trustees' r eport was approved by the Board of Trustees.

CEW Phipps, The Marquis of Normanby

Trustee

26 July 2022

NORMANBY CHARITABLE TRUST

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF NORMANBY CHARITABLE TRUST

I report to the Trustees on my examination of the financial statements of Normanby Charitable Trust (the Trust) for the year ended 5 April 2022.

Responsibilities and basis of report

As the Trustees of the Trust you are responsible for the preparation of the financial statements in accordance with the requirements of the Charities Act 2011 (the 2011 Act).

I report in respect of my examination of the Trust’s financial statements carried out under section 145 of the 2011 Act . In carrying out my examination I have followed all 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 financial statements in accordance with Accounting and Reporting by 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 now been withdrawn.

I understand that this has been done in order for financial statements to provide a true and fair view in accordance with 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:

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 financial statements to be reached.

N Clemit ACA, FCCA

JWPCreers LLP Chartered Accountants Genesis 5 Church Lane York YO10 5DQ

Dated: 26 July 2022

NORMANBY CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2022

Expendable Endowment funds
Unrestricted
Designated
2022
2022
Notes
£
£
Income
Investments
2
157,960
-
Expenditure
Raising funds
3
68,091
-
Charitable activities
4
80,534
321,516
Total expenditure
148,625
321,516
Net gains/(losses) on
investments
8
604,599
-
Net income before transfers
613,934
(321,516)
Gross transfers between
funds
(207,278)
207,278
Net income for the year/
Net movement in funds
406,656
(114,238)
Fund balances at 6 April 2021
13,725,299
171,238
Fund balances at 5 April 2022
14,131,955
57,000
Expendable Endowment funds
Total
Unrestricted
Designated
2022
2021
2021
£
£
£
157,960
182,952
-
68,091
61,091
-
402,050
154,376
23,255
470,141
215,467
23,255
604,599
3,252,061
-
292,418
3,219,546
(23,255)
-
(74,624)
74,624
292,418
3,144,922
51,369
13,896,537
10,580,377
119,869
14,188,955
13,725,299
171,238
Total
2021
£
182,952
61,091
177,631
238,722
3,252,061
3,196,291
-
3,196,291
10,700,246
13,896,537

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

All income and expenditure derives from continuing activities.

NORMANBY CHARITABLE TRUST

BALANCE SHEET

AS AT 5 APRIL 2022

Notes
Fixed assets
Investments
9
Current assets
Debtors
10
Cash at bank and in hand
Creditors: amounts falling due within one year
11
Net current assets
Total assets less current liabilities
Expendable Endowment Funds
Unrestricted funds
General unrestricted funds
Designated funds
2022
£
12,062
91,840
103,902
(21,297)
14,131,955
57,000
£
14,106,350
82,605
14,188,955
14,188,955
14,188,955
2021
£
16,677
187,369
204,046
(20,742)
13,725,299
171,238
£
13,713,233
183,304
13,896,537
13,896,537
13,896,537

The financial statements were approved by the Trustees on .........................

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

CEW Phipps, The Marquis of Normanby Trustee

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2022

1 Accounting policies

Charity information

Normanby Charitable Trust is a Charity in the United Kingdom.

1.1 Accounting convention

The financial statements have been prepared in accordance with the Trust's governing document, the Charities Act 2011, "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) (issued in October 2019)" and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102).

The Trust is a Public Benefit Entity as defined by FRS 102.

The Trust has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements 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 Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn.

The financial statements are prepared in sterling , which is the functional currency of the Trust .

The financial statements have been prepared under the historical cost convention, modified to include certain items at market value. The principal accounting policies adopted are set out below.

1.2 Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the Trust has adequate resources to continue in operational existence for the foreseeable future. Thus the Trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3 Charitable funds

The charity maintains a general expendable endowment fund and a designated expendable endowment fund, which is to be used for a significant future project.

The endowment funds represent unexpended income and capital which are expendable at the discretion of the trustees in furtherance of the objects of the charity. The trustees consider that the capital of the fund needs to be retained in order to produce ongoing income for charitable purposes. Such funds may be held in order to finance both working capital and capital investment.

Designated funds are expendable endowment funds designated by the trustees for particular purposes.

1.4 Income

All income is recognised in the statement of financial activities when the conditions for receipt have been met and there is reasonable assurance of receipt. Where a claim for repayment of income tax has or will be made, such income is grossed up for the tax recoverable. The following accounting policies are applied to income:

Investment income

Investment income is accounted for when receivable. Tax recoverable relating to investment income is accounted for in the same period as the related income.

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2022

1 Accounting policies

(Continued)

1.5 Expenditure Raising funds

Costs of generating funds relates to expenditure incurred in the management of the charity’s assets.

Charitable activities

Charitable activities include all expenditure directly related to the objects of the charity. Grants payable

These are accounted for when the trustees have accepted a legal or moral obligation to make the grant.

1.6 Fixed asset investments

Investments are stated at market value on the last trading day in the accounting period. Realised and unrealised gains and losses are shown collectively in the appropriate section of the statement of financial activities.

1.7 Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.8 Financial instruments

The Trust has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Trust 's balance sheet when the Trust becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are measured at transaction price including transaction costs .

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at transaction price .

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of operations from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities.

2 Investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Income from listed investments 157,960 182,952

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2022

3 Raising funds
Unrestricted Unrestricted
funds funds
2022 2021
£ £
Investment management 68,091 61,091
68,091 61,091
4 Charitable activities
2022 2021
£ £
Grants payable (see note 6) 396,547 173,106
Bank fees 378 -
396,925 173,106
Share of support costs (see note 6) 3,140 2,650
Share of governance costs (see note 6) 1,985 1,875
402,050 177,631
Analysis by fund
Unrestricted funds 80,534 154,376
Endowment funds - Designated 321,516 23,255
402,050 177,631

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2022

5 Grants Payable
2022 2021
£ £
44th Middlesborough Scout Group 2,500 -
Bipolar UK 2,500 1,500
Braille Chess Association - 1,000
Caedmon School Equestrian Team 500 -
Captain Cook Memorial Museum 27,500 3,500
Chester-Le-Street united 500 -
Child Bereavement UK 5,000 -
Cleveland Mountain Rescue - 3,000
Criminon 1,700 1,600
Crisis UK 1,000 1,000
Esk Moors Caring or Heather Hopper - 2,000
ESK Valley Lifeline 5,000 -
Eskdale school 250,000 -
Estbek House - 1,800
Family Help, Darlington - 2,000
Fight against blindness 1,000 -
Garden Museum - 23,756
Georgian Theatre - 10,000
Great North Air Ambulance - 10,000
Happy Days 4,000 -
In2out 5,000 -
Italian Red cross 1,797 -
Larpool Community Garden Project, Whitby - 1,000
Living Painting 1,000 -
Lythe School Fund 5,000 -
Martin House - 10,000
Musicport - 2,800
Passage 2000 1,000 -
Pioneers - 1,000
Project Wingman 2,000 -
Restore - 1,000
Revival North Yorkshire 3,000 7,000
Royal Academy of Arts - 10,000
Royal National Institute of Blind People 4,500 -
Royal Trinity Hospice - 3,000
Saint Leonards PCC (Organ) 5,000 -
Sash 2,500 -
Sequal Trust - (3,250)
SOAS - 6,000
Staithes Area and Whitby Sheds - 3,000
Swan UK - 1,000
The Cancer and Pisces Trust 5,000 -
The Macular Disease Society 2,000 -
The Message Trust 5,000 -
The North York Moors Chamber Festival 20,000 8,000
The Passage - 1,000
The Police Community Clubs of Great Britain - 2,400
The Refuge Council 5,000 -
The Salvation Army 1,000 1,000
The Silver Line 1,000 1,000
The Smallpiece Trust 1,250 -
The Whitby Literary and Philosophical Society 10,000 -

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2022

Grants Payable
Together for short lives
Trinity Centre, Whitby
Turn 2 Us
Twins Trust
Wetwheels
WHISH
Whitby & District Community Transport
Whitby DAG
Whitby Interactive
Whitby Underground
Total
2022
2021
£
£
(Continued)
1,800
-
-
18,500
2,000
-
2,500
-
-
3,000
1,000
5,000
-
4,000
5,000
21,500
2,000
-
-
4,000
396,547
173,106
2022
2021
£
£
(Continued)
1,800
-
-
18,500
2,000
-
2,500
-
-
3,000
1,000
5,000
-
4,000
5,000
21,500
2,000
-
-
4,000
396,547
173,106
173,106

5 Grants Payable

6 Support costs

Support costs
2022
Support costs
Governance
costs
£
£
Accountancy fees
3,140
-
Independent examiners fee
-
1,985
3,140
1,985
Analysed between
Charitable activities
3,140
1,985
2021
2022 Support costs
Governance
costs
£
£
£
3,140
2,650
-
1,985
-
1,875
5,125
2,650
1,875
5,125
2,650
1,875
2021
£
2,650
1,875
4,525
4,525

7 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the Trust during the year.

8 Net gains/(losses) on investments

Unrestricted Unrestricted
funds funds
2022 2021
£ £
Gain/(loss) on sale of investments 604,599 3,252,061

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2022

9 Fixed asset investments

Listed
Investments
£
Cost or valuation
At 6 April 2021
12,959,885
Additions
7,434,871
Decrease in cash deposits
-
Total investment gains
604,599
Disposals
(7,205,442)
At 5 April 2022
13,793,913
Carrying amount
At 05 April 2022
13,793,913
At 05 April 2021
12,959,885
Historical cost at 5 April 2022 was £12,346,451 (2021: £11,343,604).
Investments at fair value comprise:
Investments listed on a recognised stock exchange
Cash deposits held as part of the investment portfolio
10
Debtors
Amounts falling due within one year:
Trade debtors
11
Creditors: amounts falling due within one year
Trade creditors
Cash in
portfolio
£
753,348
-
(440,911)
-
-
312,437
312,437
753,348
2022
£
13,793,913
312,437
14,106,350
2022
£
12,062
2022
£
21,297
Total
£
13,713,233
7,434,871
(440,911)
604,599
(7,205,442)
14,106,350
14,106,350
13,713,233
2021
£
12,959,885
753,348
13,713,233
2021
£
16,677
2021
£
20,742

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2022

12 Endowment funds - Designated

The designated expendable endowment funds are to be used for significant future projects.

The designated sink fund is for future grants.

Transfers from the general expendable endowment fund to designated funds are to cover the costs of grants agreed and future pledges of support.

Movement in funds
Balance at
Income
Expenditure Transfers Investment Balance at
6 April 2021 gains 5 April 2022
£
£
£ £ £ £
Project Funds 30,000
-
- - - 30,000
Sink Fund 141,238
-
(321,516) 207,278 - 27,000
-
-
- - - -
- -
171,238
-
(321,516) 207,278 - 57,000
Movement in funds
Balance at
Income
Expenditure Transfers Investment Balance at
6 April 2020 gains 6 April 2021
£
£
£ £ £ £
Project Funds 30,000
-
- - - 30,000
Sink Fund 89,869
-
(23,255) 74,624 - 141,238
119,869
-
(23,255) 74,624 - 171,238

13 Financial commitments, guarantees and contingent liabilities

At the balance sheet date the charity was committted to making the following grants:-

Payable in less than one year:
Captain Cook Memorial Museum
Staithes Museum and Heritage Trust
Loftus Parish Organ
Total
Payable in 2-5 years:
Captain Cook Memorial Museum
Total
2022
£
27,500
5,000
-
32,500
2022
£
82,500
82,500
2021
£
3,000
-
5,000
8,000
2021
£
-
-

NORMANBY CHARITABLE TRUST

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)

FOR THE YEAR ENDED 5 APRIL 2022

13
Financial commitments, guarantees and contingent liabilities
Movements on commitments
Commitments brought forward
Commitments made
Commitments paid out
Commitments as at 5th April 2022
(Continued)
2022
2021
£
£
8,000
19,500
112,000
-
(5,000)
(11,500)
115,000
8,000

14 Related party transactions

£27,500 was paid to Captain Cook Memorial Museum in the year (2021: £3,500) of which The Marquis of Normanby and Lady Peronel Cruz were trustees during the year.