WHITEGATES CHILDREN'S TRUST
TRUSTEES, IiKPORT AND
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5TH APRIL 2023
REGISTERED CHARITY NO. 2586S3

WHJTEGATES CHILDRKN'S TRUST
CONTENTS
Page
Chtrlty Informatlon
Trustees, Report
Independent Ex*miner's Report
Statement of FinaneiAI Activities
B*lanee Sheet
Notes to the ViDanc141 Statements
The following page does not form part of the statutory
Flnanelal Statements
Operatlng Accowit

WHITEGATES CHILDREN'S TRUST
CHARITY INFORMATION
FOR THK YEAR ENDED 5TH APRIL 2023
TRUSTEES:
B J Tighe
R E Weaving
D A Wootle
C S Wright
CHARITYNO:
258653
CORRESPONDENT
ADDRESS:
21 Lugtrout Lane
Solihull
West Midlands
B912SB
INDEPENDENT
EXAMINERS:
R J Beresford
Charles Lovell & Co
Chartered Certified Accountants
Re8lStered Auditors
8 Church Green East
Redditch
Worcestershtre
B98 8BP
BANKERS..
Bawlays Bank pl¢
15 Colmor¢ Row
Bsrmingham
B3 2EP
Page I

WHITEGATKS CHILDREN'S TRUST
RKPORT
HE TRUST
FOR THE YEAR ENDED 5TH APRIL 2023
Th¢ trustees pr¢5ent their report and financial statements for the year ended 5th April 2023.
STRUCTURE COVERNANCE AND MANAGEMEN
TRUSTEES
Thc truytees named the Charity Inforniation Report havc seNed throughout the year except where
specified. Appointment of tn]stees is governed by th¢ Twsi De¢d of thc charity and by thc schcme
approved by the Charity Commission¢rs for England and Wale5 dated 3rd May 2002.
The Board of Trustees is auihorised to appoint new trustees to fill vacancies arising through
resignotion or death of an existing trustee.
CONSTITUTION
The Whitegates Childten's Trust is conSti￿t¢d by the Trust Deed dated 27th Febnwy 1969 gnd
now governed by ihe scheme dated 3rd M8y 2002.
OBJECTIVES AND A
TIVITIES
OBJECTS AND POLICIES
The objects of rhe Ch￿ltY are..
(l} the relief of young persons, including former beneficiaries of Tutnall Children's Home, who
through poveriy, deprivation or abuse. are in conditions of need, hardship or distress..
(21 to promote the educaiion of such young persons in such ways as the ttustees shall think fit.
DELIVERING PUBLIC BENEFIT
The ttustees have complied with the duty in sectiort 4 of the 2011 Charities Act to have dut regard
to guidan¢¢ published by the Chariiy Commission, ineluding public benefit guidance.
The charity provides grants to charities involved with children. The trustees consider that these grants
provide a Pilblic benefit.
HtEVEMENTS AND PERFORMANCE
DEVELOPMENT, ACTIVITIES AND ACHIEVEMENTS
The investm¢nt income received from investments and from funds placed on deposit was used to
make grants to a number of ¢haritie5 involv¢d with childrcn. Furthcr grants will bc made in
the current year.
FINANCIAL REVIEW
INVESTMENT POWERS & POLICIES
The Twst Deed authorises the trustees to make and hold investments authorised by law for
snv¢slrn¢nt of Trust funds with power lo vary such investments from time to time.
The Tntstee5 in coiisuliation with the charit￿8 investment advisors have a policy of spreading
investm¢nts )¢r055 a broad sector of the economy to rcducc risk and obtain medium term growth
and maintainable income.
Pagc 2

WHITEGATES CHILDREIY'S TRUST
REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 5TH APRIL 2023
eontlnucd.
FINANCIAL REVIEW
RESERVES POLICY
The Trustees have reviewed the reserves of the charity and these consist ofthe accumillated funds
carried fonvard at 3 1st March 2003 following the closure of Tutnall Childrcn's Home (Whiiegalesl
logeth¢r wilh th¢ sale proc¢eds of the property and its contents. Capital gains on investments
are added to r¢s¢rves as and when they arise. The reserves are held to produce income to be
used in the furtherance of the chartty's objects.
FINANCIAL REVIEW
Total income amoiints to £58,812 {£42.548.. 20221. After dcdu¢ting net rn3nagement and administration
expenses of £1,645 and grant5 of £27,000 {£1,445 and £19,500.. 2022) a sutplus of £30,167
{siirpliis of £21,603-. 2022) was added to the fund5 ¢arri¢d forward.
IUSK MANAGEMENT
The Trustees have reviewed the major risks that the cknrity fa¢¢s and ¢onfim) ihat systems have
been established to minimis¢ thes¢ risks.
STATEMENT OF TRUSTEES, RESPONSIBILtTEES
The Iruslees are required under the Chafilies Act 2011 to prepare financial stat¢ments for each financial
year which give a true and fair view of the charity's financial activities during th¢ year and o(iis
financial position al the end of the year lut)less the Charity 15 entitSed to prepare aceoLints on the
alternative receipts and payments basis). In pr¢paring f￿an¢1#1 statements giving & true and fair view.
Ihe tnjstees should follow begt practice and..
(a) select suirable accounting policies and apply them consistently;
(b) make judg¢ment5 and estimates that ar¢ reasonable a￿d prudent.,
1¢) state whether appli¢abl¢ a¢¢ounting standards and statements of recommended practice have been
followed, sllbject to any d¢partiir¢s dis¢los¢d and explained in the financial statemeiils,.
(d) prepare the financial statements on a going coneem basis unless tt is inappropriate to presiime that
the cl)arity will continue in operation.
The knislees are responsible for keeping accounting records which di5clos¢ with reasonable aeciiracy
the financial position of the charity and which enable them ID ensure that the financial statements comply
wiih applicable law and regulations. They are also responsibl¢ for safeguarding the assets of ihe charity
and hence for taking r¢a50nabl¢ steps for thc pr¢v¢ntion and detection of fraud at)d other irregularitie5.
APPROVAL
The r¢pori was approved
th
trustees on 07th June 2024 and signed on their behhlf.
Woott
Trus
Pa8e 3

WHITEGATE
CHILDREN'S TRUST
INDEPENDENT EXAMINER'S REPORT TO
THE TRUSTEES
I report on the accoLmts of the Charity for the year ended 5th April 2023, which are set out
on pages 5 to 8.
RESPECTIVE RESPONSIBJLITIES OF TRUSTEES AND EXAMINER
The cliarity's trustees are responsible for the preparation of the accounts. The charl￿5
tr115tCC5 consider that an audit is not required for this year under section 144 of the
Charitie5 Act 2011 (the 2011 Act) and ihat an ind¢p¢ndent examination is required.
li is my responsibility lo examine th¢ a¢counts under 5¢Ction 145 of the 2011 Act, lo follow
the proc¢diircs laid down in the General Directions given by the Charity Commission under
section 14515)Ib) of ihe 2011 Act End to state whether particular matters hav¢ come to my
attention.
BASIS OF INDEPEP4DENT EXAMINER'S REPORT
My examination was carried out in ae¢ordance with the General Directions given by the
Charity Commission. An exalnination includes a review of the accounting r¢cords kept
by thc Cliar￿ty and a comparison of the accounts presenred with ihose recoTds. It also
includes consideration of any unusual items or disclosures in th¢ accounts, and the seeking
of explanations from you as trustees con¢erning aThy such Matters. The pio¢edures
undertaken do not provid¢ all the evid¢n¢e that would b¢ required in an audit and,
consequently, no opinion is givcn as to whether the accounts present a'truc and fair vi¢w'
and the report is limited lo those ￿attErS set out in the statement below.
INDEPENDENT EXAMIf4ER'S sfATEMENT
In connection with my examinatlon, DO matt¢r has Come to my aiieniion..
l. Which give5 me reasonabl¢ ¢aus¢ to believe that in any material respeci the r¢quir¢m¢ntS
to k¢ep accounting records in aceordanee with s.130 of the Charities Act 2011.. and
to prepare accoiEnts which accord with the a¢countit)g records and to comply iviih the
accounting requirem¢nt5 of th¢ 2011 Act have not been met,. or
2. To which, in Tny opinion, attention shtsuld be drawn in order to ¢nabl¢ a proper
ndcistanding of the accounls io be reached.
R J Beresford
Chai'les Lovell & Co
Association of Chart¢red C¢rlified Ae¢ountants
Chartered Ccrtificd Aecountanls
Registered Auditors
8 Church Green East
Redditch
Worcestershire
B98 8BP
Dat¢.' 07th June 2024
Pagc 4

WHITEGATES CHILDREN'S TRUST
TATEM
OF FIIYANCIAL ACTIVITI
INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT
FOR THE I￿AR END
TH APRIL 2
23
Note
Unr¢stricted Funds
y¢ar ¢nd¢d
05.04.22
year ended
05.04.23
Incomillg resources
Incoming iesorii-cesfroin generaledfujids..
tnvestment income
Interest receivable
Inveslment income receivable
58,804
42,546
Total incoming re50urce5
58,812
42,548
Resources expended
Cliai ifable ocliviliv.s.'
Costs of activities in furth¢ran¢¢
of the charity's objeets..
Managemenl & admini8lration
- Grants
1,645
27.000
1,445
19,500
Total re50vrce5 expended
28,645
20,945
Net Income l {Expendltllre) for tbe yeAr
30,167
21,603
Other rec•gniscd 005ses)Igaln5
Gaipis aiid losses ort Iiivesiiiieiil assels
-IR¢duclionl I gain in mark¢t valu¢ of
invcstment5 as at 5th April 2023
Net movement in lund$
(30,1561
133,680
155,283
Fund balances brought forword
ai 6th April 2022
1,752,844
1,597,561
nd balAnces earrled forward
at 5th April 2023
1,752,855
1,752,844
All gains and losses reeognised in the period are included abov¢.
Page 5

WHITEGATE
CHILDREN'S TRUST
BALANCE SHEET
AS AT 5TH APRIL 2023
05.04.23
05.04.22
Note
Fixed assets
Investments
1,458,725
1,488,881
Current asset5
Cash ai bank & in hand
296,770
265,283
Cllrrent li8bilitie$
Creditors (amounts falltng
du¢ within one yearl
2,640
1,320
Total as$et$ less eurremt Ilabllltle8
294,130
263,963
Net 3ssets
1.752,855
1,752.844
Funds
Unrestricted income funds
Accumulated fund
1.752,855
1,752,844
Approved by rhe tn￿l¢eS on 07th June 2024 and signed on their behalf by'.-
D A Wootten
slee
Page 6

WHITEGATES CHILDREN'S TRUST
NOTES TO THE FINANCIAL STATEI¥IEl+rrs
R THE YEAR EP4DED 5TH APRIL 2023
l. Accouf4TING POLICIES
(A)B#g1s of prepArAtlon
The finat]cial stateTnents of th¢ ¢harity, which is a public benefit entity under FRS 102, have been prepared
in accordanc¢ with the Charitl¢s SORP {FRS 102)'A¢¢ounting and Reporting by Charities: Statement of
Recommended Practice applicable to charitics prcparing their Jc¢ount$ in accordan¢c with the Finan¢ial
R¢porting Standard applicable in the UK and Republic of Ireland (FRS 1021 {effeetive l January),,
Financial Reporiing Standard 102 The Financial Reponing Standard applicable in the UK and Republic of
Ireland, and the Charitics A¢t 2011. The fEnancial statements have bccn prepa￿d under the histori¢al cost
convention with the exceptioTh of inve5tment5 which are included at market value.
Ibl Fund aecountlng
Gencral funds are un￿strICted funds which are available for use at the discretion of the trustees i
furtherance of the general objectives of the chariry and which have not been designated for other
purpose5.
Restricted funds are funds which are to be used in actord8n¢e with th¢ specifie r¢strÈ¢tions imposed by
donors or which havc been raised by the charity for particular purposes. The Charity did not hold any
restricted funds during llie y¢ar.
(c)Donalions
Donations are credited to income and expendilure aecounls in the y¢ar in whi¢h ih¢y ar¢ r¢ceived.
(dJCgpit&l grants and leg8cle$
Capital grants and legaci¢s received are credited to the income and expenditure account in the year in
which they are received.
(e) G4ln51(losses) inve5tmentS
Gains/(loss¢sl on investments are creditedllchargedl to the SOFA in the period to which they relate.
2. TOTAL RESOURCES EXPENDED
05.04.23
05.04.22
Co$t$ of ¢h&rltable #¢tivities
(al Care of chEldren'.
Graiils made
27,000
19,500
Ibl Managemeni & 2dministraÉion'.
Bank & professional ch8r8CS
Office expenses
1,645
1,445
1.645
1,445
TOTAL EXPENDITURE
28,645
20,945
3, STAFF COSTS
No Iruslce of Whilegates Children's Trust received any emoluments during the year {2022.. £Nil}. The
trustees neither received nor waived any emoliiments during the year {2022.. £Nill and no out of
pocket expenses were r¢irnburs¢d.
Page 7

WFIITEGATES CHILDREN'S TRUST
NOTES TO THE FINLNCIAL STATEMENrs
FOR THE YEAR ENDED 5TH APRIL 2023
4. FIXED ASSET INVESTMENTS
05.04.23
05.04.22
Market value at 6th April 2022
Net Irediiciion) I gain on revaluation ai 5th April 2023
Capital r¢tUTn¢d
1.488,881
130,1561
1,355.201
133,680
Market value at 5th April 2023
1,458,725
1,488.881
Cost al 5th April 2023
762,907
762,907
5. CREDITORS (AMOUNTS FALLING DUE WITHIN ONE YEAR)
05.04.23
05.04.22
Accnjals & deferred income
2,640
1,320
6. ACCUMULATED FUND
05.04.23
OS.04.22
Balance at 6th April 2022
Surpliis l (Deficit) for the year
Nei Ltnrealised {losses) / gains
1,752,844
30,167
130.1561
1,597,561
21,603
133.680
Balance at 5th April 2023
1,752.855
,752,844
Page 8

WHITEGATES CHILDREN'S TRUST
RATIYG Accouf4T FOR THE YEAR ENDED 5TH APRIL 2023
y¢Jr ended
05.04.23
ycar endcd
05.04.22
INCOME
Interesi receivable
Inveslrnent income Tcceivablc
58,804
58,812
42,546
42,548
DEDUCT: OVERHEADS
Grants made..
Birniingham Boys, & Girls, Union
Bimiingham Phab Camps
Childhood First
Christad¢lphian M¢al - A- Day Fund
Dodford Children's Holiday Farni
Eve Brook Scholarship Fund
Friends of Fox Hollies School
Gitta Insley
Halow
J¢llybabi¢s Nurs¢ry & Pr¢-S¢hool
Mercy Ships
St Basils
The Christine Witciitt Memorial Fund
Ukrainc Donatio
Welcome
W¢5ton Turville Wells for TaDzania
YMCA Heart of England
4,(K)O
2.000
5,000
500
1,000
3,000
5.000
2.000
2,000
7,000
10.(K)O
5,(K)O
19,500
27,000
Indep¢nd¢nt Examinees F¢¢s
Bank & prof¢5sional charges
Office Cxpcnscs
1,320
325
1,313
132
28.645
20,945
(DEFICITNSURPLUS FOR THE YEAR
30,167
21,603
Page 9