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2025-04-05-accounts

Charity number: 270749

ASHENDENE TRUST

UNAUDITED

TRUSTEES' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 5 APRIL 2025

ASHENDENE TRUST

CONTENTS

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Trustees' responsibilities statement 5
Independent examiner's report 6 - 7
Statement of financial activities 8
Balance sheet 9
Notes to the financial statements 10 - 20

ASHENDENE TRUST

REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY, ITS TRUSTEES AND ADVISERS FOR THE YEAR ENDED 5 APRIL 2025

Trustees Nicholas Michael Hornby
James Spence (resigned 8 December 2025)
Camilla Rose Pugh
Charity registered
number
270749
Principal office
34 Sackville Street
London
W1S 3ED
Bankers
Barclays Bank Plc
PO Box 6539
Leicester
Leicestershire
LE87 2BB
Investment Managers
Charles Stanley
Ropemaker Place
25 Ropemaker Street
London
EC2Y 9LY

Page 1

ASHENDENE TRUST

TRUSTEES' REPORT FOR THE YEAR ENDED 5 APRIL 2025

The Trustees present their annual report together with the financial statements of the Charity for the year 6 April 2024 to 5 April 2025.

Objectives and activities

a. Policies and objectives

The Trust objectives are to continue the policy of supporting a wide variety of charitable causes.

The trust was originally set up in December 1975 to permit Pusey Gardens to be used as a garden and arboretum for the public and for research in horticulture.

When Pusey House was sold in September 1990, the purpose of the charity changed.

The trust's current purpose is to provide grants to relatively small organisations where the grant will have a real impact.

The trust aims to support the following groups:

The trust supports the following types of organisations:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.

b. Main activities undertaken to further the Charity's purposes for the public benefit

The main activities undertaken by the Charity is the provision of donations to individuals or charitable organisations.

Achievements and performance

a. Main achievements of the Charity

The gross income of the Trust for the year was £43,992 (2024: £52,273). The Trust made donations during the year in favour of 13 (2024: 18) separate charities to a total value of £23,450 (2024: £44,859).

Page 2

ASHENDENE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.

b. Reserves policy

It is the policy of the Trust that funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six months expenditure. The Trustees considers that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Trust's current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

c. Financial review

For the year under review, income and expenditure on the unrestricted lncome Funds yielded a surplus of £3,619 (2024: £3,619 surplus), and on the Capital Fund a surplus of £69,758 (2024: £9,813 deficit). The total unrestricted funds surplus carried forward at the year end is £1,106,111 (2024: £1,036,353).

d. Principal risks and uncertainties

The Trustees have assessed the major risks to which the Trust is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

Structure, governance and management

a. Constitution

Ashendene Trust is a registered charity, number 270749, and is constituted under a Trust deed dated 19 December 1975, which stipulates that its income shall be applied solely towards such charitable purposes as the Trustees in their absolute discretion shall determine, and the the Trustees may not be paid any remuneration.

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed. The Trustees are responsible for the process of recruitment, ensuring that it complies with any requirements set out in the Charity's governing body.

The Trustees interview the short-listed candidates and seess what skills and knowledge they would bring to the board. References, formal vetting and approval by the full Trustee board are required to invite a candidate to join the Trustees.

The Chair, Nicholas Hornby, writes to the prospective Trustee, setting out their duties and expectations. The prospective Trustee signs and returns a copy of the letter. An induction process is arranged and all relevant parties, such as solicitors and accountants, are notified of the new appointment.

Page 3

ASHENDENE TRUST

TRUSTEES' REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

Plans for future periods

The trust intends to continue to invest its assets in a number of income-producing unitised investments. The aim is to distribute the income from these investments on an annual basis to the various charities as chosen by the Trustees.

Approved by order of the members of the board of Trustees on 30 December 2025 and signed on their behalf by:

Nicholas Michael Hornby

Page 4

ASHENDENE TRUST

STATEMENT OF TRUSTEES' RESPONSIBILITIES FOR THE YEAR ENDED 5 APRIL 2025

The Trustees are responsible for preparing the Trustees' 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 its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and 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.

Approved by order of the members of the board of Trustees on 30 December 2025 and signed on its behalf by:

Nicholas Michael Hornby

Page 5

ASHENDENE TRUST

INDEPENDENT EXAMINER'S REPORT FOR THE YEAR ENDED 5 APRIL 2025

Independent Examiner's Report to the Trustees of Ashendene Trust ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2025.

Responsibilities and Basis of Report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed 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 the accounts 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 (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 been withdrawn.

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

  1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a 'true and fair' view which is not a matter considered as part of an independent examination.

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.

This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: 30 December 2025

Robert Stokes FCCA, ACA

Page 6

ASHENDENE TRUST

INDEPENDENT EXAMINER'S REPORT (CONTINUED) FOR THE YEAR ENDED 5 APRIL 2025

On behalf of Regulatory Audit Vicarage Court 160 Ermin Street Swindon SN3 4NE

Page 7

ASHENDENE TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 5 APRIL 2025

Note
Income from:
Investments
4
Total income
Expenditure on:
Charitable activities
7
Total expenditure
Net income before net gains/(losses)
on investments
Net gains/(losses) on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
Income funds
2025
£
43,992
43,992
29,518
29,518
14,474
-
14,474
3,945
14,474
18,419
Restricted
Capital funds
2025
£
-
-
-
-
-
55,284
55,284
1,032,408
55,284
1,087,692
Total
funds
2025
£
43,992
43,992
29,518
29,518
14,474
55,284
69,758
1,036,353
69,758
1,106,111
Total
funds
2024
£
52,273
52,273
48,654
48,654
3,619
(9,813)
(6,194)
1,042,547
(6,194)
1,036,353

The Statement of Financial Activities includes all gains and losses recognised in the year.

The notes on pages 10 to 20 form part of these financial statements.

Page 8

ASHENDENE TRUST

BALANCE SHEET AS AT 5 APRIL 2025

Note
Fixed assets
Investments
11
Current assets
Cash at bank and in hand
Current liabilities
Creditors: amounts falling due within one
year
12
Net current assets
Total assets less current liabilities
Net assets excluding pension asset
Total net assets
Charity funds
Restricted funds
14
Unrestricted funds
14
Total funds
256,561
256,561
(3,600)
2025
£
853,150
853,150
252,961
1,106,111
1,106,111
1,106,111
1,087,692
18,419
1,106,111
457,482
457,482
(7,200)
2024
£
586,071
586,071
450,282
1,036,353
1,036,353
1,036,353
1,032,408
3,945
1,036,353

The financial statements were approved and authorised for issue by the Trustees on 30 December 2025 and signed on their behalf by:

................................................ Nicholas Michael Hornby

The notes on pages 10 to 20 form part of these financial statements.

Page 9

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

1. General information

The Ashendene Trust is an Unincorporated Charity whose registered address is 34 Sackville Street, London, W1S 3ED.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and 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 Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

Ashendene Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

The flnancial statements are prepared in sterling, which is the functional currency of the Trust. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

2.2 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Investment income is accounted for in the period in which the charity is entitled to receive it, the receipt is propable and the amount receivable can be measured reliably.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

Other income is recognised in the period in which it is receivable and to the extent the goods have been provided or on completion of the service.

Page 10

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

2. Accounting policies (continued)

2.3 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

2.4 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.5 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.6 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.

Page 11

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

2. Accounting policies (continued)

2.7 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.8 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by donors or which have been raised by the Charity for particular purposes. The costs of raising and administering such funds are charged against the specific fund. The aim and use of each restricted fund is set out in the notes to the financial statements.

Investment income, gains and losses are allocated to the appropriate fund.

3. Critical accounting estimates and areas of judgment

Estimates and judgments 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.

Critical accounting estimates and assumptions:

The Charity makes estimates and assumptions concerning the future. The resulting accounting estimates and assumptions will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are discussed below.

Critical areas of judgment:

The main area of judgement for the charity is the valuation of the investment portfolio, although the Trustees consider the estimation uncertainty to be minimal as the valuations are taken from the charity's investment adviser, Charles Stanley & Co. Limited's valuation report.

Page 12

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

4. Investment income

Unrestricted
funds
2025
£
Income from listed investments
29,600
Investment income - other investments
14,392
43,992
Unrestricted
funds
2024
£
Income from listed investments
41,076
Investment income - other investments
11,197
52,273
Total
funds
2025
£
29,600
14,392
43,992
Total
funds
2024
£
41,076
11,197
52,273

5. Analysis of grants

Grants and donations, individuals and organisations
Grants and donations, individuals and organisations
Grants and
donations
2025
£
23,950
Grants and
donations
2024
£
44,859
Total
funds
2025
£
23,950
Total
funds
2024
£
44,859

Page 13

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

6. Grants and donations payable

Unrestricted
funds
2025
£
Donations < £2,000
2,450
Maggies Carol Concert
3,000
Badminton Church restoration fund
3,000
UK friends of the Mustique Charitable Trust
5,000
Friends of Shipton Moyne
5,000
The Barn Theatre
5,000
23,450
Unrestricted
funds
2024
£
Donations < £2,000
6,250
University of Oxford Development Trust Fund
5,600
Outside in Art
2,805
The Barn Theatre
5,000
LAP
6,000
Bush Theatre Auction
2,200
Maggies Carol Concert
2,004
Horatio's Garden
5,000
Capital Kids Cricket Ltd (2nd of 3 promised)
5,000
Springboard Chippenham
5,000
44,859
Total
funds
2025
£
2,450
3,000
3,000
5,000
5,000
5,000
23,450
Total
funds
2024
£
6,250
5,600
2,805
5,000
6,000
2,200
2,004
5,000
5,000
5,000
44,859

Page 14

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

7. Analysis of expenditure on charitable activities

Summary by fund type

Unrestricted
funds
2025
£
Governance costs
3,601
Custody Charges
1,967
Grants and donations issued
23,950
29,518
Unrestricted
funds
2024
£
Governance costs
3,600
Custody Charges
195
Grants and donations issued
44,859
48,654
Total
2025
£
3,601
1,967
23,950
29,518
Total
2024
£
3,600
195
44,859
48,654

8. Analysis of expenditure by activities

Governance charges
Custody charges
Grants and donations issued
Grant
funding of
activities
2025
£
-
-
23,950
23,950
Support
costs
2025
£
3,601
1,967
-
5,568
Total
funds
2025
£
3,601
1,967
23,950
29,518

Page 15

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

8. Analysis of expenditure by activities (continued)

Grant
funding of
activities
2024
£
Governance costs
-
Custody charges
-
Grants and donations issued
44,859
44,859
9.
Independent examiner's remuneration
Fees payable to the Charity's independent examiner for the independent
examination of the Charity's annual accounts
Support
costs
2024
£
3,600
195
-
3,795
2025
£
3,600
Total
funds
2024
£
3,600
195
44,859
48,654
2024
£
3,600

10. Trustees' remuneration and expenses During the year, no Trustees received any remuneration or other benefits (2024 - £NIL) . During the year ended 5 April 2025, no Trustee expenses have been incurred (2024 - £NIL) .

11. Fixed asset investments

Cost or valuation
At 6 April 2024
Additions
Revaluations
At 5 April 2025
Listed
investments
£
590,500
207,367
55,284
853,150

The investments have been measured at open market value through the investment managers report.

Page 16

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

12. Creditors: Amounts falling due within one year

2025 2024
£ £
Accruals and deferred income 3,600 7,200

13. Financial instruments

2025 2024
£ £
Financial assets
Financial assets measured at fair value through income and expenditure 256,561 457,482

Financial assets measured at fair value through income and expenditure comprise the bank accounts and the investment capital bank account.

Page 17

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

14. Statement of funds

Statement of funds - current year
Balance at 6
April 2024
£
Unrestricted funds
Income Fund
3,945
Restricted funds
Capital Fund
1,032,408
Total of funds
1,036,353
Income
£
43,992
-
43,992
Expenditure
£
(29,518)
-
(29,518)
Gains/
(Losses)
£
-
55,284
55,284
Balance at 5
April 2025
£
18,419
Unrestricted funds
Income Fund
Restricted funds
Capital Fund
Total of funds
1,087,692
1,106,111

Page 18

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

14. Statement of funds (continued)

Statement of funds - prior year

Balance at Gains/ Balance at
1 April 2023 Income Expenditure (Losses) 5 April 2024
£ £ £ £ £
Unrestricted funds
Income Fund 326 52,273 (48,654) - 3,945
Restricted funds
Capital Fund 1,042,221 - - (9,813) 1,032,408
Total of funds 1,042,547 52,273 (48,654) (9,813) 1,036,353
Summary of funds
Summary of funds - current year
Balance at 6 Gains/ Balance at 5
April 2024 Income Expenditure (Losses) April 2025
£ £ £ £ £
General funds 3,945 43,992 (29,518) - 18,419
Restricted funds 1,032,408 - - 55,284 1,087,692
1,036,353 43,992 (29,518) 55,284 1,106,111
Summary of funds - prior year
Balance at Gains/ Balance at
1 April 2023 Income Expenditure (Losses) 5 April 2024
£ £ £ £ £
General funds 326 52,273 (48,654) - 3,945
Restricted funds 1,042,221 - - (9,813) 1,032,408
1,042,547 52,273 (48,654) (9,813) 1,036,353

15. Summary of funds

Page 19

ASHENDENE TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

16. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2025
£
Fixed asset investments
-
Current assets
22,019
Creditors due within one year
(3,600)
Total
18,419
Restricted
funds
2025
£
853,150
234,542
-
1,087,692
Total
funds
2025
£
853,150
256,561
(3,600)
1,106,111

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2024
£
-
11,145
(7,200)
3,945
Restricted
funds
2024
£
586,071
446,337
-
1,032,408
Total
funds
2024
£
586,071
457,482
(7,200)
1,036,353

17. Related party transactions

During the year the charity made a donation of £5,000 (2024 - £5,000) to the The Barn Theatre Project, which has a common trustee, Mr Hornby.

Page 20