Charity number: 271993
GERALD BENTALL CHARITABLE TRUST
UNAUDITED
TRUSTEES, REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2025

GERALD BENTALL CHARITABLE TRUST
CONTENTS
Page
Reference and Administrative Details of the Charity. its Trustees and Advisers
Trustees. Report
Independent Examlner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements
7-15

GERALD BENTALL CHARITABLE TRUST
REFERENCE AND ADMINISTRATIVE DETAILS OF THE CHARITY. ITS TRUSTEES AND ADVISERS
FOR THE YEAR ENDED 5 APRIL 2025
Trustees
A J D Anstee, Chairman
E C Anstee
C L Thorp
C E Jackson
Charity registered
number
271993
Principal office
24 Slroudes Close
Wor¢esler Park
Surrey
KT4 7RB
Independent examiner
lan Saunderson FCA
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Bankers
Metrobank
One Soulhamplon Row
London
WC18 SHA
Solicitors
Withers
16 Old Bailey
London
EC4M 7EG
Investment Manager
Chades Stanley & Co. Limited
55 Bishopsgale
London
EC2N 3AS
Page 1

GERALD BENTALL CHARITABLE TRUST
TRUSTEES. REPORT
FOR THE YEAR ENDED 5 APRIL 2025
The Trustees present their annual ￿port together with the financial statements of the charity for the 6 April
2024 to 5 April 2025.
Objectives and activities
a. Polieies and objectives
The objectives of the charity as per its governing document are..
The Trustees shall hold the trust fund and the income thereof in trust lo apply the same both as to capital and
income for the charitable purposes of such charitable bodies organisalion and institutions or such other
charitable purposes or objects in such proportions and manners as the Trustees shall in their absolute
discretion from lime to time think fit.
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 guidanee 'Public benefit." running a
charity IPB21'.
b. Activities undertaken to achieve objectives
During the year the charity made 5812025 - 1081 grants lotalling £31,25012024 £56,000) to a range of UK
charities. The Trustees have made grants supporting, Eduealional, Health, Religious and Social Welfare
organisations. Donations ranged from £500 to £1,75012024- £500 to £1,500), with the most frequent amount of
grant awarded being £500 12024 - £5001.
c. Main activities undertaken to further the charity's purposes for the public benefit
The charity undertakes to give grants to worthy charities in order lo further the charity's purposes for public
benefit.
Achievements and performance
a. Main achievements of the charity
During the year, the charity donated £31,25012024.' £56,000) lo other charities as decided by the Trustees.
Financial review
a. Going concem
After making appropriate enquiries, the Trusteès have a reasonable expectation that the charity has adequate
resources lo continue in operational existence for the foreseeable future. For this reason, they continue lo adopt
the going concern basis in preparing the financial statements. Further details ￿gardIng the adoption of the
going concern basis ean be found in the aceounling policies.
b. ReseNes policy
The Trustees have a reserves policy whereby cash is kept at a level which will enable three months of
operational eosts to be met. Reserves in the form of investments are lo be kept to a level which will allow the
charity lo generate income for the grant making program, whilst preserving sufficient capital to enable grant
making in futu￿ periods.
c. Financial perfomiance
Investments generated ineome during the year of £72,176 12024 £61,613). Expenditure for the year was
£60,367 12024". £85,522) consisting of £11,758 12024. £12,518> of expenditure on raising funds and £48,609
12024." £73,044) on ch8ri18ble activities.
The loss on revaluation for the year was £187,891 12024 - 8 gain of £14,495).
Page 2

GERALD BENTALL CHARITABLE TRUST
TRUSTEES. REPORT ICONTINUEDI
FOR THE YEAR ENDED 5 APRIL 2025
Structure, govemance and management
Constitution
The charity was fomed under an irrevoeable trust for charitable purposes on 31 May 1974.
b. Methods of appointment or election of Trustees
New Trustees are appointed by selection by the current Trustees of the charity by a simple majority vole. New
Trustees are selected to add their expertise or knowledge to the board of Trustees.
c. Oryanisational structure and decision-making policies
The Trust is a registered charity, number 271993, and is consliluted under a trust deed dated 31 May 1974. The
trust is managed entirely by the Trustees, there being no employees. Decisions are taken by a majority of
Trustees including the power of appointment of new Trustees.
statement of Trustees. responsibilities
The Trustees are responsible for preparing the Trustees, Report and the financial statements in accordance
with applicable law and United Kingdom Accounting Standards Iuniled Kingdom Gener811y Accepted
Accounting Praclicel.
The law applicable to ch8rib.es in England & Wales requires the Trustees lo prepare financial statements for
each financial year which give 8 true and fair view of the slate of affairs of the charity and of its incoming
resources and application of resourees, including ils income and expenditure, for that period. In preparing these
financi81 statements, the Trustees are required lo".
select suitable accounting policies and then apply them consistently.,
observe the methods and principles of the Charities SORP IFRS 1021",
make judgments and accounting estimates that are reasonable and prudent",
stale whether applicable UK Accounting Stsndards IFRS 1021 have been followed, subject lo any
material departures disclosed and explained in the financial statements.,
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the
charity will continue in business.
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 lime 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 and signed on their behalf by..
A J D Anstee
Chairman
Dale".
2710812025
Page 3

GERALD BENTALL CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
FOR THE YEAR ENDED S APRIL 2025
Independent Examiner's Report to the Trustees of Gerald Bentall Charitable Trust Ilhe charity'l
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 I'lhe 2011 ACVI.
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 14515llbl of the 2011 Act.
Independent Examiner's Statement
I have completed my examination. I confirm that no matters have come to my attention in eonneelion with the
examination giving me cause to believe that in any material respect".
accounting records were not kept in respect of the charity as required by section 130 of the 2011 Act", or
the accounts do not accord with those records., or
the accounts do not comply with the applicable requirements con￿mIng the form and content of
accounts set out in the Charities (Aceounls and Reports) Regulations 2008 other than any requirement
that the accounts give a 'true and f81¢ view which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other mallers in connection with the examination to which
attention should be drawn in this report in order lo enable a proper understanding of the accounts lo 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 stale to the charity's
Trustees those matters l am required to slate lo them in an Independent Examiner's Report and for no other
purpose. To the fullest exlenl permitted by law, I do not accept or assume responsibility lo anyone other than
the charity and the charity's Trustees as a body, for my wortf or for this report.
Signed.
Dated..
2710812025
lan Saunderson FCA
BKL Audit LLP
35 Ballards Lane
London
N3 1XW
Page 4

GERALD BENTALL CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED S APRIL 2025
Unrestricted
funds
2025
Total
funds
2025
Total
funds
2024
Note
Income from:
Investments
72.176
72.176
61.613
Totsl Income
72.176
72.176
61.613
Expendlture on:
Raising funds
Charitable activities
11,758
48.609
11,758
48.609
f 2,518
73,004
Total expendlture
60,367
60,367
85,522
Net incomel{expenditure) before net {lossesllgains
on investments
Nel Ilossesllgains on investments
11.809
(187.691)
11.809
(187.691)
(23,909)
14.495
Net movement in funds
1175.8821
1175.8821
(9.414)
Reconciliation of funds..
Total funds brought forward
Nel movement in funds
1,814.978
(175.882)
1,814.978
(175.882)
1, 824,392
(9,414)
Total funds carried forward
1,639,096
1,639,096
1,814.918
The Statement of Financial Activities includes all gains and losses recognised in the year.
The notes on pages 7 10 15 form part of these financial slalemenls.
Page 5

GERALD BENTALL CHARITABLE TRUST
BALANCE SHEET
AS AT 5 APRIL 2025
2025
2024
Note
Flxed assets
Investments
1.586,182
1, 780.951
1.586.182
1, 780,957
Current assets
Debtors
10
340
340
36,927
Cash al bank and in hand
56.054
56.394
37,267
Creditors.. amounts falling due within one
year
{3.4801
(3,240)
Net current assets
52.914
34,027
Total assets less current Ilabllltles
1,639,096
1, 814,978
Total net assets
1,639,096
1,814,918
Charity funds
Unrestricted funds
12
1,639,096
1, 814,978
Total funds
1,639,096
1, 814.978
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by..
To4y AhJ6ee
A J D Anstee
Chairman
Dale..
2710812025
The notes on pages 7 10 15 form part of these financial slatemenls.
Page 6

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
Accounting policies
1.1 Basis of preparation of financial ststements
The financial statements have been prepared in accordance with the Statement of Recommended
Practice.. Accounting and Reporting by Charities preparing their accounts in accordance with the
Financial Reporting Standard applicable In the UK and Republic of Ireland IFRS 1021 issued in
October 2019 and Financial Reporting Standard applicable in the United Kingdom and RepLJblic of
Ireland IFRS 1021 and Charities Act 2011.
Gerald Benlall Charitable Trust conslitules a public benefit entity as defined by FRS 102.
1.2 Going concern
The charity has minimal fixed costs, with the main source of expenditure being grants made lo
institutions, which can be made at the discretion of the Trustees. Furthermore, the Charity had
significant net assets at the year end, including a healthy cash balan￿. The Trustees therefore
consider that based on the circumstances existing at the dale of signature of the accounts, the
operations of the charity are not likely to be affected in a material manner. The accounts have
therefore been prepared on a going concern basis.
1.3 Income
All income is recognised On￿ 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.
1.4 Expenditure
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic
benefit lo 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 on raising funds includes all expenditure incurred by the charity to raise fvnds for its
charitable purposes.
Expenditure on charitable activities is incurred on dIreC￿Y undertaking the activities which further the
charity's obieclives, as well as any associated support costs.
Expenditure is recognised once there is a legal or constructive obligation lo transfer economic
benefit lo 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.
Support costs are those costs incurred directly in support of expenditure on the objects of the
charity.
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, bul not accrued as expenditure
All expenditure is inclusive of irrecoverable VAT.
Page 7

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
Accounting policies Icontinuedl
1.5 Interest receivable
Interest on funds held on deposit is included when receivable and the amount can be measured
reliably by the charity,. this is normally upon nolilication of the interest paid or payable by the
institution with whom the funds are deposited.
1.6 Investments
Fixed asset investments are a form of financial instrument and are initially recognised al their
transaction cost and subsequently measured at fair value al the Balance Sheet dale, unless the
value cannot be measured reliably in which case il is measured at cost less impairment. Investment
gains and losses, whether realised or unrealised, are combined and presented as 'GainsllLossesl
on inveslmenls, in the Slalement of Financial Activities.
1.7 Debtors
Trade and other debtors are recognised at the selllemenl amount after any trade discount offered.
Prepayments are valued al the amount prepaid net of any trade discounts due.
1.8 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 dale of acquisition or opening of the deposit or similar
account.
1.9 Liabilities
Liabilities are recognised when there is an obligation al the Balance Sheet dale as a result of a past
event, il is probable that a transfer of economic benefit will be required in selllemenl, 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 il has re￿iVed as advanced payments for the goods or services it musl provide.
1.10 Financial instruments
The charity only has financial assets and financial liabilities of a kind that qualify as basic financial
inslrumenls. Basic financial instruments are initially recognised at transaction value and
subsequently measured al their settlement value with the exception of bank loans which are
subsequently measured al amortised cost using the effective interest method.
1.11 Fund accounting
General funds are unrestricted funds which are available for use al the discretion of the Trustees in
furtherance of the general objectives of the charity and which have not been designated for other
purposes.
The charity does not have any reslricled funds.
Page 8

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
Investment income
Unrestricted
funds
2025
Total
funds
2025
Dividend Income
Interest Income
71,944
232
71.944
232
72,176
72.176
Unrestricted
funds
2024
Total
funds
2024
Dividend Income
61,528
85
61.528
85
Interest Income
61, 613
61,613
Investment management costs
Unrestricted
funds
2025
Total
funds
2025
Investment management fees
Custody fees
11,518
240
11.518
240
11,758
11.758
Page 9

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
Investment management costs {continued}
Unrestrictgd
funds
2024
Total
funds
2024
Investment management fees
Custody fees
12,325
193
12,325
193
12,518
72.518
Anatysls of grants
Grants to
Instltutions
2025
Total
funds
2025
Supporting good causes
35,146
35,146
Grants lo
Institutions
2024
Total
funds
2024
Supporting good eauses
56, 000
56,000
The charity has made the following material grants to institutions during the year..
2025
2024
Name of Instltutlon
Old Bentallians Association
steadfast Sea Cadets
Totsl of all grants under £1,000
1,750
1,500
28,000
1,500
1,500
53,000
31,250
56.000
other grants lo institutions
3,896
Page 10

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
Analysis of charitable expenditure
2025
2024
Educational
Environmental
Health
Religious
Social & Welfare
1,500
2.000
1,500
28,000
2.000
22.500
15,500
1,500
12,750
31,250
56,000
Anatysis of expenditure by activities
Grant
funding of
activities
2025
Support
costs
Total
funds
2025
2025
Supporting good causes
35,146
13,463
48.609
Grant
funding ol
8Ctivities
2024
Support
costs
2024
To181
funds
2024
Supporting good causes
56.000
17,004
73.004
Page11

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
Analysis of expenditure by activities Icontinuedl
Analysis of support costs
Supporting
good
causes
2025
Total
funds
2025
Secretsrial fees
Accountancy fee
Independent Examiners fees
9,983
1,740
1,740
9,983
1,740
1,740
13,463
13,463
Supporting
good causes
2024
Total
funds
2024
Secrelerial fees
Accounting fees
Independent Examiners fees
13, 764
1,620
1,620
13,764
1,620
1,620
17,004
17,(X74
Independent Examlnatlon fee
The Independent Examiner's remuneration amounts to an Independent Examination fee of £1,74012024
£1,620) and other accountancy fees of £1.74012024- £1,620).
Staff costs
There were no employees during the current or prior year.
Trustees. remuneratlon and expenses
During the year, no Trustees re￿iVed any remuneration or other benefits {2024- £NIL).
Page 12

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
Fixed asset investments
Listed
investments
Valuatlon
At 6 April 2024
Additions
Disposals
Revaluations
1,780,951
52.461
159.539)
1187,691)
At 5 April 2025
1,586,182
Net book value
At 5 April 2025
1,586,182
At 5 April 2024
1, 780.951
Investments at market value comprise:
2025
2024
UK Equity
International Equity
Propety
1.083,828
422,863
79,491
1,223. 167
481,300
76,484
1.586,182
1, 780.951
10. Debtors
2025
2024
Due within one year
Amounts owed by HMRC
340
340
340
340
Page 13

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
11. Creditors: Amounts falling due within one year
2025
2024
Accruals and deferred income
3,480
3.240
12. Statement of funds
statement of funds - current year
Balance at 6
April 2024
Gainsl Balance at 5
{Lossesl
April 2025
Income Expenditure
Unrestricted funds
General Funds - all funds
1.814,978
72.176
{60,3671
1187,6911
1,639.096
ststement of funds - prior year
Balan￿ at
6 Apnl 2023
Gains/
Balan￿ at
(Losses) 5 Apnl 2024
Income Expenditure
Unrestrlcted funds
General Funds - all funds
1,824,392
61,613
(85,522)
14,495
1, 814.978
Page 14

GERALD BENTALL CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2025
13.
Analysis of net assets between funds
Analysis of net assets between funds - current year
Unrestricted
funds
2025
Total
funds
2025
Fixed asset investments
1,586,182
56,394
13,4801
1,586.182
56.394
{3,4801
Current assets
Creditors due within one year
Total
1,639,096
1,639.096
Anatysls of net assets between funds - prlor year
Unrestricted
funds
2024
Total
funds
2024
Fixed asset investments
Current assets
Creditors due within one year
1, 780, 951
37,267
(3,240)
1, 780,951
31.267
(3,240)
Total
1,814, 978
1, 814,978
14.
Related party transactions
There were no related paty transactions during the current or prior year.
Page 15