CHARITY NUMBER 273853 THE JAMES WISE CHARITABLE TRUST REPORT AND FINANCIAL STATEMENTS YEAR ENDED 5 APRIL 2025
THE JAMES WISE CHARITABLE TRUST CONTENTS PAGE Legal and Administrative Information Report of the Trustees Report of Independent Examiner Income and Expendilure Slalemenl of Assets and Liabilities 10 Notes to the Accounts
THE JAMES WISE CHARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION TRUSTEES B J Sanders A J Mouser SOLICITORS Marshalls Solicitors 102 High Street Godalming Surrey GU7 IDS ACCOUNTANTS Brewers Chartered Accountants 3 Blrtley Courtyard Birtley Road Bramley Surrey GU5 OLA STOCKBROKERS Charles Stanley & Company Limited 25 Luke Street London EC2A 4AR BANKERS Lloyds Bank PIC 49 High Street Godalming Surrey GU7 1AT
THE JAMES WISE CHARITABLE TRUST ANNUAL REPORT FOR THE YEAR ENDED 5 APRIL 2025 Constitution and organlsatlon The James Wise Charitable Trust Is conslilu18d by Deed of Trltst dated 30 March 1977, as an7ended by a further Deed dated 25 Seplember 1989 and is registered charity No. 273853, The Trust is administered from 102 Hlgh Street, Godalming, Surrey GU7 1 DS. The Gharily Irust8es during Ihe year were.. A J Mouser B J Sanders There are no Ilmits on Ihe term that 8 Trustee may serve, and appointments will be made following the resignation of one of Ihe above. The adminislr81ion of the Trust Is carried out by Marshalls Solicilors, a practice in which all Trustees are partners. Objects of the charlty The object of the charity is to make a wlde range of charitable donallons al the dlscrelion of the Trustees. The donations during the year are detailed in appendix 1 . The beneficiaries are wide ranging including the sick, disabled, elderly and disadvanlaged. The Trustees have considered Ihe guidance from the Charily Commission in relation to public benelTI and are of the vi8w that there is an identifiable benefit arising out of the aims of Ihe charity, namely the relief of the sick, disabled, elderly and disadvantaged, being a vulnerable and significant section of the public. The Trustees are not aware of any detriment or harm which might arise from carrying out the charity's objects. Flnanclal Results and Investment Poll¢y The majority of the Trust assets comprise Investments in Government securllies and equities which are included in notes 7 of the accounts al a cost of £702,219 12024: £702,219) having a market value of £836,547 (2024: £899,958). The management of the inveslrllenl portfolio is undertaken by Charles Stanley & Company Limited. The charity also owns a small number of freehold properties included al a cost of £427,681, which formed part of the Eslale ol the selllor Mr James Wise deceased. This sum represents Ihe probate value at the dealh of Mr Wise on 8 November 1991 plus llllprovemenls since 2004 to current dale. The properties have been revalued as shown in note 3. The income arlsing on Ihe Trust assets is sel out on page 9 of Ihe accounts. The Iruslees note that the investment returns are satisfactory.
THE JAMES WISE CHARITABLE TRUST ANNUAL REPORT FOR THE YEAR ENDED 5 APRIL 2025- Contd. Charltable Donations During Ihe year donations lotalling £53,800 were made as illuslraled in appendix 110 Ihis report Reserves Pollcy The Trustees, policy on reseNes is to accumulate income on deposit account with interest paid gross and instant access for the purpose of makillg donations. The rate of interest payable will be kept under review. Rlsk Management The Trustees have examined the major strategic business and operalional risks which Ihe charity faces and confim that systems have been established to enable regular reports lo be produced so that necessary steps can bB lak8n to lessen risks. Trustees, responsibilltles In relatlon to the flnanclal statements Law applic8ble lo charities in England and Wales requlres the Iruslees lo prepare financial slalemenls for each financial year which give a true and fair view of the charity's financial activities during the year and of Ils financial position al the end of the year. In preparing those financial stalemenls, the Irustees are required lo-. select suitable accounting policies and then apply them consislenlly: make judgements and eslimales that are reasonable and PTudent- slate whether applicable accountlng slandards and sl8lemenls of recommended practice have been followed subject to any departures disclosed and explained in th8 financial statemenls., and prepare Ihe financial slalem@nts on the going concern basis unless it is inappropriate to presume that the charity will ¢onlinve In business. The Irtlslees are responsible for keeping accounting records which disclose with reasonable accuracy at any ti ancial position of th8 charity and enable them lo onsure thal the rinancial-" st lem <fegua wilh the Charities Acl 2011. They are also responsible for e charity and hence for taking reasonable steps for the prevention andd eclion er irregularilies. ts compl assets of I raud and o A J Mouser ned on behalf of the Trustees Dated 2025
THE JAMES WISE CHARITABLE TRUST INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE JAMES WISE CHARITABLE TRUST I report to the Iruslees on my examination of the accounts of The James Wise Charitable Trust ('Ihe charity,) for the year ended 5, April 2025 which comprise Ihe summary of receipts and payments and the statement of assets and liabilities. This report is made solely lo Ihe charity's trustees, as a body. in accordance with section 145 of Ihe Charllies Act 2011. My work has been undertaken so that I might slate lo the charity's Iruslees Ihose mallers l am required lo stale to them in this report and for no other purpose. To the fullest exlenl permilled by law, I do not accept or assume responsibilily to anyone oiher than the charity and the ch8rily's trustees as a body, for my work, for this report, or for the opinior)s I have formed. Responslbllltles and basis of report As the Iruslees of the charity you are responsible for the preparation of the accounts in accordance with the requirem8nls of the Charities Act 2011 {'the Act,). I report in respect of my examination of the charity's accounts carried out under seclion 145 of the Act and in carrying oul my examination I have followed all the opplicable Directions given by the Charity Commission under section 145(51{bl ol the Act. An independent examinallon does not involve gathering all the evidence that would be required in an audit and consequently does not cover all the mallers that an auditor considers in givlng their opinion on the accounts. The plar)ning and conduct of an audit goes beyond the limited assurance that an Independent examination can provide. Consequently, l express no audit opinion on the accounts 2nd my report is limited lo those specific mallers sel out in the independent examinerfs statement. Independent examiner's statement I have completed my examination. I confirm that no malerial m3tlers have come lo my allenlion In connection with the examination giving me cause to b8lieve that in any material respect.. accounting records were not kept in respect of the charity as required by section 130 of th8 Act,. or the accounts do not accord with Ihose records. I have no concerns and have come across no olher maller8 in connecllon with the 8xarllinalion to which attention should be drawn in this report in order lo enable a proper understanding of the accounts lo be reached. A M SKILTON ACA Brewers Chartered Accountants Dated 8th [uly 2025
3 Birtley Courtyard, Birtley Road. Bramley, Surrey, GU5 OLA
THE JAMES WISE CHARITABLE TRUST INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 5 APRIL 2025 Note 2025 2024 INCOMING RESOURCES Income from lisled investments Rental income from properties Bank and other interest 21,018 39,522 284 23,081 51,801 279 TOTAL INCOMING RESOURCES RESOURCES EXPENDED Charitable expenditure.. Donations paid Property expenses Other expenditure.. Administration 53,800 37,454 34,585 20,929 32,253 25,021 TOTAL RESOURCES EXPENDED 123 507 NET INCOMING RESOURCES) (62,683) {5,3741 Movement on investments Balance al 5th April 2024 BalanGe adjustment Balance at 5th April 2025 39,356 45,504 8,659 42,219
THE JAMES WISE CHARITABLE TRUST STATEMENTOF ASSETS AND LIABILITIES AT 5 APRIL 2025 Note 2025 2024 MONETARY ASSETS Marshalls. Client Account Charles Stanley's Account 10,550 11.627 32,972 12,532 NON.MONETARY ASSETS Assels held for Investment purposes.. Listed Investments at Market Value Freehold property at cost Revaluation of properties (2015) 836.547 427,681 637,319 1901547 899,958 427,681 637,319 1922 370 LIABILITIES Administration Costs Approve Trustees A J Mouser B J Sanders . 2025
THE JAMES WISE CHARITABLE TRUST YEAR ENDED 5 APRIL 2025 Notes to the Accounts: PRINCIPALACCOUNTING POLICIES la) Aecountlng conventlon The financial slalemenls are prepared on an income and expenditure basis under the historical cost convention as modified by the inclusion of investments al market value and In accordance with the Financial Reporting Standard for Smaller Entities (effective January 2007). In preparing the financial Slalemenls the charity follows besl practice as laid down in the Slalemenls of Recommended Practice "Accounting and Reporting by Charities" ISORP 2005) issu8d in July 2005. (b) Investment Income Investment income is accounted for in the period in which it is received. (c) Resources expended Expendilure is included on a payment's basis. Administration costs comprise costs for processing grants and applications, including 8UPPOrt lo actu81 and potential applicants and for the running of the charity itself as an organisalion. (d) Tangible fixed assets All assets are originally staled al cost and a revaluation adjustment is shown where applicable. (el Fixed asset Investments Inveslmenls are included at closing mid-market V81ue al the balance sheet date. Any gain or loss on revaluation is taken to the Rec8ipls and Payments account. PROPERTY ACCOUNT 2025 2024 Rents Received Expenditure Levy fees Valuation fee Property repairs Water rates 2,240 1,200 33,957 57 37.454 1,120 19,809 20,929 Net Income
THE JAMES WISE CHARITABLE TRUST YEAR ENDED 5 APRIL 2025 Notes to the Accounts cont. .1.. SCHEDULE OF FREEHOLD PROPERTIES Total original cost of units 65, 65a, 66 Seafront Estate and St Leonard5'. 427,681 Valuatlons 65 Seafront estate 65a Seafront estate 65b Seafront estate (new build) 65c Seafront estate (new build) 65d Seafront estate (new build) 66 Seafront estate St Leonards Total value a5 at 5 April 2015 225,000 130,000 160,000 160.000 160,000 130,000 100,000 1065 000 N.B. The properties were not revalued in the year ended 5 April 2024. Last revaluation dale April 2015 ADMINISTRATION 2025 2024 Charles Stanley's fee Brewers, fees Marshalls, fees.. Trust mallers Property mallers 10,187 5.490 7.952 5,220 15,617 959 7,742 4.107 TOTAL ADMINISTRATION COSTS
THE JAMES WISE CHARITABLE TRUST YEAR ENDED 5 APRIL 2025 Notes to the AcGounts cont...l... INVESTMENTS Note 2025 2024 Purchases at cost Equalisation Sales al cost Cash Fraction Gains l (loss) on sales Movemenl in the year (76,447) 66 129,786 (116,715) 86,633 14,049 38,741 8.659 LIABILITIES Brewers, fees Marshalls fees 5,760 859 5,490 1,937 12
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THE JAMES WISE CHARITABLE TRUST
YEAR ENDED 5 APRIL 2025
Appendix 1 to the Accounts
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THE JAMES WISE CHARITABLE TRUST
YEAR ENDED 5 APRIL 2025
Appendlx 1 to the A¢counts cont,.
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