REGISTERED CHARITY NUMBER: 283658 R¢port of the Tru$t•M and Flnan¢lal St•m•nts for th• Yor Ended 5th Aprll 2024 foT The David Brook• Charlty To%%ws + Gcffl811 Ltd Chartered Cethfied Accountwts River View 96 Hgh Stroet Garstan9 Preston Lancashire PR3 1WZ
The David Brooke Charlty Contents of tho Flnanclal Statements for the Year Endod 5th April 2024 Page Rep1 ofth• Truste*8 1 to 2 Indopendent Examinerf8 Report Statement of Flnandal Actlvltl•8 8alan¢e Sh••t Note6 to the Financ5al Staaments 6 to 11 Detalled Statemènt of Flnanclal Actlv5tl 12
The Davld Brooke Charity Report of Trustees for t Year Ended 5th Aprll 2024 The trustees Psen1 their report wtth the finarKyal statements of the ChAty for the year anded 5th April 2024. The trustees have adopted the prowsion8 of Accovnting and Reportlng by Charities.. Slatemenl of Recommended Practi appllcabl& to charities pwaring their ac£ounts in aCCdanCe wth tho Finanaal Reportong Stsndard applt8bJ8 In tha UK and Republic of Ireland IFRS 1021 (effectfve 1 January 20191. OWECTIVES AND ACTiIrtTIES Publle b•nefft Th8 Irvstees have had reg8rd to the guldance issugd by lh8 Charity Commlsslon on public bent. The charity makes grants to Inslituticrfls as Eet oul b81ow arKI masntains an investsnent FfOllO in orijer to generats Income to fvnd ¢harltabl8 donation$. ACHIEVEMENT AND PERFORMANCE Charitsblo actlviti•s During the financial year endlng 5 April 2024 the charfty donated to thirty nlne organisalions a total of£92,040 as set r In note 4 to the financial statements. It Is th8 policy of thè Irustees to donate to spedfic pfoiects equipment. FINANCIAL REVIEW Flnanclal revl¢w At th8 and of the year the Val of tho Investrnenl portfolio wa$ £3,270,955. The polScy of the trustéas is to make charitable donallon$ out d investment incorne (net of ¢osts}. STRUCTURE, GOVERNANCE AMD MANAGEMEKr Gowrnlng document The Charity Is Controll by its goveming ¢kxum8nt. a d88(l of tnjst and ¢onstilutes an unincorpcfated charity. The drity was cr¥atgd by Trust Dee(1 dated 28 August 1981 for Ih& transfor Mr D Brooke of wtain Inveslments and to hdd thè (2pilal and nme of any property of the charity for such charitabl& purpM)ses as the trustees may from time to limé delenmine, and in partlcular for those charitsble instilutions concerned with th8 rellgf of children and YOL persons In nwj. SubsequÉntly investfflents and cosh have been transferred lo the charity by Mr and Mrs D Brk& Mr and Mrs N A Brooke an(1 M J A Brooke. REFERENCE AND ADMINISTRATIVE DETAILS R¥glst6r•d Charlty numb•r 283658 Prlncipal dr•s FaSrwpy8. 17 Mill Lan8 Great Har Blackbum Lancashlrg BB6 7UQ Truste Mr N A Brooke Mr M J A Broc4(e Mlss C F Wade Trustse 1nd•n•fit Examinor Mr Michatrl Gomall Towers + Gcmall Ltd ChBrtered Certified A¢untants Rlver View 96 High Streel Garstang Preston Lancashlra PR3 1WZ Pago 1
The David Brooke Charity Report of the Tru8te•s for tha Y•ar Ended 5th Aprll 2024 . ond $vJned C Ils behaw by: Ir N A Br(K>ke- Tnjstee Pago 2
Indopendent Examlner's Report to tho Truslees of The David Brooke Charity Indgp•nd•nt $xamSnet'$ r•port to the truste of The Davld Br(k8 Charlty I report to the charlty trustees on my examination of the account$ of The David Brooke Charity (the Twstl for the year ended 5th Aprfl 2024. R•spon$lbllltlo$ and basls of report A$ the charity trustees of the Trust you arg spOnsIble for preparation ol the 8ccowils In arLa)rdancg with the requirements oftha Charities Act 2011 Ilhe Act.). I rep(t In respect of my examinallon of the Trust's accounts carri8d out under Sfjctlc 145 crfth8 Act In caryng out my examlnation I have followed all applicable Diredons givèn by the Charlty Ccffnmission under Sodon 1451SXb} of the Act. Ind•péndent examinerf• •tat•ment I have Completed my eXaminaon. l Gonfirm that no m8tarlal matter8 hav8 come to my attent)n in Connectlon YAth the examlnauon giving me ¢auge to believe that in any materfal respeca: acxounting records were not kept in respect of the Tmst 88 required by tion 130 of the Act" or the accounts do not acr *ith those reLX)rds; or the acwnts do not compty ¥th the apFlicablè reqU1MentS o)ncemlro the forni and ¢JJnlwrt of accounts set ¢)ut in the Charibes (AountS and Reports) Ragulations 2008 othei than any requirement that the accwnts gNe o true and fair view vthich Is not a m8tt8r c[s•dered as part of an independent examlnatbn. I have no concems and have ojne ro$S no oiher matters in connectH)n Mth the examlnation to whi¢h attentkn shoukl be drawn In thls ret in ordar lo enable a proper understanding ofthg acixjunts to be reached. hAr Vichael Gomall Towor¥ • Gomall Ltd Ch8rt8r8d Certified Aco)untsnts River View 96 High Street Garstang Pr85ton Lancashlre PR31WZ Page 3
The Davld Brooke Charity statement of Financial Actlvftles for the Year Ended 5th April 2024 2024 Unrestsicied fund 2023 Totsl bjnds Notes INCOME AND ENOOWMENTS FROM Investmont IOme 95.753 95.686 EXPENDITURE ON Ralsmig fund$ 23.244 22.781 Charftabl• a¢tlvltles Grdnls kythe benefft of thlldren and yLwn9 peoFAe Grdnts to Oth Institutions 52,040 40.000 46,800 50.850 3.920 Total 119.204 124,231 N&gainsl{Ios8081 on Investments 151.533 {235,565) NET INCOMEIIEXPENDITURE) 128,082 (264,110) RECONCILIATION OF FUNDS Tot81 funds brought forward 3213.732 3.477.842 TOTAL FUNDS CARRIED FORWARD 3.341,814 3.213,732 The not88 fom) part of Ih8se finanaal stst¢ment8 Pag8 4
The Davld Brooke Charfty Balanc• Sheet 5th April 2024 2024 Unr8Strirtod fund 2023 Total fund8 FIXED ASSETS Investments 3,270.955 3,127,666 CURRENT ASSETS Debtors.. amounts falling dve tsthln one year C8sh at bank 57,034 23.951 73.814 22,043 80.985 95.857 CREDITORS Amounts fallirg due V•ilhln one year 110,126} {9.791) NET CURRENT ASSErs 70.859 86,066 TOTAL ASSETS LESS CURRENT LIABILITIES 3,341,814 3.213,732 NET ASSErs 3.341.814 3.213,732 FUNDS Unrestrictèd funds 10 3.341.814 3,213.732 TOTAL FUNDS 3,341,814 3,213,732 The finan ial stat¢m8nts were approved by the Board of Trustees and aulhorf8ed for Is8U8 . and were signed on Its bghaif by: Mr N A Brooke- Tntstee Mr M J A Br(K&o- Truste Miss C F W8iie- Truste8 The notes fomi part ofth88e financlal statemgnts P8g8 5
The Davld Brooke Charity Notes to th• Flnancial Statemènts for the Year Ended 5th April 2024 AccovKfiNG POUCIES BaslB of proparlng the Iln8n¢lal stat•m•nts The finanryal statements of the charity. which is a public ben8fft $nllty under FRS 102. have been preparod tn accordance wth the Charlties SORP (FRS 102} A(tounUng and Reporb'ng by Chaiilies.. Stslement of Recommended Practice applicAbl8 to charities preparing their accounts In accordance the Flnan¢ial Reporting Standard 8ppli(8ble In the UK and Rgpubllc of Ireland IFRS 1021 leffective 1 January 20191,, Financial Reporting Stsndord 102 The Finandal Reporting Stsndar(l applicable in the UK Republic of Ireland, and the Charities Acl 2011. The Ilnancial statements have been prepar&1 undgr the hi8lori¢al cost nvenlion. th the exception of Invgstrnents whith 8rè includ8d at marf(8t value. as modified by the waluation of certaln assets. Inc¢mo All incorne 1$ rec(xJnised in the Stslement of FlnancAal Activiti88 once the charfty has enlNlerrnt lo Ihtr ftr#Js, it 18 prob8ble that the income wll be rg¢¢iv and the amount can be rneasured rÈllBbly. ExpdItUr& Liabillties are reCognid as expenditu as soon as there is a legal or rxmstructiv8 ObligaOn mIllIn9 th9 ¢h8rity to that expenditure, it 1$ probable that a transfer of economic benefits Vrfill bg r¢quir&J in 8elU8m8nt and thg amount of the obli98tion (3n be measured reliably. Expenditure is accounted for on an acuuals basls and has bo das8ified under headings that aggregate all cost related to the category. Where w$ts cannot bo directly albul8 lo parUculai headings they have been alloc8lerl to activilies on a basis eA)nsistent with the u88 0freVI¢Ss. Grants offered subje¢t to co110nS which have not been met at the year end date are noted as a c4)mmllment but not accwed as expenditure. Taxatlon The ¢harfty Is exempt from tax on Its ¢harStsble ath'vitigs. Fund a¢¢ountln Unrestsicted fvnd$ Can be used in a¢XOrdan th the ¢harilabl8 objectives al the dlsuetkn of the tru8te8S. Restrlcted funds can only be useil for paCUlar restrirtsd purposes wthin tha objects of the dlarfty. Restriction8 arise when spetsffied by thè donor orvthen fund$ a raised for particular restricied purposes. Further 8xplanatlon ofthe naturè and purpose of each fun¢J Is Induded in the notes to the fincra1 ststomant& InvoBtments Investments 8r8 stated at market value at the balBnce sh88t d8te. The SOFA Includès the nat gains and losses arising on revaluatkMs and disFrf)sals throLwJhout Ihe year. INVESTMENT INCOPAE 2024 Unrgstrided funds T(*al funds Irw8slm8nt Ino)rne 95.753 95,686 Page 6 cnnlinued...
The David Brooke Charity Notes to the Flnanclal Statements - continuod for tho Year Ended 5th Aprll 2024 RAISING FUNDS I¥1M•nt m4n•goment ¢ost$ 2024 Unreslrfded fijnds 2023 Total funds Investment ManageMtt f888 23.244 22.781 GRANTS PAYABLE 2024 2023 Grants for the benefit ol children and young people Grants lo other inslitubons 52,040 40,000 46000 $0.850 97,650 Page 7 continued...
The Davld Brooke Charlty Notes to tho Financial Stat•ments - contlnuod for the Yoar Ended 5th Aprfl 2024 GRANTS PAYABLE- contlnued The total grants paK11o Institutions during the year was as k)Ilows: 2024 2023 Samarftans Blackbum Sunny Days Childrnn's Fund Maggie Cancer CarirJ Cantre Manchest8r Stockdales Bamado's Royal Sodety for Blind Chlldran Independent Living at Home Adon for H8arfng Loss The Children's Trost Botton Lad8 and Girfs Club Nlf8 YESU Rockln*w)rse Chlldrens Charity Lifo Cyde UK RSPB Outreath RAW Workshop Oougla8 Bader Foundatien CerebrBI Palsy Plarforn 1 Marine Conservati Sodety 2,000 3.000 2.500 2,500 3,000 2.500 3,000 2,000 2,500 6,000 3,500 7,000 6,500 6.500 2,100 3,000 3,000 2,500 2,600 2,000 2,750 2.000 2.500 6,000 3.000 3,000 2.000 2,OCKI 2.0 Deaf Bllnd UK Thomas m(Y Lancashire Tea¢hiThJ The Movement Centre for taryeled tralning Make tham smlle children'5 d)arsty Sunrise partnership Thomas Theyer foundalon Children's advanture fami trust equip for kids Ago concem Cheshlra Crac&eiiad(s trust Whoops a daisy muslc Cirdan sailing trust Biddulph ytxrth and cDmmunty zor 5th Ashton on Mersey Brownies Berkshire Bu¢ks ld11[e trust Rosemgr8 canc8r foundation Yorkshlre Dales millenium tw$1 Tho handicappe(l ¢hlldr8ns action group Dog asslstsnce dlsabilbty Rlbble Valley CookSng Club Support 009S Ald¢r Hey Hospital Hèlen Athdl t)YeXI8 Gorse Hill School Saint mattin Hospice 2.000. 5,500 2.000 2.500 3,000 2.500 2.300 2,1C(J 1,500 3.000 3.600 2.500 3,100 2,500 4.000 1,600 2,500 5,800 3,000 2,000 1.740 3,0 3.000 3.000 6.500 1.500 5.000 97,650 Page 8 contlnued...
The Davld Brooke Charity Notes to the Financlal Statemonts - continued for the Year Ended 5th April 2024 TRUSTEES. REMUNERATION AND BENEFITS Therg was no trusteBs' ramuner8tiLX) or other benefits for the year ended 5 ri1 2024 nor for the year endod 5 Aprfl 2023. Tru8tse'$ •JKpgnws There wgre no Ir8vd eXse8 pavj during the year endod S April 2024 nc< in the year endèd 5 Ap1 2023. INVESTMENT GAINS & LOSSES 2024 2023 Realised invesbment gainslllossesl Unrealiged Inveslmenl gainsllloss8sI 122,361 {7,4781 FIXED ASSET INVESTMENTS investmfjnls ARKET VALUE Al 6th Aprtl 2023 Addthons Dlsposals Revaluaknons 3,127,666 1,103,068 11,137,635) 177,&56 At 5th Aprfjl 2024 3,270.955 NET BOOK VALUE At 5th ApNI 2024 3,270.955 At 5th Awil 2023 3,127.666 ANALYSIS OF ASSETS HELD 2024 Market Value 2024 Cost 2023 Market Value 2023 Equiti8s- UK Equilios. Oversea5 Fixed Inleres¢- EmergM)g Market Fixed Int8T8sI- UK Totsls 1,044.337 1.586.801 100.724 906,171 1,363.851 118.939 2.715.620 5,605,162 618313 6 223 475 2 720 336 Cost or valuation at 5th April 2024 1$ represented by.. Invostmenls Valuation in 2024 3,270.955 Page 9 continued...
The Davld Brooke Charlty Notes to the Flnanclal Statomonts - continued for the Year Ended 5th April 2024 DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Barda income a¢cA)unt Bardays capitsl account 2.579 54.455 4,494 69.320 57.034 73,814 CREDITORS: AMOUNTS FALUNG DUE WITHIN ONE YEAR 2024 2023 AtxNed expenses 10.126 9,791 10. MOVEMENT IN FUNDS Not movem8nt in fund$ At 514124 At 614123 Unre•tri¢t•d funds General fund 3,213.732 128,082 3,341,814 TOTAL FUNDS 3.213.732 128,082 3,341,814 Net movement in fijnds. induded In the above are as folknvs.. Incoming resources Rosour expended Gain8 and Movement In fvrtds Unr•stiicted fund• General fvnd 95.753 11192041 151,533 128,082 TOTAL FUNDS 95.753 1119,2041 151.533 128,082 ComparatIv for mov•ment In funds Net movement in fvnds At 514123 At 614122 Unrestrlcted fvnd• General fund 3,477.842 1264,110 3,213,732 TOTAL FUNDS 3.477,842 1264,110) 3,213,732 CoThyarative ngt nv)vement in furKls, 1jed in the above are a3 follows: Incomlng restr expen(1 Gains and MOVent fiJnd$ Unr88trfcted funds General fund 95,886 1124.231) 1235,565) {264,1101 TOTAL FUMDS 95.686 1124.2311 1235,565} {264,1101 Page 10 cffjnlnu•J...
The Davld Brooke Charity Notes to the Financlal Statements - continued for tho Year Endod 5th April 2024 10. MOVEMENT IN FUNDS. contlnued A currgnt year 12 m(xths 8nd prior year 12 months combined rx)4tlon is as fdlows: Nèt movement in funds At 514r24 At Unr•stricted fund$ General fund 3.477.842 1136.(Y281 3.341,814 TOTAL FUNDS 3877.842 1136,0281 3.341,814 A fAJrrent year 12 mcfith8 and tmlor year 12 months combined not movgmgnt In funds, induded in the aik)v8 a as follows.. IrMM9 resources Resources expgndgd GaS and losses Movement In fvrKIs Unr•8trlcted fund¥ General fund 191,439 1243,4351 {84.0321 (136,0281 TOTAL FUNDS 191,439 (243,4351 184.0321 (136,0281 11. RELATED PARTY DISCLOSURES Thgre were no relalgd party tr8nsadlons for the year ended 5th ri1 2024. P89011
The Davld Brooke Charity Detailed Statement of Financlal Activities for the Year Ended 5th April 2024 2024 Unrestrictgd fuThls 2023 Totsl fvnd$ INCOME AND ENDOWMENTS InStment Incom Investment Inwme 95,f53 95,686 Total Incoming r•sourc•s 95,753 95.686 EXPENDITURE Investm•nt management cost¥ Investment management fees 23,244 22.781 Charitablo actlvltles Grants lo institLrtion8 92.040 97,650 Support ¢o$t* GOrnanCe costs Actountsncy Bnd legal fees 3.920 3.800 Total resources expended 119,204 124,231 N•t in¢om• b•fore g•ln• and10•8•8 123.4511 128.5451 R6allsed recogni$ galns and losses Rèalised gainsl11os} on fixed asset investments 151,533 {7.4781 Net Income 128.082 136.0231 Thrd P&J8 dogs n¢X fonn part of th8 slatutuy finan(yal statements Page 12