REGISTERED CHARITY NUMBER: 283858 Report ofthe Trustees and Financlal Stat•m•nts for the Year Ended 5th Aprll 2025 Tho Davld Br¢)oke Charlty Towers + Gomall Ltd Chartered Certlfied Accountants River View 96 High Street Garstsng Prèston Lancashlre PR3 1WZ
The David Brooke Charity Contents of the Flnanclal Statements for the Year Ended 5th April 2025 Page R•port of the Tru$tees 1 to 2 Ind•p•Thl•nt Ex4min•¢$ R•port Ststsment of Flnanclal Act5vltl•8 Balan Sheet Not•s to tho Financial Stst¢m•nts 6 to 10 D¢ts11 Stat•m?nt of Financial Activiti
The David Brooke Charity Report of the Truslees for the Year Ended 5th April 2025 The trustees present thoSr repr)rt the flnanclal statements of the charfty for Ihe year ended 5th April 2025. The trustees have adopted the provisions of Accounting and Reports'ng by charle$.. Statemenl of Recommended Practice appliesble to charities preparirrfJ their accounts In accordan¢e with the Financial ReportiryJ Stsndard ap8b in the UK and Republic of Ireland IFRS 1021 leffsctivg 1 January 20191- 03JE¢TIVES AND A¢nVITIES Publlc benefit The trustees have hod regard to the guidance Issued by the Chanty Corrrfnlssion on public benefit. The charity rnakes grants lo instttutK)ns 88 $8t out below and maintains 8n invesknent portfollo In order to genorate iniome to furHJ charilable donations. ACHIEVEMENTS AND PERFORMANCE Charltable actlvltles During the financial year ending 5 April 2025 ¢hrity donatsd lo thirty nine Organisatitins a totsl of £109,020 as set out in note 4 to the financial statsments. It is the policy of the trustees lo donat8 to specific projects or equipmenl. FINANCIAL REVIEW Flnanclal rovlow At the end of the year the value of the charitYs investment portfolio was £3.119.742. The policy of the tStee$ is lo m8ke charftab18 donations out of Investment Income {n8t ol costs). STRUCTURE, GOVERNANCE AND AIANAGEMENT Govemlng documont The charity is controlled by its goveming document, a deed of tmst and constitLrtes an uThncorpoTated chaiity. The charity was created by Trusl Deed dated 28 ALtrJUSt 1981 for the transfer from Mr D BrDJke of certsin investrnents Bnd lo hold the capitsl and income of any property of the charity for Such charitsbb purposes as the trustees may from timè to Jm& d8teYminè. and in particular for those ¢haritsbl8 institLrtions concèm6(1 the r8llef of chlldran and young persons in need. Subsequentty investments and cash have been transferred to the charity by Mr and D Broc4(e, Ilr and Mrs N A Brooke and M J A Brook9. REFERENCE AND ADMINISTrATIVE DETAILS Reglstered Charlty number 283658 Prlnelpal addr•s8 Faithys, 17 Mill Lan8 Great Harwood Blackbum Lancashire BB6 7UQ Trustts Mr N A Brooke Mr MJ A Brooke Mlss C F Wade Trustee Independent Examlner Mr MSchael Gomall Towers + Gomall Ltd Chartèred Certified Accountants River View 96 HSgh Streel Garstang Pr$8to Lancashire PR3 1WZ Pag8 1
The David Brooke Charity Report of the Trustees for the Year Ended 5th April 2025 Approved by dr of the toard of trustees on 30th October 2025 and signed on its bthaff by: Mr N A Brooke- TNs18e Page 2
Independent Examlnerfs Report lo the Trusts?$ of The Davld Brooke Charlty d•p•nd•nt •xmln•r'8 r•port to th• tru•t••• of Th• Davld Brooke Ch•rfly I pOrt to th8 charity lrtJes on my ey2mlnallon of tho accounts of The DovSd 8rooke Ch#ry {thg Trust) for the year enfjed 5th April 2025. R•8po)slbllits•• basi of r•port As the chartty trustse5 of lh8 Trust YQU 4r9 r05pon$lble for tho preparatlon of the amnts in a¢cordante requirents of the Ctritks Act 2011 lihe A¢l'). I report In respe¢iof my exomination of the TrusfB accounts carried out under Sectlon 145 of the Acl and kn carryhg out my oxamlnation I have followe¢ all appllcable Directions given by the Charity ComrnLsglon undr Secicn 14515llbl of the ACL Ind•wndent ex•xln•f$ Btatoment I have rompleted rny examination. I confim that no m8teri81 mattern h8ve ccAne to my 8ttentk)n tn conn8¢ts)n Ihe eyarnln0tn gmng m& ¢ause to bolleve that in any rnalerial r8sped'. ounting rowrds were not k•pl in respect ofthe Trnsl as requlred by 8ectw 130 of Ihe Art or the accounts do not ac1 wlth thoso rocords: or the accounts do not comply wilh the 8pplicable r8qulrements conrmino the and conlenl of etsUnts set out In the Chèrlts IA¢c¢Lmts and Rèports) Regulations 2008 0thtrrth any wulrement thet the 8¢c¢unts 9he Iwe 8rrfl falr eW which Is t a matt6r cOndered as part of an lthYÉpendenl axamlnation. I have no corKern8 and have comg oth9r matters In conngcuon wNh the ex8mlnaUon to 1¢h altenth)n should b8 drn In thls repcrt In orderto enablg A proper und8rstandln9 of the acCrts to be reached. Mr Mchael Gcfflall T0r8 + GorrwlS Ltd Chartgrecl CerOfie(J Accountsnts Rispr V 96 Hlgh Street Garstarg Pfe¥ton Lancashlrg PR3 1WZ 301h Oetob•r 225 È3
The Davld Brooke Charlty Statement of Flnancial Actlvftles for the Year Ended 5th Aprll 2025 2025 Unrestrl¢ted fund 2024 Total funds Notes INCOME AND ENDOWMENTS FROM Invgslment income 85,970 95,753 EXPENDITURE ON Raising funds 24,510 23,244 Charltablè activities Grants for the nefft of chlldren and young people Grants to othér in8tiivbon8 53.750 55.270 52.040 40,000 Othor 3,920 137,570 119204 Nel gaSnslllosses) on investrnents {73,157) 151,533 NET INCOMEIIEXPENDITURE) 1124,757} 128,082 RECONCILIATION OF FUNDS Total funds brought forward 3,341.814 3213,732 TOTAL FUNDS CARRIED FORWARD 3,217.057 3,341,814 Tho notes form part of these finandal Statements P8gg 4
The David Brooke Charity Balance Sheet 5th April 2025 2025 Unrestricted lund 2024 Total fund8 Notes FIXED ASSETS Investmenls 3,181.749 3,270,955 CURRENT ASSETS D8btors'. amovftts falling dua within y88r Cash al bank 28,593 17,379 57,034 23,951 45,972 80,985 CREDITORS Amounts falling due wthin ono yoar {10,6641 110.126) NET CURRENT ASSETS 35.308 70,859 TOTAL ASSETS LESS CURRENT LIABILITIES 3.217.057 3.341.814 NET ASSETS 3,217.057 3,341.814 FUNDS Unrestricted fvnds 3,217,057 3,341,814 TOTAL FUNDS 3.217.057 3.341,814 Th8 financial statsmonts wgrp approved by thg Board of Trust••s and authorfsed for Issue on 30th October 2025 and were signad on fts behalf by: Mr N A Brooke- Twstee Mr M J A Brooke- Trustee Miss C F Wadg- Trusts8 Th8 notes fom part of these Iln8rri81 statements p05
The Davld Brooke Charlty Notes to the Financlal Statements for the Year Ended 5th Aprll 2025 AccouprnNG POLICIES Basls of prop#ring thg fFnan¢lal statgmonts Thè financial statèments of the charity, which is a public benefit entity under FRS 102, have been prep8r8d In Accord8 Wth the Ch8ri1ig8 SORP IFRS 1021 'Accounting and Reporting by Charfties.. Slatemtsnt of Recommendgd Pradice 8ppliGab19 to Gharities preparing Ihgir a¢¢ourts in accordance wlh the Financial Reporbng Standard aprAicable in the UK and Republic of Ireland IFRS 1021 {effective 1 January 20191.. Financial Reporting Stsndard 102 The Flnanclal Reporting Standard applicable in the UK and Republlc of Iroland. and the Cha¥Slles Act 2011. Thè financial stsl8rnenls have been prepared under the historical cost convention, wlh the gxcgplion of investments which are included al market value, as fflodified by the revaluati of certain assets. In¢om¢ All income is Tecognised in the Statement of Financial Activities once the charity has entivement to the funds, rt is probablè that the income will bè received and the amount Can b8 Me8red reliably. Expendlture Liabilitiès ar8 r8cognis8d as 8xp8ndltur8 38 soon as th@r8 Is a 18gal or constrnctNa obllgation c(xnmrftirKJ Ih8 charity lo that expenditure. 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 accounted for on an accnjals basis and has on ¢la$sifi8d under headings that aggregalg 811 c081 rglatgd to the category. Where costs cannot be direcuy attributed to p8rticul8r heIra5 they have been all(19 to tivIt on a basis conslslenl the use of resources. Grants uff8red subject to condibon8 whh have not been rnel at the year end date are noted as a comrnttsnent but not accrued 88 eypendltuw. Taxation The charity is exempt from tax on its charitable acliwties. Fund accountlng Unrestricted funds can be used In occordance vAth tho ¢harllabl& ObAtiveS at tho dls¢rgJ¢)n of tho truste9$. Restricted funds can only be used for particular restricted purposes Wthin thg obigcts of the ch&bty. Reslriclions arisè when sp8cifi8d bythé donor orwhen fvnd$ are r8ised for partI¢ar restri¢ted purpose$. Further explanation oflhe natu and puwse of each fund 1$ included in the not•s to the IlnancSal statements. Inv•8tm•nts Inv&stments arè statèd 8t rnat valuè at thè balancè sheet dats. The SOFA In¢tud88 the net gains and losses arislng on revaluations and dlsposals throughout the year. INVESTMENT INCQME 2025 Unreslrf¢ted fvnds 2024 Total fvnds Inveskn&nt In¢omè 85.970 95.753 Page 6 continued...
7he David Brooke Charlty Notes to tho Financial Statements - continued for the Year Ended 5th Aprll 2025 RAISING FUNDS Invostmont managom•nt costs 2025 Unrestricted funds 2024 Total fvnd$ Inv8th8nt management fo88 24.510 23,244 GRANTS PAYABLE 2025 2024 Grants for the benefit of children and youro people Grants lo othw institullons 53,750 55,270 52,040 40,000 109.020 92.040 Th& lotsl grants paid to institutions during the year wa$ as follows.. 2025 2024 Samaritans Blackbum Maggie Cancer Caring Centre Manchester Stockd8les Bamado'$ The ChildreTr'8 Tmst Bolton Lads and Girfs Club Newlife Life c18 UK RSPB Outreach Douglas Bader FouThJation M8rine Conservation Soclety 500 5,000 6,000 3.500 7.000 6.500 6.500 6,000 3.000 S.10 3,500 3.000 7.000 5,000 2.000 3,000 6.000 3.200 4.500 6,LK)O Deaf Blind UK The Movement Centre for targeted traSning Children's adventure farm trust Age con¢em Choshire Crackeriacks trust Rosernere cancer foundation The handicappgd childrens action group Ribble Valley Cooking Club Support Dogs AhdeT Hey Hospital Helen Afkg11 SleXia Gotsè Hill School Salnt Marun's Hospl¢e Young Lives Versus Can¢gr Disabled Sailors. Associatk)n Earth Trust Martln House Chfldren$' Hospic8 The Duke Of Edinburgh Awards Hearing Dogs FOT Deaf People Pafenting Mentsl Hg8lth Muscular Dystrophy UK t)ougla$ Macmiman Hospl¢o The British Wheel¢hair FouThJatlon fv"chard Shephard Muslc Foundation 2,000 5.500 5,800 3.000 2,350 3,520 2,200 2.000 1,740 3,000 3.000 3.000 6,500 1,500 5.000 3.000 2.500 1,700 2,500 3,000 5,000 8,000 5,000 6,000 3,000 3.5tM) 1,350 5.700 5,500 109.020 Page T continued...
The David Brooke Charity Notes to the Flnanclal Statements - continued for the Year Ended 5th April 2025 TRUSTEES. REMUNERATION AND BENEFrrs There no trustees, remuneralon or other benefits for the year gnded 5 April 2025 nor for the y&8r 8nd8d 5 April 2024. Truste•'s expenses Ther8 no travel 8xpens&s pald the year ended 5 April 2025 nor in the year ended 5 April 2024. FIXED ASSET INVESTMEKrs Listed investments MARKET VALUE Al 6th April 2024 AddlOnS DisrM)sals Revaluations 3.270.955 420,756 1455,2281 154,734) Al Sth April 2025 3.181,749 NET BOOK VALUE Al 5th April 2025 3,181,749 At 5th April 2024 3,270,955 ANALYSIS OF ASSETS HELD 2025 Markgt Value 2025 2024 Cost Market Value 2024 Co81 E¢wttig$- UK 388,702 458.755 Short term bond Equitses- Overseas Fixed Inlere81- UK Totals 62,007 2.213,807 537 233 62.275 1,792,979 2,715,620 555 335 2.242,942 618313 Cost or valuallon at 5th Aprfl 2025 is represented by: Listed investments Valuation in 2025 3.181,749 DE8TORS: AMOUNTS FALUNG OUE WITHIN ONE YEAR 2025 2024 Barclays incorne accounl Barclays capital account 2.143 26.450 2.579 54,455 28,593 57,034 Page 8 continu...
The David Brooke Charlty Notes to the Flnanclal Slatemenls - contlnued for the Year Ended 5th Aprll 2025 CREOITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR 2025 2024 Trade creditor8 Accrued expenses 120 10.544 10,126 10.664 10.126 MOVEMENT IN FUNDS movem8nt in funds At 514125 At 6J4r24 UnrtstrfctÈd fundx General fund 3.341.814 1124,7571 3,217,057 TOTAL FUNDS 3.341,814 1124.757) 3.217,057 Net movement in fjjnds, induded in th8 above are as follows: Incoming resources Resources expended Gains and 108se8 Movement In funds UnMstsict•d funds G&ner81 lund 85.970 (137,5701 173.157} {124.757) TOTAL FUNDS 85,970 1137.5701 173.1571 {124.757} Comparatlve8 for M0ment In funds Net At At 614123 in funds Unrestrictèd fundl General ftjnd 3.213.732 128,082 3.341,814 TOTAL FUNDS 3.213.732 128,082 3,341,814 C(xnparativg net movement in fvnd3, inGluded in th8 atw)ve are 8s follow8: Incoming resources Resources expended Gains and lo&ses Movement In fvn¢J$ Unrestrlcied funds General fvnd 95,753 1119.2041 151.533 128,082 TOTAL FUNDS 95,753 1119.2041 151.533 128.082 Pag9 9 contlnueil...
The Davld Brooke Charity Notes to the Flnanclal Statements - contlnued for the Year Ended 5th April 2025 MOVEMENT IN FUNDS- contlnu•d A curyent year 12 months and prior year 12 month8 (J)mbln8d w8iUon 18 as foll$." Net movgmgnl In fund8 At 514125 At fj14123 Unrestrlcted funds G8neral fund 3.213.732 3.325 3,217.057 TOTAL FUNDS 3.213.732 3.325 3.217.057 A current year 12 morths and pricf year 12 months combined net movement Fn lund$, indudg(l in tha above arè as follows.. Inry)ming res(yJrce$ Resources expended Galns and losses Movement in funds Unrestricted funds General fvnd 181,723 {256,7741 78,376 3,325 TOTAL FUNDS 181,723 {256.774 78,376 3.325 10. RELATED PARTY DISCLOSURES There re no rolatgd party IransaGtK)ns ftYthe year erKled 5th April 2025. Page 10
The David Brooke Charity Detailed Statement of Flnanclal Actlvities for tho Year Ended 5th April 2025 2025 UnrgStrict8d fvnds 2024 Total funds INCOME AND ENDOINMEPITS Inv•stm•nt Incom• Investrnent Inrne 85.970 95,753 Totsl in¢omlng re$our¢•$ 85,970 95.753 EXPENDITURE Investment Management Costs Invgstsngnt management fe95 24,510 23.244 Charitsblg actlvitles Grants lo institutions 109.020 92.040 Support costs G¢vgmance COBtB Accountsncy and legal fees 4,040 3,920 TotAI r8goure&s oxpendgd 137.570 119.204 Nèt Incon before galns and 108ses 151.6001 123.4511 Reall8ed recognl$8d gains and lo$$¢$ Realised gainslllossèsl on flx8d ass8t investrnents {73.1571 151.533 Net Incoma {124.757) 128.082 This paga doas not fom port oflhe 8tslutory financial ststsments Pag811