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2023-03-31-accounts

THE WILLIAM & ELLEN VINTEN TRUST

(Registered Charity No. 285758)

ANNUAL REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2023

THE WILLIAM & ELLEN VINTEN TRUST

Contents

Page
Trustees Report 1
Independent Examiners Report 4
Statement of financial activity 5
Balance sheet 6
Notes to the accounts 7

THE WILLIAM & ELLEN VINTEN TRUST Trustees report for the year ended 31 March 2023

The Trustees present their annual report and financial statements of the Charity for the year ended 31[st] March 2023. The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the financial Reporting Standard for Smaller Entities.

Objectives and activities

The principal activity of the trust during the year was continuing to pursue initiatives to increase the interest of school and college students in the Bury St Edmunds area in science and technology subjects with a view to increasing the numbers who might consider careers related to engineering and improving their attainment, as well as supporting, through bursaries, students studying engineering at university.

Achievements and Performance

The Trust, in consultation with local training providers, maintained its scheme for grants to local companies running the modern Craft Apprenticeship Scheme for engineering apprentices but this will end this year. The Trust are currently working with West Suffolk College to explore how they can best support Apprenticeships.

The link with the Smallpeice Trust, established in 2008, has continued with the Trust offering funding for local students to attend Smallpeice courses. The Trust held a three day residential course at Culford School, for 50 local students in October 2022 which it is was be supported by the Smallpeice Trust, Thales and Jaguar Landrover. The total cost of the engineering experience was £17,116.88

Dave Marriott (Clerk) retired in October 2022 and Helen Symonds was appointed, with a two‐month hand over. The Trust now operate through a Microsoft 365 Charities platform to enable all documents to be stored and shared via the Microsoft cloud. This has also allowed Trustees the option to attend meetings via Teams and the Trust has a conference speaker to support this.

Re‐establishing contacts and engagement with the schools has varied and the Trust are hoping this to continue to improve. The Trust has plans to improve the website to increase engagement and the use of social media is also being considered.

The integrity of the charity is protected by having independent investment advisors and independent inspectors, both of whom report formally to the board. The Trustees have regular meetings with, and reports from, the independent advisor, which manages the majority of the Trust’s investments on a low risk discretionary management basis.

The trust now has a ‘Bankline’ account with NatWest, for which Helen Symonds, David Youngman and Derek Langley are all registered. All payments require a second authorisation by midnight on the day the payment is raised.

Investment policy and performance

The overall financial position remains good. The income of the William & Ellen Vinten Trust is disbursed in an appropriate manner.

1

THE WILLIAM & ELLEN VINTEN TRUST Trustees report for the year ended 31 March 2023

The charity has invested funds to generate income and maintain real capital values. Performance of investments is monitored by trustees. 19.2% of the total investments are held in Vitec shares and the remaining 80.8% held in a varied portfolio. Both are managed by Investec Wealth and Investment.

Reserves Policy –

The Trustees have established a Reserves Policy with reference to Charity Commission guidance (CC19) and accounting standards, with the aim of spending any income from investments in anyone year. Cashflow is carefully monitored to match income receipts with operating expenditure. Subject to this, they do not feel that reserves are necessary. Whilst the Trustees do not intend to build up reserves for unspecified purposes, if the applications received do not warrant grants equal to the income any unspent income will be carried forward to the next period. The balance on the unrestricted fund was £38,016. At the year end, the Trust also held reserves of £1,806,052 in the endowment fund.

Financial Review

The William and Ellen Vinten Trust is primarily funded by income from these investments. Investment income amounted to £58,421 for the year. Grants for both education and training amounted to £35,501 with total expenditure amounting to £59,362. The overall result was a deficit for the year of £(1,211). The investment portfolio showed a net movement in valuation of £(335,255).

Structure, governance and management

The Trust is constituted under a deed of trust dated 31st August 1982 between Mrs Jean Crosher and “The First Trustees” and was last amended on 20 April 2012. It is a registered charity with the Charity Commission, the registered number is 285758.

The trust deed governing the William and Ellen Vinten Trust prescribed individuals and groups that nominate trustees on a rotating basis. A trustee’s term is for three years. A member of the family of the founder of the charity is also nominated by the outgoing family member. This trustee’s term of office is for his, or her, own determination.

Robin Crosher has retired from his role as Trustee and appointed his son Andrew Crosher in his place.

Robin Crosher has retir
place.
ed from his role as Trustee and appointed his son Andrew Crosher in h
Trustees Appointed by Date of Retirement
R H Crosher Trust Deed 28 Apr 23
A Crosher Trust Deed
J Guest The Chairman of Greene King 29 Sep 26
D Youngman Thales Optronics 9 Jan 24
S Kenchington Co‐opted by the Trustees (Acting Chair) 28 Apr 25
K Honeyman Co‐opted by the Trustees 20 May 23
D Langley Co‐opted by the Trustees 29 Sep 26
E Devlin Co‐opted by the Trustees 29 Sep 26
J Mills Co‐opted by the Trustees 23 Sep 25

The principal address of the trust is 31 Saxham Street, Stowupland, Stowmarket, Suffolk, IP14 5DA

2

THE WILLIAM & ELLEN VINTEN TRUST Trustees report for the year ended 31 March 2023

Trustees responsibilities in relation to the financial statements

The charity trustees are responsible for preparing a trustees’ annual report and 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 and Wales requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. In preparing the financial statements the trustees are required to:

The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities Act 2011, the applicable Charities (Accounts and Reports) Regulations, and the provisions of the trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities.

The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

19/11/2023 Approved by the trustees on ………………………… and signed on their behalf by:

D Youngman Chairman of the Trustees

3

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE WILLIAM & ELLEN VINTEN TRUST

I report to the trustees on my examination of the accounts of the William and Ellen Vinten Trust (the Trust) for the year ended 31 March 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material 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 Trust as required by section 130 of the 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.

Helen Rumsey Helen Rumsey (Dec 11, 2023 08:08 GMT)

H Rumsey FCA, Ensors Accountants LLP Connexions 159 Princes Street Ipswich IP1 1QJ 11/12/2023 …………….…..2023

Page 4

THE WILLIAM & ELLEN VINTEN TRUST

Statement of financial activities for they year to 31 March 2023

Notes
Income & Endowments from
Donations & legacies
Investment Income
1b
Dividends receivable
Interest receivable(gross)
Quoted Investments
High Interest Cheque Account
COIF
Investec Client Account
Total incoming resources
Expenditure on
1c
Raising funds
Portfolio management fees
Charitable Projects and Grants
Education
Training
Secretarial costs and disbursements
Independent examiners fee
Total resources expended
Net income/(expenditure)before
gains/(losses) on investments
Net gains/(losses) on investment assets
Net movements in funds
Total Funds brought forward
Total Funds carried forward
Unrestricted
funds
£
30,564
26,729

561
567
58,421

35,501
8,741
1,208
45,450
Unrestricted
funds
£
30,564
26,729

561
567
58,421

35,501
8,741
1,208
45,450
Endowment
funds
£






14,181




Endowment
funds
£






14,181




Total
2022/23
£
30,564
26,729

561
567
58,421
14,181
35,501

8,741
1,208
45,450
Total
2021/22
£

17,743
27,995
3
14
45,755
10,682
34,450

7,775
1,152
43,377
45,450 14,181 59,632 54,059
12,970

12,970
25,046
38,016
(14,181)
(335,255)
(349,436)
2,155,488
1,806,052
(1,211)
(335,255)
(336,466)
2,180,534
1,844,068
(8,303)
118,474
110,171
2,070,364
2,180,535

Page 5

THE WILLIAM & ELLEN VINTEN TRUST

Balance sheet as at 31 March 2023

Notes
Fixed assets
Investments
1a & 2
Current assets
Debtor ‐ Interest receivable
Cash at bank and in hand
Total current assets
Creditors
6
Net current assets
Net assets
The funds of the charity
Endowment funds
Unrestricted income funds
Total funds
Unrestricted
funds
£

2,559
36,677
39,236
1,220
38,016
38,016

38,016
38,016
Endowment
funds
£
1,661,090

144,962
144,962

144,962
1,806,052
1,806,052

1,806,052
Total
2023
£
1,661,090
2,559
181,639
184,198
1,220
182,978
1,844,068
1,806,052
38,016
1,844,068
Total
2022
£
1,991,014
2,401
188,271
190,672
1,152
189,520
2,180,534
2,155,488
25,046
2,180,534

Notes 1 to 6 form an integral part of this statement

Approved by the trustees on…………………………………………….

and signed on their behalf

----- Start of picture text -----
)
)
James Guest (Nov 17, 2023 14:58 GMT) )
SAKenchington )
SAKenchington (Nov 17, 2023 15:39 GMT)
) Trustees
)
)
Emma Devlin (Nov 26, 2023 19:12 CST) )
J D Milld (Dec 8, 2023 10:13 GMT) )
Derek Langley (Dec 8, 2023 17:23 GMT)
Keith Honeyman (Dec 9, 2023 11:34 GMT)
----- End of picture text -----

Page 6

THE WILLIAM & ELLEN VINTEN TRUST

NOTES TO THE ACCOUNTS Year ended 31 March 2023

1. Accounting Policies

(a) Basis of preparation

The accounts are prepared in accordance with the historical cost convention. The accounts have been prepared in accordance with applicable accounting standards, with the requirements of 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 (FRS 102 SORP), issued on 16 July 2014 and updated 2 February 2016 and the Charities Act 2011 and UK Generally Accepted Accounting Practice, as it applies from 1 January 2015.

The accounts have been presented in sterling which is the functional currency of the charity.

The charity has prepared its financial statements to give a ‘true and fair’ view and in doing so has departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to give a ‘true and fair’ view. This departure has involved following Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), issued on 16 July 2014 and updated 2 February 2016, rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005, which has since been withdrawn.

The trust constitutes a public benefit entity as defined by FRS 102.

(b) Going Concern

At the time of approving the accounts the trustees have reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparation of the accounts.

(c) Fund structure & Objects

The endowment fund was created by a gift from the Vinten family. The income of this fund is unrestricted which the trustees are free to use for any purpose in furtherance of the charitable objects. The terms of the endowment allow the capital of the fund to be spent if the trustees so determine.

(d) Income recognition

All incoming resources are recognised in the financial statements as soon as all conditions for receipt have been met, namely: entitlement, probability of receipt, and measurement of amount.

Page 7

THE WILLIAM & ELLEN VINTEN TRUST

NOTES TO THE ACCOUNTS Year ended 31 March 2023

1. Accounting Policies (Cont’d)

(e) Expenditure recognition

Charitable grants and other expenditure are recognised in the financial statements as soon as there is a legal or constructive obligation committing the charity to the expenditure.

Support costs enable grant‐making activities to be undertaken, and are allocated to the relevant expense category (investment management expenses or charitable activities) either directly or apportioned on an appropriate basis. Trustees pay an honorarium to the Clerk to carry out the agreed duties of the Clerk.

(f) Investments

Investments are shown at market value. Changes in value during the year, whether realised or unrealised, are included in the Statement of Financial Activities.

There has been no change to the valuation rules and methods of accounting since last year.

(g) 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 the settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

(h) Critical accounting estimates and areas of judgement

Estimates and judgements 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. There are no critical accounting estimates.

Page 8

THE WILLIAM & ELLEN VINTEN TRUST

Notes to the Accounts

**2 ** Investments
Endowment Fund
Original endowment 361,400 The Vitec Group Plc shares,
value at date of transfer to the trust (292p)
Overall increase in value to 31 March (realised and unrealised)
Less sales undertaken in previous years
Add purchases undertaken in previous years
Less sale of shares
Profit/(loss) on sale of shares
Investments purchased (adjusted for accrued interest)
Change in value at 31 March
Investment value at 31 March 2023
A detailed investment schedule is on page 10
2023
1,055,288
1,055,282
(3,773,161)
3,653,605
1,991,014
(125,490)
(13,865)
1,851,660
130,820
(321,390)
1,661,090
2022
1,055,288
952,642
(3,463,852)
3,325,593
1,869,671
(325,143)
15,834
1,560,362
328,012
102,640
1,991,014

All of the shares are held in Investecs nominee name.

The Mid‐Market Value at 31 March 2023 is as provided by Investec

Page 9

The William & Ellen Vinten Trust

Schedule of Investments held

Nominal Holding Mid Market
Value
Additions
Date
1 Apr 22
Proceeds
Reali
Mid Market
Value
Additions
Date
1 Apr 22
Proceeds
Reali
Mid Market
Value
Additions
Date
1 Apr 22
Proceeds
Reali
Mid Market
Value
Additions
Date
1 Apr 22
Proceeds
Reali
Unrealised
Mid Market
movement
Value
Gain/(Loss)
in value
31 Mar 23
sations
Unrealised
Mid Market
movement
Value
Gain/(Loss)
in value
31 Mar 23
sations
Unrealised
Mid Market
movement
Value
Gain/(Loss)
in value
31 Mar 23
sations
Dividends
Interest
Income
Dividends
Interest
Income
28,600 A2D Funding Plc 4.75% Bds 18/10/22 29,059 28,841 (218)
40,000 Aberdeen Stan Eurp Log Ord GBP0.01 43,900 (16,620) 27,280 1,916.00
35,000 Allianz Glb invest Gilt yield I Inc 64,768 6 Mar 23 50,859 (13,910)
45,000 Allianz Glb invest strategic bond I Inc 52,173 (7,920) 44,253 1,041.00
35,000 AXA Investment Man US Sht Dur High Yield Bd 30,821 (2,198) 28,623 1,390.00
6,466 BH Macro 27,901 13 Feb 23 (792) 27,109
27,000 BMO Fund Mgmt 52,137 29 Apr 22 270 (3,915) 47,952 1,803.00
100 CG Portfolio Fd Real Return A GBP Sett 20,961 (928) 20,033 342.00
20,000 Canadian Imp Bank Idx/Lkd Snr 23/10/25 23,279 1,075 24,354
20,000 Canadian Imp Bank 5.4% FTSE/S&P ACall 19,476 13 Dec 22 20,000 524
25,000 Citigroup Glb Mkts 5.57%FTSE 26,183 (568) 25,615 1,393.00
39,334 Enquest Plc 7% Snr Emtn 15/2/23 39,774 (801) 38,973 2,753.00
35,000 Fundrock Ptnrs Ltd Fp Wheb Sust 73,143 (3,472) 69,671 566.00
47,287 Greencoat UK Wind Ord GBP 0.01 72,065 2,010 74,075 4,142.00
20,647 HICL Infrastructure Ord 36,772 (4,872) 31,900 1,703.00
40,000 Hipgnosis Songs Fu Ord Npv 48,240 (15,780) 32,460 2,100.00
45,000 Impax Funds (Ire) Environmental Mkts 75,870 (3,465) 72,405 220.00
25,839 INT Public Partner Ord 44,727 (7,657) 40,504 2,220.00
2,153 INT Public Partner Ord 3,434 26 Apr 22
10,000 International Pers 7.75% Gtd Snr 14/12/23 GBP 10,073 (60) 10,013 1,200.00
12,500 Ishares Ii Plc 68,844 (6,653) 62,191 764.00
40,000 J P Morgan Am UK Ltd 25,812 (316) 25,496 796.00
59,991 Jupiter UT Mngrs, Strategic Bond Z Inc 37,182 (4,349) 32,833 1,537.00
19,287 Jupiter UT Mngrs, UK Special Situations I 20,324 1,302 21,626 717.00
10,300 Ladbrokes Grp Fi, 5.125% 16/09/22 10,393 21 Sep 22 10,300 (93)
50,000 Legal & General UT L&G High Inc Trust (I) Dis 21,260 (2,805) 18,455 1,170.00
11,950 Link Fund Manager Trojan Ireland 0 GBP Dis 18,920 (517) 18,403
20,000 Lloyds Bank Plc 7.625 Mtn 04/25 22,574 (1,999) 20,575 1,525.00
23,615 M&G Securities Ltd Gbl floating Rate High 22,779 (716) 22,063 1,461.00
365 Maitland Instl Svc MI Twentyfour Am Dyn Bd 38,797 (5,443) 33,354 1,841.00
4,000 Jupiter AM(EURope)UK Dynamic Equite 20,322 (3,276) 17,046 161.00
16,650 Morgan Stanley BV 543% FTSE Supertracker 25 26,610 1,285 27,895
250 Oaktree (Lux) Fds / Fundrock Mgmt Co 22,395 (2,337) 20,058 1,229.00
15,000 Paragon Banking Gp 6% Snr Emtn 28/8/24 16,103 (1,133) 14,970 900.00
43,000 Picton Property Income Ord NPV 42,441 (12,663) 29,778 1,505.00
15,000 Cooperatieve Rabob 4% Snr Mtn 19/9/22 15,168 20 Sep 22 15,000 (168)
3,000 Scot Mort Inv Tst Ord GBP0.05 30,780 (10,407) 20,373 110.00
17,301 Sequoia Economic I NPV 17,716 (3,823) 13,893 1,108.00
20,000 Schroder Unit Tst Gbl Cities Real Estate 20,680 (4,644) 16,036 249.00
SLF Realisation C
SLF Realisation Ordinary
769 SLF Realisation C Shs Npv 83 81 64 66
3,985 SLF Realisation Ord Npv 351 139 40 252
50,000 Tesco 6% 14/12/29 50,000 24 Oct 22 313 50,313 3,000.00
12,500 Twentyfour Income Ord Red GBP 0.01 13,344 (719) 12,625 464.00
40,750 UK Govt 0.125% I/L Gilt 22/03/29 67,720 (4,389) 63,331 77.00
35,700 UK Govt 0.125% Idx Lkd 22/11/36 63,213 (12,890) 50,323 62.00
22,000 UK Govt 2% I/L Stk 26/1/35 66,499 (10,671) 55,828 440.00
30,000 UK Govt 2.25% Gilt 07/09/23 30,383 (620) 29,763 675.00
50,000 UK Govt 2.75% Gilt 07/09/24 49,486 23 Sep 22 (302) 49,184 1,375.00
36,000 Vitec Group Plc Ord 20p shares 486,900 (167,760) 319,140 14,400.00
Totals
1,991,014
130,820
125,490
(13,865)
(321,390)
1,661,090
44,955.00
13,400.00

Page 10

THE WILLIAM & ELLEN VINTEN TRUST

Notes to the Accounts

3 Grants

At 31 March 2023, the Trustees had undertaken to provide grants to be paid after that date of £46,206 during the financial year 2023/24.

Grants to individuals totalled £19,250 (2022, £41,600) and to institutions £26,956 (2022, £11,500)

4 Secretarial costs and disbursements

The costs expended were:
Jabu Designs (Web site)
Retirement gift
Portable Speaker
Mrs H Symonds
Mr D Marriott
Creditors
Ensors
2023
£
216

82
4,235
4,209
8,742
2023
£
1,220
2022
£
216
25
7,534
7,775
2022
£
1,152

5 Creditors

6 Trustees Expenses

No trustees expenses were paid during the year (2022 Nil)

7 Statement of funds

Endowment Fund
Unrestricted fund
Total of funds
Gains /
B/Fwd
Income
Expend
(losses)
C/Fwd
2,155,488

(14,181)
(335,255)
1,806,052
25,046
58,421
(45,450)

38,016
2,180,534
58,421
(59,632)
(335,255)
1,844,068

8 Comparative Statement of Financial Activities by fund

Income and endowments from
Dividends receivable
Interest receivable (gross)
Expenditure on
Raising funds
Charitable activities
Net Income (expenditure) before
gains/(losses) on investments
Net gains/(losses) on investment assets
Net movement in funds
Unrestricted Unrestricted Unrestricted Endowment
funds
£



10,682

10,682
(10,682)
118,474
107,792
Total
funds
17,743
28,012
funds
£
17,743
28,012
45,755

43,377
43,377
2,378

2,378
45,755
10,682
43,377
54,059
(8,304)
118,474
110,170

Page 11