2021-04-05-accounts - The B G S Cayzer Charitable Trust

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				Expendable			Expendable
			Unrestricted	endowment	Total	Unrestricted	endowment	Total
			funds	funds	2021	funds	funds	2020
			8	E		6	E	E
Income
Investment income		3	162,799		162,7S9	EgtvStd		266509
Tetal income			162,799		162,799	266,609		166,609
Expenditure
Expenditure on charitable activities			73,996		73,996	152926		152,926
Costs of raising funds					4,168	4.161		4,161
Total ewmndbure			78,164		78,164	157,087		157,087
Net gains/(losses)	on investments	6	369,254	492,110	861,364	(24/,226)	(290471)	534,587)
Net Inceme /(expenditure) and nel movement in funds			453,889	492,110	945999	(234594/	(290472)	(525065/
Reconcilirrtlon o//unde
Totalfunds brought	forward	20	1,708,826	2,647,960	4,356,7S6	1,943,420	2,938.431	e882852
Total funds carried forward		10	2,162,715	3,140,070	5,302,785	g708826	2,647960	4,356,786

				Neendable			Expendable
			Unrestricted	endowment	Tots I	Unmstrlcted	endowment	Total
			funds	funds	2021	flrnrls	funds	202D
		Note	6	6	E	8	6
Axed assets
Investmants			2,031,634	3,115,3ln	5,147,017	A594,246	2,623,273	4,217,519
other			1,900		L900	1,900		1,900
			2,033,534	3.115,383	5,148,917	1,996,146	2,623,279	4,219,419
Cllrreet assltls
Cash at bank and In hand			150,130	24,6&7	174,817		24,6&7	218,707
			150,130	24,687	174,817	194,020	24,a&7	218707
Crmgtors faglng dua within one year		8	(10,949)		(10,949)	(66,340(		(66340(
Net current	assets		139,181	14,S87	1632eg	127.680	24,agl	13A367
creditors fusing due after one year		9	(10,000)		I1D,ODOI	(15,0001		(15,0DD(
			2,167.,715	3,140,070	5,302,785	1,708826	2647960	A356786
The funds olthc dmrltyr
Expendable	endowment	10		3,140,070	3,140,070		2,647WD	2647,960
Unrestricted		10	2,162,715		2,162,715	1,708,826		1,70e&26
			2,162,715	3,140,070	5.302,785	1708826	7„647960	4356&766

				Tatal funds	Totalfunds
				3921	ZOZO
			Note	6	6
Net cash used In aperathrg	actlvlffas			138,555	N38826
Cash ffows from Investing	activities
Interest and dividends				162,799	166,609
proceeds from sale ofInvestments Purchase cfInvestments				141,586	145,578
Net cash pnwhled by investing actlvkles
change Inca* and cash cffulvalents		In the veer		l43,890)	105,722
Cash snd cash equivalents	brought forward			218,707	112,965
Cash and cash effulvaknls	carded forward		12	274JI27	218707

2. Texetlan	2. Texetlan	2. Texetlan
The trust is a registered charity			and isthus exempt from taxation		ofits income	and gains falling within Section 532ofthe	Income
Taxes Act 2007to the extent		that they are applied to its charitable			objectives.	No tax charges have arisen inthe charity.
						2021	2020
3. Investment income						8	E
UK listed investments						52,154	60,299
UK unlisted investments						103,124	99,568
Non-UK listed investments						3,381	1,302
Interest and PID Income						4,140	5,440
						162799	166,609
						2021	2020
4. Expenditure on charitable			activities			E	E
Grants to institutions (see	below)
Arts and culture						37,000	25,000
Education and training						1,500	2,500
Heritage, conservation, and the			environment			2,000	75,010
Medical research, treatment,		and care				21,000	25,000
Relief ofpoverty						2,000	2,500
General						5,500	18,50D
						69,000	148,510
Governance costs
Accounts preparation and	administration			fee		3,300	2,784
Independent examination	fee					1,380	1,392
Legal &professional fees						300	216
Sank charges						16	24
						4,996	4,416
Total expenditure on chadtable			activities			73,996	152,926
						2021	2020
Recipients ofinstitutional	grants		over E2,000:			E	E
Avenues Youth Project							5,00D
Bath Preservation Trust							14,200
Breast Cancer Haven						5,000	5,000
Centre Stage Community Theatre						3,000
Charlie Wailer MemorialTrust						5,000	5,000
Chest Heart &Stroke Scotland							2,000
Feathers Association							2,000
Fourth Feathers Youth & Community Centre						25,000
Jasmine Foundation							2,000
Kew Gardens Apprenticeship		-payable over two years					60,810
Langholm Town Band						2,000
Langholm Youth Rugby Club							2,500
Little Angel Theatre						2,000
Carried down						42,000	98,510

Notes to the financial		statements
for the year to 5Aprg 2021
4. Expenditure on charitable		activities (continued)
						2021	2020
Recipients ofinstitutional grants over f2,000(continued):						f.	6
grouphr down						42,000	98,510
Mental Health Foundation							2,000
Opera Holland Park - payable over five years							25,000
Place2be						2,500
Queen Elizabeth's Foundation	for Disabled People					5,000
Shivia						2,000
Stevenson Trust							2,500
The Buccleuch Centre						5,000
UK Sepsis Trust							2,500
Keel Youth Trust							2,500
Other grants under 62,000						12,500	15,500
						69,000	148,510
All grants in the period were made to registered			UKcharities.
						2021	2020
5. Costs ofgenerating funds						6	6
Investment management fees						4,168	4,161
6. Fixed assets - investments
2021movement in Reed asset		Investments:		Listed	Unlisted		Total
				investments	investments		2021
Unrestricted funds				6		6	6
Opening market value brought		forward		1,161,878	432,368		1,594,246
Additions				209,720			209,720
Disposal proceeds				(141,586)			(141,586)
Add net realised and unrealised		gains / (losses)		346,828		22,426	369,254
Closing market value				1,576,840	454,794		2,031,634
Expendable endowment funds
Opening market value brought		fonv ard		1,594,401	1,028,872		2,623,273
Additions
Disposal proceeds
Add net unrealised gains / (losses)				455,364		36,746	492,110
Closing market value				2,049,765	1,065,618		3,115,383
Total market values at 5April 2021				3626605	DD	D

Notes to the financial	Notes to the financial	state	ments
for the year to5April 2021
6. Fixed assets - investments		(contlnuedi
2020 movement in fixed	asset	investments:		l.isted	UnlIsted	Total
				investments	investments	2020
Unrestricted funds				E	E	6
Opening market value brought		forward		1,485,432	422,869	1,908,302
Additions				75,639		75,639
Disposal proceeds				(145,578)		(245,578)
Add net realised and unreallsed		(lossesi	/ gains	(253,615)	9,499	(144,116)
Closing market value				1,161,878	432,368	1,594,246
Expendable endowment	funds
Opening market value brought		forward		1,921,617	992127	2,913,744
Additions
Disposal proceeds
Add net unrealised (losses	i/ gains			(327,216)	36745	(290,471)
Closing market value				1,594,401	1,028,872	2,623,273
Total market values at 5 April 2020				2,756,279		4.117aa
				Listed	Unlisted
				rnvestments	investments	Total
Investments atfair value	comprised:				6	E
UK securities				3,593,507	1,374,991	4,968,498
Non-UK securities				33,098	145,421	178,519
				3626605	412
Material investments at 5April		2021			Market
					value	oftotal
						Investments
The Cayzer Trust Company	Limited				1,374,991	26.7%
Caledonia Investments Pic					1,325,000	15.7%
SVSChurch House ESKFund					1,374,897	26.7%

		2021	2020
8.	Creditors falling due within one year	E	E
Accruals		5,949	5,392
Grants payable		5,000	60,945
Other	creditors
		10,949	66,340

							2021	2020
9. Creditors facing due after one			year				f
Grants payable							10,000	15,000
					General	Undistributed	Expendable	Total
					fund	income fund	endowmentfund	funds
10. The funds ofthe charity					f	f	f	f
Balance at 6April 2020					1,416,706	292,120	2,647,960	4,356,786
Incoming resources						162,799		162,799
Resources expended						(78,164)		(78,164)
Net movement on investment	assets				369,254		492,110	861,364
Balance at 5 April 2021					1,785,960	376,7)5	3,140,070	5302 785
					General	Undistributed	Expendable	Total
					fund	income fund	endowment fund	funds
					f	E	f	f
Balance at 6April 2019					1,660,822	282,598	2,938,431	4,881,851
Incoming resources						166,609		166,609
Resources expended						(157,087)		(157,087)
Net movement on investment	assets				(244,11.6)		(290,471)	(534,587)
Balance at 5April 2020					1,416,706	292,120	2,647,960	4,356,786
11. Reconciliation ofnet movement to net cash flow from operating			in funds activities				2021f	2020 f
Net movement In funds							945,999	(525,065)
Deduct investment income shown		in	investing	activities			(162,799)	(166,609)
Deduct gains / add losses on investments							(861,364)	534,587
Decrease in debtors								682
(Decrease) / increase in creditors							(60,391)	25,579
							(138,555)	(130,826)
							Cash	Cash
12. Reconciliation ofnet debt							2021f	2020 f
At 6April							218,707	112,985
Cash flows for the year							(43,890)	105,722
At 5April							174,817	218,707