**Charity number: 291328**
## **THE ARTEMIS CHARITABLE TRUST**
## **Unaudited**
**Trustees' report and financial statements**
**for the year ended 5 April 2022**
## **THE ARTEMIS CHARITABLE TRUST**
## **Contents**
||Page|
|---|---|
|**Reference and administrative details of the Charity, its Trustees and advisers**|1|
|**Trustees' report**|2 - 4|
|**Independent examiner's report**|5|
|**Statement of financial activities**|6|
|**Balance sheet**|7|
|**Notes to the financial statements**|8 - 15|
**THE ARTEMIS CHARITABLE TRUST**
**Reference and administrative details of the Charity, its Trustees and advisers for the year ended 5 April 2022**
|**Trustees**|David John Evans, Chair|
|---|---|
||Dr Aislinn Dawn Bergin (appointed 3 December 2021)|
||Mark William Evans|
||Wendy Ann Evans (resigned 3 December 2021)|
||Richard William Evans|
||Liam Tristan Evans (appointed 3 December 2021)|
||Dawn Susan Bergin (resigned 3 December 2021)|
|**Charity registered**
**number**
291328
**Principal office**
Brook House
Quay Meadow
Bosham
Chichester
PO18 8LY
**Accountants**
Williams Giles Professional Services Ltd
12 Conqueror Court
Sittingbourne
Kent
ME10 5BH||
Page 1
## **THE ARTEMIS CHARITABLE TRUST**
## **Trustees' report for the year ended 5 April 2022**
The Trustees present their annual report together with the financial statements of the Charity for the 6 April 2021 to 5 April 2022.
## **Objectives and activities**
## **a. Policies and objectives**
The objects of the charity are to provide funds for the furtherance, advancement or benefits of charities, charitable institutions or charitable purposes as the settlor during his life time and the trustees thereafter select.
The original policy of the trust of making of grants to aid the provision of counselling, psychotherapy, parenting, human relationship training and related activities, primarily through supporting academic research projects, to develop new strategies and methods is being reduced. The trustees will going forward be supporting a wider range of charities including (but not limited to) food banks, child welfare, education type charities and in the year ending 2021 felt the crisis in Ukraine was a cause that could not be ignored.
In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, including the guidance 'Public benefit: running a charity (PB2)'.
## **Achievements and performance**
## **Financial review**
## **a. Going concern**
After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going concern basis can be found in the accounting policies.
## **b. Reserves policy**
The Trustees' policy is to maintain unrestricted reserves, which are the free reserves of the charity, invested to generate income to fund the activities of the charity, by providing grants. At 5 April 2022 the retained reserves amount to £1,542,772 (2021 - £1,498,053).
At this level, the Trustees consider that the Trust will be able to carry out its activities for the foreseeable future. and do not expect activities to be adversely affected by the impact of COVID-19. There are no reserves other than unrestricted reserves.
## **c. Material investments policy**
The trust deed authorizes the Trustees to make and hold investments using the general funds of the charity. There are no restrictions on the charity's power to invest.
The trustees' investment policy is to maintain a balance between capital gain and the growth of income. The investments of the trust were under the management of Brooks Macdonald Asset Management Limited, in January 2021 it was decided to switch the management to Rathbones Group PLC who we feel can provide a better return in investments, both Brooks Macdonald and Rathbones are regulated by the Financial Services Authority. The trustee's and investment managers meet once a year, or more often if required to ensure that the portfolio is arranged to give the best possible return and performance from the charity's investments.
The Trustees consider the income requirements, the risk profile and the investment managers' view of market prospects in the medium term.
Page 2
**THE ARTEMIS CHARITABLE TRUST**
## **Trustees' report (continued) for the year ended 5 April 2022**
## **d. Principal risks and uncertainties**
The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the charity, and are satisfied that systems are in place to mitigate our exposure to the major risks, in such a way hat the activities of the charity are protected.
## **e. Grant making policies**
It is the policy of the trustees to make grants on the basis of the current needs of grantees, utilizing both the capital and income of the trust, and not to restrict the level of grants to the trust's income for the year. This year the charity made grants of £28,500 (2021: £5,000). The trustees' policy is to award grants in accordance with the restrictions imposed by the original donor of the funds.
## **f. Financial Review**
The accumulated unrestricted funds on 5th April 2022 amounted to £1,542,772 (2021: £1,498,053). It is the policy of the trustees to make grants based on the current needs of the grantees utilizing both the capital and income of the trust, and not to restrict the level of grants to the trust's income for the year. The trustees consider the situation of the trust to be satisfactory and are of the view that the trust will be able to carry out its activities for the foreseeable future.
## **Structure, governance and management**
## **a. Constitution**
The Artemis Charitable Trust is a registered charity, number 291328, and is constituted under a Trust deed.
## **b. Methods of appointment or election of Trustees**
The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.
The power of appointing new Trustees vests in the settlor R W Evans during his lifetime and thereafter the ordinary statutory power of appointing new trustees is applicable.
Wendy Ann Evans and Dawn Susan Bergin resigned as Trustees on the 3/12/2021 Aislinn Dawn Bergin and Liam Tristan Evans were appointed Trustees on the 3/12/2021
## **c. Organisational structure and decision-making policies**
The trustees who have served during the year and since the year end are set out on page 1. The trustees deal with the day to day responsibility of running the trust and consult when considering grant applications. There are no employees.
Page 3
## **THE ARTEMIS CHARITABLE TRUST**
## **Trustees' report (continued) for the year ended 5 April 2022**
## **Statement of Trustees' responsibilities**
The Trustees are responsible for preparing the Trustees' report and the 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 & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:
- select suitable accounting policies and then apply them consistently;
- observe the methods and principles of the Charities SORP (FRS 102);
- make judgments and accounting estimates that are reasonable and prudent;
- state whether applicable UK Accounting Standards (FRS 102) have been followed, subject to any material departures disclosed and explained in the financial statements;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Charity will continue in business.
The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Approved by order of the members of the board of Trustees and signed on their behalf by:
**David John Evans** (Chair of Trustees) Date: 27 January 2023
Page 4
## **THE ARTEMIS CHARITABLE TRUST**
## **Independent examiner's report for the year ended 5 April 2022**
## **Independent examiner's report to the Trustees of The Artemis Charitable Trust ('the Charity')**
I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 5 April 2022.
## **Responsibilities and basis of report**
As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').
I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.
## **Independent examiner's statement**
Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.
I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2015.
I have completed my examination. I confirm that no 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 Charity as required by section 130 of the 2011 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.
This report is made solely to the Charity's Trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Charity and the Charity's Trustees as a body, for my work or for this report.
Signed: Dated: 30 January 2023 Samuel Ketcher FCCA Williams Giles Professional Services Ltd 12 Conqueror Court Sittingbourne Kent ME10 5BH
Page 5
## **THE ARTEMIS CHARITABLE TRUST**
## **Statement of financial activities for the year ended 5 April 2022**
|**Note**
**Income from:**
Investments
3
**Total income**
**Expenditure on:**
Raising funds
4
Charitable activities
6
**Total expenditure**
**Net (expenditure)/income before net gains on**
**investments**
Net gains on investments
**Net movement in funds**
**Reconciliation of funds:**
Total funds brought forward
Net movement in funds
**Total funds carried forward**|**Unrestricted**
**funds**
**2022**
**£**
**30,225**
**30,225**
**9,352**
**30,208**
**39,560**
**(9,335)**
**54,054**
**44,719**
**1,498,053**
**44,719**
**1,542,772**|**Total**
**funds**
**2022**
**£**
**30,225**
**30,225**
**9,352**
**30,208**
**39,560**
**(9,335)**
**54,054**
**44,719**
**1,498,053**
**44,719**
**1,542,772**|_Total_
_funds_
_2021_
_£_
_38,260_|
|---|---|---|---|
||||_38,260_|
||||_10,225_
_6,830_|
||||_17,055_|
||||_21,205_
_59,181_|
||||_80,386_|
||||_1,417,667_
_80,386_|
||||_1,498,053_|
The Statement of financial activities includes all gains and losses recognised in the year.
The notes on pages 8 to 15 form part of these financial statements.
Page 6
## **THE ARTEMIS CHARITABLE TRUST**
## **Balance sheet as at 5 April 2022**
|**Note**
**Fixed assets**
Investments
10
**Current assets**
Cash at bank and in hand
Creditors: amounts falling due within one
year
11
**Net current assets**
**Total assets less current liabilities**
**Total net assets**
**Charity funds**
Restricted funds
13
Unrestricted funds
13
**Total funds**|**51,387**
**51,387**
**(11,440)**|**2022**
**£**
**1,502,825**
**1,502,825**
**39,947**
**1,542,772**
**1,542,772**
**-**
**1,542,772**
**1,542,772**|_36,116_
_36,116_
_(3,351)_|_2021_
_£_
_1,465,288_|
|---|---|---|---|---|
|||||_1,465,288_
_32,765_|
|||||_1,498,053_|
||||||
|||||_1,498,053_|
|||||_-_
_1,498,053_|
||||||
|||||_1,498,053_|
The financial statements were approved and authorised for issue by the Trustees and signed on their behalf by:
## **David John Evans**
(Chair of Trustees) Date: 27 January 2023
The notes on pages 8 to 15 form part of these financial statements.
Page 7
## **THE ARTEMIS CHARITABLE TRUST**
## **Notes to the financial statements for the year ended 5 April 2022**
## **1. General information**
The Artemis Charitable Trust is a registered charity, number 291328. The principal office is Brook House, Quay Meadow, Bosham, Chichester, PO18 8LY and the principal activity of the charity is making grants to other charities, charitable institutions and charitiable activities.
## **2. Accounting policies**
## **2.1 Basis of preparation of financial statements**
The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.
The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.
The Artemis Charitable Trust meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.
## **2.2 Income**
All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.
Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.
## **2.3 Expenditure**
Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, 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 classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges allocated on the portion of the asset’s use.
Expenditure on raising funds includes all expenditure incurred by the Charity to raise funds for its charitable purposes and includes costs of all fundraising activities events and non-charitable trading.
Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.
Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.
Page 8
## **THE ARTEMIS CHARITABLE TRUST**
## **Notes to the financial statements for the year ended 5 April 2022**
## **2. Accounting policies (continued)**
## **2.3 Expenditure (continued)**
All expenditure is inclusive of irrecoverable VAT.
## **2.4 Investments**
Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.
## **2.5 Cash at bank and in hand**
Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.
## **2.6 Liabilities and provisions**
Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.
Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.
Provisions are measured at the best estimate of the amounts required to settle the obligation. Where the effect of the time value of money is material, the provision is based on the present value of those amounts, discounted at the pre-tax discount rate that reflects the risks specific to the liability. The unwinding of the discount is recognised in the Statement of financial activities as a finance cost.
## **2.7 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 their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
## **2.8 Fund accounting**
General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.
Investment income, gains and losses are allocated to the appropriate fund.
Page 9
## **THE ARTEMIS CHARITABLE TRUST**
## **Notes to the financial statements for the year ended 5 April 2022**
## **3. Investment income**
|**Unrestricted**
**funds**
**2022**
**£**
Income from local investment properties
2,562
Income from local listed investments
15,715
Income from foreign listed investments
11,948
30,225
_Total 2021 as restated_
_38,260_
**Investment management costs**
**Unrestricted**
**funds**
**2022**
**£**
Investment management fees
9,352
_Total 2021_
_10,225_|**Total**
**funds**
**2022**
**£**
**2,562**
**15,715**
**11,948**
**30,225**
_38,260_
**Total**
**funds**
**2022**
**£**
**9,352**
_10,225_|_As restated_
_Total_
_funds_
_2021_
_£_
_3,710_
_29,483_
_5,067_|
|---|---|---|
|||_38,260_|
|||_Total_
_funds_
_2021_
_£_
_10,225_|
||||
## **4. Investment management costs**
Page 10
## **THE ARTEMIS CHARITABLE TRUST**
## **Notes to the financial statements for the year ended 5 April 2022**
## **5. Analysis of grants**
|**Grants to**
**Institutions**
**2022**
**Total**
**funds**
**2022**
**£**
**£**
Grants payable
28,500
**28,500**
_Total 2021_
_5,000_
_5,000_
The Charity has made the following material grants to institutions during the year:
**2022**
**£**
**Name of institution**
Eleemosynary Charity of Williams Hobbayne
**5,000**
British Divers Marine Life Rescue
**500**
Birthrights
**2,500**
Chichester Festival Theatre
**2,500**
Ealing Centre for Independent Living
**2,500**
In the Company of Horses
**1,000**
West Mercia Rape and Sexual Abuse Support Centre
**1,000**
Home-Start Ealing
**2,500**
Stokenchurch Dog Rescue
**1,000**
Ealing Soup Kitchen
**-**
Disasters Emergency Committee
**10,000**
**28,500**|_Total_
_funds_
_2021_
_£_
_5,000_|
|---|---|
||_2021_
_£_
_-_
_-_
_-_
_-_
_-_
_1,000_
_-_
_-_
_-_
_4,000_
_-_|
|||
||_5,000_|
## **6. Analysis of expenditure on charitable activities**
## **Summary by fund type**
|**Unrestricted**
**funds**
**2022**
**£**
Charitable expenditure
30,208
_Total 2021_
_6,830_|**Total**
**2022**
**£**
**30,208**
_6,830_|_Total_
_2021_
_£_
_6,830_|
|---|---|---|
||||
Page 11
## **THE ARTEMIS CHARITABLE TRUST**
## **Notes to the financial statements for the year ended 5 April 2022**
## **6. Analysis of expenditure on charitable activities (continued)**
## **Summary by expenditure type**
|Charitable expenditure
_Total 2021_|**Other costs**
**2022**
**£**
30,208
_6,830_|**Total**
**2022**
**£**
**30,208**
_6,830_|_Total_
_2021_
_£_
_6,830_|
|---|---|---|---|
|||||
## **7. Analysis of expenditure by activities**
|Charitable expenditure
_Total 2021_|**Grant**
**funding of**
**activities**
**2022**
**£**
28,500
_5,000_|**Support**
**costs**
**2022**
**£**
1,708
_1,830_|**Total**
**funds**
**2022**
**£**
**30,208**
_6,830_|_Total_
_funds_
_2021_
_£_
_6,830_|
|---|---|---|---|---|
||||||
## **Analysis of support costs**
|Bank Charges
Accounting fees
Tax paid on investments
_Total 2021_|**Activities**
**2022**
**£**
28
1,680
-
1,708
_1,830_|**Total**
**funds**
**2022**
**£**
**28**
**1,680**
**-**
**1,708**
_1,830_|_Total_
_funds_
_2021_
_£_
_105_
_1,200_
_525_|
|---|---|---|---|
||||_1,830_|
|||||
Page 12
## **THE ARTEMIS CHARITABLE TRUST**
||**Notes to the financial statements**|||
|---|---|---|---|
||**for the year ended 5 April 2022**|||
|**8.**|**Independent examiner's remuneration**|||
|||**2022**|_2021_|
|||**£**|_£_|
||Fees payable to the Charity's independent examiner for the independent|||
||examination of the Charity's annual accounts|**1,200**|_1,200_|
|**9.**|**Trustees' remuneration and expenses**|||
||During the year, no Trustees received any remuneration or other benefits_(2021 - £NIL)_.|||
||During the year ended 5 April 2022, no Trustee expenses have been incurred_(2021 - £NIL)_.|||
|**10.**|**Fixed asset investments**|||
||||**Listed**|
||||**investments**|
||||**£**|
||**Cost or valuation**|||
||At 6 April 2021||**1,465,288**|
||Additions||**82,152**|
||Disposals||**(89,733)**|
||Revaluations||**45,118**|
||At 5 April 2022||**1,502,825**|
|**11.**|**Creditors: Amounts falling due within one year**|||
|||**2022**|_2021_|
|||**£**|_£_|
||Accruals and deferred income|**11,440**|_3,351_|
|**12.**|**Financial instruments**|||
|||**2022**|_2021_|
|||**£**|_£_|
||**Financial assets**|||
||Financial assets measured at fair value through income and expenditure|**51,387**|_36,116_|
Page 13
## **THE ARTEMIS CHARITABLE TRUST**
## **Notes to the financial statements for the year ended 5 April 2022**
## **13. Statement of funds**
## **Statement of funds - current year**
||**Balance at 6**|||**Gains/**|**Balance at 5**|
|---|---|---|---|---|---|
||**April 2021**|**Income**|**Expenditure**|**(Losses)**|**April 2022**|
||**£**|**£**|**£**|**£**|**£**|
|**Unrestricted funds**||||||
|General Funds|**1,498,053**|**30,225**|**(39,560)**|**54,054**|**1,542,772**|
|**Statement of funds - prior year**||||||
||_Balance at_|||||
||_1 January_|||_Gains/_|_Balance at_|
||_2020_|_Income_|_Expenditure_|_(Losses)_|_5 April 2021_|
||_£_|_£_|_£_|_£_|_£_|
|**Unrestricted funds**||||||
|General Funds|_1,417,667_|_38,260_|_(17,055)_|_59,181_|_1,498,053_|
## **14. Summary of funds**
## **Summary of funds - current year**
|
General funds
**Summary of funds - prior year**
General funds|**Balance at 6**
**April 2021**
**£**
**1,498,053**
_Balance at_
_1 January_
_2020_
_£_
_1,417,667_|**Income**
**£**
**30,225**
_Income_
_£_
_38,260_|**Expenditure**
**£**
**(39,560)**
_Expenditure_
_£_
_(17,055)_|**Gains/**
**(Losses)**
**£**
**54,054**
_Gains/_
_(Losses)_
_£_
_59,181_|**Balance at 5**
**April 2022**
**£**
**1,542,772**|
|---|---|---|---|---|---|
||||||_Balance at_
_5 April 2021_
_£_
_1,498,053_|
Page 14
## **THE ARTEMIS CHARITABLE TRUST**
## **Notes to the financial statements for the year ended 5 April 2022**
## **15. Analysis of net assets between funds**
## **Analysis of net assets between funds - current year**
|**Unrestricted**
**funds**
**2022**
**£**
Fixed asset investments
1,502,825
Current assets
51,387
Creditors due within one year
(11,440)
**Total**
1,542,772|**Total**
**funds**
**2022**
**£**
**1,502,825**
**51,387**
**(11,440)**
**1,542,772**|
|---|---|
## **Analysis of net assets between funds - prior year**
|Fixed asset investments
Current assets
Creditors due within one year
**Total**|_Unrestricted_
_funds_
_2021_
_£_
_1,465,288_
_36,116_
_(3,351)_
_1,498,053_|_Total_
_funds_
_2021_
_£_
_1,465,288_
_36,116_
_(3,351)_
_1,498,053_|
|---|---|---|
## **16. Related party transactions**
The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 5 April 2022.
Page 15