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2025-04-05-accounts

THE ALCHEMY FOUNDATION

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

CHARITY NUMBER: 292500

The Alchemy Foundation Annual report and financial statements for the year ended 5 April 2025

Contents

Page :

The Alchemy Foundation Introduction

Trustees Alex Armitage
Tony Elias
Andrew Murison
Caroline Pedley
Lady Annabel M Stilgoe OBE (until 2 November 2024)
Holly J M Stilgoe
Dr Jack E Z Stilgoe
Dr Jemima R Stilgoe
Joseph R I Stilgoe
Sir Richard H Z S Stilgoe OBE
Rufus N A Stilgoe
Nicolas M Turner (appointed 20 September 2025)
Charity number 292500
Principal address Trevereux Manor
Limpsfield Chart
Oxted
Surrey
RH8 0TL
Auditors McKenzies
Chartered Accountants
2 Station Road West
Oxted
Surrey
RH8 9EP
Bankers Coutts & Co
440 Strand
London
WC2R 0QS
Solicitors TWM Solicitors LLP
40 West Street
Reigate
Surrey
RH2 9BT
Investment Managers Cazenove Capital Management Ltd
12 Moorgate
London EC2R 6DA

1

The Alchemy Foundation Report of the trustees for the year ended 5 April 2025

The trustees present their report and accounts for the year ended 5 April 2025.

Structure, Governance and Management

The charity was established, as The Starlight Foundation, by a charitable trust deed on 14 August 1985 under charity number 292500. The name was changed to The Alchemy Foundation on 2 June 1987. Lady Annabel M Stilgoe OBE who stood down as a trustee on 2 November 2024 sadly died on 15 January 2025.

The trustees who have served during the year and since the year end are set out below. Trustees meet as required to discuss the charity. Richard, Rufus and Holly Stilgoe, Caroline Pedley and Tony Elias, who are trustees, run the day-to-day activities of the charity.

The trustees who served during the year were:

Alex Armitage Tony Elias Andrew Murison Caroline Pedley Lady Annabel M Stilgoe OBE (until 2 November 2024) Holly J M Stilgoe Dr Jack E Z Stilgoe Dr Jemima R Stilgoe Joseph R I Stilgoe Sir Richard H Z S Stilgoe OBE Rufus N A Stilgoe

Trustees may serve indefinitely, and new trustees may be co-opted by existing trustees. All trustees are advised of their responsibilities under charity law.

Related parties

The Alchemy Foundation is connected to another charity, The Orpheus Centre Trust, with which it co-operates in the pursuit of its charitable objectives.

Risk factors

The trustees make regular reviews of the risks which the charity faces.

The most significant risks facing the charity are fluctuations in the value of investments. In early 2025 the Foundation received a capital input upon the sale of future royalties. To minimise the risk of a reduction in their value and following a rigorous process to select suitable investment managers, two were appointed.

Objectives and Public Benefits of the charity

The charity’s objects are particularly focused on The Alchemist Scheme (funding the costs of fundraisers assigned to charities handpicked by the trustees), and charitable causes including those in the fields of disability, social welfare, prisons and young carers, with a particular focus on making a lasting difference to young people.

Under the terms of the trust deed, the trustees have power to invest monies of the Foundation in any investments they deem fit, to accumulate income and to convert income into capital.

2

The Alchemy Foundation Report of the trustees for the year ended 5 April 2025

Review of activities

In December 2024, the rights to the royalties were sold and proceeds invested in cash at the best prevailing rates of interest.

In furtherance of the charity’s objectives, the Foundation made 229 donations during the year.

In line with the objects above, the grant-making policy of the Foundation is to support a variety of causes, with special emphasis on The Alchemist Scheme whereby the Foundation supports the costs of fundraisers at invited charities including Child Rescue Nepal, Youth Music, The Orpheus Centre and WaterAid. In deciding to which charities grants should be made, the guideline “making a lasting difference to young people” is generally followed.

Until this year, the Foundation’s income came from royalties from musicals running outside the United Kingdom. Since early 2025 the Foundation’s income comes from the capital gifted because of the sale of those royalties. Total income has increased by £12,046,005 during the year, and this is principally because of the one-off capital gift. Income of the Foundation is now generated by this capital sum which is managed by Barclays Private Bank and Rathbones Investment Management.

The investment policy of the Foundation has been to take moderate risk.

The Foundation has no employees and therefore no employee costs were incurred during the year.

None of the trustees (or any persons connected with them) received any remuneration or benefits during the year.

Financial review

During the year, incoming resources of £12,346,510 were received and £505,662 was expended. The net current assets at the end of year amounted to £13,825,949.

Reserves

The reserves amounted to £13,825,949 at 5 April 2025.

Sir Richard H Z S Stilgoe OBE Trustee 28 November 2025

3

The Alchemy Foundation Trustees’ responsibilities

Law applicable to charities in England and Wales require the trustees to prepare financial statements for each financial year which give a true and fair view of the charity’s financial activities during the year and of its financial position at the end of the year (unless the charity is entitled to prepare accounts on the alternative receipts and payment basis).

In preparing financial statements giving a true and fair view, the trustees should follow best practice and:

The trustees are responsible for keeping accounting records which disclose with reasonable accuracy the financial position of the charity and which enable them to ensure that the financial statements comply with the Charities Act 2011. 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.

4

Independent Auditor’s Report to the Trustees of The Alchemy Foundation

Opinion

We have audited the financial statements of the Alchemy Foundation for the year ended 5 April 2025, which comprise the Statement of Comprehensive Income, Statement of Financial Position, the Cash Flow Statement and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102, The Financial Reporting Standards applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis of opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the Financial Reporting Council (FRC)’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

Other information

The trustees are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information; we are required to report that fact. We have nothing to report in this regard.

Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

5

Independent Auditor’s Report to the Trustees of The Alchemy Foundation

Responsibilities of trustees

As explained more fully in the statement of trustees’ responsibilities set out on page 4, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of the financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or cease operations, or have no realistic alternative but to do so.

Auditor’s responsibilities for the audit of the financial statements

We have been appointed as auditors under the Charities Act 2011 and report in accordance with regulations made under that Act.

Our objectives are to obtain reasonable assurance about whether the charity financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. We also design specific procedures for this engagement and the extent to which these are capable of detecting irregularities.

A further description of our responsibilities is available on the FRC’s website

at:www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.

Use of our report

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. Our audit work has been undertaken so that we might state to the charity’s trustees those matters we are required to state to them in an auditors’ report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

C E McCoy (Senior Statutory Auditor) McKenzies Chartered Accountants Statutory Auditors 2 Station Road West Oxted Surrey RH8 9EP

28 November 2025

6

The Alchemy Foundation Statement of Comprehensive Income for the year ended 5 April 2025

Notes
2025
£
Incoming resources
Incoming resources from generated funds:
Voluntary income
2
12,213,424
Investment income
3
133,086
_
Total incoming resources
12,346,510
_
Resources expended
Charitable activities:
Grants payable
4
504,044
Management and administration
568
Governance costs
1,050
_
Total resources expended
5
505,662
__
Net outgoing resources before other recognised gains
and losses
11,840,848
Movement on investment assets
9
(44,845)
_
Net movement in funds
11,796,003
Reconciliation of funds:
Total funds brought forward at 6 April 2025
2,029,946
_
Total funds carried forward at 5 April 2025
13,825,949
_____
2024
£
279,117
21,388
_
300,505
_
340,021
575
1,050
_
341,646
__
(41,141)
74,029
_
32,888
1,997,058
_
2,029,946
_____

7

The Alchemy Foundation Statement of Financial Position at 5 April 2025

Notes
2025
£
Assets
Debtors: amounts falling due with one year
8
275,454
Investments
9
1,150,170
Cash at bank
12,401,375
_
13,826,999
Creditors: amounts falling due within one year
10
(1,050)
_

Total assets less current liabilities
13,825,949
_
Income funds
Unrestricted funds
13,825,949
_
2024
£
4,634
1,217,902
808,460
_
2,030,996
(1,050)
_

2,029,946
_
2,029,946
_

The accounts were approved by the Trustees on 28 November 2025.

Sir Richard H Z S Stilgoe OBE Tony Elias Trustee Trustee

8

THE ALCHEMY FOUNDATION STATEMENT OF CASH FLOW FOR THE YEAR ENDED 5 APRIL 2025

________________



Cash Flows from Operational activities
Net (Deficit)/Income for the financial year
Adjustments for:
Investment activities
Decrease / (increase) in debtors
Increase / (decrease) in creditors
Cash from operations
Interest paid
Income taxes paid
Net cash generated from operational activities
Cash Flows from Investing activities
Purchase of investments
Proceeds from sale of investments
Income from investment
Investment management fees
Interest received
Net cash from investing activities
Cash flows from financing activities
Net cash used in financing activities
Net increase / (decrease) in cash and cash equivalents
Cash and cash equivalents at beginning of the year
Cash and cash equivalents at the end of the year
2025
11,840,848
(133,086)
(270,820)
-
11,436,942
-
-
11,436,942
(942,842)
965,729
141,301
(8,215)
-
155,973
-
11,592,915
808,460
12,401,375
2025
11,840,848
(133,086)
(270,820)
-
11,436,942
-
-
11,436,942
(942,842)
965,729
141,301
(8,215)
-
155,973
-
11,592,915
808,460
12,401,375

9

The Alchemy Foundation Notes forming part of the financial statements for the year ended 5 April 2025

1 Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention, as modified by the revaluation of investments, and are in accordance with applicable standards, and the Financial Reporting Standard applicable in the UK and the Republic of Ireland (FRS 102).

Incoming resources

Income is accounted for in the period in which the charity is entitled to receipt.

Resources expended

Expenditure is included on an accruals basis.

Investments

All investments are stated at market value at the year-end. Income arising from investments is accounted for in the period when it is receivable.

Governance costs

Governance costs are associated with the governance arrangements of the charity and include the cost of external accountancy fees and legal fees.

2

Donations and gifts
Donations and gifts
2025
£
2024
£
12,213,424
279,117
___
______

Donations and gifts consist of royalties historically assigned by Sir Richard Stilgoe and donations from Alchemy Limited which derives its income from royalties historically assigned by Sir Richard Stilgoe.

3 Investment income

2025
£
Income from listed investments (gross)
116,980
Less: investment management fees
(8,215)
Interest receivable
24,321
__
133,086
____
2024
£
14,978
(5,153)
11,563
__
21,388
____

10

The Alchemy Foundation Notes forming part of the financial statements for the year ended 5 April 2025

4 Grants payable (229 grants)
2025 2024
£ £
Grants payable can be divided into the following categories:
The Alchemist Scheme 156,531 158,929
Disability- mobility, helplines, access 46,024
51,526
Social welfare – inner city community projects 122,789 92,341
Individuals on behalf of registered charities 11,200 7,700
Respite for carers 13,500 10,500
Penal reform and work with prisoners and their families 11,500 6,000
Other 142,500 13,025
______ ______
504,044 340,021
______ ______
5 Total resources expended
2025 2024
£ £
Charitable activities:
Grants payable 504,044 340,021
Management and administration 568 575
______ ______
504,612 340,596
Governance costs:
Accountancy fees 1,050 1,050
______ ______
505,662 341,646
______ ______

6 Trustees

None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year. The charity has not met any individual expenses incurred by trustees for services provided to the charity during the year.

7 Employees

There were no employees during the year.

11

The Alchemy Foundation Notes forming part of the financial statements for the year ended 5 April 2025

8
Debtors
Investment income receivable
Interest accrued on Deposit Bank Account
Vat receivable - one-off due to capitalisation of royalties

9
Current Asset Investments:
Managed Portfolio:
Fixed interest
securities
Equities and
Alternatives
Market value at 6 April 2024
193,530
1,024,372
Purchases
65,677
877,165
Sales
(116,733)
(848,996)
Accrued interest at 6 April 2024
-
-
Accrued interest at 5 April 2025
-
-
Net gains / (losses)
24,781
(69,626)
_
_
Market value at 5 April 2025
167,255
982,915
_

Historical cost at 5 April 2025
168,415
1,073,985
__
_____
10
Creditors: amounts falling due within one year
Other creditors
2025
£
8,712
1,135
265,607
__
275,454
_
2025
£
1,217,902
942,842
(965,729)
-
-
(44,845)
_
1,150,170
_
1,242,400

2025
£
1,050
_
1,050
___
2024
£
1,219
3,415
-
__
4,634
_
2024
£
882,911
411,259
(150,297)
-
-
74,029
_
1,217,902
_
1,153,235

2024
£
1,050
_
1,050
___

12

The Alchemy Foundation Notes forming part of the financial statements for the year ended 5 April 2025

11
Movement of funds
2025
£
Unrestricted funds:
At 6 April 2024
2,029,946
Net movement in funds
11,796,003
__
At 5 April 2025
13,825,949
______
2024
£
1,997,058
32,888
__
2,029,946
______

Of the above funds £44,845 represents unrealised loss on investments (2024 – unrealised gain of £74,029).

12 Related parties

During the year grants of £44,281 (2024 - £59,846) were made to The Orpheus Centre Trust and a donation of £150,000 was received from Alchemy Limited (2024 - £200,000).

13