2022-12-31-accounts - Jonathan Conville Memorial Trust

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Charity number: 293720

The Jonathan Conville Memorial Trust (A Charity governed by its constitution, charity number 293720) Financial Statements and Trustees' Report for the year ended 31 December 2022

AT The Jonathan Conville Memorial Trust

(A Charity governed by its constitution, charity number 293720)

Index to the Financial Statements for the year ended 31 December 2022

	Page
Index to the Financial Statements	2
Charitable company Information	3
Trustees' Report	4 - 5
Trustees' Responsibilities Statement	6
Independent Examiner's Report	7
Statement of Financial Activities	8
Statement of Financial Position	9
Statement of Cash Flows	10
Accounting Policies	11
Notes to the Accounts	12 - 15

Page 2

AT The Jonathan Conville Memorial Trust

(A Charity governed by its constitution, charity number 293720)

Charitable company Information

for the year ended 31 December 2022

Status:	The Jonathan Conville Memorial Trust is a charitable trust governed by its Trust Deed.	The Jonathan Conville Memorial Trust is a charitable trust governed by its Trust Deed.
Charity name:	The Jonathan Conville Memorial Trust
Charity registration number:	293720
Registered office:	Abingdon House
	Gorse Lane
	Chobham
	Surrey
	GU24 8RB
Operations address:	Abingdon House
	Gorse Lane
	Chobham
	Surrey
	GU24 8RB
Trustees who held office	Adam Butterworth	- Appointed 16 October 2021
during the year:	Chris Dodd	- Appointed 21 January 1990
	Andrew Don	- Appointed 8 January 1986
	Dave Draper	- Resigned 14 October 2021
	Mae Fletcher	- Resigned 24 May 2022
	Jon Garside	- Appointed 20 February 2019
	Amy Illingworth	- Appointed 13 December 2017
	Sue Louise	- Appointed 16 October 2021
	Neil McAdie	- Appointed 16 October 2021
	Tom Skelhon	- Appointed 16 October 2021
	Katrina Taee	- Appointed 5 February 1995
	0
	David Draper was appointed as a trustee on 24 January 1993 and resigned on 14
	October 2021. He was made an honorary trustee on 14 October 2021 in recognition of his
	ongoing support of, and work for, the Trust.
Independent Examiner:	Anthony Armstrong FCA
	Armstrong & Co
	Chartered Accountants & Statutory Auditor
	4a Printing House Yard
	Hackney Road
	London E2 7PR
Bankers:	CAF Bank
	25 Kings Hill Avenue
	Kings Hill
	West Malling
	Kent ME19 4JQ

Page 3

(A Charity governed by its constitution, charity number 293720)

AT The Jonathan Conville Memorial Trust

Trustees' Report

for the year ended 31 December 2022

The Trustees of The Jonathan Conville Memorial Trust present their report together with the financial statements for the year ended 31 December 2022.

Trustees

The Trustees of the charity who held office during the year are disclosed on page 3.

Structure, Governance and Management

The Trust was created by a Deed, dated 8th January, 1986.

The Trust is run by a board of Trustees made up of the Chair (Katrina Taee), a Financial Sub-Committee (Sue Louise, Amy Illingworth and Neil McAdie). Three Selection Committees for the Alpine course, the Alpine Preparation course (in Wales) and the Scottish Winter course were led by Trustees, Chris Dodd, Jon Garside and Jon Garside respectively. Katrina Taee, a member of the Conville family, is a Trustee. In addition, 7 members of the Board are, or have been, climbers of differing levels and are able to bring those experiences to the Board

Our Annual General Meeting was conducted online this year due to Trustee illness. Decision making is done by majority vote. Follow-up administrative work and meetings continued throughout the year as needed. When required, we co-opt key experts and representatives from the professional world of climbing to advise us on our work and our two Patrons, Sir Christian Bonington CBE and Andy Cave are both well known in the climbing world.

We have a close working relationship with the British Mountaineering Council and a new working relationship with Neil Johnson, UIAGM/IFMGA of Peak Mountain Training who now administer our courses, as well as providing professional guides to teach our participants. Peak Mountain Training brings a high level of expertise to the Trust which is greatly valued by us and our students. We are also grateful for continued generous financial support from the British Mountaineering Council and the Scottish Mountaineering Trust.

Risk mitigation

The board has examined the principal areas of the charity's operations and considered the major risks which may arise in each of these areas. In the opinion of the trustees the charity has established resources and review systems which, under normal conditions, should allow the risks identified by them to be mitigated to an acceptable level in its day to day operations.

Objectives and activities for the public benefit

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the Trust's aims and objectives and in planning future activities and setting the grant making policy for the year.

The objectives of the Trust remain as they always have, to provide or help provide facilities to advance the education and training of young people between 18 and 30 years of age, through the medium of mountaineering training and other forms of recreation or leisure time occupation. The object is to enable these young people to develop their physical, mental and spiritual capacities so that they may grow to full maturity as individuals and members of society and to instruct and assist them in their chosen activity. Preference is given to young people who would otherwise be unable to afford such training and instruction.

Scottish Mountain Courses

The winter courses take place in the Cairngorms and the students would have been based at Ardenbeg Lodge, in Grantown-onSpey. These courses bridge the gap between summer climbing/walking and winter mountaineering. The ratio is one instructor to six participants, and it is two days in duration. The courses cover use of ice axe and crampons, navigation, avalanche assessment and problem avoidance. This year due to the Pandemic, the Trust made the difficult decision to cancel all the Scottish based courses. We did this because we still felt unable to keep our students Covid free in their accommodation, and the bus journeys offered an opportunity for cross-infection of the virus.

Page 4

(A Charity governed by its constitution, charity number 293720)

AT The Jonathan Conville Memorial Trust

Trustees' Report

for the year ended 31 December 2022

Alpine Courses

The Trust was delighted to restart the Alpine Courses in Argentiere, France this year, with 105 students attending and successfully completing the three days. These courses are based in the Chamonix Valley in June and July and are for climbers and mountaineers who have experience of British mountaineering and who want to climb in the Alps. The emphasis is on an introduction to glacier travel, crevasse rescue, avalanche assessment, use of equipment, moving together in alpine terrain and route planning.

Alpine Skills Course

The Alpine Skills Course run in Wales, returned this year and in light of our cancelled Scottish courses, we ran two Alpine Skills Courses in Wales, to get 24 students back on the hills. These were both successful and appreciated by our students. Attendees learn the basics of alpine rope work and some of the core skills necessary to climbing safely in an alpine environment. Being UK based, it makes the course accessible to those who do not have the time or finances to travel abroad.

Financial Review

Results for the year

Our investment advisors, Quilter Cheviot Limited, are instructed to invest to maximise the total return of the endowment fund within the medium to low-risk investment portfolio.

The trustees have established a policy for withdrawal of the investment income received to continue with the activities of the charity but also to maintain the level of investments held within the portfolio for sustainability and growth. The Chair, Katrina Taee and Treasurer, Sue Louise had a face to face meeting with our Account Manager at Quilter Cheviot in London to review of strategy and investments.

No fixed asset investments were acquired or disposed of during the year. The value of the fixed asset investments at 31 December 2022 was £345,441, which reflected an unrealised loss of £54,918.

The balance on the short term investments in cash at 31 December 2022 was £1,012 (2021: £1,120).

The results of the period and financial position of the charity are shown in the annexed financial statements.

The Statement of Financial Activities shows net expenditure for the year of £65,431 and reserves of £366,442.

Tangible fixed assets for use by the charity.

Fixed assets are set out in Note 10 to the accounts.

Reserves Policy

The trustees seek to maintain at least one years expenditure in general funds in order to give reasonable certainty and continuity to their medium term objectives and to support their beneficiaries. Fixed asset investments are represented by a designated fund account set up to ring fence the fixed asset investments held to generate income to support the day to day activities of the Trust.

Independent Examiner

The Independent Examiner, Anthony Armstrong FCA of Armstrong & Co, Chartered Accountant and Statutory Auditor, has indicated his willingness to be proposed for re-appointment.

The financial statements were approved by the Board of Trustees on 1 April 2023 and signed on its behalf by:

Sue Louise Trustee

Page 5

(A Charity governed by its constitution, charity number 293720)

AT The Jonathan Conville Memorial Trust

Trustees' Responsibilities Statement for the year ended 31 December 2022

The trustees are responsible for preparing the Trustees Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The trustees are required by law to prepare financial statements for each financial period which give a true and fair view of the financial activities of the charity and of its financial position at the end of that period. In preparing those financial statements the trustees are required to:

a) Select suitable accounting policies and apply them consistently;
b) Observe the methods and principles in the Charities SORP;
c) Make judgements and estimates that are reasonable and prudent;
d) Follow applicable accounting standards and statements of recommended practice, subject to any material departures disclosed and explained in the accounts;
e) Prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charity will continue in operation.

The trustees are responsible for maintaining proper accounting records which 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 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.

Page 6

(A Charity governed by its constitution, charity number 293720)

AT The Jonathan Conville Memorial Trust

Independent Examiner's Report to the Charity Trustees of The Jonathan Conville Memorial Trust

I report on the accounts of The Jonathan Conville Memorial Trust for the period from 1 January 2022 to 31 December 2022, which are set out on pages 8 to 15.

This report is made solely to the charity's trustees as a body in accordance with section 145 of the Charities Act 2011 (the Charities Act) and regulations made under section 154 of that Act. My examination 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's trustees as a body, for my examination, for this report, or for the opinions I have formed.

Respective responsibilities of trustees and examiner

As described on page 6, the trustees are responsible for the preparation of the accounts. The charity's trustees consider that an audit is not required for this year under section 144 of the the Charities Act and that an independent examination is needed.

Having satisfied myself that the charity is not subject to audit under charity law and is eligible for independent examination, it is my responsibility to:

a) examine the accounts under section 145 of the 2011 Act,
b) to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act, and
c) to state whether particular matters have come to my attention.

Basis of independent examiner's statement

My examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from the trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently no opinion is given as to whether the accounts present a 'true and fair view' and the report is limited to those matters set out in the statement below.

Independent examiner's statement

In connection with my examination, no material matters have come to my attention which gives me cause to believe that in, any material respect:

the accounting records were not kept in accordance with section 130 of the Charities Act; or
the accounts did not accord with the accounting records; or
the accounts did not comply with the applicable requirements concerning the form and content of accounts set out in the
which is not a matter considered as part of an independent examination.

I 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.

Anthony Armstrong FCA, Independent Examiner of Armstrong & Co Chartered Accountants & Statutory Auditor

4a Printing House Yard Hackney Road London E2 7PR

Dated: 1 April 2023

Page 7

(A Charity governed by its constitution, charity number 293720)

FS The Jonathan Conville Memorial Trust

Statement of Financial Activities

for the year ended 31 December 2022

		2021
Unrestricted Funds	Restricted Funds	Total Funds
£ 407 17,280 11,087	£ - - - - - - - - - - - -	£ 5,383 - 11,408
28,774		16,791
- 39,287		172 3,195
39,287		3,367
(10,513) (54,918)		13,424 35,063
(65,431) 431,873		48,487.00 383,386
366,442		431,873

All incoming resources and resources expended are derived from continuing activities.

There are no gains and losses other than those noted above and therefore no separate statement of total recognised gains and losses has been prepared.

The accompanying accounting policies and notes form an integral part of these financial statements.

Page 8

(A Charity governed by its constitution, charity number 293720)

The Jonathan Conville Memorial Trust

Statement of Financial Position

as at 31 December 2022

Notes Fixed assets: Investments 10 Total fixed assets Current assets: Debtors 11 Cash at bank and in hand Total current assets 12 Net current assets/(liabilities) Total net assets The funds of the charity: Unrestricted income funds 13 Total charity funds 19 Creditors: amounts falling due within one year	£ £ £ £ 345,441 400,359 345,441 400,359 1,012 1,020 21,760 33,048 22,772 34,068 1,771 2,554 21,001 31,514 366,442 431,873 366,442 431,873 366,442 431,873 31 December 2022 31 December 2021	£ £ £ £ 345,441 400,359 345,441 400,359 1,012 1,020 21,760 33,048 22,772 34,068 1,771 2,554 21,001 31,514 366,442 431,873 366,442 431,873 366,442 431,873 31 December 2022 31 December 2021
	£ 1,012 21,760 22,772 1,771	£ 400,359
		400,359 31,514
		431,873 431,873
		431,873

The financial statements were approved by the Board of Trustees on 1 April 2023 and signed on its behalf by:

Sue Louise Trustee	0 Trustee

The notes on pages 11 to 15 form part of these accounts.

Page 9

(A Charity governed by its constitution, charity number 293720)

The Jonathan Conville Memorial Trust

Statement of Cash Flows

for the year ended 31 December 2022

Notes Cash flows from operating activities: Net cash provided by/(used in) operating activities 1 Cash flows from investing activities: Dividends, interest and rents from investments Purchase of investments Net cash provided by/(used in) investing activities Change in cash and cash equivalents in the reporting period Cash and cash equivalents at the beginning of the reporting period 2 Cash and cash equivalents at the end of the reporting period 2 Notes to the Cash Flow Statement 1) Adjustments for: (Gains)/losses on investments Dividends, interest and rents from investments (Increase)/decrease in stocks and work in progress (Increase)/decrease in debtors Increase/(decrease) in creditors Net cash provided by/(used in) operating activities 2) Analysis of cash and cash equivalents Cash in hand Total cash and cash equivalents Reconciliation of net income/(expenditure) to net cash flow from operating activities Net income/(expenditure) for the reporting period (as per the statement of financial activities)	2022 £ (22,375) 11,087 - 11,087 (11,288) 33,048 21,760 2022 £ (65,431) 54,918 (11,087) - 8 (783) (22,375) 2022 £ 21,760 21,760	2021 £ 14,120
		11,408 (20,976)
		(9,568)
		4,552 28,496
		33,048 2021 £ 48,487 (35,063) (11,408) 2,290 8,926 888
		14,120
		2021 £ 33,048
		33,048

Page 10

The Jonathan Conville Memorial Trust (A Charity governed by its constitution, charity number 293720)

Accounting Policies

for the year ended 31 December 2022

Basis of preparation

The financial statements have been prepared in accordance with:

a) Applicable UK accounting standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)'.
b) 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 2015) - (Charities SORP FRS 102);
c) the Charities Act 2011.

Public benefit entity

The charity meets the defination of a public benefit entity under FRS 102.

Going concern

The trustees consider that there are no material uncertainties about the charity's ability to continue to operate and accordingly the accounts have been prepared on a going concern basis.

Income recognition

Income is recognised when the charity has a contractual or other right to its receipt, it is probable that the income will be received and that the amount can be measured reliably. Income with conditions attached to its receipt is recognised when those conditions have been fulfilled.

Voluntary income and donations (including legacies) are accounted for once the charity has entitlement to the income, it is probable the income will be received and the amount of income receivable can be reliably measured. Income from the recovery of tax on gift aided donations is accounted for in the period to which the relevant donation is received. Grant income is recognised on a receivable basis.
Interest on funds held on deposit is included when receivable and the amount can be measured reliably by the charity; this is normally upon notification of the interest paid or payable by the bank.

Expenditure recognition

unconditional grant offer this is accrued once the recipient has been notified of the grant award. The notification gives the recipient a reasonable expectation that they will receive the grant. Grants awards that are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside of the control of the charity.
Governance costs comprise all costs involving the public accountability of the charity and its compliance with regulation and good practice. These costs include costs related to the independent examination and legal fees.
Rentals under operating leases are charged as incurred over the term of the lease.

Unrestricted Funds

Unrestricted funds are funds received which have no restrictions placed on their use and are available as general funds.

Designated Funds

Designated funds are unrestricted funds earmarked by the trustees for particular purposes.

Allocation of costs

Costs are allocated directly to projects where they can be identified as relating solely to that project. Other costs are allocated between the funds based on staff time spent on the fund activities or other appropriate criteria.

Investments

Fixed assets held for investment purposes are not depreciated. Under SORP 2015 (FRS102), investment properties are measured initially at cost and subsequently at fair value at the reporting date.

Investments are shown in the balance sheet at closing market value. Surpluses or deficits on valuation are credited or charged to the statement of financial activities.

Page 11

F The Jonathan Conville Memorial Trust

(A Charity governed by its constitution, charity number 293720)

Notes to the Accounts

for the year ended 31 December 2022

1 Incoming resources

The incoming resources and surplus are attributable to the principal activities of the charity.

2 Net outgoing resources

Net outgoing resources Net outgoing resources are stated after charging: Independent Examiner's fees - reporting service Trustees' emoluments	2022 £ 1,140 Nil	2021 £ 1,080 Nil

Emoluments include salaries, fees, bonuses, expense allowances and estimated non-cash benefits receivable. All trustees serve in a voluntary capacity and do not receive payment for their services.

3 Income from donations and legacies Other donations 4 Income from charitable activities Alpine Courses, Wales Alpine Courses, France 5 Income from investments Income from listed investments Bank interest received 6 Expenditure on raising funds Donation fees 7 Expenditure on charitable activities by fund type Alpine Courses, Wales Alpine Courses, France Travel expenses Support costs (see note 8 below)	Unrestricted £ 407 407 Unrestricted £ 1,080 16,200 17,280 Unrestricted £ 11,021 66 11,087 Unrestricted £ - - Unrestricted £ 3,126 32,880 - 3,281 39,287	Restricted £ - - Restricted £ - - - Restricted £ - - - Restricted £ - - Restricted £ - - - - -	2022 Total £ 407 407 2022 Total £ 1,080 16,200 17,280 2022 Total £ 11,021 66 11,087 2022 Total £ - - 2022 Total £ 3,126 32,880 - 3,281 39,287	2021 Total £ 5,383
				5,383 2021 Total £ - -
				- 2021 Total £ 11,406 2
				11,408 2021 Total £ 172
				172 2021 Total £ 821 - 23 2,351
				3,195

Page 12

(A Charity governed by its constitution, charity number 293720)

F The Jonathan Conville Memorial Trust

Notes to the Accounts

for the year ended 31 December 2022

8 9 10 11 12 13	2022 2021 Support costs Unrestricted Restricted Total Total £ £ £ £ Advertising & promotion 40 - 40 - Website 720 - 720 - Software 238 - 238 - Welfare 50 - 50 - AGM expenses 309 - 309 379 Independent Examination 1,140 - 1,140 1,185 Accountancy fees 688 - 688 653 Stockbroker's fees 8 - 8 38 Bank charges 88 - 88 96 3,281 - 3,281 2,351 Staff costs 2022 2021 £ £ Nil Nil Employees paid in excess of £60,000 during the current year and previous year: None None Investments £ £ £ Market value As at 1 January 2022 - 400,359 400,359 Unrealised gains/(losses) - (54,918) (54,918) As at 31 December 2022 - 345,441 345,441 Debtors: amounts falling due within one year 2022 2021 £ £ Investments: short term 1,012 1,020 1,012 1,020 Creditors: amounts falling due within one year 2022 2021 £ £ Sundry creditors 127 - Accruals 1,644 2,554 1,771 2,554 The funds of the charity: current year Opening balance Resources arising Resources utilised Other movements Closing balance £ £ £ £ £ Restricted funds Restricted income funds - - - - - Unrestricted funds Designated funds 400,359 - - (54,918) 345,441 General funds 31,514 28,774 (39,287) - 21,001 Total unrestricted funds 431,873 28,774 (39,287) (54,918) 366,442 431,873 28,774 (39,287) (54,918) 366,442 No remuneration was paid to any Trustee or their associates for services as a trustee during the year ended 31 December 2022 nor to 31 December 2021. Average number of employees during the year was:	2021 Total £ - - - - 379 1,185 653 38 96
		345,441 2021 £ 1,020
		1,020 2021 £ - 2,554
		2,554 Closing balance £ - 345,441 21,001
		366,442

		366,442

Page 13

(A Charity governed by its constitution, charity number 293720)

F The Jonathan Conville Memorial Trust

Notes to the Accounts

for the year ended 31 December 2022

Designated funds

General funds

Designated funds of £345,441 are unencumbered but have been set apart from general funds as they have been used to purchased fixed asset investments as part of an income generating strategy, and so are not immediately available to the charity. General funds of £21,001 are unencumbered and freely available for use by the charity.

14 15 16 17 18	The funds of the charity: prior year Opening balance Resources arising Resources utilised Other movements Closing balance £ £ £ £ £ Restricted funds Restricted income funds - - - - - Unrestricted funds Designated funds 344,320 - - 56,039 400,359 General funds 39,066 16,791 (3,367) (20,976) 31,514 Total unrestricted funds 383,386 16,791 (3,367) 35,063 431,873 383,386 16,791 (3,367) 35,063 431,873 Designated funds: current year Opening balance Resources arising Resources utilised Transfers & adjustments Closing balance £ £ £ £ £ Fixed Asset Investment Fund 400,359 - - (54,918) 345,441 400,359 - - (54,918) 345,441 Designated funds: prior year Opening balance Resources arising Resources utilised Transfers & adjustments Closing balance £ £ £ £ £ Fixed Asset Investment Fund 344,320 - - 56,039 400,359 344,320 - - 56,039 400,359 Fixed Asset Investment Fund Transfers between funds: current year General funds Designated funds Restricted funds Endowment funds Total General to designated 54,918 (54,918) - 54,918 (54,918) - - - Transfers between funds: last year General funds Designated funds Restricted funds Endowment funds Total General to designated (56,039) 56,039 - (56,039) 56,039 - - - This fund represents general funds used to purchased fixed asset investments.	Closing balance £ - 400,359 31,514
		431,873

		431,873 Closing balance £ 345,441
		345,441 Closing balance £ 400,359
		- Total -
		-

General to Designated: Increase funds not available as utilised for fixed asset investments.

19 Net assets attributable to funds: current year Tangible fixed assets Current assets Current liabilities Net assets represented by funds	General funds - 22,772 (1,771) 21,001	Designated funds £ 345,441 - - 345,441	Restricted funds £ - - - -	Endowment funds £ - - - -	Total £ 345,441 22,772 (1,771)
					366,442

Page 14

(A Charity governed by its constitution, charity number 293720)

F The Jonathan Conville Memorial Trust

Notes to the Accounts

for the year ended 31 December 2022

20 Net assets attributable to funds: prior year Tangible fixed assets Current assets Current liabilities Net assets represented by funds	General funds - 34,068 (2,554) 31,514	Designated funds £ 400,359 - - 400,359	Restricted funds £ - - - -	Endowment funds £ - - - -	Total £ 400,359 34,068 (2,554)
					431,873

21 Taxation

The company is a registered charity. Accordingly, it is exempt from taxation in respect of income and capital gains to the extent that these are applied to its charitable objects.

22 Post balance sheet events

There were no significant post balance sheet events.

23 Contingent liabilities

The charity had no material contingent liabilities at 31 December 2022 nor at 31 December 2021.

24 Related parties

During the year a trustee, S. Louise, was paid £688 (2021: £653) for bookkeeping services to the charity, in her capacity as a professional bookkeeper.

25 Trustee expenses

The following expenses were reimbursed to the trustees:

J Garside S Louise A Butterworth A Don T Skelhon	2022 £ - 133 155 - 21 309	2021 £ 77 130 - 172 -
		379

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