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2024-12-31-accounts

Company number: 0 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 2024

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 2024

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

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

AT The Jonathan Conville Memorial Trust

Charitable company Information

for the year ended 31 December 2024

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
Jon Garside - Appointed 20 February 2019
Sam Henegan - Appointed 19 November 2024
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.
Patrons: Sir Christian Bonington CBE
0 Andy Cave
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 2024

The Trustees of The Jonathan Conville Memorial Trust present their report together with the financial statements for the year ended 31 December 2024.

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 (Neil McAdie), a Financial Sub-Committee (Sue Louise, Amy Illingworth, Sam Henegan and Neil McAdie). Two Selection Committees, one for the Alpine Course and one for our Alpine Preparation Courses in Wales were led by Trustees, Chris Dodd 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 on site at the offices of The British Mountaineering Council in November 2024. 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. We are pleased to work with Neil Johnson, UIAGM/IFMGA, of Peak Mountain Training, who administers our courses and sources the 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 grateful for continued generous financial support from the Scottish Mountaineering Trust, The British Mountaineering Council and The Alpine Club. We also receive financial support from the mountaineering clothing and equipment brand Rab in the form of sponsorship.

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 objectives of the Trust remain as they always have, to provide mountaineering safety training to young people between 18 and 30 years of age. The objective 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.

In 2024 we were pleased to be able to deliver all of our courses as planned, providing training to over 197 young mountaineers.

Scottish Mountain Courses

The winter courses takes place in the Cairngorms during January and bridges 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 and were delivered to 60 students.

Alpine Courses, France

The Alpine Courses are held in Argentiere, France, with 102 students attending and successfully completing one of the three-day courses. These courses are based in the Chamonix Valley in June and July and are for climbers and mountaineers who already have experience of British climbing or mountaineering but who now want

to climb in the Alps. The emphasis is on an introduction to glacier travel, crevasse rescue, avalanche assessment, use of equipment, alpine mountaineering, moving together in alpine terrain and importantly, route planning.

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 2024

Alpine Skills Course, Wales

The Alpine Skills Course is hosted in North Wales in May, and provides a low barrier to entry weekend course to instruct climbers in the basic skills required for mountaineering. Being UK based, it makes the course accessible to those who do not have the time or finances to travel abroad. The 2023 course was attended by 35 young climbers.

Plans for 2025

In 2025 the Trust plans to operate the Scottish Winter, the Alpine Preparation (in Wales) and the Chamonix based summer Alpine Mountaineering courses using the same proven formula and same number of participants as last year.

Sam Henegan was appointed as a trustee in November 2024. Sam is a climber with experience in the fields of law and accounting and will be able to make a valuable contribution to our board, particularly to the financial sub-committee.

The outdoor brand Rab became a sponsor of the JCMT in 2024. In 2025 we plan to continue to develop this relationship which brings finance, equipment deals and exposure to the work of the trust.

Financial Review

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, Neil McAdie and Treasurer, Sue Louise had a virtual meeting with our Account Manager at Quilter Cheviot in London to review the strategy and ensure that the investments are ethical and sustainable.

Results for the year

The value of the fixed asset investments at 31 December 2024 was £343,639 (2023: £369,163).

The balance on the short term investments in cash at 31 December 2024 was £403 (2023: £2).

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 £7,350 and reserves of £358,635.

Tangible fixed assets for use by the charity.

Fixed assets are set out in Note 9 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 6 May 2025 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 2024

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:

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

AT The Jonathan Conville Memorial Trust

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

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 2024 to 31 December 2024, 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:

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:

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 Dated: 6 May 2025

4a Printing House Yard Hackney Road London E2 7PR

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 2024

Notes
Income from:
Donations and legacies
3
Charitable activities
4
Investments
5
Total income
Expenditure on:
Charitable activities
6
Total expenditure
Total income less total expenditure
Net gains/(losses) on investments
9
Other recognised gains/(losses):
Gains/(losses) on revaluation of fixed assets
9
Net movement in funds
Reconciliation of funds:
Total funds brought forward
15
Total funds carried forward
14
Net income/(expenditure)		 2024
2023
Total Funds
Total Funds
£
£
15,386
7,729
29,117
32,054
9,559
11,455
54,062
51,238
61,320
64,386
61,320
64,386
(7,258)
(13,148)
(92)
19,662
(7,350)
6,514.00
(10,028)
3,057
(17,378)
9,571
376,013
366,442
358,635
376,013
Unrestricted
Funds		 Restricted
Funds
£
15,386
29,117
9,559		 £
-
-
-
-
-
-
-
-
-
-
-
-
-
54,062
61,320
61,320
(7,258)
(92)
(7,350)
(10,028)
(17,378)
376,013
358,635

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

The Jonathan Conville Memorial Trust

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

Statement of Financial Position

as at 31 December 2024

Notes
Fixed assets:
Investments
9
Total fixed assets
Current assets:
Investments
10
Debtors
11
Cash at bank and in hand
Total current assets
13
Net current assets/(liabilities)
Total net assets
The funds of the charity:
Unrestricted income funds
14
Total charity funds
19
Creditors: amounts falling due within one year		 £
£
£
£
343,639
369,163
343,639
369,163
403
2
-
10
17,960
10,767
18,363
10,779
3,367
3,929
14,996
6,850
358,635
376,013
358,635
376,013
358,635
376,013
31 December 2024
31 December 2023		 £
£
£
£
343,639
369,163
343,639
369,163
403
2
-
10
17,960
10,767
18,363
10,779
3,367
3,929
14,996
6,850
358,635
376,013
358,635
376,013
358,635
376,013
31 December 2024
31 December 2023
£
403
-
17,960
18,363
3,367		 £
369,163
369,163
6,850
376,013
376,013
376,013

The financial statements were approved by the Board of Trustees on 6 May 2025 and signed on its behalf by:

Sue Louise 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 2024

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
Proceeds from sale of 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)		 2024
£
(17,768)
9,559
15,402
-
24,961
7,193
10,767
17,960
2024
£
(7,350)
92
(9,559)
(401)
10
(560)
(17,768)
2024
£
17,960
17,960		 2023
£
(1,783)
11,455
345,441
(366,106)
(9,210)
(10,993)
21,760
10,767
2023
£
6,514
-
(11,455)
1,010
(10)
2,158
(1,783)
2023
£
10,767
10,767

Page 10

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

The Jonathan Conville Memorial Trust

Accounting Policies

for the year ended 31 December 2024

Basis of preparation

The financial statements have been prepared in accordance with:

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.

Expenditure recognition

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

(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 2024

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		 2024
£
1,380
Nil		 2023
£
1,197
Nil

Trustees' emoluments

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.

Income from donations and legacies
British Mountaineering Council
Scottish Mountaineering Trust
Other donations
Grants received
Sponsorship		 Unrestricted
£
-
-
3,579
9,140
2,667
15,386		 Restricted
£
-
-
-
-
-
-		 2024
2023
Total
Total
£
£
-
5,500
-
1,500
3,579
729
9,140
-
2,667
-
15,386
7,729

3 Income from donations and legacies

4
Income from charitable activities
Alpine Courses, Wales
Alpine Courses, France
Scottish Courses
5
Income from investments
Income from listed investments
Bank interest received
6
Expenditure on charitable activities by fund type
Alpine Courses, Wales
Alpine Courses, France
Scottish Courses
Cancellation fees
Support costs (see note 7 below)		 Unrestricted
£
3,181
18,390
7,546
29,117
Unrestricted
£
9,482
77
9,559
Unrestricted
£
6,160
35,130
16,106
-
3,924
61,320		 Restricted
£
-
-
-
-
Restricted
£
-
-
-
Restricted
£
-
-
-
-
-
-		 2024
Total
£
3,181
18,390
7,546
29,117
2024
Total
£
9,482
77
9,559
2024
Total
£
6,160
35,130
16,106
-
3,924
61,320		 2023
Total
£
3,204
21,600
7,250
32,054
2023
Total
£
11,327
128
11,455
2023
Total
£
5,685
42,170
13,015
95
3,421
64,386

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 2024

7
Support costs
Printing, postage & stationery
Subscriptions
Website
Welfare
AGM expenses
Independent Examination
Accountancy fees
Stockbroker's fees
Bank charges
Professional services		 Unrestricted
£
-
357
245
-
1,148
1,383
650
1
60
80
3,924		 Restricted
£
-
-
-
-
-
-
-
-
-
-
-		 2024
2023
Total
Total
£
£
-
52
357
242
245
245
-
80
1,148
863
1,383
1,197
650
600
1
7
60
60
80
75
3,924
3,421
8 Staff costs 2024 2023
£ £
Average number of employees during the year was: Nil Nil

Average number of employees during the year was:

No remuneration was paid to any Trustee or their associates for services as a trustee during the year ended 31 December 2024 nor to 31 December 2023.

Employees paid in excess of £60,000 during the current year and previous year:
9
Investments
Market value
As at 1 January 2024
Additions
Disposal proceeds
Realised gains/(losses) on disposal
Revaluation gains/(losses)
As at 31 December 2024
-
Historical value at at 31 December 2024
-
10 Investments
Cash held with fund managers
11 Debtors: amounts falling due within one year
Accrued income
12 Bank and cash in hand
CafCash Account
CAF Gold Account		 Listed
investments
£
369,163
-
(15,404)
(92)
(10,028)
343,639
348,836		 None
2024
£
369,163
-
(15,404)
(92)
(10,028)
343,639
348,836
2024
£
403
403
2024
£
-
-
2024
£
4,478
13,482
17,960		 None
2023
£
345,441
366,106
(365,103)
19,662
3,057
369,163
366,106
2023
£
2
2
2023
£
10
10
2023
£
6,790
3,977
10,767

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 2024

13 Creditors: amounts falling due within one year

13
**14 **		 Creditors: amounts falling due within one year
Sundry creditors
Accruals
The funds of the charity: current year
Opening
balance
£
Restricted funds
Restricted income funds
-
Unrestricted funds
Designated funds
369,163
General funds
6,850
Total unrestricted funds
376,013
376,013		 Resources
arising
£
-
-
54,062
54,062
54,062		 Resources
utilised
£
-
(25,120)
(36,200)
(61,320)
(61,320)		 2024
£
1,333
2,034
3,367
Other
movements
£
-
-
(10,120)
(10,120)
(10,120)		 2023
£
-
3,929
3,929
Closing
balance
£
-
344,043
14,592
358,635
358,635

Designated funds

General funds

Designated funds of £344,043 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 £14,592 are unencumbered and freely available for use by the charity.

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
345,441
366,106
(345,441)
3,057
369,163
General funds
21,001
(314,868)
281,055
19,662
6,850
Total unrestricted funds
366,442
51,238
(64,386)
22,719
376,013
366,442
51,238
(64,386)
22,719
376,013
Designated funds: current year
Opening
balance
Resources
arising
Resources
utilised
Transfers &
adjustments
Closing
balance
£
£
£
£
£
Fixed Asset Investment Fund
369,163
-
25,120
-
344,043
369,163
-
25,120
-
344,043
Designated funds: prior year
Opening
balance
Resources
arising
Resources
utilised
Transfers &
adjustments
Closing
balance
£
£
£
£
£
Fixed Asset Investment Fund
345,441
366,106
345,441
3,057
369,163
345,441
366,106
345,441
3,057
369,163
Fixed Asset Investment Fund
Transfers between funds: last year
General funds
Designated
funds
Restricted
funds
Endowment
funds
Total
General to designated
(3,057)
3,057
-
(3,057)
3,057
-
-
-
This fund represents general funds used to purchased fixed asset investments.		 Closing
balance
£
-
369,163
6,850
376,013
376,013
Closing
balance
£
344,043
344,043
Closing
balance
£
369,163
369,163
-

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

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 2024

19 Net assets attributable to funds:
current year
Tangible fixed assets
Current assets
Current liabilities
Net assets represented by funds
20 Net assets attributable to funds: prior
year
Tangible fixed assets
Current assets
Current liabilities
Net assets represented by funds		 General funds
-
17,959
(3,367)
14,592
General funds
-
10,779
(3,929)
6,850		 Designated
funds
£
343,639
404
-
344,043
Designated
funds
£
369,163
-
-
369,163		 Restricted
funds
£
-
-
-
-
Restricted
funds
£
-
-
-
-		 Endowment
funds
£
-
-
-
-
Endowment
funds
£
-
-
-
-		 Total
£
343,639
18,363
(3,367)
358,635
Total
£
369,163
10,779
(3,929)
376,013

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 2024 nor at 31 December 2023.

24 Related parties

During the year a trustee, S. Louise, was paid £650 (2023: £600) for bookkeeping services to the charity in her capacity as a professional bookkeeper.

25 Trustee expenses

The following expenses were reimbursed to the trustees:

S Louise
A Butterworth
A Don
T Skelhon
S Henegan		 2024
2023
£
£
73
392
-
245
102
-
-
52
80
-
255
688

Page 15