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2025-07-31-accounts

Balliol Society

Financial statements for the year ended 31st July 2025

Charity number 314240

Balliol Society

Report of the Trustees for the year ended 31st July 2025

The Trustees present their annual report and financial statements of the charity for the year ended 31 July 2025. The financial statements have been prepared in accordance with the accounting policies as set out in note 1 to the accounts and comply with the charity’s governing document, the Charities Act 2011 and 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).

Objectives and Activities

The Balliol Society is an unincorporated charity registered with the Charity Commission under registration number 314240. Balliol Society's governing document was adopted in January 1926 and amended in October 1952 and September 2021.

Its charitable objects are to encourage closer relationships between former members of Balliol, keeping them in touch with the College and publishing news of interest about present and past members of the College.

The Society achieves its purpose mainly by making grants to Balliol College. The Trustees confirm that they have complied with the duty in section 17(5) of the Charities Act 2011 to have due regard to the public benefit guidance published by the Charity Commission. The Trustees have considered this guidance when reviewing the Society's aims and objectives and in planning future activities and setting the grant making policy for the year.

Trustees

The trustees, all of whom held office through the whole of the year ended 31st July 2025 were as follows: Lord Reed

Professor Seamus Perry Professor Martin Conway

Registered address

Balliol College, Broad Street, Oxford, OX1 3BJ.

Secretary

Professor Martin Conway

Trustee induction and training

New Trustees are appointed either to fill a casual vacancy or by way of addition to the Board. Particular emphasis is placed upon the appointment of Trustees with knowledge and experience relevant to the Trust’s charitable activities. When new Trustees are appointed they are given an introduction to the work of the Trust and provided with the information they need to fulfil their roles, which includes information about the role of the Trustees and their responsibilities under the Charities Act 2011.

Organisational structure

Day-to-day administration of the Trust is delegated to an administrator under the supervision of the Trustees. Decision-making powers are retained by the Trustees and exercised at regular Trustees’ meetings. They have appointed a fund manager to manage a diversified portfolio of suitable investments on a discretionary basis.

The trustees consider the Board of Trustees as comprising the key management personnel of the charity in charges of directing and controlling the charity and running and operating the charity on a day to day basis. All trustees give their time freely and no trustee remuneration was paid in the year.

Risk management

The major risks to which the Charity could be exposed have been investigated by the Trustees and systems have been established to mitigate these risks, a review of these risks will be carried out at least annually.

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Report of the Trustees for the year ended 31st July 2025

Balliol Society

Achievements, performance and financial review

The Society aims to award grants at the approximate level of the investment income received on its investment portfolio in the year.

The income for the year to 31st July 2025 was £48,847 (2024: £31,492), and the cost of fulfilling the Society’s primary purpose during the year was £51,283 (2024: £30,368). The Society has established its grant making policy to achieve its objects for the public benefit. Grants of £10,250 (2024: £9,951) were awarded to Balliol College, Balliol Musical Society and Balliol College Nursery ranging from £250 to £3,000.

Net realised and unrealised gains on investments were £25,699 (2024: Loss £39,218). At the year end the aggregate value of the funds was £471,625 an increase of £23,263 since 31 July 2024.

The Society's investment portfolio is managed by Charles Stanley. The Trustees intend that the real value of the investment portfolio is maintained and enhanced over the long term by investment in a portfolio comprised of equities, fixed income stocks and cash. The Trustees will regularly consider whether there is a need to review its investment policy.

The Trustees consider that the Society has sufficient resources available to continue to meet its objectives of the Society, in partciular to provide grants to Balliol College.

The trustees declare that they have approved the Trustees' report above

Professor Martin Conway Professor Seamus Perry

19th September 2025

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Statement of Financial Activities

Statement of Financial Activities
Note
Incoming Resources
Income from:
Donations and legacies
2
Charitable activities
3
Investment income
4
Total income
Resources expended
Expenditure on:
Charitable activities
Investment management costs
Total expenditure
5, 6
Net income/(expenditure) before investment gains/(losses)
Net gains/(losses) on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
31st July 2025
Unrestricted
Funds

369

34,290

14,188
48,847
50,316
967

51,283
(2,436)
25,699
23,263
448,362
471,625
31st July 2024
Unrestricted
Funds
160
17,507
13,825
31,492
29,077
1,291
30,368
1,124
39,218
40,342
408,020
448,362

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Balliol Society

Balance sheet

Balance sheet
Fixed asset investments
Note
Investments
7
Current assets
Debtors
8
Cash at bank and in hand
Creditors - amounts falling due within one year
Creditor
9
Net current assets/(liabilities)
Total assets less current liabilities
Funds of the Charity
Unrestricted funds
Total funds
31st July 2025
Unrestricted
Funds
463,826
17,973
13,861
31,834
(24,035)
7,799
471,625
31st July 2025
471,625
471,625
31st July 2024
Unrestricted
Funds
441,726
19,675
7,791
27,466
(20,830)
6,636
448,362
31st July 2024
448,362
448,362

Signed on behalf of the Trustees

Professor Martin Conway Professor Seamus Perry 19th September 2025

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Balliol Society

Notes to the financial statements

Note 1 - Accounting policies

Going concern

The Society's accounts have been prepared on the going concern assumption. The charity provides grants and would be in a position to reduce the value of the grants awarded if necessary.

Recognition of income

Income is recognised in the Statement of Financial Activities (SoFA) when the charity becomes entitled to the resources, it is more likely than not that the charity will receive the resources and the monetary value can be measured with sufficient reliability.

Where income is received in advance of an event, this is deferred until the date of the event.

Grants

Where there are no conditions attaching to the grant that enables the donor charity to realistically avoid the commitment, a liability for the full funding obligation must be recognised.

Investment gains and losses

Investment gains and losses include any realised or unrealised gains or losses on the sale of investments and any gain or loss resulting from revaluing investments to market value as at the balance sheet date.

Investments

Fixed asset investments in quoted shares, traded bonds and similar investments are valued at initially at cost and subsequently at fair value (their market value) at the year end.

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Balliol Society

Notes to the financial statements

Notes to the financial statements
Note 2 - Donations and legacies
Donations
Note 3 - Charitable activities
Balliol Society weekend event
Balliol Society London drinks
Income from charitable activities
Note 4 - Income from investments
Dividend income
Note 5 - Analysis of expenditure
Balliol Society weekend costs
Balliol Society London drinks
Other expenses
Investment management costs
Grants
Note 6 - Grant making
Balliol Society made grants to Balliol College during the year as detailed below:
Amalgamated Sports Club
Balliol Musical Society
Travel grants for Balliol students
Balliol College Nursery
Balliol College Chapel Choir tour
Library
Student activities
Student engagement with Europe
Organ scholar
Contingency fund to be used at the discretion of the Chair of Balliol Society
Note 7 - Investment assets
Carrying value at the beginning of the year
Additions to investments in the year
Disposal of investments at carrying value
Net gain/ (loss) on revaluation
Carrying value at the end of the year
Analysis of investments:
Listed investments and bonds
Note 8 - Debtors
Other debtors
Note 9 - Creditors:
Accruals and deferred income
31st July 2025
369
22,855
11,435
34,290
14,188
26,323
13,714
29
967
10,250
51,283
1,500
3,000
3,000
500
-
1,000
500
-
250
500
10,250
441,726
58,902
(62,501)
25,699
463,826
463,826
463,826
17,973
24,035
24,035
31st July 2024
160
17,507
-
17,507
13,825
15,004
2,000
2,123
1,291
9,950
30,368
1,500
3,000
3,000
700
500
-
500
-
250
500
9,950
356,307
86,393
(40,192)
39,218
441,726
441,726
441,726
19,675
20,830
20,830

Note 10 - Transactions with trustees and related parties There have been no transactions with related parties during the year.

None of the trustees have been paid any remuneration or received any other benefits from an employment with their charity or a related entity.

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