C. A. Rookes Charitable Trust
Charlty No. 512437
Trustees, Report and Unaudited Accounts
05 Aprll 2024

C. A. Rookes Charitable Trust
Contents
Pages
2to3
Trustees, Annual Report
Independent Examiner's Report
Statement of Financlal Activities
Balance Sheet
Statement of Cash flows
14
Notes to the Accounts
7t013
Detailed Statement of Flnanclal Activities
15to16
Paae 1

C. A. Rookes Charitable Trust
Trustees Annual Report
The trustees present their report with the unaudited financial statements of the charity f or the year ended 5
April 2024.
REFERENCE AND ADMINISTRATIVE D￿AlLs
Charity No. 512437
Principal Office
The Old School
Tiddington
Stratford on Avon
Warwickshire
CV37 7AW
Trustees
The f ollowing trustees served d u ring the year..
C.R. Ironmonger
C. Ironmonger.
Accountants
Peter Hannaford Accountancy Services Ltd
1556 Stratford Road
Hall Green
Birmingham
B28 9HA
Bankers
Handelsbanken
2nd Floor Olympus House
Olympus Avenue
Royal Leamington Spa
Warwick
CV34 68F
Investment Advisors
Hathaway Investment Management Ltd
Grosvenor House
14 Bennets Hill
Birmingham
B2 5RS
OBJECTIVES AND ACTIVITIES
Paoe 2

C. A. Rookes Charitable Trusl
Trustees Annual Report
The objectives of the charity are set out in its governing document created by a settlement of the Will of
Christopher Albert Rookes who died on 30 July 1980 The Trust is to apply the income lor general charitable
purposes wholly or mainly for the inhabitants of the County of Warwickshire and without obligation but with
the wish that so far as may be practical may be applied in the promotion of the welfare ot the elderly in the
Old Borough of Stratford upon Avon and the Trustees may apply capital or incomes for a charitable purpose
of any charity for the time being in existence.
ACHIEVEMENTS AND PERFORMANCE
During the year the charity made grants totalling £45.206 to 40 individual charitable orqanisations compared
with £41.550 to 39 organisations in the previous year.
FINANCIAL REVIEW
During the year Trusts Total Assets increased by £126.461 from £2,634.410 in 2023 to £2,760,871 in 2024.
The increase is partly attributable to a increase of £57.923 in the Quoted Investments which was enhanced
by an increase in bank balances of £70,878.
Increases in bank balances will enable the Trustees to mainiain their ability to provide future grants and
pursue investment opportunities.
PLANS FOR FUTURE PERIODS
The Trustees continue to seek suitable properties both commercial and residential to invest su rplus f unds.
Their objectives being the diversification of investments capable of generating stable and sustainable f utu re
incomes whilst also retaining their capital value.
STRUCTURE, GOVERNANCE AND MANAGEMENT
The management ot the charity is the responsibility of two trustees who have considerable technical and
practical skills and experience.
Trustees are recruited to fill any vacancies and their appointment is based on ability and achievement.
No remuneration is paid to the Trustees Their work is unpaid and undertaken on a purely voluntary basis.
The Trustees meet on a regular basis throughout the year to discuss the charities affairs and review requests
for f inancial assistance
Statement of trustees, responsibilities in relalion to the f inancial statements
The charity trustees are responsible for preparing a trustees. an nual report and financial statements in
accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally
Accepled Accounting Practice).
The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at
any tiffle the financial position of the charity and to enable them to ensu re that the f inancial statements
comply with the Charities Act 2011. the applicable Charities (Accounts and Reports) Regulations, and the
provisions ol the Trust deed. The Trustees are also responsible f or saleguarding the assets of the charity and
hence taking reasonable steps f or the prevention and detection of fraud and other irregularities.
Signed on behalf of the charity's trustees
Paoe 3

C. A. Rookes Charitable Trust
Trustees Annual Report
C. Ironmonger.
Trustee
20 November 2024
Paoe 4

C. A. Rookes Charitable Trust
Independent Examiners Report
Independent Examiner's Report to the trustees ol C. A. Rookes Charitable Trust
I report to the trustees on my examination of the financial statements ol C. A. Rookes Charitable Trust lor the
year ended 5 April 2024.
Responsibilities and basis of report
As the charity's trustees you are responsible f or the preparation of the f inancial statements in accordance
with the requirements of the Charities Act 2011 ('the Act,).
I report in respect of my examination of the charity's financial statements carried out under section 145 of
the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the
Charity Commission under section 14515llbl of the Act.
Independent examiner's statement
I have completed my examination. I can confirm that no material matters have come to my attention in
connection with the examination giving me cause to believe that in any material respect:
the accounting records were not kept in respect of the charity as req uired by section 130 of the Act; or
the financial statements do not accord with those records- or
the financial statements do not comply with the applicable requirements concerning the form and
content of f inancial statements set oul in the Charities (Accou nts and Reports) Regulations 2008 other
than any requirement that the financial statements 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
attenlion should be drawn in this report in orderto enable a proper understanding of the financial
statements to be reached.
Peter Hannaford
Peter Hannaford Accountancy Services Ltd
1556 Stratford Road
Hall Green
Birmingham
B28 9HA
20 November 2024
Page 5

C. A. Rookes Charitable Trust
Statement of Financial Activities
lor the year ended 5 April 2024
Unrestricted
funds Total funds Total funds
2024
2024
2023
Notes
Income and endowments
from..
Donations and legacies
Investments
Other
54.937
82,110
60,093
54,937
82,110
60,093
41.552
66,808
(46,524)
Total
197,140
197,140
61,836
Expenditure on:
Raising funds
Charltable activities
Other
23,132
45,206
2,340
70,678
23,132
45,206
2,340
70,678
21,908
41,550
2,238
65,696
Total
Net gains on investments
Net Incomellexpenditure)
Transfers between funds
126,462
126,462
(3,860)
Net incomellexpenditurel
bef ore other galnsl(lossesl
Other galns and losses
126.462
126,462
(3,860)
Net movement In funds
126,462
126,462
13,8601
Reconciliation of funds:
Total funds brought forward
2,634,410 2,634,410 2,638,270
Total funds carried forward
2,760,872
2.760,872 2,634,410
Page 6

C. A. Rookes Charitable Trust
Balance Sheet
at 5 April 2024
Charity No. 512437
2024
2023
Fixed assets
Investments
10 1,867,572
1,867.572
1,809.649
1,809,649
Current assets
Cash at bank and in hand
898.140
898,140
(4,840)
893.300
2,760,872
2,760,872
827,261
827,261
{2,500)
824,761
2.634,410
2.634.410
Creditors: Amount falling due within one year
Net current assets
11
Total assets less current liabilities
N et assets excluding pension asset or liability
Total net asset5
2,760,872
2.634.410
The funds of the charity
Restricted funds
Unrestricted funds
General funds
12
12
2.760,872
2.760,872
2.634,410
2.634,410
Reserves
12
Total funds
2.760,872
2,634,410
Approved by the trustees on 20 November 2024
And signed on their behalf by:
C. Ironmonger.
Trustee
20 November 2024
Paoe 7

C. A. Rookes Charitable Trust
Notes to the Accounts
for the year ended 5 April 2024
1 Accounting policies
Basis of preparation
The financial statements have been prepared in accordance with Statement of Recommended Practice:
Accounting and Reporting by Charities preparing their accou nts in accordance with the Financial
Reporting Standard applicable in the UK and Republic if Ireland (FRS 102) issued on 16 July 2014 and the
Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland IFRS 1021 and the
Charities Act 2011.
Change in basis of accounting or to previous accounts
There has been no change to the accounting policies {valuation rules and method of accounting) since
last year and no changes have been made to accounls for previous years.
Fund accounting
Unrestricted fu nds These are available for use at the discretion of the trustees in f urtherance of the
gene ral objects of the charity.
These are unrestricted funds earmarked by the Irustees for particular purposes.
These are un restricted f unds which incl ude a reval uation reserve representing the
restatement of investmenl assets at their market valu es.
These are available f or use subject to restrictions im posed by the donor or through
terms of an appeal.
Designated funds
Revaluation funds
Restricted f unds
Income
Recognition of
income
Income is incl uded in the Statement of Financial Activities (SOFA) when the charity
becomes entitled to, and virtually certain to receive, the income and the amount ol
the income can be measured with suf ficient reliability.
Income with related Where income has related expenditure the income and related expenditure 15
expe nditure
reported gross in the SOFA.
Donations and
legacies
Voluntary income received by way of grants, donations and gifls is included in the
the SOFA when receivable and only when the Charity has unconditional entitlement
to the income.
Tax reclaims on
Income from tax reclaims is included in the SOFA at the same time as the
donations and gifts giftldonation to which it relates.
Donated services
These are only included in income (with an equivalent amount in expenditure)
and facilities
where the benefit to the Charity is reasonably quantif iable, measu rable and
material.
Volunteer help
The value of any volunteer help received is not included in the accounts.
Investment income This is included in the accounts when receivable.
Gains/(lossesl on
This includes any gain or loss resulting from reval uing investments to market value
revaluation of fixed at the end of the year.
assets
Gainsl(losses) on
investment assets
This includes any gain or loss on the sale ol investments.
Page 8

C. A. Rookes Charitable Trust
Notes to the Accounts
Expenditure
Recognition of
expenditure
Expenditure is recognised on an accruals basis. Expenditure includes any VAT which
cannot be fully recovered, and is reported as part of the expenditure to which it
relates.
Expenditure on
These comprise the costs associated with attracting voluntary income, fundraising
raising f unds
trading costs and investment management costs.
Expenditure on
These comprise Ihe cosis incurred by the Charity in the delivery of its activitles and
charitable activities services in the f urtherance of its objects, including the making ol grants and
governance costs.
All grant expenditure is accou nted tor on an actual paid basis plus an accrual lor
grants that have been approved by the trusiees at the end of the year but not yet
paid.
These include those costs associated with meeting the constitutional and statutory
req uirements of the Charity. incl uding any audillindepend ent examination tees,
costs linked to the strategic management of the Charity, together with a share of
other administration costs.
Other expenditure These are support costs not allocated to a particular activity.
Grants payable
Governance cosls
Taxalion
The charity is exempl Irom tax on Its charitable activities.
Freehold investment property
Investment properties are measured initlally at cost and subsequently at fair valu e at each balance sheel
date and are not depreciated. All gains or losses are taken to the Statement of Financial Aclivities as they
arise.
Stocks
Stock is included al the lower ol cost or net realisable value. Donaled items of slock are recognised at fair
value which is the amount the charily would have been wllling to pay lor the items on the open market.
Trade and other debtors
Trade and olher debtors are recognised at the settlement amount due after any trade discount offered.
Prepayments are valued at the amounl prepaid net ol any trade discounts due.
Cash and cash equivalenls
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other
short-term highly liquid investments with original maturities of Ihree months or less and bank overdrafts.
In Ihe statement of linancial position, bank overdrafts are shown wilhin borrowings or cu rrent liabilities.
In the Statement of Cash Flows, cash and cash equivalents are shown net of bank overdrafts that are
repayable on demand and form an integral part of the company's cash Management.
Trade and other creditors
Short term creditors are measured at the transaction price. Other creditors and provisions are recognised
where the charity has a present obligation resulting Irom a past event thai will probably result in the
transler of funds to a third party and the amount due to settle the obligation can be measured or
estimated reliably. Creditors and provisions are normally recognised at their settlement amount after
allowing for any trade discounts due.
Paoe 9

C. A. Rookes Charitable Trust
Notes to the Accounts
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign currencies
Monetary assets and liabilities denominated in currencies other than the functional currency of the
charity are translated at the rates of exchange prevailing at the end of the reporting period.
Transactions in currencies other than the f unctional cu rrency of the charity are recorded at the rate of
exchange on the date that the transaction occurred.
All exchanoe differences are are taken into account in arriving at net incomelexpenditure.
Leased assets
Where the charity enlers into a lease which entalls taking substantially all the risks and rewards ol
ownership of an assel. the lease is treated as a finance lease.
Leases which do not transf er substantially all the risks and rewards ol ownership to charity are classified
as operating leases.
Assets held under linance leases are inilially recognised as assets of the charity at thelr fair value at the
Inception of the lease or, il lower, at the present value of the minimum lease payments. The
corresponding liabillty to the lessor is included in the balance sheet date as a finance lease obligation.
Lease paymenls are apportioned between finance expenses and reduction of the lease obllgatlon so as to
achieve a constant rate ol interest on Ihe remainlng balance of the liability. Finance expenses are
recognised immediately, unless they are directly attributable to qualifying assets, In whlch case they are
capitalised in accordance with Ihe charity's pollcy on borrowing costs.
Assets held under finance leases are depreciated in the sarne way as owned assets.
Operatlng lease payments are recognised as an expense on a stralght-llne basis over the lease term.
In the event that lease Incenlives are recelved to enter into operating leases, such Incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a red uctlon of rental
expense on a Slraight-line basis.
Pension costs
The charlty operates a deflned contribution plan for its employees. A def Ined contribution plan is
pension plan u nder which the charity pays fixed contributions into a separate entity. O nce the
contributions have been paid the charity has no further payments obligations. The contributions are
recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet.
The assets ol the plan are held separately frorn Ihe charity in independently administered funds.
Receipt ol donated goods, f acilities and se piices
All donated goods. lacilities and services received are recognised within incoming resou rces and
expenditure at an estimate of the value to the charily.
Paoe 10

C. A. Rookes Charitable Trust
Notes to the Accounts
2 Statement of Financial Activities- prior year
U nrestricted
funds Total funds
2023
2023
Income and endowments from:
Donations and legacies
Investments
Other
41.552
66,808
146.524}
61,836
41,552
66.808
(46.524)
61,836
Total
Expenditure on..
Raising fu nds
Charitable activities
Other
21,908
41,550
2,238
65,696
21,908
41,550
2,238
Total
65,696
Net income
(3,860)
{3,860)
Net income before other
gainslllosses)
Othergains and losses..
Net movement in funds
(3,860}
(3,860)
(3,8601
{3.860)
Reconciliation of funds:
Total funds brought forward
Total funds carried forward
2,638,270 2,638,270
2,634,410 2.634,410
3 Income from donations and legacies
Unrestricted
Total
2024
Total
2023
Gift Aid Stratford on Avon
Developmenl Co.Ltd
54,937
54,937
41,552
54,937
54.937
41,552
Donated goods, f acililies and services received
Total
2024
Total
2023
Gift Aid from Stratford on Avon
Development Co Ltd
54,938
41,551
54.938
41,551
Paoe11

C. A. Rookes Charitable Trust
Notes to the Accounts
4 Income from investments
Un restricted
Total
2024
Total
2023
Hathaways Portfolio
dividends/(lees)
Interest Received f rom
Stratford on Avon
Development Co Ltd
Interesl Received from
Handelsbanken
57.000
57,000
52,726
11,517
11,517
10,964
13,593
13,593
3.118
82,110
82,110
66.808
5 Other income
Unrestricted
Total
2024
Total
2023
Prof itl{Loss) on disposal of
Quoted Investments
60,093
60.093
(46,5241
60,093
60.093
(46,524)
6 Expenditure on raising funds
Unrestricted
Total
2024
Total
2023
Investment management
costs
Halhaways Portfolio
dividendsllf ees)
23,132
23,132
21.908
23.132
23,132
21,908
7 Expend itu re on charitable activities
Unrestricted
Total
2024
Total
2023
Expenditure on charitable
activities
Charitable G rants
Governance Gosts
45,206
45.206
41,550
45.206
45,206
41,550
Paae12

C. A. Rookes Charitable Trust
Notes to the Accounts
8 Other expenditure
Unrestricted
Total
2024
Total
2023
Legal and professional costs
2,340
2,340
2.340
2,340
2.238
2,238
9 Staff costs
No employee received emoluments in excess of £60,000.
10 Investments
Freehold
Other
Other
Investment Investments investmenls
Property
Listed
Unlisted
Total
Cost or revaluatlon
At 6 April 2023
Additions
Disposals
At 5 April 2024
Net book values
At 5 Aprll 2024
At 5 Aprll 2023
11 Creditors:
amounts falling due within one year
16.335
1,293,315
121,326
(63,4041
1.351,237
500,000 1,809,650
121.326
(63,404)
1,867,572
16,335
500.000
16,335
16.335
1,351,237
1,293,315
500.000
1,867,572
500,000 1,809,650
2024
2023
Accruals
4,840
4,840
2,500
2,500
12 Movement in funds
Incoming
resources
(including
other
At 6 April gainsllosses
2023
Resources
expended
At 5 April
2024
Reslricted lunds..
Unrestricted funds:
General funds
2,634,410
197,140
(70,6781 2,760,872
Total funds
2,634,410
197,140
{70,6781 2,760,872
Paoe 13

C. A. Rookes Charitable Trust
Notes to the Accounts
13 Analysis ol net assets between funds
U nrestricted
funds
Restricted
funds
Total
Investments
Net current assets
1,851,237
893.300
2,744,537
16,335 1.867,572
893,300
16,335 2,760,872
14 Reconciliation of net debt
At 6 April
2023
At 5 April
2024
Cash flows
Cash and cash equivalents
827,261
827,261
70,879
70,879
898,140
898,140
Net debt
827,261
70,879
898,140
Paoe14

C. A. Rookes Charitable Trust
Statement of Cash flows
for the year ended 5 April 2024
2024
2023
Cash f lows f rom operating activities
Net incomel(expenditurel per Statement of Financial Activities
126,462
(3,860)
Adjustments for..
Dividends, interest and rents from investments
Increase in trade and other payables
1142,203)
2,340
(20.284)
2,500
Net cash used in operating activities
113,4011
(21,644)
Cash f lows f rom investing activities
Proceeds from sale of investments
Payments for investments
Dividends, interest and rents from investments
63,404
(121 ,3261
142,203
175,621
20,284
Net cash Irorn investing activities
84,281
195,905
Net cash f rom f inancing activities
N et increase in cash and cash equivalents
70,880
174,261
Cash and cash equivalents at the beginning of the year
827.261
780,182
Cash and cash equivalents at the end of the year
898,141
954,443
Components of cash and cash equivalents
Cash and bank balances
898.140
827,261
898,140
827,261
Paoe 15

C. A. Rookes Charitable Trust
Detailed Statement of Financial Activities
for the year ended 5 April 2024
Unrestricted
lunds Total funds Total funds
2024
2024
2023
Income and endowments from:
Donations and legacies
Gift Aid Stratford on Avon
Development Co.Ltd
54,937
54,937
41,552
54,937
54,937
41,552
Investments
Hathaways Portfolio
divid ends/lfees)
Interest Received f rom Slratford
on Avon Development Co Ltd
Interest Received from
Handelsbanken
57,000
57,000
52,726
11,517
11,517
10,964
13,593
13,593
3,118
82,110
82,110
66,808
Olher
Prof itllLoss} on disposal of
Quoted Investments
60,093
60,093
(46,524)
60,093
197,140
60,093
197,140
(46,524}
61,836
Total income and endowments
Expendilure on:
Investment managemenl costs
Halhaways Portfollo
dividendsllf eesl
23,132
23,132
21,908
23,132
23.132
21.908
Total of expenditure on ralsing
funds
23,132
23,132
21.908
Charitable activities
Charitable Grants
45.206
45,206
45.206
45,206
41,550
41,550
Total of expenditure on charitable
activities
45,206
45,206
41,550
Legal and professional costs
Accountancy and bookkeeping
Other legal and professional
costs
2,340
2,340
2,160
78
2.340
2,340
70,678
2,340
2.340
70,678
2,238
2,238
65,696
Total of expendlture of other costs
Total expenditure
Net gains on investments
Page16

C. A. Rookes Charitable Trust
Detailed Statement of Financial Activities
Net incomel{expenditure)
126.462
126,462
(3,860)
Net incomel{expenditurel before
other gainsl(losses)
Other Gains
126,462
126,462
(3,860)
Net movement In funds
126,462
126,462
{3,8601
Reconciliation of funds:
Total funds brought torward
2,634,410
2,634,410
2,638,270
Total f u nds carried f orward
2,760,872
2,760,872
2,634,410
Page17