RECISTERED CHARITY NUMBER: 517743 Reptsrt of the Trwste¢s ¥od Unudlted FIMth¢knl for the Year Euded 31 My 2022 for G¢r41d Arthur Rolpb Fodtin for Historic Preservation and Edu100. Cold Bath Place North Yorkshire HG2 OPQ
Gerald Artbur Rolph Fo¥Ddation fffvr Historie PreservatioD •Dd EduT4tioD. CoTrtents of tbt Financi31 StstemeDts for the Year Ended 31 May 2022 Rtf¢reTr¢e ADd AdmItrI1C Dethils Report of th¢ Trnjtees 2 to 3 Sttetnent of Trugtees. Rdponsibililies Ind¢pendent ExamlTrer'i Report Statemeit of FiuTrciil Activitles Bolnee Sh¢¢t Notes to the Fin#tsel#l Stat¢Jnents 8 to 10 Detslled Sttement ofFlJhanei*l Adivitles
Gerdld Arthpr Rolph Fou4datlon for HtoriC Pre5erYation and EducatK>Tr. Reference and AdMIn1rt1ve Detsils ror tbe Ye*r Ended 31 May 2022 TRusfELS Colonel D l. Rolph Dr G A Rolph J B Wright M C Rolpb M Oglesby PRINCIPAL ADDRESS Alt¢rton Castle Allerton Park Allerton Mttuleverer Kft8resborou Notth York5hjr¢ HGS OSE REGISTERED CHARITY NUMBER 517743 INDEPENDENT EXAMINER Th(Nnpsons Cold Bath Ptsce Ilarrogaie North Yorkshive HG2 OPQ SOLICITORS Switslskls St James Hous¢ 28 Park Plac¢ LSI 2SP
Gerld ArthTrr Rolpb FouBdatlon for Hiytoric PreSt1¥ and Edueatioo. ReiMIrt ofthe Trustees for tb¢ YeAr End¢d 31 May 2022 The ble¢S present their report with the Stat• of the cknity for the year ended 31 May 2022. The stces bave adopted the provisiorts of Accowing and Rep)rting by Clwi¢i¢s: Ststement of Recommended Practice appli¢able io cbarities prepating thcir pcouDts ill accordance with the FinaDciai RetIng Standard applicable in the UK and Republic of Ireland (FRS IW2) (efft£tive l January 2019). OWECTIVES AND Acf1viT$ Objettlves and aims The charitable objects of the Frj10 aR: l. The presemtion of the public bEerrt of Ibe wknle or part of bjildings and their groutrts parkland known as Allerton CL%de, North YorkshÈre. 2. The preservotion of the public benefrt of fumihtrr pKtiwes and ehattels of any descriptioti ordinarity kerrt intended to be kept at Allerton Castle. 3. The w and occupation ofthe Cbyl Alrt( cth for the advancement of Chri18 Religion and the prnctice tsf worship. 4. The provision of Allerton CasUe or swh F4rt of it 85 shall be 8pFYopriate in the inrests of Sla] welf&¢ and for the purpose of improvin8 the conditions of life for the perso8 f whom the same aJ)d intended of fo¢ilities for physic81 re¢Teation which will be availabk kn m¢TDbers of the wd)lic * ]u8e. 5. The facilitstion and enCOwa of the use and occupation of the whole cr pwt of Allertcffi Park and the use of such chattels for charithble edatIol purpose or f<x sh other charithble Pp * the TTU5tees may delernii. Slgnifiunt tliwltks Th¢ priocipal aciivity of the FouThlation is to utilise the fpiliti¢s of Al]erts C&s¢le to ¢tEate 5uffici¢nt resources for its rnaintenan¢e and to promote and encour88e acee5S io atKi thc study and appreciation of AIICrt( C&stk. its contents and SUTfouDding8 by students •ThJ the gemral public. FINANCIAL REVIEW Investrnemt wll¢y 8Dd objeetives The Trustee5 have continued io mottitsjr the efficiw of the Foundion during the last fin1[ year, focusin8 expendith on key art4$ of c•stie safety. restI)ratic and on80iDg maint¢ works. . Future Prot Plans On¥oing restoration works and eritical rnaintenance of the building continue4 includin8 $toratIOn of SL Maws Chapel and the Temple which are key to the Fow)datIO$ proposed ethtion prOgre STRUCTU GOVERNANCE AND MANAGEMENT Governin8 documeBt RISJL man¥gemen¢ The Tntrs continued to asS wbat they c(xJsider to be mwn risk5 lo the Foundation. This ts$Ment covered the trn]21 tisks expect for & Fow)dation of this size and DatEry including comwit10 clitiA¢al risk and the Tecruitsn¢nt and retention of staff. The TnL%tees beIieve that there are 8d• systems in place to o)iti8& these risk5. The Fouttdion continues to fo¢ on the wst eifjciency of its aaivitics. rrviewing illt¢rnaE MageMent sinictures, working practices and costs alon8 with the requirements of exterDal thi5ets. Or&8Otn8 r¢sourc¢ managemellt Systems
Gersld Arthr Ro]pb Fouodation for Historic PrestrY*tiott 4nd Education. Repbrt ofib¢ Trustees for the Year Ended 31 May 2022 Approv¢d by order of the board of trustees on..... ... . /.A&&....2o.IL.. and sÈgTJI on its behalfby: Colonel D L Rolph- Tn Page 3
Gerald Arthur Rolph Follfjd7étiov for Histtsrie Preserv#ti04 EdueatioD. Statem¢ ofTrnsttts' Respo4sibilities lor the Year Ended 31 May 2022 The trusÈees ar¢ respDll5ibEe for preparing ReFrt)n of the Tnjstees and the finaRcial statements in accordan¢e with applicable law and United Kingdom AttoutlliDg Standatds (United Kingdom Generally Accepted Ac¢ouuting Practice). The law applicable to chariu¢s in Fgland and Wal4 Charities Act 2011, Chariry {Ac¢ounts aDd Reports) RegUl10S 2008 and the provisiorts of th¢ trnst de¢d requires the trustees to prepare financial statements for each finanoial yw which give a true and fair view of the stale of affairs of the charity and of the incoming resources and application of resowes, includin? the inc(me and expenditte, of the chty for that perio(L In preparing those fll)ancial Statementy the tnLttees are requtr¢d to select suitable accounting policies and then appty them coAsistendy' observe the meth4)ds and principles in the Charity SORP.. make judgem¢nts and estimates th* are reasonable and prudenL prepare the Futancial stat¢mellts 00 the going concern bas&$ unlw ii is inappropriate to wesume that the charity will continue tn business. The tntstees are reskK)nsÈble for kewtng proFer accounting records which disclose with reasonable accurw at atty tin the fanCIal position of the charity and to enable them to ensure that the financÈal stst¢ments cornply with the Chariiies Act 2011. the Charity (Accounts aDd iiem) Regulations 28 aTJd the provisions of the trust ded. They are also respoJ5ible for safeguardino the assets of th¢ charity a hence for tsking reasonable steps for the prevention and detedion of fraud and other irregularities. Page 4
IDdepende#t ExaminJ Rert to the Tr$1¢¢% of Gerald Arthur Rtslpb Foulldation for Hi%tO Preservatio# and Edut•¢ioD. Indtpendent examiner's report to the trtte5 of Cerald Arthur Rolpk Folludatioa for Historic PreservatioD 84d Education. I rewi to the charity trusie¢s th my exarniDion of the accounts of Gerald Arthur Rolpb Fowidation for Histoiic Presemtion and Education. (the TnLSt) for the yw ended 31 May 2022. RespollsibiJltie5 of report As the charity trustees of the TTUSt you are respKmsiIt the prepar10 of the accollTts in k¢cordan¢e with the requircmettts of th¢ Charities Ad 2011 (Ihe Act'}. I report io respect of my examillation of the Tnm's Carried under section 145 of the Act and Én canying out my exalall0 I have followed all applicable Drrecti(ns giv¢ll by the Clwity Cornm1 utkn srytlOD 145(5Xly) of the Act. lTrdepetsdet tMIner'S stat¢wenl I have completed my examination. I confjrni that no material mattth5 have come my attemion in COllDection with the examillation gtving me cause to beli¢ve that io ally material r¢5FYtr. counting ordS were not kept in W of the Tntst as required by section 130 of th¢ Aci ( the acci)unts do not accord w&th those record,' or the aeeounts do not compty with the applicable requircrnth concerning the fomi and conM of accounts set out in the Charitie8 (Accounts and Reports) RulatIO% 2(X)8 other than any requirement thai the accowits give a true and fair Yi¢w which is llot a tnatter considered part of an ilependeNt exarninatio I have no concerns and have come across no other matters iD connection with the examinatTron fo which attent&on sbollld be drnwn in this re[ in order to enable a prOr understanding of the accounts to be reached. D dArcy Thompwn FCA Thompsons Cold Bath Pla(¥ Harrowe North YvTkshirE HG2 OPQ Page 5
Gerald Artbur Rolpb Foundation for Historie Presetion atsd £dUtIOn. ststement of F4Danelal Aetlvities for tbe Yur EDded 31 May 2022 UnrestricE¢d Restrictryj fimd fiJDd Total fvnds INCOME AND ENDOWMENTS FROM Charitable acttvltks Fundraising 98225 98225 Investmettt in¢ome Totsl 98,309 98.309 EXPENDITURE ON Ch8ritsble Activitles Fundraising 168.658 168.658 NET INCOMEIIEXPENDITURE) (70.349) 170,349) RECONCILiATION OF FUNDS Total funds brougbt forward 12.041.544 125.000 12.166,544 TOTAL FUNDS CARRIED FORWARD 11,971,195 125,0(Kl 12.096.195 The notes forn) of thes¢ financia] statrments Page 6
Gerald Arthyr Rolph FO*tOn for Hi5torK Preservatiord aDd Educath)B. Bal&te Sheet 31 May 2022 Unrestriued Restricted fund fund Total fullds FIXED ASSETS Tangibl¢ assets Herttage assets Inyesthjents Notes 9.942,940 1,963207 18,100 9,942.940 1.963.207 18,100 11,9?4247 11,924247 CURREIYT A&SETS Debtors Cash at bank and in hand 567 196,618 567 196,618 197.185 197.185 CREDTfoRS Amounts falling due withtn one year {150.237) 125.000 (25257) NET CURRENT ASSETS 125.(H)O 171,948 TOTAL ASSETS LESS CURRENT LIABILITIES 11.971,195 125.000 12,096.195 NET ASSETS 11.971,195 125.000 12.096,195 FUNDS Unre5trict¢d Restricted fi¥ 11,971,195 125,000 TOTAL FUNDS 12,096,195 fjtjaucial statements wer¢ approved by the Board of Trustees and authorised for issue on re signed on Ats behalf by: D L Rolph- Tn¢¢ G A Rolph- Trugtee Pag¢ 7
G¢r4ld Arthur Rolph FowndatioD for Historic Pre5¢rvatioJ aDd EdtatiO. Notes to th¢ FillADe&al Stat¢m¢nts for the Year Ended 31 May 2022 ACCOUNTING POLICIES Basis of preplrlng tbe I5rI¥l 5tstemeDts The fmancial statements of the Charity. which is a public benefit entty under FRS 102. have been ppared in ctordance with the Charities SORP IFRS 102) 'A¢¢ouniins and RepDrtjn8 by Charitie5.' Sthtement of Recornmended PrnthTce applicable to ¢harilies preparÉng their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effe¢tive l January 2019),, Financial Reporting Sthndard 102 Tr Financial RerK)rtin8 Sr2ndard applicable in the UK and Republic of Ireland, and the Charilits Act 2011. The fmanci&l stsiements ILave be¢n prepared thc his11 cost conveniion. with the exception of tnvestments which are included at market value. lacome All income is reco8nised in the Ststement of Financial Activities once the charity has eniitlement to the funds, it is proEqble that the in¢ome will be received and the au¥)UDt can be me&Mtred rtliabty. Expenditu Liabilities are recognised aq expenditure &% soon as kn is a legal or constructive obligalion committiiig the charity to that expenditure. it is probable that a trasfer of economkc benefits will be rtquired in settlein¢nt and the amount of the obligalion can me&wred reliably. Expendire is accound for on #n #¢cruals basis and has been cl&8sifi¢d under headings that aggr¢gate all cost reled io th¢ ¢ate80ry. Where costs cannot be directly attributed to particular heAdin8s they have been allocated to activilies on 8 basis Consistent with the use or resowces. Tn8ibk fixed assets Depreciation ts provided at the followin8 annual rates in order to wrik off each ass¢t ov¢r its ¢stimated us¢fvl life. Fixtures and finings I1)% ¢0 T8xatlon The charity is exempt from tsx on its ¢hari¢able activities. Fthnd 8ttOlllltipg Unrcslriclcd funds Can be used in accord with the dwitable objectives at the discretion of the tnL8ttts. Restricted fvnds can onty be used for particular restricted purposes within the objects of Ihe charity. Restrictions arise when specified by the donor or when funth are rni%d for particular restricted Purposes. Furtkn explanation of th¢ nattwe aNI of exh fiMMI is incled in ihe Mrte5 to the fuwjcial stateTnent INVESTMENT INCOME Deposit account int¢resi Page 8 continu¢d...
Gerald Arthr Rolph Foutsdatiofj for Historit Preservatioo Edutatio Notes to tht FittaDcial Ststements- COtIn¢ for the Yr EDded 31 May 2022 TRUSTEES. REMUNERATION AND BENEFITS There were no tne¢s. remunerati( or other for the year eth 31 May 2022. Trustots, ¢ipellses There wer¢ no tnMees' exrKnses paid for the year erwjed 31 May 2022. TANGIBLE FIXED A&SETS Freehold MotOT vehicles fitttngs Totals COST At l June 20218nd 31 May 2022 9.825.OlX) 328,519 1 S.(KKJ 10.168.519 DEPRECIATIO Ai l June 2021 Charge for ye8r 177,727 32,852 15,000 192.727 32,852 At 3 I May 2022 210.579 15.0 225.579 NET BOOK VALUE Al 31 May 2022 9.825.IKIO 117.940 9,942,940 The frtehold property Consists of Aller Casde. Allertort PJTK Allerton Maulever¢r. HG5 OS& ChapeL South LL¢. W¢# Lodge and the Tempk HERITAGE ASSETS Thc fL¥turc& chatt¢l& sculpture5 and Fryintin8s SitUed at Allcrtyi Castle are the pri)FKrty of th¢ Foundii)n, which is rwibk for their mainienance FIXED A&SET IvEmENTs The Foundatiort hos Trtv¢%iLxI in 18.(KKI shares of Bon8iovi Media & T¢chnology and IIK) shares in Allerton C&stle Limited. DEBTOKS: AMouKfs FALLING DUE WITHIN ONE YEAR Trade debtorJ 567 Page 9
Gerald Artbur Rolpkn FouMlati04 ftsr Historle PTeserYatitin and EducatioD. Notes to the FiDaneial St41¢mellts- ¢oTrliDued for the Year Ended 31 May 2022 CREDITOiiS: AMOUIW15 FALLING DUE wrrHIN ONE YEAR Trade creditors Tat11)ll and social se¢urity (hber creditors (i) 22.096 3,142 25237 MOVEMENT IN FUNDS Net movem¢nt in fimd5 At 31.522 At 1.621 UDrestricted fufftds 11041,544 (70,349) 11,971,195 Restricted IndS Restrided fimds 125.CKM) 125.0(Ml TOTAL FUNDS 12,166.544 (70J49) 12,090,195 Net movanem in funds. Incl in the aknve are &8 folk5. tncoming Regouree5 Movement eXpded io fvnds Unrestricted fvDds Gelleral fi]lld 98J09 (168,658) (70.349) TOTAL FUNDS 98,309 (168.658) (70,349) i(L CONTINGENT LIABILITIES There were no ¢ontllEoent liabilTties atthe bale sheet date. OTHER FINANCIAL COMMrrMENTS Th¢ Charity h&$ given no.ntee$ or (rther indenmitics. Poge 10 Continued...
Gernld Arthur Rolpb Foupdtion for Historic Prtserv•tioTh lld Educaei( Note3 to the FiDaneial S¢atemeTrts- ¢oDtiBued for the Year EDd¢d 31 May 2022 12. RELATED PARTY DISClnSURES There W¢ no t¢lBtcd pftny tiw)Sad f(Y the year ended 31 May 2022. Pagell