REGISTERED CHARITY NUMBER: 517743
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Report of the Trustees and
Unaudited Financial Statements for the Period 1 June 2023 to 31 December 2023
for Gerald Arthur Rolph Foundation for Historic Preservation and Education.
Thompsons Cold Bath Place Harrogate North Yorkshire HG2 0PQ
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Gerald Arthur Rolph Foundation for Historic Preservation and Education.
Contents of the Financial Statements for the Period 1 June 2023 to 31 December 2023
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Reference and Administrative Details l
Report of the Trustees 5 4a 3
Independent Examiner's Report 4
Statement of Financial of Financial Financial Activities 5
Balance Sheet 6
Notes to the Financial the Financial Financial Statements 7 to TH
Detailed Statement of Financial Activities Statement of Financial Activities of Financial Activities Financial Activities Activities 12
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Statement of Financial of Financial Financial Activities
Balance Sheet
Notes to the Financial the Financial Financial Statements
Detailed Statement of Financial Activities Statement of Financial Activities of Financial Activities Financial Activities Activities
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Gerald mele Rolph Foundation for Historic my ervation and Education. Reference and Administrative Details for thea 1 June 2023 to 31 December 2023
| TRUSTEES | ColonelDLRolph | |
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| DrGA Rolph |
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| JB Wright | ||
| MC Rolph |
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| North Yorkshire | ||
| HG5 0SE | ||
| REGISTEREDCHARITY | 517743 | |
| NUMBER | ||
| INDEPENDENTEXAMINER | Thompsons | |
| ColdBath Place | ||
| Harrogate | ||
| North Yorkshire | ||
| HG20PQ | ||
| SOLICITORS | Switalskis | |
| St James House | ||
| 28 Park Place | ||
| Leeds | ||
| LS12SP |
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Gerald Arthur Rolph Foundation for Historic Preservation and Education.
Report of the Trustees for the Period 1 June 2023 to 31 December 2023
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The trustees ‘pitesent their report with the financial statements of the charity for the period 1 June 2023 to 31 December 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applipenia in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019).
OBJECTIVES AND ACTIVITIES Objectives and aims The charitable objects of the Foundation are:
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The preservation of the public benefit of the whole or part of buildings and their grounds and parkland known as Allerton Castle, North Yorkshire. 1]
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The are ni of the public benefit of furniture and pictures and chattels of any description ordinarily kept or intended to be kept at Allerton Castle.
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The use and occupation of the Chapel at Allerton Castle for the advancement of Christian Religion and the practice of worship.
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The provision of Allerton Castle or such part of it as shall be appropriate in the interests of social welfare and for the purpose of improving the conditions of life for the persons for whom the same and intended of facilities for physical recreation which will be available to members of the public at large.
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The facilitation and encouragement of the use and occupation of the whole or part of Allerton Park and the use of such chattels for charitable educational purpose or for such other charitable purposes as the Trustees may determine.
Significant activities The principal activity of the Foundation is to utilise the facilities of Allerton Castle to create sufficient resources for its surroundingsmaintenance ahsby $tudents promote and theand encourage general public.access to and the study and appreciation of Allerton Castle, its contents and | FINANCIAL REVIEW
Investment policy and objectives The Trustees have continued to monitor the cost efficiency of the Foundation during the last financial year, focusing expenditure on key areas of castle safety, restoration and ongoing maintenance works. .
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Future Proposed Plans Ongoing tect nens works and critical maintenance of the building continues, including restoration of St. Mary's Chapel and the Temple vhich are key to the Foundations proposed education programme STRUCTURE, GOVERNANCE AND MANAGEMENT GoverningThe charity documentiscooled by its governing document, a deed of trust and constitutes an un incorporated charity.
|| Risk management The Trustees continued to assess what they consider to be the main risks to the Foundation. This assessment covered the normal risks expected for a Foundation of this size and nature, including competition, clinical risk and the recruitment and retention of staff. The Trustees believe that there are adequate systems in place to mitigate these risks. The Foundation continues to focus on the cost efficiency of its activities, reviewing internal management structures, working practices and costs along with the requirements of external advisers. Ongoing resource management systems ensure targets are met.
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Gerald Arthur Rolph Foundation for Historic Preservation and Education.
for theReport 7 ofned Trustees1 June 2023 to 31 December 2023
Approved by order ofthe board of trustees on 8-05-24 | signed on its behalf by:
Colonel DLer - Trustee |
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Independent Examiner's Report to the Trustees of Gerald Arthur Rolph Foundation for Historic Preservation and Education,
Independent examiner's report to the trustees of Gerald Arthur Rolph Foundation for Historic Preservation and Education. | I report to the charity trustees on my examination of the accounts of Gerald Arthur Roiph Foundation for Historic Preservation and Education, (the Trust) for the period 1 June 2023 to 31 December 2023.
Responsibilities and basis of report As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements ofthe Charities Act 2011 (‘the Act’).
I report in respett of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out themy examinationAct. I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of
Independent examiner's statement I have aie my examination. I 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:
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i accounting records were not kept in respect ofthe Trust as required by Section 130 ofthe Act; or 2: the accounts do not accord with those records; or Ey the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.
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I have no congetns and 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.
D d'Arcy Thompson FCA | Thompsons Cold Bath Place Harrogate North Yorkshire) HG2 0PQ ‘ Date: wl Beg. 202M | } | | |
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Geralda Rolph Foundation for Historic Payrersation and Education. Statement of Financial Activities for the Peripd 1 June 2023 to 31 December 2023
| Period | |||||
|---|---|---|---|---|---|
| 1.6.23 | |||||
| to | YearEnded | ||||
| 31.12.23 | 31.5.23 | ||||
| Notes | Unrestricted fund E |
Restricted fund £ |
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| INCOME AND ENDOWMENTSFROM |
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| Charitable activities |
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| Fundraising | 139,776 | - | 139,776 | 142,015 | |
| Investmentia | Z | 3,102 | - | 3,102 | 1,534 |
| Total |
142,878 | - | 142,878 | ||
| EXPENDITUREON Charitable activities Fundraising |
153,216 poe, A |
- ee |
153,216 Ge |
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| NET—— | (10,338) | - | (10,338) | (7,220) | |
| RECONCILIATION OF FUNDS | |||||
| Totalfundsreforward | 11,963,975 | 125,000 | 12,088,975 | 12,096,195 | |
| TOTALsleaCARRIEDFORWARD | 11,953,637 125,000 i |
12,078,637 | 12,088,975 | ||
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The notes form part of these financial statements
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Gerald Arthur Rolph Foundation for Historic Preservation and Education.
Balance Sheet 31 December 2023
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|||31.12.23|31.5.23|
|Unrestricted|Restricted|Total|Total|
|Notes|fund|fund|funds|funds|
|FIXED|£|£|£|£|
|ASSETS|
|Tangible assets|5|9,890,925|-|9,890,925|9,910,088|
|Heritage assets|||6|1,963,207|-|1,963,207|1,963,207|
|Investments|||||i|18,100|-|18,100|18,100|
|11,872,232|-|11,872,232|11,891,395|
|CURRENT ASSETS|
|Debtors|8|27,786|-|27,786|-|
|Cash|at bank|and|in hand|179,735|-|179,735|217,417|
|||||207,521|-|207,521|217,417|
|CREDITORS|||
|Amounts|falling|due within one year|9|(126,116)|125,000|(1,116)|(19,837)|
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|NET CURRENT ASSETS|$1,405|125,000|206,405|197,580|
||||See|pee|
|TOTAL ASSETS LESS CURRENT|
|LIABILITIES|||11,953,637|125,000|12,078,637|12,088,975|
|NET ASSETS,|11,953,637|125,000|12,078,637|12,088,975|
|FUNDS|||10|
|Unrestricted funds|11,953,637|11,963,975|
|Restricted funds|||125,000|125,000|
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|TOTAL FUNDS|12,078,637|12,088,975|
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The financial] | statements were approved by the Board of Trustees and authorised for issue on seesnvessennsensnnnssssafefersneecennneeesee and were signed on its behalf by: DL RolphTrustee
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JB Wright - Trustee K
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The notes form part ofthese financial statements
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Gerald Arthur Rolph Foundation for Historic een and Education.
Notes to the Financial Statements for the Period 1 June 2023 to 31 December 2023
- ACCOUNTING POLICIES
Basis of preparing the financial statements
The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘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 2019), Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value.
Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is sii that the income will be received and the amount can be measured reliably.
Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the thecharity dmourtto that of the obligationexpenditure, itcanis beprobable measuredthat reliably.a transferExpenditureof economicis accountedbenefits willforbe onrequired an accrualsin settlementbasis and andhas been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. Tangible fixed assets ;
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 10% on cost
Taxation The ‘iu is exempt from tax on its charitable activities.
Fund accounting Unrestricted funds can be used in accordance with the charitable objectives at the discretion ofthe trustees.
Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions ~ specified by the donor or when funds are raised for particular restricted purposes,
Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.
- INVESTMENT INCOME
||||Period
1.6.23||
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|||to|Year Ended|
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|Depositaccount|interest|£
3,102|£
1,534|
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Gerald Arthur Rolph Foundation for Historic Preservation and Education.
Notes to the Pehl Statements - continued for the Period 1 June 2023 to 31 December 2023
3. TRUSTEES" REMUNERATION AND BENEFITS
There were no trustees’ remuneration or other benefits for the period ended 31 December 2023 nor for the year ended 31 May 2023,
Trustees" expenses
| There were no trustees’no trustees’trustees’ remuneration or otherother ended 31 May 2023,2023, Trustees" expensesexpenses |
or otherother benefits for the periodthe period | for the periodthe periodperiod ended 31 December 2023 | for the periodthe periodperiod ended 31 December 2023 | December 20232023 nor for thefor thethe year | December 20232023 nor for thefor thethe year | |
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| There | abe no trustees’ expenses paid 31 May2023. |
for the period | ended 31 December | 2023 nor for the year ended | ||
| 4. | COMPARATIVESFOR THE STATEMENTOFFINANCIALACTIVITIES |
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INCOMEANDENDOWMENTS FROM Charitable activities Fundraising |
Investmndntincome |
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| Total |
143,549 | - | ||||
| al ON Charitableactivities Fundraising |
t |
150,769 | - | |||
| ESEEE’ | ——— | oo | ||||
| NETINCOME/(EXPENDITURE) |
(7,220) | |||||
| RECONCILIATIONOFFUNDS Totalfunds broughtforward |
11,971,195 | 125,000 | 12,096,195 | |||
| TOTALFUNDSCARRIEDFORWARD | 11,963,975 | 125,000 | 12,088,975 | |||
| 5. | TANGIBLEFIXEDASSETS | |||||
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COST |
Freehold property £ |
Fixtures and fittings £ |
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| AtlJune2023and31 December2023 | 9,825,000 | 328,519 | 15,000 | 10,168,519 | ||
| DEPRECIATION At 1 June2023 Chargefor year |
- - |
243,431 19,163 |
15,000 - |
258,431 19,163 |
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| At31 December2023 | - | 262,594 | 15,000 | 277,594 | ||
| NETBOOKVALUE At3lDecember2023 |
9,825,000 | 65,925 | - | 9,890,925 | ||
| At31May2023 |
9,825,000 rere.Sree a |
85,088 ome = See |
- (eee |
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Gerald sche Rolph Foundation for Historic a ini and Education.
Notes to the Financial Statements - continued for the ian 1 June 2023 to 31 December 2023
5. TANGIBLE FIXED ASSETS- continued
The freehold property consists of Allerton Castle, Allerton Park, Allerton Mauleverer, HGS OSE, Chapel, South Lodge, West Lodge and the Temple
6. HERITAGE ASSETS
The fixtures, chattels, sculptures and paintings situated at Allerton Castle are the property of the Foundation, which is responsible for their maintenance
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|cf|FIXED ASSET INVESTMENTS|
|Castle|Limited.|
|=The Foundation|has invested in 18,000 shares of|Bongiovi Media & Technology|and 100 shares|in|
|8.|DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR|31.12.23|31.5.23|
|||£|£|
|Trade debtors|10,000|-|
|VAT|856|-|
|Prepayments and accrued income|16,930|-|
|27,786|-|
|9.|CREDITORS:|AMOUNTS FALLING|DUE|WITHIN ONE YEAR|
|31.12.23|31.5.23|
|[social]|[security]|-|19,837|
|Taxation|[and]|£|£|
|Other,|creditors|1,116|-|
|||see|ae|—|
|1,116|19,837|
|10.|MOVEMENT|IN FUNDS|
|Net|
|movement|At|
|At|1.6.23|in|funds|31.1223|
|£|£|£|
|Unrestricted funds|
|General|fund|11,963,975|(10,338)|11,953,637|
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|Restricted funds|
|“|funds|125,000|-|125,000|
|TOTAL FUNDS|12,088,975|(10,338)|12,078,637|
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GeraldHistoric ArtPreservationRep and Foundation Education. for
Notes to the Financial Statements - continued for the Period | June 2023 to 31 December 2023
10, MOVEMENT IN FUNDS - continued
Net movement in funds, included in the above are as follows:
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|Incoming|Resources|Movement|
|resources|expended|in|funds|
|Unrestricted||||funds|£|£|£|
|General fund|142,878|(153,216)|(10,338)|
|TOTAL, FUNDS|142,878|(153,216)|(10,338)|
|a|tives|for movement|in|funds|
|||Net|
|movement|At|
|At|1.6.22|in|funds|31.5.23|
|Unrestricted|[funds]|£|£|£|
|General fund|11,971,195|(7,220)|11,963,975|
|Restricted|funds|
|Restricted funds|125,000|:|125,000|
|ml FUNDS|12,096,195|(7,220)|12,088,975|
|Compatative net movement in funds, included in the above are as follows:|
|Incoming|Resources|Movement|
|||resources|expended|in funds|
|Unrestricted|[funds]|£|£|£|
|General|und|143,549|(150,769)|(7,220)|
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|TOTAL|FUNDS|143,549|(150,769)|(7,220)|
|11.|CONTINGENT LIABILITIES|
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There were no contingent liabilities at the balance sheet date,
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| Gerald fhe Rolph Foundation for Historic as inal and Education.
Notes to the Financial Statements - continued for the sie 1 June 2023 to 31 December 2023
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OTHER FINANCIAL COMMITMENTS The Lt has given no guarantees or other indemnities.
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alan PARTY DISCLOSURES
There were no related party transactions for the period ended 31 December 2023.
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Gerald Arthut Rolph Foundation for Historic Preservation and Education.
Detailed Statement of Financial Activities for the Period 1 June 2023 to 31 December 2023
| Detailed Statement of Financial ActivitiesStatement of Financial Activitiesof Financial ActivitiesFinancial ActivitiesActivities for the Period 1 June 2023 to 31the Period 1 June 2023 to 31Period 1 June 2023 to 311 June 2023 to 31June 2023 to 312023 to 31to 3131December 20232023 |
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| for the Period 1 June 2023 to 31the Period 1 June 2023 to 31Period 1 June 2023 to 311 June 2023 to 31June 2023 to 312023 to 31to 3131 December 20232023 |
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| Period | ||||
| 1.6.23 | ||||
| to | YearEn | ded | ||
| 31.12.23 | ||||
| £ | £ | |||
| INCOMEANDENDOWMENTS | ||||
| Investmentincome Depositaccountinterest |
3,102 | 1,534 | ||
| Charitablea a Donationsreceived Toursofcastle |
Eventsatcastle} RHIBiomasseaiots Grants |
111,620 5,078 82 22,996 |
86,180 TAT 6,895 40,748 |
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| - | 721 | |||
| 139,776 | 142,015 | |||
| Totalincomingresources | . 142,878 | 143,549 | ||
EXPENDITURE |
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| Charitable activities Wages |
Plantsandmatetials Maintenanceof/equipment Preservationofcastle Restorationofchapel Professional fees Sundryexpenses Restorationoftemple Fixturesandfittings |
30,539 6,355 1,100 70,902 7,479 10,521 2,915 4,242 19,163 |
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| 153,216 | 150,769 | |||
| Total resourcesexpended |
Net expenditure |
153,216 paceman (10,338) |
150,769 eiA (7,220) |
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