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2025-04-05-accounts

THE JACK BRUNTON CHARITABLE TRUST

TRUSTEES’ REPORT AND FINANCIAL STATEMENTS FOR THE YEAR ENDED 5 APRIL 2025

Registered Charity Number - 518407

THE JACK BRUNTON CHARITABLE TRUST

ACCOUNTS

YEAR ENDED 5 APRIL 2025

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CONTENTS PAGE
Trustees’ annual report 1-3
Independent auditor's report 4-7
Statement offinancial activities 8
Balance sheet 9
Notestotheaccounts 10-14

THE JACK BRUNTON CHARITABLE TRUST

TRUSTEES' ANNUAL REPORT

YEAR ENDED 5 APRIL 2025

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The trustees have pleasure in presenting their report and the financial statements of the trust for the year ended 5 April 2025.

REFERENCE AND ADMINISTRATIVE DETAILS

Registered charity name The Jack Brunton Charitable Trust
Charity registration number 518407
Trustees Mr JA LumbOBE
Mr D W Noble
Mr D A Swallow
Ms CA Dickinson
Mr A Dickins
Mr T Jopling
Mrs J Stephenson
Administrator DavidA Swallow FCA
Commercial House, Bridge Road, Stokesley, North Yorkshire, TS9 5AA
Auditor Robson LaidlerAccountants Limited
Medway House, Fudan Way, Stockton on Tees, TS17 6EN
Solicitors Latimer Hinks
5-8 Priestgate, Darlington, County Durham, DL] INL
Bankers Barclays Bank ple
42 High Street, Stokesley, North Yorkshire, TS9 5DQ
Investment managers Rathbones
159NewBondStreet,London,W1S2UD

STRUCTURE, GOVERNANCE AND MANAGEMENT

The Jack Brunton Charitable Trust is an unincorporated trust, constituted under a trust deed dated 1 October 1986 and registered as a charity, number 518407, under the provisions of the Charities Act 1960.

The trust was set up in 1986 with a portfolio of investments given by Jack Brunton and subsequent endowments were received from his estate and other settlements.

The endowments are invested in managed funds and there are no restrictions on the trustees’ powers to invest.

The income generated by the trust fund is applied in accordance with the objects of the trust, however capital may also be distributed at the discretion of the trustees.

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THE JACK BRUNTON CHARITABLE TRUST

TRUSTEES' ANNUAL REPORT

YEAR ENDED 5 APRIL 2025 eee STRUCTURE, GOVERNANCE AND MANAGEMENT (continued )

The trustees, who are appointed by the Board of Trustees, meet four times a year to consider what donations should be made. They have appointed an administrator to deal with the day to day administration of donations and the processing and handling of applications.

RISK REVIEW

The trustees have reviewed the major risks to which the trust is exposed and established systems and procedures to manage those risks.

OBJECTIVES AND ACTIVITIES

The objects of the trust are to benefit the population of the villages and towns within the boundary of the North Riding of Yorkshire prior to the boundary changes in 1974, by making donations to needy charitable causes.

The trustees confirm that they have referred to the guidance contained in the Charity Commission's general guidance on public benefit when reviewing the trust's aims and objectives.

ACHIEVEMENTS AND PERFORMANCE

During the year the trust continued to support a variety of needy causes, making donations to 102 different charitable organisations.

FINANCIAL REVIEW

The funds under management generated income of £252,670 during the year, a yield of around 2.3% on the fund value. Donations amounting to £288,250, as detailed in the accounts, were made and administrative and governance costs totalled £29,038, resulting in net expenditure for the year of £64,617. Capital of £57,530 was withdrawn from the investment portfolio to fund donations and the net movement in unrestricted funds was a decrease of £7,087.

Due to worldwide stock market volatility, investment values fell significantly shortly before the year end and at 5 April 2025 the value of the trust's endowment fund was £10,604,657. However, values have recovered since the year end.

RESERVES POLICY

Unrestricted reserves are held in order to provide funds which can be designated to specific projects to enable such projects to be undertaken at short notice, and to cover the associated administration costs. Funds are also required to cover any donations pledged but not yet paid.

At 5 April 2025 unrestricted funds were £61,499, which the trustees feel is higher than is generally needed to meet these short term requirements. However, the trustees monitor and review the level of reserves at their quarterly meetings and the surplus funds will be distributed to worthy causes when suitable applications are received.

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THE JACK BRUNTON CHARITABLE TRUST

TRUSTEES’ ANNUAL REPORT

YEAR ENDED 5 APRIL 2025 eee STATEMENT OF TRUSTEES' RESPONSIBILITIES

The trustees are responsible for preparing the trustees’ report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generaliy Accepted Accounting Practice).

Law applicable to charities in England and Wales requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the trust and of the incoming resources and application of resources for that year. In preparing these 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 trust and which enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the trust deed. They are also responsible for safeguarding the assets of the trust and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the trustees are aware:

Approved by the trustees on 20 November 2025 and signed on their behalf by:

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D W NOBLE
Trustee
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THE JACK BRUNTON CHARITABLE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE JACK BRUNTON CHARITABLE TRUST

YEAR ENDED 5 APRIL 2025

OPINION

We have audited the financial statements of The Jack Brunton Charitable Trust (‘the charity’) for the year ended 5 April 2025, which comprise the Statement of Financial Activities, Balance Sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102.

In our opinion the financial statements:

BASIS FOR OPINION

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable taw. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

CONCLUSIONS RELATING TO GOING CONCERN

In auditing the financial statements, we have concluded that the trustees’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the charity's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the trustees with respect to going concern are described in the relevant sections of this report.

OTHER INFORMATION

The other information comprises the information included in the trustees’ annual report, other than the financial statements and our auditor's report thereon. The trustees are responsible for the other information. Our opinion on the financial statements does not cover the other information and we do not express any form of assurance conclusion thereon.

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THE JACK BRUNTON CHARITABLE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE JACK BRUNTON CHARITABLE TRUST

YEAR ENDED 5 APRIL 2025

Eee

OTHER INFORMATION (continued)

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION

We have nothing to report in respect of the following matters in relation to which the Charities (Accounts and Reports) Regulations 2008 require us to report to you if, in our opinion:

RESPONSIBILITIES OF TRUSTEES

As explained more fully in the trustees’ responsibilities statement set out on page 3, the trustees are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the trustees determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the trustees are responsible for assessing the charity's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the trustees either intend to liquidate the charity or to cease operations, or have no realistic alternative but to do so.

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from materia! misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion, Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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THE JACK BRUNTON CHARITABLE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE JACK BRUNTON CHARITABLE TRUST

YEAR ENDED 5 APRIL 2025

AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS

(continued)

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below:

Audit procedures performed by the engagement team then included the following (using a sample basis as applicable):

It is noted that, in light of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or noncompliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the FRC's website at:

www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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THE JACK BRUNTON CHARITABLE TRUST

INDEPENDENT AUDITOR'S REPORT TO THE TRUSTEES OF THE JACK BRUNTON CHARITABLE TRUST

YEAR ENDED 5 APRIL 2025

USE OF OUR REPORT

This report is made solely to the charity's trustees, as a body, in accordance with Part 4 of the Charities (Accounts and Reports) Regulations 2008. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity's trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Robson Laidler Accountants Limited

Chartered Accountants and Statutory Auditors Medway House Fudan Way Stockton on Tees TS17 6EN

Date: } . Docounlper NTS

Robson Laidler Accountants Limited is eligible for appointment as auditor of the charity by virtue of its eligibilty for appointment as auditor of a company under section 1212 of the Companies Act 2006.

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THE JACK BRUNTON CHARITABLE TRUST

STATEMENT OF FINANCIAL ACTIVITIES

YEAR ENDED 5 APRIL 2025

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Endowment|Total|Funds|Total|Funds| |Funds|Funds|2025|2024| |Note|£|£|£|£| |INCOME|AND|ENDOWMENTS|FROM:| |Investments|2|252,671|-|252,671|303,408| |TOTAL INCOME|252,671|-|252,671|303,408| |EXPENDITURE|ON:| |Raising|funds|-|investment management|costs|-|44,015|44,015|41,906| |Charitable|activities|3|312,066|-|312,066|302,948| |Governance|costs|4|§,222|-|§,222|5,179| |TOTAL EXPENDITURE|317,288|44,015|361,303|350,033| |NET|INCOME/(EXPENDITURE)|BEFORE| |GAINS/(LOSSES) ON|INVESTMENTS|(64,617)|(44,015)|(108,632)|(46,625)| |Net|gains/(losses)|on|investments|6|-|(766,461)|(766,461)|315,194| |Net|income/(expenditure)|(64,617)|(810,476)|(875,093)|268,569| |Transfers|between|funds|57,530|(57,530)|-|-| |NET MOVEMENT|IN FUNDS|(7,087)|(868,006)|(875,093)|268,569| |RECONCILIATION|OF|FUNDS| |Total|funds|brought|forward|68,586|11,472,663|11,541,249|11,272,680| |TOTAL FUNDS CARRIED FORWARD|61,499|10,604,657|10,666,156|11,541,249|

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The statement of financial activities includes all gains and losses in the year and therefore a statement of total recognised gains and losses has not been prepared.

All of the above amounts relate to continuing activities.

The notes on pages 10 to 14 form part of these accounts.

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THE JACK BRUNTON CHARITABLE TRUST

BALANCE SHEET

5 APRIL 2025

2025 2024
Note £ £ £ £
FIXED ASSETS
Investments 7 10,604,657 11,472,663
CURRENT ASSETS
Debtors 8 16,978 22,475
Cash at bank 48,901 50,911
65,879 73,386
CREDITORS: amounts falling due
within oneyear 9 4,380 4,800
NETCURRENT ASSETS 61,499 68,586
NET ASSETS 10,666,156 11,541,249
FUNDS 10
Endowment fund 10,604,657 11,472,663
Unrestricted income fund 61,499 68,586
TOTALFUNDS 10,666,156 11,541,249

Approved by the trustees on 20 November 2025 and signed on their behalf by:

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D W NOBLE Gets
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Trustees

The notes on pages 10 to 14 form part of these accounts.

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THE JACK BRUNTON CHARITABLE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 5 APRIL 2025

1 ACCOUNTING POLICIES

Basis of accounting

The accounts have been prepared in accordance with the trust's constitution, 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)" (as amended for accounting periods commencing from 1 January 2016). The trust is a Public Benefit Entity as defined by FRS 102.

The trust has taken advantage of the provisions in the Statement of Recommended Practice for charities applying FRS 102 Update Bulletin | not to prepare a statement of cash flows.

The accounts have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a true and fair view. This departure has involved following the Statement of Recommended Practice for charities applying FRS 102 rather than the version of the Statement of Recommended Practice which is referred to in the Regulations but which has since been withdrawn,

The accounts are prepared in sterling, which is the functional currency of the trust. Monetary amounts in these financial statements are rounded to the nearest £.

The accounts have been prepared under the historical cost convention, modified to include investments at market value.

Income and expenditure

Income and expenditure are included in the statement of financial activities on the accruals basis. Investment income generated by the endowment fund is included as unrestricted income.

Investments

Investments are shown at their market value at the balance sheet date. Unrealised and realised investment gains and losses are shown net in the statement of financial activities.

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THE JACK BRUNTON CHARITABLE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 5 APRIL 2025

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2 INVESTMENT INCOME
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INVESTMENT INCOMEINCOME
Unrestricted Total Funds Total Funds
Funds 2025 2024
£ £ £
Income from listed investments 252,670 252,670 303,407
Bank interest received 1 1
252,671 252,671 303,408
CHARITABLE ACTIVITIES
Unrestricted Total Funds Total Funds
Funds 2025 2024
£ £ £
Donations (note 5) 288,250 288,250 280,550
Administration fees 23,454 23,454 21,898
Website 24 24 24
Postage and stationery 234 234 370
Bank charges 104 104 106
312,066 312,066 302,948
GOVERNANCE COSTS
Unrestricted Total Funds Total Funds
Funds 2025 2024
£ £ £
Audit fees 4,380 4,380 4,800
Accountancy fees - - -
Trustees’ indemnity insurance 160 160 160
Travel and meeting expenses 682 682 219
5,222 5,222 5,179

3 CHARITABLE ACTIVITIES

4 GOVERNANCE COSTS

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THE JACK BRUNTON CHARITABLE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 5 APRIL 2025

5 DONATIONS

During the yearthe following donations to institutions were made bythe trust: 2025
£
Yorkshire AirAmbulance 65,000
Peat Rigg Charitable Foundation 10,000
Saltburn Skatepark 9,000
Blank Canvas, Redcar 5,000
Herriot Hospice Homecare 5,000
InterActive, Whitby 5,000
St Catherine's Hospice, Scarborough 5,000
Stokesley Junior Football 5,000
We Can Dance (local schools) 5,000
Yorkshire Dales Milennium Trust 5,000
Bulmer Village Hall 4,000
Teesside Hospice 3,500
Coach Core Foundation 3,000
Coatham House Projects 3,000
Cystic Fibrosis Care 3,000
East Cleveland Youth Housing 3,000
EVA Women's Aid 3,000
Ocean Youth Trust, North 3,000
SASH, York 3,000
Support Dogs 3,000
TEES, Redcar 3,000
Yatton House, Great Ayton 3,000
Youth Focus North East 3,000
Access the Dales 2,500
Cleveland Housing 2,500
Great Ayton Methodist Church 2,500
Happy Days 2,500
Home Start, York 2,500
Living Rooms, Northallerton 2,500
Nawton Grange Cricket Club 2,500
Rainton Cricket Club 2,500
Pallister Park Pride ofPlace 2,500
Tees Valley Women's Centre 2,500
Whizz Kidz 2,500
Community Safety Education 2,200
Northdale Horticulture Growing Together 2,150
66 other donations to institutions of£2,000 or less each 96,900
288,250

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THE JACK BRUNTON CHARITABLE TRUST

NOTES TO THE ACCOUNTS

YEAR ENDED 5 APRIL 2025

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6 NET GAINS/(LOSSES) ON INVESTMENTS

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|||||||| |---|---|---|---|---|---|---| |Endowment|Endowment| |Funds|Funds| |2025|2024| |£|£| |Revaluation|of investments|(847,209)|241,729| |Gains/(losses)|on|sale of investments|80,748|73,465| |(766,461)|315,194| |FIXED|ASSET|INVESTMENTS| |Listed|Portfolio| |Investments|Cash|Total| |£|£|£| |Cost|or|valuation| |At|6|April|2024|11,413,650|59,013|11,472,663| |Additions|6,116,260|(6,116,260)|-| |Disposals|(6,113,809)|6,194,557|80,748| |Valuation|changes|(847,209)|-|(847,209)| |Investment|management|fees|-|(44,015)|(44,015)| |Capital|withdrawn|-|(57,530)|(57,530)| |At|5|April|2025|10,568,892|35,765|10,604,657| |Carrying|amount| |At|5|April|2025|10,568,892|35,765|10,604,657| |At|5|April|2024|11,413,650|59,013|11,472,663|

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7 FIXED ASSET INVESTMENTS

Fixed asset investments revalued

The historical cost of the fixed asset investments held at the year end was £9,343,351 (2024 - £8,187,335).

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||||||||| |---|---|---|---|---|---|---|---| |2025|2024| |£|£| |Other|debtors|-|investment|income|receivable|16,978|22,475|

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THE JACK BRUNTON CHARITABLE TRUST NOTES TO THE ACCOUNTS

YEAR ENDED 5 APRIL 2025

eee 9 CREDITORS: amounts falling due within one year

Accruals

2025 2024
£ £
4,380 4,800

The endowment fund represents the initial gift made by Jack Brunton to set up the charitable trust in 1986 and subsequent endowments from his estate and other settlements. Income arising on the endowment fund can be used in accordance with the objects of the trust and is included as unrestricted income. Any capital gains or losses arising on the investments form part of the fund and investment management charges relating to the fund are charged against the fund.

The unrestricted funds are those funds which the trustees are free to use in accordance with the charitable objects.

11 ANALYSIS OF NET ASSETS BY FUND

Unrestricted Endowment Total
Funds Funds Funds
£ £ £
Fixed assets - investments - 10,604,657 10,604,657
Net current assets 61,499 - 61,499
61,499 =10,604,657 10,666,156

None of the trustees received any remuneration from the trust during the year ended 5 April 2025.

Travel expenses of £682 were paid to the trustees (2024 - £113).

  1. RELATED PARTY TRANSACTIONS

Swallow & Co, Chartered Accountants, a business owned by Mr D A Swallow, one of the trustees, provides administration services to the trust. During the year ended 5 April 2025, £23,688 was paid to Swallow & Co for these services (2024 - £21,898),

During the year, the trust donated £10,000 to Peat Rigg Charitable Foundation, of which Mr D W Noble is a trustee.

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