OpenCharities

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2023-12-31-accounts

Page
Trustees'AnnualReport 1-6
Independent Examiner's Report 7
StatementofFinancialActivities 8
Balance Sheet 9
Notes totheAccounts 10-17

performanceof SPRET's portfolio, its benc
December 2023wereasfollows:-
hmarkindex andtheFTSE100ov erthe1and3
1Year 3Years*
Total return performance
Charity's portfolio 5.7% 3.1o/o
Benchmark lndex 11.7% 7.3%
FTSE1OO 3.8o/o 5.8%

Unrestrictedfunds Unrestrictedfunds
Note 2023 2022
ff
lncome
lnvestments 3 33,794 30,955
Total 33,794 30,955
Expenditure
Raisingfunds 4 9,185 9,712
Charitable activities 5 50,942 47,699
Total 60,127 57,411
Netincome before investment gains/(losses) (26,333) (26,456)
Netgains/(losses) oninvestments 10 30,969
(100,536)
Netincome/(expenditure) 4,636(126,992)
Netmovementinfunds 4,636(126,992)
Reconciliation offunds:
Totalfundsbroughtfonruard 1,051,4551,179,447
Totalfundscarried fonvard 19 1,056,0911,051,455

Unrestricted funds
Note 2023 2022
fI
Fixedassets
lnvestments 11 1,014,3991,011,792
Totalfixedassets 1,014,3991,011,792
Gurrent assets
Debtors 14 340 363
Cashatbankand inhand 15 48,539 48,026
Totalcurrentassets 48,879 48,389
Greditors:amountsfalling due within oneyear 16 7,187 8,726
Netcurrentassets 41,692 39,663
Totalassets lesscurrent liabilities 1,056,091'1,051,455
Totalnet assets 1,056,0911,051,455
Funds of thecharity
Unrestrictedfunds
19 1,056,0911,051,455
Totalfunds 1,056,0911,051,455
Srgnedbyone trusteeon behalf ofallthe frusfees: PhilipHolt
7June 2023

oing concern
e averageannualresults of the charity overthepast5years are asfollows:-
e
-Average annualincome 34,340
-Averageannual grant and grant support expenditure (27,791)
-Averageannual fundraising and governance expenditure (15,232)
-Averagenet expenditure before investment gainsandlosses (8,683)
-Average annualinvestment gains 21,747
-Average annualnet surplus per annum 13,064

,
tobe received.
p
3.lncomefrominvestments 2023 2022
lncomefromlisted investments 33,529 30,936
lnterestfrom cashbalances 265 19
':r': 30,955
4.Expenditure on raising funds 2023 2022
f f
Investment manager's fees 9,027 9,187
Rollits investment support fees 158 525
9,185 9,712

andregulatory matters relating tothemanagement oftheportfoli

o.
Expenditure on charitableactivities 2023 2022
EE
HullandEast RidingofYorkshire grants 6,570 10,360
NonryichandNorfolk grants 32,221 24,685
Total grant commitments 38,791 35,045
Grantmakingsupport costs 3,983 3,652
Governance costs 8,168 9,002
'::= 47,699
Analysisof grant commitments Grantsto Grantsto Total Total
institutionsindividuals 2023 2022
€€ f
Charitablepurooseforwhichgrantsmade
Advancementof education
39,791 38,791 35,045
38,791 38,791 35,045
Total number ofgrantsawarded 185 185 261
:

andcourses,heldintheUK oroverseas,that are consistentwiththeob

jectsofthecharity.
7.Grantmakingsupportcosts 2023 2022
Rollitsgrantmakingsupport fees 1,425 1,295
Norfolk administrator's fees 1,769 1,600
Norfolk administrator's costs 574 542
Websitecosts 180 180
lnformation Commissioner'sOfficeannualregistrationfee 35 35
ifl 3,652

Governancecosts 2023 2022
e
Trustees expenses 559 530
Independent examiner's fee 1,200 1,116
Rollitsaccountingfees 3,562 4,032
Rollits legal and agm fees 2,770 3,256
Bank interest and charges 77 68
8,168 9,002

9 f t
. Feesorexamination of theaccouns 2O2g 2022
c
lndependentexaminer's fees for reporting on the accounts 1,200
1,116
10. Gainsand losses on investments 2023
2022
f f
Losses realised during theyear (14,484) (2,438)
Gains and (losses)onrevaluation at the year end 45,453 (98,098)
Total investment gains and (losses) pertheSoFA 30,969(100,536)
Fixedasset investments: movements summary Cash &cash Cash &cash
Listed
2023 2022
equivalents investments Total Total
f€ e
Marketvalue atbeginningofyear 5,351 1,006,441 1,011,792 1,121,732
Add:additionstoinvestments during theyear 109,961 109,961 67,664
Less: investment disposals at carrying value (148,887) (148,887) (73,412)
Add/(deduct):movement duetochanges inlistedinv'ts 25,103 25,103 3,341
Add/(deduct): transfersin/(out)intheyear (29,022) (29,022) (e,435)
Add/(deduct):net gain/(loss)onrevaluation 45,453 45,453 (e8,0e8)
Marketvalueat end of year 1,432 1,012,969 1,014,400 1,011,792

Historic cost analysisof investmentsheldattheyearend
Listedinvestments 797,067 797,497
Cashheld forreinvestment 1,432 5,351
798,499802,848
Fixed asset investments: valuation analysis Fairvalue Fairvalue
at vearendat vear end
2023
2022
fg
Cashor cash equivalents 1,431 5,351
Listedinvestments 1,012,968 1,006,441
Total 1,014,399 1,011,792

Allinvestments held bythecharityarerevaluedto theirmarket value(fa
investments areheld atcost lessimpairment.
irvalue)ateachyear end.No
Fixed asset investments: material holdings Market Shareof
valueI total
ot
TO
Holdinos>5o/oof totallisted investmentsat31December2023
Murraylnternational Trust Plc 59,340 5.86%
SecuritiesTrust ofScotlandPlc 57,288 5.66%
116,62811.52%
Current assets: debtors 2023
2022
Amounts fallingduewithinoneyear
Otherdebtors:-Rathbone incomeaccount 340 363
340 363
Current assets: cash at bank and inhand 2023
2022
f
HSBCcommunity account 40,913 45,098
Lloydscurrent account 7,626 2,928
48,53948,026

Greditorsandaccruals Amountsfallinodue Amountsfallinqdue
withinonevear
2023
2022
afteronevear
2023
2022
t€ €€
Othercreditors:-lndependentexaminer'sfee 1,200 2,196
Rollits'fees 3,700 4,248
Investment manager's fees 2,282 2,277
Accruals anddeferredincome 5 5
Total 7,187 9,726

Funds of the charity 2023
2022
Unrestricted funds
Revaluation reserve 215,901 208,944
Otherundesignated funds 840,1 90 842,511
llotalfreefunds 1,056,0911,051,455


Noneofthetrusteeshave beenpaid anyremunerationorreceiveda
employmentwith the charity orarelatedentity.
nyotherbenefitsfr oman
Trustees'expenses 2023
c
2022
I
Type of expenses
Travel 56 66
Subsistence 229 232
Accommodation 273 232
558 530
Number oftrusteesreimbursedorhadexpensespaidbythe charity 3 3

Transactionswithrelatedparties
2023 2022
NameoftrusteeRelationshipDescriptionof
orrelatedoartvtocharitythe transactions
Balance at
Amountvear end
cf
Balanceat
Amountvearend
e€
Rollits LLP
SeebelowRollits services
7,915 3,700 9,108
4,248
7,915 3,700 9,108
v: