THE HARTLEY CHARITABLE TRUST
REPORTS & FINANCIAL STATEMENTS
IS MARCH 2024
RAWSE, VARLEY & CO
Chartered Accountants
Bradford

THE HARTLEY CHARITABLE TRUST
CONTENTS
Page
Legal & Administrativc Infonnation
Trustces, Annual Report
Independent Examinerfs Report to the Trustees
Accounting Policies
ststement of Financial Activiti¢s
Balance Shcet
Notes to the Financial Statcments
8-10

THE HARTLEY CHARITABLE TRUST
LEGAL & ADMINISTIL4TIVE INFORMATION
Charity Name:
The Hartlcy Charitable Trust
Registered Charkty Number:
800968
Principal Address:
6 Throstle Nest Drive
Harrogate
HG2 9PB
Trustees:
Charles Richard Hartley Esq (Chaimian of Trustees)
Mrs Jane Hartley
Mrs Peta Elizabeth Hillard Hyland
Date of Charity Trust Deed:
31 July 1988
Bankers:
SG Kleinwort Hambros Bank Ltd
8 Harewood Yard
Harewood
Leeds
LS17 9LF
Stockbrokers:
Brewin Dolphin Ltd
10 Wellington Place
Leeds
LSI 4AN

THE HARTLEY CHARITABLE TRUST
TRUSTEES, ANNUAL REPORT
For the year ended 15 March 2024
Th¢ Trustees pr¢sent their Annual Report and the unaudited Financial Statements of the Charitable Trust for the
year ended 151b March 2024.
Constitution
The Trust was established by a Charitable Trnst Deed dated 31" July 1988 and is administered by its Trustees.
The current Trnstees, all of whom served throughout the year, are shown on page I together with other
administrative infonnation. In accordance with the Charitable Trust Deed, the power of appointing or removing
a Trnstee lies with a majority for the time being of the Trustees.
The Hartley Clwitable Trust is a registered charity> number 800968.
Charitable objectives and public benefit
Under the provisions of the Charitable Trust Deed, the Trustees are directed that the income and capital of ihe
Trust are to be applied to make donations for such charitable purposes or to such charitable institutions as the
Trustees in their absolute discretion may think fit. The Trustees confimi that in carying out such directions they
give due consideration to the Charity Commission's published guidance on the Public Benefit rcquirement under
the Charities Act 2011,
Review of activities
The Statement of Financial Activities for the year is detailed on page 6 of the fmancial statements.
The deficit of income over expenditure for the year of £13,411 has increased by £1,189 in comparison with the
prcvious year, with the investment income incrcasing by £6,043 which allowed the Trustees to increase the
grants to charitable institutions by £7,200, whilst there was a small increase in administration expenses of £32.
The Trustees exercised their power of investment to continue the restructuring of their investment portfolio with
the disposal of investments having an opening book value of £434,913 and a gain on disposal amounting to
£10,813. The proceeds realised on sale of £445,726 were applied in the purchas¢ of investments at a book cost
of £434,288.
Plans for the future and reserves policy
The Trustecs intend to continue to make grants to CE￿itable institutiotL8 at a sustainable level and have a policy
of maintaining reserves at a level sufficient for the purpose.
Statement of Trustees, responsibilities
Th¢ Trustees are r¢sponsible for preparing the Trustees, Report and the fmancial statements in accordance with
the Charitable Trust Deed, the Charities Act 2011 and the Charities SORP (FRS 102).
The financial statcments have been prq)ared on the accnlals basis and where the accruals basis is used, the law
applicable to charities in England & Wales requires Trustees to prepare financial statements for each financial
year which give a true and fair view of the statc of affairs of the charity and of its income and expenditure for
that year. In preparing such financial statements, the Trustees are required to:
select suitable accounting policies & apply them consistentky;
observe the methods and principles in the Charities SORP (FRS 102).

THE HARTLEY CHARITABLE TRUST
TRUSTEES, ANNUAL REPORT
For the year ended 15 March 2024
Statement of Trustees, responsibilities {Continued)
make judgements & estimates that are reasonable & prudent. and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that
the charity will continue in operation.
The Trustees are responsible for keeping proper accounting records which disclose with reasonable accuracy at
any time the financial position of the charity and to enable them to ensure that the financial statements comply
with the CharAties Act 201 I, the Charities SORP (FRS 102) and the provisions of th¢ Trust Deed. They are also
responsible for safcguarding the assets of the charity and hence for taking reasonable steps for the prevention
& detection of fraud & other irregularities.
The Trustees, Annual Report was approved by the Trustees and signed on their behalf by
C R EL4RTLEY ESQ (Chairnian of Trnstees)
15 January 2025

THE HARTLEY CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
to the Trustees of The Hartley Charitable Trust
I report on the fmancial statements of The Hartley Charitable Trust for the year cnded 15 March 2024 which
comprise the Statement of Financial Activities, the Balance Sheet and the related notes on pag¢s 8 to 10.
Respective responsibilities of the Trustees and the Examiner
The Charity's Trustees are responsible for the preparation of the Financial Statements in accordance with the
Charities Act 2011 ('tthe Act"). The Charity's Trnst¢es consider that an audit is not required for this year under
Section 144(2) of the Act and that an independent examination is needed.
It is my responsibility to,.
examine the financial statements under Section 145 of the Act.
follow the procedures laid down in the applicable Directions given by the Charity Con)mission under
Section 145{5)(b) of the Act. and
state whether particular matters have come to my attention.
Basis of Independent Examiner's Statement
My examination was carried out in accordance witli general directions given by the Charities Commission. An
examination includes a review of the accounting records kept by the charity and a comparison of the accounts
presented with those records. It also includes consideration of any unusual items or disclosures in the financial
statements and seeking explanations from the Trustees concerning any such matterg. The procedures undertaken
do not provide all the evidence that would be required in an audit and consequently no opinion is given as to
whether the financial statements present a 'true and fair view, and the report is limited to those matters set out
in the statement below.
Independent Examiner's Statement
In connection with my examination, no Matt￿ has come to my attention to indicate that:
accounting records have not been kept in accordance with Section 130 of the Act.
the financial statements do not accord with those rccords.
the financial statements fail to comply with the Charities SORP (FRS 102).
in my opinion the matter should be drawn to the attention of the reader to gain a proper underslanding
of the financial statements.
J. M. RAWSE F.C.A.
Rawse, Varley & Co
Chartered Accountants
Lloyds Bank Chambers
Hustlergate
Bradford BDI IUQ
15, January 2025

THE HARTLEY CHARITABLE TRUST
ACCOUNTING POLlCtES
The Trustees have adopted the following principal accounting wlicies which forni an integral part of the
financial statements,.
Basis of preparation
The fmancial statements have been prepared under the historical cost convention, as modified by the revaluation
of invcstmcnts at market value at the balance sheet date.
The financial statements have been prepared in accordancc with the provisions of Statement of Recommended
Practicc: Accounting and Reporting by Charities prq)aring their accounts in accordance with the Financial
Rcporting Standard applicable in the UK and the Republic of Ireland {FRS 102) (second edition- October 2019)
("Charities SORP (FRS 102)") and with Financial Reporting Standard 102 "The Financial Reporting Standard
applicable in the UK and Republic of Ireland" (FRS 102).
The Charity constitutes a public benefit entity as defined by FRS 102.
Fund accounting
Unrestricted fLmds are available for use at the discretion of the Trustees in furtherance of the general objectives
of the Charity.
lllcome recognition
All income, including investment income, is included in the statement of fll]ancial activities when the charity is
entitled to the income, the receipt of the income is considered probable and the amount can be quantified with
reasonable accuracy.
For legacies, entitlement is taken as the earlier of the date on which the estate is finalised or when a distribution
is received from the estate.
Expenditure
Expenditure is rccogniscd by the charity on the accruals basis inclusive of any VAT which cannot be recovered
or when there is a legal and constructive obligatioll to a third party and the amount of the liability can be
measured reliably. Charitable expenditure represents costs incurred in the d¢livery of charitable activities.
Fixed asset investments
Investments are stated at fair value. In the case of investments traded on a recognised stock exchange, fair value
is deternlined by reference to quoted bid prices.
Changes in the valuation of investments are reflect¢d in the movement in funds in the statement of financial
activities.

THE HARTLEY CHARITABLE TRUST
STATEMENT OF FJNANCIAL ACTIvrrIES
Year ended 15 March 2024
Unrestricted funds
Income
General
fund
fund
Total
2024
Total
2023
Note
IDcome:
Investment income
62,360
62,360
56,317
Transfer-
Reinvestment of Unit Trust accumulations
(688)
688
61,672
688
62,360
56,317
Expendlture:
Charithble expendilure..
Grants to institutions
(57,300)
(57,300) (50,100)
Support costs..
Administration expcnses
(3,120)
(15,351)
(18,471)
(18,439)
Total expenditure
(60,420)
(15,351)
(75,771)
(68,539)
Income less expenditure
1,252
(14,663)
{13,411)
(12,222)
Other recognised gains and losses
Realised gains on investment asset sales
Unrealised gains/(losses) on investment assets
10,813
169,247
10,813
169,247
10,170
(57,858)
Net moven)ent in fund
165 397
166 649
59910)
Funds brought fonvard at 16 March 2023
41
Funds carried forward al 15 March 2024
498
2 495 419
All the components of net movement in funds relate to continuing activities.
The notes on pages 8 to l O fonn part of these financial statements.

THE ￿￿RTLEy CHARITABLE TRUST
BALAF4CE SHEET
15 March 2024
Note
2024
2023
Fixed assets
Investhients
2,475,283
2,306,661
Current assets
Cash at bank
49,754
48,607
Current liabilities
Creditors falling due within one year
(6,120)
(3,000)
Net current assets
43,634
45,607
Total assets less current liabilities
2518917
Represented by
Unrestricted funds:
General fund
Income fund
2,495,419
23,498
2,330,022
22,246
al statements on pages 5 to 10 were approved by the Trustees on 15th January 2025 and signed by
YESQ
MRS J HARTLEY
14crh£
MRS PE H HYLAND
Trustees
The notes on pages 8 to l O forni part of these financial statements.

THE HARTLEY CHARITABLE TRUST
NOTES TO THE FINANCIAt, STATEMENTS
Year ended 15 March 2024
2024
2023
Investment income
Dividends received from Stocks & Shares of U.K. Companies
Distributions received from Unit Trust Holdings
Dividends received from Overseas Securities
Interest received from British Government Securities
29,386
15,625
14,507
2,533
36,090
9,403
9,697
914
62,051
56,104
Interest received on deposits with:
Brewin Dolphin Ltd
309
213
Total investment income
Grants to charitable institutions
Dementia Fonvard- Alzheimer's Society
Harrogate Homeless Project Limited
Th¢ Carer's Resource
Senior Volunteer Network
Samaritans of Ha￿Ogate
30,600
10,800
8,400
7,500
30,600
10,800
8,400
300

THE HARTLEY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
Year ended 15 March 2024
2024
2023
Administration expenses
Independent examiner's remuneration:
Examination fee
Other accountancy fees
360
2,790
360
2,640
3,120
3,000
Portfolio management fees
15,351
15,439
Total administration expenses
Transactions with trustees and other related parties
No remuneration or other benefits w¢re paid to the Trustees and no Trustees, expenses were incurred
in either year.
Fixed asset investments
Quoted investments:
Market value at 16 March 2023
2.306,661
2,373,406
Less..
Disposals at opening book value (Proceeds £445,726, Gain £10,813)
(434,913) (1,243,089)
1,871,748
1,130,317
Add:
Acquisitions at cost
Net gainl(loss) on revaluation at 15 March 2024
434,288
169,247
1,234,202
(57,858)
Market value at 15 March 2024
2 475 283
2 306 661
Historica] cost at 15 March 2024

10
THE HARTLEY CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
Year ended 15 March 2024
2024
2023
Creditors
Amounts falling due within one year:
Accruals
AnaIysis of net assets between funds
Unrestricted funds
Income
General
Total
funds
Fund balances at 15 March 2024
are rcprcscntcd by:
Investments
Current assets
Current liabilities
2,475,283 2,475,283
20,136
49,754
(6,120)
29,618
(6,120}
Total net assets
2495 419 21
Unrealised gains included above:
On investment assets
495 513
495 513
Reconciliation of movement in unrealiscd gains
on investment assets:
Unr¢alised gains at 15 March 2023
In respect of disposals in the year
386,792
{60.526)
386,792
(60.526)
326,266
326,266
Net gain arising Oll revaluation in year
169,247
169,247
Unrealised gains at 15 March 2024
49.5 513