2023-03-31-accounts

Charity nurnbor. 802022 WH & A Hawklns Charitable Trust Unaudited Trustees, report and financlal ststements For the year ended 31 March 2023

WH & A Hawklns Charllable Tntyt Contents Page Reference and admlnlstratlve detslls of thg Charity. its Trustees and advlsgrs Trustges. report Independenl ?xamln¢rfs report SLitement of financlal actlvltles Balance sh88t Notes to the financial stat8rn•nts 9-16

WH & A Hawkins Charliable Trust Reference and administrative details of the Charlty. Its Trnstees and advi￿13 For the year •nd•d 31 March 2023 Truslees M H Vaughan, Trustee R l McGregor, Trustee S J C Ratc1￿e. Trustee D H Berry, Trustee Charlty r•gist8r•d number 802022 Prlnclpal offt¢fj Kreston Reeves LLP 37 St Margaret's Street Canterbury Kent CT1 2TU Accountants Kreston Reeves LLP Chartered Accountants 37 St Margarefs Streal Canterbury Kent CT12TU Bankevs HSBC Bank p 115 Week Street Maidslone Kent ME14 1QW Solicitors Whitehead Moncklon Limited 5 Eclipse Park Sillingbourng Road Maidstone Kent ME14 3EN Page 1

WH & A Hawklns Charllablg Trust Trust8es' report For th• year gndgd 31 March 2023 The Trustees present their annual report together with the financk81 ststements of th& Charity for the year 1 April 2022 10 31 March 2023. Oblocllvos and activities . Poll¢les and obl￿tIveS The Charity was established by Henry Havthins and Annette Hhins to provK18 a source of fijnding for other charitable in5ti1ulions. Under the terms of the deed, Trustees have absolute iscretion to mak& donations to such Charitable organisalions that they see fit The Trustees confirm that they have refe￿ed to Ihe guidance contained in the Charity Commission's general guidance on public benefft when revwling the Charitys aims and objectives and in pL3nning future activities and setting the grant making poly for the hpar. The Charity carries out these objeds by funding chitable and other nowrofft ming ¢xganisations which meet the Trustees, criteria for supwl. In doing so they prin￿palY 5￿p¢￿ charilies workirMJ in the folbJNing fields, although supwt is not restricted to these areas.. - Health and medical researth - Hospices - Support for the UK'S amw forces - The environment - Chiklren and YO￿b9 people The Trustees aim lo favour organisalions thin the kxality of Hartfip near Sfftingboume abng wi(h olhws cperaling lo sup￿% the people of Kent In addrt￿n the Charity makes donations to a numb8r of prominent national charrties. Achievements and performance a. Revlew of adlvlllgs During the year the Charitable Trust made unrestrKl&J grants lo 32 charitss and other not for profit organisalitins with variotjs purposes in line wrth Trustees, obJ"ectNes detsiled above. These were lo both national and Iccal charrties. The Trustees are confident that their gTantrnakn"ng polw of supportin9 a wide range of charitable and other nonrofil making causes whKh seek to me a posrtive contribution lo society. and in particular Ihe county of Kent. is such so a5 to demonstrate c¢mplrance with th8 public benefit Obl￿atIOnS of the charity. No19 3 to the financial statements wovKles detwls of those ￿ganiSati￿9 that the Charity has supported during the year. b. Investment polky and performanc• The Chariws funds are invested in a range of blue chip investments with the aim of minimising financial risk vthilsl at the same time &hiewng a desired Tate ol retum. Investment perfom)ance is remewed regularfy by tho Trustees. This has been ach￿ed through investrwil VKA professionalty managed charity fund5. Page 2

WH & A Hawklns Charltable Trust Trustees. report {conlinuedl For thg year •nded 31 Maich 2023 Flnanclal review a. Going concern The Trustees are awa￿ of the uncertainty fa¢ing the Charitys investments due to the market volatility caused by the war in Ukraine. At this stage, rt is undear how k)ng the conflict will last or the full extent and impact of sanetions on financial markets, hry•veveT. the Trustees are confhlenl that the long-tem) focus of the professionally manaJed charty funds. in which the Chanty's investments are held, will minimise the impact on the Charity. The impad of the COVIt>19 virus has also been assessed by the Truslees so far as reasonabty possible. COVID related reslriclions have now ceased, and the economy is St￿ reluming lo a MO￿ nomal slate. In addition, taking into consi¢Jeralion the UK Governmenfs response and the Charitys level of reserves. the Trustees have a reasonable expectstin that the Charity has adequate resources lo continue in operational existence for the foreseeable lulure. For this reason, they continue to adopt the going concern basis in preparing the financial statements. Further details regarding the adoption of the going Concern basis Can be found in the accounting polties below. b. R•serves policy The Tfuslees broadty aim lo match the levd of donations made to the amount of investment income receNable each year, whilst maintsining the value of investments under their control Such that the Charrty wll be able lo Continue lo make a conslant of donatK)ns each year for the foreseeable future. The Charity's commilled obligations are minimal. and has suff¢ient fvnds to be able to meet these without affectin9 the amoLtnt of charitable donations il is able lo make. The balance held as unrest¥icted funds al 31 March 2023 was £3,210.649 12022". £3.380,039) which is regarded as free reseNes. It is the Trustees, inlentK)n lo reserve a small balance of inwne. partty to offset the possible fall in investment income. and tQ 8nable them lo continue th￿r policy of respondiro lo appeals for significant support whero appropriate, the timing of which is unpredidable. c. Principal fundlng The Charity 15 reliant on its inve5trnent income to ensure it can maintain the current thl of charitable donations made without need to reduce the level of caprtal retained by the Chanty. The Charity does not undertake any fundraising actswty. Structure. governance and managemenl a. Constltullon The Charitys goveming document is the Trust deed dated 29 January 1989 together with subsequent 8mendmenls. b. Methods of appolntrngnt or electlon of Trust•ès The management of Charty is the respon￿bilty of the Trustees who are elected and COwOPted undei the terms of the Trust deed. e. Organlsatlonal structure and declsionwmaking policies The Tnjslees hold meetings three times a year, or more often as necessary. to agree on the donations to be made during the period and to rev*w investment perfom)ance. Decisions are made jointly by all Trustee5. Page 3

WH & A Hawklns Charitsble Trust Trustees. report (contlnuèd) For the year endod 31 Ma￿h 2023 Structure, gov•mance and management {continu•d) d. Financial risk management The Trustees have assessed the m4.or risks to which the Chaty is exposed. li particuLqr those related to the operations and linances of the Charity, and are satisfied lh systems and pr￿edureS are in place to miligate exposur8 lo the major risks. Plans for fuiure perlods The Trustees hcpe to continue making gr￿ts al a similar level to local and national Char￿leS lo aKI ther work. Slalement of Trust8•s' r•sponsibilitiOS The Trustees are ￿pOns￿le for preparing the Trustees. report and the financial statements in accordance with applicable and United King(k¥Tr) Accounting Standards (Unrted Kin￿ GeneraNy Acwle(l Accounting Practice). The law apph'cable to charities in England & Wales requires the Trustees lo prepare financi81 slalements for each fi'nanaal period which give a true and fair wew of the swe of affairs of the Charity and of ts incoming resources and apph'cation of resources. induding its income and eypendilure. for that period. In preparing these financial stalemenls, the Truslees are requed lo-. select Suitable accounth'ng pc4icies aThJ then appty them consislenttr, observe the methods and prinoples of the chariti.es SORP {FRS 102); make judgments and accounting estimates that are reasonable and prudent,. stale whether appluble UK Accounting Standards (FRS 1021 have been follcAwed, subject to ary material departures disclosed atvj explwned in the fina￿al statements" prepare the financial statements on the going concern basis unless it is inapprcfjriate to pre5unE that the Charity will conlinue in business. The Trustee$ are responsible for keeping adequate accounting records that are sufficient lo show and explain the Chartys transactions and disckjse vthh reasonable accuracy at any time the finanual position of the Charity and enablg them lo ensure that the financial stalerrwts compty wth the Charities Act 2011. the Chartly (Accounts and Reports) RegU￿tI￿S 2008 and the provisiorbs of the Trust deed. They are also responsible I safeguarding the assets of the Charity and hence for ￿Ing reasonable steps for Ihfr prevention and detection of fraLKI and other irregularities. by.. DH8erry Page 4

WH & A Hawkins Charitable Trust

Independent examiner's report

For the year ended 31 March 2023

Independent examiner's report to the Trustees of WH & A Hawkins Charitable Trust ('the Charity')

I report to the Charity Trustees on my examination of the accounts of the Charity for the year ended 31 March 2023.

Responsibilities and basis of report

As the Trustees of the Charity you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the 2011 Act').

I report in respect of my examination of the Charity's accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Your attention is drawn to the fact that the Charity has prepared the accounts in accordance with 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) in preference to the Accounting and Reporting by Charities: Statement of Recommended Practice issued on 1 April 2005 which is referred to in the extant regulations but has been withdrawn.

I understand that this has been done in order for the accounts to provide a true and fair view in accordance with the Generally Accepted Accounting Practice effective for reporting periods beginning on or after 1 January 2019.

I have completed my examination. I confirm that no matters, other than those fully detailed below, have come to my attention in connection with the examination giving me reasonable cause to believe that in any material respect:

1. accounting records were not kept in respect of the Charity as required by section 130 of the 2011 Act; or

2. the accounts do not accord with those records; or

3. 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.

I confirm that there are no other matters to which your attention should be drawn to enable a proper understanding of the accounts to be reached.

Disclosure section

During the year Kreston Reeves LLP has provided bookkeeping services to the Charity. As a consequence of the provision of these services your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of the Association of Chartered Certified Accountants, which is one of the listed bodies.

I can confirm that in completing my examination I have applied the requirements of the Financial Reporting Council's Ethical Standard in order to ensure my objectivity and independence.

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WH & A Hawkins Charitable Trust

Independent examiner's report (continued) For the year ended 31 March 2023

Use of my 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. My work has been undertaken so that I might state to the Charity's Trustees those matters I am required to state to them in an Independent examiner's report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the charity and the Charity's Trustees as a body, for my work or for this report.

Signed: Dated: Samantha Rouse FCCA DChA

Kreston Reeves LLP Chartered Accountants

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WH & A Hawklns Charltable Trust Stalement of financial activitie5 For the year ended 31 March 2023 Unrgstricted funds 2023 Total funds 2023 Total funds 2022 Nolg Income frorn: Investments 140.096 140.096 92,295 Total income 140,096 140,096 92.295 Expenditure on: Charitable activities 141.675 141.675 115,315 Total expenditure 141.675 141,675 115.315 Net {lossesVgains on inveslments 1167.811) 1167,811) 250.504 Nel movement in funds 1169.390) 1169,3901 227,484 Reconclllatlon of funds: Total funds brought foThvard Nel movement in funds 3.380,039 1169,3901 3,380.039 {169.3901 3.152,555 227,484 Total lunds carrfed fo￿ard 3.210,649 3.210.649 3,380,039 The Statement of financial activities i￿ludeS all gains and bsses reccgnised in the year. The notes on pages 9 to 16 form part of these finarti￿ ststements. Page 7

WH & A Hawkins Charltable Trust B•l•n¢g shoet As at 31 Ma￿￿ 2023 2023 2022 Not• Flxed ass•ts Investrnenls 3,086.096 3,277,513 3.086.0% 3.277,513 Currenl assets Cash al bank and ￿ hand 126.153 1(6,846 126,153 1￿,846 CreditoT5". arr￿UThts fall'ng due vmthin one 11.600) (4,3201 Net current assets 124.553 102,526 Total nel assets 3.210.649 3.380.039 Charty funds Reslricled funds Unre51ricted funds 3.210.649 3,380,039 Total funds 3.210.649 3.380,039 The fmancial Slal on theif behalf b DH88rry The notes on pages 9 to 16 form part olthese finanual sLgtements. Page 8

WH & A Hawklns Charftable Trusl Not￿ to the flnanclal statements For the year ended 31 March 2023 Accounting policies WH & A Ha*rtins Ch¥itable Trust is an unincorporated chanty cwating in England and Wales. The address of the registered officè is 37 St. Margareys Street. Canterbury. Kent. CT1 2TU. Details of the principal actiwties are included in the Trustees. ReporL 1.1 Basis of preparatlon of flnancial statements The financial slalements have been P￿Pared in ￿cordanCe wrth the Charrties SORP (FRS 1021- Accounting and Reporting by Charities". Statement of Recommended Practice applicable to charities preparing their accounts in accordance wrth the Financial Rewting Standard applicable in the UK anij Republic of Ireland IFRS 102) (effective 1 January 20191. the Financial Reporting Standard applicable in the UK arld Republ￿ of Ireland IFRS 1021 and the Charities Act 2011. The financial statements have been prepared to a Irue and fairf view and have dgparted from the Charities (Accounts and Reports) Regulats"ons 2008 onty lo the extent requi￿ to provide a 'liue and fai¢ view. This departure has invow followng the Charities SORP {FRS 102) published on 16 July 2014 rather than the Atxounting and Reporting by Charities." Statement of Recommended Practice effedive from 1 April 2005 whith has sitKe been withdrawn. WH & A Hawkins charita￿ Trust meets the deffinrtK)n of a public benefft entty under FRS 102. 1.2 Fund accounting General funds are unrestricled ftjnds which are available for use al the discret￿￿ of the Tru5tee5 in rtherance of the general objectives of the Charity and which have not been designated lor other PU￿0$eS. Investment income, gains and bsses are allocated lo appropriate fund. 1.3 Golng concem The Trustees cOn￿der whether the use of 90ing conc8m is appropriate i.e. whether there are any material uncertainknes related to events or conditK)ns that may cast significant doubl on the ability of the Charty lo continue as a going eoncem. The Trustees make this assessment in respect of a period of al least one year from the date ol authorisat￿n for issue of the finanaal slalemenls and have concluded thal Ihe Charty has adequate resources lo continue in operdlional existen￿ for the foreseeable future and there ate no malerial uncertainties about the Charitys abilty to continue as a going concern, thus they continue to adopt the goirKJ concem basis of accounting in preparing the financial slalements. 1.4 IDvestmeThts Fixed asset inveslments are a fomi of financial inslrumertt and are initialty recognised at their transaction value and subsequentty measured at fair value at the balance sheet dale using the dosing quoted market price. Investrnenl gains and h)sses. whether reali$ed or unrealised. are combined and shown in the heading 'net (bssesllgains on in¥eslmenls' in the slatement of financial acliwties. Investment valuations are obtained by Tnjslees from the infom)ation provKled by the investment managers_ The Trustees utilise closing quoted market price information available at the balance sheet dale. Page 9

WH & A Hawkins Charltable Tnot Notgs to the financial statements For th• y•ar •nded 31 March 2023 Accounllng pollcl•s (contlnu￿j 1.5 Income All Income is reeognised once the Chanty has entitlement to the income, il is probable that Ihg in￿rne wdl be recewed and the anx)unl of income receivable can be measuréd reliably. Income tax re¢overabk in relatIc￿ to investsnent income 1$ recognised at th8 lime the nvestment income 15 recewable. 1.6 Interest receivable Interest on funds held deposit is included when receivable and the ￿ount can be measured reliably by the Chanty", this is nomwlty upon not￿￿all)n of the inte￿1 paid or payablo by the instrtution with whom the lunds are deposited. 1.7 Exp•nditur• Expendilure is recognised on¢8 Ihere is a legal or constnthe oblwatKJn to Iransfer econcrfnic benefit lo a third party, il 15 probable that a transfer of e¢c￿9M￿ benefits will be required in settlement and the amount of the oblbgation can be measured ￿lIablY. Expendrture is classTfied by aclwity. The costs of each activty are made up of the total of direct costs and shared costs, Including support costs involved in undertaking aCtI￿ly. Th"recl costs attributable to a single activity are allocated directly to that activity. Sha￿￿ costs wh'ch contnbvte to more than one adiwty and support costs which are not attributab￿ to a single aclNiy are apwrtj.oned befvleen those ath"vilt"e5 on a ba&s consistent wth the use ol resources. Central staff costs are aNcKaled on the basis of time spent, and depreoalion charges kaled on the ofthe assefs use. Expendrture on charitable is i￿1r[ed on directly urKlertaking the &tNilies which ftjrther the Charrty's objtttives. as well 8S a)y asswaled supp(Kt costs. Grants payable are charged in the year when the offer is made excepl in those ca$&$ where the offer is conditional, such granls b•"ng recognised as eXpendrtu￿ when the C(￿dItionS attaching are fulfilled. Grants offered subjecl to conditi'ons which have not been met at the year end are noted as a commrtment but not aeciued as eypendlure. All expenditure is lncbjs1￿ of wrecoverable VAT. 1.8 Cash at bank and in hand Cash at ba￿ and in hand indudes Cash and short4erm hyhly investments wrth a short maturty of three months (x kss the dale of acqthSrtiC￿ or opening of Ihe deposit ￿ similar account. 1.9 Liabilhlès and provlskm Liabilities are reCOgn￿ed when there is an c￿al￿)n * Ihe Balance sheet date as a result of a past event, it 1$ probable that a transfer of economic bel￿frt V•ill be ￿qUired in settlement, and the amount of the settknienl w te estimated rdiably. Liabilibes are recognLsed al the amount that the Charity anticipates it will pay lo sellle the debt or the amount it has rewved as advanced payments for the goods or serv￿$ it must provide. Prowsions are measured at the best estimate of the amounts required lo settle the Obl￿allon. Where the effect of the lime value of money is material. the provisKJn is based on the present value of those amounts, discounted al the prtrtsx discount rate that refiects the risks Specif￿ to the liability. The unwinding of thg discount is recognised in the SL*ement of financial activrties as a finance cost. Page 10

WH & A Hawklns Charitable Trust Noles to ihe financlal statements For the year ended 31 Ma￿h 2023 Accoun￿ng poli¢i•s (continued 1.10 Flnancial Instruments The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basr financial instruments are inrt￿1ty recognised at transaetion value and subsequently measured at their seltlement value with the eXCept￿n of bank loans which are subsequentty measured al anThJrtJ"sed cost U￿n9 the effectNe interest method. Investment income Unvestricted fvnd$ 2023 Total funds 2023 Total fLtnd5 2022 Investment income - l¢sted investments Bank interest receNed 138,572 1.524 138.572 1.524 91,725 570 140,096 140.096 92,295 Page11

WH & A Hawklns Charltsblg Trust Notes to the financlal slat￿￿nIS For the y•ar ended 31 I￿a￿h 2023 Grants payable During the year the Charity made the foilcfiwng signrficant unrestricled grant$: 2023 Blackthom Trust British Hedgehog Presgfvatkjn Soc Cancer Research CXK LirrHled (FOr￿￿rIY Young Kenll DEC (Disaster Emergecy Relief Fund) Oemelza House ler*)r Fifth Trust Haruip Parochial Church Counc Heart of Kent Hospice Kent Associal￿n for the Blind Kent Wildife Trust Kent Surrey Sussex Ambulance MS Trust Newington PCC Pilgrims HO5￿ceS The Princ8'5 Trust Fawbridge RORO Sailing Prctyect The Royal British Legion Royal National Lifeboat Instituti SSAFA Kent We are Beams Wisdom Hospice Young Lives Fountiaion Other grants of £1,000 or less 1.500 4.000 2.500 10,000 5,000 1.500 35.000 B.000 4.000 5.000 2,500 4.000 2,000 2.000 5.000 2,000 3.000 2.500 10.000 4.000 6.400 136.900 Pa9e 12

WH & A Hawklns Charltable Trnst Notès to th• Ilnancial statements For Ihe year •nded 31 March 2023 Governance costs 2023 2022 Accountsncy fees Bank charges 4,800 15 4,775 4.81 S Accountancy fees comprise £1,080 in respect of the independent examination of the financial stslements and £3.S80 in respect of other services provided. Trustees. remuneration and expenses During the year, no Trustees receNed any remuneration or other benefils (2022 - £NILI. During the year ended 31 Ma￿h 2023, no Trustee expenses have been bncurr&J (2022- £NIL). During the year. no Trustees received reimbursement of expenses12022 - £NIL). Fixed asset Investmonts Llsted securities Cost or valuation At 1 April 2022 Additions 3.277,513 33,394 157.0001 {167.811} Disposals Revaluatsons At 31 March 2023 3.086.096 Net book value At 31 March 2023 3.086.096 At 31 March 2022 3,277,513 All the fixed asset investmenls are held in the UK. Page 13

WH & A Hawkins Charitable Trust Notes to the Ilnancial stat•m•nts For the year ended 31 March 2023 Flxed asset Investments l¢ontSnuedl 2023 2022 aterial investments M&G Charifund Accumulation M&G Charrfund Equty M&G Charibond SUTL Cazenove Charity Bond Z Inc(ffie (Prevwsty Bond A Inccffie) SUTL Cazen¢)ve Chanty Equty V￿ue Fund Z Incm IPrev)usly Fund A Income) SUTL Cazenove Charity Mutt￿A$S$t Fund A Income s(TrL Cazenove Charity Reswsible MulthAsset Fund Z InC￿ne (Previou￿Y Responsible MuNsset Fund A Inccmel SUTL Cazenove Charrty Equty Ineome Fund Z Inc(xne (Prewusty Fund A Income) 704.963 6S3.078 299.125 45.872 741.915 695,587 320,880 55.124 672.849 686,304 559,487 524.254 185,955 218.216 3.086,096 3,277,513 Credltors: Amounts falllng due wlthln one year 2023 2022 other creditors Accruals 2.4 1,920 1,600 4,320 Flnandal instruments 2023 2022 Financial assets Financial assets rreasured at f*r vabje thrtsjgh inccthe and expenditure 3.086.096 3.277,513 Financial assets measured at fair value eomprise listed investrnerts. These have been measured al the year end pfice as quoted by the inveslmenl manager. Page 14

WH & A HavAtins Charltable TnvJt Notes to the flnancial statements For the year endgd 31 March 2023 Statement of funds Statement of tunds- curront yoar Balance at 31 Ma￿h 2023 Balance at I Aprfl 2022 Galnsl {Lossos1 Income Expèndituro Unrgstflcted funds Capital fund InCc￿e fund 3.306,350 73.689 1167.8111 3.138,639 72,110 140.096 1141.6751 3.380.039 140,096 1141.6751 1167.8111 3,210.649 Statement of funds- prior year Balance at 31 March 2022 Balance at 1 April 2021 Gainsl {Losses) Income Expenditure Unrestrlcted fundg Capital fund Income fund 3,055.846 96.709 250.504 3.306,350 73,689 92.295 (115,315) 3.152.555 92.295 (115,3151 250.504 3,380,039 10. Summary offunds Summary of funds - current year Balance at 31 March 2023 Balance at 1 Aprll 2022 Galnsl (Losses) Incomg Expgndlture General funds 3.380.039 140.096 1141.675) 1167.8111 3.210.649 Summary of funds - prfor year Balance at 31 March 2022 BabaTr￿ al 1 April 2021 Gainsl (Losses) Income Eypenditure General funds 3.152,555 92,295 {115.3151 250.504 3,380.039 Page 15

WH & A Hawkins Charftable Trust Nolos to the financial statoments For the y•ar ended 31 PAarch 2023 11. Analysls of nel assets between funds Analysls of not assots botween lunds- current yoar Unrestrlcted funds 2023 Total funds 2023 Fixed asset investments Currenl assets Credrtors due within ong ye 3,086, 126,153 (1,600) 3.086.096 126.153 11,6001 Total 3.210,649 3.210,649 Analysls of net assets beiwoen funds - prlor year Unreslrieted funds 2022 Total funds 2022 Fixed assel inveslments Current assets Creditors due within one year 3,277,513 1[￿,846 (4,3201 3,277,513 106,846 14,3201 Total 3.380.039 3.380,039 11 Related party transactions During the year. the WH & A Hwwkins Charit*le Trust had transactions or balances with related parties. 13. Controlling party The Charity is controled by thè Trustees as outlined in the Trust Doed. Page 16