Registej'ed numbei.: 803009 GOWLING WLG (UK) CHARITABLE TRUST Unaudited Financial Statements Year ended 5 Api"il 2024
GOWLING WLG (UK) CHARITABLE TRUST INDEX Legal & Adniinistrative Informatio Repoi't of the Ti'iistees Statement of FinAneial Activities Balance Sliee¢ Notes to the FinAneial Statem¢nls
GOWLING WLG (UK) CIIARITABLE TRUST LEGAL AND ADMINISTRATIVE INFORMATION TRUSTII ES Lee Nuttall Aiidreas Stylianou Felicity Lindsay REGISTERED OFFICE CIO Goivling WLG (UK) LLP Two Snowhill Birmingl)ani B4 6WR REGISTERED Nu1BR 803009 (England & Wales) INDEPENDENT EXAMINER David Hoose Forvis Mazars LLP Two Chamberlain Square Birmingham B3 3AX BANKERS Royal Batik of Scotland 79183 Coltnore Row Birn)ingham B3 2AP SOLICITORS Goivling WLG (UK) LLP Two Snoiyhill Biriiiiiigham B4 6WR
REPORT ofi THE TRUSTEES The trLlStees present their report and the financlal statements for the year ended 5 April 2024. CONSTITUTION AND OBJEcrs tlk Tlie Goivling IVLG (UK) Charitable Trust was CTeated by deed on 27 February 1990. The object 8iid w)licy of the triisl is lo apply the trust fiind and the income thereof for such charitable institutions OT charitable piirposes as ihe Irlislees shall, in Iheir absoliite discretion. determine. ORGANISATION Tlie lrnslees who have served during the year and since the year end are set out oll page l. The day to day management of the cliarity ivas. for the period 10 5 April 2024, Carried on by Gowling WLG (UK) LLP, solicitors, by ivhom all applications for granls are wordinaled and preseilled to Ihe Irustees. Tlie trustees meet al Aiilervals diiring tlie year to Consider applications. GRANT MAKING POLICY Tht triistees hmve no rtxed policy on grant making and siipport a ivide raiige of local and iiational charities. The IrLlStees confinii Ihal they have referred lo Ihe guidance contained in the Charity Coiiuiii5sion's general guidance on piiblic beiiefit Ivhen revleiving the trust's aims and objectives and in planning future grant making. However, they do not usually make gi'aiitS to iiidividiials or orgaiiisatioiis wliich are not themselves cliarittes. RESEI Rvlts POLICY Tl)e Iruslees Consider the cash donations made by Gift Aid to be available for spending on charitable purposes. Tlie Iruslees do not consider it appropriate to hold any significant level of incorne r¢sery¢s. INVESTMENT POLICY AND PERFORMANCE Tlie trustees hold iio inveslmenls and do not require a policy. RISK MANAGEMI ENT The Irlislees have reviewed the niajor risks lo which ihe trust is exposed and in particiilar Ihose relating to operations aiid finances and are satisfied that systems are in place to niitigat¢ exw)sure to those risks. ACTIVITY The lyusl aivarded grants tolalling £227.106 during the year {2023- £135.200). At year eiid reserves stood at £97.746 (2023: £160,763), Ivhich includes £71,250 of Gift Aid receivable from HMRC (2023: £106,250). PLANS FOR THI FUTURE Tl)e Triistees plan lo conliniie ihe granl giving activities and maintain the curreiit objectives and grant making policy.
REPORT OF THE TRUSTEI ES RESPONSIBILITIES OF TRUSTEES IN RELATION TO THE FINANCIAL STATEMENTS The laiv applicable lo charities in Englaiid and Wales requires the Iruslee5 to prepare financial stateineiits for each rinaiicial year ivhich give a true and fair vieiv of the slate of the charity's financial aclivilies during the year and of its rinai)cial position at the end of the year. In preparing those financial statements, the trustees are required to: select suitable accounting policies and then apply them consistently. make judgements and estimates ihat are reasonable and prudenl. con]ply wilh applicable accounting staiidards and statements of recommended practice subject to any material departures disclosed and explained in the financial statenients. and prepare the fiiiancial statements on the going concern basis unless it is inappropriate to presume that the cllarity will continue in business. The trustees are responsible for mainlaining proper aOntIng records ivhich disclose with reasonable accuracy at any tiine Ilie financial position of the Irusl and to eiiable them to ensure that tlie financial slatemeiils comply ivitli Ihe CharRties Act 201 l. They are also responsible for safeguarding ihe assets of the charity and hence for taking reasonable steps for the prevention and delection of fraud and other irregularities. BASIS of* PRII PARATION OF THE FINANCIAL STATEMENTS The fiiiancial statements have been prepared in accordance iyith ihe Slalement of Recoinmended Practice: Accouilting and Reportiiig by Charities preparing iheir accounts in accordance with FRS 102: Financial Reporting Standard applicable in the UK and Repiiblic of Ireland and th¢ Charities Act 2011. Approve(I by the trustees on nd signed on theii. behalf Lee Nutta 024 16:OOGMTI Lee Nuttall Andreas Stylianou (Nov 4. 2024 18:33 GMT) Andreas Stylianou Felicity Lindsay (Nov 14. 2024 8:47 GMT) Feli¢ity Lindsay
INDEI PENDEIYT EXAMIIYER'S REPORT TO THE TRUSTEES OF GOIVLING WLG (UK) CHAIUTABLE TRUST l i'eport on the financial statements of Gowling WLG (UK) Charitable Trnst for ihe year ended 5 April 2024, iyhicli are sel oiit on page5 5 to 13. Respective i'esponsibililies of ti'ustees And examiner The charity's trnstees are responsible for the preparation of the financial statements. The charity's lrnslees consider that an aiidit is not required for this year under section 144(2) of the Charities Act 2011 (Ihe 201 l Act) and that an independent exaniiiiation is needed. It is my responsibility lo: examine the financtal stalemenls under section 145 of the 2011 Act; folloiv the procediires laid doivn in Ihe general Directioiis given by the Charity Comn)ission under section 145(5)(b) of the 201 l Act; and state whether particular matters have come to niy atteiitioii. This report, including niy statement, has been prepared for and only for the charity's trustee5 as a body. My ivork has been undertaken so that I mighi slate to the charity's trustees those niatters l ani required to state lo Il)em in An independent exaininer's report and for no other pu4)ose. To the fvllest extent permitted by laiv. I do Iiot accept or assiime responsibility to anyone other than the charity and the charity's Iruslees as a body for my exainiiialion ivork, for tliis report, or for the statemenls I have made. BA515 of independent examiner's report My exaiiiiiiation ivas carried out in accordance ivith the geiierdl Directions given by the Cliarity Comini55ioiI. An exainii)atioii includes a revieiv of tlie accounting records kept by Ilie charity aiid a comparison of tlie fiiiaiicial slalemeiits pi'esenled iviih those records. It also incliides eonsideralioii of any unusual items or disclosures in tlie financial stalenienls, and seekiiig explanation5 frorn yoii as trustees coneerniiig any such ii)atters. The procediires undertaken do not provide all Ilie evidence that Nvould be required in an audit and consequeiitly no opinion is given as lo ivlietlier the fiiiaii¢ial slaleinenls present a 'lrne and fair view, and the repori is limited to those mallers sel out in the slalement beloiv. Independent exan)iner's stAtement In connection iviih my examinalion, Ivhich is complete, no matters have conie to my attention ivhich give me reasoiiable caiise lo believe tlial in any material respect: accounling records were not kepl in respect of Gowliiig WLG (UK) Charitable Trust in accordance with section 130 of Ilie 201 l Act. or the flnancial statements do not accord ivith those records. or the financial slalemenls do not coniply iviih ihe applicable requiremenls concerning the form and content of financial slalemenls set oul in the Cl)arilies (A¢¢oun15 and Reports) Regulations 2008 other tliaii any requireinenl that Ilie financial slalenients give a 'lNe and fair. view ivhich is iiol a matter considered as part of an independent examination. I have iio conceriis aiid have conie across no other Inallers in connection with the exaniinalion to whicli, iii Iiiy opinioii, attention should be drawn in order lo enable a proper understanding of ihe financial stalemenls lo be reached. David Hoose (Nov 14. 2024 18'.53 Gmn David Hoose Forvis Mazars LLP Two Chaniberlain Square Birniingham B3 3AX 1411112024
GOWLING WLG (UK) CIIARITABLE TRUST STATII MLI NT OF FINANCIAL ACTIVITIES (INCORPORATING INCOME A]YD EXPENDITURE ACCOUNT) Year eiicled 5 Api'il 2024 Notes 2024 2023 INCOM Gift aid donations Interest 164,843 1,220 194,224 330 TOTAL INCOME 166,063 194,554 EXPENDITURE Dii'ect ch#ritAble expenditure: Gran15 made Governance 227,106 1,974 135.200 1.878 TOTAL EXPENDITURE 229.080 137,078 NEIT INCOME I(EXPENDITURE) FOR THE YEAR (63,017) 57,476 Balance brought forivard at 6 April 2023 160,763 103,287 BALANCE CARRIED FORIVARD AT S April 2024 97,746 160,763 All activities relate to ¢onlinuing operatlons. The statement of financial activities includes all gains and losses recognised in the year. The notes on pages 7 to 13 forni part of these financial slatements.
GOWLING WLG (UK) CHARITABLE TRUST BALANCE SHEET At 5 Api'il 2024 Notes 2024 2023 CURRENT ASSETS Casli at Royal Baiik of Scotland 28,470 56,391 Tax recoverable under Gift Aid 71,250 106,250 LIABILITIES Airiouiits falliiig due within one year (1,974} {1,878) TOTAL ASSETS LESS CURRENT LIABILITIES 97,746 160,763 FUNDS Unrestricted 97,746 160,763 Approved by the trustee5 on Lee Nulta 024 16..00 GMT) Lee Niittall 7ho Andreas Slylianou (Nov Andi'eRS StyliHIiou 4. 2024 18.'33 GMT) Felicity Lindsay (Nov 14, 2024 rielieity LindsAy '.47 GMT)
GOWLING WLG (UK) CIIARITABLE TRUST NOTES TO THE filNANCIAL STATEMENTS Foi. the yeai. eilded 5 Apj-il 2024 ACCOUNTING POLICIES Pi'epAI'ation of accounts The financial statenienls have been prepared in accordan¢¢ with applicable accountiiig stai)dards, and comply witli the Siatenient of Recoinmended Pracli¢e.- Accounling and reporting by charitie5 preparing their accoiii)Is in accordance iyith FRS 102: Fiiiancial Reporting Standard applicable in the UK and Repiiblic of Irelaiid xnd Ilie Cliarities Act 201 The trust constitutes a public benefit entity as defined by FRS 102. Accoiinting convention The finan¢ial statements are prepared under the historical cost convention iviih ilenis recognised at cost or transaction value unless Othen¥ise stated in the relevant note(s) to these accounts. Income Income is included in the financial stalements on an ac¢Tuals basis, and is gross of any tax recoverable. I xpenditiire Expenditure Is recorded on the accruals basis. The cost of irrecoverable value added tax is in¢luded ivith the expense item to ivhich it relates. Governance costs principally comprise Independent Examiner's fees. Gi'AntS Award¢d These are recorded in the accounts at the time of the payments. FuDds The unrestricted fund represents the whole value of the Fund which ihe Trustees consider is available to theni for general grant making in accordance with the policy agreed by the Trustees. C%sh lloiv exemption A Statement of Cash Floivs has not been produced as the charity is ivithin the small charity thresholds. Going collcei'ii The tnistees are of a vieiv that there aTe sufficient reserves to secure the imniediale future of the Fund for the next 12 to 18 months and. on this ba555. the charity is a going coiicern. Judgemellts estimations The triistees have not made any significant judgements in the process of applying the accounting policie5 and there are no areas of estimation uncertainty that have a significant risk of causing a material adjustment to tlie arrying amounts of assets and liabilitie5. Financial instrumellts The Gharily only has financial assets and financial liabilities of a kind that qualify as basic financial inslruments. Basic financial instriiments are initially rewgnised at transaction value and subsequently measured at their settlemeilt value.
GOWLING WLG (UK) CHARITABLE TRUST NOTES TO THE filNANCIAL STATEMENTS Foj. the yeAI' ended 5 Api'il 2024 INCOME 2024 2023 Gift aid donations Interest Incon)e tax receivable 130,000 1,220 34,843 155,000 330 39,224 166,063 194,554 Casli has been donated in the year of £130,000 and the Trust expecls lo receive Gift Aid declarations for Ilie full amount. GRANTS 2024 2023 Acacia Family Siipport Acorns Children's Hospice Action for Cliildren Action for Kids Charitable Trust Actioii for Stainmering Children Age UK Age UK Birminghain Age UK Loiidon All Saii)Is Comniunily Projects Alzlieinier's Research UK Alzlieiiners Society Amy Wiiieliouse Foundation Anthoiiy Nolaii Arthur Terry Learning Partnership Ashiana Community Project Aston Villa Foundation B:Music Lid Barts Cliarity BCH Charity Bels Briicha Lid Beiiiley Beginnings Beyond the Horizon Charity BID Services Big Issiie Invest Triisl Birmiiighani City Chiirch Bii'niinghani City Mission Birmingham Conimiinity Hosting Nelwork Birminghani Commuiiity Trust Birmingham Disability Resource Centre Biriiiiilgliam LGBT Biri)iingl)nm PHAB Camps Bimiingham Samaritans Blind in Business Tnist Bliss Boccia England Limiled Born Free Fouiidation Boivel Cancer UK Boxes of Basics Breast Cancer Noiy Brilish Heart Foundation Biiild Up Foiindation Cancer Researcli UK 1.000 300 1.000 500 500 1,000 500 250 250 500 500 1,000 300 1.700 1,000 500 500 750 1,373 1,050 500 1,200 750 500 500 500 500 3,500 1.000 750 500 soo 500 500 500 500 500 500 300 500 500 500 ,500 1,500 500 250 500 500 1,000 750 3,025
GOWLING WLG (UI<) CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS Foi. the year elided S April 2024 GRANTS CO]YTINUED Caizero Cliase Africa Clapton Common Boys Club Cleft Coi?In Shakespeai'e Schools Foundalion Coycnlry Independcnt Advice Scryicc Crisis UK Dcmentia UK Denlaid Limitcd Depaul UK Depiford Action Group for the Elderly Diabetes UK Disability Challengers Disasters Emergency Committee Doctors ofihe World UK Dogs for Good Duchennc UK Dlidley Lodge East Cheshire Hospice Educaid Africa Elizabeth Fry Charity Eiitraide (Mutual Aid) Epilepsy Society Fareshare Farleigli Hospice Freedom From Torture Freedom Kit Bags Fuel Bank Foundation Get Set Girls Gingerbread Giving Day Giving Ivorld Great Ormond Street Hospital Children's Charity Groundsivell Arts Habitat for Humanity Great Britain Hailsliain Foodbank Haiids Oil London Happy Days Children5 Charity Hope for Justice Hospice in the Wcald Humimity First UK Independeni Age Ii)sight - Counselling Coaching and Support Services Inspirations Islamic Relief Worldivide Kids N. Aclion Kids Out UK Kids Spacc Kiiigsiyood Tnist Ladywood Community Project LRndaid Charitable Trust Limited Laivcare Limited Laivyers Against Poverty Leonard Chesliire Disability Life 2009 Live Unlimited London Hearts Loiidon Legal Support Trust 500 250 500 500 1,000 500 500 500 500 500 250 500 5,000 500 900 I,Doo 3.625 2.500 1.000 2.500 1,000 1,000 250 600 600 1.000 500 500 2,500 500 500 500 500 250 750 500 I,000 500 350 500 250 500 500 500 500 1,000 soo 1,000 80 500 I,OOD 750 525 500 525 250 500 83 250 500 ,000 333 350 250 2,500 2,500 3.500 500 500 500 1,500 1.500 500 805 605
GOWLING WLG (UK) CHARITABLE TRUST NOTES TO THE FINANCIAL STATEMENTS Foi. tlie yeai. ended S Api'il 2024 GRANTS CONTINUED London Wheelchair Rugby Cliib Loi)don's Air Ambiilance Liiniled Lougliboroiigli Jiinclion Action Group Liiiiiinary Limited Liiiiios Foundation Macmillaii Caiicer Support Maggie's Centres Maggs Day Cenlrc Magic Bi'eakfasl Mi2rtiiieau Gardens menin8ili5 Noiv Menlal Healih Foliiidalioii Meriden Adventure Playground Association Micro Rainboiy Midlands Air Ambtilance Charily MiIid Missing People Molly Olly's Wishes Motor Neurone Disease Association Movember Eiirope Miiliiple Sclerosis Society Miiinmy's Star Narthex Sparkhill Norivood & Bi'ixton Foodbank Limited NSPCC Oasis Cliarilable Trust Orcliid Cancer Appeal Oiir Conimunity Foundation Over the Wall Papyrus Prevention of Young Suicide Parkinsoiis UK Piiik Ribbon Foiiiidatioii Place2Be Prevent Breast Cancer Limited Primrose Hospice Liniited Prisoners, Advice Service Proslate Cancer UK
i'ovidence Roiv Queen Elizabeih Scholarship TtU51 Limilcd Re-Enga8e RefuAid Reflige Re501ve Noiv ReviÉalise RespAÉe Holidays Ricliard Hoiise Tr1151 Royal National In51ilule of Blind People Safeline Warwick Sands Saviiig Lives School Ground Sounds SENSE Services for Education Limited Shelter SLFA Fireside Sightsavers Social Squarc (UK) Solicitors Pro Bono Group Sparks of Hope 500 500 500 I,OOD 1,000 1,000 500 970 500 550 500 750 2,511) 500 1,000 500 1,125 500 600 145 1,500 275 500 1,000 500 500 1,000 soo I,o(K 700 500 1.0 1,000 500 1,000 500 250 500 250 2,000 soo 750 500 750 500 1.500 500 2,000 250 500 693 500 500 500 500 656 ,000 84 5,000 1,000 500 1,000 500 1,235 500 1,000 500 500 1,000 500 500 500 ,000 io
GOIVLING WLG (UK) CHAIUTABLE TRusr NOTES TO THE FINANCIAL STATEMENTS rioi. the yeAI' ended 5 Api'il 2024 GRANTS CONTINUED Sport 4 Life UK Si Bartholoineiy C of E Allens Cross St Basils Si Gabriel's Ccnlre Weoley Castle Si mlin-&-the-Fic1dS Charity Si mY'S Abbe),, Quarr St Oswald's Hospice Standing Tall Str¢el Teams Strongbones Children's Charitable Trust Siie Ryder Siiited for Siiccess Siiiibeams London Ltd Siipporl Throiigh Court SWFT Charity Taniivorth Wellbeing and CaDcer Support Centre Target Ovarian Cancer TaslelifeUK Teen Action Teenage Cancer Tnjst Tlianies Hospice The 999 Club and Lady Florence Trust The Access to Jusli¢e Foundation The Air Ambulance Service The BIG Issue Foiindalion The Birminghani Settlement The Blain Tumour Charity The British Red Cross Society Tlie Charlie Waller Triist Tlie Chevras E7ras Nitzrochim Trust The Children's Society The Choir Witli No Name The Coinmunily Hub Tlie Connection al St Martin-in-the-Fields The Cotteridge Church The Engii)eeriiiE Development Trust Tlie Foolprints Family The Get A Head Charitable Trust The Giving Hands Mission The Guide Association Birniingham Tlle Habbit Factory Tlie Haven Wolverhamploii Tlie Hospice Charity Partnership The House on the Corner Community Project The Katherine Low Settlement Limited The KEHS Trust Tlie Lily Mae Foundation Tlie Lullaby Twst Tlie Migraine Trust The Mytoii Hospices The OHMI Trust The People's Orchestra Tlie Prince's Trust The RCJ and Islington Citizens Advice Bureaux The Respite Association The Royal Britisli Legion The Salvation Arniy The Save ihe Cliildren Fund The Soldiers. Sailors. Airnlen and Families Association - Forces Help 500 250 1,000 1,500 250 2,500 1.000 1.000 500 1,500 500 500 350 6,000 500 1,000 250 1.000 500 500 ,000 500 500 500 500 500 750 soo 700 750 250 500 500 500 2,500 1.000 5,292 10,000 250 300 1,000 2,533 5.000 300 1,500 3,500 500 1.000 500 500 1,250 750 1,500 500 1.000 500 2,000 500 500 250 7,000 1,000 2.000 7.000 500 500 500 2,000 500 250 500 250 500 S83 1.000 500 3,500 2,500 1,000 1,000 1.670 1.000
GOWLING WLG (UK) CHARITABLE TRusr NOTES TO THE fiINANCIAL STATEMENTS ri oi. tlie yeAI' ended 5 Api'il 2024 GRAIYTS CONTINUED The Spires Centre The Story of Christmas The Terreilce Higgiiis Trust The Trlissell Tnist The Williklm Wales Meniorial Trust The Woodland Triist The Wortl) Fouildation The ZSV Trust Tiiiy Tim's Children Centre Tiploii Foodbank Tools 4 Teens Trauma Breakiliroiigh Ltd UNICEF Uiiited by Binniilghani 2022 Legacy Charity University Hospital Biriiiiiigliam Charilics University of Bimiingham Uiifftversily of Warwick UPRA WR Mental Health Foundation VersLlS Arilirilis Vintage Traiiis Charitable Trust Voliiiiteering Mallers Wallace & Groiiiil's Children's Foundation Warwickshire Social In¢liision Partnership Warwickshire Yoiing Carers Wellbeiiig of Woiiien Wl)ile Ribboii Canipaign UK Willow Foundation Woiiiaiikiiid Worldwide Woiiiaii's Trust Woodeii Spooii Society Worcestershire Community Foundation Ivoi'kiiig Faiiiilies Yelcv Lev Youth Club Youi)g & Inspired Lin)ited Youth Adiienlure Tiust Youili on the Move {London) Youth Organisalions in Uniforn) Wesi Midlands CIO Youth Spacc .000 1,000 1,000 3,000 500 250 ,250 500 300 250 350 250 500 500 500 250 2,891 500 47,000 3,000 1,000 500 2,500 500 3,000 500 250 500 1,000 ,000 1,500 25 50 500 1,000 1,000 125 500 3,000 250 500 2,000 1,000 1,000 500 2,500 500 500 227,106 135,200 GOVERNANCE 2024 2023 Independent examiner's fees 1,974 1,878 1,974 1,878 None of the trustees received any remuneration or reimbursement of expenses. Gowling WLG (UK) LLP does not charge fees or receive any paymeni for its rnanag¢m¢nt and adminislralion of the charity. 12
GOWLING WLG (UI<) CHARITABLE TRUST NOTCIS TO THE filNANCIAL STATEMENTS rioi. the yeAI' en(le(15 April 2024 LIABILITIES: AMOUNTS FALLING DUE WITHIN ONE YEAR 2024 2023 Independent examiner's fees 1,974 1,878 1,974 1.878 RELATED PARTY TRANSAcfioNS There were no related party trJnsactions during the year (2023: none). srAFF The charity employs no staff (2023: nil). 13