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2020-12-31-accounts

Hugh Swainson

8.6.2021

Unrestricted Restricted Endowment Total Total
Notes funds funds funds 2020 2019
£ £ £ £ £
INCOMEFROM
Donations 1 - 246,356 246,356 356,010
Charitableactivities
ProvisionofsupportforUCT 2 76,000 - 76,000 76,000
Investments 3 11 8,541 8,552 15,387
TOTALINCOME 76,011 254,897 - 330,908 447,397
EXPENDITUREON
Raisingfunds 4 67,417 - 67,417 87,355
Charitableactivities
ProvisionofsupportforUCT 5 373 372,701 - 373,074 463,398
TOTALEXPENDITURE 67,790 372,701 - 440,491 550,753
NETINCOME/(EXPENDITURE) 8,221 (117,804)
-
(109,583) (103,356)
TRANSFERS
Gainsoninvestments 8 36,323 36,323 112,422
NETMOVEMENTINFUNDS 8,221 (117,804)
36,323
(73,260) 9,066
RECONCILIATIONOFFUNDS
Fundbalancesbroughtforward 88,216 271,427 898,729 1,258,372 1,249,306
FUNDBALANCES
CARRIEDFORWARD
AT31DECEMBER2020 11 96,437 153,623 935,052 1,185,112 1,258,372

Notes 2020 2019
£ £
FIXEDASSETS
Tangibleassets 7 712 1,085
Investments 8 645,694 750,751
646,406 751,836
CURRENTASSETS
Debtors 9 69,930 169,425
Cashatbankandinhand 478,424 346,146
548,354 515,571
LIABILITIES
Creditors:Amountsfallingduewithinoneyear 10 9,648 9,035
NETCURRENTASSETS 538,706 506,536
TOTALASSETSLESSCURRENTLIABILITIESANDNETASSETS 1,185,112 1,258,372
THEFUNDSOFTHECHARITY
Endowmentfunds 11 935,052 898,729
Restrictedincomefunds 11 153,623 271,427
Unrestrictedincomefunds 11 96,337 88,116
TrustFundcapital 11 100 100
TOTALCHARITYFUNDS 12 1,185,112 1,258,372

2020 2019
Note £ £
NETCASHUSEDINOPERATINGACTIVITIES 13 (17,654) (92,870)
CASHFLOWSFROMINVESTINGACTIVITIES
Interestandinvestmentincomereceived 8,552 15,387
Receiptsfromsalesofinvestments 361,380 49,432
Purchasesofinvestments (220,000) (49,432)
Purchaseoftangiblefixedassets - (125)
NETCASHPROVIDEDBYINVESTINGACTIVITIES 149,932 15,262
CHANGEINCASHANDCASHEQUIVALENTS
INTHEYEAR 14 132,278 (77,608)
Cashandcashequivalentsatbeginningofyear 346,146 423,754
CASHANDCASHEQUIVALENTSAT
ENDOFYEAR 478,424 346,146

Unrestricted Unrestricted
RestrictedEndowment

RestrictedEndowment
Total Total
funds
funds
funds 2020 2019
£
£
£ £ £
1. DONATIONS
Donationsfromfoundations,trusts
andcompanies 142,555 142,555 141,495
Donationsfromindividuals:
IncludingGiftAid -
75,041
- 75,041 159,325
Other 28,760 - 28,760 55,190
-
246,356
- 246,356 356,010
In2020,donationstotalling£246,356 (2019: £356,010)werereceivedor pledged,ofwhich £246,35
(2019:£356,010)wererestrictedfunds.
Unrestricted
RestrictedEndowment
Total Total
funds
funds
funds 2020 2019
2. INCOMEGENERATEDBYTHE
PROVISIONOFSUPPORT
FORUCT
Operatinggrantcontributions
receivablefromtheUniversity
ofCapeTown 76,000 76,000 76,000

Unrestricted Restricted Endowment Total Total
funds funds funds 2020 2019
INVESTMENTINCOME
Bankinterestreceivableon
shorttermcashdeposits 11 261
-
272 1,147
Incomefrominvestments listedon
arecognisedstockexchange:
UK - 8,280 - 8,280 14,240
11 8,541 8,552 15,387

Unrestricted Restricted Endowment Total Total
funds funds funds 2020 2019
4. EXPENDITUREONRAISINGFUNDS
Directcosts:
Alumnifunctioncosts - 4,246
AlumniAppeal 2,662 2,662 2,758
Supportandgovernancecosts
(seenote6) 64,755 64,755 80,351
67,417 67,417 87,355
Unrestricted Restricted Endowment Total Total
funds funds funds 2020 2019
£ £ £ £ £
5. COSTSINCURREDINTHE
PROVISIONOFSUPPORT
FORUCT
Directcosts:
Grantsgiveninsupportof
theUniversityofCapeTown 372,701 372,701 463,011
programmes
Supportcosts(seenote6) 373 373 387
373 372,701 373,074 463,398

Costsofgenerating Costsincurred Governance Total Total
voluntaryincome inprovision costs 2020 2019
ofsupportfor
UCT
£ £ £ £ £
6. SUPPORTCOSTS
Consultancyand
administration 39,653 - 39,653 51,013
Traveland
accommodation (878) - (878) 1,691
Communicationsand
stationery 2,350 - 2,350 2,435
Operatingleaserentals:
Landandbuildings
8,100
- 8,100 8,100
Otherofficecosts 5,992 - 5,992 8,112
Auditor'sremuneration:
Auditfees - - 9,538 9,538 9,000
Depreciation—owned
assets 373 - 373 387
55,217 373 9,538 65,128 80,738

TANGIBLEASSETS
Office Furniture
Computers equipment andfittings TOTAL
£ £ £ £
Cost:
1January2020 3,545 1,022 1,770 6,337
Disposals (385) (385)
31December2020 3460 1,022 1,770 5,952
Depreciation:
1January2020 2,720 1,022 1,510 5,252
Disposals (385) - (385)
Chargeforyear 331 42 373
31December2020 2,666 1,022 1,552 5,240
Netbookvalue:
31December2020 494 218 712
31December2019 825 260 1,085
2020 2019
£ £
8. INVESTMENTS
Investmentslistedonarecognisedstockexchange,heldprimarily
toprovideaninvestmentreturn,atmarketvalue:
Marketvalue1January2019 750,751 638,329
Additions 220,000 49,432
Disposalproceeds (361,380) (49,432)
Realised(losses)/gains (18,524) 16,135
Unrealisedgains 54,847 96,287
31December2020 645,694 750,751
Atthebalancesheetdate,themarketvalueoftheportfoliocomprised:
UKinvestments 645,694 750,751
Unittrustfundsandothersimilarsecurities 645,694 750,751
Atthebalancesheetdate,thehistoricalcostoftheinvestmentswas£495,616 (2019:£509,846).
Individualholdingsrepresentingmorethan5%ofthemarketvalue
oftheportfolioatthebalancesheetdateareasfollows:
BlackRock 426,743 750,751
CCLA 109,007
StonehageFleming 109,944
645,694 750,751
2020 2019
£ £
9. DEBTORS
Prepayments 5,029 6,650
Accruedincome 58,500 153,750
Incometaxrecoverable 6,401 9,025
69,930 169,425

2020 2019
£ £
CREDITORS
Amountsfallingduewithinoneyear:
Accruals 9,648 9,035

Transfers
1January Gainson between 31December
2020 IncomeExpenditure investments funds 2020
£ f f £ £ f
Endowmentfunds (heldatBlackRock,Stonehage Fleming, CCLAorincash):
GlaxoChairFund 673,015 -
14,498
- 687,513
LawFacultyFund 155,538 14,885 - 170,423
MibashanFund 21,446 2,007 23,453
OatesFund 39,041 3,670 42,711
AndrewsFund 4,206 439 - 4,645
KaplanAward 5,483 824 6,307
898,729 36,323 935,052
Transfers
1January Gainson between 31December
2019 IncomeExpenditure investments funds 2019
£ £ £
£
£ £
Endowmentfunds (heldatBlackRockorincash):
GlaxoChairFund 590,443 82,572 - 673,015
LawFacultyFund 135,153 20,385 155,538
MibashanFund 18,675 2,771 21,446
OatesFund 33,994 5,047 - 39,041
AndrewsFund 3,638 568 - 4,206
KaplanAward 4,404 -
1,079
5,483
786,307 -
112,422
898,729

Transfers
1 January Gainson between 31December
2020 Income Expenditure investments funds 2020
£ £ £ £ £ £
Restrictedincomefunds:
Undistributedendowment funds income-
GlaxoChairFund 12,702 7,184 11,895 - 7,991
LawFacultyFund 301 902 867 336
MibashanFund 260 128 236 152
OatesFund 470 229 425 - 274
AndrewsFund 41
19
38 - 22
KaplanAward 392 21
393
20
ABALOBI 40,020 3 40,000 - 23
BaxterTheatre - 4,056 3,694 - 362
BursaryFund 80,609 36,545 66,528 (41) 50,585
ChildGuidanceClinic - 1,250 1,000 - 250
COVID-19Emergency - 19,311 15,808 3,503
DistinguishingUCT 50,832 2,165 15,013 - 37,984
FacultyofEBE - 3,125 3,125
FacultyofHealthSciences
-
12,500 12,500
FoodSecurity - 411 411
FutureWaterInitiative 312 - 313 1 -
GraduateSchofBusiness - 43,778 43,772 - 6
JulianBaringSchFund 219 34,975 34,975 - 219
KeswickPrize 1,881 2 - 1,883
Kopano 63 7,125 7,188 - -
LaptopProject - 3,500 - 3,500
LawFacultyFund 364 19,857 14,050 6,171
Libraries - 625 625 -
NMandelaSchool 6,836 253 7,089
OperaSchool 1,856 - 1,875 40 21
PerinatalMentalHealth - 389 389 - - -
ResearchProjects - 45,040 45,040 - - -
ResidencesFund 20 120 120 - - 20
ProfRobertsonFund 2,475 - 2,200 - - 275
RugbyClub 7 75 100 (18)
SchoolsImprovement 70,670 6,974 41,578 - 36,066
SHAWCOFund 782 897 1,303 376
Spiritof68Award 28 1,025 1,000 - - 53
StudentDebtFund - 2,413 2,400 - - 13
Interestdistributed 287 - 287 - - -
271,427 254,897 372,701 153,623

Restrictedincomefunds(Continued): Restrictedincomefunds(Continued): Restrictedincomefunds(Continued): Restrictedincomefunds(Continued):
Transfers
1 January Gainson between 31December
2019 Income Expenditure investments funds 2019
£ £ £ £ £ £
Restrictedincomefunds:
Undistributedendowmentfunds income-
GlaxoChairFund 11,832 12,378 11,508 12,702
MibashanFund 232 251
223
260
OatesFund 420 452 402 470
AndrewsFund 37 41
37
41
LawFacultyFund 186 1,761 1,646 301
KaplanAward 263 393 264 392
ABALOBI 50,016 4 10,000 40,020
BursaryFund 101,711 53,601 74,078 (625) 80,609
DistinguishingUCT 2,752 101,125 53,045 50,832
FacultyofEBE - 37 37 -
FacultyofHealthSciences310 - 310 -
FitzpatrickInstitute - 5,002 5,000 2
FutureWaterInitiative - 1,250 938 312
JulianBaringSchFund 204 10,410 10,395 219
KeswickPrize 1,873 8 - 1,881
Kopano - 750 687 63
LawFacultyFund 1,228 14,868 16,357 625 364
MShuttleworthSchshps77,549 28 77,500 77
NMandelaSchool 125 45,156 38,445 6,836
Neurosciences 56 - - - 56
OperaSchool 3,896 648 2,688 1,856
Price/PoselPGSchsps 2,346 10,020 12,250 116
ResidencesFund 30 120 130 20
ProfRobertsonFund 3,469 1,256 2,250 2,475
RugbyClub 13 75 81 - 7
SchoolsImprovement 104,330 9,278 42,938 70,670
ScienceLearningCentre
-
100,036 100,000 36
SHAWCOFund 191 1,293 702 782
Spiritof68Award 3 1,125 1,100 28
363,072 371,366 463,011 271,427

Transfers
1January Gainson between 31December
2020 Income Expenditure investments funds 2020
£ £ £ £ £ £
Unrestrictedincome
funds:
GeneralFund 88,116 76,011
67,790
- - 96,337
TrustFundCapital:
Capital 100 100
TotalFunds 1,258,372 330,908 440,491
36,323
- 1,185,112
Transfers
1January Gainson between31December
2019 Income Expenditure investments funds 2019
£ £ £ £ £ £
Unrestrictedincome
funds:
GeneralFund 99,827 76,031
87,742
- - 88,116
TrustFundCapital:
Capital 100 - 100
TotalFunds 1,249,306 447,397 550,753 112,422 - 1,258,372

ANALYSISOFNETASSETSBETWEENFUNDS
Net
2020 Fixed current
assets assets Total
£ £ £
Endowmentfunds 645,694 289,358 935,052
Restrictedincomefunds 153,623 153,623
Unrestrictedincomefunds 712 95,725 96,437
NETASSETS 646,406 538,706 1,185,112
Net
2019 Fixed current
assets assets Total
£ £ £
Endowmentfunds 750,751 147,978 898,729
Restrictedincomefunds - 271,427 271,427
Unrestrictedincomefunds 1,085 87,131 88,216
NETASSETS 751,836 506,536 1,258,372

2020 2019
£ £
Netmovementinfunds (73,260) 9,066
Depreciationoftangiblefixedassets 373 387
Interestincomeshownininvestingactivities (8,552) (15,387)
Net(gain)/lossoninvestments (36,323) 43,253
Decreaseindebtors 99,495 25,805
Increase/(decrease)increditors 613 (319)
Cashusedinoperatingactivities (17,654) (92,870)

1 January 31December
2020 CashFlows 2020
f f f
Cash 346,146 132,278 478,424
1 January 31December
2019 CashFlows 2019
f f f
Cash 423,754 (77,608) 346,146

At31December2020thecharityhadfutureminim
cancellableoperatingleasesassetoutbelow:
umpaymentsleasepayments undernon
Landand Landand
Buildings Buildings
2020 2019
f f
Fallingduewithinoneyear 6,990 8,100
Fallingduebetweenonetofiveyears 6,990
6,990 15,090