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2022-07-31-accounts

Charity number: 803272

The Wallace Wilson-Haffenden Memorial Fund

Unaudited

Trustees' report and financial statements

For the year ended 31 July 2022

The Wallace Wilson-Haffenden Memorial Fund

Contents

Page
Reference and administrative details of the Charity, its Trustees and advisers 1
Trustees' report 2 - 4
Independent examiner's report 5
Statement of financial activities 6
Balance sheet 7
Notes to the financial statements 8 - 13

The Wallace Wilson-Haffenden Memorial Fund

Reference and administrative details of the Charity, its Trustees and advisers For the year ended 31 July 2022

Trustees Mr W J Wilson-Haffenden
Mrs M E Wilson-Haffenden
Miss S R Wilson-Haffenden
Mr F J O Wilson-Haffenden
Charity registered
number
803272
Principal office
High Chimney Farmhouse
Stelling Minnis
Canterbury
Kent
CT4 6BA
Independent examiners
Kreston Reeves LLP
Chartered Accountants
37 St Margaret's Street
Canterbury
Kent
CT1 2TU
Bankers
Lloyds Bank plc
49 High Street
Canterbury
Kent
CT1 2SE
Solicitors
Furley Page LLP
39 St Margaret's Street
Canterbury
Kent
CT1 2TU
Stockbrokers
EFG Harris Allday
33 Great Charles Street
Birmingham
B3 3JN

Page 1

The Wallace Wilson-Haffenden Memorial Fund

Trustees' report For the year ended 31 July 2022

The Trustees present their annual report together with the financial statements of the Charity for the 1 August 2021 to 31 July 2022.

Objectives and activities

a. Policies and objectives

The objective of the trust is to assist young persons under the age of 25 who are residents in the Canterbury area by:

In setting objectives and planning for activities, the Trustees have given due consideration to general guidance published by the Charity Commission relating to public benefit, and in particular, the specific guidance to charities for the advancement of education.

The Declaration of Trust requires the trustees to apply the income of the trust (after paying costs of management and administration) in meeting the above objectives. Any surplus income not so required shall be accumulated and added to the capital of the trust fund.

Such accumulations may be applied in a later year as though they had been income of that year.

The trustees also have power to pay part or the whole of the capital for the above mentioned objective.

In furtherance of the above requirements the Committee invite applications from young people who might fall within the above definitions, and consider these on their merits.

Their policy is to assist with educational costs where parents suffer from financial hardship, and to provide financial help at a lower level for young people who are involved in worthwhile activities between school and university, or for young people in apprenticeships, in articles, undergoing youth training and the like.

At present the trustees do not intend to apply more than the net income in meeting the objectives, with the intention of preserving the capital to ensure that the objectives can continue to be met in perpetuity.

There are no restrictions on any part of the fund, which is accordingly an unrestricted fund.

There have been no changes in these policies.

Achievements and performance

a. Review of activities

The committee has continued the operation of the charity on the lines established in previous periods. A total of £19,967 was paid out in grants. Help was provided towards educational fees for 5 young people.

b. Investment policy and performance

The charity's funds are invested in a range of investments with the aim of minimising financial risk whilst at the same time achieving a desired rate of return. Investment performance is reviewed regularly by the Trustees. This has been achieved through investment via professionally managed funds.

Page 2

The Wallace Wilson-Haffenden Memorial Fund

Trustees' report (continued) For the year ended 31 July 2022

Financial review

a. Going concern

After making appropriate enquiries, the Trustees have a reasonable expectation that the Charity has adequate resources to continue in operational existence for the foreseeable future. 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 policies below.

b. Reserves policy

Funds available are sufficient to permit the Trust to cover its present commitments. The current level of reserves are held in order to ensure that the objectives of the charity can be met in perpetuity. The value of the charity’s reserves varies directly with the value of the investment held to fund the charity’s objectives. The balance held as unrestricted funds at 31 July 2022 was £1,538,415 (2021: £1,625,867) which is regarded as free reserves.

c. Investments policy

Investment powers

There are no restrictions, the Declaration of Trust provides the trustees with the widest powers of investing, disposing of and dealing with the Trust Fund which are lawfully capable of being conferred on trustees.

Other

There are no other specific restrictions.

d. Principal funding

The Trust is reliant on its investment income to ensure it can maintain the current level of grants made without need to reduce the level of capital retained by the Trust. The charity does not undertake any fundraising activity.

Structure, governance and management

a. Constitution

The Wallace Wilson-Haffenden Fund was established by Mrs Trudi Wilson-Haffenden by a declaration of Trust dated 22 March 1990, with a registered charity number 803272.

The trust was established by Mrs Trudi Wilson-Haffenden in order to provide a a permanent memorial to the life and work for her late husband Wallace Wilson-Haffenden who died on 10 August 1986.

The initial trust fund was the sum of £300,000 gifted by the settlor.

£250,000 was received as a legacy from the estate of Mrs Trudi Wilson-Haffenden during the year ended 31 July 2019.

The statutory power of appointing new trustees lies in the hands of the existing trustees.

Page 3

The Wallace Wilson-Haffenden Memorial Fund

Trustees' report (continued) For the year ended 31 July 2022

Structure, governance and management (continued)

b. Methods of appointment or election of Trustees

The management of the Charity is the responsibility of the Trustees who are elected and co-opted under the terms of the Trust deed.

Clause 5 of the Declaration of Trust requires the trustees within one year to appoint a Committee of not less than three and not more than six people to be responsible for the day-to-day management of the trust and to receive and distribute the income. No person shall be entitled to act as a member of the Committee until they have signed a declaration of acceptance of office.

c. Financial risk management

The Trustees have assessed the major risks to which the Charity is exposed, in particular those related to the operations and finances of the Charity, and are satisfied that systems and procedures are in place to mitigate exposure to the major risks.

Plans for future periods

The Trustees hope to continue making grants at a similar level to young people in the local area.

Statement of Trustees' responsibilities

The Trustees are responsible for preparing the Trustees' report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial which give a true and fair view of the state of affairs of the Charity and of its incoming resources and application of resources, including its income and expenditure, for that period. In preparing these financial statements, the Trustees are required to:

The Trustees are responsible for keeping adequate accounting records that are sufficient to show and explain the Charity's transactions and disclose with reasonable accuracy at any time the financial position of the Charity and enable them to ensure that the financial statements comply with the Charities Act 2011, the Charity (Accounts and Reports) Regulations 2008 and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the Charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by order of the members of the board of Trustees on 16 February 2023 and signed on their behalf by:

................................................ ................................................ Mr W J Wilson-Haffenden Mrs M E Wilson-Haffenden

Page 4

The Wallace Wilson-Haffenden Memorial Fund

Independent examiner's report For the year ended 31 July 2022

Independent examiner's report to the Trustees of The Wallace Wilson-Haffenden Memorial Fund ('the Charity')

I report to the charity Trustees on my examination of the accounts of the Charity for the year ended 31 July 2022.

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 2015.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me 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 have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

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: M K R Dyer ACA MAAT

Kreston Reeves LLP Chartered Accountants Canterbury

Page 5

The Wallace Wilson-Haffenden Memorial Fund

Statement of financial activities For the year ended 31 July 2022

Note
Income from:
Donations and legacies
3
Investments
4
Total income
Expenditure on:
Charitable activities
5
Total expenditure
Net income before net (losses)/gains on
investments
Net (losses)/gains on investments
Net movement in funds
Reconciliation of funds:
Total funds brought forward
Net movement in funds
Total funds carried forward
Unrestricted
funds
2022
£
1,500
49,900
51,400
29,583
29,583
21,817
(109,269)
(87,452)
1,625,867
(87,452)
1,538,415
Total
funds
2022
£
1,500
49,900
51,400
29,583
29,583
21,817
(109,269)
(87,452)
1,625,867
(87,452)
1,538,415
Total
funds
2021
£
-
45,651
45,651
18,034
18,034
27,617
204,930
232,547
1,393,320
232,547
1,625,867

The Statement of financial activities includes all gains and losses recognised in the year.

The notes on pages 8 to 13 form part of these financial statements.

Page 6

The Wallace Wilson-Haffenden Memorial Fund

Balance sheet As at 31 July 2022

2022
Note
£
Fixed assets
Investments
7
1,406,031
1,406,031
Current assets
Cash at bank and in hand
133,944
108,304
133,944
108,304
Creditors: amounts falling due within one
year
8
(1,560)
(1,500)
Net current assets
132,384
Total assets less current liabilities
1,538,415
Funds
1,538,415
The financial statements were approved and authorised for issue by the Trustees on
on their behalf by:
................................................
Mr W J Wilson-Haffenden
................................................
Mrs M E Wilson-Haffenden
2021
£
1,519,063
1,519,063
106,804
1,625,867
1,625,867
and signe

The financial statements were approved and authorised for issue by the Trustees on and signed on their behalf by:

The notes on pages 8 to 13 form part of these financial statements.

Page 7

The Wallace Wilson-Haffenden Memorial Fund

Notes to the financial statements For the year ended 31 July 2022

1. General information

The Wallace Wilson-Haffenden Memorial Fund is an unincorporated charity based in England and Wales, registration number 803272. The address of the charity is High Chimney Farmhouse, Stelling Minnis, Canterbury, Kent, CT4 6BA.

2. Accounting policies

2.1 Basis of preparation of financial statements

The financial statements have been prepared in accordance with the Charities SORP (FRS 102) - 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) (effective 1 January 2019), the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) and the Charities Act 2011.

The financial statements have been prepared to give a 'true and fair' view and have departed from the Charities (Accounts and Reports) Regulations 2008 only to the extent required to provide a 'true and fair' view. This departure has involved following the Charities SORP (FRS 102) published in October 2019 rather than the Accounting and Reporting by Charities: Statement of Recommended Practice effective from 1 April 2005 which has since been withdrawn.

The Wallace Wilson-Haffenden Memorial Fund meets the definition of a public benefit entity under FRS 102. Assets and liabilities are initially recognised at historical cost or transaction value unless otherwise stated in the relevant accounting policy.

2.2 Going concern

The Trustees have considered the charity's level of reserves and future incoming resources and concluded that these are sufficient to enable the charity to continue its operations for the foreseeable future. Therefore the accounts have been prepared on a going concern basis.

2.3 Income

All income is recognised once the Charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

Income tax recoverable in relation to investment income is recognised at the time the investment income is receivable.

2.4 Expenditure

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably.

Expenditure on charitable activities is incurred on directly undertaking the activities which further the Charity's objectives, as well as any associated support costs.

Grants payable are charged in the year when the offer is made except in those cases where the offer is conditional, such grants being recognised as expenditure when the conditions attaching are fulfilled. Grants offered subject to conditions which have not been met at the year end are noted as a commitment, but not accrued as expenditure.

All expenditure is inclusive of irrecoverable VAT.

Page 8

The Wallace Wilson-Haffenden Memorial Fund

Notes to the financial statements For the year ended 31 July 2022

2. Accounting policies (continued)

2.5 Investments

Fixed asset investments are a form of financial instrument and are initially recognised at their transaction cost and subsequently measured at fair value at the Balance sheet date, unless the value cannot be measured reliably in which case it is measured at cost less impairment. Investment gains and losses, whether realised or unrealised, are combined and presented as ‘Gains/(Losses) on investments’ in the Statement of financial activities.

2.6 Cash at bank and in hand

Cash at bank and in hand includes cash and short-term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the deposit or similar account.

2.7 Liabilities and provisions

Liabilities are recognised when there is an obligation at the Balance sheet date as a result of a past event, it is probable that a transfer of economic benefit will be required in settlement, and the amount of the settlement can be estimated reliably.

Liabilities are recognised at the amount that the Charity anticipates it will pay to settle the debt or the amount it has received as advanced payments for the goods or services it must provide.

2.8 Financial instruments

The Charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.

2.9 Fund accounting

General funds are unrestricted funds which are available for use at the discretion of the Trustees in furtherance of the general objectives of the Charity and which have not been designated for other purposes.

Investment income, gains and losses are allocated to the appropriate fund.

Page 9

The Wallace Wilson-Haffenden Memorial Fund

Notes to the financial statements For the year ended 31 July 2022

3. Income from donations and legacies

Unrestricted
funds
2022
£
Donations
1,500
4.
Investment income
Unrestricted
funds
2022
£
Income from listed investments
49,900
Total 2021
45,651
Total
funds
2022
£
1,500
Total
funds
2022
£
49,900
45,651
Total
funds
2021
£
-
Total
funds
2021
£
45,651

5. Analysis of expenditure on charitable activities

Unrestricted
funds
2022
£
Grants payable
19,967
Accountancy
1,560
Legal fees
862
Investment management fees
7,194
29,583
Total 2021
18,034
Total
2022
£
19,967
1,560
862
7,194
29,583
18,034
Total
2021
£
16,534
1,500
-
-
18,034

Page 10

The Wallace Wilson-Haffenden Memorial Fund

Notes to the financial statements For the year ended 31 July 2022

6. Trustees' remuneration and expenses

During the year, no Trustees received any remuneration or other benefits (2021 - £NIL).

During the year ended 31 July 2022, no Trustee expenses have been incurred (2021 - £NIL).

During the year, no Trustees received reimbursement of expenses (2021 - £NIL).

7. Fixed asset investments

Cost or valuation
At 1 August 2021
Additions
Disposals
Revaluations
At 31 July 2022
Net book value
At 31 July 2022
At 31 July 2021
Listed
investments
£
1,519,063
113,536
(117,299)
(109,269)
1,406,031
1,406,031
1,519,063

The investments are all listed and consist of direct investments in securities and are managed by investment managers. All investments at the year end are held in the UK.

There were no investments (2021: 1) representing more than 5% by value of the portfolio.

8. Creditors: Amounts falling due within one year

2022 2021
£ £
Accruals 1,560 1,500

Page 11

The Wallace Wilson-Haffenden Memorial Fund

Notes to the financial statements For the year ended 31 July 2022

9. Statement of funds

Statement of funds - current year

Balance at 1
August 2021
£
Unrestricted funds
General Funds
1,625,867
Statement of funds - prior year
Balance at
1 August
2020
£
Unrestricted funds
General Funds
1,393,320
Income
£
51,400
Income
£
45,651
Expenditure
£
(29,583)
Expenditure
£
(18,034)
Gains/
(Losses)
£
Balance at
31 July 2022
£
(109,269)
1,538,415
Gains/
(Losses)
£
Balance at
31 July 2021
£
204,930
1,625,867
Gains/
(Losses)
£
Balance at
31 July 2022
£
(109,269)
1,538,415
Gains/
(Losses)
£
Balance at
31 July 2021
£
204,930
1,625,867
Balance at
31 July 2021
£
1,625,867

10. Summary of funds

Summary of funds - current year

Balance at 1
August 2021
£
General funds
1,625,867
Summary of funds - prior year
Balance at
1 August
2020
£
General funds
1,393,320
Income
£
51,400
Income
£
45,651
Expenditure
£
(29,583)
Expenditure
£
(18,034)
Gains/
(Losses)
£
Balance at
31 July 2022
£
(109,269)
1,538,415
Gains/
(Losses)
£
Balance at
31 July 2021
£
204,930
1,625,867
Gains/
(Losses)
£
Balance at
31 July 2022
£
(109,269)
1,538,415
Gains/
(Losses)
£
Balance at
31 July 2021
£
204,930
1,625,867
Balance at
31 July 2021
£
1,625,867

Page 12

The Wallace Wilson-Haffenden Memorial Fund

Notes to the financial statements

For the year ended 31 July 2022

11. Analysis of net assets between funds

Analysis of net assets between funds - current year

Unrestricted
funds
2022
£
Fixed asset investments
1,406,031
Current assets
133,944
Creditors due within one year
(1,560)
Total
1,538,415
Total
funds
2022
£
1,406,031
133,944
(1,560)
1,538,415

Analysis of net assets between funds - prior year

Fixed asset investments
Current assets
Creditors due within one year
Total
Unrestricted
funds
2021
£
1,519,063
108,304
(1,500)
1,625,867
Total
funds
2021
£
1,519,063
108,304
(1,500)
1,625,867

12. Related party transactions

The Charity has not entered into any related party transaction during the year, nor are there any outstanding balances owing between related parties and the Charity at 31 July 2022.

Page 13

The Wallace Wilson-Haffenden Memorial Fund

Schedule 1: Investments for the year ended 31 July 2022

Shareholding
at year end
6,000
ABRDN Private EQ Opps
500
AstraZeneca Ordinary $0.25 shares
31,500
AVI Global Trust Plc
-
Baillie Gifford Strategic Bond Fund B Income units
50,000
Bankers Investment Trust Ordinary 25p shares
-
BHP Billiton Ordinary $0.50 shares
40,000
Civitas Social Housing Plc REIT
19,000
Coventry Building Society
-
Diageo Ordinary 28 101/108p shares
17,200
Dunedin Inc Growth Investment Trust 0.25
18,500
Fidelity European Values Ordinary 2.5p shares
-
GlaxoSmithKline Plc Ordinary 25p shares
4,000
Henderson Smaller COS IT 0.25
29,000
HICL Infrastructure Co
310
iShares Core Corp Bond UCITS
1,150
iShares GBP Index Linked Gilts UCITS
12,200
JP Morgan Asia Growth and Income Plc 25p shares
7,000
JP Morgan Claverhouse Inv 25p shares
47,200
JP Morgan Global Core Assets
41,000
JP Morgan Global Emerging Markets Inc Trust
8,000
Law Debenture Corp Plc
-
Legal & General Ordinary 2.5p shares
13,000
LXI REIT PLC
21,000
Mercantile Investment Trust Plc 0.025
-
Merchants Trust Plc Ord 25p
6,600
Murray Income Trust Plc Ord 25p
4,600
Murray International Trust
21,300
North American Inc TST 0.05
33,514
Octopus Renewables Infra Trust Plc
35,000
Primary Health Properties Ord 12.5p
42,000
Renewables Infrastructure Group Ltd
50,000
Residential Secure Income Plc REIT
-
Royal Dutch Shell B Shares
-
Scottish Investment Trust Plc Ord 25p shares
7,000
Scottish Mortgage Investment Trust Ord 5p
1,507
Severn Trent Ordinary 97 17/19p shares
-
Temple Bar Investment Trust 25p shares
40,000
Triple PT Energy EFF 0.01
-
Troy Income & Growth Trust Ord 25p
-
Unilever Ordinary 3 1/9p shares
-
Whitbread Plc Ord 76 122/153p
21,500
Witan Investment Trust Ord 25p
01/08/2021
Realised Unrealised
31/07/2022
Net
Market
Added
Sold
gain/(loss) gain/(loss)
Market
Cost
income
value
Value
in year
£
£
£
£
£
£
£
£
-
30,321
-
-
(381)
29,940
30,321
636
49,608
-
(10,562)
-
15,174
54,220
3,031
1,261
60,291
-
-
-
(63)
60,228
49,647
1,040
48,804
-
(42,396)
(6,409)
-
-
-
1,386
58,700
-
-
-
(5,900)
52,800
50,522
1,094
-
-
-
-
-
-
-
-
47,360
-
-
-
(14,240)
33,120
37,193
2,220
40,850
-
-
-
(7,458)
33,393
35,971
2,304
-
-
-
-
-
-
-
-
54,352
-
-
-
(3,612)
50,740
46,479
2,219
57,998
-
-
-
(2,960)
55,038
49,993
1,264
-
-
-
-
-
-
-
-
51,120
-
-
-
(14,720)
36,400
49,912
950
49,300
-
-
-
986
50,286
45,032
2,393
51,592
-
(2,560)
-
(7,486)
41,546
47,217
1,002
24,139
-
-
-
(4,370)
19,769
22,967
-
55,876
-
-
-
(11,346)
44,530
50,985
2,233
-
51,575
-
-
(3,135)
48,440
51,575
801
43,141
-
-
-
6,891
50,032
48,245
1,888
58,220
-
-
-
(7,380)
50,840
47,489
2,091
60,480
-
-
-
1,600
62,080
48,417
2,350
-
-
-
-
-
-
-
-
-
19,000
-
-
292
19,292
19,000
195
57,960
-
-
-
(14,910)
43,050
58,406
1,166
-
-
-
-
-
-
-
-
59,796
-
-
-
(2,244)
57,552
25,818
2,277
51,612
-
-
-
5,428
57,040
50,646
2,530
57,510
-
-
-
5,964
63,474
48,774
2,194
36,932
-
-
-
1,341
38,273
34,421
1,696
42,588
12,640
-
-
(3,568)
51,660
43,828
1,651
55,272
-
-
-
2,688
57,960
53,431
2,848
51,750
-
-
-
3,500
55,250
49,117
2,560
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
131,650
-
(39,218)
-
(32,092)
60,340
5,309
267
42,196
-
-
-
2,261
44,457
8,990
1,539
-
-
-
-
-
-
-
-
42,600
-
-
-
(6,800)
35,800
40,295
2,200
-
-
-
-
-
-
-
-
24,906
-
(22,563)
(2,343)
-
-
-
437
-
-
-
-
-
-
-
-
52,460
-
-
-
(3,978)
48,483
30,953
1,213
1,519,063
113,536
(117,299)
(8,751)
(100,518)
1,406,031
1,183,984
49,900

Page 14