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2022-04-05-accounts

Trustees Jim Jermyn
Jonathan
Miller
Sally Petitt
Paul Cook
Kit Strange
David Knott
Secretary Rebecca Slack
Email: info@merlin-trust. org.uk
Charity number 803441
Principal address c/o Head of Horticulture
Cambridge
University
Botanic Garden
1 Brookside
Cambridge
CB2 1JE
Independent examiner Azets Audit Services
Thorpe House
93 Headlands
Kettering
Northamptonshire
United
Kingdom
NN15 6BL
Bankers Lloyds Bank PLC
3 —4 Market Street, Kettering,
Northants,
NN16 OAH
Investment advisors Brewin Dolphin,
Time Central,
Gallowgate,
Newcastle-Upon-Tyne, NE1 4SR

Page
Trustees'
report
1-4
Independent
examiner's
report
Statement
offinancial
activities
Balance sheet
Notes to the financial statements

Unrestricted Unrestricted
funds funds
2022 2021
Notes f F
Income from:
Donations
and legacies
9,236 4,399
Other trading
activities
541 336
Investments 18,312 18,110
Other income 15,273
Total income 28,089 38,118
Ex enditure on:
Raising funds 8,236 7,113
Charitable
activities
Grant making 8,190 6,097
Total charitable expenditure 8,190 6,097
Total resources expended 16,426 13,210
Net gains/(losses) on investments 12 39,915 169,510
Net movement
in
funds 51,578 194,418
Fund balances at 6April 2021 857,379 662,961
Fund balances at 5April 2022 908,957 857,379

2022 2021
Notes F F
Fixed assets
Tangible assets 13 1 1
Investments 14 876,179 804,179
876,180 804,180
Current assets
Debtors 16 1,488 1,541
Cash at bank and in hand 43,649 62,950
45,137 64,491
Creditors: amounts falling due within
one year 17 (12,360) (11,292)
Net current assets 32,777 53,199
Total assets less current liabilities 908,957 857,379
Income funds
Unrestricted funds
Designated funds 18 879,869 803,852
General
unrestricted
funds 29,088 53,527
908,957 857,379
908,957 857,379

Unrestricted Unrestricted
funds funds
2022 2021
Donations and gifts 9,236 4,399
Donations and gifts
Peter Wilson 2,200 1,000
Tim Brotzman 780 2,578
The Heather Society 746 821
The Saxifrage Society 5,500
Other 10
9,236 4,399

Unrestricted Unrestricted
funds funds
2022 2021
Income from royalties 541 336
5 Investments
Unrestricted Unrestricted
funds funds
2022 2021
Income from listed investments 18,306 18,101
Interest receivable 6 9
18,312 18,110

Unrestricted Unrestricted
funds funds
2022 2021
F
Investment management 8,236 7,113
8,236 7,113

Grant Grant
making making
2022 2021
F F
Grant funding ofactivities (see note 9) 2,266
Share ofsupport costs (see note 10) 3,362 3,373
Share ofgovernance costs (see note 10) 2,562 2,724
8,190 6,097
Grant Grant
making making
2022f 2021
F
Grants to individuals (3 grants) 2,266
2,266

Details ofthe 2022 grant awards, including the travel destination, the travel destination, the travel destination, are set out below: set out below:
Caroline Pheasey Tresco Abbey Gardens, Isles of Scilly F426
Tracey Fahey South Devon F590
Aaron
Marshall
The McGregor Saxifrage Study Award F1,250
Support costs
Support Governance 2022 Support Governance 2021
costs costs costs costs
F F F F F
Secretarial
support
3,000 3,000 3,000 3,000
Publicity
and
website
costs 86 187 187
Stationery,
postage,
software,
travel
and
other costs 276 276 186 186
Independent
examiner's
remuneration 2,562 2,562 2,724 2,724
3,362 2,562 5,924 3,373 2,724 6,097
Analysed
between
Charitable
activities
3,362 2,562 5,924 3,373 2,724 6,097

Unrestricted Unrestricted
funds funds
2022 2021
F F
Revaluation of investments 36,871 146,117
Gain/(loss) on sale of investments 3,044 23,393
39,915 169,510

Tangible fixed assets
Computers and similar
equipment
F
Cost
At 6April 2021 1,282
At 5April 2022 1,282
Depreciation
and impairment
At 6April 2021 1,281
At 5April 2022 1,281
Carrying amount
At 5April 2022
At 5April 2021

Fixed ass et investments
Listed Cash in Total
investments portfolio
F
Cost or valuation
At 6April 2021 782,721 21,458 804,179
Additions 67,018 3,618 70,636
Valuation changes 36,871 36,871
Disposals (35,507) (35,507)
At 5April 2022 851,103 25,076 876,179
Carrying amount
At 05April 2022 851,103 25,076 876,179
At 05April 2021 782,721 21,458 804,179

15 Financial instruments 2022 2021
Carrying
amount of
financial assets
Instruments measured at fair value through profit or loss 851,103 782,721
16 Debtors
2022 2021
Amounts falling due within one year: F F
Other debtors 1,488 1,541
17 Creditors: amounts falling due within one year
2022 2021
F
Accruals and deferred income 12,360 11,292
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19 Analysis of net assets between funds
Unrestricted Designated Total Unrestricted Designated Total
funds funds funds funds
2022 2022 2021 2021 2021
Fund balances at 5
April 2022 are
represented
by:
Tangible assets 1 1 1 1
Investments 876,179 876,179 804,179 804,179
Current assets/
(liabilities) 29,087 3,690 32,777 53,526 (327) 53,199
29,088 879,869 908,957 53,527 803,852 857,379