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The Leche Trust Financial Statements 31 July 2011 Together with Trustees

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The Leche Trust Financial Statements 31 July 2011 Together with Trustees The Leche Trust Financial statements 31 July 2011 together with Trustees’ and Independent Auditors’ Report Registered number: 225659 Trustees and Officers Trustees Mr Simon Swynfen Jervis FSA (Chairman) Dr. Ian Bristow DPhil FSA ARIBA Lady Greenstock * Mrs Felicity Guinness Mrs Caroline Laing Mr Simon Wethered * Mr Martin Williams FSA *Members of the Students Committee Secretary Louisa Lawson Registered office 84 Cicada Road London SW18 2NZ Charity No: 225659 Telephone: 020 8870 6233 Website: www.lechetrust.org Email: [email protected] 1 The Leche Trust Trustees and Officers (continued) Accountants JS2 Limited One Crown Square Church Street East Woking Surrey GU21 6HR Bankers National Westminster Bank plc 123 – 127 Sheen Road Richmond Surrey TW9 1TJ Investment Managers COIF Charity Funds CCLA Investment Management Limited 2 Fore Street London EC2Y 5AQ Solicitors Speechly Bircham 6 St. Andrew Street London EC4A 3LX Auditors NA Associates LLP Chartered Certified Accountants and Statutory Auditors Woodgate Studios 2 - 8 Games Road Cockfosters Hertfordshire EN4 9HN 2 The Leche Trust Trustees’ Report For the year ended 31 July 2011 Financial Statements The Trustees present their report and financial statements for the year ended 31 July 2011. Trustees' Responsibilities The Trustees are responsible for preparing the Trustees’ Annual Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice applicable to Smaller Entities). The law applicable to charities in England & Wales requires the Trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the Charity and of the incoming resources and application of resources of the charity for that period. In preparing these financial statements, the Trustees are required to: · select suitable accounting policies and then apply them consistently; · observe the methods and principles in the Charities SORP; · make judgements and estimates that are reasonable and prudent; · state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; · prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation. The Trustees are responsible for keeping proper accounting records that 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 1993, 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. The Trustees are responsible for the maintenance and integrity of the Charity and financial information included on the Charity’s website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Structure, Governance and Management The Trust was founded in 1950 and endowed by the late Mr Angus Acworth, CBE. It was registered as a charity on 6 March 1964 and operates under a Deed of Settlement, dated 1 February 1963. Appointment of Trustees On the retirement of a Trustee, the Trustees decide in which area they need to have additional expertise and recruit a Trustee from that field. The new Trustee is identified and appointed by the remaining Trustees. The main areas of expertise are the arts, and particularly music, and the field of conservation, with special interest in historic buildings and churches, together with knowledge of museums. Trustee Training The Trust is a member of the Association of Charitable Foundations which runs courses specifically for Trustees of grant-giving charities. The Trustees are encouraged to attend any of the sessions on offer. Induction and training of Trustees The Chairman of Trustees is responsible for the induction of any new Trustee which involves awareness of a Trustee’s responsibility, the Governing Document, administrative procedures, the history and philosophical approach of the Charity. Under the auspices of the Association of Charitable Foundations, the Trustees are able to attend training sessions on various aspects of grant making. The new Trustees receive an information pack on the Trust and its grant giving policy, together with a copy of the last annual report and accounts. The Trustees also receive the regular communications from Heritage Link which enables them to keep abreast with all developments in the Heritage Field. 3 The Leche Trust Trustees’ Report (continued) For the year ended 31 July 2011 Risk Review In carrying out their risk review the Trustees considered that the respective risks to which the Charity was exposed and the systems established to mitigate those risks were as follows: Financial The risk of the loss of (or drop in) the Charity’s capital or income was mitigated by the Trustees reviewing on a regular basis the investment management of their portfolio of investments. The risk of misapplication of grants was mitigated by insisting on receipts and confirmation (in the case of students) from their university that the grant money had been received and forwarded to the student. In the case of projects of an uncertain nature, no money is forwarded until it is certain that the project is able to proceed according to plan. There have been very few instances of fraudulent applications, but checks have enabled these to be detected. The operation of the Charity’s bank account requires the signature of a Trustee on each movement of funds; the Secretary is only authorised to make transfers between the Charity’s accounts. Personnel The risk of the Secretary administering the Charity alone is an acknowledged one. However, access to her computer and the data on it could easily be arranged, and the Trustees would be able to take executive action to keep the work of the Charity functioning. There are good records which could be used to recover from any system crash, and the Chairman keeps a copy of all proceedings of the Charity, as do the Charity’s bankers and accountants. Reputation All applications for grants are sent to the Secretary. Those requests not suitable within the charitable objects and guidelines of the Trust are rejected by her but the list of rejections is given to the Trustees at each meeting and they may query the rejection and ask for the application to be reinstated. Acceptable applications are considered by the Trustees at each meeting and grants are awarded according to favourable consensus so long as funds are available. The Trustees give careful thought on each occasion to whether accepting or declining any particular grant application which may damage the reputation of the Charity. Gift and Hospitality Policy The Trustees agreed that no one associated with the Trust will ever accept a direct financial contribution from any beneficiary and/or professional advisor. They agreed that invitations for entertainment could be accepted if such an event would enhance the knowledge of the organisation. 4 The Leche Trust Trustees’ Report (continued) For the year ended 31 July 2011 Objectives and Activities Objectives: The Trustees aim to distribute the income on the capital each year and plan the amounts of their grants accordingly. The Trustees met on 19th February 2007 to review the guidelines for applicants and agreed to adopt the following wording: In furtherance of and for the purposes of implementing the charitable objects of The Leche Trust as set out in the Settlement dated 1st February 1963, The Leche Trustees have resolved that the following (which are not in order of precedence but which follow the particular wishes of the Settlor) shall be their non-exclusive guidelines for the purposes of determining whether favourable consideration should be given to applicants for financial assistance from the Trust; 1. the promotion of amity and good relations between Britain and third world countries by financing visits to such countries by teachers or other appropriate persons, or providing financial assistance to students from overseas especially those in financial hardship during the last six months of their postgraduate doctorate study in the UK or those engaged in activities consistent with the charitable objects of the Trust; 2. assistance to academic, educational or other organisations concerned with music, drama, dance and the arts; 3. the preservation of buildings and their contents and the repair and conservation of church furniture (including such items as monuments, but excluding structural repairs to the church fabric); preference is to be given to buildings and objects of the Georgian period; 4. assistance to conservation in all its aspects, including in particular museums, and encouraging good practice in conservation by supporting investigative and diagnostic reports; and 5. the support of charitable bodies or organisations associated with the preservation of the nation’s countryside, towns, villages and historic landscapes. As a matter of present policy the Trustees are in general not minded to make grants for or to:- - religious bodies, overseas missions etc., schools or school buildings, social welfare, animals, medicine, expeditions or British students. 5 The Leche Trust Trustees’
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