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REGISTERED COMPANY NUMBER: 09785652 (England and Wales)
REGISTERED CHARITY NUMBER: 1167734


















Report of the Trustees and

Unaudited Financial Statements

for the Year Ended 30 September 2023

for

The Deborah Rogers Foundation
(A Company Limited by Guarantee)

The Deborah Rogers Foundation

Contents of the Financial Statements
for the Year Ended 30 September 2023










Page

Reference and Administrative Details 1

Report of the Trustees 2

Independent Examiner's Report 3

Statement of Financial Activities 4

Balance Sheet 5 to 6

Notes to the Financial Statements 7 to 10

The Deborah Rogers Foundation

Reference and Administrative Details
for the Year Ended 30 September 2023



TRUSTEES Lord Berkeley of Knighton
Ms G Coleridge
Ms H T Eastwood
Mr A C Franklin (resigned 28.11.23)
Ms D Irving
Mr M Le Fanu
Mr P Q Straus
Mr R H Cable
Mr S A Page


COMPANY SECRETARY Ms N Bell


REGISTERED OFFICE 20 Powis Mews
London
W11 1JN


REGISTERED COMPANY
NUMBER
09785652 (England and Wales)


REGISTERED CHARITY
NUMBER
1167734


INDEPENDENT EXAMINER DSJ Partners (UK) Limited
2nd Floor
1 Bell Street
London
NW1 5BY

The Deborah Rogers Foundation (Registered number: 09785652)

Report of the Trustees
for the Year Ended 30 September 2023



The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 30 September 2023. The trustees have adopted the provisions of 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).

OBJECTIVES AND ACTIVITIES
Objectives and aims
The objectives of the Foundation are that of advancement of education and training in publishing and literary agency and writing fiction and non-fiction; to support the development of emerging talent by supporting individuals through the awards of grants, internships and mentoring and promoting a love of literature.

The Foundation achieves the objectives by means of two awards. The biennial Writers Award gives £10,000 to an unpublished writer to enable them to complete a first book. The annual DRF David Miller Internship Programme offers an entry level introduction to rights and agenting in publishing for people from groups under-represented in the sector, in partnership with Creative Access, a leading social enterprise specialised in diversity, equality and inclusion. The programme with its educational brief supports paid internships at the current rate of London Living Wage plus expenses.

ACHIEVEMENT AND PERFORMANCE
The trustees are pleased to report that during the year the Foundation received donations of £25,650 (2022: £16,550). DRF David Miller Internship Programme awards of £4,000 (plus expenses) were awarded during the year. The Foundation will continue to follow its core objectives throughout the forthcoming years.

FINANCIAL REVIEW
The Foundation's affairs and activities for the year are presented in the attached financial statements which show an excess of income over expenditure of £13,224 (2022: (£15,975)).The balances of the unrestricted funds were £226,219 (2022: £212,995).

STRUCTURE, GOVERNANCE AND MANAGEMENT
The Deborah Rogers Foundation is a registered charity and is controlled by its governing document, a Memorandum and Articles of Association, and constitutes a company limited by guarantee, as defined by the Companies Act 2006, which does not have a share capital. The directors therefore do not have any financial interest in the company nor are there any significant contracts in which they have a material interest.

INVESTMENT POLICY AND OBJECTIVES
Aside from retaining a prudent amount in reserves each year the trustees have decided to invest in COIF Charities Investment Fund.The trustees will continue to review their investment policies on a regular basis.

RESERVES POLICY
The policy of the trustees is to accumulate any surpluses for the time being so as to provide for any discontinuity in funding for both awards with a reserve of one year’s expenditure on the award of £10,000 and associated costs. The current reserves of £226,219 (2022: £212,995) are substantially above expenditure of £20,247 for the year (2022: £26,520).

Approved by order of the board of trustees on 9 May 2024 and signed on its behalf by:





Ms N Bell - Secretary

Independent Examiner's Report to the Trustees of
The Deborah Rogers Foundation


Independent examiner's report to the trustees of The Deborah Rogers Foundation ('the Company')
I report to the charity trustees on my examination of the accounts of the Company for the year ended 30 September 2023.

Responsibilities and basis of report
As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act').

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement
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:

1. accounting records were not kept in respect of the Company as required by Section 386 of the 2006 Act; or
2. the accounts do not accord with those records; or
3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act 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; or
4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

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.








Bharat-Kumar Dhanani

DSJ Partners (UK) Limited
2nd Floor
1 Bell Street
London
NW1 5BY

9 May 2024

The Deborah Rogers Foundation

Statement of Financial Activities
for the Year Ended 30 September 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM
Donations and legacies 25,738 16,638

EXPENDITURE ON
Charitable activities
Award 10,003 21,104
Governance 10,244 5,416
Total 20,247 26,520

Net gains/(losses) on investments 7,733 (6,093 )

NET INCOME/(EXPENDITURE) 13,224 (15,975 )


RECONCILIATION OF FUNDS
Total funds brought forward 212,995 228,970

TOTAL FUNDS CARRIED FORWARD 226,219 212,995

The Deborah Rogers Foundation (Registered number: 09785652)

Balance Sheet
30 September 2023

2023 2022
Unrestricted Total
fund funds
Notes £    £   
FIXED ASSETS
Investments 4 186,374 178,641

CURRENT ASSETS
Debtors 5 88 88
Cash at bank 39,757 34,266
39,845 34,354

NET CURRENT ASSETS 39,845 34,354

TOTAL ASSETS LESS CURRENT
LIABILITIES

226,219

212,995

NET ASSETS 226,219 212,995
FUNDS 6
Unrestricted funds 226,219 212,995
TOTAL FUNDS 226,219 212,995

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.


The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 in accordance with Section 476 of the Companies Act 2006.


The trustees acknowledge their responsibilities for
(a)ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company.


The Deborah Rogers Foundation (Registered number: 09785652)

Balance Sheet - continued
30 September 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.


The financial statements were approved by the Board of Trustees and authorised for issue on 9 May 2024 and were signed on its behalf by:





Ms G Coleridge - Trustee





Mr P Q Straus - Trustee

The Deborah Rogers Foundation

Notes to the Financial Statements
for the Year Ended 30 September 2023


1. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements of the charitable company, which is a public benefit entity under FRS 102, 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)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income
All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure
Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, 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 is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Taxation
The charity is exempt from corporation tax on its charitable activities.

Fund accounting
Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees.

Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

Investments
Investments held as fixed assets are revalued at market value at the balance sheet date and the gain or loss taken to the Statement of Financial Activities.

2. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 30 September 2023 nor for the year ended 30 September 2022.


Trustees' expenses

There were no trustees' expenses paid for the year ended 30 September 2023 nor for the year ended 30 September 2022.



The Deborah Rogers Foundation

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


3. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM
Donations and legacies 16,638

EXPENDITURE ON
Charitable activities
Award 21,104
Governance 5,416
Total 26,520

Net gains/(losses) on investments (6,093 )

NET INCOME/(EXPENDITURE) (15,975 )


RECONCILIATION OF FUNDS
Total funds brought forward 228,970

TOTAL FUNDS CARRIED FORWARD 212,995

4. FIXED ASSET INVESTMENTS
Unlisted
investments
£   
MARKET VALUE
At 1 October 2022 178,641
Revaluations 7,733
At 30 September 2023 186,374
NET BOOK VALUE
At 30 September 2023 186,374
At 30 September 2022 178,641

There were no investment assets outside the UK.

Cost or valuation at 30 September 2023 is represented by:

Unlisted
investments
£   
Valuation in 2023 186,374


The Deborah Rogers Foundation

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 88 88

6. MOVEMENT IN FUNDS
Net
At movement At
1.10.22 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 212,995 13,224 226,219

TOTAL FUNDS 212,995 13,224 226,219

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 25,738 (20,247 ) 7,733 13,224

TOTAL FUNDS 25,738 (20,247 ) 7,733 13,224


Comparatives for movement in funds

Net
At movement At
1.10.21 in funds 30.9.22
£    £    £   
Unrestricted funds
General fund 228,970 (15,975 ) 212,995

TOTAL FUNDS 228,970 (15,975 ) 212,995

Comparative net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 16,638 (26,520 ) (6,093 ) (15,975 )

TOTAL FUNDS 16,638 (26,520 ) (6,093 ) (15,975 )

The Deborah Rogers Foundation

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023


6. MOVEMENT IN FUNDS - continued

A current year 12 months and prior year 12 months combined position is as follows:

Net
At movement At
1.10.21 in funds 30.9.23
£    £    £   
Unrestricted funds
General fund 228,970 (2,751 ) 226,219

TOTAL FUNDS 228,970 (2,751 ) 226,219

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£    £    £    £   
Unrestricted funds
General fund 42,376 (46,767 ) 1,640 (2,751 )

TOTAL FUNDS 42,376 (46,767 ) 1,640 (2,751 )

7. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 30 September 2023.