IRIS Accounts Production v24.3.2.46 Other Company accounts True false Pounds 26.11.23 25.11.24 25.11.24 FY Mrs K E Chaytor-Norris Mrs H M Kippax M Stroyan FRS 102 Unaudited Small companies regime for accounts Full Charities SORP true true true false true false true 0 0 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh038413992023-11-25038413992024-11-25038413992023-11-262024-11-25038413992022-11-25038413992022-11-262023-11-25038413992023-11-2503841399ns0:CharitableCompanyLimitedByGuarantee2023-11-262024-11-2503841399ns15:PoundSterling2023-11-262024-11-2503841399ns0:Trustee12023-11-262024-11-2503841399ns0:Trustee22023-11-262024-11-2503841399ns0:Trustee32023-11-262024-11-2503841399ns11:FRS1022023-11-262024-11-2503841399ns11:AuditExempt-NoAccountantsReport2023-11-262024-11-2503841399ns11:SmallCompaniesRegimeForAccounts2023-11-262024-11-2503841399ns11:FullAccounts2023-11-262024-11-2503841399ns11:CharitiesSORP2023-11-262024-11-2503841399ns16:EnglandWales2023-11-262024-11-2503841399ns11:RegisteredOffice2023-11-262024-11-2503841399ns11:CompanySecretary12023-11-262024-11-2503841399ns0:Activity82023-11-262024-11-2503841399ns0:Activity82022-11-262023-11-2503841399ns10:WithinOneYear2024-11-2503841399ns10:WithinOneYear2023-11-2503841399ns0:TotalUnrestrictedFunds2024-11-250384139922023-11-262024-11-25
REGISTERED COMPANY NUMBER: 03841399 (England and Wales)
REGISTERED CHARITY NUMBER: 1079074











REPORT OF THE TRUSTEES AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 25 NOVEMBER 2024

FOR

CLERVAUX TRUST HOLDINGS

CLERVAUX TRUST HOLDINGS

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 NOVEMBER 2024










Page

Report of the Trustees 1 to 2

Statement of Financial Activities 3

Balance Sheet 4 to 5

Notes to the Financial Statements 6 to 9

CLERVAUX TRUST HOLDINGS (REGISTERED NUMBER: 03841399)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 25 NOVEMBER 2024



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 25 November 2024. 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 charity are to advance the education of the public subject of conservation, protection and restoration of the natural environment and the sustainable and rational use of natural resources with particular reference to the setting up establishing either jointly or with others educational facilities for children and adults with learning difficulties, to include arts and crafts activities, woodland management and residential accommodation, with particular reference being given to the indications and insights of Rudolf Steiner in these areas.

The trustees confirm that they have referred to the Charity Commission's guidance on public benefit when reviewing the charity's aims and objectives.

The charity holds the 99 year head lease of 33 acres of land which includes the Clow Beck Centre.This lease initially from W D Chaytor was granted on 11th September 2001 and is for the peppercorn rent (one loaf of bread). The 33 acres of land including Clow Beck Centre is sub-let to Ruskin Mill Trust Limited for a period of fifty years from 26 November 2015 for a peppercorn rent (one loaf of bread) to be operated for the purposes of delivering therapeutic education and work experience services to young people and adults with special needs to fulfil the objectives of Clervaux Trust Holdings.

FINANCIAL REVIEW
Financial position
The charity did not trade and its administrations costs of £1,515 were met by £2,600 of income from Ruskin Mill Land Trust, as well as bank compensation of £1,195. The charity had a profit of £2,280 with free unrestricted reserves of £3,821.

STRUCTURE, GOVERNANCE AND MANAGEMENT
Governing document
The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006.

All directors have considerable experience both as trustees and in the types of work of the charity, therefore training and induction have not been undertaken at this stage. Trustees retire on the basis of one third of their number annually but are available for re-election. New trustees must be proposed, seconded and elected by a simple majority of trustees present at a properly constituted meeting.

REFERENCE AND ADMINISTRATIVE DETAILS
Registered Company number
03841399 (England and Wales)

Registered Charity number
1079074


CLERVAUX TRUST HOLDINGS (REGISTERED NUMBER: 03841399)

REPORT OF THE TRUSTEES
FOR THE YEAR ENDED 25 NOVEMBER 2024


Registered office
Heritage House
Murton Way
Osbaldwick
York
North Yorkshire
YO19 5UW

Trustees
Mrs K E Chaytor-Norris
Mrs H M Kippax
Mr M Stroyan

Company Secretary
Mrs A J Millett

Approved by order of the board of trustees on 17 January 2025 and signed on its behalf by:





Mrs K E Chaytor-Norris - Trustee

CLERVAUX TRUST HOLDINGS

STATEMENT OF FINANCIAL ACTIVITIES
FOR THE YEAR ENDED 25 NOVEMBER 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
INCOME AND ENDOWMENTS FROM

Other income 2 3,795 2,724

EXPENDITURE ON
Charitable activities 3
Providing educational services 1,515 1,810

NET INCOME 2,280 914


RECONCILIATION OF FUNDS
Total funds brought forward 1,541 627

TOTAL FUNDS CARRIED FORWARD 3,821 1,541

CLERVAUX TRUST HOLDINGS (REGISTERED NUMBER: 03841399)

BALANCE SHEET
25 NOVEMBER 2024

2024 2023
Unrestricted Total
fund funds
Notes £    £   
CURRENT ASSETS
Debtors 7 866 780
Cash at bank 3,885 1,668
4,751 2,448

CREDITORS
Amounts falling due within one year 8 (930 ) (907 )

NET CURRENT ASSETS 3,821 1,541

TOTAL ASSETS LESS CURRENT LIABILITIES 3,821 1,541

NET ASSETS 3,821 1,541
FUNDS 9
Unrestricted funds 3,821 1,541
TOTAL FUNDS 3,821 1,541

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 25 November 2024.


The members have not required the company to obtain an audit of its financial statements for the year ended 25 November 2024 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.


CLERVAUX TRUST HOLDINGS (REGISTERED NUMBER: 03841399)

BALANCE SHEET - continued
25 NOVEMBER 2024

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 17 January 2025 and were signed on its behalf by:





K E Chaytor-Norris - Trustee

CLERVAUX TRUST HOLDINGS

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 25 NOVEMBER 2024


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.

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.

2. OTHER INCOME
2024 2023
£    £   
Rent income 2,600 2,724
Compensation 1,195 -
3,795 2,724


CLERVAUX TRUST HOLDINGS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 NOVEMBER 2024


3. CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 4)
£   
Providing educational services 1,515

4. DIRECT COSTS OF CHARITABLE ACTIVITIES
2024 2023
£    £   
Administrative costs 1,095 1,113
Company secretarial and accountancy 420 697
1,515 1,810

5. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 25 November 2024 nor for the year ended 25 November 2023.


Trustees' expenses

There were no trustees' expenses paid for the year ended 25 November 2024 nor for the year ended 25 November 2023.


6. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted
fund
£   
INCOME AND ENDOWMENTS FROM

Other income 2,724

EXPENDITURE ON
Charitable activities
Providing educational services 1,810

NET INCOME 914


RECONCILIATION OF FUNDS
Total funds brought forward 627

TOTAL FUNDS CARRIED FORWARD 1,541

CLERVAUX TRUST HOLDINGS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 NOVEMBER 2024


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 780 780
VAT 86 -
866 780

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
VAT - 77
Accruals and deferred income 930 830
930 907

9. MOVEMENT IN FUNDS
Net
At movement At
26.11.23 in funds 25.11.24
£    £    £   
Unrestricted funds
General fund 1,541 2,280 3,821

TOTAL FUNDS 1,541 2,280 3,821

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 3,795 (1,515 ) 2,280

TOTAL FUNDS 3,795 (1,515 ) 2,280


CLERVAUX TRUST HOLDINGS

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 25 NOVEMBER 2024


9. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

Net
At movement At
26.11.22 in funds 25.11.23
£    £    £   
Unrestricted funds
General fund 627 914 1,541

TOTAL FUNDS 627 914 1,541

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

Incoming Resources Movement
resources expended in funds
£    £    £   
Unrestricted funds
General fund 2,724 (1,810 ) 914

TOTAL FUNDS 2,724 (1,810 ) 914

10. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 25 November 2024.

11. LEGAL STATUS OF THE CHARITY

Every member of the charity undertakes to contribute such amount as may be required (not exceeding £10) to the charity's assets if it should be wound up while he or she is a member or within one year after he or she ceases to be a member, for payment of the charity's debts and liabilities contracted before he or she ceases to be a member, and of the costs, charges and expenses of winding up, and for the adjustment of the rights of the contributories among themselves.