| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| FOR |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| REGISTERED COMPANY NUMBER: |
| REGISTERED CHARITY NUMBER: |
| REPORT OF THE TRUSTEES AND |
| UNAUDITED FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| FOR |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| CONTENTS OF THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| Page |
| Reference and Administrative Details | 1 |
| Report of the Trustees | 2 | to | 3 |
| Independent Examiner's Report | 4 |
| Statement of Financial Activities | 5 |
| Balance Sheet | 6 | to | 7 |
| Notes to the Financial Statements | 8 | to | 12 |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| REFERENCE AND ADMINISTRATIVE DETAILS |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| TRUSTEES |
| REGISTERED OFFICE |
| REGISTERED COMPANY NUMBER |
| REGISTERED CHARITY NUMBER |
| INDEPENDENT EXAMINER | Martin and Company |
| 25 St Thomas Street |
| Winchester |
| Hampshire |
| SO23 9HJ |
| SOLICITORS | Withers LLP |
| 20 Old Bailey |
| London |
| EC4M 7AN |
| THE ROGER SCRUTON LEGACY FOUNDATION UK (REGISTERED NUMBER: 13628938) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| The trustees who are also directors of The Roger Scruton Legacy Foundation UK ("the RSLF UK") for the purposes of the Companies Act 2006, present their report with the financial statements for the year ended 30 September 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 RSLF UK are: |
| a) the advancement of education, in particular the education of the public in philosophy, architecture, art, music, literature, aesthetics, ethics, the history of ideas, political and legal theory, environmental issues, culture, cultural values and in the writings and philosophy of Roger Scruton; and |
| b) the advancement of arts, culture and heritage and in particular the advancement of the arts of music and architecture. |
| The Roger Scruton Legacy Foundation is an international network of institutions and scholars dedicated to furthering the philosophical and cultural achievements of the West championed in Scruton's work and is comprised of two charitable companies, the RSLF UK and The Roger Scruton Legacy Foundation, which is incorporated in the United States. Each charitable company has an independent Board of Directors. |
| Public benefit |
| The trustees have paid due regard to the Charity Commission's guidance on public benefit. The benefits that arise from the activities of the RSLF UK are as described in the objectives and aims above. |
| ACHIEVEMENT AND PERFORMANCE |
| Charitable activities |
| From 1 October 2023 to 30 September 2024, the principal activities of the RSLF UK were as follows: |
| 1) Provided books for reading groups, supporting over 20 groups across Europe, Asia, Africa, the Middle East, and North America. |
| 2) Organized essay competitions for sixth form and undergraduate students in the UK and Europe, with prompts addressing beauty, environmental ethics, and national identity. |
| 3) Supported the translation of three key philosophical works by Roger Scruton into Slovenian and Thai. |
| 4) Provided scholarships to five individuals to attend the Scrutopia Summer School, a week-long residential programme exploring Scruton's philosophy through lectures, cultural activities and discussion. |
| 5) Hosted the Oxford Seminar, a six-day academic programme held in Oxford and attended by 20 undergraduate students from North America and Europe, examining Scruton's contributions to philosophy, aesthetics and culture. |
| 6) Convened A New Path for Beauty: Shaping Tomorrow's Institutions, a three-day international conference on art and philosophy in Cambridge, attended by over 200 students, scholars, artists, patrons and cultural leaders. |
| 7) Supported the Scruton Society in Cambridge and the establishment of a new chapter in London, giving students and young professionals space to engage critically with Scruton's work. |
| THE ROGER SCRUTON LEGACY FOUNDATION UK (REGISTERED NUMBER: 13628938) |
| REPORT OF THE TRUSTEES |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| ACHIEVEMENT AND PERFORMANCE |
| Grant funding |
| In February 2025, the RSLF UK was formally approved for a grant of £272,500 from the Mathias Corvinus Collegium Foundation (MCC) to support four initiatives taking place between July 2024 and June 2025. This followed a previous MCC grant awarded in 2023, which supported similar activities. Three of the funded activities-the Scrutopia Summer School scholarships, the Oxford Seminar, and the Cambridge conference on art and philosophy-were delivered in summer 2024. The final activity, supporting the expansion of Scruton Society chapters and a conference in London, is due for completion in June 2025. The first instalment of £136,250 was received in March 2025. The RSLF UK maintains regular communication with MCC and the trustees welcome the continuation of its support. |
| FINANCIAL REVIEW |
| Financial position |
| As of 30 September 2024, the charity reported a deficit of approximately £99,000. This was due to a timing difference between programme costs incurred during the year and the receipt of the corresponding grant only subsequently. Although the related grant was approved in February 2025 and received in March 2025, it could not be recognised in the 2023-24 financial statements under Charity SORP (FRS 102), as no formal commitment existed at the balance sheet date. The trustees note that the charity remained in contact with MCC throughout the planning and delivery of these programmes. |
| The trustees do not consider the year-end deficit to raise a material uncertainty about the charity's ability to continue as a going concern. They have received confirmation of continued support from MCC, in particular as to the second instalment of the 2025 grant. The trustees are confident in the charity's ability to meet its current commitments and remain committed to maintaining sound financial oversight as activities expand. |
| Reserves policy |
| It is the intention of the trustees to keep sufficient reserves to cover current and future committed expenditure. Grants receivable are the main source of income and are generally paid in arrears of expenditure. To ensure committed expenditure can be fully settled assurances of income are sought from the grant making body. |
| STRUCTURE, GOVERNANCE AND MANAGEMENT |
| Governing document |
| The RSLF UK is a charitable company limited by guarantee, incorporated on 17 September 2021 and registered as a charity on 10 November 2021. The RSLF UK was established under a Memorandum of Association which established its object and powers, and is governed under its Articles of Association. |
| Recruitment and appointment of new trustees |
| The trustees of the RSLF UK are also directors for the purposes of charity law. As set out in the Articles of Association the existing trustees appoint new trustees. |
| Risk management |
| The trustees have a duty to identify and review the risks to which the charity is exposed and to ensure appropriate controls are in place to provide reasonable assurance against fraud and error. |
| Approved by order of the board of trustees on |
| INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| Independent examiner's report to the trustees of The Roger Scruton Legacy Foundation UK ('the Company') |
| I report to the charity trustees on my examination of the accounts of the Company for the year ended 30th September 2024. |
| 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. |
| Will Nixey |
| Martin and Company |
| 25 St Thomas Street |
| Winchester |
| Hampshire |
| SO23 9HJ |
| 24th June 2025 |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| STATEMENT OF FINANCIAL ACTIVITIES |
| (INCORPORATING AN INCOME AND EXPENDITURE ACCOUNT) |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| 2024 | 2023 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| INCOME AND ENDOWMENTS FROM |
| Donations and legacies | 2 |
| EXPENDITURE ON |
| Charitable activities | 3 |
| NET INCOME/(EXPENDITURE) | ( |
) |
| RECONCILIATION OF FUNDS |
| Total funds brought forward |
| TOTAL FUNDS CARRIED FORWARD | ( |
) | 65,807 |
| THE ROGER SCRUTON LEGACY FOUNDATION UK (REGISTERED NUMBER: 13628938) |
| BALANCE SHEET |
| 30TH SEPTEMBER 2024 |
| 2024 | 2023 |
| Unrestricted | Total |
| fund | funds |
| Notes | £ | £ |
| CURRENT ASSETS |
| Debtors | 8 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 9 | ( |
) | ( |
) |
| NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
| NET ASSETS | ( |
) |
| FUNDS | 10 |
| Unrestricted funds: |
| General fund | (98,994 | ) | 65,807 |
| TOTAL FUNDS | ( |
) | 65,807 |
| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2024. |
| The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 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. |
| THE ROGER SCRUTON LEGACY FOUNDATION UK (REGISTERED NUMBER: 13628938) |
| BALANCE SHEET - continued |
| 30TH SEPTEMBER 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 |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| NOTES TO THE FINANCIAL STATEMENTS |
| FOR THE YEAR ENDED 30TH SEPTEMBER 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. |
| The accounts have been prepared on a going concern basis. The deficit in funds has arisen due to grants being received in arrears of expenditure. Income has been received post year end to clear all outstanding debts. Continued support in 2025 has been confirmed by the grants making body, MCC. |
| Income |
| All income is recognised in the Statement of Financial Activities once the charitable company 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 charitable company 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 charitable company 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 charitable company. 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. | DONATIONS AND LEGACIES |
| 2024 | 2023 |
| £ | £ |
| Donations |
| Grants |
| Grants received, included in the above, are as follows: |
| 2024 | 2023 |
| £ | £ |
| Mathias Corvinus Collegium | - | 240,000 |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| 3. | CHARITABLE ACTIVITIES COSTS |
| Direct | Support |
| Costs (see | costs (see |
| note 4) | note 5) | Totals |
| £ | £ | £ |
| Charitable activities | 197,374 | 6,495 | 203,869 |
| 4. | DIRECT COSTS OF CHARITABLE ACTIVITIES |
| 2024 | 2023 |
| £ | £ |
| Lectures, seminars and events | - | 19,346 |
| Oxford programme | 79,556 | 29,729 |
| Cambridge programme | 54,458 | 29,185 |
| Performance of 'Anna' | - | 86,000 |
| Planning and management | 15,166 | 7,500 |
| Travel | 370 | 10,837 |
| Scholarships | 17,500 | 9,900 |
| Books | 5,324 | - |
| Essay and Translation | 25,000 | - |
| 197,374 | 192,497 |
| 5. | SUPPORT COSTS |
| Governance |
| Management | costs | Totals |
| £ | £ | £ |
| Charitable activities | 2,149 | 4,346 | 6,495 |
| Support costs, included in the above, are as follows: |
| Management |
| 2024 | 2023 |
| Charitable | Total |
| activities | activities |
| £ | £ |
| Administration expenses | 40 | 40 |
| Consultancy | 2,000 | - |
| Bank charges | 109 | 75 |
| 2,149 | 115 |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| 5. | SUPPORT COSTS - continued |
| Governance costs |
| 2024 | 2023 |
| Charitable | Total |
| activities | activities |
| £ | £ |
| Accountancy fees | 1,920 | 2,160 |
| Legal fees | 2,426 | 2,400 |
| 4,346 | 4,560 |
| 6. | TRUSTEES' REMUNERATION AND BENEFITS |
| There were no trustees' remuneration or other benefits for the year ended 30th September 2024 nor for the year ended 30th September 2023. |
| Trustees' expenses |
| There were no trustees' expenses paid for the year ended 30th September 2024 nor for the year ended 30th September 2023. |
| 7. | STAFF COSTS |
| There are no employees so consequently no staff costs have been incurred. |
| 8. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Other debtors |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2024 | 2023 |
| £ | £ |
| Accrued expenses |
| 10. | MOVEMENT IN FUNDS |
| Net |
| At | movement | At |
| 1.10.23 | in funds | 30.9.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 65,807 | (164,801 | ) | (98,994 | ) |
| TOTAL FUNDS | (164,801 | ) | (98,994 | ) |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| 10. | MOVEMENT IN FUNDS - continued |
| Net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 39,068 | (203,869 | ) | (164,801 | ) |
| TOTAL FUNDS | ( |
) | (164,801 | ) |
| Comparatives for movement in funds |
| Net |
| At | movement | At |
| 1.10.22 | in funds | 30.9.23 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 18,464 | 47,343 | 65,807 |
| TOTAL FUNDS | 18,464 | 47,343 | 65,807 |
| Comparative net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 244,515 | (197,172 | ) | 47,343 |
| TOTAL FUNDS | 244,515 | (197,172 | ) | 47,343 |
| A current year 12 months and prior year 12 months combined position is as follows: |
| Net |
| At | movement | At |
| 1.10.22 | in funds | 30.9.24 |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 18,464 | (117,458 | ) | (98,994 | ) |
| TOTAL FUNDS | 18,464 | (117,458 | ) | (98,994 | ) |
| THE ROGER SCRUTON LEGACY FOUNDATION UK |
| NOTES TO THE FINANCIAL STATEMENTS - continued |
| FOR THE YEAR ENDED 30TH SEPTEMBER 2024 |
| 10. | MOVEMENT IN FUNDS - continued |
| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |
| Incoming | Resources | Movement |
| resources | expended | in funds |
| £ | £ | £ |
| Unrestricted funds |
| General fund | 283,583 | (401,041 | ) | (117,458 | ) |
| TOTAL FUNDS | 283,583 | (401,041 | ) | (117,458 | ) |
| 11. | RELATED PARTY DISCLOSURES |
| During this financial year £26,824 was paid to Sundey Hill Summer School Ltd, a company in which Lady Scruton (trustee) is a director. Of the total £17,500 covered scholarships for 5 Summer School students, £5,776 the purchase of books and £3,548 for the Philosophy Day. Costs in 2023 amounted to £15,925. |