THE C M LOWE CHARITABLE TRUST
General Charitable Purposes. Trust is open to applications. Please submit your application to https://funding.ludlowtrust.com
Objects
THE COMPANY SHALL HOLD MY RESIDUARY ESTATE AS TO BOTH CAPITAL AND INCOME UPON TRUST TO BE KNOWN AS "THE C M LOWE CHARITABLE TRUST" (THE "TRUST FUND") ON THE FOLLOWING TRUSTS AND SUBJECT TO THE FOLLOWING POWERS AND PROVISIONS:-(A) TO APPLY THE INCOME THEREOF FOR THE BENEFIT OF SUCH CHARITIES WHICH BENEFIT THOSE SUFFERING FROM ARTHRITIS ALZHEIMERS DISEASE AND BLINDNESS AS THE COMPANY SHALL IN ITS ABSOLUTE DISCRETION SELECT AND IN SUCH MANNER AND IN SUCH SHARES AS THE COMPANY SHALL IN THEIR ABSOLUTE DISCRETION THINK FIT AND PROVIDED THAT UNTIL THE EXPIRATION OF THE PERIOD OF TWENTY ONE YEARS FROM MY DEATH MY TRUSTEES SHALL HAVE THE POWER TO ACCUMULATE THE WHOLE OR ANY PART OF SUCH INCOME BY INVESTING THE SAME IN ANY INVESTMENTS HEREBY AUTHORISED AND ALL ACCUMULATIONS MADE SHALL FORM AN ACCRETION TO THE CAPITAL OF THE TRUST FUND;(B) NOTWITHSTANDING THE FOREGOING TRUST OF INCOME THE COMPANY SHALL HAVE POWER AT ANY TIME OR TIMES TO PAY TRANSFER OR APPLY THE WHOLE OR ANY PART OF THE CAPITAL OF THE TRUST FUND TO OR FOR THE BENEFIT OF SUCH CHARITY OR CHARITIES AS HEREINBEFORE MENTIONED IN SUCH SHARES AND IN SUCH MANNER AS THE COMPANY SHALL IN ITS ABSOLUTE DISCRETION THINK FIT.
Financial health, per its FY2026 accounts
The accounts state that free reserves were £24,323, with additional bank balances of £13,773 and investments valued at £1,347,748. The trustees pursue a policy of maintaining free reserves to cover future needs, opportunities, contingencies, and risks. The independent examiner confirmed that no material matters came to their attention regarding the accounts.
What the accounts disclose
“The Trustees pursue a policy of maintaining a free reserve available to be spent in the furtherance of the charity’s objectives as well as covering future needs, opportunities, contingencies and risks.”
“Ludlow Trust Company (Southampton) Ltd was paid £6,416 for trust administration fees during the year under review. These fees are authorised under clause 2 of the Trust Will.”
Policies the charity declares
- Bullying and harassment policy and procedures
- Complaints handling
- Complaints policy and procedures
- Conflicting interests
- Financial reserves policy and procedures
- Internal charity financial controls policy and procedures
- Internal risk management policy and procedures
- Investing charity funds policy and procedures
- Investment
- Risk management
- Safeguarding vulnerable beneficiaries
- Serious incident reporting policy and procedures
- Trustee conflicts of interest policy and procedures
- Trustee expenses policy and procedures
Trustees
Income and spending
| Financial year end | Income | Spending |
|---|---|---|
| 25/02/2026 | £75k | £78k |
| 25/02/2025 | £35k | £29k |
| 05/04/2024 | £32k | £53k |
| 05/04/2023 | £24k | £19k |
| 05/04/2022 | £18k | £45k |
Common questions
Is THE C M LOWE CHARITABLE TRUST financially healthy?
Per its FY2026 accounts: The accounts state that free reserves were £24,323, with additional bank balances of £13,773 and investments valued at £1,347,748. The trustees pursue a policy of maintaining free reserves to cover future needs, opportunities, contingencies, and risks. The independent examiner confirmed that no material matters came to their attention regarding the accounts. Its FY2026 accounts were independently examined.