Charity Accounts Intelreading the accounts so you don’t have to

THE BOWLAND CHARITABLE TRUST

Registered charity 292027 · accounts filings on the Charity Commission register

Supporting individuals, charities and other charitable organisations, primarily by the provision of grants and gifting educational equipment. The majority of the support provided is to outdoor and character building activities by young people based in the North West of England and edcuational, religious and cultural activities and institutions.

Causes: Education/training · Religious Activities · Arts/culture/heritage/science · Amateur Sport · Environment/conservation/heritage · Human Rights/religious Or Racial Harmony/equality Or Diversity · Get email alerts

Latest income
£84k
Latest spending
£596k
Registered
1985
Accounts read
FY2024

Financial health, per its FY2024 accounts

The accounts state that the charity recorded a net expenditure of £533,846, reducing total funds to £2,613,625. The trustees report that free reserves are £nil because 97% of funds are designated for specific grants, but note this is not a concern due to liquid holdings exceeding £1.9m and minimal commitments.

Automated summary of the FY2024 accounts; the evidenced findings below carry the verbatim passages.

What the accounts disclose

Largest income source: Donations and legacies (74% of income)
“The principal funding sources are donations (mostly from the trustee, H A Cann, and related family trusts) and investment income on funds held from previous donations, not yet utilised for charitable proposes.” — page 4
Per its FY2024 accounts as filed with the Charity Commission.
Reserves position: below the charity's own stated reserves policy
“At 31st December 2024 free reserves carried forward were at £nil (2023: £nil). This is due to net expenditure in the year and investments in fixed assets both reducing general funds. The trustees are free to transfer funds from designated funds to the general fund if desired, and the charity has minimal commitments, therefore the lack of free reserves is not a concern for the charity.” — page 5
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Interest-free loans totalling £690,000 made to Learning By Questions Limited, a company where trustees H A Cann and Ms C Fahy are directors. £1,021,333 owed by the company at year-end, guaranteed by trustee H A Cann.
“During the year, the charity made interest free loans totalling £690,000 to an associated undertaking, Learning By Questions Limited. The company has objects that align with those of the charity. The trustees, H A Cann and Ms C Fahy are also directors of this company.” — page 18
“During the year, Whitebirk Finance Limited a company in which the trustee H A Cann is the director, recharged costs of £24,000 (2023: £24,360) for the cost of the charity's administration.” — page 18
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Whitebirk Finance Limited, a company where trustee H A Cann is a director, recharged £24,000 for administration costs. £38,000 owed to this party at year-end.
“During the year, the charity made interest free loans totalling £690,000 to an associated undertaking, Learning By Questions Limited. The company has objects that align with those of the charity. The trustees, H A Cann and Ms C Fahy are also directors of this company.” — page 18
“During the year, Whitebirk Finance Limited a company in which the trustee H A Cann is the director, recharged costs of £24,000 (2023: £24,360) for the cost of the charity's administration.” — page 18
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Interest-free and unsecured loan subsisted with H.A. Cann Grandchildren's Trust (mutual trustees). £300,000 owed by the charity at year-end.
“During the year, the charity made interest free loans totalling £690,000 to an associated undertaking, Learning By Questions Limited. The company has objects that align with those of the charity. The trustees, H A Cann and Ms C Fahy are also directors of this company.” — page 18
“During the year, Whitebirk Finance Limited a company in which the trustee H A Cann is the director, recharged costs of £24,000 (2023: £24,360) for the cost of the charity's administration.” — page 18
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Interest-free and unsecured loan subsisted with H.A. Cann Settlement Accumulation & Maintenance Fund (mutual trustees). £445,000 owed by the charity at year-end.
“During the year, the charity made interest free loans totalling £690,000 to an associated undertaking, Learning By Questions Limited. The company has objects that align with those of the charity. The trustees, H A Cann and Ms C Fahy are also directors of this company.” — page 18
“During the year, Whitebirk Finance Limited a company in which the trustee H A Cann is the director, recharged costs of £24,000 (2023: £24,360) for the cost of the charity's administration.” — page 18
Per its FY2024 accounts as filed with the Charity Commission.
Related-party transaction: Interest-free and unsecured loan subsisted with Rushton No. 4 Trust (mutual trustees). £50,000 owed by the charity at year-end.
“During the year, the charity made interest free loans totalling £690,000 to an associated undertaking, Learning By Questions Limited. The company has objects that align with those of the charity. The trustees, H A Cann and Ms C Fahy are also directors of this company.” — page 18
“During the year, Whitebirk Finance Limited a company in which the trustee H A Cann is the director, recharged costs of £24,000 (2023: £24,360) for the cost of the charity's administration.” — page 18
Per its FY2024 accounts as filed with the Charity Commission.

Accounts audited by Ainsworths Limited. Discloses 3 of 6 completeness components.

Structured financials (annual return, FY ending 31/12/2021)

Total income
£2.3m
Total spending
£4.5m
Reserves (reported)
£1.0m
Employees
53

Per its annual return, largest income source: Charitable activities (99% of income) — components as reported reconcile to the return’s total income; not from the accounts narrative.

Per its annual return, cost of raising funds: 0.0% of total income.

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Trustees · trustee networks

Trustee list from the Charity Commission register (current, not historical).

Operates in: Throughout England And Wales

Income and spending

Financial year endIncomeSpending
31/12/2024£84k£596k
31/12/2023£324k£627k
31/12/2022£443k£382k
31/12/2021£2.3m£4.5m
31/12/2020£1.8m£6.2m

Common questions

Is THE BOWLAND CHARITABLE TRUST financially healthy?

Per its FY2024 accounts: The accounts state that the charity recorded a net expenditure of £533,846, reducing total funds to £2,613,625. The trustees report that free reserves are £nil because 97% of funds are designated for specific grants, but note this is not a concern due to liquid holdings exceeding £1.9m and minimal commitments. Its FY2024 accounts were audited by Ainsworths Limited.