LEACH FAMILY CHARITABLE TRUST. Account for the year to 31 December Scottish Charity No. SC & 34 Reform Street Dundee

Transcription

1 Blackadders LEACH FAMILY CHARITABLE TRUST Account for the year to 31 December 2016 Scottish Charity No. SC & 34 Reform Street Dundee DDl lrj Tel: LEA/50/1 Blackadders LLP is a law firm and a limited liability partnership, registered in Scotland No whose registered office is 30 & 34 Reform Street, Dundee. DD11RJ. Reference to a 'partner is to a member of Blackadders LLP. Authorised and regulated by the Financial Conduct Authority.

2 Date of Settlement: Settlor: Beneficiaries: Capital: Revenue: Powers of Investment: 25 November 2008 (implemented following the death of settlor on 20 December 2007).. Charitable Institutions for research into treatment, prevention and cure of cancer, heart disease and stroke, the relief of homelessness and the education, care and the treatment of children and young people, and other Charitable Institutions at the Trustees' discretion. To be applied at the discretion of the Trustees. To be applied at the discretion of the Trustees. Very wide at the discretion of the Trustees. Trustees: Charity No: Principal Bankers: Independent Examiner: Investment Managers: Solicitors: SC Bank of Scotland Uberior House Earl Grey Place Edinburgh EH3 9BN FourM Limited Stannergate House 41 Dundee Road West Dundee DDS lnb Blackadders Wealth Management LLP 30/34 Reform Street Dundee DDl lrj Blackadders LLP 30/34 Reform Street Dundee DDl lrj Page 2

3 REPORT OF THE TRUSTEES ON THE TRUST ACCOUNTS FOR THE YEAR TO 31 DECEM BER This Report is prepared in accordance with the Constitution of the Charity and the recommendations of the Statement of Recommended Practice and Accounting- "Reporting by Charities" (SORP 2015) and complies with applicable law. 1 Structure Governance and Management Constitution The Trust was constituted by a Will by the now deceased and registered in the Books of Council and Session on 27 November Charitable status was approved on 13 November Trustees The present Trustees acting under the said Deed are Blackadders Trustees Limited.. and The directors of Blackadders Trustees Ltd are all partners in the firm of Blackadders LLP, Solicitors and their names can be found at the firm's offices at 30 and 34 Reform Street, Dundee, DDl lrj. New Trustees will be nominated by the existing Trustees and their appointment confirmed by a formal Deed of Assumption. Organisation The Trust is administered by Blackadders LLP, Solicitors, 34 Reform Street, Dundee on behalf of the Trustees. Charity's Reference Number with the Office of the Scottish Charities Regulator (OSCR) is SC The Achievements and Performance The Trustees made grants/donations during the year totalling 32,500 with income generated amounting to 30,412.57, resulting in an overall deficit before investment gains or losses of 17, Net investment gains, both realised and unrealised, amounted to 43, At the year end the value of unrestricted funds is 880, Investment Policy and Performance The primary investment objective is to achieve a balance of income and capital growth subject to a medium degree of risk. Investment performance is measured and reviewed bi-annually against the Stock Exchange FTSE All Share Index. The advice of Blackadders Wealth Management LLP was taken on investments throughout the period of the account. AJ Bell Nominees Ltd hold the charity's investments as nominee and collect dividends. Reserves Policy The reserves of the Trust originate from original and subsequent capital donations together with the growth in value of the investments. The Trustees aim to distribute the whole of the annual net income of the Trust and, if need be, to encroach on Trust capital. Capital and Revenue balances are retained primarily to meet significant requests for financial assistance and stock market risks. Risk Management The Trustees have assessed the major risks to which the charity is exposed, in particular those related to the operations and finances of the Trust. Apart from sustained downward stockmarket movements, the Trustees do not believe that there are any major financial risks to which the Trust is exposed. Page 3

4 LEACH FAM ILY CHARITABLE TRUST REPORT O F THE TRUSTEES ON THE TR UST ACCOUNTS FOR THE VEAR TO 31 DECEM BER 2016 (contd) 2 Grant Making Policy and Objectives The objective of the Trust is to make out of the income or capital of the Trust, such Grants as the Trustees determine to Charitable Institutions, Societies and Associations. The Trustees meet bi-annually in the course of the period to discuss the applications for assistance and to distribute funds as they determine, and to deal with investment matters as they arise from time to time, all submitted to them by Blackadders LLP, Solicitors. There has been no change in this approach in the year under review nor is any change envisaged for the future. The Trustees previously agreed to make a donation of 30,000 towards the construction of the V&A Museum as part of the Dundee Waterfront Development subject to certain conditions. Payment is to be made in three instalments of 10,000, the first and second payments have been made. The third payment will be made in the coming year. 3 Financial Review The results for the period are set out in the statement of financial activities. This shows the Trustees' continuing support of local and national charities and the charity continues to maintain a healthy financial position. lf as follows: Date Page 4

5 Trustees' responsibilities in relation to the financial statements The charity trustees are responsible for preparing a trustees' annual report and financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice). The law applicable to charities in Scotland requires the charity trustees to prepare financial statements for each year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, of the charity for that period. ln preparing the financial statements, the trustees are required to: * select suitable accounting policies and then apply them consistently; * observe the methods and principles in the applicable Charities SORP; * make judgements and estimates that are reasonable and prudent; * state whether applicable accounting standards have been followed, subject to any material departures disclosed and explained in the financial statements; * prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in business. The trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at any time the financial position of the charity and to enable them to ensure that the financial statements comply with the Charities and Trustee Investment (Scotland) Act 2005, the Charity Accounts (Scotland) Regulations 2006 (as amended), and the provisions of the Trust deed. They are also responsible for safeguarding the assets of the charity and taking reasonable steps for the prevention and detection of fraud and other irregularities. The trustees are responsible for the maintenance and integrity of the charity and financial information included on the charity's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions. Approved by the Trustees and signed on their behalf by: Date: _/_1_,.._f_--_ 1 _1-- Page 5

6 LEACH FAM ILY CHARITABLE TRUST Report of the independent exam iner to the Trustees of Leach Fam ily Charitable Trust I report on the accounts of the Trust for the year to 31 December 2016 which are set out on pages 7 to 12. Respective responsibilities of the Trustees and Examiner The Trustees are responsible for the preparation of the accounts in accordance with the terms of the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations The Trustees consider that the audit requirement of Regulation 10(1) (a) to (c) of the 2006 Accounts Regulations does not apply. lt is my responsibility to examine the accounts as required under section 44(1) (c) of the Act and to state whether particular matters have come to my attention. Basis of Independent Examiner's Statement My examination is carried out in accordance with Regulation 11 of the 2006 accounts regulations. An examination includes a review of the accounting records kept by the Trust and a comparison of the accounts presented with those records. lt also includes consideration of any unusual items or disclosures in the accounts, and seeks explanations from the Trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit, and consequently I do not express an audit opinion on the view given by the accounts. Independent Examiner's Statement ln the course of my examination, no matter has come to my attention: - which gives me reasonable cause to believe that, in any material respect, the requirements to keep accounting records in accordance with Section 44(1) (a) of the 2005 Act and Regulation 4 of the 2006 Accounts Regulations, and to prepare accounts which accord with the accounting records and comply with Regulation 8 of the 2006 Accounts Regulations have not been met; or - to which, in my opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached. Date: JÇ Mv4J d-s,lf' Page 6

7 Statement of Financial Activities for the year to 31 December 2016 Unrestricted Unrestricted Funds Funds Total Total Note Income from Investments 30, , Total Income 30, , Expenditure on Charitable activities 2 41, , Raising Funds 3 7, , Total Expenditure 49, , Net (expenditure) and net movement in funds before gains and losses on investments ( 18,701.14) ( 57,131.24) Net {Losses)/Gains on Investments Gain/(Loss) on realisation of investment assets ( 1,305.11) Net increase/(decrease) in unrealised appreciation of investment assets 43, ( ) 43, ( 2,043.73) Net income/(expenditure) and movement in funds 24, ( 59,174.97) Funds reconciliation Balance brought forward 855, , Balance carried forward 880, , Page 7

8 Balance Sheet at 31 December 2016 Note Fixed Assets Investments 5 889, , Current Assets Bank of Scotland Deposit 4, , Funds held by AJ Bell Securities Ltd 5, , Cash held , , Current Liabilities Creditors falling due within one year 6 19, , , , Net Current (Liabilities)/ Assets ( 9,170.75) 7, Total Assets less Current Liabilities 880, , Creditors: Amounts falling due after more than one year 6 10, Net Assets 880, , Total funds - unrestricted 880, , The notes on pages 9 to 11 form part of these accounts. Approved by the Trustees and signed on their behalf by: Date: Page 8

9 Statement of Cash Flows at 31 December 2016 Note Net cash used in operating activities 7 ( 67,831.11) ( 87,340.56) Cash flows from investing activities of finance Interest and dividends 30, , Proceeds from sale of investments 131, , Payments to acquire investments ( 119,618.65) ( 54,300.71) 42, , Change in cash and cash equivalents in the year ( 25,227.11) ( 58,935.48) Cash and cash equivalents brought forward 35, , Cash and cash equivalents carried forward 10, , Page 9

10 Notes to the Accounts 1 Accounting policies Basis of accounting The accounts are prepared under the historical cost convention as modified by the revaluation of investments and include the results of the charity's operations as indicated in the report of the trustees, all of which are continuing. The accounts have been prepared in accordance with applicable accounting standards and the Statement of Recommended Practice Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) issued on 16 July 2014 and the Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland (FRS 102), the Charities and Trustee Investment (Scotland) Act 2005 and the Charities Accounts (Scotland) Regulations 2006 (as amended). The trust constitutes a public benefit entity as defined by FRS 102. The Trustees consider that there are no material uncertainties about the Charoty's ability to continue as a going concern. Reconciliation with previous Generally Accepted Accounting Practice ln preparing the accounts, the trustees have considered whether in applying the accounting policies required by FRS 102 and the charities SORP FRS 102 a restatement of comparative items was needed. No restatements were required. ln accordance with requirements of FRS 102 a reconciliation of opening balances and net income/(expenditure) for the year is provided with the net income/(expenditure) under previous GAAP adjusted for the presentation of investment gains/(losses) as a component of reported income. Reconciliation of reported net income Net income as previously stated Adjustment for gains on investments now treated as a component of net income 2015 net income as restated ( 57,131.24) ( 2,043.73) ( 59,174.97) Incoming Resources Incoming resources comprise of income from investments and deposits (investment income) which is included in the Statement of Financial Activities (SOFA) in the year in which it is receivable. Expenditure and irrecoverable VAT All expenditure is included on an accruals basis and is recognised when there is legal obligation to pay for expenditure. Irrecoverable VAT is charged against the category of resources expended for which it is incurred. Charitable activities include expenditure associated with grant making. Governance costs include those incurred in the governance of the charity and its assets and are primarily associated with constitutional and statutory requirements. Support costs include central functions and have been allocated on a basis consistent with the use of resources. The cost of generating funds includes costs of managing investments which are charged against investment capital, reflecting the total return approach to investment management. Any costs associated with the sale or purchase of investments are accounted for as part of the sale or purchase price of the investments. Fixed Asset Investments Investments are included at market value. market value are dealt with in the SOFA. Realised gains and losses, representing the difference between sale proceeds and Unrealised gains and losses, representing the movement in the market value of investments over the financial period, or from the date of purchase if acquired during the financial year, are shown in note 5. the case of a permanent diminution in the value of investments, provision is made in the SOFA to reduce the carrying value to the recoverable amount. ln Grants Grants comprise those paid in the accounting period and unconditional grants where the recipient has been notified of a future award. Grant awards which are subject to the recipient fulfilling performance conditions are only accrued when the recipient has been notified of the grant and any remaining unfulfilled condition attaching to that grant is outside the control of the Trust. Page 10

11 2 Charitable Activities 2016 The charity did not undertake any activity directly but met its charitable purposes by making grants. Such grants were made as follows during the period Sep 23 Barnardo's Scotland to support Dundee FACE project 5, , Cathedral Church of St. Paul for the choir, organ and music 5, , Cats Protection League, for work in Dundee 2, , Scottish Ensemble 3, , Dec 19 Aberdeen Cyrenians 2, , The National Deaf Children's Society 2, , Action Medical Research for Children 2, Marie Curie Cancer Care 2, , Arthritis Care 1, , MacMillan Cancer Support 2, Maggies 2, , Bowel Disease Research Foundation 2, , Teenage Cancer Trust 2, , Others 43, , , Add: Support costs 8, , , , Cost of raising funds Investment management costs 7, , Support costs Independent Examiner's fees Management costs 7, , Other , , No Trustee received any remuneration or expenses during the period of this Account. The Trust has no employees. Page 11

12 5 Investments Market Value as at 31 December , Less: Disposals at Carrying Value 131, , Add: Cost of Acquisitions 119, , Unrealised gain on Investments 43, Market Value as at 31 December , Analysis of current liabilities and long term creditors Creditors under one year Due to Agents 8, , FourM Ltd V&A Museum - 3rd instalment 10, , , , Creditors over one year (including provisions) V&A Museum - 3rd instalment 10, , Reconciliation of net movement in funds to net cash outflow from operating activities Net movement in funds 24, ( 59,174.97) Investment income shown in investing activities ( 30,412.57) ( 30,737.65) Loss/(Gain) on investments ( 43,226.11) 2, Decrease/(lncrease) in debtors lncrease/(decrease) in creditors ( 18,717.40) Net cash used in operating activities ( 67,831.11) ( 87,340.56) Page 12

13 APPENDIX I Income from Investments and Deposits Per dividend schedule attached 30, Bank of Scotland Dec 31 Account No Interest for the year to date (gross) 7.09 AccountNo Interest for the period to close (gross) , Page 13

14 APPENDIX li Management Expenses 2016 Jun 17 Blackadders Wealth Management, Dundee their portfolio management fee to , plus vat at 20% , , Jul 7 Registers of Scotland for registering Deed of Assumption Dec 7 Blackadders Wealth Management, Dundee their portfolio management fee , plus vat at 20% , , Dec 31 Blackadders LLP, Solicitors, Dundee fee for the period of this account as assessed by Roland McMillan, Auditor of Court 6, plus vat at 20% 1, , , Four M, Chartered Accountants, Dundee their fee for examination of this account plus vat at 20% , , Page 14

15 Appendix lii Investments Realised 2016 Jul 13 Mercantile IT Pic Ord 25p 2,550 ordinary 1573p each Value at Sale Proceeds 46, , Temple Bar IT Pic Ord 25p 3,100 ordinary 1080p each 32, , City of London IT Pic Ord 25p 7,000 ordinary p each 27, , Murray lnt'i IT Pic Ord 25p 3,050 ordinary 1053p each 25, , , , Gain on realisation , , Page 15

16 Appendix IV Investments Value at No. of / Value at Shares Acq Cost Aviva Inv Funds ICVC Multi-Strategy Target 2 29, , , Bankers IT Pic Ord 25p 2,515 15, , BNY Mellon Newton Global Higher Inc W NT Inc 12, , , City of London IT Pic Ord 25p * 13,500 52, , Edinburgh IT Pic Ord 25p * 10,000 72, , GCP Infrastructure lnvs Ltd IT Ord lp(gross) 20,325 24, , Hend Far East Inc IT Pic Ord NPV (Gross) 10,500 30, , Henderson lnt'i Inc IT Pic Ord lp * 65,065 78, , Invesco Perpetual Monthly Income Plus Z NT Inc 4, , , Invesco Perpetual Global Targeted Return NT I Ace * 53, , , JPMorgan Euro IT Pic Income 2.Sp * 34,000 46, , Jupiter UTM Strategic Bond I NT Inc * 77, , , Karnes Capital Pic Ethical Corp Bond B Inst Inc NAV 28, , , Law Debenture Corp Pic IT Ord Sp * 10,000 49, , M&G Group Optimal Income I NT Inc 22, , , Murray lnt'i IT Pic Ord 25p 3,050 25, , Perpetual Inc & Growth IT Pic Ord lop * 20,460 85, , Royal London UT Corp Bond FD 28, , , Schroder Income Growth IT Pic Ord lop * 25,800 66, , Standard Life Investments GARS PFl NT Ace 69, , , , , Unrealised gain on Investments 43, , , * indicates those holdings in excess of 5% of the total portfolio. Page 16

17 Appendix V Funds and Estate Invested 2016 May 26 Invesco Perpetual Global Targeted Return NT I Ace units@ 117.2p each Jul 14 Jupiter UTM Strategic Bond I NT Inc 44, units@ 67.0lp each less equalisation , Royal London UT Corp Bond FD 28, units@ 103.3p each less equalisation , Karnes Capital Pic Ethical Corp Bond B Inst Inc NAV 28, p each 29, Aviva Inv Funds ICVC Multi-Strategy Target 2 29, units@ p each less equalisation , Invesco Perpetual Global Targeted Return NT I Ace units@ p each Royal London UT Corp Bond FD p each , Page 17

18 Leach Family Charitable Trust Income Statement from to Date Stock Name Gross Income Tax Credit Net Income I 29/02/2016 Dividend EDINBURGH INVESTMENT TRUST ORD GBP /04/2016 Dividend LAW DEBENTURE CORP ORDGBP0.05 1, , /02/2016 Dividend HENDERSON FAR EAST INCOME LTD ORD SHS NPV /02/2016 Dividend GCP INFRASTRUCTURE INVESTMENTS LTD ORD GBP /03/2016 Dividend PERPETUAL INCOME & GROWTH IT ORD GBP /02/2016 Dividend CITY OF LONDON INVESTMENT TRUST ORD GBP /02/2016 Dividend 2515 BANKERS INVESTMENT TRUSTORD GBP /02/2016 Dividend 2550 MERCANTILE INVESTMENT TST PLC(THE) ORD GBP /01/2016 Dividend SCHRODER INCOME GROWTH ORD GBP /04/2016 Dividend SCHRODER INCOME GROWTH ORD GBP /03/2016 Dividend 3100 TEMPLE BAR INVESTMENT TRUST ORD GBP /01/2016 Dividend JPMORGAN EUROPEAN INVESTMENT TRUST INCOMES /04/2016 Dividend JPMORGAN EUROPEAN INVESTMENT TRUST INCOMES /02/2016 Dividend 6100 MURRAY INTERNATIONAL TRUST ORD GBP /02/2016 Dividend HENDERSON INTL INCOME TRUST PLC ORD GBP /02/2016 Dividend Grp B NY MELLON NEWTON GLOBAL INCOME /03/2016 Dividend Grp JUPITER STRATEGIC BOND FUND I INC /01/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /02/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /03/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /04/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /05/2016 Dividend 2550 MERCANTILE INVESTMENT TST PLC(THE) ORD GBP /05/2016 Dividend 6100 MURRAY INTERNATIONAL TRUST ORD GBP /05/2016 Dividend INVESCO FUND MANAGERS GLOBAL TARGT RTN ACC /05/2016 Dividend GCP INFRASTRUCTURE INVESTMENTS LTD ORD GBP /05/2016 Dividend HENDERSON FAR EAST INCOME LTD ORD SHS NPV /05/2016 Dividend HENDERSON INTL INCOME TRUST PLC ORD GBP /05/2016 Dividend CITY OF LONDON INVESTMENT TRUST ORD GBP /05/2016 Dividend Grp M & G OPTIMAL INCOME STERLING I /05/2016 Dividend Grp B NY MELLON NEWTON GLOBAL INCOME /05/2016 Dividend 2515 BANKERS INVESTMENT TRUSTORD GBP /05/2016 Dividend EDINBURGH INVESTMENT TRUST ORD GBP /05/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY /06/2016 Dividend Grp JUPITER STRATEGIC BOND FUND I INC /06/2016 Dividend PERPETUAL INCOME & GROWTH I T ORD GBP0.10 1, , /06/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /06/2016 Dividend 3100 TEMPLE BAR INVESTMENT TRUST ORD GBP /07/2016 Dividend JPMORGAN EUROPEAN INVESTMENT TRUST INCOME S /07/2016 Dividend EDINBURGH INVESTMENT TRUST ORD GBP /07/2016 Dividend SCHRODER INCOME GROWTH ORD GBP Ö /07/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /08/2016 Dividend 2550 MERCANTILE INVESTMENT TST PLC(THE) ORD GBP /08/2016 Dividend 6100 MURRAY INTERNATIONAL TRUST ORD GBP /08/2016 Dividend GCP INFRASTRUCTURE INVESTMENTS LTD ORD GBP /08/2016 Dividend CITY OF LONDON INVESTMENT TRUST ORD GBP /08/2016 Dividend HENDERSON FAR EAST INCOME LTD ORD SHS NPV /08/2016 Dividend Grp B NY MELLON NEWTON GLOBAL INCOME /08/2016 Dividend 2515 BANKERS INVESTMENT TRUSTORD GBP /08/2016 Dividend HENDERSON INTL INCOME TRUST PLC ORD GBP /08/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I

19 .. 09/09/2016 Dividend LAW DEBENTURE CORP ORDGBP O.DO /09/2016 Dividend Grp JUPITER STRATEGIC BOND FUND I INC O.OD /09/2016 Dividend Grp JUPITER STRATEGIC BOND FUND I INC O.OD /09/2016 Dividend Grp AVIVA INVESTORS FUNDS ICVC MULTI O.OD /09/2016 Dividend Grp ROYAL LONDON UNIT TRUST MANAGERS O.DO /09/2016 Dividend PERPETUAL INCOME & GROWTH IT ORD GBP O.OD /09/2016 Dividend Grp KAMES CAPITALPLC ETHICAL CORP BON O.OD /09/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /10/2016 Dividend JPMORGAN EUROPEAN INVESTMENT TRUST INCOME S O.DO /10/2016 Dividend Grp AVIVA INVESTORS FUNDS ICVC MUL Tl O.OD /10/2016 Dividend SCHRODER INCOME GROWTH ORD GBP0.10 1, O.OD 1, /10/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /11/2016 Dividend 3050 MURRAY INTERNATIONAL TRUST ORD GBP O.DO /11/2016 Dividend GCP INFRASTRUCTURE INVESTMENTS LTD ORD GBP O.DO /11/2016 Dividend CITY OF LONDON INVESTMENT TRUST ORD GBP O.DO /11/2016 Dividend EDINBURGH INVESTMENT TRUST ORD GBP O.OD /11/2016 Dividend Grp AVIVA INVESTORS FUNDS ICVC MUL Tl O.DO /11/2016 Dividend Grp B NY MELLON NEWTON GLOBAL INCOME O.DO /11/2016 Dividend HENDERSON FAR EAST INCOME LTD ORD SHS NPV O.DO /11/2016 Dividend 2515 BANKERS INVESTMENT TRUSTORD GBP O.OD /11/2016 Dividend HENDERSON INTL INCOME TRUST PLC ORD GBP O.DO /11/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /11/2016 Dividend Grp M & G OPTIMAL INCOME STERLING I /12/2016 Dividend INVESCO FUND MANAGERS GLOBAL TARGT RTN ACC O.OD /12/2016 Dividend INVESCO FUND MANAGERS GLOBAL TARGT RTN ACC 0.73 O.OD /12/2016 Dividend PERPETUAL INCOME & GROWTH I T ORD GBP O.OD /12/2016 Dividend Grp JUPITER STRATEGIC BOND FUND I INC O.OD /12/2016 Dividend Grp AVIVA INVESTORS FUNDS ICVC MULTI O.DO /12/2016 Dividend Grp INVESCO FUND MANAGERS IP MONTHLY I /12/2016 Dividend Grp KAMES CAPITALPLC ETHICAL CORP BON /12/2016 Dividend Grp ROYAL LONDON UNIT TRUST MANAGERS , ,402.78