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2022-04-05-accounts

Page
Trustees' annual
report
Independent
examiner's
report to the trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Reference and adm inistrative details
Registered charity name The Philip Nicholas Charitable Trust
Charity registration number 1061857
Principal office 104 High Street
Sidmouth
Devon
EX108EF
The trustees Mrs E Butler
Dr SWillis
Mrs J M Creeke
MrJ McCarthy
Independent examiner Mr M Marsh ACA
Westcotts
Chartered
Accountants
Queens House
New Street
Honiton
Devon
EX141BJ

2022 2021
Unrestricted Endowment
Note funds
E
funds
E
Total funds
f
Total funds
6
Income and endowments
Investment
income
4 46,694 46,694 39,074
Total income 46,694 46,694 39,074
Expenditure
Expenditure
on charitable
activiTies 5,6 67,937 67,937 72,725
Total expenditure 67,937 67,937 72,725
Net gains/(losses) on investments 8 29,690 29,690 243,910
Net income/(expenditure) and net
movement
in funds
8,447 8,447 210,259
Reconciliation
of
funds
Total funds brought fonvard 514,236 500,000 1,014,236 803,977
Total funds carried forward 522,683 500,000 1,022,683 1,014,236

2022 2021
Fixed assets Note 2
Investments 11 960,598 966,625
Current assets
Debtors
Cash at bank and in
hand 12 436
63,203
504
48,595
63,639 49,099
Creditors: amounts falling due within one year 13 1554 1,488
Net current assets 62,085 47,611
Total assets less current liabilities 1,022,683 1,014,236
Net assets 1,022,683 1,014,236
Funds ofthe charity
Endowment
funds
Unrestricted
funds
500,000
522,683
500,000
514,236
Total charity funds 14 1,022,683 1,014,236

9. Independent examination fees
2022 2021
Fees payable
Independent
to the independent
examination
of the
examiner for:
financial statements
1,554 1,488

Investments
Listed
investments
Cost or valuation
At 6April 2021
Additions
966,625
51,052
Disposals
Fair value movements
(86,769)
29,690
At 5 April 2022 960,598
Impairment
At 6 April 2021 and 5 April 2022
Carrying
amount
At 5 April 2021
960,598
At 5April 2021 966,625
The above carrying amounts are recognised as follows: Listed
investments
At 5 April 2022
Held at fair value
960,598
Held at historical cost less impairments 624,128
At 5 April 2021
Held at fair value
966,625
Held at historical cost less impairments 664,349
Debtors
2022 2021
Other debtors 436 504

Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
Income
Interest
from listed investments
received
6
40,420
6,274
2
40,420
6,274
2
31,254
7,820
2
31,254
7,820
46,694 46,694 39,074 39,074

Unrestdcted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
Donations
Governance
costs 2
60,200
7,737
2
60,200
7,737
65,200
7,525
2
65,200
7,525
67,937 67,937 72,725 72,725

Unrestricted Total Funds Unrestricted Total Funds
University
of Hull
Plymouth
University
Helford River Trust
Horizons
Plymouth
Funds
2
30,200
20,000
5,000
5,000
2022
2
30,200
20,000
5,000
5,000
Funds
2
30,200
30,000
5,000
2021
30,200
30,000
5,000
60,200 60,200 65,200 65,200

Analysis of governance
cos
ts
Unrestricted Total Funds Unrestricted Total Funds
Funds 2022 Funds 2021
Accountancy
Administrative
fees
costs
2
1,554
6,183
2
1,554
6,183
2
1,488
6,037
2
1,488
6,037
7,737 7,737 7,525 7,525

Net gains/(los ses) on investments
Unrestricted Total Funds Unrestricted Total Funds
Gains/(losses) on other investment Funds
2
2022
2
Funds
f
2021
2
assets 29,690 29,690 243,910 243,910

Accruals and deferred deferred income 2022
f
1,554
2021
1,488
2022
f
1,554
2021
1,488
2022
f
1,554
2021
1,488
14.
Analysis ofcharitable
funds
Unrestricted funds
2022
General
funds
At
6 April 2021
514,236
Income
6
46,694
Expenditure
(67,937)
Gains and
At
losses
5 April 2022
29,690
522,683
2021
General
funds
At
6 April 2020
6
303,977
Income
39,074
Expenditure
(72,725)
Gains and
At
losses
5 April 2021
2
243,910
514,236
Endowment
funds
2022
Endowment
Fund
At
6 April 2021
500,000
Income
E
Expenditure Gains and
losses
At
5 April 2022
500,000
2021 At
6April 2020
Income Expenditure Gains and
losses
At
5 April 2021
Endowment
Fund
500,000 500,000
. Analysis ofnet assets between funds
2022
Unrestricted Endowment Total Funds
Funds Funds 2022
investments
Current assets
Creditors less than
Net assets
1 year 460,598
63,639
(1,554)
522,683
500,000
500,000
960,598
63,639
(1,554)
1,022,683
2021
Unrestricted Endowment Total Funds
Funds Funds 2021
Investments
Current assets
Creditors less than
Net assets
1 year 466,625
49,099
(1,488)
514,236
500,000
500,000
966,625
49,099
(1,488)
1,014,236