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2022-03-31-accounts

Charity name Charity name The Brewery Arts Centre Endowment The Brewery Arts Centre Endowment Trust
Charity registration number 1065424
Principal offlce Id Low House Business Centre
WINDERMERE
LA23 3NA
Registered office 1d Low House Business Centre
WINDERMERE
LA23 3NA
Trustees P RW Hensman
CSFairclough
J M Plumptre
H Pring
M M Scott
Secretary SWiggins
Bankers Barclays Bank pic
9 Highgate
KENDAL
LA94DF
Accountant Dodd &Co Limited
FIFTEEN Rosehill
Montgomery
Way
Rosehill Estate
CARLISLE
CA12RW
Investment Advisor Cazenove
Capital Management
Limited
12Moorgats
LONDON
EC2R 6DA

Unrestricted Endowment Total Funds Total Funds
Funds Funds 2022 2021
Note
Income
Investment
income
41,185 41,185 52,707
Total income 41,185 41,185 52,707
Expenditure
Raising funds 10,752 10,752 9701
Charitable
activities
68,984 68,984 69,992
Total expenditure 68,984 10,752 79,736 79,693
Gains/(losses)
on investment
assets 120,201 120,201 316,776
Net income/(expenditure) (68,984) 150,634 81,650 289,790
Transfers
between
funds 79,185 (79,185)
10,201 71,449 81,650 289,790
Net movement
in funds
Reconciliation
of
funds
Total funds brought forward 6,925 2,090,292 2,097,217 1,807,427
Total funds carried forward 17,126 2,161,741 2,178,867 2,097,217

2022 2021
Note E
Fixed assets
Investments 2,164,431 2,081,335
Current assets
Debtors 2,910
Cash at bank and
in
hand 20,106 18,258
20,106 21,168
Creditors: Amounts
one year
falnng due within 10 (5,670) (5,286)
Net current assets 14,436 15,882
Net assets 2,178,867 2,097,217
The funds ofthe charity:
Endowment funds 2,161,741 2,090,292
Unrestricted funds
Unrestricted income funds 17,126 6,925
Total charity funds 2,178,867 2,097,217
The financial statements have been prepared in accordance with the Financial Reporting Standard applicable in
the UK and Republic of Ireland (FRS102).

Investment
management
Grant
funding
of Total
2022
Total
2021
Direct costs
Kendal Brewery Arts Centre Trust Limited 66,000 66,000 67,200
Porffollo management costs 10,752 10,752 9,701
10,752 66,000 76,752 76,901
Supportcosts
Sundry expenses 4 4
Accountancy
fees
940 940
Auditors' remuneration 1,320
Auditors' remuneration - non audit work 480
Independent
examiner's
fee 500 500
Consultancy
fees
1,540 1,540 988
2,984 2,984 2,792
10,752 68,984 79,736 79,693

2022 2021
Accountancy fees 940
Auditors
remuneration
1,320
Auditors
remuneration
-non audit work 480
Independent examiner's fee 500
Consultancy fees 1,540 988
2,980 2,788

At 1 April
2020
Incoming
resources
Resources
expended
Transfers recognised
gains/losses
At 31 March
General
Fortes
Unrestricted
income fund
15,689 52,707 (69,992) 8,521 6,925
Endowment
Fur/tie
Permanent
endowment
1,550,000 1,550,000
Expendable
endowment
241,738 (9,701) (8,521) 316,776 540,292
1,791,738 (9,701) (8,521) 316,776 2,090,292
1,807,427 (79,693) 316,776 2,097,217
Total return on investments
Trustfor Unapplied Total
investment total return endowment
At 1 April 2021 1,550,000 540,292 2,090,292
Movements in reportmg
penod:
Investment income 41,185 41,185
Investment
gains/losses
return: realised and unrealised 120,201 120,201
Less: investment management costs (10,752) (10,752)
Total 150,634 150,634
Unapplied
total
reporting
period
return
allocated
to income in the (79,185) (79,185)
Net movements in reporting
period
71,449 71,449
As at 31 March 2022 1,550,000 611,741 2,161,741

Unrestricted Endowment Total Funds TotalFunds
Funds Funds 2022 2021
Investments 2,164,431 2,164,431 2,081,335
Current assets 20,106 20,106 21,168
Creditors: Amounts
within one year
falling due (2,980) (2,690) (5,670) (5,286)
Net assets 17,126 2,161,741 2,178,867 2,097,217
Unrestricted Endowment Total Funds Total Funds
Funds Funds 2021 2020
8 E
Investment 2,081,335 2,081,335 1,774,294
Current assets 9,713 11,455 21,168 38,193
Creditors: Amounts
one year
falling due within (2,788) (2,498) (5,286) (5,060)
Net assets 6,925 2,090,292 2,097,217 1,807,427