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|Reference and Administrative|Reference and Administrative|Details||
|---|---|---|---|
||||2 to 6|
|Trustees' Report||||
|Statement of Trustees'|Responsibilities|||
||||sto 11|
|Independent<br>Auditors'|Report|||
||||12to 13|
|Statement of Financial|Activities|||
||||14|
|Balance Sheet||||
|Statement of Cash Flows||||
||||16to 32|
|Notes to the Financial|Statements|||





## 

||||Parchment<br>Trust|Parchment<br>Trust|Parchment<br>Trust|Parchment<br>Trust|Parchment<br>Trust|||
|---|---|---|---|---|---|---|---|---|---|
||||Reference and Administrative|||||Details||
|Trustees||||JA Hassell||||||
|||||D M Walker||||||
|||||KTWalker||||||
|||||AD Phillips||||||
|||||SParsons||||||
|||||RD White||||||
|Secretary||||JA Hassell||||||
|Charity Registration||Number||1081148||||||
|Company|Registration||Number|3920430||||||
|||||The charity is incorporated|||in|England|and Wales.|
|Registered|Office|||Ore Place Farm<br>The Ridge||||||
|||||Hastings||||||
|||||East Sussex||||||
|||||TN34 2RA||||||
|Principal|Office|||Ore Place Farm<br>The Ridge||||||
|||||Hastings||||||
|||||East Sussex||||||
|||||TN34 2RA||||||
|Auditor||||Manningtons||||||
|||||Statutory<br>Audttor||||||
|||||39High Street||||||
|||||Battle||||||
|||||East Sussex||||||
|||||TN33 OEE||||||
|Solicitors:||||Heringtons<br>37-39Gildredge|Road|||||
|||||Eastbourne||||||
|||||BN21 4RX||||||
|Bankers||||National<br>Westminster<br>Havelock Road||Bank||pic||
|||||Hastings||||||
|||||East Sussex||||||
|||||TN34 1 BE||||||





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|||and Lo|sses)|||
|---|---|---|---|---|---|
||||Unrestricted|Restricted|Total|
||||funds|funds|2023|
|||Note||||
|income and Endowments|from:|||||
|Donations<br>aud legacies|||13,729|1,238|14,967|
|Charitable<br>activities|||3,023,225||3,023,225|
|Investment<br>income|||5,136||5,136|
|Total income|||3,042,090|1,238|3,043,328|
|Expenditure<br>on:<br>Charitable<br>activities|||(2,859,005)|(13,480)|(2,872,485)|
|Total expenditure|||(2,859,005)|(13,480)|(2,872,485)|
|Net income/(expenditure)|||183,085|(12,242)|170,843|
|Transfers between<br>funds|||(52)|52||
|Net movement<br>in funds|||183,033|(12,190)|170,843|
|Reconciliation of funds||||||
|Total funds brought<br>forward|||1,280,661|497,362|1,778,023|
|Total funds carried forward||20|1,463,694|485,172|1,948,866|





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|ncung<br>||and Loss|es)|||
|---|---|---|---|---|---|
||||||Total|
||||Unrestricted|Restricted|2022|
|||Note||||
|lacome and Endowments<br>Donations<br>and legacies<br>Charitable<br>activities<br>Other trading activities<br>Investment<br>income|from:||10,016<br>2,417,880<br>4,200<br>804|25,306|35,322<br>2,417,880<br>4,200<br>804|
|Total income|||2,432,900|25,306|2,458,206|
|Expenditure<br>on:<br>Raising funds<br>Charitable<br>activities||7|(674)<br>(2,339,822)|(34,670)|(674)<br>(2,374,492)|
|Total expenditure|||(2,340,496')|(34,670)|(2,375,166)|
|Net income/(expenditure)<br>Transfers between<br>funds|||92,404<br>(1,386)|(9,364)<br>1,386|83,040|
|Net movement<br>in funds|||91,018|(7,978)|83,040|
|Reconciliation offunds||||||
|Total funds brought<br>forward|||1,189,643|505,340|1,694,983|
|Total funds carried forward||20|1 280661|497,362|1,778,023|





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|||||2023|2022|
|---|---|---|---|---|---|
||||Note|||
|Fixed assets<br>Tangible assets|||13|1,512,232|1,246,994|
|Current<br>assets<br>Debtors<br>Cash at bank and in hand|||14|315,161<br>487,725|234,544<br>529,241|
|||||802,886|763,785|
|Creditors: Amounts<br>falling due within||one year|15|~552.3363|(99,991)|
|||||650,550|663,794|
|Net current assets||||||
|Total assets less current liabilities||||2,162,782|1,910,788|
|Creditors: Amounts|falling due after|more than one year|16|(213,916)|(132,765)|
|||||1,948,866|1 778 023|
|Net assets||||||
|Funds of the charity:||||||
|Restricted income funds<br>Restricted funds|||20|485,172|497,362|
|Unrestricted<br>income <br>Unrestricted<br>funds|funds|||1,463,694|1,280,661|
||||20|1,948,866|1,778,023|





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|Statement ofCash Flows for the|Year|Ended 3|1July 2023||
|---|---|---|---|---|
||||2023|2022|
|||Note|K||
|Cash flows from operating<br>activities|||||
|Net cash income|||170,843|83,040|
|Adjustments<br>to cash flows from non-cash items<br>Depreciation<br>Investment<br>income|||128,217<br>(5,136)|98,583<br>(804)|
|Profit/ (Loss) on disposal offixed assets held for the charity's|own||4,628|(3,027)|
|use|||||
||||298,552|177,792|
|Working capital adjustments<br>Increase in debtors<br>Decrease in creditors<br>Increase in deferred income||14<br>15<br>16|(80,617)<br>(12,073)<br>143|(5,935)<br>(18,661)|
|Net cash flows from operating<br>activities|||206,005|153,196|
|Cash flows from investing<br>activities<br>Interest receivable<br>and similar income<br>Purchase oftangible fixed assets<br>Sale of tangible fixed assets||6<br>13|5,136<br>(403,478)<br>5,395|804<br>(157,112)<br>12,202|
|Net cash flows from investing<br>activities|||(392,947|(144,106)|
|Cash flows from financing<br>activities<br>Repayment ofloans and borrowings<br>Repayment<br>ofcapital element offinance leases and HP contracts||15<br>17|(8,290)<br>153,716|(7,770)<br>(2,150)|
|Net cash flows from financing<br>activities|||145,426|9,920|
|Net decrease in cash and cash equivalents|||(41,516)|(830)|
|Cash and cash equivalents<br>at I August|||529,241|530,071|
|Cash and cash equivalents<br>at 31 luly|||487,725|529,241|





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|3<br>Income fro|m donations<br>and leg|acies||||
|---|---|---|---|---|---|
|||Unrestricted<br>funds<br>General|Restricted<br>funds|Total<br>2023|Total<br>2022|
|Donations<br>and legacies;<br>Donations<br>from individuals||13,729|1,238|14,967|13,715|
|Grants, including<br>capital grants;|||||257|
|Government|grants||||21,350|
|Grants from|other agencies|||||
|||13,729|1,238|14,967|35,322|



## 

|Income from|charitable<br>activities||||
|---|---|---|---|---|
|||Unrestricted|||
|||funds|Total|Total|
|||General|2023|2022|
|Occupational<br>Sale ofgoods|and day care services|2,943,499<br>79,726<br>3,023,225|2,943,499<br>79,726<br>3,023,225|2,188,464<br>229,416<br>2,417,880|





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||||Unrestricted<br>funds<br>General|Restrtcted<br>funds|Total<br>2023|Total<br>2022|
|---|---|---|---|---|---|---|
|||Note|||||
|Occupational<br>care services|and day||568,443|1,290|569,733|488,719|
|Depreciation,|||||||
|amortisation<br>other similar <br>Staffcosts<br>Governance|and<br> costs<br>costs||111,399<br>2,166,855<br>12,308<br>2,859,005|12,190<br>13,480|123,589<br>2,166,855<br>12,308<br>2,872,485|101,610<br>1,775,607<br>8,556<br>2,374,492|





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|Governance<br>costs||||||
|---|---|---|---|---|---|
|||Unrestricted||||
||||funds|Total|Total|
||||General|2023|2022|
|Staffcosts<br>Other staff costs|||2,400|2,400||
|Audit fees<br>Audit ofthe financial<br>statements<br>Other fees paid to auditors|||8,320<br>1,380<br>208|8,320<br>1,380<br>208|5,300<br>2,591<br>665|
|Other governance<br>costs|||12,308|12,308|8,556|
|9<br>Net incoming/outgoing|resources|||||
|Net incoming resources for the year include:||||2023|2022|
|Audit fees<br>(Profit)/Loss<br>on disposal offixed assets held for <br>Depreciation offixed assets||the charity's|own use|8,320<br>(4,628)<br>128,217|5,300<br>3,027<br>83,198|



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|11Staff costs<br>Theaggregate<br>payroll costs were as follows:|||
|---|---|---|
|<br>|2023|2022|
|Staffcosts during the year were:<br>Wages and salaries<br>Social security costs<br>Pension costs<br>Other staff costs|1,987,455<br>144,804<br>34,596<br>2,400|1,632,707<br>116,274<br>26,626|
||2,169,255|1,775,607|



|The monthly<br>charitduring|average<br><br> <br><br> the year expressed as full time equivalents<br>was as follo|ws:||||
|---|---|---|---|---|---|
|y||2023||2022||
|||No||No||
|Occupational|and daycare services||109<br>2||101<br>2|
|Administration|and support||||103|



## 



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|13 Tangible fixed assets|||||
|---|---|---|---|---|
||Land and<br>buildings|Furniture<br>and<br>equipment|Motor vehicles|Total|
|Cost<br>At 1 August 2022<br>Additions<br>Disposals|1,175,302<br>31,321|218,431<br>18,275|481,043<br>353,882<br>(64,678)|1,874,776<br>403,478<br>(64,678)|
|At 31July 2023|1,206,623|236,706|770,247|2,213,576|
|Depreciation<br>At 1 August 2022<br>Charge for the year<br>Eliminated<br>on disposals|217,149<br>25,889|139,447<br>18,802|271,186<br>83,526<br>~54.655)|627,782<br>128,217<br>(54,655)|
|At 31 July 2023|243,038|158,249|300,057|701,344|
|Net book value|||||
|At 31 July 2023<br>At 31 July 2022|963,585<br>958,153|78,457<br>78,984|470,190<br>209,857|1,512,232<br>1246,994|
|14 Debtors|||||
||||2023f|2022|
|Trade debtors<br>Prepayments<br>Accrued income<br>Other debtors|||180,456<br>29,926<br>102,364<br>2,415|139,412<br>24,771<br>67,797<br>2,564|
||||315,16]|234,544|





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|15 Creditors:|amounts<br>falling due within one year|||
|---|---|---|---|
|||2023|2022|
|||K||
|Bank loans<br>Trade creditors<br>Hire purchase<br>Other taxation<br>Other creditors<br>Accruals|and finance leases<br>and social security|8,705<br>11,887<br>80,368<br>30,489<br>8,584<br>12,160<br>143|8,201<br>12,348<br>16,597<br>29,478<br>24,323<br>9,044|
|Deferred income||||
|||152,336|99,991|



|16 Creditors: amounts<br>falling due after|one year||||
|---|---|---|---|---|
||||2023|2022|
|Bank loans<br>Hire purchase<br>and finance leases|||95,873<br>118,043<br>213,916|104,667<br>28,098<br>132,765|
|Included<br>in the creditors are the following|amounts|due after more than five years:|2023|2022|
||||54,317|65,739|



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|Total future<br>minimum<br>lease payments<br>under non-cancell|able<br>operating<br>leases are as follows:||
|---|---|---|
||2023|2022|
|Land and buildings<br>Within one year<br>Between one and five years|11,457|22,917<br>11,457|
||11,457|34,374|



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|20 Funds||||||
|---|---|---|---|---|---|
||Balance at I<br>August 2022|Incoming<br>resources<br>f|Resources<br>expended|Transfers<br>f|Balance at<br>31July 2023<br>f|
|Unrestricted<br>funds||||||
|General<br>General fund|1,280,661|3,042,090|(2,859,005)|(52)|1,463,694|
|Restricted funds<br>Acquisition<br>fund<br>New trailer<br>SEIFProject<br>Foreshore Trust grant<br>BIFFA grant -Timber sheds<br>Theaklen<br>drive kitchen<br>Shaded area (FG)<br>Outside work<br>Woodworking<br>equipment<br>The Friary -Till|151,335<br>16<br>326,001<br>258<br>7,563<br>500<br>441<br>3,000<br>500<br>4,380||(2$94)<br>(7,702)<br>(24)<br>(756)<br>(88)<br>(1,168)||149,041<br>16<br>318,299<br>234<br>6,807<br>500<br>353<br>3,000<br>500<br>3,212|
|The Percy Bilton Charity-||||||
|Supported<br>employment<br>project<br>Angling Trust|3,368|1,238|(158)<br>(1,290)|52|3,210|
|Total restricted funds|437,362|1,238|~333,488|52|485,172|
|Total funds|1,778,023|3,043,328|(2,872,485)||1,948,866|





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|Notes to the Fi|nancial Statem|ents<br>for the|Year Ended|31July 2023||
|---|---|---|---|---|---|
||Balance at 1<br>August 2021|Incoming<br>resources<br>f|Resources<br>expended<br>f|Transfers|Balance at<br>31July 2022<br>f|
|Unrestricted<br>funds||||||
|General<br>General fund|1,189,643|2,432,900|(2,340,496)|(1,386)|1,280,661|
|Restricted<br>Acquisition<br>fund<br>New trailer<br>SEIFProject<br>Foreshore Trust grant<br>BIFFA grant -Timber sheds<br>Theaklen<br>drive kitchen<br>Shaded area (FG)<br>Outside work<br>Woodworking<br>equipment<br>The Friary -Till|153,675<br>16<br>333,860<br>290<br>8,403<br>500<br>96<br>3,000<br>500<br>5,000||(2,340)<br>(7,859)<br>(32)<br>(840)<br>(110)<br>(1,460)|455<br>840|151,335<br>16<br>326,001<br>258<br>7,563<br>500<br>441<br>3,000<br>500<br>4,380|
|The Percy Bilton Charity-||||||
|Supported<br>employment<br>project<br>ESCC grant<br>Total restricted<br>funds|505,340|3,956<br>21,350<br>25,306|(679)<br>(21,350)<br> ~34,670)|91<br>3,386|3,368<br>497,362|
|Total funds|1,694,983|2,458,206|(2,375,166)||1,778,023|





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|21 Analysis of|net assets between|funds||||
|---|---|---|---|---|---|
||||Unrestricted||Total funds at|
||||funds|Restricted|31July|
||||General|funds|2023|
|||||g||
|Tangible fixed assets|||1,031,060|481,172|1,512,232|
|Current assets|||781,236|21,650|802,886|
|Current<br>liabilities|||(134,686)|(17,650)|(152,336)|
|Creditors over|1 year||(213,916)||(213,916)|
|Total net assets|||1,463,694|485,172|1,948,866|
||||Unrestricted||Total funds at|
||||funds|Restricted|31July|
||||General|funds|2022|
||||0|||
|Tangible fixed|assets||753,632|493,362|1,246,994|
|Current assets|||742,135|21,650|763,785|
|Current liabilities<br>Creditors over 1year|||(82,341)<br>~313<br>322**.7**6635))|(17,650)|(99,991)<br>~332,765)|
|Total net assets|||1,280,661|497,362|1,778,023|
|22 Analysis ofnet funds||||||
||||At 1August|Financing<br>cash|At31July|
||||2022|flows|2023|
||||f|g||
|Cash at bank and in hand|||529,241|(41,516)|487,725|
|Finance leases|and hire purchase|contracts|(44,695)|(153,716)|(198,411)|
|Net debt|||484,546|(195,232)|289,314|
||||At 1August|Financing<br>cash|At 31July|
||||2021|flows|2022|
|Cash at bank and in hand<br>Finance leases and hire purchase||contracts|530,071<br>~(46.845|(830)<br>2,150|529,241<br>(44,695)|
|Net debt|||483,226|1,320|484,546|