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2023-09-30-accounts

Trustees'Report 1to16
ReportoftheAuditorsto the Trustees 17to19
StatementofFinancialActivities 20
BalanceSheet 21
Notes to theAccounts 22to33

Thisyear's grantmaking Thisyear's grantmaking
Budgetedf639,828
Spent f64O,759, made upof
15 largergrantstoorganisations, f23L,200
1Lgrantsfrom theCostofLivingFund fL89,875
10grantsbelowf2,500 tolocalgroups f20,480
259 grantstoindividualsandfamilies f136,960
72regularawardstopensioners î.62,244
Details of grantsaregiven onthe followingpages

e rightplaceattherigh ttime.Sm allgrantsthisyearwere:
AgeUKCamden €2,000 ForGardening Club runningcostsat HendersonCourtday carecentrein
Hampstead.Thistwiceaweekprojectgivesits memberstime outside,
withgardening projectsadaptedtotheirspecificneeds andabilities.
AgeUKCamden Ê2,500 Running costsfor theGoodNeighboursScheme, abefriending projectto
supportolderCamdenresidentswho arepredominantlyhouseboundor
isolated and havepoorphysicalandmentalhealth.
Aspern andRussell f2,000 TheButterflySanctuaryProjectgiving peoplefacingmedical,emotional,
Nursery,BelsizePark or social hardshipanopportunity togetsupport frompeople who
understand,andtosocialise. Granttowardsrunningcosts.
CitizensAdvice f2,500 D¡rectsupporttoindividualsthroughsupermarketvouchers/cashto
Camden índividuals in desperatecircumstances.
FamilyAction f1,500 Friendshipworkproject:expensesformentorstotakeserviceusers on
outings and activities.
GiveHelpShare î1,975 Thisgroup focuses on disadvantagedchildrenandfamilies experiencing
foodinsecurity and related healthissues.Thegrantfundedfresh,
healthyfoodparcelsfor threemonthsfor30familieswithchildrenat
Kilburn'sKingsgate Primary School.
London Schoolof f2,000 ClayandCuppaproject,aweeklyceramicsworkshops,withplentyof
Mosaic technicalsupport,inspirational mater¡al and creative freedomtomake
whateverpeoplewouldliketomake.Providingcarerswithrespite
activit¡relaxation, stimulation,artistic satisfactionandgood company.
Plustea,coffee,biscuitsandfruit.
NorthCamden €250 Gardeningtools,plantsandpotsforpeoplewithsevereandenduring
Rehabilitationand mental healthissueswhoaresupportedbythe communitymental
RecoveryTeam healthteam atDalehamGardens.
RoyalFreeHospital: f255 ThreeKindlesforpatients'useinthegeriatricward.
Adultsoc¡alcare
RoyalFreeHospital: f2,500 Chairsandfurniture forlocalpeopleadmittedwithacute health
frailty pathway problems andwithfrailtyanddementia and/orthosewithor atriskof
deliriumandother frailty-relatedsyndromeswhileinthehospital.
StMarywithAllSouls f2,000 Atoyappeal aimed at offering high-qualityChristmasgiftstoat least
Church,Kilburn 100childrenfromlow-income families inthelocal community.
SendCoffeeCIC f2,000 Addingamoduleto theirtrainingcoursetogiveextra employableskills
totheirlearners, aimedatyoungadults(16-25)witha Special
EducationalNeedsorDisabilities.


Fortheyea
rend
ed 30thS

eptember2

023
Restricted Endowment Total Total
Note Funds Funds 2023 2022
Ê I r.
lncomeandendowmentsfrom:
lnvestments
Propertyincome 2 16,333
Dividendsand interest onsecurities 485,965 485,965 362,571
Bank depositandother interest 1,488 1,488 549
Total 1,489
485,965
487,453 379,453
Expenditureon:
Raisingfunds 3 1,980 1,980 4,963
Charitableactivities 4 805,216 805,216 533,383
Total 805,216 1,980 807196 538,346
(Losses)/Gains on investments
Unrealised
I (675,308) (675,308)(538,537)
Net(expenditure) / income (803,728) (1e1,323) (ee5,051)(6e7,430)
Transfersbetweenfunds 13,14803,728 (803,728)
Netmovementinfunds (995,051) (995,051)(6e7,430)
Reconciliationoffunds:
Total fundsbroughtfonruard 18,880,04418,880,044 19,577 .474
Totalfundscarriedforuvard 17,884,99317,884,993 18,880,044
Note
2023
2023 2022 2022
â Ê Ê â
Fixed Assets
Tangibleassets I 2,000 2,000
lnvestments and investmentproperties10 17,851,467 18,726,775
TotalFixedAssets 17,853,467 18,728,775
Current Assets
Debtors 11 135,876 110,571
Cash at bank andinhand 112,422 151,941
Total CurrentAssets 248,298 262,512
Creditors:Amountsfallingdue
withinone year
12 (216,772) (111,2431
NetCurrentAssets 31,526 151,269
Long termdebtors
Total NetAssets 17,884,993 18,880,044
The Funds ofthe Charity
Gapital Funds
Endowments
13 17,884,993 18,880,044
(includingrevaIuation reservesof t4,229,297)
(2022:84,9A4,6A4)
lncome Funds
Restricted incomefunds 14
Total Charity Funds 17,884,993 18,880,044

RentalsfromCommercialLettings
2023 2022
Ê â
Receivableintheyear 16,333
16,333
Expenditure onraising funds
Restrlcted Endowment
ââ
2023
â
2022
Buildingmanagement and maintenance
costs and investment management fees 1,980 1,980 4,963

Expenditure oncharitable activities
Grants(note 5) RestrictedEndowmenl2023
€€Ê
578,515
-
579,515
2022
Ê
265,014
Pensions(note 5) 62,244 68,796
Totalgrants 640,759 640,759 333,810
Grant making support costs (note6) 88,959 88,959 124,809
Governance costs (note6) 75,499 75,498 74,764
805,2't6 805,216 533,383

Grants andpensionspayable comprises:
2023 2022
Grantstolndividuals Number Ê Number Ê
Clothing 19 7,192 32 10,822
Furniture and starterpacks l83 97,884 128 58,780
Summer vouchers 17 16,830
Removals and transport 1 500
Christmas 5 4,003
Medical 4 1,299 2 933
Baby ltems 2 '1,250 6 1,828
Miscellaneous 18 8.502 21 6,029
248 136,960 190 78,892
GrantstoOrganisations 36 441,555 19 186,122
Grants returned
284 578,515 209 265,014
Pensions 72 62,244 76 68,796
GrantstoOrganisationsfellin thefollowingranges:
Ê1-€2,500
10
20,480
Ê2,500 - Ê60,000 (seebelow) 26
421,075
2
'17
2,000
184,',122
36 441,555 19 186,122

September2023:
Ê
Abbey Gommunity Centre cost
Gingerbread 5,000 oflivinggrant 8,825
Camden Carers Servicecostof
UmojaHealthForum 7,79r livinggrant 15,000
ChristiansAgainst Poverty- Homeless Project costof living
Camden Debt Centre 7,950 grant 15,000
Kids 9,920 Community AssociationWest 5,290
CommunityAssociationot Doorstep Reg Charity costof
WestHampstead 10,000 livinggrant 6,750
Henna AsianWomen's Group 10,000 CACcost oflivinggrant 57,362
Home StartCamden 10,000 Centre costoflivinggrant 15,000
Sapphire lndependentHousing
London SchoolofMosaic 10,000 cost of livinggrant 4,500
TheSouth Hampsteadand Sidings CommunityCentre
KilburnCommunity 15,000 cost of living grant 32,145
WestHampstead Women's Centre L5,000 ST Mungos cost oflivinggrant 15,000
TheWinchester Projectcostof
AgeUKCamden 15,000 livinggrant 15,003
TheWinchesterProject L7,075
DoorstepHomeless FamiliesProject 20,000
cAc 2r,262 421,O75
CamdenCAB 57,362

SupportandGovernancecosts
Support Governance 2023 2022
Gosts Gosts Total Total
I Gosts
Ê
Costs
Ê
Officeexpenses 20,340 3,588 23,928 63,754
ProfessionalCharges
Legalfees
Consultancyfees
12,620
il7
12,620
547
8,520
Auditfees forworkonaudit 17,199 17,199 13,320
Accountancy fees 28,460 28,460 30,898
Recruitment fees 975 975
Staff costs(see below) 68,619 12,109 80,728 83,081
Totalcosts 88,959 75,498 164,457 199,573
2022 124,809 74,764 199,573
2023 2022
Ê â
Wagesandsalaries 69,228 73,384
Employer's National lnsurance 3,534 2,073
Pensioncosts 7,966 7,624
80,728 83,081


Fortheyearended30thSeptemb

er2023
I Gainsonlnvestments 2023 2022
t
lncrease/(Decrease) inmarketvalueofProperty TrustFunds (664,464) 325,367
lncrease/ (Decrease) inmarketvalueoflisted investments (10,844) (863,904)
(675,308)(s38,537)
9 TangibleFixedAssets Property
under
Licence
Gost Ê
At1stOctober 2022and30th September2023 2,000
Depreciation
At1stOctober 2022and30th Septembe¡2023
Net Book Value
At30th September 2023 2,000
At30th September 2022 2,000

attributed any value to this propertyinthe account
s.
10 lnvestmentsand investmentproperties Property
Trust Listed 2023 2022
Funds
Ê
lnvestments
Ê
Total
Ê
Total
I
Marketvaluebrought forward 3.771,632 14,055,143 17,826,775 19,386,676
Additions at cost 2,000,000
Disposals (at proceeds value) (3,021,364)
Realised gain/(loss) on disposals
Unrealised gain/(loss) on investments
(664,465) (10,843) (675,308)(538,537)
Market value carriedfonrard 3j07,167 14,044,300 17,151,467 17,826,775
Cash held by investment manager 700,000 700,000 900,000
Total valueofinvestments 3,107,16714,7M,30O _17,851,467__18,7 26I75
Historical costat30th September 2,866,16613,077,368 15,943,53415,943,534

For the yearend ed30thSeptember2023
l0 Investments (Continued)
2023 2022
Listed investments comprise: Ê
Other listed investments 17,15"t,467 17,826,775
Cashlnstruments 700,000
17,851,467
900,000
18,726,775
Trustfor Unapplied Total
¡nvestment TotalReturn endowment
f f f
Atbeginningolthereportingperiod:
Gift component of the permanent endowment 9,959,617 9,959,617
Accumulated inflationary uplift 2.820,965 2,820,965
Unapplied total return
Total
6,099,462
12,780,5826,099,46218,880,044
6,099,462
Movementsinthe reporting period:
Allocationforinvestment 856,299 (856,2ee)
lRvestment return: dividends and interest 487,453 487,453
lnvestment return: gains and losses (675,308) (675,308)
Less; lnvestment management costs
Total
(1,e80)
(1,e80)
856,299(1,046,134)(189,835)
Unappliedtotalreturnallocotedto
income/(expenditure)in thereporting period:
Netmovementsinreportingperîod
(805,216)
(805,216)
856,299(1,851,350)(995,051)
At,endolthereportíng perÍod
Gift component of the permanent endowment 9,959,617 9,959,617
Accumulated inflationary uplift 3,677,264 3,677,264
Unapplied totalreturn 4,248,112 4,248,112
Total 13,636,881 4,248,11217,884,993

Debtors
2023
t
2022
â
Trade debtors 9,722
Dividends and interest receivable 132,583 97,164
Other debtors 3,293 3,685
135,876 110,571

12 Greditors:Amounts fallingdue withinoneyea r
2O,,g 2022
Trade Creditors 2,304 7,860
Other creditors 926
Taxation payable 1,674 1,249
Accruals 212,794 101,209
2'16,772 111,243
f3 EndowmentFunds -2023 Balance
Brought
Transfers
lnvestmentOut/
Balance
Garried
TheHWCTFund Fonrard
t
18,880,044
gains (losses)
It
Amalgamations
(319.743)
Fon¡vard
t
17
993
18 _rczggggl ß1
9,7431
17,884,993
s268 and s275of the CharitiesAc t2011.
EndowmentFunds -2022 Balance Transfers Balance
Brought lnvestment Out/ Garried
Forward gains Amalgamations Fonrard
f, Ê Ê Ê
TheHWCTFund 19,562,474 fi43,893) 18,880,044
1 (538,537) n43,893) 18
044


heldon trust tobe appliedfo

r special purposes:
Balance Balance
Brought lncome Carried
Fonrard
I
&Transfers ln
t
Expenditure
Ê
Forward
Ê
TheHWCTFund 805,216 (805,216)
805,216 16)

Balance Balance
Brought lncome Garried
Forward &Transfers ln Expenditure Forward
Ê Ê Ê
TheHWCTFund '15,000 519,393 (533,383)
Wharrie Cabmen's ShelterFund
15,000 518,383 (s33,383)

haveoccurredin the yearwhichgothrough the rest
funds to cover theexpenses.
Analsis ofFd b
rictedfundwhen the re isnotenoug hrestricted
yuns etweenGharities -2023 2023
Endowment Restricted Total
TheHWCTFund Funds
t
17
Funds
â
Funds
Ê
17,894,993
17.884,993 17
993
AnalysisofFundsbetweenCharities-2022 2022
Endowment Restricted Total
Funds Funds Funds
TheHWCTFund
18.880,044
â Ê
18.880,044
18
044
18.880,044

Endowment Restricted Total
Fund
Ê
Funds
t
Funds
Ê
2,000 2,000
17,851,467 17,851,467
31,526 31,526
'17 17.884,993

2022
Endowment Restricted Total
Fund Funds Funds
t Ê
Tangible fixed assets 2,000 2,000
lnvestments 18,726,775 18,726,775
Netcurrent assets 151,269 151,269
18,880,044 18,880,044

2022StatementofFinancialActivities
Restricted Endowment Total
Funds Funds 2022
t â â
lncome and endowments from:
lnvestments
Property income 16,333 16,333
Dividends andinterest on securities 362,571 362,571
Bank deposit andother interest 549 549
Total il9 378,904 379,453
Expenditure on:
Raisingfunds 4,963 4,963
Charitable activities 533,383 533,383
Total
Gains/(losses)oninvestment assets 533,383 4,963 538,346
Realised
Unrealised
Net(expenditure) / income 538,537) (538,537)
Transfersbetweenfunds (532,834) (164,596) (697,430)
517,834 (517,834)
NetMovement in Funds
(15,000) (682,430) (6e7,430)
Totalfundsbrought forward 15,000 19,562,474 19,577,474
Totalfundscarriedforuvard 18,880,044 18,880,044
2022Supportand Governancecosts
Support Governance Total
Gosts Costs Costs
Ê â Ê
Office expenses 54,191 9,s63 63,754
Professional Charges
Legalfees 8,520 8,520
Accountancy fees 13,320 13,320
Auditfees for workonaudit 30,898 30,898
Staff costs
Totalcosts
70,618
124,809
12,463
7L7A^
83,081
199,573

2023 2022
Ê â
Operating expenses
OfficeExpenses
Office rent and maintenancecharge 1,208 19,066
Rates, electricity, waterrates andcleaning 2,000
Telephone 32 2,505
Printingand stationery 318 2,092
Postage 138 82
lnsurance 2,183 2,954
Computer expensesandoffice equipment 5,115 5,078
Subscriptions 4,777 3,839
Bankcharges 320 465
Office closure costs 5,144 20,420
Sundry expenses 4,693 5,263
23,928 63,754
Less: 85% allocatedtograntmakingsupport costs QO,340) 191)
3,588 9,563
ProfessionalCharges
Legalfees 12,620 8,520
Auditors'feesforauditwork 17,199 13,320
Accountancy fees 28,460 3O,B98
Consultancy fees 547
Recruitment fees 975
59,801 52,738
Salaries 69,228 73,384
Employers National lnsurance 3,534 2,073
Pensioncosts 7,966 7,624
80,728 83,091
Less: 85% allocatedtogrant making support costs 19) (70,618)
12,109 12,463
Governancecosts 75,498 74,764
Grant MakingSupportCosts
85o/oallocated from officeexpenses 20,340 54,191
85%allocated from salariescosts 68,619 70,618
88,959 124,809