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2022-12-31-accounts

Page
Report ofthe Trustees 1 to 15
Independent Examiner's Report 16
Statement of Financial Activities 17
Balance Sheet 18
Notes to the Financial Statements 19 to 23
Detailed Statement of Financial Activities 24

FOR TH E YEAR ENDED 31DECEM BER 2022
2022 2021
Unrestricted Total
Notes funds
f
funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
16,767 66,346
Investment
income
28,254 25,316
Total 45,021 91,662
EXPENDITURE ON
Raising funds 2,124 2,142
Charitable
activities
Advice and relief 56,289 43,354
Governance
costs
2,503 2,872
Total 60,916 48,368
NET INCOME/(EXPENDITURE) (15,895) 43,294
Other recognised
gains/(losses)
Gains/(tosses)
on revaluation
offixed assets
~96215) 74632
Net movement
In funds
(112,110) 117,931
RECONCILIATION
OF FUNDS
Total funds brought forward 1,259,018 1,141,087
TOTAL FUNDS CARRIED FORWARD 1,146,906 1,259,015

SWISS BENEVOLENT S OCIETY (REGISTERED NUMBER : 05475876)
BALANCE SHEET
31DECEMBER 2022
2022 2021
Unrestricted Total
funds funds
Notes F
FIXEDASSETS
Tangible assets 869 1,176
Investments 879,966 976,181
880,635 977,357
CURRENT ASSETS
Debtors 1,923 1,500
Cash at bank 266,574 282 225
268,497 283,725
CREDITORS
Amounts falling due within one year 10 (2,224) (2,064)
NET CURRENT ASSETS 266,273 281 661
TOTAL ASSETSLESSCURRENT LIABILITIES 1,146,908 1.259,018
NET ASSETS 1,146,908 1,259,018
FUNDS
Unrestricted
funds
1.146,908 1 259018
TOTAL FUNDS 1,'146,908 1 259,018

INVESTMEN T INCOME
2022 2021
F F
Income from UK listed investments 28,249 25,313
Deposit account interest 5 3
28,254 25,316
RAISING FUNDS
Investment management costs
2022f 2021
Portfolio management 2,124 2,142
NET INCOME/(EXPENDITURE)
Net income/(expenditure) is stated after charging/(crediting):
2022f 2021
Depreciation - owned assets 507 411
Independent examiner's fee 750 750
Independent examiner's fee - other 1,314 1,314

FOR THE YEAR ENDED 31 DECEMBER 2022
7. TANGIBLE FIXEDASSETS
Computer
equipment
F
COST
At 1 January 2022 and 31 December 2022 3,334
DEPRECIATION
At 1 January 2022 2,158
Charge for year 507
At 31 December 2022 2,665
NET BOOK VALUE
At 31 December 2022 669
At 31 December 2021 1,176

FIXEDASSET INVESTM ENTS
Listed
investments
F
MARKET VALUE
At 1 January 2022
Revaluations
976,181
~96.215)
At 31 Decem'ber 2022 879,966
NET BOOK VALUE
At 31 December 2022 879,966
At 31 December 2021 976,181
There were no investment assets outside the UK.
Cost or valuation
at 31 December 2022 is represented
by:
Cost or valuati on
at 31
December 2022 is represented
by:
Listed
investments
E
Valuation
in 2022
879,966
The historic cost ofthe investments was f790,569(2021 - f790,569).
9. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
Other debtors 423
Prepayments and accrued income 1,500 1,500
1,923 1,500

2022
f
2021
f
Other creditors 160
Accruals and deferred income 2,064 2,064
2,224 2,064
MOVEMENT IN FUNDS
Net
movement At
At 1.1.22 in funds 31.12.22
Unrestricted funds
General fund 359,018 (112,110) 246,908
Designated Funds 900,000 900,000
1,259,018 ~112,110) 1,146,908
TOTAL FUNDS 1.259.018 ~112.110) 1,146,908

Net mov eme nt in fu nds,
include
d in the above are as follows:
Incoming Resources Gains and Movement
resources
f
expended
f
losses
f
in funds
F
Unrestricted funds
General fund 45,021 (60,916) (96,215) (112,110)
TOTAL FUNDS 45,021 (60,916) . (96,215) (112,110)
Comparatives for movement in funds
Net
movement At
At 1.1.21
F
in funds
f
31.12.21
f
Unrestricted funds
General fund 241,087 117,931 359,018
Designated Funds 900,000 900,000
1,141,087 117,931 1,259,018
TOTAL FUNDS 1,141,087 117,931 1,259,018
Comparative net movement
in funds,
included
in the above are as
follows:
Incoming Resources Gains and Movement
resources
f
expended
f
losses
f
in funds
F
Unrestricted funds
General fund 91,662 (48,368) 74,637 117,931
TOTAL FUNDS 91,662 L48, 336688) 74,637 117,931

FOR THE YEAR ENDED 3 1 DECEMBER 2022
2022 2021
F
INCOME AND ENDOWMENTS
Donations
and legacies
Gift aid on donations
1,346
Donations 7,107 7,083
Legacies
Subsidy from Swiss federation
5,212
4,448
50,000
7,917
16,767 66,346
Investment
income
Income from UK listed investments 28,249 25,313
Deposit account interest 5 3
28,254 25,316
Total incoming
resources
45,021 91,662
EXPENDITURE
Investment
management
costs
Porffolio management 2,124 2,142
Charitable
activities
Wages 21,233 14,658
Pensions 1,095 800
Special events
Grants to individuals
2,815
19,288
400
16,643
44,431 32,501
Support costs
Management
Visiting expenses 67 144
Telephone 579 458
Printing,
postage and
stationery 164 502
Sundries 772 492
Rent 2,510 2,760
ITcosts 4,379 3,902
Subscriptions 226 352
Computer
equipment
depreciation 507 411
9,204 9,021
Governance costs
Wages 2,654 1,832
Insurance 361 730
Accountancy
and legal fees
2,064 2,064
Bank charges 78 78
5,157 4,704
Total resources expended 60,916 48,368
Net (expenditure)/income ~15,895) 43,294