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2022-12-31-accounts

Trustees, directors, officers and advisors Trustees, directors, officers and advisors
Trustees'
report for the year ended 31 December 2022
2-6
Independent
auditors'
report to the members
of The Wavertree
Education Trust Limited 7-10
Statement offinancial activities for the year ended 31 December 2022 (including income
and expenditure)
Balance sheet as at 31 December 2022 12
Notes to the financial statements
forthe year ended 31 December 2022
13-20

Notes Unrestricted
funds
6
Restricted
funds
E
T t
I 2022
&
Total
2021
8
Income
Donations
and gifts in kind
2 13'000 476,383 489,383 447,724
Investment
income
3 1,122 1,122 524
Total income 13,000 477,505 490,505 448,266
Expenditure
on:
Charitable
activities
4 6,682 471,383 478,065 472619
Total expenditure 6,682 471 383 478,065 472,619
Net incomel(expenditure) for the year 6,318 6,122 12,440 (24,353)
Reconciliation
offunds
Total funds brought
forward
8 56673 283,595 340268 364621
Total funds carried forward 8 62,991 289,717 352,708 340,268

Balance sheet a
egistered
No. 5370950
s at 31 D ecembe r 2022
2022 2021
Notes
Current assets
Short term investments
Cash at bank and
in hand
10 227,523
541,439
225,501
326,061
Debtors 25,000 46,937
1 093962 600519
Creditors: amountsfallln duewithinone ear 7 741,254 260251
Net current assets 352.708 340268
340,268
Funds:
Unrestricted
funds
62,991 56,673
Restricted funds 289.717 263,595
Total fund balances 8 352,708

2
Do
nations
and gifts in kind
2022 2021
Donations:
Charitable organisations 254,500 201,958
Others 234883 245 766
489,383 447,724

2022 2021
f
Grants 471,383 468,303
Audit services 5,120 3,780
Trustee Indemnity Insurance 1,500 369
Su ort/Administration costs 62 167
478,065 472,619

7
Creditors: amounts
fall
ing due within one year
2022 2021
F
Accruals 741,254 260.251

Analysis o fcharit able funds —Cu rrent yea r
31 December
2021
Income Expenditure 31 December
Analysis
of
unrestricted fund
movements
Unrestricted
funds
56,673 13,000 6,682 62,991
Analysis
of
restricted
fund
movements
Anonymous
Donation
(2012) (i) 56,136 218 56,354
Anonymous
Donation
(2013) (i) 106,678 415 107,093
Gerald Leigh Charitable
Trust
(ii) 67,924 11,764 (11,500) 68,188
Gerald
leigh CT (2020travel)
(ii) 503 505
Thoroughbred
Association
Breeders 135,000 (135,000)
Racing Foundation (vi) 2,093 2,101
EBMoiler Charitable Trust (iii) 2,989 12 3,001
EBMoiler Charitable Trust 25,000 (25,000)
Alborada
Charitable
Trust 10,000 (10,000)
John Pearce Foundation 30,000 (30,000)
Childwick Trust 30,000 (25,000) 5,000
Anonymous
Donation
(2020) (v) 10,064 39 10,103
Tattersalls 30,000 (30,000)
Watership
Down Stud
10,000 (10,000)
Anonymous
Donation
(2005) (iv) 37,208 145 37,353
Horserace Bettin
Lev
Board
194,883 (194,883)
Total restricted funds 283,595 477,505 471,383 289717

Analysis ofcharitable funds —Prior funds —Prior year
31 December
2020
Income Expenditure 31 December
2021
Analysis
of
unrestricted
fund
movements
Unrestricted funds 60,031 958 4,316 56,673
Analysis of
restricted
fund
movements
Anonymous Donation (2012) (i) 76,029 107 (20,000) 56,136
Anonymous Donation (2013) (i) 106,474 204 106,678
Gerald
Leigh
Charitable
Trust
(ii) 67,794 130 67,924
Gerald leigh CT(2020 travel) (ii) 502 503
Thoroughbred Breeders Association 131,000 (131,000)
Racing Foundation
(vi)
3,626 (1,537) 2,093
EB Moiler Charitable
Trust
(iii) 2,983 2,989
EB Moiler Charitable
Trust
30,000 (30,000)
Alborada
Charitable
Trust
10,000 (10,000)
John Pearce Foundation 30,000 (30,000)
Anonymous Donation (2020) (v) 10,045 19 10,064
Tattersalls 30,000 (30,000)
Watership
Down Stud
10,000 (10,000)
Anonymous Donation (2005) (iv) 37,137 71 37,208
Horserace Bettin
Lev
Board
205,766 205,766
Total restricted funds 304.590 447,306 468,303 283,595
Total funds 364,621 448,266 472,619 340268

12 Analysis ofnet asse ts between funds —Current year
Unrestricted 2022
funds Restricted funds Total
Short term investments 227,523 227,523
Cash at bank and in hand 62,991 778,448 841,439
Other net current assets 716,254 716,254
62,991 289,717 352,708

Unrestricted 2021
funds Restricted funds Total
Short term investments 225,501 225,501
Cash at bank and in hand 55,715 270,366 326,081
Other net current assets 211314 211763
55.715 284,553 340,268