2021-12-31-accounts - The Manor Trust Bedhampton

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			Page
Report ofthe Trustees		1	to	5
Independent Examiner's	Report
Statement of Financial Activities
Balance Sheet		8	to	9
Cash Flow Statement			10
Notes tothe Cash Flow	Statement
Notes tothe Financial Statements		12	to	22

		FOR THE	YEAR EN	DED 31 DECE	MBER 2021
						2021	2020
				Unrestricted	Restricted	Total	Total
				fund	funds	funds	funds
			Notes	F
INCOME AND ENDOWMENTS		FROM
Donations and legacies				12,851		12,851	18,316
Charitable activities
Charitab! e activities				509,233		509,233	529,814
Other trading activities				698		698	488
Investment income				1,345	912	2,257	3,610
Total				524,127	912	525,039	552,228
EXPENDITURE ON
Raising funds				2,115	260	2,375
Charitable activities
Charitable activities				514,370		514,370	543,637
Total				516,485	260	516,745	543,637
Net gains on investments				48,859	11,603	60,462	17,535
NET INCOME				56,501	12,255	68,756	26,126
RECONCILIATION	OF FUNDS
Total funds brought	forward			1,082,118	99,636	1,181,754	1,155,628
TOTAL FUNDS CARRIED FORWARD				1,138,619	111,891	1,250,510	1,181,754

		BALANCE SHEET
		31 DECEMBER 2021
			2021	2020
		Notes	F	E
FIXEDASSETS
Tangible assets		13	508,598	509,580
investments		14	676,990	618,903
			1,185,588	1,128,483
CURRENT ASSETS
Debtors Cash at bank and	in hand	15	8,718 139,388	9,361 114,248
			148,106	123,609
CREDITORS
Amounts falling due within one year		16	(83,184)	(70,338)
NET CURRENT ASSETS			64,922	53,271
TOTAL ASSETS	LESSCURRENT
LIABILITIES			1,250,510	1,181,754
NET ASSETS			1,250,510	1,181,754
FUNDS		18
Unrestdcted funds Restricted funds			1,138,619 111,891	1,082,118 99,636
TOTAL FUNDS			1,250,510	1,'l81,754

				2021	2020
			Notes		E
Cash flows from	operating	activities
Cash generated from operations				21,025	19,400
Net cash provided	by operating activities			21,025	19,400
Cash flows from	investing	activities
Purchase oftangible fixed assets				(517)	(1,986)
Sale offixed asset investments				2,375
Interest received				2,257	3,610
Net cash provided	by investing activities			4,115	1,624
Change in cash	and cash	equivalents
in the reporting	period			25,140	21,024
Cash and cash equivalents		atthe
beginning ofthe	reporting	period		114,248	93,224
Cash and cash equivalents		atthe end
ofthe reporting	period			139,388	114,248

		NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER2021	NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER2021	NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER2021	NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER2021	NOTES TO THE CASH FLOW STATEMENT FOR THE YEAR ENDED 31 DECEMBER2021
	RECONCILIATION	OF NET INCOME TO NET CASH FLOW FROM OPERATING ACTIVITIES
					2021	2020
					F
	Net income for the	reporting		period (as per the Statement of
	Financial Activities)				68,756	26,126
	Adjustments for:
	Depreciation charges				1,499	1,482
	Gain on investments Interest received Decrease in debtors Increase in creditors				(60,462) (2,257) 643 12,846	(17,535) (3,610) 1,959 10,978
	Net cash provided	by operations			21,025	19,400
2.	ANALYSIS OF CHANGES		IN	NET FUNDS
				At 1.1.21	Cash flow	At 31.12.21
	Net cash
	Cash at bank and in	hand		114,248	25,140	139,388
				114,248	25,140	139,388
	Total			114,248	25,140	139,388

	at their settlement a	at their settlement a	at their settlement a	mount after allowing for any trade dis	counts due.
2.	DONATIONS AND			LEGACIES
					2021	2020
	Sundry donations		received		2,651	6,002
	BHL and Friends'	subsidiary membership		donations subscriptions	10,200	12,150 164
					12,851	18,316
3.	OTHER	TRADING		ACTIVITIES
					2021	2020
						E
	Fundraising events				698	488
4.	INVESTMENT INCOME
					2021	2020
						F
	Deposit account interest					1,281
	Dividends	received			2,257	2,329
					2,257	3,610

					2021	2020
		Activity
	The Lodge - Contributions
	from Residents The Elms - Contribution	Charitable	activities		457,031	465,396
	from Residents Grants	Charitable Charitable	activities activities		36,611 15,591	36,398 28,020
					509,233	529,814
	Grants received, included	in the above,	are as follows:
					2021	2020
					E
	Hampshire County Council Job Retention Scheme				15,399 192	25,896 2,124
					15,591	28,020
6.	RAISING FUNDS
	Investment management	costs
					2021	2020
	Portfolio management				2,375
7.	CHARITABLE ACTIVITIES COSTS
					Support
				Direct	costs (see
				Costs	note 8)	Totals
					F	E
	Charitable activities			507,909	6,461	514,370
8.	SUPPORT COSTS
						Management
						E
	Charitable activities					6,461

Management
		2021	2020
		Charitable	Total
		activities	activities
		F
Advertising			360
Repairs and maintenance	copier costs	222	50
Payroll charges Accountancy fees Legal and professional		1,561 2,996 13	5,087 3,000
Bank charges		96	102
Printing, postage and stationary		523	732
General expenses		1,050	2,277
		6,461	11,608
NET INCOIIE/(EXPENDITURE)
Net income/(expenditure)	is stated after charging/(crediting):
		2021	2020
Depreciation —owned assets Independent examiner's fee		1,500 2,400	1,482 2,400

				2021	2020
The Lodge The Lodge The Lodge	- Salaries and wages - Social security costs —Pension costs			307,208 16,568 4,736	315,159 14,034 4,907
The Elms - The Elms - The Elms -	Salaries and wages Social security costs Pension costs			31,764 1,634 401	31,725 1,401 490
				362,311	367,716
The average monthly		number ofemployees	during the year was as follows:
				2021	2020
Retirement	living			27	27

STAFF COSTS - continued	STAFF COSTS - continued
No employees received emoluments		in excess ofF60,000.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL			ACTIVITIES
			Unrestricted	Restricted	Total
			fund	funds	funds
					F
INCOME AND ENDOWMENTS	FROM
Donations and legacies			17,936	380	18,316
Charitable activities
Charitable activities			527,690	2,124	529,814
Other trading activities			488		488
Investment income			2,596	1,014	3,6'IO
Total			548,710	3,518	552,228
EXPENDITURE ON
Charitable activities
Charitable activities			541,265	2,372	543,637
Net gains on investments			13,730	3,805	17,535
NET INCOME			21,175	4,951	26,126
RECONCILIATION OF FUNDS
Total funds brought forward			1,060,942	94,686	1,155,628
TOTAL FUNDS CARRIED FORWARD			1,082,117	99,637	1,181,754

TANGIBLE FIXEDASSETS
			Other
	Freehold	Houses	adrnin
	property	equipment	equipment
COST
At 1 January 2021	507,220	36,355	618
Additions
Disposals
At 31 December 202'I	507,220	36,355	618
DEPRECIATION
At 1 January 2021		35,849	618
Charge for year		506
Eliminated on disposal
At 31 December 2021		36,355	618
NET BOOK VALUE
At 31 December 2021	507,220
At 31 December 2020	507,220	506
	Bedharnpton
	Historical	Computer
	Collection	equipment	Totals
	E
COST
At 1 January 2021	347	15,361	559,901
Additions		518	518
Disposals		(11,905)	(11,905)
At 31 December 2021	347	3,974	548,514
DEPRECIATION
At 1 January 2021	347	13,507	50,321
Charge for year		994	1,500
Eliminated on disposal		(11,905)	(11,905)
At 31 December 2021	347	2,596	39,916
NET BOOK VALUE
At 31 December 2021		1,378	508,598
At 31 December 2020		1,854	509,580

FIXEDASSET INVES	T	M	ENTS
				Listed	Unlisted
				investments	investments	Totals
				E
MARKET VALUE
At 1 January 2021				578,903	40,000	618,903
Disposals				(2,375)		(2,375)
Revaluations				60,462		60,462
At 31 December 2021				636,990	40,000	676,990
NET BOOKVALUE
At 31 December 2021				636,990	40,000	676,990
At 31 December 2020				578,903	40,000	618,903
All fixed asset investments			are held within the United	Kingdom.
Unlisted investments	are:
Bedhampton Holdings		Limited -40,000shares			40,000	40,000
There is no ready market			for these shares.
Cost or valuation at 31		December 2021 is represented		by:
				Listed	Unlisted
				investments F	investments E	Totals f
Valuation in 2018				(24,166)		(24,166)
Valuation in 2019				56,454		56,454
Valuation in 2020				17,535		17,535
Valuation in 2021				60,462		60,462
Cost				526,705	40,000	566,705
				636,990	40,000	676,990
DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
					2021	2020
					E	E
Trade debtors					60
Other debtors					296	296
Prepayrnents					8,362	9,065
					8,718	9,361

CREDITORS: AMOU	NTS FALLING DUE WITHIN ON	E YEAR
		2021	2020
		P
Trade creditors Social security and other taxes Other creditors		10,693 3,404 53,959	5,259 3,985 40,537
Accruals and deferred	income	15,128	20,557
		83,184	70,338

Deferred income	represents	income receiv	ed in advance fo	r contributions	in the next finan	cial year.
					2021	2020
Brought forward					17,299	6,001
Amount released Amount deferred	to incoming in year	resources			(17,299) 12,383	(6,001) 17,299
Carried forward					12,383	17,299
ANALYSIS OF NETASSETS BETWEEN			FUNDS
					202'I	2020
			Unrestricted	Restricted	Total	Total
			fund	funds	funds	funds
Fixed assets			508,598		508,598	509,580
Investments			574,200	102,790	676,990	618,903
Current assets			139,005	9,101	148,106	123,609
Current liabiiities			(83,184)		(83,184)	(70,338)
			1,138,619	111,891	1,250,510	1,181,754
MOVEMENT IN	FUNDS
					Net
					movement	At
				At 1.1.21	in funds	31.12.21
Unrestricted funds
General fund				1,082,118	56,501	1,138,619
Restricted funds
The Waterloo Room Maint. Fund—
Income				5,932	912	6,844
The Waterloo Room Maint. Fund-
Capital				33,040	4,080	37,120
Bedhampton Historical Collection				58,407	7,263	65,670
The Lodge Association				1,430		'I,430
Waterloo Room RoofAppeal				771		771
Picture Framing				56		56
				99,636	12,255	111,891
TOTAL FUNDS				1,181,754	68,756	1,250,510

Net movement	in funds	, include	d in the abo	ve are as fo]low	s:
				Incoming	Resources	Gains and	Movement
				resources	expended	losses	in funds
							E
Unrestricted	funds
General fund				524,127	(516,485)	48,859	56,501
Restricted funds
The Waterloo	Room Maint. Fund-
Income				912			912
The Waterloo	Room Maint. Fund-
Capital						4,080	4,080
Bedhampton	Historical	Collection			(260)	7,523	7,263
					(260)	11,603	12,255
TOTAL FUNDS				525,039	(516,745)	60,462	68,756
Cornparatives	for movement		in funds
						Net
						movement	At
					At 1.1.20	in funds	31.12.20
					F
Unrestricted	funds
General fund					1,060,942	21,176	1,082,118
Restricted funds
The Waterloo	Room Maint. Fund-
Income					4,918	1,014	5,932
The Waterloo	Room Maint. Fund-
Capital					33,120	(80)	33,040
Bedhampton	Historical	Collection			54,522	3,885	58,407
The Lodge Association					1,549	(119)	1,430
Waterloo Room RoofAppeal					521	250	771
Picture Framing					56		56
					94,686	4,950	99,636
TOTAL FUNDS					1,155,628	26,126	1,181,754