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2020-12-31-accounts

Pages
Trustees' annual
report
1 to4
Independent
examiner's
report to the trustees
Statement offinancial activities
Statement offinancial position
Notes to the financial statements sto15

The trustees present
31 December 2020.
The trustees present
31 December 2020.
The trustees present
31 December 2020.
their report and the unaudited financial statements financial statements financial statements ofthe charity forthe year ended
Reference and administrative details
Governing documents Will ofJohn Alan Kelly dated 21 December 1994
(died 13March 1995)
Charity Commission Scheme dated 4 March 2019
Registered charity name Kelly Trust (Crediton)
Charity registration number 1116644
Principal office Boniface Centre
Church Lane
Crediton
EX172AH
The trustees AA White
J M Beskeen
C M Clark
CS Nicholl (Miss)
J D Ward
WS Lee (Resigned 31 December 2020)
G J Mortimer
EJ Heard
R Cheriton
(Mrs)
J King
D Brassington
WJ Crooke
Independent examiner Nick Smy ACA
Thomas Westcott
Chartered
Accountants
Queens House
New Street
Honiton
Devon, EX141BJ
Bankers National
Westminster
Bank pic
18StThomas Centre
Cowick Street
Exeter
Devon, EX1 1DE
Investment managers Charles Stanley &Co Ltd CCLA
Broadwalk
House
Senator House
Southernhay
West
85 Queen Victoria Street
Exeter London
Devon, EX1 1TS EC4V4ET
Solicitors Gilbert Stephens LLP
Manor House
North Street
Crediton
Devon, EX172BR

Year ended 31 Decemb er 2020
2020 2019
Unrestricted
funds Total funds Total funds
Note 6 6
Income and endowments
Investment
income
4 35,010 35,010 35,927
Total income 35,010 35,010 35,927
Expenditure
Expenditure
on raising funds:
Investment
management
costs
Expenditure
on charitable
activities
5
6
(5,923)
(9,476)
(5,923)
(9,476)
(6,067)
(66,696)
Total expenditure (15,399) (15,399) (74,763)
Net gains/(losses)
on investments
9 5,959 5,959 116,459
Net income and net movement in funds 25,570 25,570 77,623
Reconciliation
offunds
Total funds brought
forward
1,477,022 1,477,022 1,399,399
Total funds carried forward 1,502,592 1,502,592 1,477,022

31 December 20 20
2020 2019
Note 5
Fixed assets
Investments 13 1,460,115 1,452,541
Current assets
Debtors 14 5,900 6,350
Cash at bank and in hand 45,132 26,674
51,032 33,024
Creditors: amounts falling due within one year 15 (8,555) (8,543)
Net current assets 42,477 24,481
Total assets less current liabilities 1,502,592 1,477,022
Net assets 1,502,592 1,477,022
Funds ofthe charity
Unrestricted
funds
1,502,592 1,477,022
Total charity funds 16 1,502,592 1,477,022

Investment
income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2020 Funds 2019
Income from investment properties 20,870 20,870 19,080 19,080
Income from listed investments 5,335 5,335 7,618 7,618
Bank interest receivable 24 24 54 54
Investment
interest
8,781 8,781 9,175 9,175
35,010 35,010 35,927 35,927
Income from investment properties
Unrestricted Total Funds Unrestricted Total Funds
Funds
6
2020 Fundsf 2019
10Meadow Gardens
19Greenway
7Waresfoot
Drive
2,110
6,760
6,240
2,110
6,760
6,240
6,240
4,160
2,920
6,240
4,160
2,920
12Waresfoot Drive 5,760 5,760 5,760 5,760
20,870 20,870 19,080 19,080

Unrestricted Total Funds Unrestricted Total Funds
Funds 2020 Funds 2019
E 6
Investment
managers'
fees 3,797 3,797 3,134 3,134
Repairs to properties and insurance 2,126 2,126 4,933 4,933
5,923 5,923 8,067 8,067
Expenditure on charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2020 Funds 2019
F 6 6
Grants 4,000 4,000 61,600 61,600
Support costs 5,476 5,476 5,096 5,096
9,476 9,476 66,696 66,696
Analysis ofgrants
2020 2019
6 6
Grants to institutions
Age Concern Crediton 1,000 6,500
Yeoford Church 1,000
Crediton Church Campaign (RoofAppeal) 50,000
Crediton Methodist Church 2,500
MS Society 500
Crediton Foodbank 100
2,000 59,600
Grants to individuals
Mr N Beighton 1,000
Mrs A Jerman 1,000
Mrs KCoates 2,000
4,000 61,600

Analysis of governance
costs
Unrestricted Total Funds Unrestricted Total Funds
Funds
6
2020
6
Funds
F
2019
f
Clerk to the Trustees 1,250 1,250 1,250 1,250
Insurance 738 738 746 746
Meeting
room and the facilities
500 500 500 500
Independent examination 1,314 1,314 1,275 1,275
Accountancy 1,674 1,674 1,275 1,275
Sundry expenses 50 50
5,476 5,476 5,096 5,096

Net gains on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds 2020 Funds 2019
F
Gains/(losses) on investment property 30,000 30,000
Gains/(losses) on listed investments 5,959 5,959 86,459 86,459
5,959 5,959 116,459 116,459
Independent examination fees
2020 2019
F 6
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,314 1,275
Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2020 2019
6 F
Wages and salaries 1,250 1,250

Investments
Cash or cash Listed Investment Other
equivalents investments properties investments Total
F F 6
Cost or valuation
At 1 January 2020 18,886 286,689 800,000 346,966 1,452,541
Additions 101,994 96,335 198,329
Disposals (100,005) (96,709) (196,714)
Other movements 18,336 (12,377) 5,959
At 31 December 2020 20,875 305,025 800,000 334,215 1,460,115
All investments
shown
above are held at valuation.
Listed investments
Historical cost as at
31 December 2020 20,875 247,773 778,505 287,856 1,335,009
COLA investments COLA investments 305,025
Investment properties
2020 2019
F
10Meadow Gardens 190,000 190,000
19Greenway 190,000 190,000
7Waresfoot Drive 200,000 200,000
12Waresfoot Drive 220,000 220,000
800,000 800,000

14. Debtors
2020 2019
8 F
Other debtors 5,900 6,350
15. Creditors: amounts falling due within one year
2020 2019
F
Accruals and deferred income 2,628 2,550
Other creditors 5,927 5,993
8,555 8,543

Unrestri cted
funds
At At
1 January Gains and 31 December
2020 Income Expenditure losses 2020
5 5 F F
General funds 1,477,022 35,010 (15,399) 5,959 1,502,592
At At
1 January Gains and 31 December
2019 Income Expenditure losses 2019
F F F
General funds 1,399,399 35,927 (74,763) 116,459 1,477,022

Analysis ofnet as sets between funds
Unrestdcted Total Funds
Funds 2020
F
Investments 1,460,115 1,460,115
Current assets 51,032 51,032
Creditors less than 1 year (8,555) (8,555)
Net assets 1,502,592 1,502,592
Unrestricted Total Funds
Funds 2019
8
Investments 1,452,541 1,452,541
Current assets 33,024 33,024
Creditors less than 1 year (8,543) (8,543)
Net assets 1,477,022 1,477,022