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2022-12-31-accounts

Page
Report ofthe Trustees 1to 10
Report ofthe Independent
Auditors
11to 13
Statement ofFinancial Activities 14
Balance Sheet
Cash Flow Statement 16
Notes to the Financial Statements 17to 27
Detailed Statement of Financial Activities 28 to 32

Year ended Year ended
31.12.2022 31.12.2021
Unrestricted Restricted Total Total
funds funds funds funds
Notes
INCOME FROM
Donations
and legacies
2 328,661 658,803 987,464 535,145
Other trading activities 3 4,503 4,503 9,227
Investment
income
4 81,429 30,029 111,458 88,621
Total 414,593 688,832 1,103,425 632,993
EXPENDITURE ON
Raising funds 5 35,530 7,291 42,821 41,765
Charitable
activities
6 283,063 119,644 402,707 385,324
Total 318,593 126,935 445,528 427,089
Net (losses)/gains on investments (354,101) (129,487) (483,588) 537,115
Net (expenditure)/income (258,101) 432,410 174,309 743,019
Transfers
between
funds
Net movement
in
funds (258,101) 432,410 174,309 743,019
RECONCILIATION OF FUNDS
Total funds brought forward 4,866,517 1,881,127 6,747,644 6,004,625
TOTAL FUNDS CARRIED FORWARD 4,608,416 2,313,537 6,921,953 6,747,644

2022 2021
Notes K
FIXEDASSETS
Investments 13& 14 8,379,732 9,142,132
8,379,732 9,142,132
CURRENT ASSETS
Debtors 15 62,929 49,000
Cash at bank 132,123 97,287
195,052 146,287
CREDITORS
Amounts
falling due within one year
16 (41,324) (59,537)
NET CURRENT ASSETS 153,728 86,750
TOTAL ASSETS LESSCURRENT
LIABILITIES 8,533,460 9,228,882
CREDITORS
Amounts
falling
due aller more
than one year 17 (1,611,507) (2,481,238)
NET ASSETS 6,921,953 6,747,644
FUNDS 18 &,19
Unrestricted
funds
4,608,416 4,866,5 17
Restricted
funds
2,313,537 1,881,127
6,921,953 6,747,644

2022 2021
Notes K
Cash flows from operating activities:
Cash generated
from operations
(65,403) 815,981
Net cash provided
by (used
in) operating activities (65,403) 815,981
Cash flows from investing activities:
Purchase offixed asset investments (2,269,888) (3,349,545)
Sale offixed asset investments 2,369,846 2,565,996
Interest received 281
Net cash provided
by (used
in) investing activities 100,239 (783,540)
Change
in cash and cash equivalents
in the reporting period 34,836 32,441
Cash and cash equivalents at the beginning ofthe reporting period 97,287 64,846
Cash and cash equivalents at the end of the reporting period 132,123 97,287
1. RECONCILIATION
OF NET (EXPENDITURE)/INCOME
TO NET CASH FLOW FROM OPERATING
ACTIVITIES
2022 2021
Net
(expenditure)/income
for the reporting period (as per the
statement offinancial activities) 174,309 743,019
Loss/(Gain)
on investments
662,442 (734,562)
Interest received (281) (9)
Decrease/(Increase)
in stock
Decrease/(Increase)
in debtors
(13,929) 11,727
(Decrease)/Increase
in creditors
(18,213) 5,214
(decrease)/Increase
in long term liabilities
(869,731) 790,592
(65,403) 815,981
ANALYSIS OF CHANGES IN NET~DEBT /FUNDS
At 01.01.22 Cash flow At 31.12.22
Net cash
Cash at bank 97,287 34,836 132,123
97,287 34,836 132,123
Total 97,287 34,836 132,123

Unrestricted Restricted Year ended Year ended
Funds Funds 31.12.22 31.12.21
Subscriptions (Riflemen and Oflicers) 196,622 196,622 164,373
Subscriptions (Officers) 36,582 36,582 34,987
Donations
and
legacies 94,466 679 95,145 269,615
Book sales 991 120 1,111 1,986
Sale ofassets and other items 658,004 658,004 64,184
328,661 658,803 987,464 535,145

Unrestricted Restricted Year ended Year ended
Funds Funds 31.12.22 31.12.21
Magazine income 4,503 4,503 9,227
4,503 4,503 9,227

Unrestricted Restricted Year ended Year ended
Funds Funds 31.12.22 31.12.21
Deposit account interest 281 281 9
Dividend and interest 81,148 30,029 111,177 88,612
81,429 30,029 111,458 88,621

Unrestricted Restricted Year ended Year ended
Funds Funds 31.12.22 31.12.21
K
Investment management fees 19,714 7,291 27,005 25,309
Regimental magazine 15,816 15,816 16,456
35,530 7,291 42,821 41,765

Grant funding Grant funding Support
Direct ofactivities costs
costs (see note 7) (see note 8) Totals
General (RHQ) 117,959 345 44,568 162,872
Battalions, Reserve Forces, ITC Coy and AFC Harrogate grants 39,417 39,417
City and County office grants 7,189 7,189
Officers Fund 24,912 14,173 39,085
5 (V) RGJ Trust Fund 9,500 9,500
Lawrence Bequest Fund 20,000 20,000
Hatton Bequest Fund
RGJ Management Fund 244 86,044 86,287
Light Infantry
Management
Fund 97 13,260 13,357
Museum
Grant
25,000 25,000
143,211 214,927 44,568 402,707
GRANTS PAYABLE
The total ofgrants paid during the year was as follows:
Year ended Year ended
31.12.22 31.12.21
Unrestricted
funds:
Battalion, Reserve Forces, ITC Coy and AFC Harrogate 39,417 45,500
Cornwall
office
Exeter office 500 1,000
London office (97) 850
Salisbury office 1,539
Shrewsbury
office
1,500 1,000
Taunton office 746 1,200
Yorkshire office 3,000 2,300
South West office 500
Rifles admin 500
RHQ grant 345 373
5(V)RGJ Trust 9,500 7,500
Officers fund grant 14,173 8,975
Restricted funds:
Grants (Hatton Bequest Fund) 1,000
Grants (Light Infantry Fund) 13,260 200
Adventure
Training
GGIGI'
I
grants (Lawrence Bequest Fund)
Ig
IGIGIgg~g
di
20,000
8;%4
20,000
%4,lgg
RGJ Association (RGJ Management Fund)
New museum
CI0
25,000 13,000
214,927 168,014

8. SUPPORT COS TS
Governance
Management (see note 9) Total
8 8
Postage and stationery 314 314
Publications (600) (600)
IT admin support and equipment 1,987 1,987
Membership
and
subscriptions 175 175
Equtpment
maintenance
and repairs 12,969 12,969
Trustee honoraria
Staffhonoraria 10,500 10,500
Insurance 7,056 7,056
Meeting costs 321 321
Regimental
Secretary expenses
140 140
Colonel Comdts Expenses
Accountancy 5,091 5,091
Auditors'
remuneration
6,600 6,600
15 15
37,647 6,921 44,568
9. GOVERNANCE COSTS
Unrestricted Restricted Year ended Year ended
Funds Funds 31.12.22 31.12.21
8 8 8 8
Meeting costs 321 321 72
Auditors'
remuneration
6,600 6,600 6,764
6,921 6,921 6,836

Rifles Collection Curators gross salaries
Pension costs
Employers
NI
Total salary costs

Unrestricted Restricted Total
funds funds funds
g
INCOME II'ROM
Donations
and legacies
519,676 15,469 535,145
Other trading activities 9,227 9,227
Investment
income
63,224 25,397 88,621
Total 592,127 40,866 632,993
EXPENDITURE ON
'
g flntda
Charitable
activities
299,878 85,446 385,324
Total 334,409 92,680 427,089
Net gains/(losses) on investments 388,165 148,950 537,115
Net income/(expenditure) 645,883 97,136 743,019
Transfers
between funds
Net movement
in
funds 645,883 97,136 743,019
RECONCILIATION OF FUNDS
Total funds brought forward 4,220,634 1,783,991 6,004,625
TOTAL FUNDS CARRIED FORWARD 4 866 517 1 881 127 6 747 644

Listed
Investments
MARKET VALUE
At 1stJanuary 2022 9,142,032
Additions 2,269,888
Disposals (2,369,846)
Revaluation
(Charity)
(483,589)
Revaluation
(held for third parties)
(178,853)
At 31st December 2022 8,379,632
NET BOOK VALUE
At 31st December 2022 8,379,632
At 31st December 2021 9,142,032
Market
value
g
Within the United Kingdom 3,026,053
Outside the United Kingdom 5,353,579
8,379,632

FIXEDA SSET INV ESTMENTS - CHARITY ONLY
2022 2021
Listed investments 8,379,632 9,142,032
Investment in unlisted subsidiary 100 100
8,379,732 9,142,132

2022 2021
g
Other debtors 62,929 49,000
Deferred consideration
Amounts falling due in more than one year:
Deferred consideration
62 929 49000

2022 2021
Other creditors 21,332 23,012
Rifles Benevolent Trust 19,992 36,525
41,325 59,537

Group
2022 2021
DDLI Charities 762,661 865,829
I Rifles PRI 109,389 117,632
2 Rifles PRI 204,531 219,944
4 Rifles PRI 54,569 58,682
5 Rifles PRI 63,940 68,759
6Rifles PRI 40,748 38,772
7Rifles PRI 160,747 172,906
Rifles &LI Association Somerset 214,923 231,119
RGBW Fund (0) 707,595
1,611,507 2481 238

Unrestricted Restricted Total Total
Funds Funds 2022 2021
K
Fixed assets
Investments 4,511,945 3,867,787 8,379,732 9,142,032
Current assets 137,740 57,312 195,052 146,287
Current liabilities (41,269) (41,324) (59,538)
Long term habilities (1,611,507) (1,611,507) (2,481,238)
4,608,416 2,313,537 6,921,953 6,747,542

MOVEMENT
IN
FUNDS
Balance at Incoming Resources Investment Balance at
01.01.22 resources expended gains/(losses) Transfers 31.12.22
K
Unrestricted
fund
General fund 4,680,541 375,631 269,431 (344,470) 4,442,271
Designated
funds
5 (V)RGJ Trust 149,171 2,380 10,077 (9,631) 131,843
Officers Fund 36,805 36,582 39,085 34,302
RGBW Fund
4,866,517 414,593 318,593 (354,101) 4,608,416
Restricted funds
Hatton Bequest Fund 43,508 668 162 (2,945) 41,069
Lawrence Bequest Fund 412,246 6,554 21,592 (28,883) 368,325
RGJ Management Fund 1,286,602 21,091 91,334 (88,775) 1,127,584
Rifles Collection Curators Fund
Lightlnfantry
Fund
138,771 2,515 13,847 (8,884) 118,555
RGBW Fund 658,004 658,004
1,881,127 688,832 126,935 (129,487) 2,313,537
TOTAL FUNDS 6,747,644 1,103,425 445,528 (483,588) 6,921,953
Balance at Incoming Resources Investment Balance at
01.01.21 resources expended gains/(losses) Transfers 31.12.21
K K K
Unrestricted
fund
General fund 4,063,101 536,776 295,815 376,479 4,680,541
Designated
funds
5 (V) RGJ Trust 143,588 1,955 8,058 11,686 149,171
Officers Fund 13,945 53,396 30,536 36,805
Restricted funds
Hatton Bequest Fund 40,650 576 1,164 3,446 43,508
Lawrence Bequest Fund 395,258 5,526 21,577 33,039 412,246
RGJManagement Fund 1,235,247 17,737 69,179 102,797 1,286,602
Light Infantry
Fund
112,836 17,027 760 9,668 138,771
1,783,991 40,866 92,680 148,950 1,881,127
TOTAL FUNDS 6,004,625 632,993 427,089 537,115 6,747,644

Year ended Year ended
31.12.2022 31.12.2021
g
INCOME FROM
Donations and legacies
Regimental Subscriptions (Riflemen and Officers) 196,622 164,373
Regimental Subscriptions (Officers) 36,582 34,987
Donations and legacies 90,350 262,009
Donations (Light Infantry) 377 11
Rifles Direct Income 4,417 7,595
Book sales (Light Infantry) 1,111 1,986
Sale ofassets and other items 658,004 64,184
987,464 535,145
Other trading
activities
Magazine income 4,503 9,227
Investment income
Dividends and interest 111,177 88,612
Deposit account interest 281 9
111,458 88,621
Total 1,103,425 632,992
EXPENDITURE ON
Raising funds
Investment management fees 27,005 25,309
Regimental magazine 15,816 16,456
42,821 41,765
Charitable activities
Recruiting costs
Honour boards etc
Wreaths and remembrance
Travel expenses (Regional
Adventure
training/sports
~f
d
d
d
di
Colonels
sponsored
and Advisory
through
RHQ
Board) 16,649
15,757
210
1,291
2,209
lddd
19,537
12,805
657
1,150
ld;ddd
Chronicle contribution 2,000 2,031
Rifles Association 5,323 4,059
Divisional colonel 5,265 3,832
68,616 60,632

Year ended Year ended
31.12.2022 31.12.2021
Charitable
activities
continued 68,616 60,632
StCross Cricket Ground 10,000 10,000
Marketing
and family
support 205
Buglers 300
Freedom parades 988 838
Flags and association standards 660
Grants (see note 8) 214,927 168,014
RCO salary 17,500 17,500
Reunion/gathering
costs
6,600
RGJ Management
Fund costs
244 16
Light Infantry
Management
Fund costs 97 114
Horseguards
event
37,553
Regimental
awards
450 1,700
Awards
dinner
19,790
358,140 278,604
Support costs
Postage and stationery 314 365
Publications (600) 606
IT and admin support and equipment 1,987 7,544
Membership
and subscriptions
175 153
Equipment
and maintenance
and repairs 12,969 6,491
Staff honoraria 10,500 10,000
Insurance 7,056 3,815
Meeting costs 321 72
Regimental
secretary
expenses 140 51
Colonel Comdts Expenses 1,284
Accountancy 5,091 5,390
Auditors'
remuneration
6,601 6,765
Bank charges 15
Rifles collection - 9 Statuettes from sale ofassets by melting 64,184
down broken and unused silver
44,568 106,720
Total 445,528 427,089
Net (losses)/gains
on
investments (483,588) 537,115
Net (expenditure)/income 174,309 743,019

Designated Funds
5 (V)RGJ Officers
Trust Fund Total
8 6
INCOME FROM
Subscnptions 36,582 36,582
Investment
income
2,380 2,380
Total 2,380 36,582 38,962
EXPENDITURE OiV
Grants 9,500 14,173 23,673
Chronicle/Bugle
Publications
14,526 14,526
St Cross 5,000 5,000
Website costs 1,637 1,637
Adventure
training
3,749 3,749
Investment
management
fees 577 578
Total 10,077 39,085 49,163
Net (losses)/gains on mvestments (9,631) (9,63 1)
Net (expenditure)/income (17,328) (2,503) (19,831)
Net movement
in
funds (17,328) (2,503) (19,831)
RECONCILIATION OF FUNDS
Total funds brought forward 149,171 36,804 185,975
TOTAL FUNDS CARRIED FORWARD 131,843 34,301 166,144

Batton Lawrence RGJ Light
Bequest Bequest Management Infantry RGBW
Fund Fund Fund Fund Fund Total
8 g 8
iNCOME FROM
Donations
and legacies
300 379 679
Grant
Booksales 120 120
Sale ofassets and other items 658,004 658,004
Investment
income
668 6,554 20,791 2,016 30,029
Total 668 6,554 21,091 2,515 658,004 688,832
EXPENDITURE ON
Grants 20,000 86,044 13,260 119,304
Meeting costs 235 235
Postage and stationery 9 42 51
Wreaths
and remembrance
55 55
Investment
management
fees 162 1,592 5,047 490 7,291
Total 162 21,592 91,334 13,847 126,935
Net (losses)/gains
on mvcstments
(2,945) (28,883) (88,775) (8,884) (129,486)
Net (expenditure)/income (2,438) (43,923) (159,018) (20,214) 658,004 432,411
Transfers between
funds
Net movement
in funds
(2,438) (43,923) (159,018) (20,214) 658,004 432,411
RECONCILIATION OF FUNDS
Total funds brought
forward
43,508 412,245 1,286,603 138,771 1,881,127
TOTAL FUNDS CARRIED FORWARD 41,070 368 322 1,127,585 118,557 658,004 1,655,534
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