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2023-07-31-accounts

REGISTERED COMPANY NUMBER: 06927379 (England and Wales)

REGISTERED CHARITY NUMBER: 1133567

REPORT OF THE TRUSTEES AND UNAUDTTED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

FOR

THE HAMBLIN TRUST (A COMPANY LIMITED BY GUARANTEE)

Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Barns Birdham Road Chichester West Sussex PO20 7EQ

THE HAMBLIN TRUST

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

Page
ReportoftheTrustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet 6 to 7
Notes to the Financial Statements 8 to 14
DetailedStatementofFinancialActivities 15 to 16

a

THE HAMBLIN TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2023

The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31 July 2023. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

OBJECTIVES AND ACTIVITIES

Objectives and aims

The objects of the Trust are to advance the Christian religion (without regard to denomination) by the teaching, study and application of Christian habits and methods of thought, the propagation of Christian spiritual doctrine, the teaching and study of applied Christian right thinking and the adoption of Christian spiritual values in daily life and to advance the education of the public in Christian philosophy.

Significant activities

The activities of the Trust raise awareness of the importance of Right Thinking in the way we live our lives and through promoting the understanding of the spiritual and practical prindiples that underpin health and wellbeing. However, given a range of operating difficulties and the continuing financial problems faced by the Trust over the years, the decision was made in October 2021 to sell the physical site and this substantially affected the Trust's operations. The major focus during the year inevitably changed to the sale negotiations and the establishment of a new online operation. The sale was completed on the 3rd May 2023.

Meanwhile, the Trust continued its work through the publication and distribution of its magazine, Hamblin Vision, and has continued to develop its programme of talks and meetings available to both members and the general public, both on site and online. Up to the end of April, the Trust also continued to rent rooms to a diverse and changing group of counsellors, practitioners and therapists who focus on developing the health and spiritual wellbeing of those who attend their talks and therapy sessions.

The Trust had three lodges in its grounds which are intended for quiet retreats, both for members and the public. The lodges were managed by its subsidiary HTH Vision Ltd and, whilst the operating environment continued to be challenging, the lodges had, until the decision to sell, been very successful in terms of use, achieving a high degree of occupancy and covering a significant amount of the Trust’s staff costs.

The Hamblin Plant Nursery, a venture developed and maintained solely by volunteers with the intention of generating additional income for the trust, continued to develop well and attracted a growing number of visitors until its dosure at the end of December 2022.

Public benefit

The trustees continue to follow the Charity Commission's guidance on public benefit and in particular the specific guidance on charities for the advancement of religion.

Both the publishing work of the Trust, and the regular groups, meetings, and lectures and seminars are open to the public without any restriction on any grounds. Indeed, the Trust seeks to widen its influence, and its membership on an on-going basis, and publicity is always an ongoing process. Up to the time of sale, members of the public were free to visit the centre at Bosham throughout the week and particularly on weekdays when the staff were available to give help and assistance, and the meditation sanctuary remained open to the public. Prayers were offered daily, and the public were free to attend irrespective of religion or spiritual belief.

Also, up to the time of sale, the trustees continued to make available to the public the use of the facilities, including the wonderfully maintained gardens, for celebrations of various types.

Page 1

THE HAMBLIN TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2023

ACHIEVEMENT AND PERFORMANCE

The figures for performance this year have all been affected by the decision to sell.

Total income decreased by 67% (£64,186) compared to 2021/22 (£31,533 for 2022/23 compared to £95,719 for 2021/22). The biggest contributor to this was reduced income from bookings in all the meeting rooms, particularly the main hall, and the related reduction in lodge rental and events income, ail due to the impact of the sale.

Overhead support costs reduced by 49.6% from the previous year (£77,126 for 2022/23 compared to £153,123 in 2021/22), with most of the costs remaining very similar to last year. The substantial increase in accountancy and Segal & professional fees reflect the additional support required to facilitate the sale of the trust's site and related assets.

The lodges, which were used by the trust’s wholly owned subsidiary HTH Vision Ltd, have been very successful in terms of use in previous years but, once the decision was made to sell, the arrangement with our marketing agent was terminated, thus reducing income even further.

The main achievements in terms of our non-financial objectives for the year were to provide a wide variety of activities and Classes intended to facilitate inner peace and physical and spiritual wellbeing and to ensure that visitors staying in our lodges had the opportunity to experience a period of respite and tranquillity in an attractive and well-maintained environment. Following the sale, the focus of our activities was primarily online although some physical events also took place in rented spaces.

Up to the time of sale, we continued to offer the use of our grounds for outside activities. As a result, there was much activity in the grounds for yoga, meditation and other groups, able to benefit from the attractive and tranquil surroundings.

Despite the impending sale, the Trust continued, with the support of its teachers and practitioners, to provide various talks, meditations and classes on-line, either tive or pre-recorded and, post-sale, focused on the development of digital products and sodal media to support our future operation, building on the interim work done during the transitional period following announcement of the intended sale.

From a financial point of view, a £45,493 loss for the Trust is a not unexpected outcome following the impact of the decision to sell the site. We are grateful to our small team of part time staff, volunteers and trustees who held everything together during the very difficult and lengthy transition period.

FINANCIAL REVIEW

Reserves and principle financial management policy

The Trust's principal financial management polides adopted during the year have been to exercise contro] over operating expenses, to review and increase prices where possible and focus on generating income from digitat products.

Once the decision to sell was made, however, the Trust’s ability to manage financial policy has been limited. Whilst the trustees have continued to exercise control over operating expenses, there has been very limited scope for considering any price increases or introducing new activities on site.

The Trust's Reserve policy is to hold sufficient reserves to be able, should it become necessary, to cease trading under control and with sufficient funds to discharge our statutory obligations to staff. The Trust has continued to manage its cash carefully and, following the sale, has the proceeds to ensure the Trust can continue to operate for the medium term and have a_ further opportunity to optimise its activities.

The Retreat Lodges, although they did not usually produce an accounting profit, up to the announcement of intended sale generally remained cash positive and provided the Trust with extra cash resources to fund operations.

The Trust produced a loss of £45,593 compared to a loss of £57,404 in the previous year. Apart from the undertying loss-making nature of the operation, the results have been aggravated by the cost of maintaining operational staff during a period of reduced income-generating activity to ensure both the trust and the site's new owners retain experienced staff to assist in developing future operations.

Given the sale of the site and the intention to operate primarily online, the trustees' main focus is now on the continued development of digital and social media activity to help grow our outreach and provide greater financial sustainability.

Page 2

THE HAMBLIN TRUST

REPORT OF THE TRUSTEES FOR THE YEAR ENDED 31 JULY 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document

The Trust is incorporated as a company limited by guarantee governed by its memorandum and articles of association and is a registered charity. The liability of the members in the event of the Trust being wound up is limited to a sum not exceeding £1. The total of such guarantees at the year-end was £4.

The Trustees are empowered under the Trust Deed to apply the funds of the Charity for the purpose of the objects described below and are at liberty to pay the expenses for the preparation, publication and dissemination of religious literature.

Recruitment and appointment of new trustees

The Trustees are eligible, in committee, to appoint additional Trustees under the terms of the Trust Deed.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Company number 06927379 (England and Wales)

Registered Charity number 1133567

Registered office Appledram Barms Birdham Road Chichester West Sussex PO20 7EQ

Trustees M J Ashby

D M Willson N E Raine V A Willson

Independent Examiner

Christine Deacon BSc FCA CTA Lewis Brownlee (Chichester) Limited Chartered Accountants Appledram Bams Birdham Road Chichester West Sussex PO20 7EQ Approved by order ofthe board of trustees on Soly\ro2s.. and signed on its behalf by:

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INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE HAMBLIN TRUST

Independent examiner's report to the trustees of The Hamblin Trust (the Company’)

I report to the charity trustees on my examination of the accounts of the Company for the year ended 31 July 2023.

Responsibilities and basis of report

As the charity's trustees of the Company (and also tts directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 (‘the 2006 Act’).

Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under Section 145 of the Charities Act 2011 (‘the 2011 Act’). In carrying out my examination I have followed the Directions given by the Charity Commission under Section 145(5) (b) of the 2011 Act.

Independent examiner's statement

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe:

  1. accounting records were not Kept in respect of the Company as required by Section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of Section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4 the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Christine Deacon BSc FCA CTA

Lewis Brownlee (Chichester) Limited

Chartered Accountants Appledram Barns

Birdham Road Chichester West Sussex PO20 7EQ

Date: .....cccssssssecconesseesecsevsessnsneseeesss

Page 4

THE HAMBLIN TRUST

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023

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|||||||| |---|---|---|---|---|---|---| |Unrestricted|2023|2022| |funds|Restricted|Total|Total| |Notes|£|funds£|funds£|funds£| |INCOME AND|ENDOWMENTS|FROM| |Donations and|legacies|3|3,158|-|3,158|6,715| |Other trading|activities|4|28,369|-|28,369|89,000| |Investment|income|5|6|-|6|4| |Total|31,533|"|31,533|95,719| |EXPENDITURE|ON| |Charitable|activities|6| |Cost|of Charitable|Activities|77,126|-|77,126|153,123| |NET INCOME/|(EXPENDITURE)|(45,593)|-|(45,593)|(57,404)| |RECONCILIATION|OF|FUNDS| |Total|funds|brought forward|189,620|-|189,620|247,024| |TOTAL FUNDS CARRIED|FORWARD|144,027|-|144,027|189,620|

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The notes form part of these financial statements

Page 5

THE HAMBLIN TRUST

BALANCE SHEET 31 JULY 2023

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2023 2022
Unrestricted Restricted Total Total
Notes funds£ funds£ funds£ funds£
FIXED ASSETS
Tangible assets 10 1,355 - 1,355 272,996
Investments 11 - - - 100
1,355 - 1,355 273,096
CURRENT ASSETS
Stocks 12 1,882 - 1,882 1,490
Debtors 13 2,696 - 2,696 15,576
Cash at bank and in hand 149,432 - 149,432 16,982
154,010 - 154,010 34,048
CREDITORS
Amounts falling due within one year 14 (11,338) - (11,338) (26,681)
NET CURRENT ASSETS 142,672 - 142,672 7,367
TOTAL ASSETS LESS CURRENT LIABILITIES 144,027 - 144,027 280,463
CREDITORS
Amounts falling due after more than one year 15 - - - (90,843)
NET ASSETS 144,027 - 144,027 189,620
FUNDS 17
Unrestricted funds 144,027 189,620
TOTAL FUNDS 144,027 189,620
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The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The trustees acknowledge their responsibilities for

The notes form part of these financial statements

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continued...

THE HAMBLIN TRUST

BALANCE SHEET - continued 31 JULY 2023

These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime.

Theand were financialsignedstatementson its behalf were approved byby: the Board of Trustees and authorised for issue on Eas \eBid

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The notes form part of these financial statements

Page 7

THE HAMBLIN TRUST

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2023

1, STATUTORY INFORMATION

| |

The Charity is an incorporated charity, registered with the Charity Commissioners for England and Wales (1133567) and a company incorporated in England and Wales (06927379). The Charity is limited by Guarantee to a maximum of £1 contribution per member. There are currently four (2022: four) members. The Charity is governed by its Articles of Association. Its principle objectives and registered office can be found in the report of the trustees.

The Financial Statements have been prepared in Sterling. This is the Charity’s functional Currency.

  1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) ‘Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)‘, Financlal Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland’ and the Companies Act 2006.

Income

Income is recognised in the accounts as follows:

~ Legacies - date the legacy is received

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property - at varying rates on cost Fixtures and fittings - at variable rates on reducing balance

Where applicable, assets at a valuation in excess of £100 are capitalised as fixed assets. These assets are held at cost less depreciation in accordance with the above depreciation policy.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

The charity is exempt from corporation tax on its charitable activities.

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THE HAMBLIN TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023

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3. DONATIONS AND LEGACIES
Unrestricted
funds
Restricted
funds
2023
Total
funds
2022
Total
funds
£ £ £ £
Donations
Membership
889
2,269
-
-
889
2,269
2,560
4,155
3,158 - 3,158 6,715
4. OTHERTRADING ACTIVITIES
2023 2022
Unrestricted
funds
Restricted
funds
Total
funds
Total
funds
£ £ £ £
Expenses recharged - ~ - 59,881
Rental income 19,281 - 19,281 22,697
Otherincome 7,976 - 7,976 6,082
Sale of publications 1,112 - 1,112 340
28,369 - 28,369 89,000
5. INVESTMENTINCOME
Unrestricted Restricted 2023
Total
2022
Total
funds funds funds funds
£ £ £ £
Deposit account interest 6 - 6 4
6. CHARITABLE ACTIVITIES COSTS
The direct costs ofcharitable activities, were asfollows:
2023 2022
£ £
CostofCharitableActivities 77,126 153,123

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continued...

THE HAMBLIN TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023

7. NET INCOME/ (EXPENDITURE)

Fees for the independent examination amounted to £6,000 during the year (2022: £4,750). Bookkeeping and advisory services paid to independent examiner amounted to £53,175 (2022: £29,598).

8. TRUSTEES’ REMUNERATION AND BENEFITS

There were no trustees’ remuneration or other benefits for the year ended 31 July 2023 nor for the year ended 31 july 2022.

Trustees’ expenses

Travel and meeting expenses reimbursed to trustees amounted to £390 (2022 - £1,090).

  1. STAFF COSTS

The average monthly number of employees during the year was as follows:

2023 2022
Support
Supervision
1
1
1
4
Lodge 2 6
4 8
No employees received emoluments in excess of£60,000.
Total staffcosts may be analysed as follows:
2023 2022
£ £
Wagesand salaries
Sodal security costs
43,755
-
56,703
-
Otherpensioncosts 908 1,318

Total staff costs may be analysed as follows:

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continued...

THE HAMBLIN TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2023

‘10. TANGIBLE FIXEDASSETS
Fixtures
Freehold and
property fittings Totals
£ £ £
COST
At 1 August2022
Additions
Disposals
396,750
-
(396,750)
12,329
1A14
(12,329)
409,079
1,414
(409,079)
At31 July2023 - 1414 1,414
DEPRECIATION
At 1 August 2022
Chargeforyear
125,213
10,341
10,870
1,178
136,083
11,519
Eliminated on disposal (135,554) (11,989) (147,543)
At31 July2023 59 59
NETBOOKVALUE
At 31 July2023 - 1,355 1,355
At31 Juty 2022 271,537 1,459 272,996
13. FIXED ASSET INVESTMENTS
There were no investment assets outside the UK.
12. STOCKS
2023 2022
£ £
Stocks 1,882 1,490
13. DEBTORS: AMOUNTS FALLING DUEWITHIN ONE YEAR
2023 2022
£ £
Trade debtors ~ 3,789
Arnounts owed bygroup undertakings - 8,914
VAT
Prepayments
2,321
375
1,715
1,158
2,696 15,576

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continued...

THE HAMBLIN TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023

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||||||||||| |---|---|---|---|---|---|---|---|---|---| |14.|CREDITORS:|AMOUNTS|FALLING|DUE|WITHIN|ONE|YEAR| |2023|2022| |£|£| |Bank|loans|and|overdrafts|(see|note|16)|-|7,353| |Trade|creditors|270|13,662| |Sodal|security and|other taxes|653|1,670| |Accrued|expenses|10,415|3,996| |11,338|26,681| |15.|CREDITORS:|AMOUNTS|FALLING|DUE|AFTER|MORE|THAN|ONE|YEAR| |2023|2022| |£|£| |Bank loans|(see|note|16)|-|90,843| |16.|LOANS| |An|analysis|of the|maturity|of loans|is given|below:| |2023|2022| |£|£| |Amounts|falling|due|within|one|year|on|demand:| |Bank|loans|-|7,353| |Amounts|falling|between|one|and|two years:| |Bank|foans|-|1-2 years|-|7,748| |Amounts|falling|due between two|and|five|years:| |Bank|loans|-|2-5 years|-|25,836| |Amounts|falling|due|in|more than|five|years:| |Repayable|by instalments:| |Bank|loans|-|over|5|years|-|57,259| |17.|MOVEMENT IN|FUNDS| |Net| |movement| |At|1/8/22|infunds|At31/7/23| |£|£|£| |Unrestricted|funds| |General fund|189,620|(45,593)|144,027| |TOTAL FUNDS|189,620|(45,593)|144,027|

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THE HAMBLIN TRUST

NOTES TO THE FINANCIAL STATEMENTS- continued FOR THE YEAR ENDED 31 JULY 2023

17. MOVEMENT IN FUNDS- continued

Net movement in funds, included in the above are as follows:

Incoming
resources
Resources
expended
Movement
infunds
£ £ £
Unrestricted funds
General fund 31,533 (77,126) (45,593)
TOTALFUNDS 31,533 (77,126) (45,593)
Comparatives formovement in funds
Net
movement
At1/8/21 infunds At31/7/22
£ £ £
Unrestricted funds
General fund 247,024 (57,404) 189,620
TOTAL FUNDS 247,024 (57,404) 189,620
Comparative netmovement in funds, included in the above are asfollows:
Incoming
resources
Resources
expended
Movement
in funds
£ £ £
Unrestricted funds
General fund 95,719 (153,123) (57,404)
TOTALFUNDS 95,719 (153,123) (57,404)

18. EMPLOYEE BENEFIT OBLIGATIONS

The trust operates a defined contribution pension scheme. The assets of the pension scheme are held separately from those of the charity in an independently administered fund. The pension cost represents contributions payable by the charity to the fund and amounted to £908 (2022: £1,318). Outstanding contributions at the year end amounted to £108 (2022 : £207).

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continued...

THE RAMBLIN TRUST

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31 JULY 2023

19. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31 July 2023 (2022: £59,881).

20. ULTIMATE CONTROLLING PARTY

The trust is controlled by the Trustees.

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THE HAMBLIN TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31 JULY 2023

Unrestricted
funds
Restricted
funds
2023
Total
funds
2022
Total
funds
£ £ £ £
INCOMEAND ENDOWMENTS
Donationsand legacies
Donations
Membership
889
2,269
~
-
889
2,269
2,560
4,155
3,158 ~ 3,158 6,715
Othertrading activities
Expenses recharged ~ - 59,881
Rental income 19,281 - 19,281 22,697
Otherincome 7,976 - 7,976 6,082
Sale of publications 1,112 - 1,112 340
28,369 - 28,369 89,000
InvestmentIncome
Deposit account interest 6 - 6 4
Total incomingresources 31,533 - 31,533 95,719
EXPENDITURE
Charitable activities
Wages
Pensions
Ratesand water
Insurance
43,755
908
609
3,848
-
-
-
-
43,755
908
609
3,848
56,703
1,318
723
2,492
Light and heat 3,329 - 3,329 3,519
Telephone 750 - 750 807
Printing, postage& stationery
Advertising
Sundries
Trustees expenses
2,813
1,983
323
390
-
-
-
-
2,813
1,983
323
390
4,442
2,126
565
1,090
Entertaining
Subscriptions
Computer
309
348
1,946
-
-
-
309
348
1,946
404
782
1,293
Repairsand renewals
Accountancy
10,881
53,162
-
-
10,881
53,162
16,385
34,323
Bank charges 621 - 621 1,105
Legal and professional 9,426 - 9,426 3,977
Bank joan interest 6,307 - 6,307 4,581
StorageCosts 699 - 699 -
Rent 169 - 169 -
Carriedforward 142,576 - 142,576 136,635

This page does not form part of the statutory finandal statements

Page 15

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THE HAMBLIN TRUST

DETAILED STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 JULY 2023

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|||||||||| |---|---|---|---|---|---|---|---|---| |Unrestricted|Restricted|Total2023|Total2022| |funds|funds|funds|funds| |£|£|£|£| |Charitable|activities| |Brought forward|142,576|-|142,576|136,635| |Depreciation|of tangible|fixed|assets|11,519|-|11,519|15,140| |Loss on|sale|of tangible|fixed|assets|(76,969)|-|(76,969)|1,348| |77,126|-|77,126|153,123| |Total|resources expended|77,126|-|77,126|153,123| |Net (expenditure)|/income|(45,593)|-|(45,593)|(57,404)|

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This page does not form part of the statutory financial statements

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