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2023-03-31-accounts

Page
Trustees' annual
report
Independent
examiner's
report to the Trustees
Statement of financial activities
Statement of financial position
Notes to the financial statements

Registered charity name The David Gibbons The David Gibbons Foundation
Charity registration number 1134727
Principal office 24 Philip Avenue
Barnstaple
Devon
EX31 3AQ
The Trustees Dr John Frankish (Chair)
Dr Miles Joyner (Resigned 25 October 2022)
Mrs Elizabeth
Lee
Professor Chris King CBE DL
Dr Clive Stubbings (Vice-Chair)
Mr Simon Barnett (Appointed 24January 2023)
Independent examiner Catherine
Williams
FCA DChA
Westcotts (SW) LLP
47 Boutport Street
Barnstaple
Devon
EX31 1SQ

2023 2022
Unrestricted Endowment
funds funds Total funds Total funds
Note 2 2
Income and endowments
Investment
income
4 123,952 123,952 124,555
Total income 123,952 123,952 124,555
Expenditure
Expenditure
on charitable
activities 5,6 (165,650) (165,650) (132,633)
Total expenditure (165,650) (165,650) (132,633)
Net (losses)/gains on investments 9 (329,562) (329,562) 359,290
Net (expenditure)/income
movement
in funds
and net (41,698) (329,562) (371,260) 351,212
Reconciliation
of
funds
Total funds brought forward 100,230 3,586,997 3,687,227 3,336,015
Total funds carried forward 58,532 3,257,435 3,315,967 3,687,227

2023 2022
Fixed assets Note 6 8
Investments 14 3,257,435 3,586,997
Current assets
Cash at bank and in hand 63,569 104,498
Creditors: amounts falling due within one year 15 5,037 4,268
Net current assets 58,532 100,230
Total assets less current liabilities 3,315,967 3,687,227
Net assets 3,315,967 3,687,227
Funds ofthe charity
Endowment
funds
Unrestricted
funds
3,257,435
58,532
3,586,997
100,230
Total charity funds 16 3,315,967 3,687,227

Unrestricted Endowment Total Funds
Funds Funds 2023
F
Grants payable
Supportcosts
137,212
28,438
137,212
28,438
165,650 165,650
Unrestricted Endowment Total Funds
Funds Funds 2022
2
Grants payable
Supportcosts
121,151
11,482
121,151
11,482
132,633 132,633

Expenditure on charitable
activities
by activity typ
e
Grant funding Total funds Total fund
of activities Support costs 2023
f
2022
2
Grants payable
Governance
costs
137,212 28,438 137,212
28,438
121,151
11,482
137,212 28,438 165,650 132,633

Grant funding
support costs Total 2023 Total 2022
2 2
Recharge to the Gibbons
Independent
examination
Bank charges
Family
fee
Trust 9,583
2,076
72
9,583
2,076
72
9,454
1,932
96
Reimbursement to the Gibbons Family Trust 16,707 16,707
28,438 28,438 11,482

COLA
Property COLA Ethical
Fund Fund Total
Cost or valuation
At 1 April 2022
Additions
1,385,402 2,201,595 3,586,997
Fair value movements (219,794) (109,768) (329,562)
At 31 March 2023 1,165,608 2,091,827 3,257,435
Impairment
At 1 April 2022 and 31 March 2023
Carrying
amount
At 31 March 2023 1,165,608 2,091,827 3,257,435
At 31 March 2022 1,385,402 2,201,595 3,586,997

Accruais and deferred income
Other creditors
2023 2022
2,076 1,932
2,961 2,336
5,037 4,268

At Gains and At
1 Apr 2022 Income Expenditure Transfers losses 31 Mar 2023
2 2
Expendable
Endowment
Fund 3,586,997 (329,562) 3,257,435
3,586,997 (329,562) 3,257,435
At Gains and At
1 Apr 2021 Income Expenditure Transfers losses 31 Mar 2022
2 2
Permanent
Endowment Fund 3,304,694 (3,591,522) 286,828
Expendable
Endowment
Fund 3,514,535 72,462 3,586,997
3,304,694 (76,987) 359,290 3,586,997

Analysis
of net as
sets between funds
Unrestricted Endowment Total Funds
Funds Funds 2023
2 2
Investments 3,257,435 3,257,435
Current assets 63,569 63,569
Creditors less than 1 year (5,037) (5,037)
Net assets 58,532 3,257,435 3,315,967
Unrestricted Endowment Total Funds
Funds Funds 2022
2 F
Investments 3,586,997 3,586,997
Current assets 104,498 104,498
Creditors less than 1 year (4,268) (4,268)
Net assets 100,230 3,586,997 3,687,227

Year ended 31 March 2023 2023
19. Financial Instruments
The carrying amount for each category offinancial instrument is as follows:
2023 2022
Financial assets measured at fair value through income and
expenditure 3,257,435 3,586,997

Axminster
Health and Wellbeing
Axminster
Health and Wellbeing
Axminster
Health and Wellbeing
Centre Centre 2,000 Mindful
Art Club
2,312
Calibre Audio 2,100 Multiple System Atrophy Trust 2,500
Community
Equality
Disability
(CEDA)
Action 2,000 North
Devon Hospice
2,500
Cruse Bereavement
Support
Devon 2,500 Open Door Exmouth 2,500
Pathfield
Parent/Teacher/Friends
Cullompton
Family Centre
2,000 Association 3,000
Plymouth
City Council
Community
Dartmouth
Caring
4,000 Outreach 3,000
Devon Partnership
NHS
Trust Special
Charity 2,500 Plymouth
Community
Homes 3,000
Dream-A-Way
CIO
3,500 Plymouth
Music Zone
2,000
Rest Haven Charitable Incorporated
Exe Saling Club-"Sailability" 2,100 Organisation 1,000
Exmouth
Gateway
Club
5,000 Rowcroft Hospice 3,000
Exmouth Welfare Trust 2,000 Seachange
Devon
2,500
SHINE (Spina bifida
/
Hydrocephalus /
FoodCycle 2,500 Information
/ Networking
/ Equality) 1,000
FORCE Cancer Charity 5,142 Sidmouth
Hospice at Home
5,000
Go North
Devon Ltd
2,000 Simply Counselling
CIC
3,435
Happy
Days Children's
Charity 1,000 Splitz Support Service 2,000
HeadsUP
Mental Health
Awareness CIC 2,500 St Luke's Hospice Plymouth 2,000
Home-Start
Exeter, East and
Mid Devon 3,958 Step One Charity 1,000
Home-Start
Teignbridge
2,868 The Amber Foundation 5,000
Honiton Carers Support Group 600 The Club 1,000
Hospiscare 5,000 The Northam
Care Trust
430
Kingsbridge
Area Food
Bank 2,000 The Sir Francis Chichester Trust 2,000
Living Options
Devon
1,000 Turntable
Furniture
4,000
Make Them Smile 2,000 Unite Carers
In Mid Devon
5,000
MANageABLE 3,000 Veterans Outdoors 1,000

FORCE Cancer Charity 5142
The Amber Foundation 5000
Exmouth Gateway
Club
5000
Unite Carers
In Mid Devon
5000
Sidmouth
Hospice at Home
5000
Hospiecare 5000
Dartmouth
Caring
4000
Turntable
Furniture
4000
Home-Start
Exeter, East and Mid
Devon 3958
Dream-A-Way
CIO
3500
Simply Counselling
CIC
3435
Plymouth
City Council Community
Outreach 3000
Pathfield
Parent/Teacher/Friends
Association 3000
Rowcroft Hospice 3000
MANageABLE 3000
Plymouth
Community
Homes
3000
Home-Start
Teignbridge
2868
HeadsUP
Mental
Health Awareness
CIC 2500
Devon Partnership
NHS Trust Special Charity
2500
Open Door Exmouth 2500
FoodCycle 2500
Multiple System Atrophy Trust 2500
North Devon Hospice 2500
Cruse Bereavement
Support Devon
2500
Seachange
Devon
2500
Mindful
Art Club
2312
Calibre Audio 2100
Exe Saling Club-"Sailability" 2100
Cullompton
Family Centre
2000
Make Them Smile 2000
Exmouth Welfare Trust 2000
Total 115,415