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2022-09-30-accounts

Page
Report ofthe Trustees 1 to 5
Independent
Examiner's
Report
Statement ofFinancial Activities
Balance Sheet 8 to 9
Notes to the Financial Statements 10 to 15

30.9.22 30.9.21
COIF
General Investment Restricted Total Total
fund Fund funds funds funds
Notes f.
INCOME AND
ENDOWMENTS FROM
Donations
and legacies
2 13,997 13,997 36,309
Other trading activities 3 8,228 8,228 4,728
Other income 2,726 2,726 2,643
Total 24,951 24,951 43,680
EXPENDITURE ON
Raising funds 4 2,906 2,906
Charitable
activities
Donation to Whitworth Art
Gallery 2,000 2,000 52, 120
Trading cost ofsales 1,773 1,773 1,400
Other 4,180 4,180 5,333
Total 10,859 10,859 58,853
Net gains/(losses) on
investments (10,659) (10,659) 12,753
NET
INCOME/(EXPENDITURE)
Transfers
between
funds
10 14,092
(20,000)
(10,659)
20,000
3,433 (2,420)
Net movement
in
funds (5,908) 9,341 3,433 (2,420)
RECONCILIATION OF
FUNDS
Total funds brought forward 49,198 96,971 21 146,190 148,610
TOTAL FUNDS CARRIED
FORWARD 43490 106,312 21 149,623 146,190

J33 t
b
2II22
30.9.22 30.9.21
COIF
General Investment Restricted Total Total
fund Fund funds funds funds
Notes f,
FIXEDASSETS
Investments 106,312 106,312 96,971
CURRENT ASSETS
Debtors 8 2,212 2,212 2,387
Cash at bank 44,243 21 44,264 49,007
46,455 21 46,476 51,394
CREDITORS
Amounts
falling due within one
year 9 (3,165) (3,165) (2,175)
NET CURRENT ASSETS 43,290 21 43,311 49,219
TOTAL ASSETSLESS
CURRENT LIABILITIES 43,290 106,312 21 149,623 146,190
NET ASSETS 43,290 106,312 21 149,623 146,190
FUNDS 10
Unrestricted
funds
149,602 146,169
Restricted funds 21 21
TOTAL FUNDS 149,623 146,190

30.9.22 30.9.21
Donations 1,694 21,041
Subscriptions 10,091 12,881
Income tax refunds 2,212 2,387
13,997 36,309
OTHER TRADING ACTIVITIES
30.9.22 30.9.21
Fundraising
events
6,863 3,477
Trading sales 1,365 1,251
8,228 4,728
RAISING FUNDS
Raising donations and legacies
30.9.22 30.9.21
Events &activities 2,906

For The Year Ended 30Se tembe For The Year Ended 30Se tembe For The Year Ended 30Se tembe r 2022
COMPARATIVES FOR THK STATEMENT OFFINANCIAL ACTIVITIES
COIF
General Investment Restricted Total
fund Fund funds funds
INCOME AND ENDOWMENTS FROM
Donations
and legacies
36,309 36,309
Other trading activities 4,728 4,728
Other income 2,642 2,643
Total 43,679 43,680
EXPENDITURE ON
Charitable
activities
Donation to Whitworth Art Gallery 52, 120 52, 120
Trading cost ofsales 1,400 1,400
Other 5,333 5,333
Total 58,853 58,853
Net gains on investments 12,753 12,753
NKT INCOME/(EXPENDITURE) (15,174) 12,753 1 (2,420)
Transfers
between
funds
1,278 (1,278)
Net movement
in funds
(13,896) 11,475 1 (2,420)
RECONCILIATION OF FUNDS
Total funds brought
forward
63,094 85,496 20 148,610
TOTAL FUNDS CARRIED FORWARD 49,198 96,971 21 146,190
7. FIXEDASSETINVKSTMKNTS
Unlisted
investments
MARKET VALUE
At 1 October 2021 96,971
Additions 20,000
Revaluations (10,659)
At 30 September 2022 106,312
NET BOOK VALUE
At 30 September 2022 106,312
At 30 September 2021 96,971
FRIENDS
FTHE WHITW
FRIENDS
FTHE WHITW
FRIENDS
FTHE WHITW
RTH RTH RTH
Notes to the Financial Statements - continued
For Th
Year Ended
30Se tember 2022
FIXEDASSET INVESTMENTS - continued
Cost or valuation at 30 September 2022 is represented by;
Unlisted
investments
Valuation in 2022 9,341
Valuation in 2021 12,753
Valuation in 2020 9,654
Valuation in 2019 24,564
Valuation in 2018 50,000
106,312
8. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
Gift aid 2,212 2,387
9. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.22 30.9.21
Deferred income 1,893 975
Accrued expenses 1,272 1/00
3,165 2,175
10. MOVEMENT IN FUNDS
Net Transfers
At movement between At
1.10.21 in funds funds 30.9.22
f.
Unrestricted funds
General fund 49,198 14,092 (20,000) 43,290
COIF Investment Fund 96,971 (10,659) 20,000 106,312
146,169 3,433 149,602
Restricted funds
Rodewald Fund 21 21
TOTAL FUNDS 146,190 3,433 149,623

Incoming Resources Gains and Movement
resources expended losses in funds
f, g
Unrestricted funds
General
fund
24,951 (10,859) 14,092
COIF Investment Fund (10,659) (10,659)
24,951 (10,859) (10,659) 3,433
TOTAL FUNDS 24,951 (10,859) (10,659) 3,433
Comparatives for movement in funds
Net Transfers
At movement between At
1.10.20 in funds funds 30.9.21
Unrestricted funds
General fund 63,094 (15,174) ],278 49,198
COIF Investment Fund 85,496 12,753 (1,278) 96,971
148,590 (2,421) 146,169
Restricted
funds
Rodewald
Fund
20 21
TOTAL FUNDS 148,610 (2,420) 146,190
Incoming Resources Gains and Movement
resources expended losses in funds
Unrestricted
funds
General fund 43,679 (58,853) (15,174)
COIF Investment Fund 12,753 12,753
43,679 (58,853) 12,753 (2,421)
Restricted
funds
Rodewald
Fund
TOTAL FUNDS 43,680 (58,853) 12,753 (2,420)

Net Transfers
At movement between At
1.10.20 in funds funds 30.9.22
Unrestricted
funds
General
fund
63,094 (1,082) (18,722) 43,290
COIF Investment Fund 85,496 2,094 18,722 106,312
148,590 1,012 149,602
Restricted
funds
Rodewald
Fund
20 21
TOTAL FUNDS 148,610 1,013 149,623
Incoming Resources Gains and Movement
resources expended losses in funds
f,
Unrestricted
funds
General fund 68,630 (69,712) (1,082)
COIF Investment Fund 2,094 2,094
68,630 (69,712) 2,094 1,012
Restricted
funds
Rodewald
Fund
TOTAL FUNDS 68,631 (69,712) 2,094 1,013