||||Page||
|---|---|---|---|---|
|Report ofthe Trustees||1|to|5|
|Independent<br>Examiner's|Report||||
|Statement of Financial|Activities||||
|Balance Sheet|||||
|Notes to the Financial Statements||9|to|13|





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|||||||30.9.23|30.9.22|
|---|---|---|---|---|---|---|---|
|||||COIF||||
||||General|Investment|Restricted|Total|Total|
|||Notes|fund<br>5|Fund|funds|funds<br>5|fundsf|
|INCOME AND ENDOWMENTS||||||||
|FROM||||||||
|Donations<br>and legacies|||23,286|||23,286|13,997|
|Other trading<br>activities<br>Other income|||12,776<br>2,977||192<br>56|12,968<br>3,033|8,228<br>2,726|
|Total|||39,039||248|39,287|24,951|
|EXPENDITURE ON||||||||
|Raising funds|||||||2,906|
|Charitable<br>activities||||||||
|Donation to Whitworth|Art|||||||
|Gallery<br>Trading cost ofsales|||37,500<br>7,164|||37,500<br>7,164|2,000<br>1,773|
|Other|||4,605|||4,605|4,180|
|Total|||49,269|||49,269|10,859|
|Net gains/(losses)<br>on||||||||
|investments||||6,112||6,112|(10,659)|
|NET INCOME/(EXPENDITURE)<br>Transfers<br>between<br>funds||10|(10,230)<br>269|6,112|248<br>(269)|(3,870)|3,433|
|Net movement<br>in funds|||(9,961)|6,112|(21)|(3,870)|3,433|
|RECONCILIATION<br>OF|FUNDS|||||||
|Total funds brought<br>forward|||43,290|106,312|21|149,623|146,190|
|TOTAL FUNDS CARRIED||||||||
|FORWARD|||33,329|112,424||145,753|149,623|





|||Balance Sheet|Balance Sheet|Balance Sheet|Balance Sheet||||
|---|---|---|---|---|---|---|---|---|
|||DDDS|It|3|2D23||||
||||||||30.9.23|30.9.22|
|||||COIF|||||
|||General||Investment||Restncted|Total|Total|
|FIXEDASSETS|Notes|fundf|||Fund<br>f|funds<br>f|funds<br>f|fundsf|
|Investments||||112,424|||112,424|106,312|
|CURRENT ASSETS|||||||||
|Debtors<br>Cash at bank|8|2,363<br>32,829|||||2,363<br>32,829|2,212<br>44,264|
|||35,192|||||35,192|46,476|
|CREDITORS|||||||||
|Amounts<br>falling due within one|||||||||
|year|9|(1,863)|||||(1,863)|(3,165)|
|NET CURRENT ASSETS||33,329|||||33,329|43,311|
|TOTAL ASSETS LESS|||||||||
|CURRENT LIABILITIES||33,329||112,424|||145,753|149,623|
|NET ASSETS||33,329||112,424|||145,753|149,623|
|FUNDS|10||||||||
|Unrestricted<br>funds<br>Restricted funds|||||||145,753|149,602|
|||||||||21|
|TOTALFUNDS|||||||145,753|149,623|






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|Donations||30.9.23<br>f|30.9.22|
|---|---|---|---|
|Subscriptions<br>Income tax refunds||10,903<br>10,020<br>2,363|1,694<br>10,091<br>2,212|
|||23,286|13,997|
|OTHER TRADING|ACTIVITIES|||
|||30.9.23|30.9.22|
|Fundraising<br>events<br>Trading sales||11,478<br>1,490|6,863<br>1,365|
|||12,968|8,228|
|RAISING FUNDS||||
|Raising donations|and legacies|||
|Events & activities||30.9.23<br>6|30.9.22<br>f|
||||2,906|



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|||||COIF|||
|---|---|---|---|---|---|---|
|INCOME AND ENDOWMENTS||FROM|General<br>fund|Investment<br>Fund|Restricted<br>funds<br>f|Total<br>funds<br>8|
|Donations<br>and legacies|||13,997|||13,997|
|Other trading<br>activities<br>Other income<br>Total|||8,228<br>2,726|||8,228<br>2,726|
||||24,951|||24,951|
|EXPENDITURE ON|||||||
|Raising funds<br>Charitable<br>activities|||2,906|||2,906|
|Donation to Whitworth<br>Trading cost ofsales<br>Other|Art Gallery||2,000<br>1,773|||2,000<br>1,773|
|Total|||4,180|||4,180|
||||10,859|||10,859|
|Net gains/(losses)<br>on investments|||||||
|||||(10,659)||(10,659)|
|NET INCOME/(EXPENDITURE)|||14,092|(10,659)||3,433|





||||||Notes to the Financial Statements<br>-continued<br>For The Year Ended 30Se tember 2023|Notes to the Financial Statements<br>-continued<br>For The Year Ended 30Se tember 2023|Notes to the Financial Statements<br>-continued<br>For The Year Ended 30Se tember 2023|Notes to the Financial Statements<br>-continued<br>For The Year Ended 30Se tember 2023||
|---|---|---|---|---|---|---|---|---|---|
||COMPARATIVES||FOR||THE STATEMENT OF FINANCIAL ACTIVITIES -continued|||||
||||||||COIF|||
|||||||General|Investment|Restricted|Total|
||Transfers<br>between||funds|||fund<br>6<br>(20,000)|Fund<br>f<br>20,000|funds<br>6|funds|
|||||||(5,908)|9,341||3,433|
||RECONCILIATION||OF||FUNDS|||||
||Total funds<br>brought||forward|||49,198|96,971|21|146,190|
||TOTAL FUNDS|CARRIED FORWARD||||43,290|106,312|21|149,623|
||FIXEDASSET INVESTMENTS|||||||||
||||||||||Unlisted|
||||||||||investments|
||MARKET VALUE||||||||6|
||At 1 October 2022|||||||||
||Revaluations||||||||106,312|
||||||||||6,112|
||At 30September|2023||||||||
||||||||||112,424|
||NET BOOK VALUE|||||||||
||At 30September|2023||||||||
||||||||||112,424|
||At 30September|2022||||||||
||||||||||106,312|
||There were no investment||||assets outside the UK.|||||
||Cost or valuation|at 30||September 2023 is represented||by:||||
||||||||||Unlisted|
||Valuation<br>in 2022||||||||investments<br>f|
||Valuation<br>in 2021||||||||9,341|
||Valuation<br>in 2020||||||||12,753|
||Valuation<br>in 2019||||||||9,654|
||Valuation<br>in 2018||||||||24,564|
||Valuation<br>in 2023||||||||50,000|
||||||||||6,112|
||||||||||112,424|
|8.|DEBTORS:AMOUNTS|||FALLING DUE WITHIN ONE YEAR||||||
|||||||||30.9.23|30.9.22|
||GIR aid||||||||6|
|||||||||2,363|2,212|





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||CREDITORS: A||OUNT|S<br>F|ALL|ING DUE WITHIN ONE YEAR||||
|---|---|---|---|---|---|---|---|---|---|
|||||||||30.9.23|30.9.22|
||Deferred income<br>Accrued expenses|||||||6<br>513<br>1,350|1,893<br>1,272|
|||||||||1,863|3,165|
|10.|MOVEMENT<br>IN|FUNDS||||||||
||||||||Net|Transfers||
||Unrestricted<br>funds|||||At<br>1.10.22|movement<br>in funds<br>9|between<br>funds<br>f|At<br>30.9.23<br>5|
||General fund<br>COIF Investment||Fund|||43,290<br>106,312|(10,230)<br>6,112|269|33,329<br>112,424|
||Restricted funds|||||149,602|(4,118)|269|145,753|
||Rodewald<br>Fund|||||21|248|(269)||
||TOTAL FUNDS|||||149,623|(3,870)||145,753|
||Net movement<br>in|funds,||included||in the above are as follows:||||
|||||||Incoming|Resources|Gains and|Movement|
|||||||resources|expended|losses|in funds|
||Unrestricted<br>funds|||||F|8|8|f|
||General fund<br>COIF Investment|Fund||||39,039|(49,269)|6,112|(10,230)<br>6,112|
||Restricted funds|||||39,039|(49,269)|6,112|(4,118)|
||Rodewald<br>Fund|||||248|||248|
||TOTAL FUNDS|||||39,287|(49,269)|6,112|(3,870)|
||Comparatives<br>for||movement||in|funds||||
||||||||Net|Transfers||
||Unrestricted<br>funds|||||At<br>1.10.21<br>8|movement<br>in funds|between<br>funds<br>F|At<br>30.9.22<br>6|
||General fund<br>COIF Investment<br>Fund|||||49,198<br>96,971|14,092<br>(10,659)|(20,000)<br>20,000|43,290<br>106,312|
||Restricted funds<br>Rodewald<br>Fund|||||146,169<br>21|3,433||149,602|
||||||||||21|
||TOTAL FUNDS|||||146,190|3,433||149,623|





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|Comparative<br>net|moveme|nt<br>in funds,<br>included<br>in the above ar|e as follows:|e as follows:|||
|---|---|---|---|---|---|---|
|||Incoming|Resources||Gains and|Movement|
|||resources<br>8|expended<br>f||losses<br>E|in funds<br>8|
|Unrestricted<br>funds|||||||
|General<br>fund<br>COIF Investment|Fund|24,951||(10,859)|(10,659)|14,092<br>(10,659)|
|||24,951||(10,859)|(10,659)|3,433|
|TOTAL FUNDS||24,951|(10,859)||(10,659)|3,433|
|A current year 12|months|and prior year 12months combined|position|is as follows:|||
|||||Net|Transfers||
|||At|movement||between|At|
|Unrestricted<br>funds||1.10.21<br>E|in funds<br>f||funds<br>F|30.9.23<br>f|
|General fund<br>COIF Investment|Fund|49,198<br>96,971||3,862<br>(4,547)|(19,731)<br>20,000|33,329<br>112,424|
|Restricted funds||146,169||(685)|269|145,753|
|Rodewald<br>Fund||21||248|(269)||
|TOTAL FUNDS||146,190||(437)||145,753|



|A current year 12 months<br>as follows:|A current year 12 months<br>as follows:|and prior year 12months|combined|net movement|in funds,|included|in the above|are|
|---|---|---|---|---|---|---|---|---|
||||Incoming|Resources|Gains and||Movement||
||||resources|expended||losses|in funds||
|Unrestricted<br>funds||||F|||f||
|General<br>fund<br>COIF Investment|Fund||63,990|(60,128)||(4,547)|3,862<br>(4,547)||
|Restricted funds|||63,990|(60,128)||(4,547)|(685)||
|Rodewald<br>Fund|||248||||248||
|TOTAL FUNDS|||64,238|(60,128)||(4,547)|(437)||



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