2023-05-31-accounts - Winnocks And Kendalls Almshouse Charity

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							2023	2022
				Unrestricted	Restricted	Endowment	Total	Total
			Notes	funds E	funds f	funds E	funds E	funds f
INCOME AND ENDOWMENTS
FROM
Charitable activities
Almshouse activity				269,314			269,314	264,809
Investment income			3	5,507			5,507	1,148
Total				274,821			274,821	265,957
EXPENDITURE ON
Charitable activities
Almshouse activity				268,186			268,186	188,166
Other								(27,829)
Total				268,186			268,186	160,337
				6,635			6,635	105,620
Net gains/(losses) investments	on			(1,609)			(1,609)	4,242
NET INCOME				5,026			5,026	109,862
Transfers between		funds	18	(19,903)		19,903
Other recognised	gains/(losses)
Gains on revaluation		offixed
assets						1p154275	1~154p275	515422
Net movement in	funds			(14,877)		1p174p178	1159p301	625 284
RECONCIUATION	OF FUNDS
Total funds brought		forward		359~217	830g942	Sg004J182	6J194~341	Sp569 057
TOTAL FUNDS CARRIED
FORWARD				344,340	830,942	6,178,360	7,353,642	6,194,341

					2023	2022
		Llnrestrlcted	Restricted	Endowment	Total	Total
		funds	funds	funds	funds	funds
	Notes	E	E	f	E	E
FIXEDASSETS
Tangible assets Investments	11 12	122,519	830,942	6,9394534	7,770,476 122,519	6,6161202 85,462
		122519	830942	6939534	78925995	6 7011664
CURRENT ASSETS
Debtors	13	11,702			11,702	8,395
Cash at bank		238,668			2381668	294,452
		250,370			250,370	302,847
CREDITORS
Amounts falling due within one year	14	(28,549)		(20,726)	(49,275)	(48,996)
NET CURRENT ASSETS		221,821		~63	2, 5	253 651
TOTAL ASSETS LESS CURRENT LIABILITIES		344,340	830,942	6,918,808	8,094,090	6,955,515
CREDITORS
Amounts falling due after more than one year	15			(740,448)	(740,448)	(761,174)
NET ASSETS		344,340	830,942	6,178,360	7,353,642	6,194,341
FUNDS	18
Unrestricted funds					344,340	359,217
Restricted funds					830,942	830,942
Endowment funds					6,178,360	5,004, 182
TOTAL FUNDS					2, ,642	6 5,341

					2023	2022
					E	E
Dividends	receivable				1,009	952
Interest receivable					4,498	196
					5,507	1,148
INCOME	FROM CHARITABLE ACTIVITIES
					2023	2022
					Almshouse	Total
					activity E	activities f
Contributions		received			262,165	256,589
Losses from		voids			(5,487)	(3,262)
					256,678	253,327
Gas contributions			receivable		10,356	9,232
Water contributions				receivable	2,280	2,250
					269,314	264,809

5.	CHARITABLE ACTIVITIES COSTS
			Direct		Support
			Costs	(see	costs (see
			note	6)	note 7)	Totals
			E		E	E
	Almshouse activity		224,969		43,217	268,186
6.	DIRECT COSTS OF CHARITABLE ACTIVITIES
					2023	2022
					E	f
	Staff costs				2,400	2,400
	Vacant property costs Water charges Insurance				157 4,147 4,237	923 3,911 3,888
	Light and heat Repairs and maintenance Cyclical maintenance Extraordinary repairs Gardening Careline				17,078 42,682 30,214 62,371 12,042 5,026	9,001 36,935 11,453 7,640 11,418 5,881
	Qeaner Telephone Sundry expenses Interest payable and similar charges				838 2,656 2,018 39,103	1,158 2,760 2,192 39,636
					224,969	139,196
7.	SUPPORT COSTS
					Governance
		Management	Finance		costs	Totals
		E	E		E	E
	Almshouse activity	33,293		324	9,600	43,217

SUPPORT COSTS -conti Support costs, included	nued in the above, are as follows:
		2023	2022
		Almshouse	Tota I
		activity	activities
		E	E
Wardens Salary Clerks fees		2,400 25,800	2,400 25,350
Professional fees		4,680	10,914
Subscrlptlons Bank charges Auditors' remuneration		413 324 6,540	309 373 5,604
Auditors' remuneration	for non audit work	3,060	2,916
Legal fees			1,104
		43,217	48,970

STAFF	COS	TS
			2023	2022
			f	E
Wages	and	salaries	4,800	4,800
			4,800	4,800

2023	2022
1	1

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES	COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
				Unrestricted	Restricted	Endowment	Total
				funds	funds	funds	funds
				E	E	E	E
INCOME AND ENDOWMENTS			FROM
Charitable activities
Almshouse activity				264,809			264,809
Investment income				1,148			1,148
Total				265,957			265,957
EXPENDITURE ON
Charitable activities
Almshouse activity				188,166			188,166
Other				(27,829)			(27,829)
Total				160,337			160,337
				105,620			105,620
Net gains on Investments				4,242			4,242
NET INCOME				109,862			109,862
Transfers between	funds			(18,923)		18,923
Other recognised gains/(losses) Gains on revaluation offixed assets						515,422	515,422
Net movement In	funds			90,939		534,345	625,284
RECONCILIATION	OF FUNDS
Total funds brought		forward		268,278	830,942	4,469,837	5,569,057
TOTAL FUNDS CARRIED FORWARD				359,217	830,942	5,004,182	6,194,341

TANGIBLE FIXEDA	SSET	S
					Housing
				Land	properties	Totals
				E	E	E
COSTOR VALUATION At 1June 2022 Revaluations				200,000	6,416,201 1,154,275	6,616,201 1,154,275
At 31May 2023				200,000	7,570,476	7,770,476
NET BOOK VALUE
At 31May 2023				200p000	7p570 476	7 770~476
At31May 2022				200,000	6,416,201	6,616,201
Cost or valuation	at 31	May 2023 is represented	by:	E	E	E
Accumulated revaluation Cost		gains		200,000	3,778,361 3,792,115	3,978,361 3,792,115
				200,000	7,570,476	7,770,476

FIXEDASSET INVESTMENTS
	Listed
	Investments
	f
MARKET VALUE At 1June 2022 Additions Revaluations	85,462 38,666 (1,609)
At31May 2023	122,519
NET BOOK VALUE At 31May 2023	122419
At 31May 2022	85,462

						Usted
						investments
						f
Accumulated Cost	revaluation			gains		28,295 94,224
						122,519
DEBTORS:AMOUNTS		FALLING DUE WITHIN ONE YEAR
					2023	2022
					E	E
Contributions	in arrears				8,974	5,788
Other debtors					229	1,082
Prepayments	and accrued			Income	2,499	1,525
					11,702	8,395
CREDITORS: AMOUNTS			FALUNG DUE WITHIN ONE YEAR
					2023	2022
					f	f
Bank loans and overdrafts Contributions In advance				(see note 16)	20,726 10327	19,903 8,670
Other creditors					3,984	8,982
Accruals and	deferred		income		14,238	11,441
					49,275	48,996

15.	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR	CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
			2023	2022
			E	E
	Bank loans (see note 16)		740,448	761,174
16.	LOANS
	An analysis ofthe maturity ofloans is given	below:
			2023	2022
			E	E
	Amounts falling due within one year on demand: Housing Loan		20,726	19,903
	Amounts falling between one and two years: Housing loan 1-2 Years		22,110	20,726
	Amounts falling due between two and five Housing Loan 2-5 Years	years:	72,996	69,598
	Amounts falling due In more than five years;
	Repayable by instalments: Housing Loan more than 5 Years		645,342	670,850
17.	SECURED DEBTS
	The following secured debts are induded	within creditors:
			2023	2022
			f	E
	Bank loans		761,174	781,077

MOVEMENT IN FUN	DS
				Net	Transfers
				movement	between	At
			At 1.6.22	In funds	funds	31.5.23
			E	E	E	E
Unrestricted funds Cyclical Maintenance Extraordinary Repair Revenue Reserve	Reserve Reserve		139,717 14,653 204,847	(34,095) (59,507) 98,628	(63,834) 123,445 (79,514)	41,788 78,591 223,961
			359,217	Sp026	(19,903)	344,340
Restricted funds Social Housing Grant Fund Colchester BCGrant Fund 1-7Winnocks Colchester		BCGrant Fund	378,777 2,759 449,406			378,777 2,759 449,406
			830,942			830,942
Endowment funds Charitable Fund Property Reserve Housing Properties Revaluation Reserve			2p180,096 2,824,086	1,154,275	19,903	1,999,999 3,978,361
			5,004,182	1,154,275	19,903	6,178360
TOTALFUNDS			6,194,341	1,159,301		7,353,642

Net movement In fu	n	ds, included	In the above	are as follows:
				Incoming	Resources	Gains and	Movement
				resources E	expended E	losses f	in funds E
Unrestricted funds
Cyclical Maintenance Extraordinary Repair Revenue Reserve		Reserve Reserve		274,821	(30,214) (62,371) (175,601)	(3,881) 2p864 (592)	(34,095) (59,507) 98,628
				274,821	(268,186)	(1,609)	5,026
Endowment funds Housing Properties	Revaluation		Reserve			1,154,275	1,154,275
TOTALFUNDS				274,821	(268'186)	1p152 666	1~159p301

Comparatlves for m	oveme	nt in
				Net	Transfers
				movement	between	At
			At 1.6.21	In funds	funds	31.5.22
			E	E	E	E
Unrestricted funds Cyclical Maintenance Extraordinary Repair Revenue Reserve	Reserve Reserve		114,226 154,052	(8,909) (7,640) 126,411	34,400 22,293 (75,616)	139,717 14,653 204,847
			268,278	109,862	(18,923)	359,217
Restricted funds
Social Housing Grant Fund Colchester BCGrant Fund 1-7Winnocks Colchester		BCGrant Fund	378,777 2,759 449,406			378,777 2,759 449,406
			830,942			830,942
Endowment funds
Charitable Fund Property Reserve Housing Properties Revaluation Reserve			2,161,173 2,308,664	515,421	18,923	2,180,096 2,824,086
			4,469,837	515,422	18,923	5,004,182
TOTAL FUNDS			5,569,057	625,284		6,194,341

Comparative net mo	vement ln f	in the above are	as follows;
		Incommg	Resources	Gains and	Movement
		resources	expended	losses	In funds
		f	E	E	E
Unrestricted funds
Cyclical Maintenance Extraordinary Repair Revenue Reserve	Reserve Reserve	265,956	(11,453) (7,640) (141,244)	2,544 1,698	(8,909) (7,640) 126,411
		265,957	(160,337)	4,242	109,862
Endowment funds
Charitable Fund Property Reserve Housing Properties Revaluation Reserve				515,422	515,422
				515,422	515,422
TOTALFUNDS		265,957	(160,337)	519,664	625,284

			2023	2022
			E	E
INCOME AND ENDOWMENTS
Investment income
Dividends Receivable			1,009	952
Interest receivable			4,498	196
			5,507	1,148
Charitable acthdttes
Contributions received			262,165	256,589
Losses from voids			(5,487)	(3,262)
Gas contributions receivable			10,356	9,232
Water contributions	receivable		2,280	2,250
			269,314	264,809
Total Incoming resources			274,821	265,957
EXPENDITURE
Charitable activities
Wardens salary Vacant property costs Water charges Insurance			2,400 157 4,147 4,237	2,400 923 3,911 3,888
Light and heat Repairs and maintenance Cydlcal maintenance Extraordinary repairs Gardening Careline			17,078 42,682 30,214 62,371 12,042 5,026	9,001 36,935 11,453 7,640 11,418 5,881
Cleaner			838	1,158
Telephone Sundry expenses Bank loan Interest			2,656 2,018 39,103	2,760 2,192 39,636
			224,969	139,196
Other
Housing properties	revaluation	defldt reversal		(27,829)
Support costs
Management Wardens Salary Carried forward			2,400 2,400	2,400 2,400

		2023	2022
		E	E
Management Brought forward Clerks fees Professional fees Subscriptions		2,400 25,800 4,680 413	2,400 25,350 10,914 309
		33,293	38,973
Finance Bank charges		324	373
Governance costs Auditors' remuneration Auditors' remuneration Legal fees	for non audit work	6,540 3,060	5,604 2,916 1,104
		9p600	9,624
Total resources expended		268,186	160,337
Net Income		6,635	105,620