2021-03-31-accounts

Working	name	name	The Brewster Charity
Charity number			1160175
Principal		address	Cotman House
			Bowthorpe Hall
			Bowthorpe Hall Road
			Bowthorpe
			Norwich
			NR5 9AD
Trustees			P Brocklebank (Chair)
			CCox (Vice-chair)
			EBarrett
			J Morley
			SToothill
Bankers			HSBC Bank pic
			18London Street
			Norwich
			NR2 1LG
			Barclays Bank pic
			Leicester
			LE872BB
Auditor			Stephenson Smart &Co
			36Tyndall Court
			Commerce Road
			Lynch Wood
			Peterborough
			PE2 6LR
Managing		agents	Cotman Housing Association,	part ofthe Places for People Group
Investment		managers	Charles Stanley and Company

		Page
Trustees' report
Statement oftrustees'	responsibilities
Independent auditor's	report	8-10
Statement offinancial	activities
Balance sheet		12
Notes to the financial	statements	13-22

					Unrestricted Unrestricted	Unrestricted Unrestricted	Total	Total
					funds	funds
					general	designated
					2021	2021	2021	2020
				Notes	6	6	6	6
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Charitable activities				3	210,179		210,179	210,291
Investments				4	26,288		26,288	33,469
Total income					236,467		236,467	243,760
Emftttdigtntgg; Charitable activities				6	201,502		201,502	212,524
Other					3,687		3,687	4,107
Total resources		expended			205,189		205,189	216,631
Net gains/(losses)			on investments	9	(52,444)		(52,444)	(325,739)
Net outgoing	resources before transfers				(21,166)		(21,166)	(298,610)
Gross transfers		between funds			381	(381)
Net movement		in	funds		(20,785)	(381)	(21,166)	(298,610)
Fund balances		at 1 April 2020			5,152,157	217,313	5,369,470	5,668,080
Fund balances		at	31 March 2021		5,131,372	216,932	5,348,304	5,369,470

				2021	2020
			Notes		6
Fixed assets
Tangible assets			10	2,184,149	2,202,036
Investment	properties		11	1,750,320	1,828,910
Investments			12	613,367	589,567
				4,547,836	4,820,513
Current assets
Debtors			14	25,287	10,770
Cash at bank and in		hand		856,025	810,030
				881,312	820,800
Creditors:	amounts	falling due within
one year				(80,844)	(71,843)
Net cunent	assets			800,468	748,957
Total assets less current liabilities				5,348,304	5,369,470
Income funds
Unrestricted	funds - Designated			216,932	217,313
Unrestricted	funds - General			5,131,372	5,152,157
				5,348,304	5,369,470

3	Charitable	activities
			2021	2020
				9
	Maintenance	contributions	204,386	204,399
	Supporting	People income and personal
	contributions		5,793	5,892
			210,179	210,291

4	Investments
		Unrestricted	Total
		funds
		general
		2021 F	2020f
	Rental income	6,756	6,576
	Income from listed investments	19,532	26,893
		26,288	33,469

				2021	2020
Depreciation and impairment				31,443	30,786
Office costs				276	366
Insurance				4,854	4,710
Scheme	manager costs			29,386	25,580
Property	repairs and maintenance:	day to day		9,025	30,304
Property	repairs and maintenance:	cyclical and planned	maintenance	53,767	38,814
Property	repairs and maintenance:	upkeep ofgardens		15,358	17,557
Fees and	subscriptions			308	271
Communicator charges and repairs				2,501	3,891
Lighting				2,014	1,393
Brewster	room costs			1,234	12,562
Calthorpe	expenditure			519	575
Management fees				38,446	34,800
Other charitable expenditure				2.184	3,954
				191,315	205,563
Share of	support costs (see note 6)			59	85
Share of	governance costs (see note 6)			10,128	6,876
				201,502	212,524

Support	costs
		Support	Governance	2021	2020	Basis ofallocation
		costs	costsf
interest payable		59			85	Support costs
Audit fees			5,430	5,430	5,208	Governance
Legal and	professional		4,698	4,698	1,668	Governance
		59	10,128	10,187
Analysed	between
Charitable	activities	59	10,128	10,187	6,961

The av	erage monthly number of employees during	the year was:
		2021	2020
		Number	Number
Wages	and salaries	41,256	41,089
Other	pension costs	346	459
		41,602	41,548

Net gains/(	loss	es) on inv	estments
				Unrestricted	Total
				funds
				general
				2021	2020
				9	6
Revaluation	of	investments		31,598	(42,270)
Gain/(loss)	on	sale ofinvestments		(5,452)	7,120
Revaluation	of	investment	properties	(78,590)	(290,589)
				(52,444)	(325,739)

10	Tangible fixed assets	Tangible fixed assets
				Freehold	Plant and	Fixtures and	Total
				buildings	equipment	fittings
				6	6	6
	Cost
	At 1 April 2020			2,250,000	2,485	73,938	2,326,423
	Additions				13,560		13,560
	At 31 March	2021		2.250,000	16,045	73,938	2,339,983
	Depreciation	and impairment
	At 1 April 2020			63,000	2,237	59,150	124,387
	Depreciation	charged	in the year	15,750	909	14,788	31,447
	At 31 March	2021		78,750	3,146	73,938	155,834
	Carrying amount
	At 31 March	2021		2,171,250	12,899		2,184,149
	At 31 March	2020		2,187,000	250	14,786	2,202,036

Fixed as	set investments
		Listed
		investments
		6
Cost or	valuation
At 1 April	2020 &31 March 2021	589,567
Carrying amount At 31 March 2021		589,567
At 31 March 2020		589,567

13	Financial Instruments			2021 6	2020 6
	Carrying amount offinancial assets Instruments measured at fair value through		profit or loss	613,367	589,567
14	Debtors
	Amounts falling due	within one year:		2021f	2020 F
	Trade debtors			13,594	3,607
	Other debtors			6,390	5,998
	Prepayments and accrued income			5,303	1,165
				25,287	10,770
15	Creditors: amounts	falling due within one year
				2021	2020
				6	6
	Other creditors			53,021	32,869
	Accruals and deferred	income		27,823	38,974
				80,844	71,843

Analysis o	f net assets between funds
		Unrestricted	Designated	Total	Total
		fund	fund
		2021	2021	2021	2020
		K	6	6	F
Fund balances at 31 March 2021 are
represented	by:
Tangible assets		2,184,149		2,184,149	2,202,036
Investment Investments	properties	1,750,320 613,367		1,750,320 613,367	1,828,910 589,567
Current assets/(liabilities)		583,536	216,932	800,468	748,957
		5,131,372	216,932	5,348,304	5,369,470