Ch•rlty number: 1161717
FRIMLEY FUEL ALLOTMENTS CIO
Report An•ndal 5tstem¢nts
For the y￿r 31 O•<•mb•r 2023
Efflfflaus Chartered Attountants
3TI-399 london Road
Camberley
Surrev
GU15 3HL

FRIMLEY FUEL ALLOTMENTS CIO
Flnandal Statements for the year ended 31 December 2023
Cont•nts
P•ps
Report of the Trustees
Independent Examinerfs report
Statement of Financial Activitles
Statement of Flnanclal Posltlon
Notes formlni part of the Flnancial Slatements
10-18
Detalled Statement of Pfofit and Loss
19

FRIMLEY FUEL ALLOTMENTS CIO
Report of the Trustees for the year ended 31 December 2023
2023 Trustees Report:
4 The Trustees present their report with the Financial Statements of the charlty for the year ended 31
December 2023. The Trustees have adopted the provisions of Accounting and Reporting by Charities:
Statement of Recommended Practice applicable to charities preparing their accounts in accordance with
the Financial Reporting Standard applicable in the UK and Republic of Ireland IFRS 102 published March
2018- effective l Jan 20191.
OWEcfivES AND ACTIVITIES
Objectives and aims
The relief, either individually or generally. of persons resident in the Parish of Frlmley as constltuted In
1903, who are in conditions of need. hardship and distress.
Grantmakin8
Grants are made to qualifying applicants in an •mount that the Trustee5 deem to be reasonable. after
having made appropriate enquiries. Consistency of evaluation is applied to similar cases and io help in thi5,
the Charity has maintained a database recording all grants given since 1986. This database Is reglstered
under the Data Protection Act IRe8lStration No A80971061.
Trustees continue to respond to cases brought to their attention. both by direct application to the Grant5
Administrator and by recommendation from IC￿al organisations. Grant m?kin8 guidelines and the
adminlstrative process protocol were l)oth revised in 2019 and have 51nce been revlewed and updated.
Applicants art Usually visited by a Tn￿tee before the grant 15 made. though during the Covid lockdown,
most assessments were made by phone. During the year. all but a handfijl of applications were processed
and responded to within 3 weeks. An overall review is conducted at the following meeting of Trustees.
Durin8 the year 20 Group Grants totalling £102,656, 120 Personal Grants totalling £81,128 and 31 Heating
Grants totalling £5,877 We￿ distributed 12022.. 22 Group Grants iotslling £59.762. 122 Personal Grants
totallin8 £66.859 and 20 Heatin8 Grants totalling E2.9861.
ACHIEVEMENT AND PERFORMANCE
Charitable activities
It is our intention to invest only as much of our income as is necessary to ensure good governance. efflclent
administration and good tommunitation, maximi2in8 the funds available for grants to local individuals and
community organisations. In 2023. grants to individuals rose by 25% and group grants by 72% compared
with the previous year which was affected by the residual effects of the Covid pandemic. No 8rant
applications fulfillin8 the charit￿s gu￿elIneS were rejected on grounds of unaffordabilitv.
In 2023, in keeping with due dili8ence. we reviewed our source of investment advice and early in 2024 we
approved the transfer of our investments to altemative Inve5tmenl Managers with good perfomance
records.
Staff terms and conditions of employment were reviewed and agreed changes were implemented.
We also established a Trustee tommittee to explore firture option5 for use of the Charltls fvnds. This
group is expected to report durin8 the course of 2024.

FRIMLEY FUEL ALLOTMENTS CIO
Report of the Trustees for the year ended 31 December 2023
Since expenditure 0118rants for carpeting for new tenants of Housin8 Association propertie5 accounts for
significant element of indNidual grants. a review of supply arrnngements was undertaken with the result
that the Birch Carpets of Frimley High street was ￿apPoInted as the Charity's supplier. On both price and
service, the company provides excellent quality.
During the course of the year. replacement of the Esso Pipeline through the chari￿5 estate was
completed. At the same time. we took the opportunity to update and renew all signage on the estate.
Having reviewed the Charity Commission's Guidance on Public Benefit. Trustees a￿ Satisfied that the
required criteria have been met as 81% of the yearfs expenditure12022.. 75%) was distrlbuted to members
of the public that qualified for support within the terms of the Governing Schemes and l%12022: 3%) of
expenditure was spent on maintaining the perimeter estate of the Charitys property so that it could
main open safely for public enjoyment.
To Improve awareness of its adivitles and availability. maintain a websile and Facebook pa8e, wlth
statlstlcs on traffic daia confim)In8 it Is reathing a wide audience.
Wlth the continued help of local volunteers. work was undertaken to m•intain in reasonable conditlon
those parts of the estate not leased to third partie5, to allow continued enjoyment of the facility by the
local community. Twice yearly, all or8anisations recei¥in8 8rants in the preceding six-month period are
Invited to join an event pickin8 litter and cleaning up the woodland. A good response also including local
users of the estate is always assured.
Investment perfomiante
Brewin Dolphin provide professional investmeni advice and management for the Charltvs Investments
portfolio. which 15 made up of both unre5tricied and Pennanent Endowment funds. The Charlty
accumulates and reinvests the cash derived from its income into its Investment Portfollo. Dudn8 the year,
the Charity was able to invest a further £23.581 12022.. E22.2911 into Unrestricted Funds wlth Brewln
Dolphin. All grants are made by BACS or cheque crossed IIC Payee and the dividend Income and any
surplus Is accumulaied in the tash balances held in the Charitvs investments portfolio.
FINANCIAL REVIEW
Flnanclal posltlon
The total income for the year was £246,937 Includin8 £24.071 of accumulated investment Income12022'.
£248,382), with a gain on investments of £15.351 12022.. net loss £50.6981. The total expendlture on the
unrestricted fvnd was £232,639 12022.. £172.7131 whKh. after allowing for a transfer to the Permanent
Endowment fund of £22,169 12022: £Nill resulted in a surplus for the year on the unrestricted fund of
£7,48012022.' surplus £24,971). The balance carried fofward on the unrestricted fund is £712,74412022:
£705.2641. The￿ was an increase in the Value of investments in the restrbcted fvnd of £29.799 12022:
decrease of £98,414) and costs in the year of £nil12022= £nill leawng a surplus of £51,96812022.. deficit of
£98,414) after transfer from the unrestricted fund. The balance on the restricted fund at 31 December
2023 15 £3,240.62512022- £3,188.6571-
The Tnjstees have valued the land owned by the charity with the assistance of professional advisers, at a
value of £2,750.C(O. this was last done in 2018. The Trustees a￿ of the view that the value has not
changed materially since then.
The total reser4es carried forward at 31 December 2023 w*re as shown in note 17 to the flnanclal
Statements12022- £3,893.9211.

FRIMLEY FUEL ALLOTMENTS CIO
Report of the Trustees for the year ended 31 December 2023
Reserves policy
The Trustees continue to ￿gard th￿e funds that have arisen from the sale of parts of the estate and any
capital payment5 in consideration of granting a lease in any part of the estate. as restricted funds within
the Permanent Endowment. Such capital sums have been and continue to be invested in approved funds to
generate long term income for the benefit of wtentièl applicants. One yearfs average income is held in
reserves in order to meet the financial needs of the charity.
It IS the present policy of Trustees to distribute income to qualifyin8 applicants as c105e a5 p￿Sible to that
received in the year, after payment of essential expenses. In recent years, the Charity has produced annual
surpluses and is exploring ways of potentially extendin8 its reach within Surrey Heath. to meet thls
objective.
FUTURE DEVELOPMENTS
The charity wll continue to give access to its unleased woodland to l¢xal people for thelr qulet and
peaceable enjoyment. Durin8 the Pandemic. this facility was of even greater value to local people for
exercise and ref￿ShMent. The chafity is nevertheless conscious that the land with whlth It has been
entrusted 15 first and foremost an asset to be used for the benefit of those Individuals and households In
the former Frimley Urban Oistrict Council area Inow defined as post codes GU15 and GU161 experfencln8
poverty, hardship and distress. The charity will continue to ensure thai it fulfils its obligation to get the
best return from the land for its intended beneficianes.
It is the intention of the Trustees to continue to provide grants to persons and organisations who quallfy
for financial assistance, wiihin the constraints of e￿stIn8 Unrestricted Funds and future income. In
addition, the Trustees will èctivefy promote its abilFty to help those in need. hardship and distress in the
local area to ensure that it uses T￿OUrCeS under it5 management to best effect.
sTRU￿URE. GOVERNANCE AND MANAGEMENT
Governlng documents
Schemes of the Charity Cornmlsslon of 19th January 1983. 4th November 1987, 15th Aprll 1993 and 18th
September 2WI.
Charlty constitutlon
The charity is a Charitable Incorporated organi￿110n registered with the Charity Commlss4on in England
and Wales under reference 1161717. From 1st January 2016 the charity acqui￿￿ all the assets, liabilities
and undertakings of Frimley Fuel Ajlotments Charity, an unincorporated charity re8iStered with the Charlty
Commi55i0n, number 231036. The Charivs Constitution was ￿l$ed and updated oft 12 October 2022.
Recruitment and appointment of new Trustees
Four Councillor Trustee5 a￿ nominated by Surrey Heath Borough c￿ncIl and four further Trustees are
Incumbents of four local Churches. each of whom may appoint an alternate to act for them. A maximum of
eight but no less than three further Tnjstees are apwinted from local residents who have special
knowledge andlor experience to assist in the work of the Charity. Appointments are confirmed by the
Trustees in 8eneral meetin8.

FRIMLEY FUEL ALLOTMENTS CIO
Report of the Trustees for the year ended 31 December 2023
Organisational structure
During 2023, the￿ were significant changes in the ChariVs staffing and OT8anisational structure. Richard
Moule. who had served us as Clerk Treasurer for nearty a decade. resigned in April. Followin8 his
departure, we revie￿ our financial St￿￿tu￿ and en8a8ed Emmaus A£countin8 to manage our
bookkeepin8 and payment pr(Kesyn8. Darren Bateman joined u5 initially as a pro b(￿0 financial
consultant and svbsequently joined the board as Treasurer Trustee. At around the same time, Fiona
Dawkins, who had been Grants Administrator since 2018. left to join the staff of an associated local Chartty.
Phlllppa Kerr provided excellent temporary cover until Suzy Roberts took up the post in September. We
are much Indebted to the years of ser¥ice Richard and Fiona gave to the Charity.
Shortly after the start of the year. we bade farewell to two long serving and artNe Trustees. William
Flemln8 resigned In January and Frnnk Smtthin. vkno in his time had sep4ed as treaSu￿r and actin8 Chair.
retired in Febfuary. Both were Truslees who have 8rven selflessly to the local community through their
Service to the Charity and we celebrate their contributions. Trustees glve thelr tlme wlthout
remuneration. and none chim expenses of office.
There was a further chan8e in April when John Ray rellnquished hls fole as Mlnutes Secretary. John had
fulfilled thi5 role with professionalism and aood humour for several years and we record our thanks to hlm.
The Charity also remains indebted to Tony Higham whose eommttff￿nt and Pfofessional expertise In
estates management 5afe8uards the Charitys inte￿stS without cost.
The Trustees meet on a regular basis to assess grant applications and to consKler apwoprlate levels of
asslstance In each case.
Risk management
The Trustees have a duty to identify and review the risks to which the charity is exposed and to ensure
appropriate Controls are In place to provide reasonable assurance against fraud and error. Most of the
Chariws income is dependent upon the revenues of the 8olfin8 aCti¥itles of the major lessee. The malor
rlsk to income Is any si8nificant reductlon in the market for that comparfs service& The Charity has
reviewed and revised its risk management policy durin8 2022.

FRIMLEY FUEL ALLOTMENTS CIO
Report of the Trustees for the year ended 31 December 2023
REFERENCE AND ADMINISTRATIVE D￿All5
Registered Charity number
1161717
Principal address
High Cross Church
Knoll Road
Camberley
Surrev
GU15 3SY
Truslees
Simon Strachan- Chalr
Darren Bateman- from March 2024
Rodney Bates
Sarah Croke- until May 2023
William Flemin8- until January 2023
Mary Glauert-from May 2023
Mary Keys
Rob Lee- from May 2023
Lewis Mears- from May 2023
Jane Oxford Gurr- from April until No¥ember 2023
David Parker
Mike Paterson
David Penny- from April 2023 until March 2024
Robin Perry- until May 2023
Joanne Polter
Morgan Rise- until May 2023
Murray Rowlands- from May 2023
Salma Sams
Frank Smithin- until February 2023
Graham Tapper- until May 2023
Maryann Thomson
Damon Walker
Treasurer
Richard Moule- until April 2023
Darren 8ateman- from March 2024
Financial Consultant
Dar￿￿ Bateman- from August 2023 until March 2024
Grants Administrator
Fiona Dawkins- until April 2023
Philippa Kerr- May- September 2023
Suzy Roberts- from September 2023

FRIMLEY FUEL ALLOTMENTS ao
Report of the Trustees for the year ended 31 December 2023
Independent examiner
Emmau5 Chartered Accountants
377-399 London Road.
Cambe￿eY
GU15 3HL
Solicitors
Field Seymour Parke5 LLP
l London St,
Reading
RG14PN
Bankers
Lloyds Bank
18 Prince of Wales Walk
Camberley
Surrey GU15 3SJ
Surveyors
Gascoignes
2 Glllinsham House
Pannells Court
Guildford
Surrey GUI 4EU
Advlsers- Honorary Appolntees
Dr Christa Rohde- wildlife and woodland ct)nseryation
Mr J A Hl8ham- land and estate management
Investment Advisors
Brewin Ddphin
12 Smithfield St
London
ECIA 98D
lo
Approved by order of the board of Trustees ￿ ...........
. and si8ned on Its behalf by..
S Strachan- Chaimian of Trustees

FRIMLEY FUEL ALLOTMENTS CIO
Independent examlnerfs report to the Trustees of Frlmlerf Fuel Allotments cio
I report to the Trustees on my examination of the accounts of Frimley Fuel Allotments CIO I'the CIUI for the year
ended 31 Oecember 2023.
Responslbllltles and bas15 of roport
As the charity Trustees of the CIO you are responsible for the preparation of the accounts in accordance with the
requirements of the charit￿s Act 20111.the ACVI.
I report in respect of my examination of the CKYS accounts carried out under sertion 145 of the 2011 Act and In
carrying out my examination I have followed all of the applicable Dirertions 8iven by the Charity Commlsslon
Lbnder section 14515}Ibl of the Act.
Independefit examlnerfs ststernent
I have completed my examination. I confirm that no material matters have come to my attention In Connection
with the examination 8iving me cause to believe that in any material respect:
accounting records were not kept in respert of the CIO as required by section 130 of the Act,. or
the accounts do not accord with those records.. or
the accounts do not comply with the applicable records concernin8 the form and content of accounts set
out in the Charities IAccounts and Reports) Re8ulations 2(K)8 other than ony requirement that the
accounts give a 'true and fairf vlew which is not a matter considered as part of an independent
examination.
I have no concerns and have come across no other matters in connection with the examination to which attention
should be drawn in this report in order to enable a proper understandin8 of the accounts to be reached.
Sarah Shearer FCA
Emmaus Chartered Accouniants
377-399 London Road
Camberley
Surrey
GU15 3HL
Date
17/i/l¢

FRIMLEY FUEL ALLOTMENTS CIO
Statement of Finandal ActlvEtles for the year ended 31 December 2023
(Incorporatlng the income and expenditure account)
2023
Unrestricted
Restrirted
fvnds Entlown*nt
fvnds
2022
Restricted
Endowment
fvnd5
Total Unrestricted
fvnds
rotal
Note
Income and endowments
from:
Rental income
Investments
Other income
Totsl In¢om•
217,753
24.071
5,113
246,937
217.753
24,071
5.113
246.937
225,585
22,549
248
248.382
225,585
22,549
248.382
Expendltyre ¢Jn:
Raisin8 fvnds
Charltab
actlvltles
Grants to
individuals
Grant5 to
Instltutions
Office costs
Governance costs
Other
Totsl expendlture
9.303
9,303
87,1￿5
87mS
69.845
69,845
102.656
101656
59,762
59.762
14,148
17.349
2.997
232,639
14.148
17.349
2,997
232.639
10,473
18.822
10.473
18,822
4,508
172,713
172,713
Net gainslllossesl
on Investments
15.351
29.799
45.150
150.6981
198,4141 1149,1121
Transfer between
fund5
17
122.1691
22.169
NÈt Incomel
lexpendSture)l Net
movement In
fvnd5
51.968
59,448
24,971
198,4141 173,4431
A•condll•tl¢)n ol
fvnds
Total Ivnds brou8ht
forward
705.264
3.188.657 3.893.921
680,293
3,287,071 3,967,364
Total funds carrled
forward
712.744
3.240,625 3.953,369
705.264
3.188.657 3,893,921
All of the results relate to contlnuln8 artivities.
The notes on pages 10 to 18 forni part of these financial statements.

FRIMLEY FUEL ALLOTMENTS CIO
Statement of Finanaal Position as at 31 December 2023
Plotes Unrestrlrted
Restrfrted
fund Endowment
fund
31.12.23 Unrestrirted
Restrlcted
Totsl
fund Endowrnent
fvn(ts
fund
31.12.22
Total
Funds
Investments
Financial
Investments
Investment
property
12
347.237
575.255
922.492
342.949
$01,726
844,675
2.750.OIX) 2.750,000
2,750.OQ) 2,750,C
347.237 3.325.2SS 3ffi71492
342.949
3,251.726 3,594,675
CURRENT ASSErs
Debtors
Cash at bank
14
44.229
341,391
385.620
44,219
341,391
385.620
29,109
369,809
398.918
29,109
369,809
398,918
CREDITORS
Amounts
fallin8
due within one
year
15
120,1131
184.6301 (104.743)
136.6021
{63.0691 199,6711
MET
ASSETS
CURREpir
365.507
184,6301
362.316
(63.0691
299,247
TOTAL ASSETS iESS
CURRENT
iIABILmE5
712.744 3.240.625 3.953.369
705.264
3,188,657 3,893,921
NET ASSETS
712,744 3.240,625 3,953.369
705,264
3,188,657 3.893,921
FUNDS
Unrestricted fund5
Restricted funds
TOTAL FUNDS
17
711744
3,240.625
3.953.369
705,264
3,188,657
3,893,921
The financial statements were approved the Trustees on .....
behalf bv:
..2024 and slined on thelr
S Strachan
Trustse
ateman BA 8FP FCA
Trustee
The notes on pages 10 to IB fomi part of these financial statements.

FRIMLEY FUEL ALLOTMENTS ao
Notes to the Flnanclal Ststements
for the year ended 31 December 2023
I Ch•rlty col￿tItUd0n
The charity is a Charrtable Inc0r￿rdted Or8anlsation registered in England and Wales wlth the Chartty
Commission. Details of rts registered number and address are shown in the Trustees Report. page 3.
From 1st January 2016 the charity acquired all the assets. liabilit￿$ and undertakings of Frimley Fuel
Allotments Charity, an unincorporated charity re8iStered *ryth the Charity Commlsslon, number
231036.
2 A¢¢ountlni polld•s
The principal accounting pollcies wthith are adopted con5iStently in the Preparation of the flnancl•l
statements a￿ set out below.
oj Bo515 of ¢K¢ountlng
The financial staiements have been prepared under the hlstorlcal cost conventlon wlth Items
recognised at Cost or transaction value unless otherwise stated in the relevant notes to these
financial 5tatemenls. The financial statements have been prepared In attordance with the Charliies
Statement of Recommended Practite (Charities SORP IFRS 1021 second edition published October
20191 and the Financial Reporting Stsndard 102 IFRS 102 published March 2018 - effective l Jan
20191.
Frimley Fuel Allotments CIO meets the definilion of a public benefft entity under FRS 102.
bj FlntwKlol rep￿￿nq$tonrford 102- rndKed dsclosure exemmlons
The charlty has taken advantage of the followin8 disck)sure exemption In preparin8 these
financial statements, as permitted by FRS 102 The Financial Reportln8 Standard
appllcable In the UK and Republk of Ireland,:
the requirements of Sectlon 7 Ststement of Cash Flows
c) Income
Rental income is recognised when the charity becomes entltled to the income based on
occupation. Investment income relates to dividends on listed shares and is recognised upon
entitlement. Other income is reco8nised upon entitlement.
dj Expe￿Il￿e
Expenditure Is fecognlsed once there Is a legal or constructive obligation to make a payment to a
third party, it is probable that settlement will be required and the amount of the iJbli8ation can be
measured reliably.
Expenditure 15 accounted for on an accruals bas15 and allocated to the relevant activity. Where an
expense relates to more than one activity it is apportioned on an appropriate basis as detailed in
the sUPPOrt cost note.
Grants offe￿d subjert to conditions which have not been met at the year end date are noted as a
tommitment but not accrued as expendrture.
Investment property is shown at fair value. Falr value movements are recognised within net
incomelexpenditure of the relevant fund.
io

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the Flnancial Statements
for the year ended 31 December 2023
Investments are included at fairvalue at the balance sheet date.
ij DebtW5
All debtors are included at the settlemenl amount due. Prepayments are valued at the amount
prepald net of any trade discounts due.
hj Cash and￿Sh equlbvlents
Cash and cash equivalents include cash in hand, deposit5 held at call with banks, other short-temi
liquid investments Wlth ori￿n)1 maturities of three months or le55. and bank overdrafts.
' IJ Credltors qndwovlslons
Creditors and provisions are recognlsed where the charlty has a present obll8ation arlslng from
past event that will probably result in the transfer of fund5 to a third party and the amount due to
settle the obll8ation can be ff*asured or estimated reliably. Creditors and provisions are
recognised at their settlement amount after all(Mryng for any trdde dismunts due.
IJ Flnan¢lal lftstrnn
The charity only has flnancial assets and liabilities of a kind that qualify a5 baslt finantlal
Instruments. The listed investments which a￿ shares held In an investment portfolio are
reco8niied at their fair value. oiher basic ftnanckll instruments are Initlalty reco8nlsed at
transactknn value and subsequently measured at their settlement value.
*1 VAr
The charlty Is not re8iStered for VAT and accordingly expenditufe Includes VAT where approprlate.
11 Taxodon
The charlty is exempt from tax on Its chafitable artivities.
MJ Golng concern
The Trustee5 Clylsider that there are no material untertaintles about the charitys ablllty to
continue as a 8oln8 concern.
nl Fu￿a(cou￿tI
Unrestricted funds are expendable at the discretion of the Trnsiees in furtherante of the
oblects of the charity.
Endowment funds are funds Subject to specific trusts. which may be detlared by the donor
or with their authority but still within the objects of the charity- Restrictions arise when
specified by the donor or *then funds are raised for particular restricted purposes.
Further explanation of the nature and purpose of each fund is induded in the notes to the
Flnancial Statements.
oj KeyJ*ments and estlmotrs
The Trustees feel there were no judgements made in the process of applyin8 the accounting
policies that had a si8nificant effect on the amounts recognized in the financial statement.
A key source of estimation and uncertainty 15 the fair value of the investment propertv-
The
Trustees engage an independent valuer to aSSlSt wth this. The fair value of the investfflent
property was £2.750,LW at 31 December 2023. For further information, see note 13 of the
accounts.
li

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the Financial Statements
for the year ended 31 December 2023
3. REiifAi INCOME
31.12.23
31.12.22
Pine Ridge Golf Centre - rentsl income
and thar8e5
Other rental income
206.753
207,585
li,(
217,753
225.585
4. INVESTMEpif INCOME
31.12.23
31.12.22
Income from listed investments
23.581
22,549
8ank interest
49)
24.071
22,549
S. OTHER INCOME
31.12.23
31.12.22
Charitable donation
Easement payment
4,950
Interest on late payment of rent
163
5.113
6. RAISING FUNDS
31.12.23
31.12.22
Investment management costs
Portfolio management
9.303
7. GRANTS PAYABLE
31.12.23
31.12.22
Grants to Individuals
87.￿5
69,845
Grants to institutions
102.656
59.762
189.661
129,607
12

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the F5nanclal Statements
for the year ended 31 December 2023
The total grants pasd to instttutions durln8 the year ¥fts as folk)ws:
31.12.23
31.12.22
South Camberfey SchLN)I
19,600
Home Start Sufrey Heath
I3,￿0
Connect Counsellini
io.cxyj
Surrey Heath Concern
lo.￿
Hope Hub
8.450
5.113
St Barbara's Church
Old Dean Community Group
Camberley Job Club
St Peterfs and St Francig
Frimley Baptist Church
Surrey Heath- Asylum Seeker Bus Pass Fund
The Family Contact
The Old Dean Rec
Camberley Adult Learnin8 Centre
White Lodge
lo,￿￿
St. Andrev/s Church
BESOM
Wholenotes
1,5LKI
Camberley Citizens Advice Bureau
15,[
Phyllis Tuckwell Hospice
St Martin's Church
Mychett Baptist Church
Grants of less than £l,CllO
3.762
1,149
101656
59,762
13

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the Flnanclal Statements
for the year ended 31 December 2023
GOvERNAP1￿ cosrs
31.12.23
31.12.22
Independent Examinerfs fee
2,667
Data Protection Registrarfs fee
35
countancy and payr￿1 costs
3.358
442
Le8al advice
6,839
1.938
Admlnistrator costs
5.592
13.740
17.349
18,822
9. OTHER
31.12.23
31.12.22
Insurances and other property costs
2.997
4.507
2J97
4,507
10. TRusfEES' REMUNERATION ANO BENEFIT5
There were no TnJstees' remuneraiion or olher benefits for the year ended 31 December 2023 nor for
the yearended 31 December2022.
11. STAFF COSTS
31.12.23
31.12.22
Wages and salarles
ION52
8.635
The average number of employees during the year was as foll￿￿*5.
31.12.23
31.12.22
Grant Adminlstration
Key mana8ement personnel comwise only the TDJstees. none ofwhom were Temunerated.
No employees reteived emoluments In excess of £60.Oc￿.
14

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the Flnanclal Statements
for the year ended 31 December 2023
12. FIXED ASSET INVESTMENTS
Listed
Investments
FAIR VALUE
At l January 2023
Additions
Disposals
Fair value movements
At 31 December 2023
844,674
239,411
1209,5281
47.934
922,492
The Fixed Asset Investments include both the Unrtttrirted and Restricted funds. For
further inforn)ation. see note 17 of the accounts.
There were no investment assets outside the UK.
13. INVESTMENf PROPERTY
FAIR VAWE
At ljanuary 2023
2.750,OLM>
Falr value movement
At 31 December 2023
2,750,(XKI
The Trustees have valued the land owned by the charily at £2.750,IXM) for the year ended 311¢ December
2023. The last independent valuation was in 2018 and the Trustees are of the vlew that the value has not
changed materially since then.
14. DEBTORS: AMOUNTS FALUNG DUE wrrHIN ONE YEAR
31.12.23
31.12.22
AccrL4ed income
Other debtors
Prepayments
40,942
960
2.327
44,229
28,516
593
29.109
15. CAED[roASAh￿vNTS F*IUNG DUE WtTHIN ONE YEAR
31.12.23
31.12.22
Trade creditors
Accrual for grants payable
Other creditors
Rent received in advance
1.216
3.820
89,707
io,c
104,743
1,220
2.831
68,120
27,500
99,671
15

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the Flnanclal Statsments
for the year ended 31 December 2023
16. FUNDS
Unrestrlrted funds comprise th05e funds whith the Trustees are free to use In attordance with the
objerti¥es ofthe charity.
The Endowment fund represents those assets whlch must be permanently held by ihe Charlty, prlncipally
land and financial investments. Int¢Mne arlsing on the Endowinent fund can be used in accordance with
the objects of the charity and is Included as unrestricted income. Any capital gains or losses arlsing on the
investment forms part of the fund. Investment management char8es and le8al advice relating to the fund
are charged against the unresirirted funds.
Durfng the year. the charlty was able to invest a further £23.581 of accumulated income12022: £22,291)
Into the unTe5trirted funds mana8ed by Brewin Dolphin.
17. ￿￿)VEMEp￿f IN FUNDS
Net
movement in
funds
At
31.12.23
01.01.23
Unr•strlct•d funds
General funds
Flnancial investments
369,830
335.434
17.8711
15,351
361,959
350,785
Reslrlrted funds
Pern)anent Endowment fund
3,188,657
S1.W 3.240,625
TOTAL FUNDS
3.893,921
59,448 3,953369
Incomin8
resources
Re￿￿rCeS
expended
Gains and
Movement
In funds
Transfers
Unrestrl¢ted fvnds
General fund
Flnancial investments
246.937
1232.6391
122,1691
17,8711
15,351
15.351
Restrlrted fvnds
Pemianent Endowrnent fvnd
29,799
22.169
51,968
TOTAL FUNDS
246.937
1231639
45,150
59.448
Durin8 the year, the Trustees approved a transfer of £22.169 from the General fund to the Permanent
Endowment fvnd to corrert a historic departure from the investment policy of the charity. The policy
requires investment management fees to be char8ed a8ainst the General fund, however it was found that
thls had not been the case between 2014 and 2020 intlusive.
16

FRIMLEY FUEL ALLOTMENT5 CIO
Notes to the Flnanclal Statements
for the year ended 31 December 2023
Cofflparatl¥es for movement In lunds
At 01.01.22
Net
rnovement
in funds
At
31.12.22
Unrestrlct•d lunds
General fund
Financial investments
Restrlcted fvnds
Permanent Endo¥4ment fund
294,161
386.132
75,669
150.6981
369,830
335.434
3.287,071
198.414)
3.188,657
TOTAL FUNDS
3.967.364
173.4431
3.893,921
Comparatlve net mtrlement In lunds. included in the above are a5 folk>ws:
Incomln8
resoJrces
Res￿rreS
expended
G*lns Ind Movement
losses In fvnds
Unrestrfcted lunds
General fvnd
248.382
1172.7131
75.669
Financlal Investments
150,6981
150.6981
RtstrIct￿ lund5
Permanent Endowment lund
198.4141
198.4141
TOTAL FUN05
248.382
1172.7131
1149.1121
{73,4431
18. ANALYSIS OF FUNDS
Fixed Asset5
Current
Assets
Current
Llabilities
lotsl
At 31-12-23
Unrestrictèd
Restricted
347.237
3,325,255
3.672.492
385.620
20,113
712,744
84,630
3,240.625
104.743 3.953.369
385.620
At 31-12-22
Unrestricted
Restricted
342.949
3.251,726
3,594.675
398.918
36.f￿2
63.(￿9
99,671
705.264
3.188.657
3,893,921
398,918
19. RELATED PARTY 01SaosuRES
During the year. trwo Trustees were reimbursed £755 in relation to expenditure on office expenses and a
lunch in recognition of the retlrement of several lor* serving Trnstees.
There were no related party transactions for the year ended 311)ecember 2022.
17

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the Financial Statements
lor the year ended 31 December 2023
20. OPERATING LEASE COMMrrMEiirs
The chariWs total future minimum lease payrnents under operating leases at 31 December 2023 were
payable as set out below..
2023
2022
Within l year
Within 2 to 5 years
Over 5 years
120
120
The operating lease relates to rented wemise& The lease commitment Is on a thfee month rollln8 basis.
21. VOLUNTEERS
On occasion. 8eneral volunteers are used for maintaining In reasonable condition those parts of the
Inve5tmenl property estate which are noi leased io third parties. to allow contlnued enloyment of the
facility by the local communty.
22. LESSOR OPERATING LEASE COMMrrMENT5
The total future minlmum lease payments due to the charlty from the lease of the investment property a
as follows..
2023
2022
Withln l year
Within 2 to 5 years
Over S years
90,(MX)
90,IJXI
2Y. FINANCIAL INSTrVMENT5
2023
2022
Flnanclal asset at Fair Value
922,492
844,675
The Falr Value of the115ted investments is derived from the market prlce of the relevant shares as at the
year end. For further Infomatlon, see Note 12 of the actounts.
18

FRIMLEY FUEL ALLOTMENTS CIO
Notes to the Flnanclal Statements
for the year ended 31 December 2023
31.12.23
31.12.22
INCOME AND ENDOWMENT5
Other tradlni artmtles
Pine Ridge Golf Centre- rental income and charges
Other rental Income
206,753
li.(
217.753
207.585
18,fXK)
225.585
Inv•rtment Inmme
Income from listed Investments
Bank Interest
23.581
22,549
Z4.071
22,549
Othw
Charitable donation
Easement payment
Interesl on late payment ol rent
Tot*1 Incomlnl resour¢•s
248
4.950
163
246,937
248,382
EXPENDITURE
In¥e5tment m•n•ym•nt tosts
Portfdlo management
9,303
Charhable attl¥ltl•s
Wages
Office costs
Grants to instltutlons
Grants to individuals
10.452
3.617
102,656
87,005
203.730
8.635
1,754
59,762
69,845
139,996
Other
Insurances and property costs
Estate costs
983
2,014
1997
853
3,655
4,508
Support costs
Govemance costs
Telephone
Accountancy and le8al fees
Administrator fees
11.757
5,592
17,428
5,082
13,740
18,9)6
Total resour¢e5 expended
231639
172,713
Nèt Incomtl{exptndfturt) before talns and losses
,298
75,669
Reallsed reCo￿lSed plns and losses
Realised gainslllossesl on fixed asset investments
12.7851
142,1621
Net In¢omellexpeTrdlture}
11.513
33,507
Thls page not forni part of the Ststut￿ financlal statements.
19