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|||Page|
|---|---|---|
|Reference and administrative|details ofthe Charity, its Trustees and advisers||
|Trustees'<br>report||2-4|
|Independent<br>examiner's<br>report|||
|Statement offinancial activities|||
|Balance sheet|||
|Notes to the financial statements||8-18|





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||||Endowment|Restricted|Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|funds|
||||2022|2022|2022|2022|2021|
|||Note||6||6|E|
|Income and||||||||
|endowments<br>from:||||||||
|Charitable<br>activities||||67,150||67,150|66,696|
|Investments|||||47,299|47,299|34,002|
|Total income and<br>endowments||||67,150|47,299|114,449|100,698|
|Expenditure<br>on:<br>Charitable<br>activities||5||48,769|23,628|72,397|53,885|
|Total expenditure||||48,769|23,628|72,397|53,885|
|Net income before||||||||
|net (losses)/gains<br>on investments||||18,381|23,671|42,052|46,813|
|Net (losses)/gains<br>investments|on||(40,000)|1,024|4,274|(34,702)|28,566|
|Net movement<br>in|||(40,000)|19,405|27,945|7,350|75,379|
|funds||||||||
|Reconciliation<br>of||||||||
|funds:||||||||
|Total funds brought<br>forward|||1,133,665|120,769|828,567|2,083,001|2,007,622|
|Net movement<br>in funds|||(40,000)|19,405|27,945|7,350|75,379|
|Total funds carried|||1,093,665|140,174|856,512|2,090,351|2,083,001|
|forward||||||||





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|Balance sheet<br>as at 31 May 2022|||||||
|---|---|---|---|---|---|---|
|||||2022||2021|
|||Note||6||6|
|Fixed assets|||||||
|Tangible assets||||1,199,308||1,213,088|
|Investment<br>property||||700,000||740,000|
|Investments||||237,060||231,762|
|||||2,136,368||2,184,850|
|Current assets|||||||
|Debtors||10|2,104||4,380||
|Cash at bank and in hand|||72,633||70,225||
||||74,737||74,605||
|Creditors: amounts|falling due within one||||||
|year|||(41,850)||(33,978)||
|Net current assets||||32,887||40,627|
|Total assets less current liabilities||||2,169,255||2,225,477|
|Creditors: amounts|falling due after more||||||
|than one year||12||(78,904)||(142,476)|
|Total net assets||||2,090,351||2,083,001|
|Charity funds|||||||
|Endowment<br>funds||13||1,093,665||1,133,665|
|Restricted funds||13||140,174||120,769|
|Unrestricted<br>funds||13||856,512||828,567|
|Total funds||||2,090,351||2,083,001|






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||||Restricted|Total|Total|
|---|---|---|---|---|---|
||||funds|funds|funds|
||||2022|2022f|2021|
|Weekly|maintenance|contributions|67,150|67,150|66,696|



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|||Unrestricted|Total|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2022<br>5|2022<br>6|2021f|
|Ye Olde Beverlie|rent|43,759|43,759|30,606|
|Other investment|income|3,540|3,540|3,394|
|||47,299|47,299|34,002|





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|||Restricted|Unrestricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
|||2022|2022|2022|2021|
|||6|6|||
|Insurance||3,468||3,468|3,402|
|Repairs||13,689|1,187|14,876|6,159|
|Relief in need|||4,441|4,441||
|Stipends||900||900|1,350|
|Utilities||4,053||4,053|4,251|
|Council tax||3,979||3,979|2,419|
|Salaries||6,493||6,493|5,816|
|Lifeline||1,679||1,679|2,208|
|Subscriptions||246||246|239|
|Sundry|||1,220|1,220|78|
|Accountancy|fees|4,124||4,124|3,870|
|Professional fees||4,373||4,373|976|
|Bank charges||334||334|529|
|Bookkeeping|(to comply with HMRC's MTD|||||
|requirements|for VAT)|2,832||2,832|2,746|
|Depreciation|||16,780|16,780|16,480|
|Interest payable||2,599||2,599|3,362|
|Total||48,769|23,628|72,397|53,885|



## 



||Housing|Housing||
|---|---|---|---|
||Land and|Association||
||buildings|Grant|Total|
||6|8|8|
|Cost||||
|At 1 June 2021|1,381,320|(104,912)|1,276,408|
|Additions|3,000||3,000|
|At 31 May 2022|1,384,320|(104,912)|1,279,408|
|Depreciation||||
|At 1 June 2021|63,320||63,320|
|Charge for the year|16,780||16,780|
|At31 May2022|80,100||80,100|
|Net book value||||
|At 31 May 2022|1,304,220|(104,912)|1,199,308|
|At 31 May 2021|1,318,000|(104,912)|1,213,088|





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||||||||Freehold|
|---|---|---|---|---|---|---|---|
||||||||investment|
||||||||property|
||||||||6|
|Valuation||||||||
|At 1 June 2021|||||||740,000|
|Revaluation|||||||(40,000)|
|At 31 May 2022|||||||700,000|
|There is an|option|to tax in|place on the investment|property.||||
|A valuation|of the property||was carried out on 9th|August 2022. The value at that date|||was f700,000 on|
|an open market||basis for|existing use. The Trustees||believe|that this value represents|fair value at the|
|year end.||||||||



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||Listed|
|---|---|
||securities|
||6|
|Cost or valuation||
|At 1 June 2021|231,762|
|Revaluations|5,298|
|At 31 May 2022|237,060|
|Net book value||
|At 31 May 2022|237,060|
|At 31 May 2021|231,762|





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|2022|2021|
|---|---|
|6|6|
|2,104|4,380|



||||2022<br>6|2021<br>6|
|---|---|---|---|---|
||Other debtors and prepayments||2,104|4,380|
|11.|Creditors: Amounts|falling due within one year|||
||||2022|2021|
||||6|5|
||Bank loans||21,551|20,953|
||Otherloans||10,500|10,500|
||Other taxation and social security||3,466||
||Other creditors||6,333|2,525|
||||41,850|33,978|



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|Deferred|income|||||
|---|---|---|---|---|---|
|||||2022<br>6|2021f|
|Deferred|income|at|1 June 2021||1,533|
|Resources deferred|||during the year|3,708||
|Amounts|released|from previous years|||(1,533)|
|||||3,708||



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|2022|2021|
|---|---|
|6|f:|
|47,404|100,476|
|31,500|42,000|
|78,904|142,476|





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|Statement offunds -|current|year|||||
|---|---|---|---|---|---|---|
|||Balance at 1|||Gainsl|Balance at|
|||June 2021|Income|Expenditure|(Losses)|31 May 2022|
|||6|6||6|6|
|Unrestricted<br>funds|||||||
|Designated<br>funds|||||||
|Extraordinary<br>Repairs|Fund|84,229|||3,143|87,372|
|Manwood<br>Lodge Fund||85,965||(1,187)||84,778|
|Cyclical Maintenance|Fund|5,000||||5,000|
|||175,194||(1,187)|3,143|177,150|
|General funds|||||||
|General<br>Funds||653,373|47,299|(22,441)|1,131|679,362|
|Total Unrestricted<br>funds||828,567|47,299|(23,628)|4,274|856,512|
|Endowment<br>funds|||||||
|Endowment<br>Fund||1,133,665|||(40,000)|1,093,665|
|Restricted funds|||||||
|The Almshouses<br>Fund||88,312|67,150|(48,769)||106,693|
|Extraordinary<br>Repairs|Fund|27,457|||1,024|28,481|
|Cyclical Maintenance|Fund|5,000||||5,000|
|||120,769|67„150|(48,769)|1,024|140,174|
|Total offunds||2,083,001|114,449|(72,397)|(34,702)|2,090,351|





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|Statement offunds|-|prior ye|ar|||||
|---|---|---|---|---|---|---|---|
||||Balance at|||Gains/|Balance at|
||||1 June 2020|Income|Expenditure|(Losses)|31 May 2021|
||||6|E|K|6|E|
|Unrestricted<br>funds||||||||
|Designated<br>funds||||||||
|Extraordinary<br>Repairs||Fund|72,705|||11,524|84,229|
|Manwood<br>Lodge Fund|||85,965||||85,965|
|Cyclical Maintenance||Fund|5,000||||5,000|
||||163,670|||11,524|175,194|
|General funds||||||||
|General Funds|||622,643|34,002|(16,558)|13,286|653,373|
|Total Unrestricted|funds||786,313||(16,558)|24,810|828,567|
|Endowment<br>funds||||||||
|Endowment<br>Fund|||1,133,665||||1,133,665|
|Restricted funds||||||||
|The Almshouses<br>Fund|||58,943|66,696|(37,327)||88,312|
|Extraordinary<br>Repairs||Fund|23,701|||3,756|27,457|
|Cyclical Maintenance||Fund|5,000||||5,000|
||||87,644|66,696|(37,327)|3,756|120,769|
|Total offunds|||2,007,622|66,696|(53,885)|28,566|2,083,001|





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|Summary|offunds<br>-cur|rent year|||||
|---|---|---|---|---|---|---|
|||Balance at 1|||Gains/|Balance at|
|||June 2021<br>6|Income|Expenditure|(Losses) <br>6|31 May 2022|
|Designated|funds|175,194||(1,187)|3,143|177,150|
|General funds||653,373|47,299|(22,441)|1 131|679,362|
|Endowment|funds|1,133,665|||(40,000)|1,093,665|
|Restricted|funds|120,769|67,150|(48,769)|1,024|140,174|
|||2,083,001|114,449|(72,397)|(34,702)|2,090,351|



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|||Balance at|||Gains/|Balance at|
|---|---|---|---|---|---|---|
|||1 June 2020|Income|Expenditure|(Losses)|31 May 2021|
||||E|||E|
|Designated|funds|163,670|||11,524|175,194|
|General funds||622,643|34,002|(16,558)|13,286|653,373|
|Endowment|funds|1,133,665||||1,133,665|
|Restricted|funds|87,644|66,696|(37,327)|3,756|120,769|
|||2,007,622|100,698|(53,885)|28,566|2,083,001|





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|Analysis|of net assets between funds -|current year||||
|---|---|---|---|---|---|
|||Endowment|Restricted|Unrestricted|Total|
|||funds|funds|funds|funds|
|||2022|2022|2022|2022|
|||Z|K||6|
|Tangible fixed assets||393,665||805,643|1,199,308|
|Fixed asset investments|||28,481|208,579|237,060|
|Investment|property|700,000|||700,000|
|Current assets|||111,693|(36,956)|74,737|
|Creditors|due within one year|||(41,850)|(41,850)|
|Creditors|due in more than one year|||(78,904)|(78,904)|
|Total||1,093,665|140,174|856,512|2,090,351|



|Analysis|of net assets between funds -|prior year||||
|---|---|---|---|---|---|
|||Endowment|Restricted|Unrestricted|Total|
|||funds|funds|funds|funds|
|||2021f|2021|2021<br>6|2021f|
|Tangible fixed assets||393,665||819,423|1,213,088|
|Fixed asset investments|||27,457|204,305|231,762|
|Investment|property|740,000|||740,000|
|Current assets|||93,312|(18,707)|74,605|
|Creditors|due within one year|||(33,978)|(33,978)|
|Creditors|due in more than one year|||(142„476)|(142,476)|
|Total||1,133,665|120,769|828,567|2,083,001|



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