OpenCharities

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2023-05-31-accounts

Notestothefinancialstatements Notestothefinancialstatements
fortheyearended31May2023
9. Investmentproperty
Freehold
investment
property
£
Valuation
At1June2022 700,000
At31May2023 700,000
Thereisanoptiontotaxinplaceontheinvestmentproperty.
Avaluationofthepropertywascarriedouton9August2022.Thevalueatthatdatewas£700,000onan
openmarketbasisforexistinguse.TheTrusteesbelievethatthisvaluerepresentsfairvalueattheyear
end.
10. Fixedassetinvestments
Listed
securities
£
Costorvaluation
At1June2022 237,060
Revaluations 2,020
At31May2023 239,080
Netbookvalue
At31May2023 239,080
At31May2022 237,060
AllthefixedassetinvestmentsareheldintheUKandcompriseunitsintheCharitiesOfficialInvestment
Fund
Notestothefinancialstatements Notestothefinancialstatements
fortheyearended31May2023
11. Debtors
2023
£
2022
£
Otherdebtorsandprepayments 1,888 2,104
12. Creditors:Amountsfallingduewithinoneyear
2023
£
2022
£
Bankloans
Otherloans
Othertaxationandsocialsecurity
21,551
10,500
21,551
10,500
3,466
Othercreditors 6,458 6,333

38,509

41,850
Deferredincome
2023
£
2022
£
Deferredincomeat1June 2022 3,708
Resourcesdeferredduringtheyear 3,708 3,708
Amountsreleasedfrompreviousyears (3,708) -

3,708

3,708
13. Creditors:Amountsfallingdueaftermorethanoneyear
2023
£
2022
£
Bankloans
Otherloans
22,116
21,000
47,404
31,500

43,116

78,904
14. Statementoffunds
Statementoffunds-current year
Balanceat 1 Gains/ Balanceat
June2022 Income Expenditure (Losses) 31May2023
£ £ £ £ £
Unrestrictedfunds
Designatedfunds
ExtraordinaryRepairsFund 87,372 - - 2,134 89,506
ManwoodLodgeFund 84,778 - - - 84,778
CyclicalMaintenanceFund 5,000 - - - 5,000


177,150




-


-


2,134


179,284
Generalfunds
GeneralFunds
679,362

49,018

(30,028)

(810)

697,542
TotalUnrestrictedfunds

856,512




49,018


(30,028)


1,324


876,826
Endowmentfunds
EndowmentFund
1,093,665

*

-

-

1,093,665
Restrictedfunds
TheAlmshousesFund 106,693 76,349 (88,838) - 94,204
ExtraordinaryRepairsFund 28,481 - - 696 29,177
CyclicalMaintenanceFund 5,000 - . - 5,000


140,174


76,349


(88,838)


696


128,381
Totaloffunds 2,090,351

125,367
(118,866)
2,020
2,098,872