2023-12-31-accounts - Berry Pomeroy Home For Elderly People

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Trustees' Report	2to5
Statement ofTrustees' Responsibilities
Independent Examiner's Report
Statement ofFinancial Activities	Sto9
Balance Sheet	10
Cash Flow Statement
Notes tothe Financial Statements	12to24

Statement	o	fFinancial A	ctivities for th	e Year Ended	31December 2	023
						Total
			Note	Unrestricted	Restricted	2023f
Income and Endowments		from:
Donations and legacies				1,150		1,150
Charitable activities				788,498		788,498
Investment income				14,657		14,657
Total Income				804 305		804,305
Expenditure on:
Raising funds Charitable activities Total Expenditure			5	(2,296) ~860.145 ~862,44(	~23418 ~23,4(8	(2,296) ~883,563 (885,859)
Gain/(loss) on investments				18,139		18,139
Net expenditure Gross transfers between	funds			(39,997) 19,779	(23,418) ~(9,779	(63,415)
Net movement in funds				(20,218)	(43,197)	(63,415)
Reconciliation offunds
Total funds brought forward				502010	343,457	845 467
Total funds carried forward			16		300,260	782,052

Statemen	t	ofFinancial Ac	tivities for th	e Year Ended	31December 2	023
						Total
				Unrestricted	Restricted	2022
			Note			f,
Income and Endowments		from:
Donations and legacies				17,425		17,425
Charitable activities				789,889		789,889
Investment income				14,095		14,095
Total Income				821 409		821409
Expenditure on:
Raising funds Charitable activities Total Expenditure				249 ~791,38 ~791,13	~23,912 ~23,912	249 ~815,298 ~815049
Gains/losses on investment		assets		68,49
Net expenditure Gross transfers between	funds			(38,225) 22,771	(23,912) ~22 771	(62,137)
Net movement in funds				(15,454)	(46,683)	(62,137)
Reconciliation offunds
Total funds transferred	Rom charity			517,464	390,140	907,604
Total funds carried forward			16	502,010	343,457	845,467

		Balance Sheet as at3	1December 2023
				2023	2022
			Note	f,
Fixed assets
Tangible assets			11	310,431	314,069
Investments			12	421,138	496,972
				731569	811,041
Current assets
Debtors			13	42,935	27,802
Cash at bank	and in hand		14	62,402	59,130
				105,337	86,932
Creditors: Amounts		falling due within one year	15	54 854	52,50
Net current	assets			50483	34426
Net assets				782,052	845,467
Funds ofthe	charity:
Restricted income funds
Restricted funds				300,260	343,457
Unrestricted	income	funds
Unrestricted	funds			481,792	502,010
Total funds			16	782,052	845,467

						2023	2022
					Note
Cash flows from operating		activities
Net cash expenditure						(63,415)	(62,137)
Adjustments to cash flows from non-cash items
Depreciation						23,417	23,913
Investment income						(14,657)	(14,095)
Revaluation ofinvestments						1,562	82,279
						(53,093)	29,960
Worldng capital adjustments
Increase in debtors					13	(15,133)	(3,454)
Increase/(decrease) in creditors					15	2,348	9,213
Net cash flows from operating			activities			65 878	17293
Cash flows from investing	activities
Purchase oftangible fixed	assets				11	(19,779)	(22,772)
Purchase ofinvestments					12	(70,453)	(21,885)
Saleofinvestments and cash		awaiting		investment		144,725	662
Income from dividends						14,657	14,095
Net cash flows from investing			activities			69,150	29,900
Net increase/(decrease) in	cash		and cash equivalents			3,272	(12,607)
Cash and cash equivalents	at	1	January			59,130	71,737
Cash and cash equivalents	at	31 December				62402	59,130

								Unrestricted
								funds	Total	Total
								General	2023	2022
Donations		and		legacies;
	Donations Rom individuals							1,150	1,150		80
Grants, including					capital	grants;
	Government			grants						17,345
								1,150	1,150	17,425
3	Income	from			charitable		activities
								Unrestricted
								funds	Total	Total
								General	2023f	2022
Residental		home
								788498	788,498	789	889
4	Investment			income
								Unrestricted
								funds	Total	Total
								General	2023	2022
Income Irom			dividends;
	Dividends		receivable			from	other listed investments	14,657	14,657	14,095

5 Expendit	ure on charit	able activities
				Unrestricted
				funds	Restricted	Total
				General	funds	funds
			Note
Charitable activities				847,779		847,779
Depreciation,	amortisation	and other similar
costs					23,418	23,418
Allocated support costs				11,166		11,166
Governance	costs			1,200		1,200
Total for 2023				860 145	23 418	883 563
Total for 2022				791,386	23,912	815,298

				Unrestricted
				funds	Total	Total
				General	2023	2022
Independent		examiner fees
	Examination ofthe financial statements			1,200	],200	1,200
				1,200	I 200	1,200
7	Net incoming/outgoing		resources
Net (outgoing)/incoming			resources for the year include:
					2023f	2022 f,
Depreciation		offixed assets			23,418	23,912

==> picture [113 x 32] intentionally omitted <==

				2023		2022
				No		No
Engaged	on	charitable activities			29		29
Engaged	on	management	and administration		3		3
					32		32

11 Tangible fixed assets
	Land and	Furniture	and	Computer
	buildings	equipment		equipment	Total
		f,
Cost
At 1 January 2023	475,889	195,385		184	671,458
Additions	16,792		2,987		19,779
At 31December 2023	492 681	198,372		184	691,237
Depreciation
At 1 January 2023	163,774	193,431		184	357,389
Charge for the year	20,468		2,949		23,417
At 31December 2023	184242	196,380		184	380,806
Net book value
At 31December 2023	308,439		1,992		310.431
31December 2022	312,115		1,954		314069

2023	2022
421,138	496,972

Other investments
	Listed
	investments	Total
Cost or Valuation
At 1 January 2023	477,271	477,271
Revaluation	18,139	18,139
Additions	70,453	70,453
Disposals
At 31December 2023	411,599	411,599
Cash awaiting investment	9,539	9,539
Net book value
At 31December 2023	421,138	421,138
At 31December 2022	496,972	496,972

13 Debtors
		2023f	2022
Trade debtors		35,466	20,155
Prepayments		7,469	7,647
		42,935	27,802
14 Cash and cash equivalents
		2023	2022
Cash on hand		2,254	1,445
Cash at bank		60,148	57,685
		62,402	59,130
15 Creditors: amounts	falling due within one year
		2023	2022
Trade creditors		31,862	16,907
Other taxation and social	security	9,146	9,030
Other creditors		2,174	2,584
Accruals		11,672	23,985
		54,854	52 506

16 Funds
			Balance at 1				Other
			January	Incoming	Resources		recognised
			2023	resources	expended	Transfers	gains/(losses)
Unrestricted		funds
General
Unrestricted		fund	502,010	804,305	(862,441)	19,779	18,139
Restricted funds
Restricted	fund		343 437		~23413	~19779
Total funds							18,139
							Balance at 31
							December
							2023
							f,
Unrestricted		funds
General
Unrestricted		fund					481,792
Restricted funds
Restricted	fund						300260
Total funds							782,052
			Balance at 1				Other
			January	Incoming	Resources		recognised
			2022 f.	resources	expended	Transfers f,	gains/(losses)
Unrestricted		funds
General
Unrestricted		fund	517,464	821,409	(791,137)	22,771	(68,497)
Restricted
Restricted	fund		390,140		~23,912	~22 771
Total funds

	N	otes to the Financial Statements for	the Year Ended 31December 2023
			Balance at31
			December
			2022
Unrestricted		funds
General
Unrestricted		fund	502,010
Restricted
Restricted	fund		343,457
Total funds			845,467

17 Anal	ysis ofnet assets between funds
		Unrestricted		Total funds at
		funds	Restricted	31December
		General	tbnds	2023
Tangible	fixed assets	19,779	290,652	310,431
Fixed asset investments		421,138		421,138
Current	assets	95,729	9,60$	105,337
Current	liabilities	54,854		54,854
Total net assets		481,792	300,260	782,052
		Unrestricted		Total funds at
		funds	Restricted	31December
		General	funds	2022
				f.
Tangible	fixed assets		314,069	314,069
Fixed asset investments		496,972		496,972
Current	assets	57,544	29,3$8	$6,932
Current	liabilities	52,506		52,506
Total net assets		502,010	343,457	845,467

					At31
At	1	January	Financing	cash	December
		2023	flowsf		2023
		59,130	3272		62,402
		59,130	3,272		62,402
					At 31
At	1	January	Financing	cash	December
		2022	flows		2022
			E
		71,737	12	60	59,130
		71,737	12	60	59,130