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2021-12-31-accounts

QN I I NAN I NAN I NAN The William Barrow's Charity The William Barrow's Charity
A Charitable I co orated Charities Commission:
Registered
number: 1172933
QZynis~igg Companies
House:
Registered number: CE009923
Address c/o Clerk to the Trustees,
43Park Road,
Sittingboume,
Kent. ME10 1DY
Trustees Names Mr. S.C. Batt (Chair ofTrustees)
Mr. G.A. Wetherell (Vice Chair ofTrustees)
Mr. D. Dewar-Whalley
Mr. R.P.R. Dixon
Mr. E.G. Doubleday
Mrs. C.Ford
Mr. G. Herbert - appointed 01October 2021
Fr. R.D. Lane
Mr. J.Mair - appointed
01 October
2021
A~giinte I Trusts 8 Nominated
Trustee
- Kent County Council (No.1)- Vacant
Ex-officio Trustee - The Vicar ofBorden (No.1)- Fr. R.D. Lane
Co-opted Trustees - by appointment (Nos.8)
I~IAd I Brachere
Somerfield
House
59,London Road
Maidstone ME168JH
inineg~end 01
Auditors JADAudit
Ltd
Chartered
Accountants
4, Bloors Lane,
Rainham,
Giiling
ham,
Kent ME8 7EG
Bankers Handelsbanken
Suite 5, 2nd Floor North,
Fitted Rigging House,
The Historic Dockyard,
Chatham,
Kent ME4 4TZ
Invesm tA vi ers Charles Stanley &Co Limrted
55, Bishopsgate,
London EC2N 3AS

Unrestricted Restricted Total Total
Income Income Endowment Funds Funds
Fund Fund Fund 31/12/2021 31/12/2020
Note 5 f 5 f
Income
Rents and other property income
receivable 249,078 249,078 256,927
Investment
income
21,872 21,872 20,897
Donation 0 25,000
Total 270,950 270,950 302,824
~Edit
Charitable activities
Educational
grants
Clause 3(2)aSchool grants 33,538 33,638 33,000
Clause 3(2)b Individual grants 27,000 27,000 45,000
Hardship
grants
Clause 3(1)aGrants lo pensioners 16,500 18,500 12,000
Clause 3(1)a Grants to younger
persons 14,100 14,100 21,150
Clause 3{1)cGrants to bodies 14,405 14,405 7,000
Governance costs 44,479 4,860 49,339 33,978
150,122 4,88Q 154,982 152,12$
Cost ofraising funds
Property management including
repairs and professional costs 108,940 108,940 163,172
Investment
management
costs 12,432 12,432 10,649
Total 271,494 4,860 276,354 325,94$
Net income/(expenditure) before
investment
gains/(losses)
(544) (4,860) {5,404) (23,125)
Surplus/(deficit)
on disposal of
investments 2,527 127 2,654 8,326
Surplus/(deficit)
on revaluation
of
investments 29,193 44,297 73,490 69,470
Surplusl(deficit)
on disposal of
property {114,625) (114,625)
Surplus/(deficit)
on revaluation
of
property 3,088,200 3,088,200 28,000
filet gains/(losses)
on investments
31,720 3,017,999 3,049,719 105,796
Net movementin
funds
31,176 3,013,139 3,044,315 82,871
Total Funds at 01January 2021 984,112 25,000 8,487,620 9,496,732 9,414,061
Total Funds at 91December 2021 1,015,288 25,000 11,500,759 12,541,047 $„496,732

THE WILLIAII BA
954)li(tfgg 8~HE
RROVIPS CHARITY RROVIPS CHARITY
F NDED 31DE EIIB 2021
2021 2020
Note E F
Fixed Assets
Tangible fixed assets 8 4,860
Investment
properties
9 10,893,200 8,185,000
Investments 10 976,614 912,568
11,869,814 9,102,428
Current Assets
Cash at bank 705,847 437,292
Debtors 11 15,857 13,506
721,704 450,798
Creditors - amounts falling due
within one year 12 (50,471) (56,494)
Net current assets 671,233 394,304
Total Net Assets 13 12,541,047 9,496,732
n
fthe Chari
Unrestricted
Income
Fund 14 1,015,288 984,'i12
Restricted Income Fund 15 25,000 25,000
Endowment
Fund
11,500,759 8,487,620
Total Funds 12,541,047 9,496,732

2021 2020
f F
Listed investments 21,872 20,290
Bank interest 607
21,872 20,897

2021 2020
f E
Parochial
Parish ofBorden
7,000 7,000
Sittingbourne
Scouts
1,800
Borden Sports Association 5,605
14,405 7,000
8 Governance costs
Unrestricted 2021 2020
Income Endowment Total Total
Fundf Fundf Fundsf Fundsf
Clerk's salary 19,200 19,200 19,200
Barrow Room expenses 1,152 1,152 425
Accountancy
fees
3,800 3,800 4,250
Auditors' fee 5,400 5,400 5,700
Professional fees 7,500 7,500 1,258
Web hosting 1,197 1,197 385
Publication
costs
(77)
Website depreciation charge 4,860 4,860 2,777
Sundry expenses 6,230 6,230 60
44,479 4,860 49,339 33,978
7 Auditors'
remuneration
2021 2020
Fees payable to the Charity's auditor and its associates for
the audit ofthe Charity's annual financial statements 5,400 5,700

FO RTHE YEA
ND D31D
M
8 Tangible fixed assets
Website 2021 2020
6 6
Cost at01 January 2021 and 31 December 2021 13,885 13,885
Depreciation
at01 January 2021
9,025 6,248
Charge for the period 4,860 2,777
Depreciation
at 31December 2021
13,885 9,025
Net book value at 31 December 2021 4,860
8 Investment
properties
Unrestricted
Income Endowment 2021
Fund Fund Total
F 6
Valuation at 01 January 2021 285,000 7,900,000 8,185,000
Transfer at valuadon (285,000) 285,000
Disposai at valuation (380,000) (380,000)
Revaluation
surplus
in year
3,088,200 3,088,200
Valuation at 31 December 2021 10,893,200 10,893,200

financial statements.
Invimtments
2021 2020
6 6
Endowment
Fund
[see Note 10(a)] 494,031 455,659
Unresb icted Income Fund
[see Note 10(b)] 482,583 456,909
976,614 912,568

representing
aE194,581 surplus
on co st (2020:E116, 068surplus
on co
st).
Unrestricted
Endowment Income 2021
Fund Fund
E
Totalf
Valuation at01 January 2021
Additions
in year at cost
Disposals at valuation
Revaluation
surplus
in year
Cash movements
455,659
19,379
(9,408)
44,297
(15,896)
456,909
13,495
(12,994)
29,193
(4,020)
912,568
32,874
(22,402)
73,490
(19,916)
Valuation at 31 December 2021 494,031 482,583 976,614
10 (a) Investments - Endowment Fund
Cost Value Cost Value
2021 2021 2020 2020
E.p. F.p. E.p. E.p.
49,177.23 Charles Stanley Monthly
High Income 50,328.86 48,007.70 50,328.86 47,866.31
2,500Scottish Mortgage
Inv Trust
Ord GBP0.05 10,557.50 33,437.50 10,557.50 30,350.00
4,500Centrica pic Ord GBP
0.061728395 5,902.65 2,097.00
1,768.43Jupiter
Unit Trust Managers
Financial Opportunities 10,358.69 16,222.87 10,358.69 15,145.24
3,500 Vodaphone
Group Ord
$0.2095238 7,308.00 3,929.10 7,308.00 4,232.90
500 Diageo Ord GBP0.28101/108 12,265.00 20,180.00 12,285.00 14,390.00
2,000 HSBC Holdings
PLC Ord
USD
0.50 14,742.00 8,973.00 14,742.00 7,577.00
750 Royal Dutch Shell BOrd 60.07 17,208.75 12,168.00 17,208.75 9,445.50
270 British American Tobacco Ord
GBP0.25 12,614.40 7,311.60
1,054 National
Grid Ord
GBP0.12431289 9,745.28 11,170.29 9,745.28 9,117.10
1,100Aberforth
Smaller Cos Trust
Ord GBP0.01 14,388.00 16,104,00 14,366.00 13,728.00
1,365 Herald investment
Trust Ord
GBP0.25p 15,001.35 34,193.25 15,001.35 30,644.25
340.305Findlay Park Funds Pic
American GBP Hedged 18,393.49 34,149.61 18,393.49 27,050.84
10,000Blackrock Frontier Markets
Inv Tst USD 0.01 14,900.00 13,175.00 14,900.00 11,850.00
5,2103i Infrastructure
Ord NPV
12,823.80 18,469.45 12,823.80 16,046.80
Carried forward 207,998.72 270,179.77 226,515.77 246,852.54

10 ta) Investments
-Endowm
ent Fund ( continued)
Cost Value Cost Value
2021 2021 2020 2020
E.p. E.p. Ep. E.p.
Brought forward 207,998.72 270,179.77 226,515.77 245,852.54
8,200 invesco Bond Income Plus Ltd
Ord NPV 16,174.50 15,354.50 16,174.50 15,559.50
6,445 Fidelity Special Vaiues Ord
GBP0.05 15,677.46 19,431.68 15,677.46 15,693.58
2,350AVI Global Trust Pic Ord GBP
0.10 16,297.25 25,427.00 16,297.2S 20,727.00
1,650 Biotech Growth Trust Ord GBP
0.25 13,612.50 19,602.00 13,612.50 26,004.00
1,150Legal &General GO UCITS
ETF Solutions pic 9,543.56 21,624.59 9,543.56 19,909.38
4,700Vinacapital
Vietnam
Opp Fnd
Ord USD 0.01 14,989.30 24,252.00 14,989.30 19,975.00
15,829.14Henderson
Investment
Funds Ltd Strategic Bond 19,525.68 21,638.43 19,525.68 22,305.00
650First Trust Global Funds pic FT
Dow Jones 10,158.30 15,262.00 10,158.30 14,080.63
7,472 Octopus Renewables Infra TR
pic GBP0.01 7,472.00 8,278.98 7,472.00 8,499.40
4,331Atrato Onsite Energy pic Ord
GBP0.01 4,331.00 4,742.45
9,000 Montanaro
Asset Management
;Ltd Better World 15,048.00 18,080.10
Cash on Capital Account 30,156.40 30,156.97 46,053.27 48,053.27
380,984.67 494,030.47 396,019.59 455,659.30
10 (b)Investments
-Unrestricted
Income Fund
Cost Value Cost Value
2021 2021 2020 2020
E.p. E.p. E.p. E.p.
1,500 Murray
International
Trust Ord
GBP0.25 17,820.00 17,340.00 17,820.00 16,950.00
1,381Tesco pic Ord GBP0.063333 3,275.13 4,003.52 3,275.13 4,049.50
675 BHP Group pic USD0.50 8,872.88 12,993.75
650 GlaxoSmithKline
Ord GBP0.25
9,675.25 10,442.90 9,675.25 8,723,00
200 Reckitt Benckiser Group Ord
GBP 0.10 13,626.00 12,684.00 13,626.00 13,084.00
Carried forward 44,396.38 44,470.42 53,269.26 55,800.25

10 (b)Investments
-Unrestricted
(b)Investments
-Unrestricted
Income Fund (continued) Income Fund (continued) Income Fund (continued)
Cost Value Cost Value
2021 2021 2029 2020
R.p. E.p. Ep. 8.p.
Brought forward 44,396.38 44,470.42 53,269.26 55,800.25
1,860 Murray Income Trust Ord
GBP0.25 23,812.50 17,074.80 23,812.50 15,475.20
300 Rio Tinto Ord GBP0.10 10,419.00 14,676.00 'l0,419.00 16,410.00
692 Babcock tntl Grp Ord GBP60p 5,726.30 2,204.71 5,726.30 1,936.91
44,903.7987Aviva Investors UK
SVCS Ltd Strategic Bond 45,559.20 45,595.32 46,559.20 45,954.55
7,8943i infrastructure
Ord NPV
19,430.00 27,984.23 19,430.00 24,313.52
Investment
Trust Ord GBP0.05
20,949.50 42,185.00 20,949.50 31,735.00
5,000 Schroder Oriental Income Fund
Ord GBP0.01 12,537.50 13,425.00 12,537.50 13,075.00
1,000 Polar Cap Technology Trust
GBP0.25 10,490.00 27,280.00 10,490.00 23,050.00
5,000JP Morgan Euro Discovery
Trust PicOrd GBP0.05 19,687.50 27,250.00 19,687.50 24,050.00
3,500 Schroder Asia Pacific Ord GBP
0.10 14,910.00 20,650.00 14,910.00 21,490.00
9,500 Biackrock Continental Eur Inc
D Units 15,200.00 'I8,282.75 15,200.00 16,724.75
1,750 BAE Systems Ord GBP 0,025 11,051.25 9,621.50 11,051.25 8,554.0G
25,000 Miton UK Microcap Trust Ord
GBP0.001 15,750.00 22,375.00 15,750.00 17,400.0G
2,000Monks Investment
Trust Ord
GBP0.05 14,090.00 27,480.00 14,090.00 27,200.00
41,000 Schroder Unit Trust Strategic
Credit 40,352.20 39,593.70 40,352.20 39,753.60
6,000 Baillie Gifford Shin Nippon Ord
GBP0.02 11,041.00 13,260.00 11,041.00 16,020.00
7,472 Octopus Renewables Infra
TRPLC GBP0.01 7,472.00 8,278.98 7,472.00 8,499.40
10,000 FIL Investment
Services (UK)
Ltd Global Dividend 13,587.00 15,710.00 13,587.00 14,320.00
10,000Greencoat Wind pic Ord
GBP0.01 13,495.24 14,060,00
Cash on Capital Account 31,126.02 31,126.02 35,146.74 35,146.74
401,082.59 482,583.43 400,480.95 456,908.92

11 Debtors
2021 2020
Prepayments and accrued income 15,857 13,506
12 Creditors
2021 2020
Accruals and deferred income 31,794 37,800
Tenants' deposits 18,677 18,694
60,471 56,494
13 Analysis offund assets and liabilities
Unrestricted Restricted 2021 2020
Income Income Endowment Total Total
Fund Fund Fund Funds Funds
6 K E F
Charity website 4,860
Investment properties 10,893,200 10,893,200 8,185,000
Investments 482,584 494,030 976,614 912,568
Cash at bank 567,318 25,000 113,529 705,847 437,292
Debtors 15,867 15,857 13,506
Creditors (50,471) (50,471) (56,494)
1,015,288 25,000 11,500,759 12,541,047 9,496,732
14 Unrestricted Income Fund
Unrestricted Unrestricted
Income Income
Fund Fund
2021
6
2020f
At 01 January 2021 984,112 993,335
Net income after management and governance costs 105,099 72,802
Charitable expenditure (105,643) (118,150)
Surplus an disposal of investments 2,527 177
Surplus/(deficit) on revaluation of investments 29,193 35,948
At 31 December 2021 1,01i5,288 984,112

THE WILLIA
BARROW'S CHARIlY
INCOM
AND EXPENDITU
A C
UNT
F
TH
Y
EC
31December 2021f 31December 2020
6
RECEIPTS EARNED FROM ASSETS
RENTAL INCOME
House and cottage rents 206,904 201,888
Farm and other rents 41,837 54,651
Wayleaves 337 388
249,078 256,927
Less Dirac't Property expendlture. "-
Insurance
premium
9,704 9,704
Agent and surveyors fees 39,971 46,772
Property Repairs:
Ridtlles Farmhouse 1,510 40,275
Riddles Cottage 4,205 5,185
Barrow House and Forge House 3,951 2,069
3,The Street 1,057 2,659
1,The Street 273 482
9, Maylam Gardens 14,595 1,959
37, Maytam Gardens 185 1,877
51,Mayiam Gardens 333 622
53, Mayfam Gardens 6,664 10,766
75, Mayiam Gardens 481 537
77, Mayiam Gardens 553 2,481
8, Russeil Close 668 9,445
267, Park Road 375 1,115
Rose Cottage 1,432 2,741
Hooks Hole Farm 4,151 1,064
Land at Apple Tree Cottage 2,670 2,963
Land at Riddles 1,333 985
The Forge 3,909 1,610
Flat 1,Forge House 1,199 651
Flat 2, Forge House 410 1,742
Flat 1, Barrow House 2,777 1,486
Flat 2, Barrow House 956 2,421
Flat 1,118High Street 308 2,012
Flat 2, 118High Street 1,464 3,350
Flat 3,118High Street 632
116/118, High Street 2,183 2,596
7, Barn Close 2,948
Others 1,623 23
(108,940) (163,172)
TOTAL NET PROPERTY INCOME - carried forward 140,138 93,755

NDITU
C
NT c
YEAR ENDE
3
ontinu
31December 2021 31December 2020
E f F
RECEIPTS EARNED FROM ASSETS- continued
TOTAL NET PROPERTY INCOME - brought forward
140,138
93,755
INVESTMENT INCOME
Dividends
from investments
21,872 20,290
Bank Deposit accountinterest 607
21,872 20,897
Investment
manager's
fees
(12,432) (10,649)
NET INVESTMENT INCOME 9,440 10,248
TOTAL NET INCOME 149,578 104,003
Donation 25,000
149,578 129,003
Less: Management
and Administration
Clerk's salary 19,200 19,200
Barrow Room expenses 1,152 425
Accountancy fees 3,800 4,250
Auditor's fee 5,400 5,700
Insurance
brokers fee
850 840
Legal fees 882 418
Other professional
fees
5,768
Bank charges 60 60
Website depreciation
charge
4,860 2,777
Web hosting 1,197 385
Book net (income)/costs (77)
Additional
security measures
6,170
(49,339) (33,978)
CHARITY'S INCOME FORTHE YEAR 100,239 0 95,025