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2023-12-31-accounts

THE YORKSHIRE HISTORIC CHURCHES TRUST (Registered Charity 1175099)

ANNUAL REPORT AND ACCOUNTS

FOR THE YEAR TO 31 DECEMBER 2023

THE YORKSHIRE HISTORIC CHURCHES TRUST (Registered Charity 1175099)

INDEX PAGE
TRUSTEES REPORT 1-4
INDEPENDENT EXAMINER’S REPORT 5
RECEIPTS AND PAYMENTS ACCOUNT 6
ASSETS AND LIABILITIES 7
NOTES TO THE ACCOUNTS 8-12

THE YORKSHIRE HISTORIC CHURCHES TRUST (Registered charity 1175099)

TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2023

OBJECTIVES AND ACTIVITIES

The Charity is a charitable incorporated organisation (CIO) registered with the Charity Commission on 11 October 2017 with the purpose of taking over the assets and liabilities of The Yorkshire Historic Churches Trust (registered charity 700639). The transfer took place with effect from 1 February 2018.

The purpose of the Trust is the preservation, repair and maintenance of Christian Churches in Yorkshire and of the monuments, fittings, fixtures, stained glass, furniture, ornaments, bells, clocks and chimes in such Churches and the churchyard belonging to such Churches.

The trustees confirm that the Charity has complied with its duty to have regard to the guidance on public benefit published by the Charity Commission.

ACHIEVEMENTS AND PERFORMANCE

The Charity achieves its objectives by paying grants to churches and chapels for the carrying out of works within the objectives of the Charity. It is the policy of the Charity to award in grants in each year an amount approximating to its income after expenses (other than grants) for the previous year, and in the event of any awarded grant lapsing to reallocate the amount lapsed or if any balance is unawarded in any year to carry it forward to the following year. Grants are awarded by the Trustees on the recommendation of a committee which proposes grants on the basis of the Charity’s objectives, and the applicant’s needs, balanced against the resources allocated for awards. The Charity seeks to keep in cash deposits sufficient funds to pay all grants awarded or allocated.

During the period covered by the accounts £118,000 was paid out in grants and £116,500 of grants were awarded. At the year-end grants totalling £131,964 were outstanding for payment on completion of the work. Details of all grants paid or lapsed in the period covered by these accounts and all grants awarded but unpaid at 31 December 2023 are shown in the notes to the accounts. During 2023 the income of the Charity (after allowing for the monthly withdrawals from the Investment Fund and including legacies of £12,750 transferred to the Investment Fund for expenditure in later years) amounted to £193,656 (2022 £230,288) and its expenses (other than grants) were £24,538 (2022 £23,954) showing a surplus after the legacy transfer of £156,368 (2022 £144,584). The Trustees have allocated £154,508 for award in 2024, increased to £212,821 by the contribution from legacies and an unawarded allocation from 2023 of £44,373.

The greater part of the Charity’s income derives from grants from charitable trusts and it is most grateful to them for their support, and particularly to the Liz & Terry Bramall Foundation which has supported the Charity for many years and has renewed its support for a further 5 years in an increased amount. The trusts supporting the Charity are listed in note 3 to the accounts.

1

THE YORKSHIRE HISTORIC CHURCHES TRUST (Registered charity 1175099)

TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2023

The Charity participates in the national Ride & Stride event held in September as a means of raising funds for the Charity and the churches or chapels of the participants. In September this event attracted two participant groups and raised £1903 of which half was rebated in grants to the participants nominated churches.

The Charity has a membership of 152 friends and 76 subscribing churches. In addition to an annual report they receive periodic newsletters and activities, such as tours, lectures and social events, are organised to maintain contact and support. Online lectures originally introduced in 2020 as a response to Covid-19 have proved successful and are being continued regularly every winter.

The Charity seeks to demonstrate the public value of its work in supporting churches by encouraging churches, clergy and congregations to publicise its contributions and by promoting its activities through media coverage, locally and nationally including increasingly on social media. Yorkshire Churches Day to promote the work and membership of the Charity and raise funds was launched in September 2022 on a trial basis and is intended to be rolled out annually on a wider basis.

The Charity is grateful to the members and volunteers who have given their time to organise tours and events and to members who support them.

FINANCIAL POLICIES

Legacies and Bequests

Since legacies and bequests are not received on a regular basis and in order to even out year on year the amount available for grants, legacies and bequests are not treated as income distributable in the year following receipt. Those under £2000 are allocated for grants at the next 6-monthly grant meeting following receipt; those in excess of £2000 but under £5000 are allocated as to 50% at each of the next two meetings; those between £5000 and £25,000 are allocated at the rate of 20% per annum and those over £25,000 are allocated at the rate of 10% per annum; pending distribution legacies and bequests will be invested as part of the Investment Fund.

Investment

Funds required to meet grants awarded or allocated are held on deposit with the Central Board of Finance of the Church of England and banks. Funds not immediately required for this purpose are held in the form of listed investments managed on a discretionary basis by professional investment managers. The present managers were appointed following a selection process managed by a subcommittee of the Trustees during 2019. A monthly transfer (indexed to inflation) is drawn from the income and/or capital of the portfolio. The present mandate for the investment managers is to invest at medium to high risk and to generate a return after charges of at least CPI + approximately 3.2% on the portfolio. These funds and the returns made are regularly monitored by the Trustees.

2

THE YORKSHIRE HISTORIC CHURCHES TRUST

(Registered charity 1175099)

TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2023

Reserves

The Charity operates on the basis that it distributes in each year the surplus of the previous year and during the course of a year retains that surplus in cash deposits as a reserve for distribution in the following year; it does not require additional reserves since administrative costs can readily be met out of the monthly investment withdrawal. At 31 December 2023 there was a deficit of £5612 (2022 £4076 surplus) on the general fund after allowing for £50,000 made available for investment as part of the Investment Fund but which may be recalled at any time. The Trustees do not consider this to be of concern given that a significant proportion of the grants to be awarded in 2024 will not be paid before 2025 and the availability of the investment fund. The Charity does not retain reserves for future grant awards but distributes the whole surplus of the year whether more or less than previous years. It is the Trustees intention that the designated Investment Fund should remain invested to provide increasing income to be expended on the charitable objects of the Charity, but the Fund remains available for expenditure for these purposes at the discretion of the Trustees.

RISK MANAGEMENT

The Charity has performed a Risk Management Review to identify risks associated with its activities, and systems and procedures are in place to manage the risks and adequate insurance is maintained.

LEGAL STRUCTURE

The Charity is a Charitable Incorporated Organisation managed by not less than four nor more than ten charity trustees; at 31 December there were ten Trustees. The Trustees meet four times a year. At present the Charity has one committee chaired by a Trustee charged with recommending grants to be awarded by the Charity.

REFERENCE AND ADMINISTRATIVE INFORMATION

TRUSTEES

Trustees who served during the period were:

Tom Ramsden – Chairman (reappointed 23 October 2023)

Richard Bailey – Treasurer Robert Beaumont Jane Crease Moira Fulton Kate Giles (reappointed 7 July 2023) Sylvia Johnson – Chairman of Grants committee Clive Lloyd (reappointed 13 January 2023) Rory Wardroper Michael Wildblood

3

THE YORKSHIRE HISTORIC CHURCHES TRUST (Registered charity 1175099)

TRUSTEES REPORT FOR THE YEAR TO 31 DECEMBER 2023

Treasurer
Secretary (principal address) Grant Secretary Investment Managers Secretary (principal address) Grant Secretary Investment Managers
Richard Bailey Mrs Vanessa White Jonathan Stamp LGT Wealth Management
2 Dalton Terrace 17 Silverdale Close 11 Ovington Close Minerva House
York
Guiseley Templetown
29 East Parade
YO24 4DA
Leeds Consett
Leeds
LS20 8BE Co. Durham
LS1 5PS
DH8 7NY
Bankers Solicitors Independent Examiner
Co-operative Bank Lupton Fawcett Denison Till Sarah Wearing FCA
PO Box 101 Stamford House HPH
1 Balloon Street Piccadilly Chartered Accountants
Manchester York 54 Bootham
M60 4EP YO1 9PP York
YO30 7XZ

Approved by the Trustees on 26 April 2024 and signed on behalf of the Charity by:

……………………………………………………………. Tom Ramsden (Chairman)

4

INDEPENDENT EXAMINER’S REPORT TO THE TRUSTEES OF THE YORKSHIRE HISTORIC CHURCHES TRUST

I report to the trustees on my examination of the accounts of The Yorkshire Historic Churches Trust (the “Trust”) for the year ended 31 December 2023.

This report is made solely to the charity's trustees, as a body, in accordance with Section 154 of the Charities Act 2011. My independent examination work has been undertaken so that I might state to the charity's trustees those matters I am required to state to them in an Independent Examiner's Report and for no other purpose. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the Trust and the charity's trustees as a body, for my independent examination work, for this report, or for the opinions I have formed.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 (‘the Act’).

I report in respect of my examination of the Trust’s accounts carried out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner’s statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records.

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 understanding of the accounts to be reached.

Sarah Wearing FCA, DChA HPH, Chartered Accountants 54 Bootham YORK YO30 7XZ

26 April 2024

5

THE YORKSHIRE HISTORIC CHURCHES TRUST RECEIPTS AND PAYMENTS ACCOUNT FOR THE YEAR TO 31 DECEMBER 2023

Note
GENERAL FUND
Receipts
Donations and Legacies
Donations and Subscriptions
Church Collections
Grants from charitable trusts
3
Gift Aid tax reclaim
Yorkshire Churches Day
Legacies and Bequests
Miscellaneous
Other activities
Sponsored event
Events
Financial activities
Interest on deposits
Total receipts
Payments
Charitable Activities
Grants to churches
4
Sponsored ride - repaid to churches
Yorkshire Churches Day
Raising funds
Events
Administration costs
8 & 9
Administration of grants
Administration of membership
Administration of charity
Total payments
Net Receipts before transfer
Transfer of income from Investment Fund
Transfer of capital from Investment Fund
Transfer of bequests to Investment Fund
Net Receipts after transfers
INVESTMENT FUND
Receipts
Income of Investment Fund
Sale of investments
Capital receipts
Payments
Purchase of investments
Witholding tax
Investment management fees
Net Receipts/(Payments) before transfer
Transfer of income to General Fund
Transfer of cash(legacies) to Investment Fund
Transfer of capital to General Fund
Net (Payments)/Receipts after transfers
Reconciliation of Funds
Total Funds brought forward
Net receipts
Total cash funds carried forward
2023
Restricted
Funds
£
-
-
25,000
-
-
-
-
-
-
-
25,000
16,000
-
-
-
-
-
-
16,000
9,000
-
-
-
9,000
-
-
-
-
-
-
-
-
-
-
-
-
-
35,000
9,000
44,000
2023
Unrestricted
Funds
£
18,529
1,662
80,100
3,511
1,927
16,802
-
1,903
3,789
6,528
134,751
102,000
951
2,827
815
4,583
2,940
12,422
126,538
8,213
33,905
11,695
(12,750)
41,063
34,479
235,376
360
270,215
247,585
574
8,839
256,998
13,217
(33,905)
12,750
(11,695)
(19,633)
232,908
21,430
254,338
2023
Total
Funds
£
18,529
1,662
105,100
3,511
1,927
16,802
-
1,903
3,789
6,528
159,751
118,000
951
2,827
815
4,583
2,940
12,422
142,538
17,213
33,905
11,695
(12,750)
50,063
34,479
235,376
360
270,215
247,585
574
8,839
256,998
13,217
(33,905)
12,750
(11,695)
(19,633)
267,908
30,430
298,338
2022
Total
Funds
£
20,887
269
101,500
3,333
150
65,904
18
335
2,815
1,237
196,448
93,030
218
5,767
739
4,619
3,840
8,771
116,984
79,464
33,840
-
(61,750)
51,554
34,596
287,403
111
322,110
333,894
-
8,949
342,843
(20,733)
(33,840)
61,750
-
7,177
209,177
58,731
267,908

6

THE YORKSHIRE HISTORIC CHURCHES TRUST ASSETS AND LIABILITIES AT 31 DECEMBER 2023

Note
CASH ASSETS
Central Board of Finance of the Church of England -Deposit Fund
Bank Deposits
11
Current Account
11
Deposit within Investment Fund
Income within Investment Fund
Total Cash Assets
INVESTMENT ASSETS
Investments
12
TOTAL ASSETS
LIABILITIES
Amounts falling due within one year
Grants to churches
6
TOTAL LIABILITIES
NET ASSETS
THE FUNDS OF THE CHARITY
Investment Fund
12
Grant Fund
Assets
7
Liabilities
6
General Fund
TOTAL CHARITY FUNDS
2023
Restricted
Funds
£
-
44,000
-
-
-
44,000
-
44,000
33,000
33,000
11,000
-
44,000
33,000
11,000
-
11,000
2023
Unrestricted
Funds
£
162,206
62,818
25,401
2,566
1,347
254,338
1,124,444
1,378,782
98,964
98,964
1,279,818
1,128,357
306,037
98,964
207,073
(55,612)
1,279,818
2023
Total
Funds
£
162,206
106,818
25,401
2,566
1,347
298,338
1,124,444
1,422,782
131,964
131,964
1,290,818
1,128,357
350,037
131,964
218,073
(55,612)
1,290,818
2022
Total
Funds
£
104,703
138,520
1,139
21,385
2,161
267,908
1,052,691
1,320,599
136,464
136,464
1,184,135
1,076,238
290,285
136,464
153,821
(45,924)
1,184,135

The Notes on pages 8 to 12 form part of these financial statements

Approved by the Trustees on 26 April 2024

T J P RAMSDEN R C BAILEY Chairman Treasurer

7

THE YORKSHIRE HISTORIC CHURCHES TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 31 DECEMBER 2023

1. GENERAL INFORMATION

The charity is a Charitable Incorporated Organisation registered with the Charity Commission for England and Wales and is governed by the Charities Act 2011.

2. ACCOUNTING POLICIES

Basis of Accounts

The financial statements have been prepared to give a ‘true and fair’ view on a receipts and payments basis and under the historical cost convention, modified to include investments at market value.

The significant accounting policies applied in the preparation of these financial statements are set out below.

Funds

Unrestricted monies held are those which the trustees are free to use in accordance with the charitable objectives of the Trust.

Designated funds represent funds set aside by the trustees out of unrestricted funds for grants to churches or investment.

Restricted Funds are those where the use has been specified by the donor.

Income

All income is included in the Receipts and Payments account when received by the Charity.

Investment income generated is allocated to general unrestricted purposes.

Subscriptions are included in the Receipts and Payments account at the time of receipt. Advance and Life subscriptions are not offered. Life membership and advance subscriptions not already recognised by the predecessor trust were recognised as income by the charity in an earlier period.

Expenditure

Expenditure is accounted for on a payments basis and has been classified under headings that aggregate all costs related to the category. The Trust is not registered for VAT and accordingly expenditure is shown gross of irrecoverable VAT.

Charitable expenditure comprises those costs incurred by the charity in pursuit of its charitable objects.

Grants

Grants payable are included in the Receipts and Payments account for the year in which they are paid by the Charity; grants awarded but not yet paid are regarded as a liability of the Charity.

Investments

Quoted investments held in the nature of fixed assets are stated at market value.

Bank and other deposits held to meet operating requirements are treated as current assets.

8

THE YORKSHIRE HISTORIC CHURCHES TRUST NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023

2023
2023
2023
Restricted
Unrestricted
Total
Funds
Funds
Funds
3
GRANTS FROM CHARITABLE TRUSTS
£
£
£
Liz & Terry Bramall Foundation
-
75,000
75,000
Holy Rood Community Trust
25,000
-
25,000
Ilkley Trust
-
700
700
Spooner Trust
-
1,000
1,000
Lord Barnby Foundation
-
2,000
2,000
Calmcott Trust
-
500
500
Edward Ramsden Trust
-
900
900
25,000
80,100
105,100
4
GRANTS TO CHURCHES
£
£
£
Grants Paid
Baildon, St James
-
1,000
1,000
Bierley, St John the Evangelist
-
4,000
4,000
Bradford, St Cuthbert
-
10,000
10,000
Bradford, Holy Trinity
-
9,000
9,000
Bradford, St Joseph
-
3,000
3,000
Bradford, St Joseph
-
8,000
8,000
Clifford, St Edward King and Confessor
-
8,000
8,000
Gargrave, St Andrew
-
1,300
1,300
Golcar, Providence Methodist
-
3,500
3,500
Golcar, St John the Evangelist
-
3,200
3,200
Goole, St John
-
6,000
6,000
Great Ouseburn, St Mary
-
3,000
3,000
Hickleton, St Wilfred of York
-
3,500
3,500
Leeds, All Hallows
-
10,000
10,000
Leeds, Our Lady of Lourdes
-
3,500
3,500
Long Marston, All Saints
4,000
-
4,000
Marr, St Helen
-
3,500
3,500
Settrington, All Saints
6,000
-
6,000
Sheffield, Cemetery Road Baptist Church
-
2,500
2,500
Sheffield, St Margaret
-
3,500
3,500
Sheffield, St Thomas Wincobank
-
3,500
3,500
Slaithwaite, St James
-
5,000
5,000
Winestead, St Germain
6,000
-
6,000
Womersley, St Martin
-
2,500
2,500
York, Central Methodist Church
-
4,500
4,500
Paid in prior year
-
-
-
16,000
102,000
118,000
All the above grants approved from restricted designated and unrestricted funds were to
5
GRANTS WITHDRAWN
£
£
£
Heckmondwike, Holy Spirit
-
3,000
3,000
-
3,000
3,000
2023
Restricted
Funds
£
-
25,000
-
-
-
-
-
2023
Unrestricted
Funds
£
75,000
-
700
1,000
2,000
500
900
2023
Total
Funds
£
75,000
25,000
700
1,000
2,000
500
900
2022
Total
Funds
£
60,000
40,000
500
1,000
-
-
-
25,000 80,100 105,100 101,500
£
1,000
4,000
10,000
9,000
3,000
8,000
8,000
1,300
3,500
3,200
6,000
3,000
3,500
10,000
3,500
-
3,500
-
2,500
3,500
3,500
5,000
-
2,500
4,500
-
£
1,000
4,000
10,000
9,000
3,000
8,000
8,000
1,300
3,500
3,200
6,000
3,000
3,500
10,000
3,500
4,000
3,500
6,000
2,500
3,500
3,500
5,000
6,000
2,500
4,500
-
£
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
93,030
16,000 102,000 118,000 93,030
institutions
£
3,000
- 3,000 3,000 3,000

9

THE YORKSHIRE HISTORIC CHURCHES TRUST NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023

6
GRANTS AWARDED BUT UNPAID
Amotherby, St Helen
Chopgate, St Hilda
Cookridge, Holy Trinity
Harome, St Saviour
Healey, St Paul
Holmbridge, St David
Huddersfield, St Stephen
Leeds, Cathedral Church of St Anne
Leeds, St Augustine
Mount Pellon, Christ Church
Ripon, St Wilfrid
Ripponden, Stones Methodist
Skirlaugh, St Augustine
Slingsby, All Saints
South Kirby, All Saints
Snape, St Mary's Chapel
South Stainley, St Wilfrid
Wetherby, St Joseph
Whitgift, St Mary Magdalene
Woodkirk, St Mary the Virgin
Yapham cum Meltonby, St Martin
York, Cornerstone Church
York, St Michael-le-Belfrey
Awarded but unpaid at end of prior year
Bradford, Our Lady of Lourdes & St
William
Reeth, Evangelical Congregational
Church
2023
Restricted
Funds
£
6,000
-
3,000
-
-
-
-
-
-
-
-
-
-
-
-
4,000
-
-
-
-
-
-
5,000
-
15,000
2023
Unrestricted
Funds
£
-
3,000
-
7,000
5,000
1,000
7,000
8,000
4,000
6,000
12,000
5,250
4,000
5,000
6,385
-
5,000
329
3,000
2,000
3,000
7,000
-
5,000
-
2023
2022
Total
Total
Funds
Funds
£
£
6,000
-
3,000
-
3,000
-
7,000
-
5,000
-
1,000
-
7,000
-
8,000
-
4,000
-
6,000
-
12,000
-
5,250
-
4,000
-
5,000
-
6,385
-
4,000
-
5,000
-
329
-
3,000
-
2,000
-
3,000
-
7,000
-
5,000
-
5,000
-
15,000
-
136,464
33,000 98,964 131,964
136,464

10

THE YORKSHIRE HISTORIC CHURCHES TRUST NOTES TO THE ACCOUNTS FOR THE YEAR ENDING 31 DECEMBER 2023

7 GRANT FUND
Grants awarded but unpaid at 1 January 2023
Grants awarded 2023
Grants paid to churches
Grants withdrawn/reduced
Grants awarded but unpaid at 31 December 2023
2023 Allocation unawarded
Allocation for grants for 2024
Total Fund at 31 December 2023
8 ADMINISTRATION COSTS
Administration of Grants
Grant Secretary - Salary and expenses
Printing and Photocopying
Administration of Membership
Secretarial Fees
Administration of charity
Secretarial Expenses
Printing, stationery & postage
Independent Examination Fee
Insurance
Website Development
Sundries
9 STAFF COSTS
Salaries
Average Head Count
2023
Restricted
Funds
£
24,000
25,000
(16,000)
-
2023
Unrestricted
Funds
£
112,464
91,500
(102,000)
(3,000)
2023
2022
Total
Total
Funds
Funds
£
£
136,464
128,865
116,500
107,300
(118,000)
(93,030)
(3,000)
(6,671)
131,964
136,464
44,373
15,521
173,700
138,300
350,037
290,285
£
£
4,287
4,093
296
526
4,583
4,619
2,940
3,840
2,940
3,840
8,660
5,120
714
640
1,500
1,500
1,044
1,005
353
374
151
132
12,422
8,771
4,287
£
4,068
£
1
1
33,000
-
11,000
98,964
44,373
162,700
44,000 306,037

10 TRUSTEES EXPENSES

No reimbursment of expenses was made to any trustee (2022: £nil). No Trustee nor any person connected with them may receive any remuneration directly or indirectly from the Charity's funds.

11

THE YORKSHIRE HISTORIC CHURCHES TRUST NOTES TO THE ACCOUNTS FOR THE YEAR TO 31 DECEMBER 2023

11 BANK DEPOSITS
Charity Bank
Co-operative Bank - Business deposit account
United Trust Bank - 1 year bond to 24/6/24
United Trust Bank - 1 year bond to 11/11/24
United Trust Bank - 100 day notice account
United Trust Bank - 1 year bond to 17/6/23
CURRENT ACCOUNT
Co-operative Bank
12
INVESTMENTS
Quoted Investments
Market Value at 1 January 2023
Market Value at 31 December 2023
Historical Cost at 31 December 2023
Investments held at 31 December 2023 by category are:
UK Government Bonds
UK Bond Funds
Global Bond Funds
UK Corporate Bonds
UK Equities
UK EquityFunds
UK Property Funds
European Equities
North American Equities
Asian Equities
Foreign & Global Funds
Foreign Property Funds
Alternatives and Infastructure
Liquidity Funds
2023
2022
£
£
14,361
23,947
24,912
48,564
46,827
-
20,718
-
-
20,009
-
46,000
106,818
138,520
25,401
1,139
£
£
1,052,691
1,164,548
1,124,444
1,052,691
976,636
969,584
96,097
80,985
102,836
62,739
21,273
-
15,883
-
266,371
275,257
-
5,391
9,681
11,725
198,732
185,624
242,492
229,260
39,356
31,168
18,346
12,031
9,424
-
89,551
121,200
14,402
37,311
1,124,444
1,052,691

NB The Investment Fund includes £50,000 transferred from the General Fund which may be recalled to the General Fund at any time.

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