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2021-12-31-accounts

SORP
reference
Summary
charity as
of the purposes
of the
set out in its governing
Para 1.17 The furtherance
ofany
urposes
in connection
rinity Kendal (Kendal
religious or charitable
purpose or
with the Parish Church ofthe Holy
Parish Church) for the benefit of
document members ofthe Church of England resident in the parish.
Summary of the main
activities
Para 1.17and Support for the ongoing work of Kendai Parish Church
in relation to those purposes
for
1.19
the public benefit,
in particular,
the activities,
projects or services
identified in the accounts.
Statement confirming
whether
the Para 1.18 Yes
trustees
have had regard to the
guidance issued
by the Charity
Cornrnission
on public benefit

~ ~
SORP
reference
Review of the charity's
financial
Para 1.21 31stDecember 2021
position at the end of the period
Statement
explaining
the
holding
reserves
stating
policy for
why they
Para 1.22 Reserves are held at a level which the Trustees judge
necessary to enable
itto continue to fulfil its objective
for the longer term.
The bulk ofthe reserves have been
are held invested for capital growth
Amount of reserves
held
Para 1.22 2687,692
Reasons for holding
zero
reserves Para 1.22
oetails of fund
materially
in deficit Para 1.24
Explanation of any uncertainties Para 1.23
about the charity
continuing
as a
going concern

ou may choose to include
fur
ther
st
atements
where
relevant
about:
SORP
reference
The charity's
principal
sources
of Para 147 Income from the car park owned by the Trust
funds
(including
any fundraisingl
Investment
policy and objectives
Para 1.46
including
any social investment
policy adopted
A description
of the principal
risks Para 1.46
facing the charity
other

Oescrlption
of charity's
Oescrlption
of charity's
trusts: trusts: SORP
reference
Type of governing document Para 1.25 Trust Deed
(trust deed,
ioyal
choric r)
How is the charity constitutedt Para 1.25 CIO
(t
r) unulrorporalecl
assoclabloo, C 0)
Trustee selection methods including Para 1.25 Two ofthe four trustees serve ex officio: the
details of any constitutional Priest-in-Charge
ofKendal
Vice Chair ofthe Parochial
Parish Church, the
Church
Council.
The
provisions
e.g. election to
post two other trustees are appointed from the
or name of any person
or
entitled
to appoint one or
body
more
membership
ofthe Parochial
Church
(other than the Honorary Treasurer)
ex officio trustees.
Council
by the
trustees

ou may cho ose to inclu de further
stat
ements
wh
SORP
reference
Policies and procedures adopted
for
Para 1.51
the induction and training of trustees
The chanty's organisational structure Para 1.51
and any wider network with which
the charity works
Relationship with any related parties Para 1.51
Other
~ a
~ 0
~
~ e se ~
a
eA
~
Charity
name
The Kendal (Kirkland) Trust
Other name
the
charity uses Kiikland Trust Kandal
Registered
charity
number 1176972
Charity's
principal
address cro Kendal Parish Church, Kirkland, Kendal, Cumbria, LA9 5AF
Names ofthe charity trustees who manage the charity
Trustee name Office (if any) pates acted if not for Name of person (oi
whole year body) entitled to appoint
trustee (if any)
1 Revd Mat Ineson Priest-in-Charge 29th Nov 2020 to
31stJuly 2021
ax officio
2 Norma Bates Vice-chair PCC ax officio
3 Richard Forsyth Churchwarden Parochial Church Council
4 Vacant Parochial Church Council
5 Revd Shanthi Thompao Vicar 5th October 2021 ex officio
12
13
14
15
19
20

Page
Trustees'
annual
report
Independent
examiner's
report
to the trustees
Statement
of financial
activities
Statement
of financial
position
Notes to the financial statements
The following
pages
do not form part of the financial statements
Detailed statement
of
financial activities 13
Notes to the detailed statement of financial activities 14

Registered Registered charity name Kendal
(Kirkland) Trust
Charity registration number 1176972
Principal office Church Office
Holy Trinity Church
Kirkland
Kendal
Cumbria
LA9 5AF
The trustees
Revd Shanthi Thompson (Vicar) (Appointed 5October 2021)
Revd Mat Ineson (Priest-in-Charge) (Retired 31 July 2021)
N Bates (Vice Chairman)
R Forsyth
(Churchwarden)
Independent examiner Karl Burrell FCCA,MAAT, ADMI On Behalf of Lamont Pridmore (South
Cumbria)
Ltd
136Highgate
Kendal
Cumbria
LA9 4HW

Year ended 3 1 Decemb er 2021 er 2021
2021 2020
Unrestricted
funds Total funds Total funds
Note 2 2 2
Income and endowments
Other trading
activities
4 69,276 69,276 57,291
Investment
income
5 487 487 403
Total income 69,763 69,763 57,694
Expenditure
Expenditure
on raising funds:
Costs of raising donations and legacies 6 115,060 115,060 62,888
Expenditure
on charitable
activities 7,8 1,710 1,710 2,385
Other expenditure 9 97 97 69
Total expenditure 116,867 116,867 65,342
Net gains on investments 10 91,584 91,584 45,750
Net income and net movement in funds 44,480 44,480 38,102
Reconciliation
of funds
Total funds brought
forward
671,286 6711286 633,184
Total funds carried forward 715,766 715,766 671,286

31 Decem ber 2021
2021 2020
Note 2
Fixed assets
Tangible fixed assets 13 3,062 3,062
Investments 14 687,692 514,108
690,754 517,170
Current assets
Debtors 15 12,541 5,316
Cash at bank and in hand 23,434 153,035
35,975 158,351
Creditors: amounts falling due within one year 16 10,963 4,235
Net current assets 25,012 154,116
Total assets less current liabilities 715,766 671,286
Funds ofthe charity
Unrestricted funds 715,766 671,286
Total charity funds 17 715,766 671,286

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2
Car park receipts 56,179 56,179 42,847 42,847
Contract parking 13,097 13,097 13,596 13,596
Rent from Cadent Gas Ltd (formerly
National Grid) 848 848
69,276 69,276 57,291 57,291
5. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2
Bank interest receivable 487 487 403 403
6. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
6 8 2
Costs of generating income 115,060 115,060 62,888 62,888
7. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2 6
Support costs 1,710 1,710 2,385 2,385
8. Expenditure on charitable activities by activity type
Total funds Total fund
Supportcosts 2021 2020
2 2 6
Governance costs 1,710 1,710 2,385
9. Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2 2
Bank charges 97 97 69 69
10. Net gains on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
8 F
Gains/(losses) on other investment
assets 91,584 91,584 45,750 45,750

Independent examination fees
2021 2020
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,790 1,710

No remuneration
or other benefits
from employment
with the charit
by the trustees.
Tangible fixed assets
y or a related
entity were received
Land and
buildings
Cost
At 1 January 2021 and 31 December 2021 3,062
Depreciation
At 1 January 2021 and 31 December 2021
Carrying
amount
At 31 December 2021 3,062
At 31 December 2020 3,062
Investments
Other
investments
Cost or valuation
At 1 January 2021 514,108
Additions 82,000
Fair value movements 91,584
At 31 December 2021 687,692
Impairment
At 1 January 2021 and 31 December 2021
Carrying
amount
At 31 December 2021 687,692
At 31 December 2020 514,108

Debtors
2021 2020
2
Trade debtors 2,127 4,707
Prepayments and accrued income 10,414 609
12,541 5,316

2021 2020
2
Trade creditors 8,689 1,992
Social security and other taxes 2,274 2,243
10,963 4,235

At At
1 January 202 Gains and 31 December
1 Income Expenditure losses 2021
2 2
General funds 671,286 69,763 (116,867) 91,584 715,766
At At
1 January 202 Gains and 31 December
0 Income Expenditure losses 2020
General funds 633,184 57,694 (65,342) 45,750 671,286

Analysis of net as sets between funds
Unrestricted Total Funds
Funds 2021
2 2
Tangible
fixed assets
3,062 3,062
Investments 687,692 687,692
Current assets 26,808 26,808
Creditors less than 1 year (6,380) (6,380)
Net assets 711,182 711,182
Unrestricted Total Funds
Funds 2020
2
Tangible
fixed assets
3,062 3,062
Investments 514,108 514,108
Current assets 158,351 158,351
Creditors less than 1 year (4,235) (4,235)
Net assets 671,286 671,286

2021 2020
2
Income and endowments
Other trading activities
Car park receipts 56,179 42,847
Contract parking 13,097 13,596
Rent from Cadent Gas Ltd (formerly National Grid) 848
69,276 57,291
Investment
income
Bank interest receivable 487 403
Total income 69,763 57,694
Expenditure
Costs of raising donations and legacies
Rates and water 8,017 7,985
Light and heat 187 155
Repairs and maintenance 1,742 1,797
Insurance 353 342
Legal and professional fees 5,000 5,000
Share of net car park income paid to Parish Hall Trust 26,740 20,331
Stationery,
postage and
telephone 33 96
Donations
to Parish Church
from car park income 72,988 27,182
115,060 62,888
Expenditure
on charitable
activities
Legal and professional fees 1,710 2,385
Other expenditure
Bank charges 97 69
Total expenditure 116,867 65,342
Net gains on investments
Gains/(losses)
on other
investment assets 91,584 45,750
Net income 44,480 38,102

2021 2020
8 2
Costs of raising donations and legacies
Costs of generating income
Rates &water 8,017 7,985
Light & heat 187 155
Repairs
& maintenance
1,742 1,797
Insurance 353 342
Fees paid to SLDC 5,000 5,000
Share of net car park income paid to Parish Hall Trust 26,740 20,331
Stationery,
postage
& telephone 33 96
Donations
to
Parish Church from car park income 72,988 27,182
115,060 62,888
Costs of raising donations and legacies 115,060 62,888
Expenditure on charitable activities
Governance costs
Governance costs
—accountancy
fees 1,710 1,885
Governance costs - legal and other professional fees 500
1,710 2,385
Expenditure on charitable activities 1,710 2,385

Page
Trustees'
annual
report
Independent
examiner's
report
to the trustees
Statement
of financial
activities
Statement
of financial
position
Notes to the financial statements
The following
pages
do not form part of the financial statements
Detailed statement
of
financial activities 13
Notes to the detailed statement of financial activities 14

Registered Registered charity name Kendal
(Kirkland) Trust
Charity registration number 1176972
Principal office Church Office
Holy Trinity Church
Kirkland
Kendal
Cumbria
LA9 5AF
The trustees
Revd Shanthi Thompson (Vicar) (Appointed 5October 2021)
Revd Mat Ineson (Priest-in-Charge) (Retired 31 July 2021)
N Bates (Vice Chairman)
R Forsyth
(Churchwarden)
Independent examiner Karl Burrell FCCA,MAAT, ADMI On Behalf of Lamont Pridmore (South
Cumbria)
Ltd
136Highgate
Kendal
Cumbria
LA9 4HW

Year ended 3 1 Decemb er 2021 er 2021
2021 2020
Unrestricted
funds Total funds Total funds
Note 2 2 2
Income and endowments
Other trading
activities
4 69,276 69,276 57,291
Investment
income
5 487 487 403
Total income 69,763 69,763 57,694
Expenditure
Expenditure
on raising funds:
Costs of raising donations and legacies 6 115,060 115,060 62,888
Expenditure
on charitable
activities 7,8 1,710 1,710 2,385
Other expenditure 9 97 97 69
Total expenditure 116,867 116,867 65,342
Net gains on investments 10 91,584 91,584 45,750
Net income and net movement in funds 44,480 44,480 38,102
Reconciliation
of funds
Total funds brought
forward
671,286 6711286 633,184
Total funds carried forward 715,766 715,766 671,286

31 Decem ber 2021
2021 2020
Note 2
Fixed assets
Tangible fixed assets 13 3,062 3,062
Investments 14 687,692 514,108
690,754 517,170
Current assets
Debtors 15 12,541 5,316
Cash at bank and in hand 23,434 153,035
35,975 158,351
Creditors: amounts falling due within one year 16 10,963 4,235
Net current assets 25,012 154,116
Total assets less current liabilities 715,766 671,286
Funds ofthe charity
Unrestricted funds 715,766 671,286
Total charity funds 17 715,766 671,286

Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2
Car park receipts 56,179 56,179 42,847 42,847
Contract parking 13,097 13,097 13,596 13,596
Rent from Cadent Gas Ltd (formerly
National Grid) 848 848
69,276 69,276 57,291 57,291
5. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2
Bank interest receivable 487 487 403 403
6. Costs of raising donations and legacies
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
6 8 2
Costs of generating income 115,060 115,060 62,888 62,888
7. Expenditure on charitable activities by fund type
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2 6
Support costs 1,710 1,710 2,385 2,385
8. Expenditure on charitable activities by activity type
Total funds Total fund
Supportcosts 2021 2020
2 2 6
Governance costs 1,710 1,710 2,385
9. Other expenditure
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
2 2
Bank charges 97 97 69 69
10. Net gains on investments
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
8 F
Gains/(losses) on other investment
assets 91,584 91,584 45,750 45,750

Independent examination fees
2021 2020
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,790 1,710

No remuneration
or other benefits
from employment
with the charit
by the trustees.
Tangible fixed assets
y or a related
entity were received
Land and
buildings
Cost
At 1 January 2021 and 31 December 2021 3,062
Depreciation
At 1 January 2021 and 31 December 2021
Carrying
amount
At 31 December 2021 3,062
At 31 December 2020 3,062
Investments
Other
investments
Cost or valuation
At 1 January 2021 514,108
Additions 82,000
Fair value movements 91,584
At 31 December 2021 687,692
Impairment
At 1 January 2021 and 31 December 2021
Carrying
amount
At 31 December 2021 687,692
At 31 December 2020 514,108

Debtors
2021 2020
2
Trade debtors 2,127 4,707
Prepayments and accrued income 10,414 609
12,541 5,316

2021 2020
2
Trade creditors 8,689 1,992
Social security and other taxes 2,274 2,243
10,963 4,235

At At
1 January 202 Gains and 31 December
1 Income Expenditure losses 2021
2 2
General funds 671,286 69,763 (116,867) 91,584 715,766
At At
1 January 202 Gains and 31 December
0 Income Expenditure losses 2020
General funds 633,184 57,694 (65,342) 45,750 671,286

Analysis of net as sets between funds
Unrestricted Total Funds
Funds 2021
2 2
Tangible
fixed assets
3,062 3,062
Investments 687,692 687,692
Current assets 26,808 26,808
Creditors less than 1 year (6,380) (6,380)
Net assets 711,182 711,182
Unrestricted Total Funds
Funds 2020
2
Tangible
fixed assets
3,062 3,062
Investments 514,108 514,108
Current assets 158,351 158,351
Creditors less than 1 year (4,235) (4,235)
Net assets 671,286 671,286

2021 2020
2
Income and endowments
Other trading activities
Car park receipts 56,179 42,847
Contract parking 13,097 13,596
Rent from Cadent Gas Ltd (formerly National Grid) 848
69,276 57,291
Investment
income
Bank interest receivable 487 403
Total income 69,763 57,694
Expenditure
Costs of raising donations and legacies
Rates and water 8,017 7,985
Light and heat 187 155
Repairs and maintenance 1,742 1,797
Insurance 353 342
Legal and professional fees 5,000 5,000
Share of net car park income paid to Parish Hall Trust 26,740 20,331
Stationery,
postage and
telephone 33 96
Donations
to Parish Church
from car park income 72,988 27,182
115,060 62,888
Expenditure
on charitable
activities
Legal and professional fees 1,710 2,385
Other expenditure
Bank charges 97 69
Total expenditure 116,867 65,342
Net gains on investments
Gains/(losses)
on other
investment assets 91,584 45,750
Net income 44,480 38,102

2021 2020
8 2
Costs of raising donations and legacies
Costs of generating income
Rates &water 8,017 7,985
Light & heat 187 155
Repairs
& maintenance
1,742 1,797
Insurance 353 342
Fees paid to SLDC 5,000 5,000
Share of net car park income paid to Parish Hall Trust 26,740 20,331
Stationery,
postage
& telephone 33 96
Donations
to
Parish Church from car park income 72,988 27,182
115,060 62,888
Costs of raising donations and legacies 115,060 62,888
Expenditure on charitable activities
Governance costs
Governance costs
—accountancy
fees 1,710 1,885
Governance costs - legal and other professional fees 500
1,710 2,385
Expenditure on charitable activities 1,710 2,385