## ## ||||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|