## Section C: Notes to the accounts Trustees’ annual report for the period > Period start date 0 1 0 1 2 2 Period end date 3 1 1 2 2 2 Charity No Charity name KENDAL (KIRKLAND) TRUST (if any) 1 1 7 6 9 7 2 ## Objectives and Activities ||SORP
reference|| |---|---|---| |Summary of the purposes of the
charity as set out in its governing
document|Para 1.17|The furtherance of any religious or charitable purpose or
purposes in connection with the Parish Church of the Holy
Trinity Kendal (Kendal Parish Church) for the benefit of
members of the Church of England resident in the parish.| |Summary of the main activities
in relation to those purposes for
the public beneft, in particular,
the activities, projects or services
identifed in the accounts.|Para 1.17 and
1.19|Support for the ongoing work of Kendal Parish Church| |Statement confrming whether the
trustees have had regard to the
guidance issued by the Charity
Commission onpublic beneft|Para 1.18|Yes| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policy on grant making|Para 1.38|| |Policy on social investment including
program related investment|Para 1.38|| |Contribution made by volunteers|Para 1.38|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 2 of 8 ## Achievements and Performance ||SORP
reference|| |---|---|---| |Summary of the main achievements
of the charity, identifying the
difference the charity’s work has
made to the circumstances of its
benefciaries and any wider benefts
to society as a whole.|Para 1.20|The Trust continued to support the work of Kendal Parish
Church by a grant to the Parochial Church Council.
This helped to meet the costs of service and outreach to
residents within the Parish.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Achievements against objectives set|Para 1.41|| |Performance of fundraising activities
against objectives set|Para 1.41|| |Investment performance against
objectives|Para 1.41|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 3 of 8 ## Financial Review ||SORP
reference|| |---|---|---| |Review of the charity’s fnancial
position at the end of the period|Para 1.21|31st December 2022| |Statement explaining the policy for
holding reserves stating why they
are held|Para 1.22|Reserves are held at a level which the Trustees judge
necessary to enable it to continue to fulfil its objective
for the longer term. The bulk of the reserves have been
invested for capital growth| |Amount of reserves held|Para 1.22|£607,031| |Reasons for holding zero reserves|Para 1.22|| |Details of fund materially in defcit|Para 1.24|| |Explanation of any uncertainties
about the charity continuing as a
goingconcern|Para 1.23|| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |The charity’s principal sources of
funds (including any fundraising)|Para 1.47|Income from the car park owned by the Trust| |Investment policy and objectives
including any social investment
policy adopted|Para 1.46|| |A description of the principal risks
facing the charity|Para 1.46|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 4 of 8 ## Structure, Governance and Management |Description of charity’s trusts:|SORP
reference|| |---|---|---| |Type of governing document
(trust deed,royal charter)|Para 1.25|Trust Deed| |How is the charity constituted?
(e.gunincorporated association,CIO)|Para 1.25|CIO| |Trustee selection methods including
details of any constitutional
provisions e.g. election to post
or name of any person or body
entitled to appoint one or more
trustees|Para 1.25|Two of the four trustees serve ex officio: the
Priest-in-Charge of Kendal Parish Church, the
Vice Chair of the Parochial Church Council. The
two other trustees are appointed from the
membership of the Parochial Church Council
(other than the Honorary Treasurer) by the
ex officio trustees.| ## Additional information (optional) You may choose to include further statements where relevant about: ||SORP
reference|| |---|---|---| |Policies and procedures adopted for
the induction and training of trustees|Para 1.51|| |The charity’s organisational structure
and any wider network with which
the charityworks|Para 1.51|| |Relationship with any related parties|Para 1.51|| |Other||| Charity Accounts templates – Trustees’ annual report for the period October 2016 5 of 8 ## Reference and Administrative details |Charity name|The Kendal(Kirkland)Trust| |---|---| |Other name the charity uses|Kirkland Trust Kendal| |Registered charity number|1176972| |Charity’s principal address|c/o Kendal Parish Church, Kirkland, Kendal, Cumbria, LA9 5AF| ## Names of the charity trustees who manage the charity |Trustee name|Office (if any)|Dates acted if not for
whole year|Name of person (or
body) entitled to appoint
trustee(if any)| |---|---|---|---| |Revd Shanthi Thompson|Vicar||ex officio| |Norma Bates|Vice-chair PCC||ex officio| |Richard Forsyth|Churchwarden||Parochial Church Council| |Vacant|||Parochial Church Council| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| ||||| Charity Accounts templates – Trustees’ annual report for the period October 2016 6 of 8 ## Reference and Administrative details (cont) Corporate trustees – names of the directors at the date the report was approved Director name ## Name of trustees holding title to property belonging to the charity |Trustee name|Dates acted if not for whole
year|| |---|---|---| |||| |||| |||| |||| |||| |||| Charity Accounts templates – Trustees’ annual report for the period October 2016 7 of 8 ## Funds held as custodian trustees on behalf of others Description of the assets held in this capacity Name and objects of the charity on whose behalf the assets are held and how this falls within the custodian charity’s objects Details of arrangements for safe custody and segregation of such assets from the charity’s own assets ## Additional information (optional) Names and addresses of advisers (Optional information) Type of adviser Name Address ## Name of chief executive or names of senior staff members (Optional information) ## Exemptions from disclosure Reason for non-disclosure of key personnel details ## Other optional information Charity Accounts templates – Trustees’ annual report for the period October 2016 8 of 8 ## Declarations The trustees declare that they have approved the trustees’ report above. Signed on behalf of the charity’s trustees Signature(s) Full name(s) Position (eg Secretary, Chair, etc) Date Charity Accounts templates – Trustees’ annual report for the period October 2016 CHARITY REGISTRATION NUMBER: 1176972 Kendal (Kirkland) Trust Unaudited Financial Statements 31 December 2022 LAMONT PRIDMORE SOUTH CUMBRIA Chartered Accountants 136 Highgate Kendal Cumbria LA94HW LTD Kendal (Kirkland) Trust Financial Ststsments Yaar ended 31 December 2022 Pago Trustees. annual report Independent examinals report to the trustees Statement of financial a¢tiwt Statement of financial posthon Notes to the financial $latemenl$ The followlng pages do not forni part of the finan¢lal statemgnts Detsiled statement ol financial actiwts'es 14 Notes lo thg detailed statement of financial activiligs 15 Kendal (Kirkland) Trust Trustees. Annual Report Year ended 31 December 2022 Th8 trustees present their rgport and tha Ltnaudiled financAal slalements of the charity for the year ended 31 Decernber 2Q22. Ref•reneo and admlnlstrdtive d•tslls R•glstsred ¢harfty namo Charlty regl¥tratlon numb•r Kendal {Kirkland} Trust 1176972 Prin¢lpal office Church Offi¢ Holy Trinrty Church Kiikland Kendal Cumbria LA9 SAF The lyy$ts•s Revd Shanthi Thomr)son (Vicar) N Bales (Vice Chairman) R Forsyth Ichurchwardenl lThJopendont examiner Karl Burrell FCCA,MAAT On Beham of Lamont Prldmore (South Cumbrial Ltd 136 Highgate Kendal Cumbria LA9 4HW Structure. governance and management The charity is govemed by a trust dead and is ￿nstituted as a charitable unincorp￿ated orggnlsation. Two of the four tnJstees Serve ex offiao.. the Vicar of Kendal Parish Church and the Vice Chair of th8 Parochial Ghur¢h Council, The other trustees a￿ appointed from the memb8r5hip of the Parochlal Churoh Council loth8r than the Honorary Treasurer) by the ex officio Iruslees. Obj•¢Uve8 and a¢tivlties The objects of the charity are for the furtheranca of any religh?U5 and charitable purposes in connection with the Parish Church of the Holy Trinily Kend81 I"Kendal Parish Church? for th8 benefit of mgmbers of Ihg Church of England resident in the parish. Tha Trust is responsible for the mainlenanck and upke8p of the Kirkland Car Path, which is situated on land owned by the Trust and the Charity for a Mis%on Room {Parish Hall Trusti. The Trust also owns the land between the Halls and ihe River Kant, knovm 8$ Glebe Land. A conlribulion from car part income is givw lo Kendal Parish Church eath year. An agreed share of ihe nel (8r park in¢ome is givon to the Parish Hall Trust each year. Kendal (Kirkland) Trust Trustees. Annual Report (willnu¢dJ Year ended 31 December 2022 Achkvemgnts and porfornianc• The Trust contirTued to support the work of Kendal P8ri$h Church by a grant lo the Parochial Church Council This helped to meet the costs of seNice and outreach to residents within the Parfsh. Financial r•¥lew The charlty's princAple source of funds is income from Kirkland Car Park, which Is situated on land owned by tho Trust and the Parish Hall Tru51. The net expenditure for the y8ar of £108,735 has been deducted from th8 surplus brought fomard of £715.786 which gwes a surplus lo carry forward of £607,031. All of the Trusl'8 fund8 are unr¢stricted and can be used in accordance with the obleotives of the Trust. Re$èrves are held at a level which the Trustees judge necessary to enable it lo continue lo fuffill its objective for the longer term. The bulk of the reseNes have bèèn invested for capital growth. Th8 trustees, annual report was approved on and signed on behalf of the board of tfuslees by.. Revd Shanlhi Thompson (Vicar) Trustee Kendal (Kirkland) Trust Independent Examlnerfs Report to the Trustees of Kendal (Kirkland) Trust Year ended 31 December 2022 I report lo the trustees on my examination of Ihe financTal statèments of Kendal (Kirkland) Trust Ilhe charty'l for the year ended 31 December 2022. R•sponsibilW8s and ba$ls of report As the trustees of the charity you are responsible for the Pfeparalion of the financxal statements In accordance with the réquirements of the Charities Act 2011 1.lhè Act'l. I r8port in respect of my examination of the ¢harity's financial stslements caNied oul under section 145 of Ihe 2011 Act and in carrying out my examination I have followed all Ihe applicable Dlrections given by th8 Charity Commission under section 14515llb) of tha Act. Independènt *xamin•es statement I have completed my examination. S confimi that no material matters have Coma to My attention in connection with the examination giwng me caus8 to believe that in any material respect.. accountSTrJ r8cL*rds were not kept resp8Ct of the charity as required by section 130 of the Act,. the financial slalements do not accord with those records,. or the finantial sialefflents do not (x)mply with the applieable requirements con(*ming the form and content of accounts sel out in the Charities IAco)unls and Reports) Regulations 2008 other than any requirement that the a￿Unts give a 'tru• and fairf wew whth is not a matter conside￿d as part of an indepgndent examination. I have no concerns and have com8 across no other rnatters in connection with the examlnalion to whith attention should be drawn in Ihls ￿pOrt in order lo enable a woper understsnding of the 8ecounts to be rea¢hed. Karf Burr811 FCCA,MAAT On Behalf of Lamont Pridmore (South Cumbrial Ltd Independent Examiner 136 Highgale Kendal Cumb￿8 LA9 4HW Kendal (Kirkland) Trust Statement of Financial Activities Year ended 31 December 2022 2022 Unrestricted funds Totsl fvnds 2021 Total funds Note Income and 0nd0wm￿ts Oth•r trading actiwties Investment income 80,293 80,293 69,276 Totsl incomg 80,297 80.297 69,7e3 Expondituro Expenditure on raising funds.. Costs of raising donation5 and legacies Expenditure on charil8ble a¢tiwties Other expenditure Total expendlturg 119,312 1.678 118 119.312 1,678 118 115,060 1,710 97 121,108 121.108 118,867 Net Ilossesllgains on inv8stsnenls 10 67.924 67,924 91.584 Ilet l•xpenditurelllncome and n¢t movemont In funds 108,735 108.735 44,480 R•conciliatlon of fund Total funds bTought forward Totsl fund$ carried forwanl 715,766 715.766 871.286 607,031 607.031 715,768 The statement of financbal actNities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities. The nots$ on pages 6 to 12 fomi part of these financial statsmonts. Kendal (Kirkland) Trust statement of Financial Positlon 31 December 2022 2022 2021 Note Fix8d assets Tangible fixed assets Investments 13 14 3,062 603,768 3,062 687,692 606,830 690,754 Current •$s•ts Debtors Cash al bank and in hand 1S 7,001 20,513 12,541 23,434 27,514 35,975 Crnditors: amounts f•lllng due withln one year Net current awts 16 27,313 10,963 201 25,012 Totsl auots less ¢uffont Ilablllti 607,031 715,766 Funds of the ¢harity Unieslricled funds 607.031 715,766 Totsl Charlty funds 17 607.031 715,766 Thes InancAal slalements were approved by the board of trustees and 8ulhorised for issue on and 8rè signed on behalf of the board by.. Revd Shanlhi Thompson (Wi¢arl Trustee Th• noto$ on pages 6 to 12 fomi part of these flnan¢ial statem?nts. Kendal (Kirkland) Trust Notes to the Financlal Statements Year ended 31 Dec•mber 2022 Gen•ral infomiallon The charity is a public benefit entity and a registered charity in England and Wales and Is unincorporated. The addrtrss of the prinopal office is Church Office, Holy Trinity Church, Kirkland, Kendal, Cumbria, LA9 SAF. Ststsment of compllance These financxal statements have been prepared in compliance with FRS 102. The Finan(xal R8porb'ng Stsndard applicable in the UK and the Republi¢ of Ireland,, th8 Ststemenl of Recommended Practic appli¢able to charib.es preparing their acc4Junts in accordance with the Financial Reporting Stsndard applicablè in the UK and Republic of Ireland IFRS 1021 (Charities SORP IFRS 102)) and the Chartties Act2011. AccountJn9 pollcles Bas1$ of preparatlon The financial slaternenls have been prep8r$d on the hisloiical cost basis and are prepared in sterling, whi¢h is the functional currency of the entity. Golng concorn There are no material uncertainties about the charitys ability to continue. Judgomonts and key source$ of estimatlon uncertainty The preparation of Ihe finanaal statemènts requires management lo make judgements, estimates and assurnplions that affèct the amounts reported. These estimate5 and judgements are continually reviewed and arè based on experience and other factors, including expectations of fvlure evgnts that ale bèlieved lo be reasonable und¢r the circumstances. Fund accounting Unrestricted funds ar8 available for use at the disGretion of th& tnJst8es to further any of the charitls purposes. Designated funds are unrestricted funds earmarked by lh8 trustees for particular fulure project or exjmmilment. Restricted funds are subiecled lo restrictions on their expenditure declared by the donor or through the lemis ol an appèal, and lall Into one of Iwo 8ub-¢lasses'. lestr￿ted income fvThJs or endowment funds. Kendal (Kirklandl Trust Notes to the Financial Statements (conllnu Year ended 31 December 2022 Accoun￿ng poli¢l•s (conllnu8d) Incoming rnsourcey All inGoming resources are induded in the statement of finanaal activities when enlillemént has passed to the charity., it is probable that the economic benefits associated with the transaction will flow lo the charity and the amount can be reliably measured. The following Sp￿ar1¢ policies arè applied to particular catggories of income.. incorne from donations or grants is re¢ognised when there is ewdenoe of entiuemenl lo the grft, receipt is probablè and its 8mounl can be measured reli8Ny. legacy income 18 recognised when receipt is probable and entillemenl is eslabllshed. income from donated goods is measured at the fair valu8 of the goods unless this 15 impractical lo mèasure reliably, in wh￿h case the value Is derived from the cost lo the donor or the estimated resale value. Donated facilities and sèrvices are recognised in the aeco¢Jnts when received il the value Can be reliably measured. No amounts are included for the ¢ontribub'on of general volunteers. in¢ome frorn conlracls for th8 supply of servlces is recognisod with the d8llv8ry of the contracted seN¢e. This is classified as unreslriet8d lunds unless there is a ¢onlradual requi¥ement for il lo be spent on a particular purpose and returned rf unspent, in whid) c8se it may be rggarded as restricled. Resources expgnded Expenditu￿ is rgcognised on an accruals basis as a liability is incurred. Expenditure includes any VAT which cannot be fully rewvered, and is classffied un(ler h8adings Of tha statement of financial aclivities lo which it relates. expenditure on raising fvnds includes the oosts of all fundraising activities, events, non-(*aritable tradin9 activities, and the sale of donated goods. 8xpendilur& on charttable activitie8 indudes all costs In￿rred by a Charity in undertaking a¢tiMlies that further ts charitable aims for the benèfit of its benefiaaries, including those support costs and ¢osts relating to the govemance of the ¢harty BPPOrtioned to ctharrtable actiwlies. other expenditure includes all expenditure that is neithgr r•tated to raising funds for the charty nor part of its expenditure on charitable activities. All costs a￿ alh)Gated to expendiluie ¢at8gorie5 reflecting the use of the resource. Direct costs altributable lo a single activity are allocated directly to Ih8t activity. Shared oosts are apportioned belween the activllies they contribute to on g reasonable, justifiable and consistant basis. Tanglbl• assets Tangible assets are initially recorded 81 cost, and subsequently slated at cost less any accumulated depreciation and impairmtsnl losses. Any tangible assets eArried at revalued amounts a￿ recorded at the fair value at the dale of revaluation ￿sS any 8ubsequent ac¢umul*ed depr￿latIOn and subsequent accumulated impairment losses. Inve$kn•nts Unlisled ￿uty investments are initially recorded al ￿$t, and $ubsequenlly measured at fair value. If fair value cannot be rella￿Y measured, assets ar8 measured at cost less impairment. Kendal (Kirkland) Trust Notes to the Financial Ststernents fconlinued) Year ended 31 December 2022 Accounting pollcies Iconlinu¢dJ Inv•$lmgnts (cpnllnued) Listed investments are measured at falr value with changes in fair value being recogni$8d in income or expendrtur8. Imp•lrniont of fixed assets A review for indicators of impairment is carried out at each reporting date, with Ihè recoverablè amount being estimatèd where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired acLordingty. Prior impairments are also rfywewed for possible revetsal al each reporting dale. Financial instrumonts A financial 8SSèt or a financial liability is recognised only wh8n the charity becorrE$ a party fo the Contractual provisions of the inslrumenl. Baslc financial inslwm8nts a￿ inltlally rocognised at the arnount ￿e￿1Vable or payable induding any related transaction costs. Current assets and current liabilities are subsequently measured al the cash or other consideration expacted to be paid or received and not discounted. Debt instruments are subsequentty measured al amortised cost. Where investments in Shares are publidy traded or their fair value can otherwise bé measured reliably, the investment is subsequently mtrasured al fair value wl(h changes in fair value recognised in income and expandilure. All other such investments ale subsequerrtly measured at cost 18SS impairm8nl. Olher finanual instruments, including derivatives, are In￿lalIY recognised at fair value. unless payment lor an asset is deferred beyond norrnal business lerrns or financed al a rate of inleresl that is not a market rate. in which case the asset is measured al the present value of the future payments discounted at a market rate of interest for a similar debt instiumgnt. Olher financial instruments are subsequently measured at fair Wdlu8, with any ¢h8ng8s recognised In the statement of financA81 aclivities, with the exception of hedging in3lrumenl$ in a de5ignat8d hedging relationship. Financial assets thal are measurèd at cost or amortised cost are reviewed for objective evidence of impairment at the end of each rèporting date. 11 there is obpdive evidence of impairrnenl. an impairmènt loss is re¢ognised under th8 appropriat8 heading in the statement of financial activ￿8$ In which the initial gain was recognised. For all equity instruments règardless of signrficance, and other finanoal assets that are individLtalty $4gnfficant, these are assessed indiwdually for impaimient. Olhef financial assèts are either assessed ndividually or groupgd on the basis of sirnilar uedft risk characteiistics. Any revers81s of impaimenl are recognised immediately. to the extent that the revets81 does nol result n a carrying amounl of Ihe financial asset th* exceeds what the carrying amount would have been had the impaiment nol previously been recognisgd. Kendal (Kirkland) Trust Notes to the Financial Ststements (¢ontlnu8dl Year ended 31 December 2022 Other trading activiti¢$ Unrestrided Total FundB Unrestricted Total Funds Funds 2022 Funds 2021 Car park ￿eeIpts Contract paiking Rent from Cadent Gas Ltd (forn￿rtY Natronal Gsid) 67.237 12,206 67,237 12,208 56,179 13,097 56,179 13,097 848 80,293 80,293 89,276 69,276 Invèstment in¢om Unrestiicted Totsl Funds Unreslri¢twl Tota5 Funds Funds 2022 Funds 2021 Bank interest receivable 487 Costs of rnising donations and14ga¢i•• Unrestricted Totsl Fund$ Unrestricted Total Funds Funds 2022 Funds 2021 C081$ of generating Inwme 119,312 119,312 115.(bO 11s.l￿o Exponditurg on charitsbte activitie$ by fund typ• UrTrreslrirted Totsl Funds Unrestricted Tot81 Funds Funds 2022 Funds 2021 Support costs 1,678 1.678 1.710 1.710 Expendlture on charitable a¢tlvlties by actlvity type Total fvTrd$ 2022 Total fund 2021 Support costs Governance costs 1,678 1,678 1,710 Other expenditure Un￿$1￿cled Totsl Funds Unre51rict8d Total Funds Funds 2022 Funds 2021 Bank chargès 118 118 97 97 10. Net1108sesVgain8 on Inv9$tm•nts unreslri￿ed Total Funds Unrostricled Total Funds Funds 2022 Funds 2021 Gainslllossesl on other investment assets 167,924) 16T,9241 91,584 91,584 Kendal {Kirkland) Trust Notes to the Financlal Statements (coniinu•d) Year ended 31 December 2022 11. Indep•ndont •xamination foes 2022 2021 F9es payable lo the independent examinèr for.. Independent examinat￿n of the finar￿la1 st*ements 1.875 1,790 12. Tru$ts8 rgmunerntlon and exynses No remuneration or olher benefits from employrnent wth the charfly or a related enliiy were re¢ei¥8d by the Iru8lees. 13. Tanglble fixed assets Land and building$ Cost At 1 January 2022 and 31 DeCeM￿r 2022 Doprnciation At 1 January 2022 and 31 D•cemb8r 2022 Carrylng amount At 31 Decembèr 2022 3,062 3.062 Al 31 Oe¢8mber 2021 3,062 14. Invosfm?nts Other investments Cost or valvation Al 1 January 2022 Atldilions Disposals Fair value movements 687,692 4.000 120,0001 167.9241 603,768 At31 Decemb8r2022 Impaim)gnt At 1 January 2022 and 310ecember 2022 Carylng amount At31 Docember2022 603.768 687,692 At 31 December 2021 All inveslmgnts shown above are hèld at valuation. 10- Kendal (Kirkland) Trust Notes to the Financial Ststements (conunuedj Year ended 31 December 2022 15. Oebtor8 2022 2021 Trade debtors Prepayments and accnjed income 5,753 2.127 10,414 7,001 12,$41 16. Cred5tors: amounts falling due within one ￿ar 2022 2021 Trade rJeditors So¢ial socurlly and other tsxas 22.452 4.861 8,689 2,274 27.313 10.963 17. Analysis of charhable funds Unrestrictsd lund$ At 1 January 202 At Gains and 31 Dècembgr losses 2022 Inoome EX￿ndrtUre General funLIs 715,766 80,297 1121,1081 {67,924} 607,031 Al 1 January 202 Al Gains and 31 Decèmber losses 2021 Income Expendlture General funds 671.286 69,763 {116,86 91,584 715,766 18. Analysls of net assets betsyoen fund8 Unrestricted Total Fund$ Fund5 2022 Tangible fixecl assets Investments Current assets Credrtors less than 1 year Net a$sets 3,oe2 603.768 27.514 127,3131 607.031 3,062 603,768 27,514 127,3131 607,031 Unrestricted Totsl Funds Funds 2021 Tangible fixgd assets Investments Current assets Creditors less than 1 year 3,062 687,692 .975 110,963} 715,766 3,OS2 687,692 35,975 110,9631 715,766 Net assets 11 Kendal {Kirkland) Trust Notes to the Flnancial Statements (conthuedj Year ended 31 Decembor 2022 19. Related partles During the year the Trust made contributions of £71,942 to the Kendal Parish Church12021'. £72,9881. The Trust paid rent- share of net car park incorne of £32,571 12021.. £26.7401 to the Parish Hall Trust. Al the year end £20,571 12021.. £6,696) was oweil to the Parish Hall Trust. 12 Kendal (Kirkland) Trust Management Infomiation Year ended 31 December 2022 The following pages do not forni part of the financlal $tstsmgnts. 13- Kendal (Kirkland) Trust D•talled Statement of Financlal Activities Year ended 31 December 2022 2022 2021 Income and •ndowm*nls Other tradlng activities C8r park receipts Contract parking Rent from Cadenl G88 Ltd Ifomierty National Gridl 67,237 12,208 56,179 13.097 80,293 69,276 Invèstment incm Bank intaresl receivable 487 Totsl Incoffle 80,297 69.7e3 Expenditure Costs of ralslng don#tion$ and loga¢lo$ Rates and water Light and heat Repairs and maintenance Insurance Legal and professional fe¥s sha￿ of net car park income paid to Parish Hall Trust Stationery, postsgè and telephone Donations to Parish Church from car park income 8,017 192 1,100 370 5,000 32,571 120 71,942 8,017 187 1,742 353 5.000 26,740 33 72,988 119,312 115,060 EX￿ndit￿re on ¢haritsb5è a¢tivltl85 Legal and professional f 1,678 1,710 Other exp•ndliure Bank charges 118 97 Totsl eX￿ndIture 121,108 116,867 Iltt Ilossesvgains on inveslm&nts Gainsl{lossesl on other investment assets 67.924 91,584 Net l•xpendituroVincome 108,73S 44,480 14- Kendal (Kirkland) Trust Notes to the Detsiled Ststement of Financlal Actlvltles Year ended 31 December 2022 2022 2021 Costs of rnlsing donatlons and lega¢le$ Costs of g•neratlng incomo Rates & waler Light & heal Repairs & maintenance Insurance Fe8s paid lo SLDC Share of net car p8rk income pald lo Parish H811 Trust stationery, postage & telephone Donations lo Parish Church from car park income 8,017 192 1,100 370 5,000 32.571 120 71,942 8,017 187 1,742 353 5,000 26,740 33 72.988 119,312 115,060 Costs of rai$ing donaliM• and legaeles 119,312 115,060 Exp&ndlture on charitsble activiti•8 Governance costs Govemance u)sts- accountancy f88S 1,678 1,710 Expenditur• on charltsble actlville$ 1,678 1.710 15- Kendal (Kirkland) Trust Independent Examinerfs Report to the Trustees of Kendal (Klrkland) Trust Year ended 31 December 2022 I report to the trustees on my examination of the fin8ncial slalements of Kendal (Kirkland) Trust IV*e charitn for the year ended 31 December 2022. Responslbllltlos and ba$ls of report As the Iruslees of the chwity you are responsible for th8 preparation of the financdal statemènts in accordance with the requirements of the Charities Act 2011 I'lhe A¢Y}. I report in ￿Spect of my examinatton of the charity's finanaal stst8m&nl$ caryied out under section 145 of the 2011 Act and in carrying out my examination I have followed all the applicable Directions given by the Charrty Commission und&r seciFon 1451511bl of the AfA. Indepandent examlnorf$ slatsment I hav¢ complfyled my examin81ion. I confirm that no material matters havè com8 to my attention in connection with the examination giwng me cause to beli8￿ that in any m*erial respect.. accounting records werè not kepl in re$pe¢t of the charity as required by section 130 of the Ad,. or the financbal slalements do not a￿ord with those records.. or the financial statements do rK)t comply wilh Ihe applbcable requ1￿mentS concerning the form and conlenl ol a(tounts sel out In the Charities IAc%ounts and Reports) Regulatson$ 2008 other than any requirèment that the accounts give a 'lrue and fairf view which is not a matter considered as part of an independent exarTFination. I have no concems and have come across no other matters connection with the examination to which attention should be drawn in this rgport in order to enable a PToper understanding of the accounts lo reached. Kart Burr811 FCCA,ML4T On Behalf of Lamont Pridrnore (South Cumbria} Ltd Indepéndent Examiner 136 Highgate Kendal Cumbria LA9 4HW