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2021-12-31-accounts

Page
Report ofthe Trustees 1 Io 4
Independent Examiner's Report
Statement of Financial Activities
Balance Sheet
Notes to the Financial Statements 8 to 17

F OR THE YEAR ENDED 31 DEC EMBER 2021
2021 2020
Unrestricted Total
INCOME AND ENDOWMENTS FROM Notes funds
8
fundsf
Donations
and legacies
12,018 19,410
Investment
income
220,368 200,165
Total 232,386 219,575
EXPENDITURE ON
Raising funds 9,708 26,120
Charitable
activities
Grantmaking 295,674 69,653
Total 305,382 95,773
Net gains/(losses)
on
investments 164,167 (224,448)
NET INCOME/(EXPENDITURE) 91,171 (100,646)
RECONCILIATION
OF FUNDS
Total funds brought forward 5,006,261 5,106,907
TOTAL FUNDS CARRIED FORWARD 5,097,432 5,006,261

BALANCE SHEET
31 DECEMBER 2021
2021 2020
Total Total
funds funds
Notes 6
FIXEDASSETS
Tangible assets 10 1,298 1,845
Heritage assets 11 76,183 75,315
Investments
Investments
Investment
property
12
13
3,217,188
1,709,000
3,034,053
1,320,000
5,003,669 4,431,213
CURRENT ASSETS
Debtors 14 5,717 11,593
Cash at bank 276,440 591,003
282,157 602,596
CREDITORS
Amounts
falling due within one year
15 (188,394) (27,548)
NET CURRENT ASSETS 93,763 575,048
TOTAL ASSETSLESSCURRENT
LIABILITIES 5,097,432 5,006,261
NET ASSETS 5,097,432 5,006,261
FUNDS 16
Unrestricted
funds
5,097,432 5,006,261
TOTAL FUNDS 5,097,432 5,006,261

DONATIONS
AND LEGACIES
2021 2020
Donation
by Hants IOW Territorial Trust
6
12,018
19,410
INVESTMENT INCOME
2021 2020
Rents received
Dividends
from equities
Interest from cash deposits
6
95,593
123,957
818
6
85,470
112,963
1,732
220,368 200,165

2021 2020
Commission
and management
fees
Investment
advice
Properly repairs and maintenance
Insurance
Sundry expenses
Property management
fees
Depreciation
6
1,000
(454)
434
1,025
951
6,205
547
6
2,453
14,866
4,715
2,163
1,372
551
9,708 26,120

DIRECT COSTS OF CHARITABLE ACTIVITIES
Book project costs 2021
6
6,000
2020
f
GRANTS PAYABLE
Grantmaking 2021
f
251,743
2020
f
35,787
The total grants
paid to institutions
during the year was as follows:
2021
f
2020
4th Bn PWRR
457 (HY) Bty RA
679Duke ofConnaughts
Sqn AAC
6th Battalion The Rifles
2Tp 579Field Sqn RE
HMS King Alfred, Whale Island
Hampshire
and Isle ofWight ACF
Berkshire Army Cadet Force
Central
District Sea Cadets
Cowes Sea Cadets
Crawley Sea & Marine Cadets
Southampton
Sea Cadets
Salisbury Sea Cadets
Hampshire
and Isle ofWight ATC
Headquarters
Volunteer Cadet Corps
Volunteer Cadet Corps Training
Centre
Royal Marines Volunteer
Cadet Corps
Portsmouth
Sea Cadets
Hampshire
and Isle ofWight Wing ATC
Farnham,
Fleet and Aldershot Sea Cadets
Maidenhead
Sea Cadets
Littlehampton,
Arundel
and District Sea Cadets
Newbury Sea Cadets
South Central Sea Cadets
Petersfield
School CCF
John Madejski Academy
Royal Wessex Yeomanry
UTS Reading CCF
ARK Charter Academy CCF
Marine Society and Sea Cadets
Brakenhale
School CCF
Claires Court School CCF
101 Engineer Regt
Southampton
UOTC
601
7,376
7,479
4,680
2,500
31,495
1,400
4,500
1,500
5,000
2,000
2,500
3,863
8,000
7,350
1,736
3,011
500
1,576
9,016
6,480
5,000
5,000
1,250
980
2,000
600
(1,500)
3,000
8,500
1,700
3,800
5,000
1,100
3,707
2,880
5,000
Andover College CCF
Lord Wandsworth
College
Hampshire
and Isle ofWight RAF
HQ VCC
2,950
6,000
100,000
18,000
251,743 35,787

SUPPOR T COSTS
Governance
Grantmaking Management
6
2,413
Finance
6
88
costs
6
35,430
Totals
6
37,931
Support costs, included in the above, are as follows:
Management
2021 2020
Total
Grantmaking activities
Marketing
Sundries
ITsupport
6
620
849
944
6
780
2,413 780
Finance
2021 2020
Total
Grantmaking activities
Bank charges 6
88
6
33
Governance costs
2021 2020
Total
Grantmaking activities
Accountancy
Auditors'
remuneration
IE Fees
Executive to the Trust's
Trustees' expenses
Professional fees
fees 6
750
866
2,240
26,056
2,679
2,839
F
750
4,630
25,608
1,565
500
35,430 33,053

TANGIBLE FIXEDASSET S
Fixtures
and
COST fittings
f
At 1 January 2021 and
31 December 2021 7,119
DEPRECIATION
At 1 January 2021
Charge for year
5,274
547
At 31 December 2021
5,821
NET BOOK VALUE
At 31 December 2021 1,298
At 31 December 2020 1,845
HERITAGE ASSETS
MARKET VALUE
At 1 January
Additions
Revaluations
2021
75,315
868
2020
55,905
19,410
2019
55,905
2018
59,605
2017
59,605
At 31 December 76 183 75315 55905 (3,700)
55905
59605
NET BOOK VALUE
At 31 December 76 183 75315 55905 55905 59605

Listed
investments
IIIIARKET VALUE
At 1 January 2021
Additions
Disposals
Revaluations
3,034,053
239,313
(245,371)
188,626
Cash available to invest 567
At 31 December 2021 3,217,188
NET BOOK VALUE
At 31 December 2021 3,217,188
At 31 December 2020 3,034,053
Analysis ofinvestments by type:
Equities
Bonds
Multi-Asset
Funds
Property
Other
Cash held within the investment
portfolio 2021
f
2,293,774
283,592
53,779
226,476
299,160
60,407
2020
8
1,942,901
261,813
87,229
418,446
245,725
77,939
3,217,188 3,034,053
Analysis
of investments
between those held within or outside the United Kingdom:
2021 2020
Within the United
Kingdom
Outside the United
Kingdom
1,024,434
2,192,754
1,269,601
1,764,452
3,217,188 3,034,053

INVESTMENT PROPERTY
FAIR VALUE
At 1 January 2021
Additions
Disposals
Revaluation
1,320,000
714,026
(295,000)
(30,026)
At 31 December 2021 1,709,000
NET BOOK VALUE
At 31 December 2021 1,709,000
At 31 December 2020 1,320,000

DEBTORS:AM OU NTS F AL LING DUE WITHIN ONE YEAR
2021 2020
Other debtors
Accrued income
Prepayments
30
3,616
2,071
30
8,866
2,697
5,717 11,593
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2021 2020
VAT 6 F
Grants payable
Deferred income (see below)
Accrued expenses
9,402
149,000
25,039
4,953
1,780
400
9,023
16,345
188,394 27,548
Deferred income
Brought forward
Amount released
Amount
deferred
to
in
incoming
year
resources 2021
f
9,023
(9,023)
25,039
2020
9,859
(9,859)
9,023
Carried forward 25,039 9,023
MOVEMENT
IN FUNDS
Net
movement At
Unrestricted
funds
At 1.1.21 in funds
f
31.12.21
f
General
fund
Repairs to Property
Marketing
Fund
Book project
Fund 4,899,778
87,256
19,227
86,207
(434)
(620)
6,018
4,985,985
86,822
18,607
6,018
5,006,261 91,171 5,097,432
TOTAL FUNDS 5,006,261 91,171 5,097,432

Net movement in f unds, in clu ded
in the abov
e are as follo ws:
Incoming Resources Gains and Movement
Unrestricted
funds
resources
8
expended
6
losses
f
in funds
6
General fund
Repairs to Property
Marketing
Fund
Book project
Fund 220,368
12,018
(298,328)
(434)
(620)
(6,000)
164,167 86,207
(434)
(620)
6,018
232,386 (305,382) 164,167 91,171
TOTAL FUNDS 232,386 (305,382) 164,167 91,171
Comparatives for movement in funds
Net
movement At
Unrestricted
funds
At 1.1.20
6
in funds
f
31.12.20
6
General
fund
Repairs to Property
Marketing
Fund
Fund 5,019,692
67,788
19,427
(96,913)
(3,733)
4,922,779
64,055
19,427
5,106,907 (100,646) 5,006,261
TOTAL FUNDS 5,106,907 (100,646) 5,006,261
Comparative
net
movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
Unrestricted
funds
F 6 6
General fund
Repairs to Property
Fund 219,575 (92,040)
(3,733)
(224,448)
-
(96,913)
(3,733)
219,575 (95,773) (224,448) (100,646)
TOTAL FUNDS 219,575 (95,773) (224,448) (100,646)