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2021-06-30-accounts

Pages
Trustees' annual
report
1 to 9
Independent
examiner's
report to the trustees
10
Statement offinancial activities
Statement offinancial position 12
Notes to the financial statements 13to 24

Registered
charity
name Barnstaple
Almshouses
Barnstaple
Almshouses
Barnstaple
Almshouses
Barnstaple
Almshouses
Charity registration number 1186225
Principal office Chudleigh House
Grange Road
Bideford
Devon
EX394AR
The trustees
Co-optative Nominated Appointed to Reappointed on Reappointed to
Mr M Ford(Chairman) 8.11.2021 3.6.2021 3.6.2024
Mr E Dymond 8.11.2021 3.6.2021 3.6.2024
Rev D Fletcher 8.11.2022
Dr RBeer (Rtd) 8.11.2020 3.6.2021 3.6.2024
Mr BAnderson 8.11.2022
Mr R Saunders 8.11.2022
Mrs S Smaldon 8.11.2022
Mrs PArthur 8.11.2022 3.6.2021 3.6.2024
Cllr V Elkins 16.6.2022
Ex Officio Trustee 1.5.2021 27.5.2021 1.5.2022
he Mayor of Barnstaple
Rennles.
Independent
Examiner
Solicitors IFA Bank
Catherine
Williams
ACA DChA Slee Blackwall Mrs K Baines Barclays
Thomas Westcott Solicitors Perrins Financial Planning 38 Boutport Street
Chartered
Accountants
10Cross Street NODE Cowork Barnstaple
47 Boutport Street Barnstaple 1 Enterprise Road EX31 1HH
Barnsta pie EX32 1BA Roundswell
EX31 1SQ Tozers Solicitors Barnstaple
Broadwalk Devon
House EX31 3YB
Southernhay
W
Exeter
EX1 1UA

Year ended 30 June 202 1
2021 2020
Unrestricted Restricted Endowment
funds funds funds Total funds Total funds
Note 6 E 6 6 E
Income and endowments
Donations
and legacies
4 10,800
Charitable
activities
5 320 320
Other trading
activities
6 164,880 164,880 54,133
Investment
income
7 10,283 10,283 2,631
Other income 8 2,092,239
Total income 175,483 175,483 2,159,803
Expenditure
Expenditure
on
charitable
activities
9,10 172,343 11,162 183,505 35,523
Total expenditure 172,343 11,162 183,505 35,523
Net gains/(losses) on
investments 13 46,286 46,286 (18,958)
Net income 3,140 35,124 38,264 2,105,322
Transfers
between
funds (6,274) 50 6,224
Net movement
in
funds (3,134) 50 41,348 38,264 2,105,322
Reconciliation
of
funds
Total funds brought forward 243,876 240 1,861,206 2,105,322
Total funds carried forward 240,742 290 1,902,554 2,143,586 2,105,322

30June 2021
2021 2020
Nots 6
Fixed assets
Tangible fixed assets 18 1,770,348 1,665,671
Investments 19 355,612 290,570
2,125,960 1,956,241
Current assets
Debtors 20 283 2,213
Cash at bank and in hand 110,330 149,975
110,613 152,188
Creditors: amounts falling due within one year 21 11,717 3,107
Net current assets 98,896 149,081
Total assets less current liabilities 2,224,856 2,105,322
Creditors: amounts falling due after more than one year 22 81,270
Net assets 2,143,586 2,105,322
Funds ofthe charity
Endowment
funds
1,902,554 1,861,206
Restricted funds 290 240
Unrestricted
funds
240,742 243,876
Total charity funds 23 2,143,586 2,105,322

Unrestricted Restricted Total Funds
Funds Funds 2021
f F E
Donations
Donations
Grants
Grants
Unrestricted Restricted Total Funds
Funds
f
Funds 2020
f
Donations
Donations 24 24
Grants
Grants 10,001 775 10,776
10,025 775 10,800
5. Charitable activities
Unrestricted Total Funds Unrestricted Total Funds
Funds
f
2021
E
Funds
E
2020
Annual Licenses 320 320
6. Other trading activities
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021
E
Funds
f
2020
f
Residents contributions 165,000 165,000 53,953 53,953
Allotment income Penrose (120) (120) 180 180
164,880 164,880 54,133 54,133
7. Investment income
Unrestricted Total Funds Unrestricted Total Funds
Funds 2021 Funds 2020
E E E
Bank interest receivable 14 14 22 22
Investment income 10,269 10,269 2,609 2,609
10,283 10,283 2,631 2,631

Unrestricted Restricted Endowment Total Funds
Funds
F
Funds
E
Funds
E
2021
f
Transfer from Barnstaple Municipal
Charities
Unrestdcted Restricted Endowment Total Funds
Funds Funds Funds 2020
E 6 6
Transfer from Barnstaple Municipal
Charities 210,769 240 1,881,230 2,092,239

Expenditu re
on charitable
a
ctivities by fund type
Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2021
F 6 f 8
Charitable activities 143,460 11,162 154,622
Support costs 28,883 28,883
172,343 11,162 183,505
Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2020
E 6 6 6
Charitable activities 26,809 775 3,746 31,330
Support costs 4,193 4,193
31,002 775 3,746 35,523

Activities
undertaken Grant funding Total funds Total fund
directly
6
of activities
6
Support costs
f
2021
E
2020
f
Charitable activities 153,691 931 28,883 183,505 35,523

Charitable
activities Total 2021 Total 2020
6 E
Staff costs 20,300 20,300 1,348
General office 168 168 30
Legal and professional fees 1,798 1,798 1,210
Independent
Examiner
fees 1,928 1,928 1,500
Investment
management
costs 389 389 105
Loan arrangement fee 4,300 4,300
28,883 28,883 4,193
12. Analysis ofgrants
2021
f
2020
F
Grants to individuals
Grants to individuals 931
Total grants 931
13. Net gains/(losses) Net gains/(losses) Net gains/(losses) on investments on investments on investments on investments
Endowment Total Funds Endowment Total Funds
Funds 2021 Funds 2020
6 E 6
Gains/(losses) on listed investments 46,286 46,286 (18,958) (18,958)
14. Net income
Net income is stated after charging/(crediting):
2021 2020
Depreciation oftangible fixed assets 18,547 5,025
15. Independent examination fees
2021 2020
6 E
Fees payable to the independent examiner for:
Independent examination of the financial statements 1,500 1,500
16. Staff costs
The total staff costs and employee benefits for the reporting period are analysed as follows:
2021 2020
F
Wages and salaries 30,802 10,946
30,802 10,946

During
the year no trustees
received
were reimbursed
to Trustees.
Tangible fixed assets
remuneration
in respect of bei
ng a trustee.
No expenses
Freehold Plant and
property machinery Total
E 6
Cost
At 1 July 2020 1,663,489 7,207 1,670,696
Additions 117,795 5,429 123,224
At 30June 2021 1,781,284 12,636 1,793,920
Depreciation
At 1 July 2020
Charge for the year
4,424
15,537
601
3,010
5,025
18,547
At 30June 2021 19,961 3,611 23,572
Carrying
amount
At 30June 2021 1,761,323 9,025 1,770,348
At 30June 2020 1,659,065 6,606 1,665,671

Investments
Listed
investments
6
Cost or valuation
At 1 July 2020 290,570
Additions 18,756
Fair value movements 46,286
At 30June 2021 355,612
Carrying
amount
At 30June 2021 355,612
At 30June 2020 290,570
All investments
shown above are held at valuation.
20. All investments
Debtors
shown above are held at valuation.
2021 2020
6
Prepayments and accrued income 148 2,213
Other debtors 135
283 2,213
21. Creditors: amounts falling due within one year
2021 2020
f
Trade creditors 1,187 1,607
Accruals and deferred income 1,500 1,500
Other loans 9,030
11,717 3,107
22. Creditors: amounts falling due after more than one year
2021 2020
9 6
Otherloans 81,270

Unrestricted funds
At At
1 Jul 2020
f
Income
F
Expenditure Transfers 30Jun 2021
E
f
General funds 115,017 175,483 (144,707) (131,690) 14,103
Maintenance funds 9,120 (9,120)
Almshouses Fixed Assets 107,588 (7,406) 123,224 223,406
Poor's Income Fund 2,151 (1,110) 2,192 3,233
NDDC Business Grants Covid-1 9 10,000 (10,000)
243,876 175,483 (172,343) (6,274) 240,742
At At
1 Jul 2019 income Expenditure Transfers 30Jun 2020
6 E
General funds 157,226 (29,724) (12,485) 115,017
Maintenance funds 9,120 9,120
Almshouses Fixed Assets 108,181 (1,278) 685 107,588
Poor's Income Fund 2,151 2,151
NDDC Business Grants
Covid-19 10,000 10,000
277,558 (31,002) (2,680) 243,876

At At
1 Jul 2020
8
Income
E
Expenditure
E
Transfers 30Jun 2021
f
8
Extraordinary repair fund 240 50 290
At At
1 Jul 2019
F
Income
f
Expenditure Transfers 30Jun 2020
8
8
Devon CC/NDD Covid-1 9 Fund 495 (495)
Western Power In this together
fund 280 (280)
Extraordinary repair fund 240 240
1,015 (775) 240

At Gains and At
1 Jul 2020
f
Income
f
Expenditure
f
Transfers
F
losses 30
f
Jun 2021
f
Property Fund 1,558,104 (11,162) 1,546,942
Investment fund 303,102 6,224 46,286 355,612
1,861,206 (11,162) 6,224 46,286 1,902,554
At Gains and At
1 Jul 2019 Income
f
Expenditure
f
Transfers
f
losses 30 Jun 2020
f
f
Property Fund 1,561,850 (3,746) 1,558,104
Investment fund 319,380 2,680 (18,958) 303,102
1,881,230 (3,746) 2,680 (18,958) 1,861,206

Analysis of net as se ts between f unds
Unrestdicted Restricted Endowment Total Funds
Funds
f
Funds
F
Funds
F
2021
f
Tangible fixed assets 223,406 1,546,942 1,770,348
Investments 355,612 355,612
Current assets 110,323 290 110,613
Creditors less than 1 year (11,717) (11,717)
Creditors greater than 1 year (81,270) (81,270)
Net assets 240,742 290 1,902,554 2,143,586
Unrestricted Restricted Endowment Total Funds
Funds Funds Funds 2020
F f f f
Tangible fixed assets 107,567 1,558,105 1,665,672
Investments 290,569 290,569
Current assets 139,416 240 12,532 152,188
Creditors less than 1 year (3,107) (3,107)
Creditors greater than 1 year
Net assets 243,876 240 1,861,206 2,105,322

Detailed Statement
Year ended 30June
ofFinan
2021
cial Activities
2021 2020
6
Income and endowments
Donations
and legacies
Donations 24
Grants 10,776
10,800
Charitable
activities
Annual
Licenses
320
Other trading activities
Residents
contributions
165,000 53,953
Allotment
income Penrose
(120) 180
164,880 54,133
Investment
income
Bank interest receivable 14 22
Investment
income
10,269 2,609
10,283 2,631
Other income
Transfer from Barnstaple Municipal Charities 2,092,239
Total income 175,483 2,159,803

Expenditure
on char
ita ble activities
Charitable
activities
Activities undertaken directly
Salaries - caretakers 10,502 9,598
Residents
committee
expenditure 1,279 1,083
Utilities 19,937 7,548
Cyclical repairs to Almshouses 90,192 5,479
Insurance 4,954 1,683
Extraordinary
repairs
to Almshouses 6,106 226
Office costs 1,887 547
Depreciation 18,547 5,025
Subscriptions 287 141
153,691 31,330
Grant funding
activities
Grants paid 931
Support costs
Salaries - charity manager 20,300 1,348
Loan arrangement
fee
4,300
Legal and professional fees 1,798 1,210
Office costs 168 30
Accountancy 1,928 1,500
Investment
management
costs 389 105
28,883 4,193
Expenditure
on charitable
activities 183,505 35,523