Epsom Parochial Charities Registered Charity No. 200571 Report and Financial Statements 31st December 2020
Epsom Parochial Charities Charttl•s Epscm Aknshouse Charity Epsom Advancemellt in L¢fe t81¥ Epsorn Rel4ef in Need Charity Trustees Mr J A Steward. MA, FCA IChainn) Mr S Jones Ivice Chaimwnl Cn{lIc N Dallen MrsCOSLor IAf P While Rev N Parish Mr J R(dl d[er¥ Mr G Stevens Prfncipal Place of Bush$$ 26 W(x)dite Hurst Suyrey KT18 7DT Clerk of the Trustees Mrs P A VanstorE-Walk Farm View Sui18 42 Canons Lane Burg H8ath Tadworth Surrey 20 6DP Independent Examlners Rlches & Company 34 Anyards R(d Cobham Surrey r11 2LA Bankn15 NatWe5t Bank 115 High Str88t Epsom Surrèy KT19 8DX Gonten¢s Pag Independent Examiner5. R8F#Nt StenI of Fan¢ AcvTbes Statem8nt ol ClwvJes in Equty &Jmmarised IncAxne and Ex4ditiJ Acc(yJnt Bal8nr2 Sheet Notes lo the Fina1 Sternents Ep%)rn AmslMyJse Charity . Ino)me Exp8ndtture 15 AJmshoLkse AoXnts 17 Epsom Adwdncement in Life Charibes 13 14 16 18 EF6(An Relief tn Need Chanty 19 . 20 Sc*edule of InvestmBrts
Epsom Parochial Charities - Registered Charity No. 200571 Report of the Trustees for the year ended 31st December 2020 Slructure* governance and managemwrt The powers of the Tnjslees are derived from the Tnjst De&J dat1 18Lh November 1988. This dee(J Consolidates charilies comprised in Schemes of the Charity Commi5sioneYs dated 31st December 1929,. 28th Jvty 1966- 24th June 1970. Epsom Par(Khial Charities is administered by a bjard of up to 10 unpaid trustees. The vicaT of St. Martin's. Epsom wlth St. Stephen's. Langley Vale. is appointed as an ex officio trustee. Other trustees are appointed for a term of five years by resolubon of the board. An annual payment is made to the ex officio Iruslee from the AffvanMenI in Lite- Jthn Brayne Charity. The foHowng FeTh)ns served as Trtjslees during the year. Mr J A Steward, MA FCA (Chairman) Mr S Jones {Vice Chairman) Councillor N Dallen MrsCDSLong Mr P Whbte Rev N Parish Mr J Roll Pickering Mr G Stevens The Irustees have referred to the Charity Commission's general guidance on wtAlc benefit and have regard to that guidance when reviewing the aims and oL¥ectives of the charity and in planning tts future activitses. The trustees have complled with the duty in seclion 17151 of the 2011 Charities Act to have due regard to guidance published by the Charity Commission. The trustees have complied wtth the Henry Smtth Charity wles in resped of the annuel allation of funds from that charty to Epsom P8r(thial Chartties. H¢)w our activltles dellver public benefit Our main activities arKI who we ty to help are explained below. Obl•ctivos and acdv6ti&s Epsom Parochi81 Almshouses and Rest Cottage AJTnshouses pyovide affcKdable acc%)mmodation for needy persons resident in The Ancient Parish of Epsom. The accommcxlation presently comprises 6 setf-¢x)nt8ined sttting rLwJms in Mary Dundas House, 4 two bedroom seff-corrt8ine(I flats in Rest Cottage and 4 seif-contained one bedroom flats in FairtMJme. All properties are constantly being improved to conforrn to the latest legislation in resp8Ct of health and safety. risk managerrert fire safety stsndards and to meet higher slandards of energy einCY. The Relief in Ne Charity Provides financial as5i5tsnce to p8rsons resident in the area of benefit who are in o)ndilions of need, hardship or distress and to enable improvements to the aco)mmodalion provided by the charity within ts Almshouses. The Advancement in Lite Charibes exist for the purpose of helping young persons resident In the area of benefit and under the age of 25 years are In ne1 of financial assi8tance in connection with their edtion.
Epsom Parochial Charfties- Registered Charity No. 200571 Report of the Trustees (continued) for the year ended 31 st December 2020 Achievements and wrfomiance 2020 Fairholme has continued to be Maintair to its hh stsndard of arxxjmmcthtion. Rest Cottage has continued to maintained to its high standard of accomrnodation. M8ry Dundas House ha5 had rthi kitchens instslled and has conlinued to be maintained to its high stsndard of accommodat¢on. Donatlons and gTanls totalling £9.195 have been made to persons in r*ed during the year, or to organisations [VIdIng for the heathcare and education generally of needy Epsom residents. Trustees have adopted new wli(#es in resp1 of Dats ProteCn. Risk Assessmert Risk Management, Safegu8rding and Heath and Safety. Risk management The trustees take note of al fCeSeeab1e risks for which they may be liable, and take Suable professional advice. Finan¢lal review and polldes The Charity remalns in a strong finan81 [M)Siti. The Charity5 finan(aal policies are to ensure that the grants made from Ihe Relief in Need and Advanment in Lrfe charibes do not exceed the nel income of each charity, so that each charity breaks even in broad terms. There is a rolling programme of repairs and mainlenance which is planned in advance arKI rried out within budgetary constraints as far as possible. The investments of the vthole charity are kept under review. Lasly. at each meeting of the Tnjstees. the Clerk to the Trustees reprffts the current financial p)sibon of the charity ond expected forthcoming expenditure. RoseNas policy It is the wlicy of the Chanty to maintain Ihe level of reserves neSary to ensure the financlal commitments of the Charrty ran be athieved on a regLtlar basis from the income produced by the investments and other sources. The Trustees will ensure as far as possible that the reseryes are maintsined to actmeve the objects of Ihe Charity. Inductlon and training of Twst New Trustees are given an 1ntrcKluc trj the obpthes and a1VIbeS of the Charity are taken through the goveming do{Ments. They are also given the opportunity to visil the accommodation provided by the Charity and to meet the residents. Any questi$ or qvwi8s Ihey may have are resporKled to.
Epsom Parochial Charities - Registered Charity No. 200571 Report of the Trustees (Continued) for the year ended 31st December 2020 Statement of Trust••s' responslbllllles The purpose of this ststement is to distirNJuish ts trustees. reS[sibIlitIeS for the acrA)unts from those of the independ8nt examiners as stated in their report. Charity law requires the trustees to wepare accounts that give a true and fair eW of the state of affairs of the charity and of its incom& and expenditure for the financial year. In doing so. the twslees are requwed to: select suitable accounting policies and appty them consistenty. m8ke judgemerkts and estimates Ihat are reasonable and prudeni prepare the a¢counls on a going concem basis unless it is inappropriate to ossume that the charity will be able to continue to meet its ot¥'ectives. The twstees are responsible for maintsining proper a)Unting records which disclose with reasonable accuracy at any time the firhan(xal position of the charity and to enable them to ensure that the accounts comply with the Chaftlies Act 1993. They are aL80 respon5iNe for safeguarding the assets of the charity and hence tskiryj reasonable steps for the prevention and detection of fraud ando r irregularities. J A Steward Chairman
Independent Examiners. Report to the trustees of Epsom Parochial Charities We report the accounts of Charities for the year ded 31st December 2020, lch are set wt on pages 5 to 20. Respectlve responsibilltle6 of trustsas and emmlnern The charity's trust*s are responsible the preparation of th8 ants. The tharivs tNste8S consider that an audit is not required for this year (under section 144121 of the Charities Act 2011 {th0 2011 Act)) and that an indepernlent examinal¥)n is needed. It is our reswnsibilty to= examine the accounts {under stiOn 145(1 Xa) ofthe 2011 Ad}.. to follow the procedures lai(J (lown tyi the General Directions given by the Charity ComM¢ssierS lunder sectv)n 145{5)b) of the 2011 Acll", and to Stale whether particular rattern have (me to our attentim. Basis of Ind&ndant examiner5, r•port Our examinatW Was carried in a(#))rdan with Ihe General Directions given by the Charity Commissioners. An examination indudes a review of the accounting records kept by the chaTity and a comparison of the acox>unts presented those records. It also includes consideration of any unusual items disckjsures in the accounts. and 5eektng explanations from yw as trustees ccerning any such matters. The procedures undertaken do not provide all the ettenCe that would be required in an aud( and consequenty we do not express an audlt oplnlon on the view given by the accounts. Indepondent examlners, statem In L))nneCOn with wr examinaticx), no matter has come to our attention: vthich gves us reasonable cause to Wieve that ill 8ny matsri81 reswx the requirements: to keep accounting re(xJrds n acLxwdance wrth secbon 130 of the 2011 A¢ and to wepare acwjnts which acccvd with the accounting reccwds and compty wth the acc(NJnting requirements of the 2011 A have not been met.. or (21 to which. in our wink)n. attenti( shwhj be dravm in order to enatAe a prop8r understanding of the aLwunts to be reached. Riches & Company Chartergd Accountants 34 Anyards Road Cobham SuTrey KTI 1 2LA
Epsom Parochial Charities Statement of financial actiwties for the year ended 31st December 2020 2020 TotAI funds 2019 Total fvnds Unresthlknl Endowmenl furKIs ftjnds Note Sncoming rosources Donations and gifts Activities in furtherance of the charity's objects: Almshouse income Actniities for genernung funds.. Investment income Gr8ang land rent 16,455 16,455 8.455 67.094 67.094 69,457 12.473 12,473 87 12.410 1.040 Total incoming resour 96.109 96,109 91.362 Resources eyndad Expenditure on charitsble activrties.. Upkeep of Almshouses Advancemenl in lrfe Rellef in need Governance costs Land at Fetcham 77.392 1.053 9,195 30,704 1.673 TT.392 1,053 9.195 30,704 1,673 85,548 10,263 34.184 3.781 Total res¢yJrc8s expended 120.017 120.017 133.776 Net outgoing resources {23.9)8) (23.908) 142,414} Gain on revaluation of investments 4.058 4,058 158,025 Net mov•mont In funds and totsl ¢ompr•honsiva income (23.908) {19.8501 115,611 Fund bolances brought foThvard 133.872 1,688.833 1.822,705 1,707,094 Fund balancgs rrIed foThArd 1CrfJ,964 1,692,891 1,802.855 1,822.705
Epsom Parochial Charities Statement of changes in equity for the year ended 31st December 2020 2020 Total fvjnds 2019 Total funds Unrestrthj Endovnnent fijnds funds Fund balanc at 1"January 2020 133.872 1.688.833 1.822,705 1.707.094 Net movement in funds and total ¢omprohensive income {23.8) 4,058 (19.850) 115,611 Fund balances at 316t December 2020 109,964 1.692.891 1,802,855 1.822,705 Detali s of the rights 8nd restrict*Jns relaling to each fund are set fjjt in note 2(g).
Epsom Parochial Charitles Summarised Income and Expenditure Account for the year ended 31st December 2020 2020 2019 Inc£ffie Expen(fthire Transfers SurplLEsI Surplusl (Deficil) (Defiatl Page Ajmshouse Branch acCCn 15 73.101 (11x1.420) {27.3191 (37,9791 Epsom Almshouse Charity 919 919 14 {26.400) 137.0601 Epsom Aclvanc*ment in Life Charities= Brayme and Culing 16 11.821) (186) 764 John Brayne 17 2.176 12,441) 1265) {1,5491 16 (451) 17851 Epsom Relief In Need Charity 18 Bank interest and dividends 18,356 (15.335) (80) 2,941 (4.5971 28 As per SOFA .109 120.017 I23.8) 142,4141
Epsom Parochial Charities Balance sheet as at 31 st December 2020 2020 2019 Fixed assets Tangible assets Investments 747.011 1.041.235 760,636 1.037.177 1.788246 1.797,813 Debtor5 Bank deposit ac(yJunts Bank ctJTrent account COIF Charities dewtrsit fund Cash in hand 1.707 3.291 30,191 4.OINJ 6G 3.412 3,289 28,274 4.000 60 39.249 39,035 Credltors: amounts falling due within ¢Me year 10 24,640 14,143 Net current a$sots 14.609 24,892 Net assets 1.802,855 1.822.705 Funds {page 5) Endowment fvnds Unrestricted funds 1.692,891 109.964 1.688,833 133.872 1.802.855 1,822,705 Appro ed by the Trusiees •J eward S Jones
Epsom Parochial Charities Notes fonning part of the financial ststements for the year ended 31 st December 2020 Chavlty Inforniatlon Epsom Par(thial Charities is a tharitatAe trust registered with the Charity Commission in England and Wales. The princapal Fdace of Ixjsiness is 26 Wdte HUTSL Epsom, Surrey KT18 7DT. Aecounting policies {a) Accountlng ¢¢VentIOn The finanaal statements have been prepared under the htstorical cost convention and in a¢cordance Vth FRS102 and with the Statement of ReLX)mmended Practice. Accounting and Reporting by Charibes {SORP FRS1021. Epsom Parochial Charities is a public benefft entsty. {b) In¢omlng rgsourc•8 The char5ty recognises almshouse ino¥Jme when rt falls due and inveslment income and grazing land nt when they are 1ved. No incomiThJ resources have either been deferred or have been induded in the SOFA net of expenditure. Incoming resources from end(yMnent fijnds are dasgfied as restricted fijnds. Icl Rest1¢0$ expended The accounting tKAicies for induding iterm within the relevant categories of resources expended are as follows: Athities in furtherance of th8 Charis otr4eras - indudes costs relating direcly to Epsom Ajmshouse Charity. and the Advancement in Lrfe and Relief in Need charities. Govemance costs- includes c05tS that do not relate direcuy to one speufic activty of the chaTity. The allocation of governance costs to each charity is shown in note 5. (d) Capitalisation of fixed assets Fixed assets are capitslised at cosL where it is expected th81 future economic benefit wll flow to the tharity for a peri(MJ of more than one year. Assets will be CAPitalised t•there they have a value of £5LKJ or mcye, 8nd impaim*nl remews be carried cAJt by trustee5 on a yearly bas. (el Freehold land is not depreciated. The cosl of other tangible fixed assets is writt8n off by equal annual instalments over their expecled LLseful lives as follows: Freehold buiklings Fumiture and equipment Ccynputer equipment 50 yeaFS 10 yeats 4 years
Epsorn Parochial Charities Notes fonning part of the financial statements (continued) for the year ended 31st December 2020 Accounting pollcles (continued) Fixed assel Investmfjnts Fixe(l asset investts are indLbded at market value at Ihe balance sheet d*e. Any gain or loss on revaluation is tsken to the SOFA. Igl Funds The charity's funds nrise of erKICMt funds, which rdate to the investments held by the tharity. arKI unre5tri¢ted funds. which re18te to 811 other acttV5tse5 of the charity. There are no designated funds and no restricb.ons fund usage. AJI rnovements on furKls during the year can be seen in ts SOFA. Ihl Maintenance provlslon A review of the planned maintenance and imwovemeni of the alrnshouses is carried out anty. The review covers expenditure for the nexi tsyelve months and Iwks foryRrd to wthat viill be required in the next five years. Cash flow sLitement Under the FRS102 Charibes SORP the Chafilies are not required to produce a Cash Flow Slatement as meet the definition ot a sm811 charrty. Donatlons and glfts 2020 2019 AFmshouse Brdnch Accotjnts Epsom Relief in Need Charity 6.007 10.448 3.750 4,705 Grant from Henry Smilh Charity 16.455 8,455 Investsnent incom• 2020 2019 Interest and dividends from investrftents: Epsom Amshouse Charrty Epsom Advanment in Lrfe Charrties Epsom Relief in Need Charity Santander and Nalwest 889 3.616 7,877 28 3,674 7.908 12,473 12.410 10
Epsom Parochial Charities Notes forniing part of the financial statements (continued) for the year ended 31 st December 2020 GovernanGe Gosts 2020 2019 Indendent examiner5. fee Administrative costs Clerk's remuneration 6.240 20.866 3,598 5.172 25,212 3,800 Total expenses 30.704 34.184 Administrative costs indude.. Design and implemerrtation ofvarious GDPR wlicies Provision of monthly reporting infomiation for Trusteas Investigab"on into apparent overcharging by utility supplier preparatic of accounting records and Ivaison with extemal acc(yJntants. Apportlonment of expens05 Epsom Almshouse Charity (75%) 23.028 25,638 Epsom AdVanceMt in Life Charibes (5%) 1.536 1.710 Epsom Relief in Nee(1 Charrty (20%) 6,140 6.836 30,704 34,184 Net outyolng resources 2020 2019 Nel outgoing resources is ststed after charging: Depreciation of tangible fixed assets Independent examine. fee 13,625 6.240 13.625 5.172 11
Epsom Parochial Charities Notes fomiing part of the financial statements (continued) for the year ended 31st December 2020 Tanglble fixed assets Freehold land FreetN)Id grazing Fumiture and and buildings land equipment At 1 st January 2020 Additions during the year 979.432 17,756 19.972 1.017.160 At 31st December 2020 979.432 17,756 19.972 1.017.160 Depreciation.. At 1 sl January 2020 Charge for the year 236,784 13,509 19.740 116 256,524 13,625 At 31st Decernber 2020 2.293 19.856 270.149 Nèt book value: At 31st Decembw 2020 729.139 17,756 116 747.011 At 31st December 2019 742.648 17.756 232 760,636 Land and buildings rek8tiTrJ to tsvo almshouses were donated. or were purchased and developed many years ago. The costs induded above have been inujrred since 1968. The third almshouse was purchase(l in 1991 and during 2008109 was converted from 6 bed sitiing rooms into 4 self containeil one bedroom flats. During the year ts three propèrtles were valued for insurance purposes at £2.704.029. The grazing land was bequeathed to the Charities in 1693. The tsijslees consider thal the value of thls land is not less than the CzpitISed exdr(UTe. Flx•d assal invostments 2020 2019 Market value at 1st January 2020 Investments sdd Gain orl sale G8inl{loss) cffi revaluation 1.037.177 879,152 4,058 158.025 MaTket value at 31st Dec&mr 2020 1.041.235 1,037,177 HistorÉcal cost of investmerts at 31st Der£mteT 2020 3.300 A schedule of investments showing the holding attributatAe to eath Charity appears on pages 19 8rKI 20. 12
Epsom Parochial Charities Notes forniing part of the financial statements (continued) for the year ended 31st December 2020 Debtors 3)20 2019 maintenan contributions Prepayments Other debtors 10 1.697 121 3.116 175 1.707 3,412 10 Creditors 2020 2019 AcGYu8ls Deferr in(x*ne 16.640 8.000 14,143 24.640 14,143 11 Capltal commltmonts 2020 2019 Caiytal expenditure th8t hag bew {ntraced for but has not been provided for in the finan(ial swements Capital experKlibJre that has been aulh¢yised by the Tnjstees but has not yet been ¢(tracted for 12 Grantwmaking actlvlllos Details of grants rnade during Ihe year can be fnd wthin the ReFKWt ofthe Trustees. 13 Trustees, paym¢nts No trustees wEre pakj enN)lumwls rx rMj15ed expenses by the charity during the year undw review. 14 Going concem There are material unrtaIntleS atMyJI the charl8 abilty to c(mtinue. 15 Related party tranSaon$ There were no tr8nsèctk)ns with related parties in the rewiing pericmj. 13
Epsom Parochial Charities Income and expenditure account for the year ended 31st December 2020 Epsom Almshouse Charity 2020 2019 Income Interest on investments N.A.LC.l. Fund Samuel Cane Langley BrackenbLEry George W. Storey Margaret Knipe Grft of Jarman and Sarah Hope Emma Btjtcher Elizabeth Butther Anne Shears Butcher Nellie James Mary Dund8s Almshouse Charity Parochial Amshouse Charity Sale of larHJ Stanley Longhurst 29 18 18 18 18 39 451 39 451 77 91 105 91 105 O¢hor In¢om9 Transfer from Rdief in Need Charity 30 30 919 919 Add Almshouse branch accounts Defictt of income over exper¥Jiture Ipage 15) Acc(MJnt 1- Fairholme 2- Mary Dundas House 3- Rest Cottage (7.282} 115.0071 {S.030} (15.282) 116.S56) 16,131) (27.319) (37,979) Defictt of Income over e¥pendhu (26,4(M)) 137.060) 14
Epsom Parochial Charities Income and expenditure account for the year ended 31st December 2020 Almshouse Branch Accounts Acc(xJnt 1 Ac£oJnt 2 {Mary Dundas House) 2020 2019 A[x(nt 3 Totsl (Fairholrne) 2020 2019 (Rest Coltsgel 2020 2019 2020 2019 Income Maintenance contributions Donations and Grfis 20.335 18.874 22.122 25.4 24,637 25.133 67.094 69.457 779 4.376 3.750 6.007 3,750 21,114 18,874 26.498 29.21X¢ 25.489 25.133 73.101 73,207 Less expondlture Property Management Repairs, decoratiolls and maintenance 2.652 Insurance premiumsl,033 Gas 3,084 Electricity 1.825 Window deaning 600 Water rates 1,367 Council tsx Professional fees The Almshouse AssocAation Goveman cx)sts Grfts to reents Depreciation: Freeh¢Yd property 6.080 Fumiture and equipmenl 3.780 4,172 6.11)0 4.171 4,750 4.172 14.630 12,515 8.444 15, 18.642 3.043 1.051 T14 787 774 3.397 5,462 4,525 3.613 4.373 3.832 520 221 3,445 21.545 30.531 787 2,581 2,625 4.686 11,Ol 12,714 3,469 9,270 9.446 600 1,720 1,680 349 1,735 1.308 320 812 147 320 147 108 210 196 7.676 2CK) 8.546 150 7.676 8.546 3¢X) 7.676 350 8.546 23.028 25.638 350 750 800 6.080 2,7(K) 2.700 4.729 4.729 13.509 13.509 39 39 39 39 116 116 28.396 34.156 41.505 45.766 30.519 31,264 100.420 111.186 Deflclt of Income over expenditure {7,282) 115,2821 {15.(K17) (16,566) {5.030} (6,131) {27.319) (37,979} 15
Epsom Parochial Charities Income and expenditure account for the year ended 31st December 2020 Epsom Advancement in Lrfe Charities 2020 2019 Educational Charity of John Brayn• and Ellzabeth Culling Interest on Snvestsnent- C.O.l.Fund Elizabeth Culling John Brayne 37 1.112 1.135 1.173 1.149 White and Elmslle Interest on investment- C.O.l. Fund C.O.l.F. Charitios deposit account 395 25 412 420 John Brayno Charlty Net inoJmel(defiotl Ipage 17) {265) 11.549) Other income Transfer from Relief in Need Charity 1.370 (70) L•$s: Expenditure Donations for adWanrnent in life.. Via Citizens Advice Bureau 1.053 Totsl donalM)ns 1.053 Govemance costs 855 {1.821) {855) EXCeIDefiCIt) of Income over pendItUre (451) (785} 16
Epsom Parochlal Charities Income and expenditure account for the year ended 31 st December 2020 Epsom Advancement in Lrfe Charities 2020 2019 John Brayne Charity Income Interesl on irweslment- C.O.l.Fund Fetcham lan(J rent 2.089 87 2,047 1.040 2.176 3.087 Less: Expendftuve Land at Fetcham- Insurance Ground maintenance Property management 118 324 2.827 630 Governance LThts 855 2.441 4.636 {265) {1,549) location of income Vicar of Epsom- 215 EX$51(DofIe1t) of income ov8r axpendlture transferrnd to page 16 12651 (1,5491 17
Epsom Parochial Charities Income and expenditure account for the year ended 31st December 2020 Epsom Relief In Need Charity 2020 2019 Income Interest on investments- C.O.I. FLmd Elizabeth Evetyn Workhouse Field Mary Walington Jane Rowe Elizabeth Chilccrte Church Haw Slr James Aexarwj Elmslie's Eleemosynary Charity Elizabeth Culling Relief In Need CharÉty John caedin8 Roll Relief in Need Charity 194 198 23 202 24 45 504 47 398 514 67 161 158 1.711 1.6 Interest on investrnent- NAAC.l. Fund Mary Oundas Relief In Need Charity Interest on deposit- Workhouse Field Grant from Henry Smtth Charity 6.196 6.196 10,448 4,705 18.356 12,582 Less: Expendiknre Dlrect don8tk)ns to CStlzens A(Ivlce Bureau Payments made directy to contradors 8,337 Total grants Govemance costs 9,195 6.140 10.263 6.836 15,335 17,099 3.021 14.517) Transfer - Almshouse Charity - Advancement in Lite Charib&8 50 (80) {801 Exc•S[DefiCit) of incomo ovor •xPdItrO 2.941 {4,5971 18
Epsom Parochial Charities Schedule of investments at 31st December 2020 Shareholding C.O.I.F. NAAC.I.F. Cha Ep50m Almshouse Charity Samuel Cane Langley Brackenbury George W. Slorey Margaret Knlpe Gift of Jarman and Sarah Hope Elrzabeth Butcher Ann Shears Butcher Emma Butcher Nellie James Mary Dundas Land Sale Stsnley Lghur$I )1 166 501 176 12,879 2.203 1.127 2.593 3,(N)O Mary Dundas Ajmshouse Charity Parothial AIms1se Charity 1.310 Extraordinary Repair Fund - Accumulation shares 1.148 4,841 Epsom Advancemenl In Llfv Charltlès John Brayne Charity Educational Charity of John Brayr and Elllabeth CLtlling 4.297 John Brayne 73 1.920 777 Elizabeth Culling John Brayne White and Elmslie Epsom Reli In Need Charlty 381 389 Elizat*th Evelyn Workhouse Field Mary Watting Jane Rowe Eltzabeth Chilcote Church Haw Sir James Aexander Elmslie Elrzabeth Culling John CaslSedine Roll 87 89 992 Elmslie's Eleemosynary Charity 783 Elizabeth Culling Relief sn Need Charsty 129 John C8sUedine Roll Relief in Need Charity 311 Mary DLtndas Relief in Need Charity 1TI.018 11.514 207.237 Income shares AccumulatlL shares 10,366 202.396 1.148 4.841 11.514 207.237 19
Epsom Parochial Charities Schedule of investments (continued) at 31st December 2020 All the above stocks and shares are invested in the Chanties Official Investment Fund IC.O.I.F.) or National Association of Almshouses ComnM)n Investment Fund {N.kAC.I.F.I. In addition the Charibe5 hdd 100 ordinary shares in Banco Santander whith VoEre received free of tharge. Note: Extraordlnary ropalr fvnd During 2012, 427 C.O.l.F. Accurnulatiox) Shares were sokj in order to pay IJaI fees, and during 2015, a further 433 shares were sold for the same purpose. During 2016. 259 shares were sold.. during 2017, 273 shares were sdd" and during 2019. a further 212 shares were sdd in order to meet various costs. The total of 1,148 C.O.l.F. Awjmulation Shares remaining represents part of the cumulative investment of £360 per annum from the Epsom NJrnshse Charity bettn 1971 and 1992, and £120 per annum betsveen 1993 and 1996. The 4.841 N.AAC.I.F. AccaJmulatkJn Shares cX)mK*e the annual Investrnent of £847 between 1977 and 1991 in the Epsom Relief in Need Charity. This is to reimburse the encashment of shares held by Ihe Mary Dunijas Charity which realised £18.417 in 1976. tr) finan buiklry expenditure at 58 Upper High Street. This propety was subsequendy srAd in 1990. The market value of the above shares Wd5' 2019 1,148 4,841 C.O.l.F. Accumulation shares NAAC.I.F. A¢¢umulation shares 237.176 447,869 216.033 462,590 685,045 678,623