Epsom Parochial Charities Registered Charity No. 200571 Report and Financial Statements 31st December 2021 Epsom Parochial Charities Charities Epsom ￿mshOuse Charity Eps(xn Advancgrnent in Life char￿e5 EpsLxn Rdief in Need Charlty Mr J A Steward. MA. FCA ICh8im)anl Mr S Jone5 (Vice Ch8iTmanl CounaSlor N Dallen MrsCDSLong IAr P Wlvte Rev N Patsh MrJ Roll ￿"L￿ring Mr G Slever Prlnclpal Plac• of Bu•in• 26 wr￿￿COte Hurst Epsom Surrey la18 7DT Cl•rk of the Trustee MTS P A vanstone-w￿ker Fami View Suite 42 Canons La Burgh Heath Tathyr Surrey Kf20 6DP Independent examlnévs Riches & Ccmp8ny 34 AnyaTds Road Cc4)ham Surrey KT11 2LA Bankers NatW8sl Bank 115 High Street Epsom Surrey KT19 8DX Contents Pa98 Independent Exanyners. ReF¥xi statement of Finan¢sJ ArAMb8s StateTnent of Changes in Equity Balance Sheet Note5 to the Finarripj Statements Epsom AjMs￿yj5e Charity . IrK£*ne and Exwditure kn￿rrt Almshou￿ Bwch Anx)unts Epsom Advancernent in Lite Chanlies . Income aTrJ Eynditure ACc(￿l Epscffi Relief in Need Charrty . Irwm8 8fKI Expendtture Alr￿n1 Sthedu5e of Investr 13 14 15 17 16 18 19 20 Epsom Parochial Charities- Reglstered Charity No. 200571 Report of the Trustees for the year ended 31 st December 2021 Structur0• governance and management The powers of the TTUStees are derNed from the Tnjst Deed dated 18th November 1988. This deed consolidates charities comprised in Schemes ofthe CharityComm¢ssI￿ers dated 31st D8cember 1929: 28th July 1966,. and 24th June 1970. Epsom Parcxhial Charilies is adminisiered by a Lx)ard of vp to 10 unpaid trustees. The wcar of St. Martin's, Epsom with St. Stephen's, Langley Vale, 15 appointed as an ex officio trustee. Other trustees are appointed for a term of five years by ￿SolUtion of the iK)ard. An annual pa￿nent Is made to the ex officio trustee from the A(fvancement in Life- Jthn Brayne Charfty. The fdlowng Se￿8￿ as Trustees during the year. Mr J A Steward, W FCA (chaIm￿n) Mr S Jones (Vice Chairman) Councillor N Dallen MrsCDSLong Mr P Vlhite Rev N Parish Mr J Roll Pid(ering Mr G Stevens The trustees have referred to the Chartty Commission's general guidance ￿ public benefft and have regard to thal guidance when reviewing the aims and objethves of the tharity an¢J in planning it5 future activilies. The trustees have Lxjmplied th the dity in seCtiC￿ 17(5) of th8 2011 Charibes Ad to have due regard to guitlance published by the Charity Commiswon. The trustees have complied wrth Ihe Henry Smith Charfty rules in resperA of the annual allocation of funds from that charity to Epsom Parochial Charibe5. How ¢)ur a¢tlvttl•s delivar public benefft Our main 8dv6ties and wbo we ty lo help are explain￿1 bek)w. ObJ8Ctlves and actMtI86 Epsom Parochial Amshwses and Rest Cottage AJM$￿VSes provide aff￿able accomTTh)dation for needy person5 resident in The Aweni Parish of Epsom. The accommLKlation presentty comprises 6 self-contained bed sitting rooms in Mary Dund8s House, 4 two bedroom seW-contained flats In Rest Cottage and 4 seW-DJntained one t￿lOoM flats in Fairholme. I proixiies are conslantty being imwowj to rxth to the latest legislati(m in respect of health and safety, risk management. fire s• standards and to meet higher stsndards of eneryy effiryency. The Relief in Need Charity t￿￿￿eS fin8n(aal assist￿ to persor6 resident in the area of benefrt who are in cond5tions of need. hardship or distre8S. The Advancement in Lrfe Ch8xits8s exist for the purpose of helping ycyjng persons resident the area of benefil and undei the age of 2S year5 who are in need of finanual assistan￿ in connection wtth their education. Epsom Parochlal Charities - Registered Charity No. 200571 Report of the Trustees (continued) for the year ended 31 st December 2021 Achievements and perfornwnce 2021 Fairholme has continued lo be maintsined to ils high standard of ac¢crn¢xlati(x). Rest Cottage has continued to be m8intsined to its high standard of acc￿￿M¢￿yati0n. Mary Dundas House has had Iw) new kitL*ens Instal￿ and has ojntnu￿I to be mainlained to its high standard of 8￿MModation. Donations and grants totalling £8,529 have been made to per%￿5 in need during the year. or to organisations prowding for the heathcare arKI education generally of needy Epsom reydents. Trustees have adotywj new pdicies in respe&ofDats Protect￿. RkskAsseSw￿( Flsk Management, Safeguarding and Health and Safety. Rlsk managom?nt The trustee5 take ncrte of all foreseeable risks for they may be liable. take suitable profession81 advice. Flnanclal revlew and poll¢l8s The Charity remains in a strong financial tN)sibon. The ChariiVs finanL?al pol￿)eS are to ensure that the grants made from the Relief in Need and Advancement in Life tharities do not exceed the nel income of each Chaiity. so that each charity breaks even in broad tsrn￿. There is a rolling programme of repairs and maintenance whith is ￿anned in aoWbce and carri&l cmjt within budgetary constrainls as far as ssible. The investments of the whole charity are kept under remew. La5ty. at each meeting of the Twstees. the Clerk to the Trustee5 repo%ts the current ftnanaal pos[lic￿E of the tharity and expected forthcoming eynditure. R•s•rves policy It is the policy of the char￿ to malntsin th8 thl of reserves to err6ure the finandal commitments of the Charity can be achieved on a regular basis from the income produced by the investments and other sc￿rces. The Trustees will en￿re as far as possible that the reserves are maintained lo athieve the objects of the Charity. Inducllon and training of T￿￿tee$ New Twstees are given an intrc*Juction to the otyeG*ve5 and 8divlbes of the Charity and are taken through the goveming documents. They are also given the opportunty to visit the accommodatbon provided by the Charity and to meet the reswjents. Ary questiorts c* querles they may have are responded to. Epsom Parochial Charities - Registered Charity No. 200571 Report of the Trustees (continued) for the year ended 31 st December 2021 statement of Tr4￿. responsibilltles The purpose of this stslement is to distinguish Ihe tnjstees. reskyJ)sit41ities fr*the accwnts from those of the independent exarnine￿ as stated in their reF•Jt Charity law requires Ihe trustees to Prepare a(xwnts that give a true and fa￿ vthv of the state of affairs of the charity and of its income and expeThJtiure for the finan(ial year. In doing so, the trustees are required to.. select suitable acccAJnting pdicies and arvty them ¢￿sIstenty' make judgements and estimatss that 8re reasonable and prudert prepare the a(X(￿nIS on a going Ly)ncem basis unless it 15 inaprwate to assume that the charity will be ab￿ to continue to meet its Objecti￿8. The trustees are resrKJnsiNe for m8intsining protwaccounting records whith disclose Trmth reasonable accuracy at any time the financjal posits.on ofthe charity and to ena￿e them to ensure that the accounts comply with the Charthes Act 1993. They are aL￿ res￿￿s1￿￿ for safeguaT(ling Ihe assets ofthe charity and hence for taking reasonable steps for the preventi(￿ and d8te(ai)n of fraud and othor iffegularities. J A Steward Chairman Independent Examiners. Report to the trustees of Epsom Parochlal Charities We report on the account5 of the Chaiibes for the year ended 31st Decemt*r 2021. are sel out on pages 5 to 20. Respectfve responslbllltles of truslees and examlnw8 The Chari￿$ twstees are responsibte fc￿ the FVIar8t￿ of the accounts. The thar1￿$ trustees consider that an audit is not required for thss year (under section 144121 of the Chartties Act 2011 (the 2011 Act)) and that an irKlependent examinati￿ is need&J. 11 is our responsibilty to: examine the accounts (under sectlon 145(11(a) of the 2011 AGt)" to follow the procedures laid down in the General t￿recilL￿￿ gi￿ ty the Charity Commissioners Ivnder section 14515)b) of the 2011 Act)". aTh to state whether parti(xJlar matters have c4Jme to our attention. Basis of Independonl ex￿In￿S. report OUT examination was carried wi in aC£Ordan￿ *ith the General Dir8(*iorts gNen by the Chaiity Commissioners. An examination indudes a review of the accounb.ng records kept by the charity and 8 comparison oflhe accounts ￿￿eSent￿ wtth tlytse records. M also indudes ￿nsider8t1￿ ofany unusual items or disclosures in the accounts, and seeking eX￿anatIo￿8 from you as trustees con¢eming any such matters. The w(￿d￿re$ undertaken do not all the evidence that would be required in an audit. and conseouentiy we do not exwess an audit cpinion on the wew given by the accounts. Indopgndent •xamin•rs' statem In connection th our examin8ts(m, no matter has ￿me to wr attention: ch gives us reascmble cause to believe that in 8ny rnaterial respect the requirements: to keep acC￿ting re(>)rds in arxxjrdano 7Mih section 130 ofthe 2011 Ac(. and to prepare acclwnts vthich acxxxd *ith ts ac￿￿nI￿g r￿rdS and compty wlth the accounting requirements of the 2011 ACL hav8 not been meL or (2) to which, in tyjr opin￿, attention slKwkl be tlra¥*n in ￿￿er to enaNe a Fffotw understaThling ofthe accwnts to be reached. Rlches & Company Chartered Accountants 2r o CÉ-. &&1 l• L 34 Anyards Road Ccl)h8m Suffey lff112LA Epsom Parochial Charities Statement of financial activities for the year ended 31 st December 2021 Unrestrithd 2021 Totsl funds 2020 Totsl funds funds furKIs tncomlng resources Donations and gifts Aciivities in fUrtherall￿ of the charity's objects: Almshouse income Activities generating fvnds: Investment income GrazÈng Eand rent 24,455 24.455 16.455 72,171 72,171 67,094 12.161 12.161 12,473 87 Total incoming resources 108.787 108.787 96.109 Rgsourcos *xpond Expenditure on Charitable actiwties: Upkeep of Ajmshouses AdVanc￿lent in lrfe Relief in nee(J Independent Examiners. Fee Govem8nce w5ts Vicar of Epsom Land at Fettham 77.679 1.rxjo 8,529 4.680 25.517 596 TT.679 77,392 1,053 9.195 8.529 4.680 25,577 30,704 1,673 Total resources expernled 118.ChS1 118.L￿1 120.017 Net oulgoingnsour (9.274) {9,274) 123.9081 Gain on revaluauon of investmellts 141.972 141,972 4.058 Net movement ITr funds and total comprehenslve Inclyne 19.274) 141.972 132.&a8 (19,850) Fund balances brought fcrfward 109,964 1.692.891 1.802,855 1.822.705 Fund balances Carrled forward 100.6 1.834.863 1.935,553 1,802,855 Epsom Parochial Charities Statement of Changes in equity for the year ended 31 st December 2021 Unrestricied Unrestiictsd End(r•vment funds funds 2021 Total fijnds 2020 Tolal fijnds Fund balan¢ at 1rtJanuary 2021 109. 1,692.891 1.802,855 1,822,705 N•t movement in funds and t¢)tal ¢omprnhensive in¢om• (9,274) 141.972 132.698 119,8501 Fund balances at 31st December 2021 1rKJ.6 1,834.863 1.935.553 1.802,855 Details of the rights and reslridions relating lo eath fund are set ¢JJt in note 2(g). Epsom Parochial Charities Summarised Income and Expenditure Account for the year ended 31 st December 2021 2021 2020 Income Ejpwdl￿Te Transfw5 surplu￿ Surplusl IDefjcf() IDefi(xtl Page mshouse BrarKh accwnts 15 72.171 1%.863) (24,692) {27,3191 Epsom Almshouse Charity 838 919 14 123.824) 126.400) Epsom Advancement in Lrfe Charities: Brayne and Culling 16 1,607 (1.639> 18 (186) John Brayi)e 17 2.130 (1235) 895 {2651 16 913 1451) Epsom Relief in Need Charity 18 Bank interest and dividernls 32,041 113.644) 180> 18.317 2.941 Independent Examiners. Fee 11 14.680) {4.680} As per SOFA 108,787 {118.061) 19.2741 {23,9081 Epsom Parochial Charitles Balance sheet as at 31 st December 2021 2021 2020 Flxed assets Tangible assets Investments 733.386 1.183.207 747.011 1.041,235 1,916,593 1.788,246 Debtors Bank deposlt accounts Bank ujrrent account COIF Charities deposit fund Cash in hand 2.827 3,291 28.269 4.000 1,707 3.291 30.191 4.000 38,447 39,249 Crodltors: amounts falling (kn with one year 10 19,487 24,640 Net current assets 18,960 14,609 Net assets 1,935,553 1,802,855 Funds Ipage 51 Unrestiicted endovAnent fuThJs Unrethcted funds 1,834.863 Ill),6￿￿ 1,692.891 109,964 1.935.633 1,802.855 Apwoved by the Trustees on ..... . Stéward S Jones Epsom Parochial Charities Notes forming part of the financial statements for the year ended 31 st December 2021 Charity informalion Epsom Parochial Chaiibes B o charitable trust registeTed with the Charity Commlsslon England and Wales. The pri￿1paI pl￿ of tNJsiness is 26 W{y￿1c1)tO Hurs( Epsom. Surrey KT18 7DT. Accounting poli¢ios lal Accounting conventlon The flnancial statements have LEen prep8red under the histrxicAI cosl convention and in arLordan￿ with FRS102 and wÈlh the Statement of Recommended Pract[￿. Accounting and RepThting by Charities (SORP FRS1021. Epsom Parochial CharÉties is a wtrAic benefft entity. Ib} Incomlng resour¢es The tharity recognise5 almshLMJse w)cx)me ¥then itfalls due and investrnent inLX)me 8nd grazing land rent when they are received. No incoming resour￿S have either been deferred or have been induded in the SOFA net of expe￿￿￿Ure. Incoming resources from endowment fvrKls are dassified as restricaed funds. {cl Re•ources expfjndgd The aC>)￿n{l￿g pcAKxes for indudtr¥J items wilhin the relevant L￿gOr￿ of reswrces expended are as follows: Actiwties irb furtherance of the charity's otyects - indudes costs relating directly to Epsom Almshouse Charity. arKI the Advancement in Ltfe and Relief in Need charities. Governan￿ ￿st$- indudes costs th* do not relate diredy to one specffic activity of the tharity. The 811c￿tion of govemance ￿&Sts to eath charity is shown in note 5. Idi Capitalisation of fixed assets Fixed assets a￿ G8pit81ised at cosL wthere it i8 expected that fuiure economic benefft will flow to the charity for a period of m￿e than one year. Assets wll not be capitalised where they have a value of £1000 or less. and impaimierrt reviews will be wried out by trustees ￿ a yearly basis. {e) Freehold lan(J is not depreuated. The LX)St of cther tangiue fixed assets is WTitten off by w4ual annu￿ instalments over thew eywted useful Ir¥es as fol￿W& Freehold buildings Fumriure and equipment Computer equipment . 50 years 10 year5 4 yEars Epsom Parochial Charities Notes forniing part of the financial statements (continued) for the year ended 31 st December 2021 Accountlng polld•s (continued) In Fixed asset Invtstmwts Fixed asset investments are IndtMJed 81 market Trrd￿e at the balano sheet date. Any gain tx loss on revaluatic￿ is ta(en to the SOF Igl Funds The charivs funds C￿￿1$e Ofend0￿1fijTrjS, vthith relate to the investments held by the charlty, and unrestri(led funds. whith relate to 811 other activf(ies of the charity. There are no designat￿ funds and no reStri￿￿S on fund usage. AU movements on fvnds during the year ozn be seen in the SOFA {hl Maintenance provision A review of Ihe planned maintwance and improvement of the ahnshwses is carried OLrt annually. The rewew (xjvers expendkture for the next tsyefve months and looks fonward to vthat wll be required kn the next fve years. (i) Ish Ilow statement Under the FRS102 Chaiitses SORP the Charibes are not rw4uired to F￿Uce a Cash Aow Statement as they meet the definition of a small cknrity. Donations and gifts 2021 2020 mshcKtse Brdnch Accounts Epsom Relief in Need Chaiity 4,703 19.752 6.(#J7 10,448 Grantfrom Henry Smith Charity 24,455 16.455 2020 Irrter8St and diwdends frrjn Investm￿ts. Epsom Ajrnshouse Charity Epsom Advancement in Lrfe Charibe5 EpscNn Relief in Need Charity Santsnder and N8tWest 3,737 7.586 3.674 12,161 12.473 10 Ep50m Parochlal Charities Notes forniing part of the financial statements (continued) for the year ended 31st December 2021 Govornance Gosts 2020 Imlependent exaffliners. fee Administrative costs Clerk's remunerati 6,240 20,866 3.598 22,003 1574 Totsl expertses 25,577 30,704 Administr*Ne costs indude: Design and implementation of various GDPR pcdicies Provision of monthty ￿[K)rtIng information for Trustees Investigation into apparent overcharging by utilsty supplier Preparation of acg)untrig recx)rds and liaison wrth extemal accountants. Apportbonment of exponses Epsom Amshouse Charlty (75%} 19.184 23,028 Epsom AdVan￿￿￿t in Ufe Charibes (5%} 1.278 1.536 EF)som Relief in Nged Charity (20%) 5,115 6.140 25.577 30.704 Not outgolng r9%￿r￿S 2020 Nel outg(Mng resources is stated after tharging: Depreciation of tangitAe f￿ed assets Independent examiners. fee 13,625 13.625 6,240 11 Epsom Parochial Charities Notes forming part of the financial statements (continued) for the year ended 31 st December 2021 Tanglble fixed assets Freehold land Freehold grozir¥J Furniture and and buildings laT equipment Tot31 At 1st January 2021 Addilons dLbring the year 979.432 17,756 19.972 1,017.160 At 31st De￿mber 2021 979.432 17.756 19.972 1.017.160 Deprecia)￿. Al 1 st January 2021 Charge for the year 2￿.293 13,509 19.856 116 270,149 13,625 At 31sl December 2021 263.802 19.972 283,774 Net bwk vajue: Al 31st December 2021 715,630 17,756 733.386 Al 31st December 2020 729.139 17.756 116 747.011 Land and buildings relatin9 to two almshouses were ￿￿e5 bythe charityduring the yearunder revtew. 14 Golng ￿ncern There are no material uncertainties abc￿ the thty's abilty to o)ntinue. 15 Related party tronsactions There were no transacllons t*kn related parties in the repJrtirwJ WILMJ. 13 Epsom Parochial Charities Income and expenditure account for the year ended 31 st December 2021 Epsom Almshouse Charlty Incorn• Interesl on investments N.A.A.C.l. Fund Samuel Cane Langley Brackenbury George W. Storey Margaret Knipe Gift of Jarman and Sarah Hope Emma Butcher Elizabelh Butcher Anne Shears Butcher Nellie James Mary Dundas Almshouse Charity Parothial Almshouse Charity Sale of land stanlèy Longhurst 17 18 17 18 37 425 73 39 451 91 105 889 Other Income Transferfrom Relief in Nee(1 CharFty 30 919 Add Almshouse branch accounts Deficit of ￿n￿)me over expeThJlture Ipage 151 Account 1- FaIrt￿Me 2- Mary Dundas House 3- Rest Cottage 110,377) (4.6811 {4.9311 17.282) 115,007) {5.030) {19,989) 127,3191 Deficit of in¢om• ov•r expenditure 119.121) 126.400) 14 Epsom Parochial Charities In¢ome and expenditure account for the year ended 31 st December 2021 Almshouse Branch Accounts ACc￿jnI 1 AcoJJnt 2 (Mary Dundas H¢xJse) 2021 Accwnt 3 Total (Fairhdme) 2021 2020 (Rest Cottage) 2021 2020 2021 2020 Income Maintenance contribulions Donations and Grfts 20.352 20,335 27.182 22.122 24.637 24,637 72.171 67,094 4.376 2,351 4,703 6,(M)7 20.352 21,114 29.537 26,498 26.988 25,489 76,874 73.101 Les$ expendlturn Property Management 3,805 Repairs, decorations and maintenance 5,747 InSUrdn￿ premiumsl.037 Gas 2.951 Eleckncty 2,546 Window deaning 550 Water ral&8 1.368 Counul lax The Almshouse Association Govemance costs Gifts to residents Depreciation: Freehdd property 6,080 6.080 2,7(KJ Fumiture and equipment 3.780 4.629 6.1(M) 3,804 4.750 12,238 14.630 2,652 1,033 6.947 15,850 778 774 6.502 3.397 3.613 8.976 778 3.043 21.670 21,545 774 2,593 2,581 4.525 12,021 11.006 3.832 10,395 9,270 520 1.650 1,720 221 1,737 1.735 835 320 1.825 3,497 1.367 147 147 320 61 61 215 210 6.395 150 7,676 7.676 6,395 7.676 19,184 23,028 350 700 750 2￿1 2.700 4,729 4.729 13.509 13.509 39 39 116 116 30,729 28.396 34,215 41.505 31,919 30.519 96.863 100,420 D•ficit of in¢om8 over expendfture {10.377) {7282) (4.681) (15,007) (4.9311 (5,030) 119,9891 (27.319) 15 Epsom Parochial Charities Income and expenditure account for the year ended 31 st December 2021 Epsom Advancement in Life Charities 2021 2020 Educatlon81 Charfty of John Brayn• and Ellzab•th Culllng Interest on investrnent- C.O.l.Fund El￿abeth Culling John Brayne 1.157 1,135 1.196 1.173 White and Elmslie Interest on investrnent- C.O.l. Fund C.O.l.F. Charities deF*Xit acwunt 411 403 411 412 John Brayne Charity Net incomelldeficit) (page ln {265) Other income Transfer from Rellef in Need Charity 1.370 Donations for advancemeni in life: Iria Citizens Advi￿ Bureau Totsl donati(Jns Governance costs 768 1,639 (1,8211 Exc8s51(D•ficftl of Incom• overexpwdiiure 913 1451) 16 Epsom Parochial Charities Income and expenditure account for the year ended 31st December 2021 Epsom Advancement in Life Charlties 2021 2020 John Brayno Charlty Income Interest on investment- C.O.l.Fund Fetcham laNJ rent 2.130 2.089 2.130 2,176 Less: Expendltur• L8nd at Fetcham- Insurance Ground maintenan Property managomont 118 Govemance costs 639 2.441 1.491 {265) location of income Vicar of Epsom- 215 (5%) Ex¢06sIIDefi¢lt) of incom• over •xp•nditur• transfeThod to page 16 (2651 17 Epsom Parochial Charities Income and expenditure account for the year ended 31 st December 2021 Epsom Relief In Need Charity 2020 Income Interest on investments- C.O.l. Fund Elyzabeth Evetyn Workhouse Field Mary wa￿}ngtOn Jane Rowe Elvzabeth Chilwte Church Haw I Sir James AexarKler Elmslie's Eleemosynary Charity Elizabeth Cvlling Relief In Need Charity John Casuetline Roll Relief in Need Charity 201 21 24 202 24 45 47 525 49 414 514 164 161 1,744 1,711 Interest on investrnent- NAkC.l. Fund Mary Dundas Relief In Need Charity Interest on deposit- WorkhoLtse Field Grant fmm Henry Smith Chanty 5.842 6,196 19,752 10.448 18.356 Less: Expendftu Dlrect donations to Cibzens knice Bureau 8.529 Totsl grants Govemance costs 8,529 5.115 9.195 6.140 13.644 15,335 13.694 3,021 Transfer - Ajmshouse Charity - Advancement in Lrfe Chwitses 30 50 (80) 180) Ex¢ess1(Deficitl of in￿￿ne over exP￿dItUr• 13.614 2.941 18 Epsom Parochial Charitles Schedule of Investments at 31st December 2021 Shareholding C.O.I.F. NAAC.I.F. Charity Epsom Almshouse Chaftty 832 501 Samuel Cane Langley Brac*enbury George W. Storey Margaret Knipe Gift of JarTnan and Sarah Hope Elizabeth Butcher Ann Shears Butcher Emma Butther Nellle James Mary Dundas Land Sale Stan￿Y Longhurst 501 176 12,879 2,203 1.127 2.593 3.rKJo 8ry Dundas Almshouse Charty Parochlal Almshouse Charrty 1.310 ExtraLYdinary Repair Fund - Accumulation shares 1.148 4.841 Epsom Advanc•m•nt In Llf• Charities John Brayne Charity Educational Charity ofJthn Brayne and Elizabeth Culling 4,297 John Brwe 73 1,920 Elizabeth Culling John Brayne White and Elmslie Epsom Rellof In Need Ch¥lty 381 389 Elvzabeth Evelyn Workhouse Field Mary Walllng Jane Rowe El￿abeth Chik(le Church Haw SIT James Ajexa￿l8r Elmstie Elrzabeth Culling Jthn Castledine Roll 87 89 92 Elmslie's Eleemosynary Charrty 783 Elizabeth Culling Relief in Need Charity 129 John Castledine Rdl Relief in Need Charity 311 Mary Dundas Relief in Need Chanty 17T.018 11,514 207,237 Income shares Accumulation shares 10.366 202, 1.148 4,841 11.514 207,237 19 Epsom Parochial Charities Schedule of investments (continued) at 31st December 2021 I the above st(ycks and Sha￿ a￿ invested in Ihe Charibes Offi(ial Investment Fund (C.O.l.F.) ¢y National Assoiiaticm ofAJmsPKMJses Common Invests￿ Fund INAAC.I.F.I. In addth.on the Charibes hohj 100 c*dinary shares in BanLX) Sanlander vthich were received frèe of Extraordlnary r¢palr fvnd DU￿ng 2012, 427 C.O.l.F. AttUrnuk￿e￿ Shares were sdd In orderto pay ￿81 fees. and durfng 2015. a further 433 shares were sold ft)r ts same PUTrK)se. During 2016. 259 shares were sold: during 2017. 273 shar8S Were sold.. and during 2019. a further 212 shaw were sold in order to meet various costs. The total of 1,148 C.O.l.F. Ac￿jMU1atioTr Shares remaining represents partof the cJJmulatNe investment of £360 per annum from the Epsom Amshouse Charity betsveen 1971 and 1992. aTht £120 per annum between 1993 and 1936. The 4.841 N.A.A.C.I.F. knLEmulation Shares comprise the annual inveslrnent of £847 between 1977 and 1991 in the Epsom Relief in Need Charity. This is to ￿mbUrse Ihe erbCAshmenl of shares held by the Mary Oundas Charty which realise¢J £18,417 in 1976, to finance building expenditure at 58 Upper High StreeL This property was suttsequenty sold in 1990. The market value of the above shares was.. 2021 2020 1,148 4.841 C.O.l.F. A(>JJmulation shares N.A.A.C.l.F. ACc￿mu1ati0n shares 278.411 s(￿,870 237.176 447,869 785.281 685.1)45