2022-03-31-accounts

Trustees holding office during	Trustees holding office during	the year and/or prior tothe date ofthis report were:	the year and/or prior tothe date ofthis report were:
		Revd Trudy Hobson (exofficio)
		Revd Robin N Hungerford (exofficio)
		Mrs Christine LSitwell (ex offfcio)
Co~pted Trustees:		Mr Timothy A Etchells (Chairman ofTrustees)
		Mr Jonathan Wansey (Vice Chairman	from December 2021)
		Mr Richard C Southwell QC (retired	December 2021)
		Mr Antony A M Pinsent
		Mr Eric W Gill
		Mrs Amanda Cheesley
		Mrs Sue Neville
		Mr Clive Gibson
Officers:		Colonel P V Budd OBE (Administrator)
Principal Address:		Heytesbury, Warminster, Wiltshire	BA12 OHW
Bankers:		Lloyds Bank PLC, Warminster
		CCLA
Independent	examiners:	Berkeley Hall iviarshall Limited, 6Charlotte Street, Bath

									Unresblraed Restdcted	Unresblraed Restdcted	Unresblraed Restdcted	Endowment
								Note	Funds		Funds	Funds	Tots I2022	Total 2021
									6		6	6	6	6
													Note 8
Income and endowments			from:
ChaNable activities								2			229,764		229,754	199,521
Investments											87,756		67,756	66,750
Other											129		129	6D
Total											297,639		297,639	286,331
Expsndltme om
Charxable activibes											269,208		269,2D8	295,289
Otller (including governance				costs)							16,667		16,667	13,424
Total											285,875		285,875	308,713
Net income (expendgure)											11,764		11,784	- 42,382
Transfem between		funds						14
											11,784		11,764	- 42,382
Other recognised	gains orlosses
Gains )(losses) on	investment			assets				10			253,371		253,371	525,939
Net movements!n	funds										265,135		265,135	483,557
Reconclgation offunds
Total tends brought		forward									2,889,980	312,232	2,982,212	2,498,856
Total funds carried		forward						14			2 936141	312,232	3,247 347	2 982212
The Qatement of	Financial		Acfrvgles		Inoludas		all gains	end losses		in	lhe year, Ag incoming	resources and
resouross expended		derive	from continuing			amlvl5es.

			Note	2022f	2021
Fixed assets
Land and Buildings			9	312,232	312,232
investments			10	2,844,273	2,640,902
				3,156,505	2,953,134
Current assets
Debtors				19,557	3,485
Cash at bank 8 in	hand			72,669	27,735
				92,226	31,220
Creditors: amounts		falling due
within one year			12	1,384	2,142
Net current assets Iliabilities				90,842	29,078
Total net assets			13	3.247 847	2,982,212
Funds
Capital funds			14	312,232	312,232
Restricted funds			14	0	0
Unrestricted funds
Designated	funds		14	281,514	330,407
General funds			14	2,653,601	2,339,573
				3.247.347	2,982 212

	The Hospital afStJohn, Heylesbury
	Notes on the Financial Statements forthe year ended 31st Nfareh 2022
1	Accounting pogales
a	Basisofaccounting
	The financial statements ofthe charily, which isa pubgc benefg enlNy under FRS102,have been prepared
	in accordance with the clmriliss soRP (FRs 102)'Accounting and Reporting by ebs	riliss; statement of
	Recommended Prectlos applicable to charities prepadng their accounts in accordance with the Financial
	Reporting Standard appgcaNe in the UK and Republic ofIreland (FRS102)(effecgve	1 January 201St',
	Financial RsPorling Standard 102 'The Financial Reporlmg Standard applicable in the Utc and Repubgc of Ireland' and the Charities Act2011,The gnancial statements have been Pmpared under the historical cost
	convention,
b	Fund accounting
	Unmstrtcted funds sre svaitsble for use at ms discratiori ofthe Trustees in furtherance	ofthe
	general objectives ofthe Hospgal ofStJohn.
	Designated tends are unresbtctsd funds earmarked by the Trustees for particular purposes.
	Restricted funds are subject to restrlrxlons on their expend dure imposed by the donor	or the terms
	ofths Charity Commission Schema.
	The permarmnt caphal fund represents the original endowment to provide accommod	saon
	at The Hospgal StJohn.
c	incoming Resoumes
	AN Incoming resources am Included in the Stalsmenl of Financial Acgvigss when the	Charity is
	entitled to the Income snd the amount ran be determined with reasonable accuracy.	Ths fogowlng
	specilic policies are appged to pargcular categories ofIncome:
	Con@buttons fram residents am recognised in the period in which they are received.
	Investment end interest inowne is recognised in the pened In whbh the Chsrky le enttaed to
	receipt.
d	Resources expended
	Expenditure is mcognised an sn accrual basis as the liability is incurred, and includes	any VAT
	that cannot be recovered:
	Chedtable expenditure comprises those caste Incurred by the Charity in the delivery of ih
	aotlvltk s and services for its beneflrJsdes. It Includes both costs that can be afocated	directly to
	such activities and those costs ofan indirect nature necessary to support them.
	Governance costs Include those costs associated with meskng the rmnstttutional end	statutory
	requirements ofIhe Charity and include the audit fees and costs linked to ths strategic
	management ofthe Charily.
	All costs are aguested between the expenditure categories ofthe Statement of Financial Activities
	on a basis designed to regact the use ofthe resource. Costs relating to a particular activity are
	agocaled diradly; othem are apportioned on an appropriate basis as set out in notes	3and 4.
a	investments
	Investments held sts included at the closing midmarkst value al the balance sheet
	date. Any gain or loss ls taken to ths Statement ofFinsncbtl Actlvglss.
	Fired Assets
	The Hospgal ofSt.John hes been constructed over many centuries and there Is no record of
	original oust and no value is attributed thereto in the books ofthe Charity. The housing property
	crxrt relates to improvements carried out in the latter part ofthe 20th Century funded	by the
	Chsrky's own resources. Depreciation is not charged on the housing land and buildings as the
	residual value ls considered tcbe higher than the carrying value.
	Purchases ofother minor assets sre wrihsn off in the year ofpurchase.
	Page 9

				2022	2021
				E	6
	Aocommodation			1SS,QOQ	160,098
	Heating snd laundry			40,295	$6,073
	Use ofguest room				0
	Use ofgarages			3,5DO	3,350
				229,754	199,621
	Charitable aotlv Neo - Expenses
				2D22	2021
				E
	Salaries, household	staff		67469	70,070
	Salaries, management			51.S84
	Stag travel end hospSalily			1,$05	777
	Stag costa (aea Nots	8)		120,871	$9.917
	Water and Envlmnment		Agency	6,295	5,014
	Insurance and Council Tax			7,352	9,239
	Hospital overheads			1$,657	14,253
	Repairs and refurbishment			79,146	140,010
	Warden alarm maintenance			1,917	1,033
	Survey fees			$97	1,795
	Garden				58
	Garden squlprnsnt			391	320
	Hospital maintenance			73,296
	Og			51,4$0	2$,718
	Electrklty			4,550	5,125
	Proviskms			177	116
	Residents' ameniges			3,048	1,041
	Patronat festival and	other funcgons		$07	$26
	Cleaning and refuse			1,572	1,970
					kku
4	Other costs
	Internet				2021
					E
	Otgce equipment			1,187	581
	Telephone			2,325	2,102
	Independent examination			720	720
	Accountancy and book-keeping			3,000	$,000
	Professional fees			4,652	3,631
	Sank tllergea Snd			01	93
	Advergslng, stationary snd postage			1,$26	95
	Donations, aubscriptions		and training	064	1,460
	Tfelnlflg			2$0	0
	Sundry costs			1,012	1,052
					13,424

Analysis	of	fu	nds	- 2021
					Vnrssbicted	Restricted	Endowment	Total
Income and		Endowments			Funds f	Fundsf	Fundsf
Ocnsocns					0	0	0	0
Ches!able	Acbvitles				199,521	0	0	199,521
Investments					86,750	0	0	66,750
Other					60	0	0	60
Total					268 33'I	0	D	266331
								0
Expenditure		on:						0
								0
Raising funds					0		D	0
Charitable	Acduidee				308,713		D	305,713
Other					0		D	0
								0
					308,713		D	308,713
								0
Net Income		snd expenditure			42 382	0	0	42 382
Transfers	between			funds		0	0	D
Gains/(krssss			on investments		525,939	0	0	(525,939)
Net movement			in funds		483 557		0	463557

Fixed A	ssets
									Land	end bugdlngs		Original
									Improvements			Endowment
														Total
														8
										244,015		BTA17		$12.282
The valuation afthe land snd				buiMings snd	improvements		In	2022 (far Insurance		purposes)
wss f8,350,D45.
Investments
											2022			2021
														8
Market value at 1st AprU 2D21										2,54D,902				2,164,963
Acqublg	one st cost										0
Transfer	tc Lloyds current account									(50,000)				(50,000)
Income relnvsstmi		iess sids praceeds fram			dispasal						0			0
Gainer(keses) in the			year							25$,$7t				525,9$9
Mariwt value et31st			March 2022										~2640 002
Historical	cost at 31stMarch 2022									1,104,559				1,164,559
Investments with a		market value off2,844,273				(2021 - f2,640,902)ere			held as	COIF Charity
Funds with CCLA Inveslmenl				Management	Limiled.
Debtors
											2022f			2021
Amounts	awing by	residents									(386)			224
Accrued	income										18,761			0
Prepsyments											8,182			$.261
											19,557
Creditors: amaunts			falling due within ane year
											2022f			2021f
Creditors											0			690
Acctvab	end Accrued Expenses										1,$84			1,452
														2,142
Analysis	crfnet assets between funds
					Unrestdcted Funds		f	Designated Funds	f Reslrivxed		Funds	Capital Filnds	f	Total Funds 6
Tangible	fixed assets						0		0			312,232		312,282
Investments						2,635,428		281,514					0	2,018,942
Current	ssstds					19,557			0				0	19,557
Current	Uabgltles					(1,384)			0				0	(1,304)
						2,653,601		281,514			0	312,232		324T 347

Movsmenls In funds
					Balance at 1st Aprg 2021	Incoming rescunxrs		Outgcmg (Inc.	resources keses)		Transfers		Balamm at 3tst March 2022
CspBal funds
Permanent capital funds					312232								Sf2482
Tctsi capital funds					312,232							D	342,232
Restricted Funds
Designated Funds
Cyclical maintenance	fund				1,778					0			1.778
Eraraardinary repair fund					303,975				(48,593)				255,082
Bur85ing snd renovation		fund			24,654								24,554
Tcfslrslsfgneiad fmrrrs					33D,407-				(48,593)			0	281,514
Ifnrsatristed Funds
General reserve fund					2,339,573		314,028					0	2.653.881
					2339,573		314,028			0		0	2,853,681
Total funds					2,982,212		315,054		48,893			0	$,247,$47
Purpose ofthe pemmnent			capital funds
The permanent capital	funds		represent	the	originsi endowment	to provide		accommodsson		at the	Hospital of	BtJohn