REGISTERED CHARtTY NUMBER: 204514 Report of the Trn$ttts •nd Unaudhed F[Dwl*l Stxt¢w¢Dts for th¢ Yev E•ded 31 Dttembtr 2023 Ttsr ALTOY u%rrED CHARrrIES
ALTO.y ufilTED CHARITIES Content5 of tbe Financial StaieDnts for the Year Ended 31 December 21123 Report of the Trne Indeprthd¢nt Eumither's Report Sthtement of Finnctsl ActhltSes BalDce Sheet tes to the Flnancil St*ternents Detslled Statement ofFanCIal Aetivities 12
ALTOli UYITED CHARiTILS Report of the Trnsiee5 for ibe Year Ended 31 December 2023 The preseni their re[ with th¢ financial sratemenLS of the charity for the year end 31 De£emb¢r 2023. The tsILStees have adopd the proN'i5ians of A¢cowitsng and Rep)nin8 by Charitie5'. Statement of Recomm¢nded Pra¢tice 3pplicable lo chariiies ptcparing iheir accounts in arordantt with the Financiaj RqKJTring Standard appli¢able in the UK and Rybli¢ of Ireland (FRS 1021 {cffeciive l January 2019). OBJEcfivEs.fyD ACTIVITIES ObJedtV¢S and Alion United Charittes IAUO is establÉshed to manage Tlx)m&s Gea]e's Almshouw for the betfii of the residents at in nesL hwdship or dÈstress itt the ancieni parish of Alton. arml nei8hErf)urin8 FWi5hes out of such ir)¢ome has not expend irt the 5UAM)rt mana8emeThi of the alms1M). While Trustees, aspirdiions in recenE year5 hai'e f(used on the overall improvenyni to the eX1]ng si the imrths ro od roi to d¢velop the site has wained despite the flbilIt). STWJ). of 2014. ACHIEVEMENT ANI) PERFOR%IAYCE Thc TnleeS Inct on zoom durin? thc i'car 10 5uwvise the welf•e of the I]denIs of the AlM5hLNj the rq)air of the and maintenance of the pronY aTrJ the gath and th¢ adntion of the financial affairsof the Charity. The TnLslees continued io sttk TO ensure thai all the dtI1]ng$ occupi¢d artd the rtnts]s Imaint•Jan¢¢ ¢ontribuii¢)n$l colle¢te4 aj kn rnake iDswuons wh¢n allowed to ¢nsut¢ the dw¢llings e off¢red and maintaLned in a go(Ml SLlte of ANCIAL REVIEW The Charity Lortiirtue& to sutTer J¥tti d¢faults and while o)Dniionng the situation coniinu¢s to ext pa)Tr¢nt in the 2nd h2s n(A mjnuted a prOls1on for irrecovttzble dem. STRL,{LRF.. GON'ERYANCE AYD MANAGEIIENT Covernin% documeDt Th¢ Charity is wlltroll by its govmiiDgikn]mth. a d¢d of twst aThJ (Xmt¢S an UUiTKorpotaLryJ dwity. The utt1 Chariiies is 8ov¢rned by a sdwn¢ auttv)n"s¢d by the Charity Commissioner The Truses have th) p)wer 10 amend the ¢OllStiTuuon witboui recourse to the Charity CommissioD. VartOUS rC5trÉctKS OD rdisill8 and exrnth'ture of fi$ are in ndes laid dowD by th¢ Consul10[1 REFERENCL AND ADMINISTRATIVE DETAIIS Registered Charitv numbtr 2(k1514 PrlDdp•l ¥ddresJ Unit 2 Ji)hn TTimrner Walk 63a High Stjvt Alts GU34 IAB Trnstees D CFatdner A Ma5t¢rs Reverend A Mieklefield MrsASL H Farr L Hiltan Page I
ALTO.N LYITED CHARITIES Report of the Trustees for th¢ ler Ended 31 Drfeth 2023 REFERENCE AP¥"D ADNIIYISTRATIVE DETAILS Trn$i Ol¢tr$ L Hillan (Clerk) D Patey (Treasurer) Mn8ging Agent Mr T HargTeai" Aw>roved bv oard of and Sig[ on its bebalf by.. Tntee Pa8¢ 2
IDdwdeDt ExamiDer's Report to the Trustees of ALTON L%ITED CH.4RITIES Independent exatlllner'$ report io the trustres of ALTON LThtrED CHARITIFS I rep)n 10 the charilv tNsiffs on my ex8mits0ll of th¢ accounts of ALTON UNtrED CHARfTtES (the Trllsi) for the y¢ar ended 31 Deeember 2023. RespoDsibilttie5 #nd b4sis of repDrt As the chanly rnisttts of the TTUSI you aTt reswn5ible for the prep&Trtion of the aecow)ts in acLX)rdatKe with the requiTements of the CTrariiies Ao 2011 llh¢ ACVI I w tti respeci of my examinatton of th¢ Trust's accoutts Lled Under Sedion 145 of the Aci and in trarrying out my exatninalioll I have folk>wed all a¥wli¢able Ven by the Charity Commission under Section 14515Mbl of the Alt ltydependtni eXfimiTre$ ststement I h&i'e COTnplded my examination. I confirn) that no material matta5 have LxTrme to tny attention in conJ]ection with the examti)atith) giving me Cal believe that in any rnaal LY)iinhrt¥ rttoT(is were not ky in resr£t of the TnL as rryuir by Serrion 130 of the A¢ or thc accounts do not accord M'ith Ihose rccoTd5.' OT the accounts do Tt mplY 1th the applicable requiraTKnts CQT¢rniOg the fomi ond rontent of a¢£(Funts sei out tn th¢ ChaTities IA¢£ounts and Rwrt%'l ReWl0t 2(X)8 uther than any rLNuiremeni that the aecounts give 8 tN¢ and fair view wbich is noi a m8itrr constdered &s pan of an indqthdenl examinaiion. I have no o)ncems and bave come xro&s (Aher mallers in CODE10 with the examiiJalLOD lo w.Ch allention shjj be drawn in this rwjn in order 10 enable a pmrKr UnderSthD of the accouDts to be reached. MRS A BLAcKLK MAAT
ALTON UNITED CHAIUTtES ststement •f FIDn¢lal Acdvld fgrthe Year Ended 31 December 2023 31.12.23 Totsl 31.12.22 Total UnreStric¢ed Etmknwmeni fi]nd INCOME AND ENDOWMENTS FROM Invcstmeni incomc 38J23 38J23 44.715 EXPEliDITLRE ON Raising fid5 18.959 18.959 21.383 Cbgrftsblt a¢tltyldes For the SUPFth of the residents of the Almshous¢5 1212 1212 1.325 Totsl 20.171 20.171 22.708 gsn{lo$sesTr on investsnents 11552 12.552 (9,859) NET INCOIIE 18,352 11552 30. 12.148 RECU)CILIATIOY OF FW*DS Total funds brvu¥hi forward I15J17 341.6fAJ 457.177 445.029 TOTAL FL)DS CARRIED FORWARD 133.869 354212 488.081 457.177 Tr 1¢$ fomi part ofthcse fillancial s¢ai¢rn¢nts
ALTON ulTED CHARITIES Balance Sheet 31 December 20LI 31.12.23 TOLII 31.12.22 To¢al Unrestricd Endowment Tangible ¢$ In¥Enn ItA).(MK) 194212 160,( 181.6fLI 194212 354212 354212 341,6fA) CURREIYT ASSETS Debtor Cath al trAnk 23J81 111.658 23.381 111.658 17.071 99,225 135.039 135.039 116.296 CREDITORS AnKMmts falling due witbin one year (1.170) (1.170) (7791 NET CURREfT ASSETS 133.869 133.869 115,517 TOTAL A&SETS LE&S CbRRE*T LIABILITJES 133.869 354212 488.081 457,177 NF.T ASSF.TS 1.13,869 354.212 488.081 457.177 FUiSDS Unrestricred funds EndowmeDI fun(Ls 10 133.869 J54212 15.517 341,660 TOTAL FUYDS 488,081 457.177 The fInala1 stalements were by the Board of Tnlee$ aml authorised for issue .. aThJ wcr¢ sigjed on its bdlfty. TnL8tee
ALTON UNITED CHAIUTIES oies to ibe FIDoti Sitements for the Etsded 31 December YJ23 ACCOLNTING POLICIES Basis of prtPariDg th¢ finan¢iAJ rtAt¢ments The fjnanciaj ststemenis of the challty. which is a public bettefft erttity under FRS 101 have been prepar&J in ¢ordan¢e with th¢ Charill SORP IFRS 102) 'Ac£ouniing atMI RetKmiDg by Chan'ucs: Stst¢mcni of Rernmend PrRrtic¢ applithle to (rItieS prEpuing thcir aw)unts iTh orat with the Fitt8n¢ial RqM)rting Stsrtdard applicable in LK and Republi¢ of Ir¢lar¥J IFRS 1021 {efTective l January 2019),, Financial Re)rting Swmlard 102 Tr Financial Ryrting Sndard applicablc IB th¢ UK and Rtpublic of Ireland, atml the Charities Art 2011. The ftrwjcial sraiemenLS have prepared the hillorical cost convention, with the ¢xteption of irt%'esttn•ts thi¢h are matet value. ¥ mcmlified by reva]uation of certain assets. Income All income is recognised trk the Stsmcnt of F[nanCi Activitie5 once charity has etttitl¢meni to the fuThJ& il is probable the income 1] received and th¢ am(Mmi CAn be t)wur&l reliably. Expendlture Liabilsiies are recognised &$ extxnditure &8 s(MJn there is a legal or LX)nSInive obligation committin8 the charity to th exp¢ndiDJre. it is probable th a tr8Trsfer of economie benefits will be Ttyuir&4 in selllemeni atMI the amount of ihe oblig&iion can be md ttliably. Exwdttwe is accounted for on an accruals basis 8Thd been classified under headings thai aggregate all lat lo the egOry. ¢osts ¢annot dIrY allnbjred io partieu]ar hea41ings th¢y have been 811(tateil actiTritip> on a basi5 consi51cnt with the use of TAngiblo Ilxed Assets Depff¢iation is prots'ided at the follown8 annual rat&s in order lIe off ea¢h Lsset over its esiimad useful Freehold pror Txiion ThL LhaTiiy is exempt rtom tsx on its chan"tsble actiViti¢T. Fnd ccounting Unrr5tricted fund5 can be Én a¢¢onkn with thccbaritable objectiv&s ai the di5¢retion of the trsIteS. liestriLd futwts can onlv b¢ usaj for particular Ttstrcted purKKw wthrn the objt¢ts of the charity. RestriLiions arise when specifiol by the donor( when fu1$ are rni5uJ for rtICUlar restrictsl purp05ts. Further¢xplanaiion of the nature aThl pww>5e i4 Incl it) the no ¢0 the fmanciai statenients. Ir4"I'ESTMEP¥T INCOIME 31.12.23 31.12.22 R¢Dts receivable DIdend Income DerM)sit aLcuimt inter¢5t 37J95 880 248 43.784 876 55 38.523 44.715 Page b c¢)ntinued
ALTOl% uflTED CIL4RITIES otes io the Fln4DclAI StsterneDt5- cottdttued for the I'exr EDded 31 December 2023 RAISIYG FLiiDS IDwestmeMi o)w)g¢meDt Costs 31.12.23 31.12.22 ,491 8,5 11,302 Prorty Tepa¢fs Utilitie5 13233 18.959 21.383 TRLISTEES. REMUYERATIOI% AND BENIFrrs There W¢Te no trust, rtmuneraiion or other F¢n¢fJts for the ycar eDded 31 Decemkn 2023 nor for the year ended 31 Decctnlxr 2022. TrnM¢es' expetS Therc w'ere tTU51ce5' exrKnK4 ld for the yw crmkd 31 Dmber 2023 rtor fff th¢ year endtyl 31 Lkccrnkn 2022. COMPARATIVES FOR THE STATEMEfT OF FIYANCIAL Acfii'iTIF.S UnrLriciLuI ET¥Jow Totsl funds INCOME ENIK)IIIIENTS FRO Invcsth]etLi income 44.715 44.715 EXPEI%DITLRE O Raisin8 fuLM 21383 21J83 Charit8ble Activities For thc suppon of the residents of the 1.325 1,325 T4)ts1 22,708 22.7() gainslOo&8es} on inve5tmcnts 19.8591 19.8591 NET IliCO%IEIIEXPENDITUREI 22.( (9.859) 11148 RECOPCILIATIOY OF FLNDS Total funds brought fvTward 93JlO 351J19 445.029 TOTAL FUNDS CARRIED FORW"ARD 115.517 341.660 457.177 Pa8e 7 ntin...
ALTO.Y U4lTED CHAIUTIES Note5 to the Finllrl•l Sts¢ements- contiTtDtd ft)r the Y¢r EDded 31 December 2023 TANGIBLE FIXED ASSETS Freth)Id COST At l January 2023 and 31 D¢¢ember2023 160.( PIET BOOK VALLE Ai 31 D¢xetntr 2023 ItK),( At 31 December 2022 160,( FIXED ASSET INVESTMEiYrs Listryj M.4RKET N'ALLTE At l January_?023 Revaluatiotss 181.6f 12,552 At 31 December 2023 194212 YET BOOK I'ALUE At 31 DeLrmb¢r 2023 94.212 At 31 Dtcember 2022 181.6( Valuation of invcslmcnts * the end of the trrMJnI l1 is provi¢kd by CCLA who ljold thc inVLtmcTr¢$. DEBTORS: AMouf*TS FALLING DUE WITHIY OThE YEAR 31.12.23 31.12.22 her debtor5 23,038 343 17.071 23 J81 17.071 Page 8
ALTO UYITED CHARITIES Yotes to the finncll S¢¥ttments- ¢ontinued for the Year Ended 31 December 2023 CREDITORS: AMOLINTS FALLIYG DL,E W'ITHIN ONE YEAR 31.1223 31.12.22 (Aher crediiors 1.170 779 MOVEMENT 11% FLNDS Ai 31.12.23 Ai 1.1.23 Unrestrlcied funds 115,517 18J52 133.869 Endowment funds Expendable EndowTheni FurMI 341,660 12.552 354212 TOTAL FL)DS 457,177 30,904 488.081 Nrt llKbvem¢ni irb fiuth irKluded th¢ aTr 35 follo. Incomin8 "ns losse5 Movemeni in funds UDrestricttd funds Ga]erdl fwid 38.523 12Q171) 18,352 EDdowmeni funds Expcndablc Fndowrnent FurKI 12J52 11552 TOTAL FLI%DS 38J23 120.171) 12.552 Cornparatives for moTrement In I)VeMent in fun& At 31.12.22 At 1.1.22 Unrestrided fund5 Gencral fur¥J 93.510 (X)7 115.517 Endowrnent funds Expendablc Endowment Fut 351 J19 19.8591 341.660 TOTAL FLYDS 445,(J29 12.148 457.177 Page 9 continu...
ALTON Y[TED CHAIUTI Notu to the FinDti81 StatemeDts- continped for th¢ Year Ended 31 December 2023 MUVEMEYT li% FLYDS-eothtlnue Comparative net rnoyeTnent in fiuMLK in the are as follo. GairL8 and Movement tn fvnds Unrestrlcitd fundg Gencrdl filr 44.715 (217081 217 Endowrnent funds Expell%]able Endowm1 Fund {9.8591 (9.g59) TOTAL FLYDS 44.715 {22.7081 {9.8591 12.148 A current year 12 month and PTiorye4r 12 Trth5 cornbined w5ily)n is &% follows: Net movclnt in fiuKL Ai 31.12.23 At 1.1.22 Unre5tri¢ied funds General fijnd 93JlO 40.359 133.869 Endowme•t fvnds Expendable Endow1 Fwyj 351,519 1693 354212 TOTAL FLDS 445.029 43.052 488.081 A current year 12 rnonth5 and prior y¢4r 12 m(AJths Combin nrf movaneni in furvJ& Inclu in the alx)ve are follow5.. Incoming Gains and Movettletrt Unrestricted General fund 83238 141879) 40,359 Endowmttti funds Expenddble Enth)wmettt FuThJ 1693 2.693 TOTAL FLf*DS 83238 142.879) 2.693 43.052 Page io ¢ontinue4t..
ALTON UliITED CHARITIFS oies to ihe Flnanclal StatemeD15- ¢ODtlnued for the Tr'e*r Ended JI December 2023 ii. REL4TED PARTY DISCLOSURLS