2022-06-30-accounts - The Berwick Almshouse Charity

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									From -	1st	July 2021
									To -	30th June 2022
					2 21/2022				2020/2021
FIXEDASSETS
Freehold Property							630,500.00			6	630,500.00
Property improvements							23,507.02				23,507.02
New Equipment										6
Plant & Machinery						E	27,649.53			E	23849.53
						6	681,656.55			6	681,656.55
CURRENT ASSETS
Lloyds TSB - Treasurers		Account		F.	54,249.80			F	53,614.91
Debtors Control				F	1,131.00			F	746.50
Nationwide Building Society Account				F	44,144.12			6	44,130.88
Petty Cash				F	160.42			F	158.41
NAACIF - ERF Investment		- at cost		F	63,570.00			F	61,050.00
Creditors Control				6				F
				E	163,255.34			6	159,700.70
CURRENT LIABILITIES
Creditors Control				F	3,689.04				1,416.86
Sundry Creditors and Accruals Debtors Control Account								f
					3,689.04			6	1,416.86
Current Assets less Current			Liabilities			6	159,566.30			6	158,283.84
							841,222.85			2	839949.38
CAPITAL & RESERVES
Capital Account						F	703,419.13			F	700,899.13
Revenue Account						F	136,521.26				117,538.31
Revenue Account	20/21					E	1,282.46			E	21,502.95
Suspense						E
						E	844 222.85				839,940.39

									From -	1st July 2021	1st July 2021
									To -	30th	June 2022
				2021	I2022			2020	I2021
INCOME
Maintenance Contributions					53,696.00			E	56,499.21
Washing Machine					1,296.00			E	1,136.00
Tumble Dryer					679.00			E	1,053.00
Guest Room Hire					65,00			E
TV Licence Contribution					52.50			E	52.50
Bank and Building Society		Interest			19.62			E	37.75
Other Income								F	71.74
						E.	55,808.12			E	58,850.20
MAINTENANCE
Flat Repairs and Maintenance					20,363.44			F	6,345.86
General Maintenance	Misc				3,251.03			E	3,269.14
Garden Maintenance					638.11				809.44
						E	24,252.58			E	10,424.44
						f	31,555.54			E	48,425.78
OVERHEADS
Electricity					2,414.25			F	1,558.46
Sewage maintenance					989.74			F	2,354.80
Insurance					1,584.09			E	1,454.23
Water					1,296.10			E
Council Tax					543.37
TV Licencing					45.00			F	5250
Warden's Wages					12,468.51			F	12,187.52
Management Fees and Costs					7,135.79			E	7,270.79
Professional Fees and	Costs				1,646.73			E	1,026.00
Subscriptions Advertising					222.00			E f	216.00
Miscellaneous Grants to Residents					1,927.50			F f	802.51
						E	30,273.08			E	25,922.81
			REVENUE Surplus			E	1,282.45				21,502.95
CAPITAL TRANSACTIONS
+Sale of Barclays Shares				F				f.
- NAACIF - ERF Investment				-E	2,520.00				2,520.00
- Sewage Treatment	Project			F
-Almshouse Association		-	loan repayment					F
-Workshop Shed				F				-E	4,020.00
								E
							2,520.00			-E	6,540.00
			EXCESSSurplus				1 237.54			f	14862.85

Nominal		Description		Account Type	Bal C'Fwd Movement
100		Freehold Property		8	630,500.00
150		Property Improvements			23,507.02
255		Plant & Machinery	- Mowers		5,200.00
265		Plant & Machinery			22,449.53
1200		Bank —Current Account			54,249.80
1300		Building Society Account			44,130.88
1310		Petty Cash			160.42
1350		Investments			63,570.00
2101		Sundry Creditors			0.00
3000		Capital Account		8	-703,419.13
3450		Profit & Loss A/c			-136,521.26
3999		Suspense			0.00
4010		Residential Rent			-53,696.00
4450		Other Income			-2,046.38
4700		Tenants/Occupier	Contributions		-52.50
5050		Residential Repairs	&Maintenance		21,383.00
6000		Insurance			1,584.09
6150		Utilities			5,263.46
6200		Estate General			2,869.58
6250		Wages			12,468.51
6300		Management			7,135.79
6350		Professional Fees			1,646.73
6550		Subscriptions			222.00
6600		Miscellaneous			1,952.50
YEPL		Year End P&Ladjustment			21,502.95
		Profit & Loss Brought Forward		8	-21,502.95
		CREDITORS CONTROL:			-3,689.04
		DEBTORS CONTROL:			1,131.00
		CLIENT CONTROL:			0.00
Grand Total for Currency	GBP				0.00

		The Be/wick Almshouse Charity	The Be/wick Almshouse Charity	The Be/wick Almshouse Charity	The Be/wick Almshouse Charity	The Be/wick Almshouse Charity	The Be/wick Almshouse Charity			Charity	Charity	No
										(if	any)		214070
						Annual		accounts	for the	eriod				CC&7a
											Period	end
		Period	start	date			01/07/2021				date		30/06/2022
s
~
									Restricted
Recommended		Details		of own		c	Unrestricted		income	Endowment			Total this	Tote I last
categories by activity			analysis			z		funds	funds		funds		year	year
								E	E		E		E	E
Incoming resources	(Note 3							F01	F02		F03		F04	F05
Incoming resources from
generated funds
Voluntary income						301
Activiges for generating funds						502		55,789
Investment income						S03		20
Incoming resources from
charitable activities						S04
Other incoming resources						S05
Total	incoming resources					505	.''-,:::::-:'55,808						55.808
Resources expended	(Notes		4-8
Costs of Generating Funds
Costs cigenerating voluntary
income						S07
Fundraising trading costs						505		54 526
Investment management costs						S09
Charitable activities						510
Governance costs						S11
Other resources expended						512
Total resources expended						S13
Net lncomlngl(outgoing)		resources			before
				transfers		S14		F11282
Gross transfers between funds						515
Net /ncomlngy(outgoing)		resources			before
other recognised			gains/(losses)			515	t""=-,='.'::,"..1;,'I„:282
Other recognised gains/(losses)
Gains and losses on revaluation			offixed assets
for the charity'5 own use						517
Gains and losses on investment			assets			S15
Net	movementin				funds	s19	',:;i:."-.'-'.;'.."I282:'-
Total funds brought forward						S20
Total funds carried				forward		521	I':—-.'-.'::::::'.:.":1g82			,".	'-';. r'..::'.i.		'='. ::-','.:'.:':':."'T-';2'82

Section B Balance sheet Rostrictpd Incomo funds Unrnstrtct•d funds Endowment Total thi5 funds ygar Totsl last year Fixed assets Tangible assots F01 681,657 F02 F03 F04 681.657 FOS 681,657 {Nots 9) Inve8trnents (Note 10) Total flxed assets 681.657 681,657 Current assets stock and work In progre88 Debtors (Note 11) {Short term) inve8tments Cash at bank and in hand Total cuent assets 1.131 63.570 98,554 163,-255. 747 61,050 97,903 159,70.Q 163,Z55-. Creditors: amounts falling due within one year (Noto 121 B10 3,689 3.689 1,417 Net Current assets/(IlabllltlesJ B11 158,283. Total assets less current Ilabilities B12 839,>.40. Creditors: amounts falling due after one year (Note 12) B13 Provi8Sons for liabilities and charges B14 Net assets B15 Funds of the Charity Unre8tricted funds B16 841,223 841,223 839,940 B17 Restricted income funds (Note 13) Endowmentfijnds INoto 13} B18 B19 Total funds B2D Signed by one or tsvo twstees on behaif of all the Iruslees Date of roval Signature Print Name CC17a (Excell 03105r2023

Note 2		Accounting policies	Accounting policies
This standard list of		accounting policies has been applied by the charity except for those deleted. Where a different or
additional policy has		been adopted then this is detailed in the box below.
INCOMING RESOURCES
Recognitlon	of incoming		These are Included in the Statement of Financial Activities (SoFA) when:
resources			~ the charity becomes entitled to the resources;
			~ the trustees are virtually certain they will receive the resources; and
			~ the monetary value can be measured with sufficien reliability.
Incoming resources		with	Where incoming resources have related expenditure (as with fundraising or contract income)
related expenditure			the incoming resources and related expenditure are reported gross in the SoFA.
Grants and	donations		Grants and donations are only included in the SoFA when the charity has unconditional
			entitlement to the resources.
Investment	Income		This is included in the accounts when receivable.
EXPENDITURE		AND	LIABILITIES
Liability recognitlon			Liabilities are recognised as soon as there is a legal or constructive obligation committing	the
			charity to pay out resources.
Governance	costs		Include costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee
			meetings and cost of any legal advice to trustees on governance or constitutional matters.
Grants with	performance		Where the charity gives a grant with conditions for its payment being a specific level of service
conditions			or output to be provided, such grants are only recognised in the SoFA once the recipient ofthe
			grant has provided the specified service or output.
Grants payable without			These are only recognised in the accounts when a commitment has been made and there		are
performance	conditions		no conditions to be met relating to the grant which remain in the control ofthe charity.
Support Costs			Support costs include central functions and have been allocated to activity cost categories		on a
			basis consistent with the use of resources, eg allocating property costs by floor areas, or	per
			capita, staff costs by the time spent and other costs by their usage.
ASSETS
Tangible fixed assets		for use	These are capitalised ifthey can be used for more than one year, and cost at least f500.		They
by charity			are valued at cost or a reasonable value on receipt.
Investments			Investments are held at historic cost, rather than being valued at market value at the year		end.
			The market value at the year end ofthe investments was 6163,894.49.

	Trustees	of The Bertrvick A	of The Bertrvick A	lm	shouses
		Revenue Accounts
						From - 1st July 2021
						To - 30th	June 2022
		2021/ 2022			2020	I2021
INCOME Maintenance Contributions Washing Machine Tumble Dryer Guest Room Hire TV Licence Contribution Bank and Building Society Interest Other Income		F E F F F F E	53,696.00 1,296.00 679.00 6500 52.50 1962		55,808.12 F E F F F F	56,499.21 1,136.00 1,053.00 5250 3775 71.74 E	58,850.20
MAINTENANCE Flat Repairs and Maintenance General Maintenance Misc Garden Maintenance		E	20,363.44 3,251.03 638.11	E	24,252.58 F E F	6,345.86 3,269,14 809.44	10,424A4
					31,555.54		48,425.76
OVERHEADS Electricity Sewage maintenance Insurance		F E F	2,414.25 989.74 1,584.09		E F F	1,558.46 2,354,80 1,454.23
Water		E	1,296.10		E
Council Tax TV Licencing Warden's Wages Management Fees and Costs Professional Fees and Costs Subscriptions		F F F F E F	543.37 4500 12,468.51 7,135.79 1,646.73 222.00		F F F E	52.50 12,187.52 7,270.79 1,026.00 216.00
Advertising Miscellaneous		F	1,927.50		E	802.51
Grants to Residents		F		E	30,273.08		26,922.81
	REVENUE Surplus				1,282.46		21,502.95
CAPITAL TRANSACTIONS
+ Sale of Barclays Shares - NAACIF - ERF Investment		E -F	2,520.00		-E	2,520.00
- Sewage Treatment Project
-Almshouse Association - -Workshop Shed	loan repayment	F F			-F	4,020.00
		E			2,520.00	-E	6,540.00
	EXCESSS	l			1 237.S4	E	14,962.95

									From -	1st	July 2021
									To -	30th June 2022
					2021/2022				2020/2021
FIXEDASSETS
Freehold Property						E	630,500.00			E	630,500.00
Property Improvements						F	23,507.02			E	23,507.02
New Equipment										E
Plant & Machinery						E	27,649.53			E	27,649.53
						E	681,656.55			E	681,656.55
CURRENT ASSETS
Lloyds TSB -Treasurers		Account		E	54,249.80			E	53,614.91
Debtors Control					1,131.00			E	746.50
Nationwide Building Society Account				E	44,144.12			F	44,130.88
Petty Cash					160.42			F	158.41
NAACIF - ERF Investment		- at cost		E	63,570.00			F	61,050.00
Creditors Control				E				E
				E	163,255.34			E	159,700.70
CURRENT LIABILITIES
Creditors Control				E	3,689.04				1,416.86
Sundry Creditors	and Accruals
Debtors Control Account
				E	3,689.04				1,416.86
Current Assets less Current			Liabilities			E	159,566.30			E	158,283.84
						E	841 222.88			E	839,940.39
CAPITAL & RESERVES
Capital Account						E	703,419.13			F	700,899.13
Revenue Account						E	136,521.26			F	117,538.31
Revenue Account	21/22					E	1,282.46			F	21,502.95
Suspense						E				E
						E	841,222.85			E	839949.39