2023-06-30-accounts - The Berwick Almshouse Charity

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4.	Chari '	Chari '	s Gov	ernin	Documen	t Trust Deed dated 1968
5.	Trustees		who	served	durin	Mrs REAngell-James	Chairman
	~the	ear				Mayor ofShrewsbury	Cllr Becky Wall
						Cllr Garry Burchett	SCCNominated
						Cllr Pam Moseley	STCNominated
						TMEvans	Trustee

Officers and A ents
a) Clerk and land agent:	M Watney Balfours LLP New Windsor House Oxon Business
	Park, Shrewsbury	SY3 SHJ
b) Bankers;	Lloyds Shrewsbury

b)	Bankers;		Lloyds Shrewsbury
c)	Independent	Examiner of
	the Accounts:		Dyke Yaxley LLP, I Brassey Road, Sbrewsbury	SY37FA

	The	The	The	Berwick Almshouse Charity	Berwick Almshouse Charity	Berwick Almshouse Charity	Berwick Almshouse Charity	Berwick Almshouse Charity			Charity	No
											(if any)		214070
							Annual	accounts		for the	eriod			CC17a
											Period	end
	Period				start	date	01I07/2022				date		30/06/2023
e
~
										Restricted
Recommended			Details			ofown	Unrestricted			Income	Endowment		Total this	Total last
categories by activity					analysis			funds		funds	funds		year	year
								E		E	E		E	E
Incoming resources	(Note		3					F01		F02	F03		F04	F05
Incoming resources from
generated funda
Voluntary Income							801
Actlvltlee for generating funds							802	57	628				'- 57628
Investment Income							S03		385
incoming resources from
charitable activities							S04
Other incoming resources							S05
Total	Incoming resources						808	58	013				.58,013
Resources expended	(Notes				4-8
Costs ofGenerating Funds
Costs ot generating voluntary
Income							S07
Fundraietng trading coute							808	42,619					42,619
Investment management costs							soe
Charitable activities							810
Governance costs							811
Other resources expended							812
Total resources expended							S15	42,619					42,619
Net Incoming/(outgoing)		resources before
						transfers	814	15,394					15,394'
Gross transfers between		funds					815
Net Incoming/(outgoing)		resources before
other recognised				gains/(losses)			s18	15,394					15,394
Other recognised gains/(losses)
Gains and losses on revaluation				offixed assets
for the charity's own use							817
Gains and losses on investment				assets			818
Net	movement					/n funds	ste	15,394					15,394
Total funds brought forward							820
Total funds		carried				forward	s21	15	394				15,394

~	e
								Restricted
						c0Z	Unrestricted funds	income funds	Endowment funds	Total this year		Total last year
							E	E	E	E			E
Fixed assets							F01	F02	F03	F04			F05
Tangible assets				(Note 9)		801	681,657			681,657			681,657
						802
Investments				(Note 10)		803
			Total fixed assets							6 1,657		.	681,657
Current assets
Stock and	work in	progress				805
Debtors				(Note 11)		806	369						1,131
(Short term) Investments						807	66,090			66,D90			63,570
Cash at bank and		In	hand			806							98,554
		Total		current assets		809	79,85			79,85		:163,255
Creditors:	amounts		falling		due within
one year	(Note 12)					810	4,898			4,898			3,689
Net current			assets/(llabllltles)			811	4, 0			174,960		'	f59;566
Total assets less			current		liabilities	812							841,223,
Creditors:	amounts		falling		due after
one year		(Note		12)		813
Provisions	for liabilities			and	charges	814
					Net assets	815	856,617			5,	'	' '841,223
Funds ofthe Charity
Unrestricted	funds					816	856,617			856,617			841,223
						817
Restricted	income	funds		(Note 13)		816
Endowment	funds	(Note		13)		819
				Total funds		820	856,61			85,617			841;223
Signed by one or twc the trustees		irustees on			behalf of ail		Signature		print Name (~6r~			Dais of a oval
									P~c	wo

Note 2 AccoUnting policies	Note 2 AccoUnting policies
This standard list ofaccounting policies has been applied by the charity except forthose deleted. Where a dltferent or
addltlonal policy has been adopted then this ls detailed ln the box below.
INCOMING RESOURCES
Recognition 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 fundralslng 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 recognltlon	Liabilities are recognised as soon as there is a legal or constructive obligation committing	the
	charity to pay out resources.
Governance costs	Indude costs ofthe preparation and examination ofstatutory accounts, the costs oftrustee
	meetings and cost ofany 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 spedfic 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 capitallsed 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 f174,067.23.

Incoming	resources	may	be fu	rther an	elyse	d Ift	his wo	uld	help	the reader	ofthe	accounts.
												This year	Last year
							Anal	sls				E	E
Voluntary	Income
											Total
Activities	for generating		funds	Rental	income							55662	53,696
				Washln	machine,		tumble	d	er,	uest room		1 928	2040
				TV Licence		tenant/cccu		ler	contributions				53
											Total	5l 628	55789
Investment	income			Bank Interest								291
				13ulldlng	society Interest								13
											Total	385
Incoming	resources	from
charitable	activities
											Total

Note 4			Analysis	ofresources expended	ofresources expended	ofresources expended	ofresources expended
Resources		expended	may be further		analysed	Ifthis	would	help	the reader ofthe	accounts.
						Anal	ls			This year f	Last	year 6
Costs ofgenerating
voluntary	Income
									Total
Fundraislng		trading	Residential	re airs						10998		21,383
costs			Insurance							2 970		1,584
			Utilities							3878		6,263
			Estate General							2078		2,869
			Wa es							12971		12469
			Management							7 538		7 136
			Professional		Fees					1,425		1 647
			Subscrlptlons							233		222
			Miscellaneous							528		1 953
									Total	42,619':	. '	64,626
Investment
management		costs
									Total
Charitable	activities
									Total
Governance		costs
									Total

										From -	1st	July 2022
										To -	30th June 2023
					2 22/2	2				2021/2022
FIXEDASSETS
Freehold Property							E	630,500.00			E	630,500.00
Property Improvements							E	23,507.02			E	23,507,02
New Equipment							E	5,200.00			E
Plant &Machinery							1	22 449.53				27,649,53
							E	681,666.55			E	881,656.66
CURRENT ASSETS
Lloyds TSB - Treasurers		Account			69,12644					54,249.80
Debtors Control				F	369.50					1,131.00
Nationwide Building Society Account				E	44,238.21					44,144.12
Petty Cash						34.27				160.42
NAACIF - ERF Investment		-at cost		E	66,090.00				E	63,570.00
Creditors Control				E
				E	179,858542				E	163,265.34
CURRENT LIABILITIES
Creditors Control					4,898.07				f	3,689.04
Sundry Creditors	and Accruals								E
Debtors Control Account				E					E
				E	4,898.07				E	3,689.04
Current Assets less Current			Liabilities				E	174,960.35			E	159,566.30
							E	8586'16 99			2	841 222.85
CAPITAL & RESERVES
Capital Account Revenue Account							f f	705,939.13 135,283.72			E	703,419,13 136,521.26
Revenue Account Suspense	22/23						F	15,394.05			f	1,282.46
							E	866 51I128			6	841 222.88