2023-03-31-accounts - Parmiter's Almshouse And Pension Charity

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		Page
Index to the Financial Statements
Charity Information
Trustees' Report		4-5
Statement ofTrustees' Responsibilities
Independent Examiner's	Report
Statement ofFinancial Activities
Statement of Financial Postion
Statement ofCash Flows		10
Accounting Policies
Notes to the Accounts		12-15

Charity name:	Charity name:		Parmiter's Almshouse	and Pension	Charity
Charity registration		number:	215087
Registered oNce:			6 Trull Farm Buildings
			Tetbury
			Gloucestershire GLB	BSQ
Operations	address:		6 Trull Farm Buildings
			Tetbury
			Gloucestershire GLB	BSQ
Trustees who held oNce			Parmiter's Almshouse	and Pension	Charity	Limited
Chairperson:			Mr M Tyrrell
Vice chair:			Mr M Ling
Treasurer:			Miss A Ambrose
Independent	Examiner:		Anthony Armstrong	FCA
			Armstrong 8 Co
			Chartered Accountants	4 Statutory	Auditor
			4a Printing House Yard
			Hackney Road
			London E2 7PR
Bankers:			HSBC Bank Pic
			2 Cheapside High Road
			Wood Green
			London N22 6HJ

							2023	2022
				Unrestricted	Restricted	Endowment	Total Funds	Total Funds
Income and endowments		from:
Charitable activities					36,293		36,293	38,979
Investments				74,228			74,228	68,308
Total income				74,228	36,293		110,521	107,287
Expenditure on:
Charitable activities				110,385	43,994		154,379	116,679
Total expenditure				110,385	43,994		154,379	116,679
Total income less	expenditure			(36,157)	(7,701)		(43,858)	(9,392)
Net gains/(losses)	on investments			(162,610)	(258)		{162,868)	175,594
Net income/{expenditure)				(198,767)	(7,959)		(206,726)	166,202
Other recognised	gains/(losses):
Gains/{losses) on revaluation Net movement in funds		offixed assets	7	~( )11T7	423,700 ~4.5 74		423,700 ~s, s4	~ss,
Reconciliation of	funds:
Total funds brought	forward		13	2,722,379	1,242,033	19,893	3,984,305	3,818,103
Total funds carried forward			13	2,523,612	1,657,774	19,893	4,201,279	3,984,305

				31 March	2023	31 March	2022
			Notes
Fixed assets:
Tangible assets					1,388,793		989,679
Investments					2,661,523		2,824,392
Total Axed assets
Current assets:
Debtors			9	2,566		11,915
Cash at bank and In Total current assets		hand	10	160,223 %27H		169,940 78TH%
Creditors: amounts		falling due within one year		11,826		11,621
Net current assets/(liabilities)					150,963		170,234
Total net assets					4,201,279		3,984,305
The funds ofthe charity:
Endowmentfunds					19,893		19,893
Restricted income	funds		15		1,657,774		1,242,033
Unrestricted funds			15		2,523,612		2,?22,379
Total charity funds			17		4,201,279		3,984,305

Sta for	tement ofCash Flows the ear ended 31 March 2023
							Notes	2023	2022f
Cash flows from operating activities:
	Net cash provided by/(used in) operating	activities						(83,945)	(75,171)
Cash flows from investing activities:
	Dividends, interest and rents from investments							74,228	68,308
	Proceeds from sale of investments								150,000
	Purchase of investments								(150,000)
Net	cash provided byl(used in) investing	activities						4
Change in cash and cash equivalents in the			reporting		period			(9,717)	(6,863)
Cash and cash equivalents at the beginning			ofthe reporting			period		169,940	176,803
Cash and cash equivalents at the end ofthe			reporting		period			160,223	169,940
Notes to the Cash Flow Statement								2023	2022
1)	Reconciliation ofnet incomel(expenditure)			to net	cash flow from
	operating activities Net income/(expenditure) for the reporting			period	(as per	the statement	offrnaneial
	activities)							(206,726)	166,202
	Adjustments for:
	Depreciation charges							24,586	24,586
	(Gains)/losses on investments							162,S68	(175,594)
	Dividends, interest and rents from investments							(74,228)	(68,30S)
	(Increase)ldecrease in debtors							9,349	(10,536)
	Increase/(decrease) in creditors							205	(11,519)
	Net cash provided byl(used in) operating			activities				(83,945)	(75,171)
								2023	2022
									E
2)	Analysis ofcash and cash equivalents
	Cash in hand							160,223	169,940
	Total cash and cash equivalents							160,223	169,940

Net incoming	resources		2023	2022
Netincoming	resources are stated after	charging:		E
Independent	Examiner's fees —reporting	service	3,120	3,120
Depreciation	- owned assets		24,586	24,586

						Land &
Tangible fixed assets						buildingsf	Totalf
Cost
As at 1 April 2022						1,229,300	1,229,300
Revaluations						423,700	423,700
As at 31 March 2023
Depreciation
As at 1 April 2022						239,621	239,621
Charge for the year						24,586	24,586
As at 31 March 2023
Net book value
As at.31 March 2023						1,388,793	1,388,793
As at 31 March 2022						989,679	989,679
Investments						2023	2022
						f	f
Market value
As at 1 April 2022						2,824,392	2,648,798
Additions							150,000
Disposals							(150,000)
Revaluations						(162,869)	1?5,594
As at 31 March 2023
				Market	Value	Cost
Details ofinvestments			Units	2023	2022	2023	2022
				f	f		f
Special Range
BLKCharities UK	Equity Fund A Inc		174,858.708	1,239,231	1,252,577	438,996	438,996
BLKCharities UK	Bond Fund A Inc		131,637.326	194,683	227,295	278,513	278,513
General Fund
BLKCharities UK	Equity Fund A Inc		1,455.475	10,315	10,426	2,160	2,160
BLKCharities UK	Bond Fund A Inc		332.409	492	574	581	581
Widows Fund
BLKCharities UK	Bond Fund A Inc		743.74	1,100	1,284	1,150	1,150
School 8 Almshouse
BLKCharities UK	Bond Fund A Inc		376.07	556	649	657	657
COIF Charities Property fund - income units			426,953.75	465,976	551,453	455,000	455,000
Aviva Bonds				614,170	636,101	450,000	450,000
AJ Bell Investcentre		Charity Account	103,251.99	133,461	142,235	149,867	149,867
				2,659,985	2,822,596	1776925	1,776925,
Bequest Funds	(Restricted Funds)
C EFox's Bequest
BLKCharities UK	Bond Fund A Inc		103.34	153	178	162	162
T H Rippon's Bequest
BLKCharities UK	Bond Fund A lnc		134.02	198		209	209
JKeeve's Bequest
BLKCharities UK	Bond Fund A Inc		299.69	443	517		468
Queen Adekaude	R H
BLKCharities UK	Bond Fund A lnc		503.25	744	869	786	786
				1,539	1,796	1,625	1,625
TOTAL				2,661,523	2,824,392	1,778,550	1,778,550

for	the ear ended 3	1 March 2	023	023
9	Debtors: amounts	falling due	within one year			2023	2022
						F	F
	Residents weekly maintenance		contributions	paid	in arrears	1,841	1,865
	P repayments					725	10,050
10	Bank and cash in	hand				2023	2022
						F
	Business Money Manager					98,790	114,508
	Business Current					61,433	55,432
11	Creditors: amounts	falling due within one		year		2023	2022
						F	F
	Operating creditors					8,706
	Accruals 8 deferred	income				3,120	11,621
12	Endowment funds					2023	2022
						F	F
	Alfred Ewin Trust Bethnal Green					1,809	1,809
	Parmiter's Estate Charity					944	944
	Bethnal Green Old	Peoples Trust Fund				17,140	17,140
						19,893	19,893

The funds	ofthe charity: current year	Opening	Resources	Resources	Other	Closing
		balance	arising	utilised	movements	balance
					F
Restricted	funds
Endowment	funds	19,893				19,893
Restricted	income funds	1,242,033		(44,252)	423,700	1,657,774
	Total restricted funds			tZ4~
Unrestricted	funds
General funds		2,722,379 ,PEW'	74,228 TT~	(110,385) PKV83+	(162,610)	2,523,612 ~UT779
The funds	ofthe charity: prior year	Opening	Resources	Resources	Other	Closing
		balance	arising	utilised	movements	balance
			F		F	F
Restricted	funds
Endowment	funds	19,893				19,893
Restricted	income funds	1,237,422	38,979	(34,368)		1,242,033
	Total restricted funds	1,257,315	38,979	(34,368)		1,261,926
Unrestricted	funds
General funds		2,560,788	68,308	(82,462)	175,745	2,722,379
		3,818,103	107,287	(116,830)	175,745	3,984,305