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2022-12-31-accounts

Page
Report ofthe Trustees 1 to 6
Report ofthe Independent
Auditors
7 to 9
Statement ofFinancial Activities 10
Balance Sheet
Notes to the Financial Statements 12 to 20
Detailed Statement ofFinancial Activities 21 to 22

2022 2021
Unrestricted Restricted Endowment Total Total
funds funds fund funds funds
Notes
INCOME AND
ENDOWMENTS FROM
Charitable
activities
Letting ofproperties
Grant income
180,575 180,575 169,771
35,000
Investment
income
23,794 23,794 21 784
Total 204,369 204,369 226,555
EXPENDITURE ON
Charitable
activities
Letting ofproperties
Investment
management
costs 188,204 19,249 7,663 215,116 167,687
1,200
Total 188,204 19,249 7,663 215,116 168,887
Net gains/(losses)
on
investments
~3,611)' 646 ~2,966) 6,740
NET
INCOME/(EXPENDITURE) 12,554 (19,249) (7,018) (13,713) 64,408
Transfers
between
funds
12 35,000 (35,000)
Other recognised
gains/(losses)
Gains/(losses)
on revaluation
fixed assets
of ~20,686) ~24,132) ~44 818) 71,041
Net movement
in funds
26,868 (54,249) (31,150) (58,531) 135,449
RECONCILIATION OF
FUNDS
Total funds brought
forward
552,068 587,516 769,376 1,908,960 1,773,511
TOTAL FUNDS CARRIED
FORWARD 578,936 533,267 738,226 1 830,429 1,908,960

BALANCE SHEET
31STDECEMBER 2022
2022 2021
Notes
FIXEDASSETS
Tangible assets 763,865 783,554
Investments 749,958 761,842
1,513,823 1,545,396
CURRENT ASSETS
Debtors 42,180 61,630
Investments 127,078 139,975
Cash at bank and in hand 184,495 171743
353,753 373,348
CREDITORS
Amounts
falling due within one year
10 (17,147) (9,784)
NET CURRENT ASSETS 336,606 363,564
TOTAL ASSETSLESSCURRENT
LIABILITIES 1,850,429 1,908,960
NET ASSETS 1,850,429 1,908,960
FUNDS
Unrestricted
funds
578,936 552,068
Restricted funds 533,267 587,516
Endowment
funds
738,226 769,376
TOTAL FUNDS 1,850,429 1,908,960

INVEST MENT INCOME
2022 2021
Dividends received 22,645 21,779
Interest receivable 1,149 5
23,794 21,784

2022 2021
Wages
Other
and salaries
pension costs
36,716
642
31,322
443
37,358 31,765

TANGIBLE FIXEDASSETS
Freehold
property
COST
At 1stJanuary
2022
1,328,196
Additions 6,023
At 31stDecember 2022 1,334,219
DEPRECIATION
At 1stJanuary 2022 544,642
Charge for year 25,712
At 31stDecember 2022 570,354
NET BOOK VALUE
At 31stDecember 2022 763,865
At 31stDecember 2021 783,554
Chapel
Street Nurses Home &
Cottages Almshouses Parsonage Total
Freehold properties breakdown
COST
At 1 January 2022 42,592 1,054,586 231,018 1,328,196
Additions
in the year
6,023 6,023
At 31December 2022 48,615 1,054,586 231,018 1,334,219
DEPRECIATION
At 1 January 2022 438,300 106,342 544,642
Charge for the year 21,092 4,620 25,712
At 31December 2022 459,392 110,962 570,354
NET BOOK VALUE
At 31December 2022 48,615 595,194 120,056 763,865
At 31December 2021 42,592 616,286 124,676 783,554

FIXEDASS ETINVESTMENTS
Listed
investments
MARKET VALUE
At 1stlanuary 2022 761,842
Additions 54,997
Disposals (45,047)
Revaluations ~21,834)
At 31stDecember 2022 749,958
NET BOOK VALUE
At 31stDecember 2022 749,958
At 31stDecember 2021 761,842
There were no investment There were no investment There were no investment assets outside the UK.
Cost or valuation at 31st December 2022 is represented by:
Listed
investments
Valuation in 2022 147,669
Cost 602,289
749,958

DEBTORS:AMOUNTS FALLING DUK WITHIN ONE YEAR
2022 2021
Balance with stockbrokers 29,179 50,458
Prepayments 13,001 ~11 172
42,180 61,630

CURR ENT ASSETINVESTMKNTS
2022 2021
Listed investments 127,078 139,975

2022 2021
K
Trade creditors 8,759 3,431
Taxation and social security 1,247 (24)
Other creditors 7,141 6,377
17,147 9,784
ANALYSIS OF NET ASSETSBETWEEN FUNDS
2022 2021
Unrestricted Restricted Endowment Total Total
funds funds fund funds funds
Fixed assets 48,615 533,267 181,983 763,865 783,554
Investments 217,457 532,501 749,958 761,842
Current assets
Current liabilities
330,011
~I7,147)
23,742 353,753
~17,147)
373,348
~9,784)
578,936 533,267 738,226 1,850,429 1,908,960
MOVEMKNT IN FUNDS
Net Transfers
movement between At
At 1.1.22 in funds funds 31.12.22
Unrestricted funds
General fund 322,374 (9,785) 275 312,864
1,000 Fund 1,122 (43) 1,079
Extraordinary
Chapel Street
Repair Fund
Cottages Fund
228,572 1,696 (13,890)
48,615
216,378
48,615
552„068 (8,132) 35,000 578,936
Restricted funds
Housing Grant Restricted Fund
New Project Fund
552,516
35,000
(19,249) ~35,000) 533,267
587,516 (19,249) (35,000) 533,267
Endowment funds
Capital Endowment Fund 769,376 (31,150) 738,226
TOTAL FUNDS 1,908,960 ~58,531) 1,850,429

Incoming Resources Gains and Movement
resources expended losses in funds
f.
Unrestricted funds
General fund 204,369 (188,204) (25,950) (9,785)
1,000 Fund (43) (43)
Extraordinary Repair Fund 1,696 1,696
204,369 (188,204) (24,297) (8,132)
Restricted funds
Housing Grant Restricted Fund (19,249) (19,249)
Endowment funds
Capital Endowment Fund (7,663) (23,487) (31,150)
TOTAL FUNDS 204 369 ~215,116) ~47 784) ~58531)
Comparatives for movement in funds
Net Transfers
movement between At
At 1.1.21 in funds funds 31.12.21
Unrestricted funds
General fund 291,060 45,204 (13,890) 322,374
1,000Fund 1,027 95 1,122
Extraordinary Repair Fund 190807 23,875 13,890 228,572
482,894 69,174 552,068
Restricted funds
Housing
Grant Restricted Fund
New Project Fund
571,765 (19,249)
35 000
552,516
35,000
571,765 15,751 587,516
Endowment funds
Capital Endowment Fund 718,852 50,524 769,376
TOTAL FUNDS 1,773,511 135,449 1,908,960

MOVEMEN T IN FUNDS T IN FUNDS - continued
Comparative net movement in funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
Unrestricted funds
General fund 191,555 (141,975) (4,376) 45,204
1,000 Fund 95 95
Extraordinary Repair Fund 23,875 23,875
191,555 (141,975) 19,594 69,174
Restricted funds
Housing Grant Restricted Fund (19,249) (19,249)
New Project Fund 35000 35,000
35,000 (19,249) 15,751
Endowment funds
Capital Endowment Fund (7,663) 58,187 50,524
TOTAL FUNDS 226,555 i168,887) 77,781 135,449

ACCOMO DATION
IN M
ANA GEMENT
2021 2020
No. No.
Almshouse accommodation units - housing for older persons 28 28
28

DETAILED STATEMENT OF FINAN
FORTHE YEAR ENDED 31STD
CIAL ACTIVITIES
ECEMBER 2022
2022 2021
INCOME AND ENDOWMENTS
Investment
income
Dividends
received
22,645 21,779
Interest receivable 1,149 5
23,794 21,784
Charitable
activities
Letting ofproperties 179,654 169,497
Grants 35,000
Miscellaneous 921 274
180,575 204,771
Total incoming
resources
204,369 226,555
EXPENDITURE
Charitable
activities
Wages 36,716 31,322
Pensions 642 443
Rates and water 1,880 1,383
Insurance 11,297 10,556
Light and heat 8,571 6,442
Telephone 1,665 3,759
Sundries 6,407 5,986
Legal and professional fees (1,551) 2,500
General repairs and maintenance 54,382 55,522
Emergency
call centre
Window
cleaner
3,429
1,185
2,057
2,015
Equipment 1,360
Audit and accountancy 6,198 6,630
Temporary
Admin Officer
19,800 12,000
Broker charges 1,200 1,200
Cleaning 1,485
Quinquennial
repairs
1,624
Clock tower repairs 34,337
Freehold property
depreciation
25,712 25,712
214,979 168,887
Support costs
Finance
Bank charges 137
Total resources expended 215,116 168,887
Net (expenditure)/income before gains and
losses (10,747) 57,668

DETAILED STATEMENT OF FINANC
FOR THE YEAR ENDED 31STDE
IAL ACTIVITIES
CEMBER 2022
2022 2021
Realised recognised
Realised gains/(losses)
gains and losses
on fixed asset investments
~2,966) 6,740
Net (expenditure)/income ~13,713) 64,408