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2023-07-03-accounts

Michael
Henry Heywoo
Mark Lawrence Head
Julian
David Shepherd		 Michael
Henry Heywoo
Mark Lawrence Head
Julian
David Shepherd		 d
Chairman David Michael Gibson
Testator John Bradshaw Gass Deceased (date of death 3July 1939)
Charity Number 221309
Accountants/Principal office Heywood
&Co
Kevan Pilling I-louse
1 Myrtle Street
Bolton
BL1 3AH
Bankers National
Westminster		 Bank Pic
24 Deansgate
Bolton
BL1 1BN
The COIF Charities Deposit Fund
80Cheapside
London
EC2V 6DZ
Solicitors Fieldings
Porter
Silverwell
House
Silverwell
Street
Bolton
BL1 1PT
Investment advisors CCLA Investment Management Ltd
St Alphage
House
2 Fore Street
London
EC2Y 5AQ
Independent examiner Simon Worswick BA FCA
Smith 8 Goulding I imited
Hamill
House
112-116Chorley New Road
6olton
BL1 4DH
Page
Trustees'
report		 1-3
Independent
examiner's		 report
Statement offinancial activities
Balance sheet
Notes to the accounts 7-15

Objectives and activities
The objects ofthe Charity are as follows:-
To provide annual
income for specified charities
To provide bursary
awards to individuals
connected		 with the profession ofarchitects
To provide grants to specified organisations
To provide grants for picture works ofart or other artistic work of materials or craftsmanship, and
To arrange and pay for a Lecture or Lectures on scientific, artistic, literary or musical subjects to be known as the
Sradshaw Gass Lectures

o1es 0nrestricted
Funds		 o1es 0nrestricted
Funds		 0esi9nated
Funda		 Restricted
Funds		 Endowment
Funds		 TotaI
2023		 Total
2522
Income and endowments
from:
Income from mvestments 23,207 34,972 6,2DD 64,379 63,948
Interest receivable 1,663 1,663 101
Other income 190 190
Total income 25,060 34,972 6,200 66,232 64,049
Expenditure
on:
Charitable
activities		 9 20,720 31,703 8,787 3,974 65,184 62,370
Total expenditure 20,720 31,703 8,787 3,974 65,184 62,370
Net income Iexpenditure 4,340 3,269 (2,587) (3,974) 1,048 1,879
Transfers
between
funds		 2,413 (2,413)
Gains r(Losses) on investment
assets
On disposal 162
On revaluation 306 (242) (30,656) (30,592) (35,871)
Net movement
in funds		 4,340 5,988 (5,242) (34,630) (29,544) (34,030)
Fund balances at 4 July 2022 16,351 16,379 89,313 1,934,707 2,056,750 2,090,780
Fund balances at3July 2023 20,691 22,367 84,D71 1,9DD,077 2,027,206 2,056,750
Unrestricted Designated Restricted Endowment Total Total
Funds Funds Funds Funds 2D23 2022
Notes 6 6 6 5
Fixed Assets
Investments 15 10,077 76,497 1,894,460 1,981,034 2,011,626
Chief Rents 1 1 1
1D,077 76,497 1,894,461 1,98'I,035 2,011,627
Current Assets
Cash at Bank 10 24,D51 27,565 17,499 5,616 74,731 70,933
Current
Liabilities
Creditors (3,360) (15,275) (9,925) (28,560) (25,810)
Net Current Assets 20,691 12,290 7,574 5,616 46,171 45,123
Total Net Assets 20,691 22,367 84,071 1,9D0,077 2,027,206 2,056,750
The Funds ofthe Charity
Endowment
Funds		 13 1,900,077 1,90D,D77 1,934,707
Restricted Funds 13 84,071 84,071 89,313
Designated
Funds		 13 22,367 22,367 16,379
Unrestricted
Funds		 13 20,691 2D,691 16,351
Total Charity Funds 20,691 22,367 84.071 1,900,077 2,027,206 2,056,750
The accounts were approved by the Trustees *m„
on .9..........~~ ...,. .~...W 3

2 Invest ment
income
Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Income fram listed
investments		 23,2D7 34,972 6,200 64,379 63,949
31nterest receivable
Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Bank interest 1,663 1,663 101
4 Other income
Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Ground rent 190 19D
Grant written back
190 19D

2D23 2022
Grants to institutions relating to grants payable comprise:
Restricted
Funds
Architects Benevolent Society 1,894 1,837
Bolton Guild of Help 631 612
Bradshaw Gass Scholarship Fund 5,000
Unity Church 631 612
Walmsley
Chapel		 631 612
Works ofArt
8,787 3,673
Designated
Funds
Architects
Benevolent		 Society 856 913
Birlenshaw 2,750 2,750
Bolton Deaf Society 1,200 1,200
Bolton Guild of Help 569 588
Bolton Hospice 2,000 2,000
Bolton Lads & Girls Club 1,200 1,200
Bradshaw Gass Educational Fund 'i7,69D 10,500
Forlalice 2,75D 2,750
Unity Church 569 588
Walmsley
Chapel		 2,119 588
31,703 23,077
Unrestricted
Funds
Bolton Deaf Society 5,000
Bolton Lads & Girls Club 1,20D 2,000
Bolton Town Centre Chaplaincy 1,00D 1,000
Walmsley
Chapel		 2,750
YMCA 1,200 10,000
6,150 18,000
Total Grants Payable 46,640 44,750
Grants awarded
in the year		 46,640 44,750
Grants cancelled or recovered during the year
Grants
paid during
the year		 (43,89D) (53,050)
Grants payable at 3July 2022 23,650 31,950
Grants payab!e at 3July 2023 26,400 23,650

Unrestricted Unrestricted Designated Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Grants payable (note 8) 6,150 31,703 8,787 46,640 44,750
Accountancy charges 11,922 3,974 15,896 14,978
independent Examiner's fee 2,160 2,160 2,160
Clerk's salary 64 64 64
Website costs 348 348 324
Bank charges 22 22 16
Legal fees
Sundry expenses 54 78
20,720 31,703 8,787 3,974 65,184 62,370
10Cash at bank
Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Natwest
Current		 2,008 5,616 7,624 5,495
Natwest
Deposit		 2,713
COIF 22,039 27,565 17,499 67,103 62,725
24,051 27,565 17,499 5,616 74,731 70,933
11Creditors
Unrestricted Designated Restricted Endowment Total Total
funds funds funds funds 2023 2022
Accruals 2,160 2,160 2,160
Grants payable 1,200 15,275 9,925 26,400 23,650
3,360 15,275 9,925 28,560 25,810

Unrestricted
funds		 Designated
funds		 Designated
funds		 Restricted
funds		 Endowment
funds		 Total
Fund balances at 3July 2023 are
represented
by:
Investments 10,077 76,497 1,894,461 1,981,035
Current assets 24,051 27,565 17,499 5,616 74,731
Creditors: amounts
within one year		 falling due (3,360) (15,275) (9,925) (28,560)
20,691 22,367 84,071 1,900,077 2,027,206
14Comparatives for 2022
Statement offinancial activities
Unrestricted Designated Restricted Endowment Total
Funds Funds Funds Funds 2022
Inrome and endowments from:
Income from mvestments 33,687 24,192 6,069 63,948
Interest receivable 101 101
Other income
Total income 33,786 24,192 6,069 64,049
Expenditure
on:
Charitable
activifies		 31,875 23,077 3,673 3,745 62,370
Total expenditure 31,875 23,077 3,673 3.745 62,370
Net income! expenditure 1,913 1,115 2,396 (3,745) 1,679
Transfers between funds 2,396 (2,396)
Gains r (Losses) on investment assets
On disposal 'l62 162
On revaluation (593) (2,221) (33,057) (35,871)
Net movement
in funds		 1,913 2,918 (2,221) (36,640) (34,030)
Fund balances at 4 July 2021 14,438 13,461 91,534 1,971,347 2,090,780
Fund balances at 3July 2022 16,351 16,379 89,313 1,934,707 2,056,750

14Comparatives
for 2022		 14Comparatives
for 2022		 (continued) (continued)
Movement
in funds
Funds Income Movement
in funds
Expenditure
Revaluation		 Transfers Balance at 3
July 2022
Restricted
Funds
Works ofArts Fund 36,493 36,493
Bradshaw Gass
Scholarship
Fund (i)		 55,041 2,396 (2,221) (2,396) 52,820
Architects
Benevolent
Society		 1,837 (1,837)
Bank Street Chapel
Bolton Guild of Help 612 (612)
Unity Church 612 (612)
Wafmsley
Chapel		 612 (612)
91,534 6,069 (3,673) (2,221) (2,396) 89,313
Designated
Funds
Architects
Benevolent
Society		 913 (913)
Bank Street Chapel
Birienshaw
Hall		 2,750 (2,750)
Bofton Guild of Help 588 (588)
Bolton Hospitals
Fund		 13,461 5,511 (2,000) (593) 16,379
Bolton Deaf Society 1,200 (1,200)
Bolton Lads 8 Girls
Club		 1,200 (1,200)
Bolton Women's
Aid		 2,750 (2,750)
Bradshaw Gass
Educational
Fund (ii)		 8,104 (10,500) 2,396
Unity Church 588 (588)
Walmsley
Chapel		 588 (588)
13,461 24,192 (23,077) (593) 2,396 16,379
Unrestricted
Fund		 14,438 33,788 (31,875) 16,351
Endowment
Fund		 1,971,347 (3,745) (32,695) 1,934,707
Total Funds 2,090,780 64,049 (62,370) (35,709) 2,056,750
Creditors
Unrestricted Designated
Restricted		 Endowment Total
funds funds funds funds 2022
Accruals 2,160 2,160
Grants payable 13,826 9,824 23,650
2,160 13,826 9,824 25,810

14Comparatives for 2022 for 2022 (continued) (continued)
Analysis of net assets between funds
Unrestricted
funds		 Designated
funds
Restricted
funds		 Endowment
funds		 Total
Fund balances at 3July 2022 are
represented
by:
Investments 9,771 76,739 1,925,117 2,011,627
Current assets 18,511 20,434 22,398 9,590 70,933
Creditors: amounts
within one year		 falling due (2,160) (13,826) (9,824) (25,810)
16,351 16,379 89,313 1,934,707 2,056,750
Expenditure
on charitable		 activities
Unrestricted
Designated		 Restricted Endowment Total
funds funds funds funds 2022
Grants payable 18,000 23,077 3,673 44,750
Accountancy
charges		 11,233 3,745 14,978
Independent
Examiner's		 fee 2,160 2,160
Clerk's salary 64 64
Website costs 324 324
Bank charges 16 16
Legal fees
Sundry expenses 78 78
31,875 23,077 3,673 3,745 62,370
Cash at bank
Unrestricted Designated Restricted Endowment Total
funds funds funds funds 2022
Natwest
Current		 (1,382) 6,877 5,495
Natwest
Deposit		 2,713 2,713
COIF 19,893
20,434		 22,398 62,725
18,511
20,434		 22,398 9,590 70,933
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