CRAMER COTTAGES
RECISTERED CIIARITY NO. 221519
sTATEll￿NT OF ACCOUNTS
FOR THE YEAR EIIDED 31" DECEMBER 2022
Screatons Ltd.
Chartered Accountants
Former Atherstone College
Ratcliffe Road
ATHERSTONE
Wanvickshire
CV9 ILF

GIi4MER COTTAGES
CONTENTS
Trustees, Annual Report
Report of the Accountants
Receipts & Payments Account
Balance Sheet
Notes to the Accounts
6- 11

Page I
GIL4Th￿R COTTAGES
TRUSTEES REPORT FOR THE YEAR ENDED 31st DECEMBER 2022
TRUSTEES:
Ms. M. Cope
Mrs. B. Evans
Mib. L. Evans
Mrs. J. Saunders
Mr. T. Hardy
Mr. D. Harvey {Vice-Chairn]an)
Mr. P. Roberts
Mrs. M. Evans
Mrs. S. l. Drakeford
Mrs. S. I. Drakeford
ADMtNISTIL4TOR.,
WARDEN:
The Trnbtees present their AntLual Report and Accounts for the year ended 31, December
2022.
Four of our one-bedroom cottages are occupi¢a at present and we ar¢ pleas¢d to report our
bedsit now has a resident.
Our Residents, Mr. & Mrs. B. Stevenson, Mrs. J. Davies. Mr. D. Wigley. and Mr. R. Ball are
all well and enjoy life at Gramer Cottages. (In April Mr. B. Huggins left Gramer Cottages
due to a poli¢¢ in¢id¢nt).
The financial situation of the Charity remains hea]thy with provision being made annually for
ytiiiknal and extra ordinary repairs in future ye&ts.
W¢ continue with an annual programme of work and improvements. we gndeavour to Teceive
grants from any Énterested parties.
W¢ continually carry out improi'ements to the cottages. We give 'thanks' to Baron Davenport
Charity for their continued support. Also this y¢ar we w¢re fortunat¢ enough to gain a grant
from MancetteT Memorial Hall Committee. We give our 'thanks' to them too.
Our new systern that was impl¢mented due to COVID-19 restri¢tioiis remains in place. Our
Warden and a Trustee visit once a month and the Warden then iings, texts all Residents the
other three weeks. OUT Residents are happy with this system.

Page 2
GRAMER COTTAGES
TRUSTEES REPORT FOR THE YEAR ENDED 31" DECEMBER 2022 {continued}
The Trustees held seven n]eetings this year to discuss the day to day running of the Charity.
The Trnstees are in frequellt contsct via email, texts and telephone.
It was decided we would take our Residents out for a Christmas lunch. We went to the Black
Horse Public House in Sheepy Magna and we had a lovely lunch and afternoon, enjoyed by
everyone.
The Charity paid for the Residents'meals. The Trustees paid for themselves.
Gramer Cotta
es Tn￿tee
December 2022

Page 3
INDEPEf4DENT EXAMINERS> REPORT TO THE TRUSTELS OF
GRA1V￿R COTTAGES
I report on tbe awounts of the Tn￿t for the year ended 31" Decembcr 2022 wbich are set OUÉ
onpag¢s4to 11.
Respectftve Responslbllfitles of Trustee5 and Examiner
The charity's tmstee5 are responsible for the preparation of the accounts. The charity's
trustees consider that an audit is not requir¢d for this year (under section 43(2) of the Charities
Act 1993 (the 1993 Act)) and that an independent examination is needed.
It is my responsibility to..
Examine the accounts (under section 43(3)(a) of the 1993 Act.
To follow the procedures laid down in the General DiTections given by the Charity
CommRssioners (under Section 43(7)(b) of the 1993 Act),. and
To state whether particular matters have come to my attention.
Basis of Independent xAminers' Report
My examination was carried out in accordance with the General Directions given by the
Charity Commissioners. An examination includes a review of the accounting records kept by
the charity and a comparison of the accounts presented with those records. It also includes
consideration of any unusual itetns or disclosures in the accounts, and the seeking of
explanations from you as trllstees concerning any such matters. The procedures undertaken
do not provide all the evidence that would be T¥quired in an auth't and, consequently. I do not
express an audit opinion on the view given by the accounts.
Independent Examiners9 Statement
In connection with my examination, no matt¢r has come to my attcntion:
l. Which gives me reasonable cause to believe that, in any material respeGt, the
requirements..
to keep accounting records in accordance with S41 of the 1993 Act. 2nd
to pr¢pare accounts which accord with the accounting records dnd to oomply with the
accounting requireD]euts of the 1993 Act
have Thot been met. or
2. To which, in my opinion, attention should be drawn in order to enable a proper
understanding of the afjcounts to be reached.
Screatons Ltd. Chartered Accountants
lnstitufr of Chartered Accountants in England & Wales
Former Atherstone College, Ratcliffe Road Atherstone, WaTwickshire, CV9 ILF
26, September 2023

Page 4
GRAMER COTTAGES
RECEIPTS & PAYMENTS ACCOiINT
FOR THE YEAR ENDED 31st DECEMBER 2022
Notes
2022
2022
2021
2021
Turnover- Recei
Maintenance Contributions from Residents
Wayleave Field Income
i(b)
17,663
57
17,720
16,698
57
16,755
Other O
Grants
eratin
Costs
Managament & Service
Repairs & Maintenance
Social N¢edg
eratin
Recei
7,250
8,709
14,977
9,794
5,189
308
24,270
15,291
Interest Received &
Similar Receipts
Surplus/(Deficit) On Ordinary Activities
Before Taxation
Surplusl(Defi¢it) For The Year
2,056
1,715
2,756
2,756
3,179
3.179
Movement On Reserves
Balance Bruughi Forward
sU￿luSI(DeFlC1l) For The Year
Transfer T0￿rOM
Cyclical Repairs &
Maintenance Reserve
Extraordinary Repairs Reserve
Balance Catried Forward
81,197
2,756
78,018
3,179
83,953
81,197
Gramer Cottages has not acquired or discontinued any fimdamental activities during the
above two fmancial years.
The charity has no recognis¢d gaitss and Ios8es other then those included in the above
ceipts and payments account. Therefore no separate statenient of totsl re¢ognis¢d gains
and losses is needed.

Page 5
GRAMER COTTAGES
BALANCE SHEET
AT 31st DECEMBER 2022
Note
2022
2022
2021
2021
Fixed Assets
ui
Housin
At Cost
Less Grants Received
io
12
16
Land & Buildin
124,069
-103,556
124,069
-103,556
20,513
20,513
Assets
InvestmeTht$
Cash At Bank & In Hand
27.147
45,155
25,726
43,816
72,302
92,827
69,542
90,071
FiThallced B
Receipts & Payments Account
Designaied Reserves
83,953
8,874
92,827
81,197
8,874
90,071
iese accounts were &pproved by the Committee of management and signed on its behal
by:
Trustee
Trustee
Date

Page 6
GRAMER co'fTAGES
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31%t DECEIIIBER 2022
Princi
al Accountin
Policies
The accounts have been prq)ared in accordance with applicable accounting standards in
the United K?ngdom. The summary of the more important accounting policies is set out
below:
Basis of Accountin
The account5 are prepared under the historical cost basis of accounting.
b. Turnover
Turnover represents maintenance contributions received.
Housin
Land & Buildin
Thcrc is no record of the original cost of housing, land and buildings and iio v alup is
attributed thereto. The cost irAcluded in the balance sheet relates to improvements
carried out which were fi￿ded by grants received and the charity's own resources. As
th¢ properties are m&Tntained in a state of repair such that their estitllatcd r¢sidu
value is not less than their improvement cost or caLrying amount, the annual charg¢ for
depreciation would be nil.
ts Received
Housing Association Grants (HAG) and other grants were received to reduce the cost
of development and are therefor¢ shown as a deduction froTn thc cost of housing
properties on the balance sheet.
Extraordina
airs
Cost of extraordinary repairs unless represcnting improvements to the properties are
charged to the receipts and payments account in the year in which they are incurred.
f. Extrwrdina
air
Reserve
This revenue represents amounts set asid¢ to carry out major repaÈrs on housing
properties.
g. Charitable Fund Pro
Reserve
This reprebents the balance of charitabl¢ grants rec¢ived towards specifjc propety
improvem¢nts.
h. Social Needs Reserve
This represents the balance of funds that have b¢en specifically allocated for social
need purposes.
C clical Re
airs & Maxntenance Reserve
This reserve represents aniounts set aside for cycIical maintenance and to mept coqts in
excess of budgeted payments for any year.
j. Casb Flow Statement
Under Financial Reporting Standard no. I the charity is not required to produce a casb
flow statemenL

Page 7
GRAIIrfER COTTAGES
NOTES TO THE ACCOUNTS (continued)
FOR THL YLAR ENDED 31st DECEMBER 2022
ui
Equipment is stated at cost less depreciation. Depreciation is provided at a rate
calculated to write off the cost of equipment, less the estimated residual value over the
expected useful life on the following basis:
Equipment 250/0 reducing balance
l. Illustrative Disclosure
In common ivith many other businesses of our size and nature we use our auditors to
prepare and assist with the preparation of the f￿anCial statements.

Page 8
GRAMER co￿AGEs
NOTES TO THE ACCOUNTS (Continued)
FOR THE YEAR ENDED 31st DECEMBFR 2022
2022
2021
Administrator's Emolurnents
None of the trustees received emoluments. The emoluments of
the administrator to the trustees and the warden were as follows:
Erlloluments
5,468
6,231
Ir)terest R
ivable & Similar Recei
Bank Deposit Interest
Investment Receipts
48
2,008
2,056
50
1,665
1,715
axation
The association is a ￿gIStered charity and is therefore exempt from
liability to taxation on Éts receipts and capital gains.
Fixed Assets - Housin
Land & Buildin
Cost at 1st January & 3 Isl December 2022
124,069 124,069
Grants received at I st January & 3 1st December 2022 -103,556 -103,556
Net Book Value at 3 1st December 2022
20,5I3
20,513
Invcstments - NAACI
At 1st January 2022
Net Additions
At 3 1st December 2022
e & Accumulation Shares at Cost
25,726
1,421
27,147
24,614
1.112
25,726
Market Value 2022 £53.324 (2021 £53,030)

Pag¢ 9
GRAMER COTTAGES
NOTES TO THE ACCOUNTS (continued)
FOR THE YEAR ETriDED 31st DECEMBER 2022
Desi
ated Reserves
Cyclical Extra
Soelal Charitable Total
Repairs Ordinary Needs
Fund
& Maint. Repairs Reserve Property
Reserve Reserve
Reserve
Balance at 1st January 2022
Transfers to R¢ceipts &
Payments Account
Transfer from Extra Ordinary
Repair5 Reserve to Cyclical
Repairs & Maint. Reserve
Balance at 31st Decernber 2022
1,655
6,637
50
533
8,875
1,655
6,637
50
533
8,875
Commitments
At 31st December 2022 there were no capital conunitments (2021 nil).
Contiu
ellt Liabilities
At 31 st December 2022 there were no contingent liabilities (2021 nil).
io
Fixed Assets - E
Cost
ui
ment
At 1st J2nuary 2022
Additions
At 3 1st December 2022
reciation
At I st lanuary 2022
Charge for the Year
At 3 1st December 2022
Net Book Value
At 3 1st December 2022
2,012
2,012
1,996
2,000
12
At 3 1st December 2021
16

Page 10
GRAMER COTTAGES
RECEIPTS & PAYMENTS ACCOUNT
FOR THE YEAR ENDED 31st DECEMBER 2022
Recei
Maintenance Clwges
Wayleave Field Income
Granls Received
Inveslment Recei
NAALIF
Bank
17,663
57
7,250
2,008
48
2,056
27,026
Room Htre
Accountancy
AdEninistrator, Handyman &
Warden Wages (including expenses)
Property Repairs & Maintenance
Insurance
Subscriptions
Social Need & ILi¢idental Costs
Depreciation - Equipment
180
525
6,768
14,977
1,045
187
584
24,270
2,756
2,756
S luffjeficit for the Year
General Fund
BDCT Social Needs Fund
BDCT Central Heating Fund
Cyclical Repairs & Maintenance Fund
ER Fund
2,756

Pagell
GRAMER COTTAGES
ACCOUNTS sullI￿L￿Ry
FOR THE YEAR ENDED 31st DECEMBER 2022
Receipts
27,026
Payments (including depreciation)
-24,270
Surplus For The Year
2,756
Balance At Start Of Year
81,197
Balance At End Of Year
83,953
Transfers to decrease Property R¢pair Reserves
Uncommitted Reserves At End Of Year
83,953