##
##
##
||||Page|
|---|---|---|---|
|Legal and|administrative|information||
|Trustees'|report||3-4|
|Statement|of trustees'|responsibilities||
|Independent
examiner's
report||||
|Statement|offinancial|activities|7-8|
|Statement|offinancial|position||
|Notes to|the financial statements||10-23|
##
##
##
##
##
|The trustees present their report and financial
statements
for the year ended 31 December 2021.||
|---|---|
|The financial statements
have been prepared
in accordance
with the accounting
policies set out in note 1 to the financial statements||
|and comply with the charity's
governing
document,
the Charities Act 2011 and "Accounting
and Reporting
by Charities: Statement of||
|Recommended
Practice applicable
to charities preparing
their accounts
in accordance
with the Financial
Reporting
Standard||
|applicable
in the UK and Republic of Ireland
published
in October 2019".||
|The legal and administrative
information
page forms part ofthis report,||
|Objectives and activities||
|The original act amalgamated
46 charities
and a further 6 charities were arnalgarnated
on 19July 1972for the provision
of sheltered||
|accommodation
on land
in Avenue Road, York, known as The Thomas Fothergil Homes and the administration
ofinvestments.||
|Out ofthe income ofthe scheme the costs ofthe administration
ofthe charity have to be borne and the surplus
is to be divided:-||
|1.
f150to the Advancement
branch;||
|2.
two-thirds
ofthe residue to the Almshouses
and Pension
branch; and||
|3.
one-third
ofthe residue to the Poors branch.||
|A charity
known
as the Lady Hewley's
Charity
for Schools came under
the administration
of the trustees
by a Scheme dated|19|
|January 1976but this has to remain
a separate
charity.||
|The trustees
have paid due regard to guidance
issued by the Charity Commission
in deciding what activities the charity should||
|undertake.||
|Achievements
and performance||
|2021 was a Challenging
year because ofthe Covid-19 pandemic. Trustees continued
with their comprehensive
and structured
policies||
|so as to ensure
the safety of residents,
staff and
third parties
and, whilst
ensuring
that proper protection
was afforded
to all, they||
|strove to minimise
the inconvenience
which
inevitably
was the consequence
of the time. Trustees
were grateful
for the continued||
|assistance
from outside to those residents
who did not have family or other support for their day-to-day needs. This continued
until|the|
|autumn
when, because ofthe improvement
in the situation,
the system was closed.||
|Inevitably,
because ofthe national
situation,
Trustees were not able to make as fast progress as envisaged
with a number ofschemes||
|which they are pursing
in order to ensure that the Almshouse
accommodation
is in excellent condition
and that amenities
on the|site|
|are as enhanced as they can be.||
|Although
security
issues on site do not raise particular
concern,
upon
review,
it was noted that the CCTV coverage
had gaps and,||
|accordingly,
two additional
CCTV cameras
were installed
so that six now cover the site which totals approximately
1 hectare. The||
|project to enlarge
the office was slowed
down
in that
it proved
challenging
to find an appropriate
contractor who was available,|but|
|work commenced
in December.
A review of the electrical
installations
on site had revealed
that
it was desirable
to carry out some||
|upgrading
work snd electricians
were appointed
to carry out this work by way ofa rolling programme.
As a result ofthe digitalisstion|of|
|the telephone
systems„ the warden
call units,
situated
in every residence,
were upgraded.
Trustees
continued
with
their plans|to|
|enhance
some of the garden
area by way of "green challenge"
and, also, to install
additional
accommodation
for mobility scooters.||
|Social and amenity
activities for residents
was compromised
but,
in particular,
a very enjoyable
Christmas
lunch was arranged
at|the|
|end ofthe year.||
|Trustees were sad to note the death
in October ofone oftheir former and long-serving
trustees,
Harry Briggs.||
|Grants were paid
in accordance
with the powers and obligations
ofthe relevant Charities.||
|Financial review||
|Total income was 2275,652 (2020: f271,257), total expenditure
was 8252,074 (2020: 8210,332) resulting
in a surplus
of f23,578||
|(2020:E60,925).After investment
gains off109,693(2020:854,127),the net income waa 8133,271 (2020:f115,052).||
##
##
##
##
##
##
##
##
|CURRENT FINANCIAL YEAR|CURRENT FINANCIAL YEAR|||||||
|---|---|---|---|---|---|---|---|
|||Unrestricted|Unrestricted|Restricted|Endowment|Total|Total|
|||funds|funds|funds|funds|||
|||general|designated|||||
|||2021|2021|2021|2021|2021|2020|
||Notes|||f|f|f|f|
|Income and endowments||||||||
|Charitable
activities||253,865||||253,865|249,311|
|Other trading
activities||17,820||||17,820|17,&20|
|Investments||3,449|24|272||3,745|3,395|
|Other income||222||||222|731|
|Total income||275,356||272||275,652|271,257|
|Expenditure||||||||
|Charitable
activities||202,423|44,408|5,243||252,074|210,332|
|Net gains/(losses)|on|||||||
|investments||35,513|15,346|1,299|57,535|109,693|54,127|
|Net income/(expenditure)||||||||
|before transfers||108,446|(29,038)|(3,672)|57,535|133,271|115,052|
|Gross transfers
between||||||||
|funds||(130,135)|122,066|4,967|3,102|||
|Net movement
in|funds|(21,689)|93,028|1,295|60,637|133,271|115,052|
|Fund balances at 1 January||||||||
|2021||201,201|649,302|49,165|836,272|1,735,940|1,620,888|
|Fund balances at|31|||||||
|December 2021||179,512|742,330|50,460|896,909|1,869,211|1,735,940|
##
|PRIOR FINANCIAL YEAR|PRIOR FINANCIAL YEAR|PRIOR FINANCIAL YEAR|PRIOR FINANCIAL YEAR||||||||
|---|---|---|---|---|---|---|---|---|---|---|
|||||||Unrestricted|Unrestricted|Restricted|Endowment|Total|
|||||||funds|funds|funds|funds||
|||||||general|designated||||
|||||||2020|2020|2020|2020|2020|
||||||Notes|||f|f|f|
|Income and endowments|||||||||||
|Charitable
activities||||||249,311||||249,311|
|Other trading
activities||||||17,820||||17,820|
|Investments||||||2,963|165|267||3,395|
|Other income||||||731||||731|
|Total income||||||270,625|165|267||271,257|
|Expenditure|||||||||||
|Charitable
activities||||||195,463|12,429|2,440||210,332|
|Net gains/(losses)||on investments||||18,443|7,970|557|27,157|54,127|
|Net income/(expenditure)
transfers||||before||93,805|(4,294)|(1,616)|27,157|115,052|
|Gross transfers|between||funds|||(95,837)|55,616|37,119|3,102||
|Net movement|In|funds||||(2,032)|51,322|35,503|30,259|115,052|
|Fund balances|at 1 January|||2020||203,233|597,980|13,662|806,013|1,620,888|
|Fund balances|at|31 December 2020||||201,201|649,302|49,165|836,272|1,735,940|
##
##
||||2021||2020||
|---|---|---|---|---|---|---|
|||Notes|||6||
|Fixed assets|||||||
|Tangible assets||13||760,935||753,523|
|investments||14||797,872||643,179|
|||||1,558,807||1,396,702|
|Current assets|||||||
|Debtors||15|2,584||4,826||
|Cash at bank and in|hand||333,116||361,795||
||||335,700||366,621||
|Creditors: amounts|falling due within one year|16|(25,296)||(27,383)||
|Net current assets||||310,404||339,238|
|Total assets less current liabilities||||1,869,211||1,735,940|
|Capital funds|||||||
|Endowment
funds||18||896,909||836,272|
|Income funds|||||||
|Restricted funds||19||50,460||49,165|
|Unrestricted
funds -|designated|20||742,330||649,302|
|Unrestricted
funds -|general|||179,512||201,201|
|||||1,869,211||1,735,940|
##
##
|FO|R THE YEAR ENDED 31DECEMBER 2021|||||||||
|---|---|---|---|---|---|---|---|---|---|
|1|Accounting
policies|||||||||
||Charity information|||||||||
||York City Charities
is a charity registered
with the Charity Commission
for England
and Wales.|||||||||
|1.1|Accounting
convention|||||||||
||The financial
statements
have been
prepared
in accordance
with
the charity's
governing
document,|the Charities|||Act 2011,|||||
||"Accounting
and Reporting
by Charities: Statement
of Recommended
Practice applicable
to charities|preparing|their||accounts||||in|
||accordance
with the Financial
Reporting
Standard
applicable
in the
UK and
Republic of Ireland
(FRS 102) (issued
2019)"and the Financial
Reporting
Standard
applicable
in the United
Kingdom
and Republic of Ireland (FRS 102).||||in|October||||
||The charity is a Public Benefit Entity as defined
by FRS 102.|||||||||
||The charity has taken advantage
ofthe provisions
in the SORP for charities
applying
FRS 102 Update|Bulletin|1 not to prepare||||||a|
||Statement ofCash Flows.|||||||||
||The financial statements
have departed
from the Charities
(Accounts and Reports) Regulations
2008 only to the||extent||required||||to|
||provide a true and fair view. This departure
has involved
following the Statement of Recommended
Practice for charities
applying
FRS 102rather than the version ofthe Statement of Recommended
Practice which is referred to in the Regulations
but which has|||||||||
||since been withdrawn.|||||||||
||The financial statements
are prepared
in sterling,
which is the functional
currency ofthe charity.|||||||||
||The financial
statements
are prepared
on a going concern
basis under the historical cost convention,|modified|to|include|||certain|||
||items at fair value. The principal
accounting
policies adopted are set out below.|||||||||
||Going concern|||||||||
||At the time of approving
the financial
statements,
the trustees
have a reasonable
expectation
that|the charity||has adequate||||||
||resources
to continue
in operational
existence for the foreseeable
future. Thus the trustees
continue to adopt the
basis ofaccounting
in preparing
the financial statements.|||going||concern||||
|1.3|Charitable
funds|||||||||
||Unrestricted
general
funds -these are funds which can be used
in accordance
with the charitable
objects at the discretion||||||of|the||
||trustees.|||||||||
||Oesignated
funds - these are funds set aside by the trustees
out ofunrestricted
general funds for specific purposes|||or projects.||||||
||Restricted
funds - these are funds
that can only be used for particular
restricted
purposes
within|the objects||of|the||charity.|||
||Restrictions
arise when specified
by the donor or when funds are raised for particular
restricted purposes.|||||||||
||Endowment
funds
—these are funds which must be held permanently
by the charity. Income arising on the endowment
fund||||||can||be|
||used
in accordance
with the objects ofthe charity and is included as unrestricted
income. Any capital|gains or|losses||arising||||on|
||investments
form part ofthe fund.|||||||||
|1.4|Income|||||||||
||All income is included
in the stateinent
of financial
activities when the charity is legally entitled
to the income and the amount|||||||can||
||be quantified
with reasonable
accuracy.|||||||||
|1.5|Expenditure|||||||||
||All expenditure
is accounted
for on an accruals
basis and has been classified
under
headings
that aggregate||all costs||||to that|||
||category.
Where costs cannot
be directly
attributed
to particular
headings
they have
been allocated|based|on|the|estimated|||||
||amount
attributable
to that activity
in the year.|||||||||
||Grants
payable
are charged
in the year when
the offer is conveyed
to the recipient
except
in those|cases where|||the||offer||is|
||conditional,
such grants being recognised as expenditure
when the conditions
attached
are fulfilled.|||||||||
||Governance
costs are costs for the general
running
ofthe charity itself as an organisation.|||||||||
##
|YORK CITY CHARITIES|YORK CITY CHARITIES|YORK CITY CHARITIES||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
|NOTES TO THE FINANCIAL STATEMENTS|||{CONTINUEO)|||||||||||||||||||||||
|FOR|THE YEAR ENDED 35DECEMBER 2025|||||||||||||||||||||||||
|1|Accounting
policies|||||||||||||||||||||(Continued)||||
|1.6|Tangible fixed assets|||||||||||||||||||||||||
||Tangible fixed assets costing more than 2500 are||capitalised||and||included||at cost|||including|||any incidental|||expenses ofacquisition.||||||||
||Freehold
land and Almshouses
are not depreciated.|||Depreciation|||of other assets|||||is|calculated|||to write off|||the excess|||of cost over||||
||estimated
residual
amount
evenly over their expected|||useful|lives||as follows subject||||||to annual|||review:||||||||||
||Freehold
property|||2% Straight line||||||||||||||||||||||
||Fixtures and fittings|||25%|Straight
line|||||||||||||||||||||
||The gain or loss arising
on the disposal|of an asset||is determined
as the difference||||||||||between||the sale proceeds|||||and|the|||carrying|
||value ofthe asset, and is recognised
in net income/(expenditure)||||||for the|year.||||||||||||||||||
|1.7|Fixed asset investments|||||||||||||||||||||||||
||Investments
are included
in the accounts|at market value at|||the||balance||sheet||date.|||Any|gain||or loss on||revaluation||||is taken to|||
||the statement
offinancial activities.|||||||||||||||||||||||||
|1.0|Impairment
offixed assets|||||||||||||||||||||||||
||At each reporting
end date, the charity|reviews|the|carrying||amounts||of its||tangible||||assets||to determine|||whether|||there|||is any|
||indication
that those assets have suffered|an impairment
loss.||||Ifany such|||indication||||exists,||the|recoverable|||amount ofthe||||||asset is|
||estimated
in order to determine
the extent|ofthe impairment
loss|||||(ifany).|||||||||||||||||||
|1.9|Cash and cash equivalents|||||||||||||||||||||||||
||Cash and cash equivalents
include cash in hand and deposits|||||held at call|||with|banks.||||||||||||||||
||The charity
has elected
to apply
the provisions||of|Section||11|'Basic||Financial|||Instruments'|||||and Section 12||||'Other|||Financial||
||Instruments
Issues' ofFRS 102to all ofits financial||instruments.|||||||||||||||||||||||
||Financial
instruments
are recognised
in the charity's|||balance|sheet when||||the|charity||||becomes||party to the|||contractual|||||provisions||
||ofthe instrument.|||||||||||||||||||||||||
||Basic financial assets|||||||||||||||||||||||||
||Basic financial
assets are measured
at|transaction||price
including
transaction||||||||costs. Financial|||||assets|classiTied as|||||receivable|||
||within one year are not amortised.|||||||||||||||||||||||||
||Basic financial liabilities|||||||||||||||||||||||||
||Basic financial
liabilities
are recognised|at transaction
price.||||Financial|||liabilities|||classified|||as||payable|within||one year|||||are not|
||amortised.|||||||||||||||||||||||||
||Oerecognltion
offinancial liabilities|||||||||||||||||||||||||
||Financial
liabilities are derecognised
when|the charity's||contractual|||obligations|||expire|||or are||discharged
or|||cancelled.||||||||
|1.10|Pension costs|||||||||||||||||||||||||
||Following
auto enrolment
from November|2015, new||and existing
employees|||||||are automatically||||||enrolled||into an Aviva|||||Pension||
||Scheme. Contributions
payable are charged to the||statement||offinancial|||activities||||as|incurred.|||||||||||||
|2|Charitable
activities|||||||||||||||||||||||||
||||||||||||||||||Charitable|||||Charitable||||
|||||||||||||||||||Income|||||||Income|
||||||||||||||||||||2021||||||2020|
|||||||||||||||||||||R|||||f.|
||Contributions
from residents|||||||||||||||||253,865||||||249,311||
##
##
##
||||||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|---|---|---|---|
||||||||||funds|funds|
||||||||||general|general|
||||||||||2021|2020|
||Rent||||||||17,820|17,820|
|4|investments||||||||||
||||||||Unrestricted|Unrestricted|Restricted|Total|
||||||||funds|funds|funds||
||||||||general|designated|||
||||||||2021|2021|2021|2021|
||||||||||R||
||Dividends||received from|Unit|Holding|in the UK|3,436||272|3,708|
||Interest on||cash deposits|held in the||UK|13|24||37|
||||||||3,449|24|272|3,745|
||||||||Unrestncted|Unrestricted|Restricted|Total|
||||||||funds|funds|funds||
||||||||general|designated|||
||||||||2020|2020|2020|2020|
||||||||||E||
||Dividends|received from||Unit Holding||in the UK|2,915||267|3,182|
||interest on||cash deposits|held|in the|UK|48|165||213|
||||||||2.963|165|267|3,395|
##
##
|||||||Unrestricted|Unrestricted|
|---|---|---|---|---|---|---|---|
|||||||funds|funds|
|||||||general|general|
|||||||2021|2020|
||Otherincome|||||222|731|
|6|Charitable
activities|||||||
|||||||Charitable|Charitable|
|||||||Expenditure|Expenditure|
|||||||2021|2020|
||Wardens|and assistants|||salary and expenses|24,915|24,188|
||Pension|costs||||2,542|2,118|
||Ryecare|- Warden|call|||9,492|9,145|
||Cleaner and gardener's||||salary and expenses|33,176|31,448|
||Heating,|lighting
and||water||53,819|53,896|
||Residents|amenities||||2,062|2,414|
||Repairs and maintenance|||||76,226|34,222|
|||||||202,234|157,431|
||Grants payable (see|||note 7)||5,243|2,440|
||Share of|support|costs (see note 8)|||41,197|47,161|
||Share of|governance||costs (see note 8)||3,400|3,300|
|||||||252,074|210,332|
||Analysis|by fund||||||
||Unrestricted
funds||—general|||202,423|195,463|
||Unrestricted
funds||- designated|||44,408|12,429|
||Restricted|funds||||5,243|2,440|
|||||||252,074|210,332|
##
##
||||Charitable|Charitable|
|---|---|---|---|---|
||||Expenditure|Expenditure|
||||2021|2020|
|Grants|to institutions|(1 grants):|||
|Clifton|Green Primary|School|2,000||
|Grants|to individuals|(8grants)|3,243|2,440|
||||5,243|2,440|
|Support cos|ts|||||||
|---|---|---|---|---|---|---|---|
|||2021|||2020|||
|||Support costs|Governance|2021|Support costs|Governance|2020|
||||costs|||costs||
|Depreciation||1,322||1,322|2,888||2,888|
|Subscriptions||531||531|490||490|
|Telephone||521||521|551||551|
|Insurances||2,875||2,875|2,850||2,850|
|Professional|fees|270||270|996||996|
|Salary ofclerk||24,785||24,785|23,232||23,232|
|Printing,
postage and||||||||
|stationery||941||941|1,111||1,111|
|General sundries||1,319||1,319|4,233||4,233|
|Accountancy||8,633||8,633|10,810||10,810|
|Independent|examiners fee||3,400|3,400||3,300|3,300|
|||41,197|3,400|44,597|47,161|3,300|50,461|
|Analysed
between||||||||
|Charitable
activities||41,197|3,400|44,597|47,161|3,300|50,461|
##
##
##
##
||||2021|2020|
|---|---|---|---|---|
||||Number|Number|
|Total|||||
|Wages|and salaries||55,495|53,993|
|Pension|costs||2,182|2,118|
|Pension|administration|costs|360|360|
||||58,037|56,471|
|||||Unrestricted|Unrestncted|Restricted|Endowment|Total|
|---|---|---|---|---|---|---|---|---|
|||||funds|funds|funds|funds||
|||||general|designated||||
|||||2021|2021|2021|2021|2021|
|||||g|6|K|||
|Unreaiised|gains|on|investments|35,513|15,346|1,299|57,535|109,693|
|||||Unrestricted|Unrestricted|Restricted|Endowment|Total|
|||||funds|funds|funds|funds||
|||||general|designated||||
|||||2020|2020|2020|2020|2020|
||||||F|||E|
|Unrealised|gains|on|investments|18,443|7,970|557|27,157|54,127|
##
##
|FO|R THE YEAR ENDED 31DEC|E|M|B|ER 2|021|||
|---|---|---|---|---|---|---|---|---|
|12|Transfers||||||||
||To capital replacement
fund|||||||(102)|
||To poors branch fund|||||||(4,817)|
||To advancement
branch
fund|||||||(150)|
||To extraordinary
repair fund|||||||(3,055)|
||To modernisation
and maintenance|fund||||||(51,600)|
||To fixed assetfund|||||||(10,411)|
||To climate change fund|||||||(50,000)|
||To future suitability
feasibility
fund|||||||(10,000)|
||Net transfers
(from) general funds|||||||(130,135)|
||From bungalow
fund to loan replacement|||fund||||(3,000)|
||From general
funds to extraordinary|fund||||||3,055|
||From general
funds to modemisation||and|maintenance|||fund|51,600|
||From general
funds to fixed asset fund|||||||10,411|
||From general
funds to climate change||fund|||||50,000|
||From general
funds to future suitability||feasibility|||fund||10,000|
||Net transfers
to designated
funds|||||||122,066|
||Net transfers
(from) unrestricted
funds|||||||(8,069)|
||From general
funds to capital replacement||||fund|||102|
||From bungalow
fund to loan replacement|||fund||||3,000|
||From loan replacement
fund to capital||fund|||||45,000|
||From loan replacement
fund to capital||fund|||||(45,000)|
||Net transfer to endowmnet
funds|||||||3,102|
||From general
funds to poors branch|fund||||||4,817|
||From general
funds to advancement|branch|||fund|||150|
|||||||||4,967|
##
##
|FO|R THE YEAR ENDED 31DECEMBER 2021|R THE YEAR ENDED 31DECEMBER 2021||||
|---|---|---|---|---|---|
|13|Tangible fixed assets|||||
||||Freehold land|Fixtures and|Total|
||||and|fittings||
||||Almshouses|||
||Cost|||||
||At 1 January 2021||746,792|32,695|779,48?|
||Additions|||8,734|8,734|
||At 31 December 2021||746,792|41,429|786,221|
||Depreciation|||||
||At 1 January 2021|||25,964|25,964|
||Depreciation
charged|in the year||1,322|1.322|
||At 31 December 2021|||27,286|27,286|
||Carrying
amount|||||
||At 31 December 2021||746,792|14,143|760,935|
||At 31 December 2020||746,792|6,?31|753,523|
|14|Fixed asset investments|||||
||||||UK quoted|
||||||investments|
||Valuation|||||
||At 1 January 2021||||643,179|
||Additions||||45,000|
||Unreaiised
gain||||109,693|
||At 31 December 2021||||797,872|
||Carrying
amount|||||
||At 31 December 2021||||797,872|
||At 31 December 2020||||643,179|
|15|Debtors|||||
|||||2021|2020|
||Amounts
falling due within one year:|||R||
||Other debtors|||936|3,086|
||Prepayments|||1,648|1,740|
|||||2,584|4,826|
##
##
|16|Creditors: amounts|Creditors: amounts|Creditors: amounts|falling due within one year||||
|---|---|---|---|---|---|---|---|
|||||||2021|2020|
||||||Notes|||
||Trade creditors|||||8,117|4,318|
||Other creditors|||||3,542|3,660|
||Accruals|||||9,179|12,049|
||Deferred|income|||17|4,458|7,356|
|||||||25,296|27,383|
|17|Deferred income|||||||
|||||||2021|2020|
|||||||6||
||Amount|brought|forward|||7,356||
||Amount|released|in|the year||(7,356)||
||Income received||in advance|||4,458|7,356|
|||||||4,458|7,356|
##
##
##
||||||Movement|in funds|||
|---|---|---|---|---|---|---|---|---|
||||Balance at|Income|Expenditure|Transfers|Gains and|Balance at|
||||1January 2021||||(losses) on|31 December|
||||||||investments|2021|
|||||||||f|
|Capital fund|||554,423|||45,000|16,967|616,390|
|Capital replacement||fund|236,849|||102|40,569|277.520|
|Loan replacement||fund|45,000|||(42,000)||3,000|
||||836,272|||3,102|57,536|896,909|
||||||Movement|in funds|||
||||Balance at|Income|Expenditure|Transfers|Gains and|Balance at|
||||1January 2020||||(losses) on1|January 2021|
||||||||investments||
||||||||E||
|Capital fund|||548,335||||6,088|554,423|
|Capital replacement||fund|215,678|||102|21,069|236,849|
|Loan replacement|fund||42,000|||3,000||45,000|
||||806,013|||3,102|27,157|836,272|
##
##
##
##
##
|||||Movement|in funds|||
|---|---|---|---|---|---|---|---|
|||Balance at|Income|Expenditure|Transfers|Gains and|Balance at|
|||1January 2021||||(losses) on
investments|31 December
2021|
|Lady Hewley's|Charity|9,735|272|(649)||1,299|10,657|
|Poors branch||37,013||(4,594)|4,817||37,236|
|Advancement|branch|2,417|||150||2,567|
|||49,165|272|(5,243)|4,967|1,299|50,460|
|||||Movement|in funds|||
|||Balance at|Income|Expenditure|Transfers|Gains and|Balance at|
|||1January 2020||||(losses) on|31 December|
|||||||investments|2020|
|Lady Hewley's|Charity|9,411|267|(500)||557|9,735|
|Poors branch||1,984||(1,940)|36,969||37,013|
|Advancement|branch|2,267|||150||2,417|
|||13,662|267|(2,440)|37,119|557|49,165|
##
##
##
##
##
##
##
|||||||Movement|in funds|||
|---|---|---|---|---|---|---|---|---|---|
|||||Balance at|Income|Expenditure|Transfers|Gains and|Balance at|
|||||1 January 2021||||(losses) on|31 Oecember|
|||||||||investments|2021|
|Extraordinary|repair fund|||104,675|||3,055|15,346|123,076|
|Modemisation|and maintenance|||||||||
|fund||||194,109|19|(44,408)|51,600||201,320|
|Major works fund||||50,133|||||50,138|
|Bungalow
fund||||105,000|||(3,000)||102,000|
|Fixed asset fund||||195,385|||10,411||205„796|
|Climate Change||response|fund||||50,000||50,000|
|Future suitability||feasibility|fund||||10,000||10,000|
|||||649,302|24|(44,408)|122,066|15,346|742,330|
|||||Movement|in funds|||
|---|---|---|---|---|---|---|---|
|||Balance at|Income|Expenditure|Transfers|Gains and|Balance at|
|||1January 2020||||(losses) on1
investments|January 2021|
|Extraordinary|repair fund|93,650|||3,055|7,970|104,675|
|Modemisation|and maintenance|||||||
|fund||154,813|125|(12,429)|51,600||194,109|
|Major works|fund|50,093|40||||50,133|
|Bungalow fund||108,000|||(3,000)||105,000|
|Fixed assetfund||191,424|||3,961||195,385|
|||597,980|165|(12,429)|55,616|7,970|649,302|
##
##
##
##
##
##
##
##
##
##
|FO|R THE YEA|R ENDED 31 DECEMBER|2021|||||
|---|---|---|---|---|---|---|---|
|21|Analysis of|net assets between funds||||||
||||Unrestricted|Designated|Restricted|Endowment|Total|
||||funds|funds|funds|funds||
||||2021
f|2021
f|2021
f|2021f|2021
f|
||Fund balances at 31 December 2021 are|||||||
||represented|by:||||||
||Tangible assets|||307,797||453,138|760,935|
||Investments||242,902|104,747|10,565|439,658|797,872|
||Current assets/(liabilities)||(62,891)|329,786|39,895|3,614|310,404|
||||180,011|742,330|50,460|896,410|1,869,211|
||||Unrestricted|Designated|Restricted|Endowment|Total|
||||funds|funds|funds|funds||
||||2020
f|2020
f|2020f|2020
f|2020
f|
||Fund balances at 31 December 2020 are|||||||
||represented|by:||||||
||Tangible assets|||300,385||453,138|753,523|
||Investments||206,888|89,401|9,267|337,623|643,179|
||Current assets/(liabilities)||(5,687)|259,516|39,898|45,511|339,238|
||||201,201|649,302|49,165|836,272|1,735,940|