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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 224309

TRUSTEES' REPORT AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

FOR

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

Page
Trustees' Report 1 to 4
Independent Examiner's Report 5
Statement of Financial Activities 6
Balance Sheet 7
Notes to the Financial Statements 8 to 15
Detailed Statement of Financial Activities 16 to 17

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

The trustees present their report with the financial statements of the charity for the year ended 31st December 2020. The trustees have adopted the provisions of 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) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES

Objects

The charity is required to administer and manage its freehold properties in Edenbridge, its investments and all other property of the charity in conformity with the Schemes dated 10 May 1978 and 26 June 1996. Out of the income of the charity the trustees are to pay the cost of repairs and insurance of the freehold properties and the other expenses of and incidental to the administration and management of the charity. Subject to these payments the trustees are required to apply out of the income a yearly sum of not less than £1,000 in promoting the education of persons under the age of twenty five years and/or providing benefits for any school or other educational establishment in the Parish of Edenbridge. Subject to this the trustees are required to apply the income of the charity as they think fit for any charitable purposes for the general benefit of the inhabitants of the Parish of Edenbridge.

Public benefit

The main object of the Trust is to benefit the inhabitants of Edenbridge at large. It is the Trustees' policy to spread this benefit as widely as possible within the community through the grants which they make.

ACHIEVEMENT AND PERFORMANCE

Review of activities

The Trust continued with its objectives of managing and maintaining the trust properties and investments in accordance with the Governing Schemes to provide grants for the benefit of the inhabitants of Edenbridge.

In view of the coronavirus pandemic the trustees waived the rents due for the June quarter. As a consequence the grants paid to recipients were reduced. At the year end the trustees had not committed to any future grant payments.

The income reduced from the previous year to £130,393 and expenditure decreased to £123,154. This included a decrease in grants made to £81,492 from £112,297. The grants are made to 38 organisations in and around Edenbridge whose activities cover a wide range of religious, educational, social, medical, sporting and other community support activities. No large grants were made so that the spread of activities supported could be maintained out of the smaller total available for distribution.There were no individual educational grants.

FINANCIAL REVIEW

Investment policy and objectives

The Trust's investments are managed by their stockbrokers under delegated authority from the Trustees. The current policy, which is subject to ongoing review, is to maximise total returns within a medium to low risk profile and maintain a balance between equity and fixed interest investments.

Reserves policy

The Trustees maintain a capital fund which reflects the value of the properties owned. All other transactions are passed through the general income fund.

Financial review

The Trust made a loss of £45,082 of which £52,321 was the net loss on investments. The Trustees had £37,498 net current assets in hand at the year end for future use.The investments have been kept under review by the Investments Committee with regular meetings with the stockbrokers. The Trustees have reduced their programme of grant making until the pandemic and its effects have subsided.

The trustees consider that the value of the properties has not significantly changed since they were last valued in 2018.

Page 1

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

STRUCTURE, GOVERNANCE AND MANAGEMENT Governing documents

The Great Stone Bridge Trust of Edenbridge is constituted by Schemes of the Charity Commissioners of 19 November 1909, 21 August 1936, 3 June 1970, 10 May 1978, 26 June 1996 and 10 January 2003. The latter Scheme was an Order of the Charity Commission to widen the administrative powers of the Trust.

Organisation

The Trustees have appointed a Clerk who acts as the charity's secretary and treasurer and deals with the day to day administration of the Trust. The Trustees also retain stockbrokers who advise on the management of the properties and the investments and employ a surveyor to advise on property matters as they arise.

Risk management

The Trustees have assessed the major risks to which the Trust is exposed in relation to the operations and finances of the Trust and the maintenance of the Trust properties and are satisfied that systems are in place to mitigate exposure to the major risks.

Insurance

The Trust properties are insured through an insurance broker and the Trustees have Directors and Officers insurance cover both of which have been reviewed during the year.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

224309

Principal address

Treasures Bough Beech Road Four Elms Edenbridge Kent TN8 6NE

Trustees

Clive Pearman Ben Brownless Roy Cunnington Mrs Christine Burges MBE (resigned 5.10.2020) John Hodson Giles Jackman Mrs Julie Johnson Councillor Robert Todd Miss Julie Thompsett Councillor Margot McArthur Alan Smart OBE

The charity is administered by a body of up to eleven trustees of whom two are nominative trustees appointed by the Town Council of Edenbridge. The remaining seven co-optative trustees are persons who have special knowledge of the town of Edenbridge. The nominative trustees are Councillors Robert Todd and Margot McArthur.

Nominative trustees are appointed for a term of four years and co-optative trustees for a term of five years.

Page 2

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

REFERENCE AND ADMINISTRATIVE DETAILS Independent Examiner

Mrs I. J. Currie Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB

Solicitors

Baldwin and Robinson Law Limited 4 Oxted Chambers 185-187 Station Road East Oxted Surrey RH8 0QE

Bankers

Lloyds Bank plc 1-3 London Road East Grinstead West Sussex RH19 1AH

Stockbrokers

J. M. Finn and Company Salisbury House London Wall London ECM 5TA

Sarasin Juxon House 100 St Paul's Churchyard London EC4M 8BU

Clerk to the Trustee s

J Southworth Southworth and Co Ltd Treasures Bough Beech Road Four Elms Edenbridge TN8 6NE

Page 3

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2020

Approved by order of the board of trustees on 21st April 2021 and signed on its behalf by:

John Hodson - Trustee

Page 4

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

Independent examiner's report to the trustees of The Great Stone Bridge Trust of Edenbridge

I report to the charity trustees on my examination of the accounts of The Great Stone Bridge Trust of Edenbridge (the Trust) for the year ended 31st December 2020.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Mrs I. J. Currie Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TN8 5AB

22nd April 2021

Page 5

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020

Notes
INCOME AND ENDOWMENTS FROM
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
Grants
Riverside and water meadows maintenance
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
Unrestricted
fund
£
82,630
47,763
130,393
33,077
81,492
8,585
123,154
(52,321)
(45,082)
118,049
72,967
Capital
£
-
-
-
-
-
-
-
-
-
3,086,932
3,086,932
2020
Total
funds
£
82,630
47,763
130,393
33,077
81,492
8,585
123,154
(52,321)
(45,082)
3,204,981
3,159,899
2019
Total
funds
£
107,238
56,159
163,397
34,946
112,297
7,733
154,976
144,922
153,343
3,051,638
3,204,981

The notes form part of these financial statements

Page 6

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

BALANCE SHEET 31ST DECEMBER 2020

Notes
FIXED ASSETS
Investments
Investments
9
Investment property
10
CURRENT ASSETS
Debtors
11
Cash at bank
CREDITORS
Amounts falling due within one year
12
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
13
Unrestricted funds:
General fund
Capital
TOTAL FUNDS
Unrestricted
fund
£
36,541
-
36,541
6,500
47,175
53,675
(17,249)
36,426
72,967
72,967
Capital
£
1,295,860
1,790,000
3,085,860
-
1,072
1,072
-
1,072
3,086,932
3,086,932
2020
Total
funds
£
1,332,401
1,790,000
3,122,401
6,500
48,247
54,747
(17,249)
37,498
3,159,899
3,159,899
72,967
3,086,932
3,159,899
3,159,899
2019
Total
funds
£
1,384,722
1,790,000
3,174,722
11,685
53,837
65,522
(35,263)
30,259
3,204,981
3,204,981
118,049
3,086,932
3,204,981
3,204,981

The financial statements were approved by the Board of Trustees and authorised for issue on 21st April 2021 and were signed on its behalf by:

John Hodson - Trustee

The notes form part of these financial statements

Page 7

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2020

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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) (effective 1 January 2015)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention with the exception of investments and investment properties which are included at market value.

The charity has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland':

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Expenditure

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Grants payable are payments made to third parties in furtherance of the charitable activities of the Trust. Single or multi-year grants are accounted for when either the recipient has a reasonable expectation that they will receive a grant and the trustees have agreed to pay the grant without condition, or the recipient has a reasonable expectation that they will receive a grant and any condition attaching to the grant is outside the control of the Trust.

Provisions for grants are made when the intention to make a grant has been communicated to the recipient but there is uncertainty about either the timing of the grant or the amount of the grant payable.

Investment property

Freehold property is stated at valuation.

Taxation

The charity is exempt from tax on its charitable activities.

Fund accounting

Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Unrestricted funds include designated funds where the trustees, at their discretion, have created a fund for a special purpose.

Restricted funds 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.

continued...

Page 8

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

2.
OTHER TRADING ACTIVITIES
Rents receivable
Insurance recovered
Interest
3.
INVESTMENT INCOME
On assets held at stockbrokers
4.
RAISING FUNDS
Other trading activities
Repairs and maintenance
Letting expenses
Legal fees
Insurance
Other costs
Surveyors fees
Support costs
Investment management costs
Support costs
Aggregate amounts
2020
£
70,806
11,811
13
82,630
2020
£
47,763
2020
£
707
1,617
988
13,920
528
-
9,960
27,720
2020
£
5,357
33,077
2019
£
96,761
10,466
11
2019
£
96,761
10,466
11
107,238
2019
£
56,159
2019
£
892
3,267
-
12,393
697
1,080
12,031
30,360
2019
£
4,586
34,946

continued...

Page 9

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

5. GRANTS PAYABLE
2020 2019
£ £
Grants
81,492 112,297
The total grants paid to institutions during the year was as follows:
2020 2019
£ £
To support organisations acting for the general benefit of the inhabitants of
the parish of Edenbridge 81,492 112,297
6. SUPPORT COSTS
Governance
Management costs Totals
£ £ £
Other trading activities 9,360 600 9,960
Investment management costs 5,057 300 5,357
14,417 900 15,317
7. TRUSTEES' REMUNERATION AND BENEFITS
There were no trustees' remuneration or other benefits for the year.
Trustees' expenses
There were no trustees' expenses paid for the year ended 31st December 2020 other than the reimbursement
costs expended on behalf of the Trust.
8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
Unrestricted Total
fund Capital funds
£ £ £
INCOME AND ENDOWMENTS FROM
Other trading activities 107,238 - 107,238
Investment income 56,159 - 56,159
Total 163,397 - 163,397
EXPENDITURE ON
Raising funds 34,946 - 34,946
Charitable activities
Grants
112,297 - 112,297

There were no trustees' expenses paid for the year ended 31st December 2020 other than the reimbursement of costs expended on behalf of the Trust.

continued...

Page 10

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
Unrestricted
fund
Capital
£
£
Riverside and water meadows maintenance
7,733
-
Total
154,976
-
Net gains on investments
144,922
-
NET INCOME
153,343
-
RECONCILIATION OF FUNDS
Total funds brought forward
(35,294)
3,086,932
TOTAL FUNDS CARRIED FORWARD
118,049
3,086,932
9.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1st January 2020
Revaluations
At 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019
Investments held within the stockbrokers funds at fair value comprised:
2020
£
Equities
1,043,316
Fixed interest securities, bonds and investment trusts
194,223
Property
-
Cash held within the portfolio
22,339
Alternatives
72,523
1,332,401
ACTIVITIES -
Unrestricted
fund
£
7,733
154,976
144,922
153,343
(35,294)
118,049
ACTIVITIES -
Unrestricted
fund
£
7,733
154,976
144,922
153,343
(35,294)
118,049
continued
Capital
£
-
-
-
-
3,086,932
3,086,932
Total
funds
£
7,733
154,976
144,922
153,343
3,051,638
3,204,981
Listed
investments
£
1,384,722
(52,321)
1,332,401
1,332,401
1,384,722
2020 2019
£ £
1,043,316 1,043,990
194,223 230,196
- 69,887
22,339 30,638
72,523 10,011
1,332,401 1,384,722

continued...

Page 11

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

9.
FIXED ASSET INVESTMENTS - continued
Investments comprising more than 5% of the total valuation were:
2020
£
Sarasin Endowments Class A Income Units
-
Sarasin Income and Reserves Class A Income Units
103,239
Sarasin Global Higher Dividend (Sterling Hedged) Units
147,522
Sarasin Global Higher Dividend Units
264,755
10.
INVESTMENT PROPERTY
FAIR VALUE
At 1st January 2020
and 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Other debtors
1,500
Prepayments and accrued income
5,000
6,500
9.
FIXED ASSET INVESTMENTS - continued
Investments comprising more than 5% of the total valuation were:
2020
£
Sarasin Endowments Class A Income Units
-
Sarasin Income and Reserves Class A Income Units
103,239
Sarasin Global Higher Dividend (Sterling Hedged) Units
147,522
Sarasin Global Higher Dividend Units
264,755
10.
INVESTMENT PROPERTY
FAIR VALUE
At 1st January 2020
and 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2020
£
Other debtors
1,500
Prepayments and accrued income
5,000
6,500
2019
£
204,059
68,237
101,107
133,152
2020
£
1,500
5,000
6,500
£
1,790,000
1,790,000
1,790,000
2019
£
6,685
5,000
11,685

continued...

Page 12

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

12. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
VAT
Grant commitments
Prepaid income
Accrued expenses
MOVEMENT IN FUNDS
Unrestricted funds
General fund
Capital
TOTAL FUNDS
Net movement in funds, included in the above are as
Unrestricted funds
General fund
TOTAL FUNDS
Comparatives for movement in funds
Unrestricted funds
General fund
Capital
TOTAL FUNDS
follows:
Incoming
resources
£
130,393
130,393
At 1.1.20
£
118,049
3,086,932
3,204,981
3,204,981
Resources
expended
£
(123,154)
(123,154)
At 1.1.19
£
(35,294)
3,086,932
3,051,638
3,051,638
2020
£
336
2,219
-
13,494
1,200
17,249
Net
movement
in funds
£
(45,082)
-
(45,082)
(45,082)
Gains and
losses
£
(52,321)
(52,321)
Net
movement
in funds
£
153,343
-
153,343
153,343
2019
£
466
2,211
17,373
13,713
1,500
35,263
At
31.12.20
£
72,967
3,086,932
3,159,899
3,159,899
Movement
in funds
£
(45,082)
(45,082)
At
31.12.19
£
118,049
3,086,932
3,204,981
3,204,981

13. MOVEMENT IN FUNDS

continued...

Page 13

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

13. MOVEMENT IN FUNDS - continued

Comparative net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
163,397
163,397
Resources
expended
£
(154,976)
(154,976)
Gains and
Movement
losses
in funds
£
£
144,922
153,343
144,922
153,343
Gains and
Movement
losses
in funds
£
£
144,922
153,343
144,922
153,343
153,343

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Capital
TOTAL FUNDS
At 1.1.19
£
(35,294)
3,086,932
3,051,638
3,051,638
Net
movement
in funds
£
108,261
-
108,261
108,261
At
31.12.20
£
72,967
3,086,932
3,159,899
3,159,899

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:

Unrestricted funds
General fund
TOTAL FUNDS
Incoming
resources
£
293,790
293,790
Resources
expended
£
(278,130)
(278,130)
Gains and
Movement
losses
in funds
£
£
92,601
108,261
92,601
108,261
Gains and
Movement
losses
in funds
£
£
92,601
108,261
92,601
108,261
108,261

continued...

Page 14

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2020

14. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2020.

Page 15

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020

2020
Unrestricted
funds
£
INCOME AND ENDOWMENTS
Other trading activities
Rents receivable
70,806
Insurance recovered
11,811
Interest
13
82,630
Investment income
On assets held at stockbrokers
47,763
Total incoming resources
130,393
EXPENDITURE
Other trading activities
Repairs and maintenance
707
Letting expenses
1,617
Legal fees
988
Insurance
13,920
Other costs
528
Surveyors fees
-
17,760
Charitable activities
Riverside Walk maintenance
5,879
Water meadows maintenance
2,706
Grants to institutions
81,492
90,077
Support costs
Management
Bank charges
60
Sundries
167
Clerk's fees
13,600
Agents, certification and risk assessment fees
590
14,417
2019
Total
funds
£
96,761
10,466
11
107,238
56,159
163,397
892
3,267
-
12,393
697
1,080
18,329
5,267
2,466
112,297
120,030
60
-
14,133
536
14,729

This page does not form part of the statutory financial statements

Page 16

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2020

2020
Unrestricted
funds
£
Management
Governance costs
Accountancy
900
Total resources expended
123,154
Net income/(expenditure) before gains and
losses
7,239
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
(52,321)
Net income/(expenditure)
(45,082)
2019
Total
funds
£
1,888
154,976
8,421
144,922
153,343

This page does not form part of the statutory financial statements

Page 17