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2021-12-31-accounts

REGISTERED CHARITY NUMBER: 224309

TRUSTEES' REPORT AND

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

FOR

THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

CONTENTS OF THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

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Page
Trustees' Report 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Balance Sheet
6
Notes to the Financial Statements 7 to 14
Detailed Statement of Financial Activities IS to 16
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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

The trustees present their report with the financial statements of the charity for the year ended 31st December 2021. 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 ofmanaging and maintaining the trust properties and investments in accordance with the Governing Schemes to provide grants for the benefit ofthe inhabitants of Edenbridge. In 2020 the trustees waived the rents due for the June quarter to give some relief in the coronavirus pandemic. In this year the full rents were collected and grants paid increased accordingly. At the year end, rather than paying a current grant, the trustees had committed to matching funding for an organisation which was due to receive this in in 2023. The income increased over the previous year to £156,315 and expenditure increased to £166,326. This included an increase in grants made to £102,348 from £81,492. The grants are made to 32 organisations in and around Edenbridge whose activities cover a wide range of religious, educational, social, medical, sporting and other community support activities.individual educationalNo large grantsgrants.were made so that the spread of activities supported could be maintained.There were no

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 aim to maintain reserves at a minimum of £250,000 in the Trust's investment portfolio which can be readily realised as cash, when needed to cover a year of charitable expenditure. The Trustees consider that this level will provide sufficient funds to respond to grant applications and ensure that support and governance costs are covered.

Financial review The Trust made a profit of £136,584 of which £146,595 was the net gain on investments. The Trustees had £33,487 net C urrenommi t teeassets within handregularat meetings the yearwith end thefor stockbrokers. future use.The investments have been kept under review by the Investments

propertiesThe trusteesin 2022.consider that the value of the properties has changed since they were last valued and intend to revalue the

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

TRUSTEES' REPORT

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FOR THE YEAR ENDED 31ST DECEMBER 2021

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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 majorTrust andrisks. the maintenance of the Trust properties and are satisfied that systems are in place to mitigate exposure to the 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 John Hodson Giles Jackman Mrs Julie Johnson Councillor Robert Todd Miss Julie Thompsett Councillor Margot McArthur Alan Smart OBE Dr Simon Morrison (appointed 28.7.2021)

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 nine 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.

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

TRUSTEES' REPORT FOR THE YEAR ENDED 31ST DECEMBER 2021

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 ple 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 Approved by order ofthe board oftrustees onda 22 and signed on its behalf by:

John Hodson - Trustee

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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 Trust)I reportfor to thethe year charity endedtrustees3 Ist onDecember my examination 2021. of the accounts of The Great Stone Bridge Trust of Edenbridge (the

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 the Act. my examination I have followed all applicable Directions given by the Charity Commission under section 145(5)(b) of

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:

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.

VA,

Mrs I. J. Currie Currie Accountancy Limited Chartered Accountants First Floor 13a High Street Edenbridge Kent TNS 5AB Date: bala, Doprdsn BO ibea .

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

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||||||| |---|---|---|---|---|---| |Unrestricted|2021|2020| |fund|Total|Total| |Notes|Capital|funds|funds| |INCOME|£|£|£|£| |AND ENDOWMENTS FROM| |Other trading activities|2|106,638|-|106,638|82,630| |Investment income|3|49,677|-|49,677|47,763| |Total|156,315|-|156,315|130,393| |EXPENDITURE ON| |Raising funds|4|56,284|-|56,284|33,077| |Charitable|activities| |Grants| |Riverside|102,348|-|102,348|81,492| |and water meadows maintenance|7,694|-|7,694|8,585| |Total|166,326|-|166,326|123,154| |Net gains/(losses) on investments|146,595|-|146,595|(52,321)| |NET INCOME/(EXPENDITURE)|136,584|-|136,584|(45,082)| |RECONCILIATION OF FUNDS| |Total funds brought forward|72,967|3,086,932|3,159,899|3,204,981| |TOTAL FUNDS CARRIED FORWARD|209,551|3,086,932|3,296,483|3,159,899|

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The notes form part of these financial statements

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

BALANCE SHEET 31ST DECEMBER 2021

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||||||| |---|---|---|---|---|---| |Unrestricted|2021|2020| |fund|Total|Total| |Notes|Capital|funds|funds| |FIXED ASSETS|ib|£|£|£| |Investments| |Investments|9|183,136|1,295,860|1,478,996|1,332,401| |Investment property|10|-|1,790,000|1,790,000|1,790,000| |183,136|3,085,860|3,268,996|3,122,401| |CURRENT|ASSETS| |Debtors|11|19,646|-|19,646|6,500| |Cash at bank|42,610|1,072|43,682|48,247| |62,256|1,072|63,328|54,747| |CREDITORS| |Amounts falling due within one year|12|(29,841)|-|(29,841)|(17,249)| |NET CURRENT ASSETS|32,415|1,072|33,487|37,498| |TOTAL ASSETS|LESS CURRENT| |LIABILITIES|215,551|3,086,932|3,302,483|3,159,899| |CREDITORS| |Amounts falling due after more than one year|13|(6,000)|-|(6,000)|-| |NET ASSETS|209,551|3,086,932|3,296,483|3,159,899| |FUNDS|14| |Unrestricted|funds:| |General|fund| |Capital|209,551|72,967| |3,086,932|3,086,932| |3,296,483|3,159,899| |TOTAL FUNDS|3,296,483|3,159,899|

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The financial statements were approved by the Board of Trustees and authorised for issue on “rrreteereeeeeestssisssssssessssssevseseees and Were Signed on its behalf by: va:- Trustee 2of¢ [2

The notes form part of these financial statements

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST DECEMBER 2021

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 resources.attributed to particular headings they have been allocated to activities on a basis consistent with the use of 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 Trust.expectation that they will receive a grant and any condition attaching to the grant is outside the control of the 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. specialUnrestrictedpurpose.funds include designated funds where the trustees, at their discretion, have created a fund for a 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.

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS - continued FOR THE YEAR ENDED 31ST DECEMBER 2021

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||||| |---|---|---|---| |EE| |2|OTHER TRADING ACTIVITIES| |2021|2020| |Rents|£|£| |receivable|93,990|70,806| |Insurance recovered|12,645|11,811| |Interest|3|13| |106,638|82,630| |3.|INVESTMENT INCOME| |2021|2020| |On|£|£| |assets held at stockbrokers|49,677|47,763| |4,|RAISING|FUNDS| |Other trading|activities| |2021|2020| |Repairs|£|£| |Letting|and maintenance|19,158|707| |Legal|expenses|3,427|1,617| |fees|3,063|988| |Insurance|14,864|13,920| |Gas,|electricity and rates|135|-| |Other costs|743|528| |Support costs|9,694|9,960| |51,084|27,720| |Investment|management|costs| |2021|2020| |Support|£|£| |costs|5,200|5;357| |Aggregate amounts|56,284|33,077|

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTESFOR TO THE FINANCIAL STATEMENTS- continued THE YEAR ENDED 31ST DECEMBER 2021

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|||||| |---|---|---|---|---| |ne|GRANTS PAYABLE| |2021|2020| |Grants|£|£| |102,348|81,492| |The total grants paid to|institutions during the year was|as follows:| |2021|2020| |To|£|£| |the|support organisations|acting for the general|benefit of|the inhabitants of| |parish ofEdenbridge|102,348|81,492| |6.|SUPPORT COSTS| |Governance| |Management|costs|Totals| |Other|£|£|£| |trading activities|8,894|800|9,694| |Investment management costs|4,800|400|5,200| |13,694|1,200|14,894|

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ds 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 of costs expended on behalf of the Trust.

  1. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

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|||||| |---|---|---|---|---| |Unrestricted|Total| |fund|Capital|funds| |INCOME|z|£|£| |AND ENDOWMENTS|FROM| |Other trading activities|82,630|-|82,630| |Investment income|47,763|-|47,763| |Total|130,393|-|130,393| |EXPENDITURE ON| |Raising funds|33,077|-|33,077| |Charitable|activities| |Grants| |Riverside|81,492|-|81,492| |and water meadows maintenance|8,585|-|-|8,585|

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

FORNOTES TO THE FINANCIAL STATEMENTScontinued THE YEAR ENDED 31ST DECEMBER 2021

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|||||| |---|---|---|---|---| |8.|COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES|- continued| |Unrestricted|Total| |fund|Capital|funds| |if|5|£| |Total|123,154|-|123,154| |Net gains/(losses)|on investments|(52,321)|-|(52,321)| |NET INCOME/EXPENDITU RE)|(45,082 )|-|(45,082)| |RECONCILIATION OF FUNDS| |Total funds brought forward|118,049|3,086,932|3,204,981| |TOTAL FUNDS CARRIED FORWARD|72,967|3,086,932|3,159,899| |9.|FIXED ASSET INVESTMENTS| |Listed| |investments| |MARKET VALUE|5| |RevaluationsAt|Ist January 2021|1,332,401| |146,595| |At|31st December 2021| |1,478,996| |NET BOOK VALUE| |At 31st December 2021| |1,478,996| |At|31st December 2020| |1,332,401|

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Investments held within the stockbrokers funds at fair value comprised:

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|||| |---|---|---| |2021|2020| |£|£| |Equities|1,113,659|1,043,316| |Fixed interest securities, bonds and investment trusts|193,714|194,223| |Cash held within the portfolio|18,013|22,339| |Alternatives|153,610|72523| |1,478,996|1,332,401|

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

NOTES TO THE FINANCIAL STATEMENTS FOR - continued THE YEAR ENDED 31ST DECEMBER 2021

  1. FIXED ASSET INVESTMENTS - continued

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||||| |---|---|---|---| |Investments comprising more than 5% of|the total|valuation|were:| |2021|2020| |5|£| |Sarasin Income and Reserves Class A Income Units|101,637|103,239| |Sarasin Global Higher Dividend (Sterling Hedged) Units|176,532|147,522| |Sarasin Global Higher Dividend Units|314,363|264,755|

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The Trust having been in existence since 1909 and being exempt from tax, it is neither useful nor possible to show the original cost of the investments.

  1. INVESTMENT PROPERTY

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|||| |---|---|---| |FAIR VALUE|£| |At|Ist January|2021| |and|31st December 2021| |1,790,000| |NET BOOK VALUE| |At 31st December 2021| |1,790,000| |At 31st December 2020| |1,790,000|

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11. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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||||||| |---|---|---|---|---|---| |2021|2020| |Trade|debtors|£|£| |Prepayments|and|accrued|income|14,646|1,500| |5,000|5,000| |19,646|6,500|

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

FORNOTES TO THE FINANCIAL STATEMENTScontinued THE YEAR ENDED 31ST DECEMBER 2021

12; CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

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|||||| |---|---|---|---|---| |2021|2020| |Trade|creditors|£|£| |VAT|712|336| |Grant commitments|5,334|2,219| |Rent|deposit|2,500|.| |Prepaid|income|6,601|-| |Accrued|expenses|13,494|13,494| |1,200|1,200| |29,841|17,249| |13;|CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR| |2021|2020| |Grant|commitments|£|£| |6,000|-| |14.|MOVEMENT IN FUNDS| |Net| |At|movement|At| |1.1.21|in|funds|31.12.21| |Unrestricted|funds|£|z|£| |General fund|72,967|136,584|209,551| |Capital|3,086,932|-|3,086,932| |3,159,899|136,584|3,296,483| |TOTAL FUNDS|3,159,899|136,584|3,296,483|

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Net movement in funds, included in the above are as follows:

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||||||| |---|---|---|---|---|---| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |Unrestricted|funds|Be|£|£|£| |General fund|156,315|(166,326)|146,595|136,584| |TOTAL FUNDS|156,315|(166,326)|146,595|136,584|

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

FORNOTES TO THE FINANCIAL STATEMENTScontinued THE YEAR ENDED 31ST DECEMBER 2021

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14, MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

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|||||||||| |---|---|---|---|---|---|---|---|---| |Net| |movement|At| |At|1.1.20|in|funds|31,.12:20| |Unrestricted|funds|£|ES|E| |General fund|118,049|(45,082)|72,967| |Capital|3,086,932|-|3,086,932| |3,204,981|(45,082)|3,159,899| |TOTAL FUNDS|3,204,981|(45,082)|3,159,899| |Comparative|net movement|in|funds,|included|in the above|are|as|follows:| |Incoming|Resources|Gains|and|Movement| |resources|expended|losses|in|funds| |Unrestricted|funds|&|£|5|£| |General|fund|130,393|(123,154)|(52,321)|(45,082)| |TOTAL FUNDS|130,393|(123,154)|(52,321)|(45,082)|

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

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|||||| |---|---|---|---|---| |Net| |movement|At| |At|1.1.20|in|funds|311221| |Unrestricted|funds|£|£|£,| |General fund|118,049|91,502|209,551| |Capital|3,086,932|-|3,086,932| |3,204,981|91,502|3,296,483| |TOTAL FUNDS|3,204,981|91,502|3,296,483|

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

FORNOTES TO THE FINANCIAL STATEMENTScontinued THE YEAR ENDED 31ST DECEMBER 2021

14. MOVEMENT IN FUNDS- continued

asA currentfollows: year 12 months and prior year 12 months combined net movement in funds, included in the above are

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||||||| |---|---|---|---|---|---| |Incoming|Resources|Gains and|Movement| |resources|expended|losses|in|funds| |Unrestricted|funds|i|£|Sf|£| |General fund|286,708|(289,480 )|94,274|91,502| |TOTAL FUNDS|286,708|(289,480)|94,274|91,502|

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15. RELATED PARTY DISCLOSURES

There were no related party transactions for the year ended 31st December 2021.

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

2021 2020
Unrestricted Total
funds funds
£ 3
INCOMEANDENDOWMENTS
Othertradingactivities
Rents receivable
Insurance recovered
Interest
93,990
12,645
70,806
11,811
3 13
Investment income 106,638 82,630
On assets held atstockbrokers
Total incoming resources 49,677 47,763
156,315 130,393
EXPENDITURE
Othertradingactivities
Repairs and maintenance
Letting expenses 19,158 707
Legal fees
Insurance
3,427
3,063
1,617
988
Gas, electricity and rates 14,864 13,920
Other costs 135 -
743 528
41,390 17,760
Charitable activities
Riverside Walkmaintenance
Watermeadows maintenance
Grants to institutions
5,937
1,757
102,348
5,879
2,706
81,492
110,042 90,077
Support costs
Management
Bank charges
Sundries 94 60
Clerk's fees - 167
Agents, certification and riskassessment fees 13,600 13,600
- 590
13,694 14,417
Governance costs
Accountancy
1,200 900

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THE GREAT STONE BRIDGE TRUST OF EDENBRIDGE

DETAILED STATEMENT OF FINANCIAL ACTIVITIES FOR THE YEAR ENDED 31ST DECEMBER 2021

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||||| |---|---|---|---| |2021|2020| |Unrestricted|Total| |funds|funds| |£|=| |Total resources expended|166,326|123,154| |Net income/(expenditure)|before gains and| |losses| |(10,011)|7,239| |Realised|recognised gains and|losses| |Realised gains/(losses)|on fixed asset investments|146,595|(52,321)| |Net income/(expenditure)|136,584|(45,082)|

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This page does not form part of the statutory financial statements

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