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2023-06-30-accounts

Reports
Legalandadministrativeinformation 1
Trustee'sreport 3
Independentauditor'sreport 7
Accounts
Statementoffinancialactivities 11
Balancesheet 13
Principalaccountingpolicies 14
Notestotheaccounts 17

TheMaster DrAZimbler
SeniorWarden DrLDGGrossman
MiddleWarden MrSCorbett(resigned22October2023)
JuniorWarden MrLMallinson
MrVGMorton-Smith
MrWSHaynes
MrJACWheeler
MrMOPMay
MrMRMathews
RevdDrWPPovey(emeritusfrom3August2023)
MrHMLancaster
MrMJSamuel
MrMRMosley
MrMWFFelton
MrMHWNeal
MrAMGregory-Smith
MrsRFBower
HisHonourPWBirtsKC
TheLordFlight,ofWorcester
MrMMorrison
DeputyMaster BrigadierMJMeardon
TheClerk BrigadierTJGregson
FinancialController MsJLBrundell
Registeredaddress Carpenters'Hall
ThrogmortonAvenue
London
EC2N2JJ
Charityregistrationnumber 230990
Auditor BuzzacottLLP
130WoodStreet
London
EC2V6DL
Bankers BarclaysBankPLC
1ChurchillPlace
London
E145HP
Investmentadvisors TheInvestmentsCommitteeofTheWorshipful
CompanyofCarpenters
Solicitors WedlakeBellLLP
71QueenVictoriaStreet
London
EC4V4AY

2023 2022
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Notes £ £ £ £ £
Income:
Donations 1
28,500
57,600 86,100 85,100
Investmentincome 2 160,313 61,161 - 221,474 160,180
Totalincome 188,813 118,761 307,574 245,280
Expenditure:
Charitableactivities 3 134,407 99,691 234,098 235,963
Totalexpenditure 134,407 99,691 234,098 235,963
Netincomebeforegainson
investments 54,406 19,070 73,476 9,317
Netgains(losses)oninvestments 7 503,525 503,525 (167,451)
Netincome(expenditure)and
netmovementinfunds 54,406 19,070 503,525 577,001 (158,134)
Reconciliationoffunds:
Fundbalancesbroughtforward
at1July2022 268,161 122,674 8,951,365 9,342,200 9,500,334
Fundbalancescarriedforward
at30June2023 322,567 141,744 9,454,890 9,919,201 9,342,200

2022
Unrestricted Restricted Endowment Total
funds funds funds funds
Notes £ £
£
£
Income:
Donations 1
31,000
54,100 85,100
Investmentincome 2 117,740 42,440 160,180
Totalincome 148,740 96,540 245,280
Expenditure:
Charitableactivities 3 149,434 86,529 235,963
Totalexpenditure 149,434 86,529 235,963
Net(expenditure)incomebeforelosseson
investments (694) 10,011 9,317
Netlossesoninvestments 7 - (167,451) (167,451)
Net(expenditure)incomeandnetmovementin
funds (694) 10,011 (167,451) (158,134)
Reconciliationoffunds:
Fundbalancesbroughtforward
at1July2021 268,855 112,663 9,118,816 9,500,334
Fundbalancescarriedforward
at30June2022 268,161 122,674 8,951,365 9,342,200
2023 2023 2022 2022
Notes £ £ £ £
Fixedassets
Listedinvestments 7 9,511,932 9,008,407
Currentassets
Debtors 8 8,117 49,652
Shorttermdeposits 130,745 127,177
Cashatbankandinhand 294,666 186,324
433,528 363,153
Liabilities:
Creditors:amountsfallingdue
withinoneyear 9 (26,259) (29,360)
Netcurrentassets 407,269 333,793
Totalassetslesscurrent
liabilities 9,919,201 9,342,200
Thefundsofthecharity
Capitalfunds:
Endowmentfunds 10 9,454,890 8,951,365
Incomefunds:
Restrictedfunds 11 141,744 122,674
Unrestrictedfunds
.Generalfunds 322,567 268,161
Totalcharityfunds 9,919,201 9,342,200

Donations
Un- Un-
restricted Restricted restricted Restricted
funds funds 2023 funds funds 2022
£ £ £ £ £ £
Donationsfrom:
TheWorshipfulCompanyof
Carpenters 28,500 - 28,500 31,000 31,000
TheCarpenters'Company
CharitableTrust - 57,600 57,600 54,100 54,100
28,500 57,600 86,100 31,000 54,100 85,100
Investmentincome
Un- Un-
restricted Restricted restricted Restricted
funds funds 2023 funds funds 2022
£ £ £ £ £ £
Incomefromlisted
investments 156,455 61,161 217,616 117,509 42,440 159,949
Interestreceivable 3,858 - 3,858 231 - 231
160,313 61,161 221,474 117,740 42,440 160,180

Un- Un-
restricted Restricted restricted Restricted
funds funds 2023 funds funds 2022
£ £ £ £ £ £
Grantspayable 108,313 99,691 208,004 123,076 86,529 209,605
Supportcosts 26,094 26,094 26,358 - 26,358
134,407 99,691 234,098 149,434 86,529 235,963
2023 2023 2022 2022
No. £ No. £
Liverymen,Freemen,retireesandtheir
dependants 4 30,743 5 29,774
Crafteducation 28 97,191 26 84,030
Othereducation 19 80,070 21 95,801
51 208,004 52 209,605

2023 2022
£ £
2,950 2,730

Fixedassetinvestments
2023 2022
Listedinvestments £ £
Marketvalueat1July2022 9,008,405 9,175,856
Netunrealisedgains(losses) 503,525 (167,451)
9,511,930 9,008,405
Cashheldbyinvestmentmanagers 2 2
Marketvalueat30June2023 9,511,932 9,008,407
Costat30June2023 4,879,121 4,879,121
Debtors
2023 2022
£ £
Accruedincome 617 49,652
AmountduefromCarpenters'CompanyCharitableTrust 7,500
8,117 49,652
Creditors:amountsfallingduewithinoneyear
2023 2022
£ £
AmountduetoTheWorshipfulCompanyofCarpenters 22,950 23,157
Accruals 2,950 5,897
Othercreditors 359 306
26,259 29,360

Endowmentfunds
2023 2022
£ £
Permanentendowmentfunds 6,779,126 6,418,100
Expendableendowmentfunds 2,675,764 2,533,265
9,454,890 8,951,365

At1July Gainsand At1July Gainsand At30June
2021 losses 2022 losses 2023
£ £ £ £ £
Capitalfund 5,062,302 (92,960) 4,969,342 279,532 5,248,874
Pysdenfund 1,475,860 (27,102) 1,448,758 81,494 1,530,252
6,538,162 (120,062) 6,418,100 361,026 6,779,126

At At At
1July Gainsand 1July Gainsand 30June
2021 losses 2022 losses 2023
£ £ £ £ £
Capitalfund 1,620,858 (29,764) 1,591,094 89,501 1,680,595
TheLondonYouthTrustfund 959,796 (17,625) 942,171 52,998 995,169
2,580,654 (47,389) 2,533,265 142,499 2,675,764

At1 At30
July June
2022 Income Expenditure 2023
£ £ £ £
Pysdenincomefund 77,876 37,060 (46,920) 68,016
LiveryAwardsfund 17,827 40,000 (26,677) 31,150
ThePortalTrustfund 4,372 4,372
LondonYouthTrustfund 7,666 24,101 (21,594) 10,173
HartAward 550 3,000 - 3,550
StuckeyAward 11,550 10,100 (2,000) 19,650
KetlessAward 2,833 2,000 - 4,833
OsborneAward 2,500 (2,500) -
122,674 118,761 (99,691) 141,744
At1 At30
July June
2021 Income Expenditure 2022
£ £ £ £
Pysdenincomefund 52,174 25,702 - 77,876
LiveryAwardsfund 16,544 40,000 (38,717) 17,827
ThePortalTrustfund 4,372 4,372
LondonYouthTrustfund 21,240 16,738 (30,312) 7,666
HartAward 3,300 3,000 (5,750) 550
StuckeyAward 11,700 6,600 (6,750) 11,550
KetlessAward 3,333 2,000 (2,500) 2,833
OsborneAward 2,500 (2,500) -
112,663 96,540 (86,529) 122,674
General Restricted Endowment Total
funds funds funds 2023
£ £ £ £
Fundbalancesat30June2023
arerepresentedby:
Investments 57,042 - 9,454,890 9,511,932
Currentassets 291,784 141,744 433,528
Creditors:amountsfallingduewithinone
year (26,259) (26,259)
Totalnetassets 322,567 141,744 9,454,890 9,919,201
General Restricted Endowment Total
funds funds funds 2022
£ £ £ £
Fundbalancesat30June2022
arerepresentedby: 57,042 8,951,365 9,008,407
Investments
Currentassets 240,479 122,674 363,153
Creditors:amountsfallingduewithinone
year (29,360) (29,360)
Totalnetassets 268,161 122,674 8,951,365 9,342,200