2022-12-31-accounts

Reference and Administrative Details	Reference and Administrative Details
Trustees' Report		2to4
Statement ofTrustees'	Responsibilities
Independent Auditors'	Report	6to 8
Statement ofFinancial	Activities
Balance Sheet		10
Notes to the Financial	Statements	11to 21

		Benenden Almshouse	Charities	Charities
		Reference and Administrative		Details
Chairman		Robin Dalton Holmes
Trustees who served	in 2022	Robin Dalton Holmes
		Janet Beattie
		John Burbage
		The Revd. David Commander
		Mary Cruse
		Blair Gulland
		Colin Hayman
		Arianwen Neve
		Colin Willis (resigned 08/05/23)
Other Officers		Deborah Jenkins, Clerk
Charity Registration	Number	232743
Registered office		The Rectory
		The Green
		Benenden
		Cranbrook
		Kent
		TN17 4DL
Bankers		Lloyds Bank pic
		PO Box 1000
		CSU Charlton Place
		Charlton Road
		Andover
		Hampshire
		SP10 1RE
Auditor		Manningtons
		39High Street
		Battle
		East Sussex
		TN33 OEE

Stateme	nt	of	Financial	Activities for t	he Year Ended	31December	2022
				Unrestricted	Restricted	Total	Total
				funds	funds	2022	2021
			Note
Income and Endowments			from:
Charitable activities			2	44,865		44,865	44,968
Investment income			3	10,108		10,108	100
Total Income				54,973		54,973	45,068
Expenditure on:
Charitable activities				(21,450)		(21,450)	(21,620)
Governance costs				(1,934)		(1,934)	(1,422)
Total Expenditure				(23,384)		~23,384)	~23,042)
Gains/losses on investment
assets				(16,499)		(16,499)	19,733
Net income				15,090		15,090	41,759
Gross transfers between		funds		(6,107)	6,107
Capital isation ofown reserves							90,812
Net movement in funds				8,983	6,107	15,090	132,571
Reconciliation offunds Total funds brought forward				369,615	~6,107	363,508	230,937
Total funds carried	forward		17	378,598		378,598	363,508

		Balance Sheet as at 3	1December 20	22
				2022	2021
			Note
Fixed assets
Tangible assets			ll	276,616	221,029
Investments			12	88,019	104,518
				364,635	325,547
Current assets
Debtors			13	1,515	1,290
Cash at bank	and in hand		14	24,562	49,117
				26,077	50,407
Creditors: Amounts		falling due within one year	15	(1,080	(1,412)
Net current	assets			24,997	48,995
Total assets	less current liabilities			389,632	374,542
Provisions			16	(11,034)	(11,034)
Net assets				378,598	363,508
Funds ofthe	charity:
Restricted income funds
Restricted funds					(6,107)
Unrestricted	income	funds
Unrestricted	funds			378,598	369,615
Total funds			17	378,598	363,508

					Unrestricted
					lands	Total
					General f	funds
	Rent receivable				44,865	44,865
Total for 2022					44,865	44,865
Total for 2021					44,968	44,968
3	Investment	income
				Unrestricted
				funds	Total	Total
				General	2022	2021
Interest receivable			and similar income;
	Interest receivable on bank deposits			7	7	5
Other income from			fixed asset investments	10,101	10,101	95
				10,108	10,108	100

				Unrestricted
				funds
					Total	Total
				General	2022	2021
Operation ofAlmshouses
Employment	costs			2,355	2,355	4,133
Other direct	costs including		legal and professional	1,734	1,734	2,172
Establishment	costs			6,635	6,635	8,030
Repairs and	maintenance			8,629	8,629	5,176
Depreciation	oftangible	fixed assets		2,097	2,097	2,109
				21,450	21,450	21,620

					Unrestricted
					funds
						Total	Total
					General	2022f	2021
Audit fees
Audit ofthe		financial	statements		1,200	1,200	1,080
Allocated	support costs				734	734	342
Total					1,934	1,934	1,422
6 Net incoming/outgoing				resources
Net incoming		resources	for	the year is stated aAer charging:

11 Tangible fixed assets
	Land and
	buildings	Totalf
Cost
At 1 January 2022	264,265	264,265
Additions	57,684	57,684
At 31December 2022	321,949	321,949
Depreciation
At 1 January 2022	43,236	43,236
Charge for the year	2,097	2,097
At 31December 2022	45,333	45,333
Net book value
At 31 December 2022	276,616	276,616
At 31 December 2021	221,029	221,029

12 Fixed asset investments
	2022	2021
	K
Other listed investments	88,019	104,518
Other investments
	Listed
	investments	Total
Cost or Valuation
At 1 January 2022	104,519	104,519
Revaluation	(16,500)	(16,500)
At 31December 2022	88,019	88,019
Net book value
At 31 December 2022	88,019	88,019
At 31December 2021	104,519	104,519
The historical cost oflisted investments	at 31December 2022 was f28,674 (2021-X28,674).

13 Debtors
		2022	2021
Trade debtors		262	47
Prepay ments		1,253	1,243
		1,515	1,290
14 Cash and cash equivalents
		2022	2021
		f,	f,
Cash at bank		24,562	49,117
15 Creditors: amounts	falling due within one year
		2022	2021
Accruals		1,080	1,412

						Other	Balance at31
		Balance at 1 January 2022	Incoming resources	Resources expended	Transfers	recognised gains/(losses)	December 2022
Unrestricted	funds
General
General Funds Designated fund		380,649 11,034	54,973	(23,384)	(6,107)	(16,499)	389,632 (11,034)
		369,615	54,973	(23,384)	(6,107)	(16,499)	378,598
Restricted funds
Re-development		6,107)			6,107
Total funds		363,508	54,973	23,384		16,499)	378,598

						Other	Balance at 31
		Balance at 1	Incoming	Resources		recognised	December
		January 2021 f	resources	expended	Transfers	gains/(losses) f	2021f
Unrestricted	funds
General
General Funds Designated fund		248,078 (11,034)	45,068	(23,042)	90,812	19,733	380,649 11,034)
		237,044	45,068	(23,042)	90,812	19,733	369,615
Restricted
Re-development		(6,107)					(6,107)
Total funds		230,937	45,068	(23,042)	90,8]2	19,733	363,508

				Total funds at
		Unrestricted	funds	31 December
		General f	Designated	2022
Tangible fixed assets		276,616		276,616
Fixed asset investments		88,019		88,019
Current assets		26,077		26,077
Current liabilities Provisions		(1,080)	(11,034)	(1,080) (11,034)
Total net assets		389,632	(11,034)	378,598
				Total funds at
	Unrestricted	funds	Restricted	31December
	General	Designated	funds	2021
Tangible fixed assets	221,029			221,029
Fixed asset investments	104,5]8			104,518
Current assets	56,514		(6,107)	50,407
Current liabilities Provisions	(1,412)	(11,034)		(1,412) (11,034)
Total net assets	380,649	(11,034)	(6,107)	363,508