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2020-12-31-accounts

REGISTERED CHARITY NUMBER: 244136

Report of the Trustees and

Unaudited Financial Statements for the Year Ended 31st December 2020

for

Congleton Inclosure Trust

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Congleton Inclosure Trust

Contents of the Financial Statements for the Year Ended 31st December 2020

Page
Report of the Trustees 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

Congleton Inclosure Trust

Report of the Trustees 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

Objectives and aims

Subject to the payment of expenses incidental to the management of the Charity, the Trustees shall apply the income of the Charity in the area of benefit, for any of the following purposes:

a) The prevention or relief of poverty.

b) The advancement of education.

c) The advancement of health or the saving of lives.

d) The advancement of citizenship or community development.

e) The advancement of the arts, culture, heritage or science.

f) The advancement of sport.

g) The advancement of environmental protection and improvement.

h) The relief of those in need, by reason of youth, age, ill health, disability, financial hardship or other disadvantage.

Area of benefits

The area generally meant that of the Borough of Congleton, as constituted on the 31st March 1974 update and based on the ordinance survey map No.100049045/2019.

This area incorporated the Town Centre, Buglawton, Timbersbrook, Mossley, Lower Heath, and West Heath.

Additionally, included in the area are the bordering Cheshire Parishes of Newbold Astbury, Hulme Walfield, Eaton, North Rode, Bosley and Somerford.

Grantmaking

Applications for grants are considered by a grants committee comprising the Chairman and three other Trustees sitting on a rota basis who meet in the weeks prior to the quarterly meetings of the Trust held in January, April, July and October. They enquire into all such applications which have been made on an application and monitoring form supplied by the Trust. A report is then made to all the Trustees whose decisions are acted upon by the Secretary and the Treasurer following each quarterly meeting.

ACHIEVEMENT AND PERFORMANCE

The Trustees have in accordance with the Scheme made grants during the year amounting to £109,210 to twenty two organisations and good causes (as detailed in note 3 of the financial statements) for the benefit of the inhabitants of the area of benefit.

Net assets as at 31 December 2020 increased to £5,196,468 compared with £5,048,175 on 31 December 2019. Incoming resources in 2020 decreased to £118,195 compared with £137,210 in 2019.

FINANCIAL REVIEW

Reserves policy

After providing sufficient funds to cover all management and administration the Trustees regard the remaining incoming resources as the free reserves of the Trust and available for the general purpose of making grants in accordance with the stated objectives of the Trust.

Page 1

Congleton Inclosure Trust

Report of the Trustees for the Year Ended 31st December 2020

FINANCIAL REVIEW

Financial Policy

The Trustees have prepared an Investment Policy Statement which provides guidance as to how the asset management functions which are delegated by the Trustees to Brewin Dolphin, should be exercised.

Investment objective

The Trustees intend that the real value of their assets should be maintained and enhanced over the long term by investment in a portfolio comprising equities fixed income stocks and cash.

Investment brief

In order to meet these objectives the Trustees have appointed Brewin Dolphin as their agent to manage a diversified portfolio of suitable investments on a discretionary basis. The Trustees have selected a balanced investment objective with medium risk. The proportions invested in equities fixed income stocks and cash are reviewed on a regular basis by Brewin Dolphin to provide guidance on the suitability of that element of investment policy.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The charity is controlled by its governing document, a deed of trust and constitutes an unincorporated charity.

The Congleton Inclosure Trust is an unincorporated Charity registered with the Charity Commission under (No 244136). The Trust was constituted in accordance with the provisions of the Congleton Inclosure Act 1795 which was "an act for dividing and leasing or letting certain commons or waste grounds within the borough and township of Congleton in the County of Chester and for applying the profits or part of the same in aid of the poor rate and other taxes or public expenses within the said township"

Recruitment and appointment of new trustees

Thirteen competent persons shall form the Trustees who shall be persons who through residence, occupation, employment or otherwise, have special knowledge of the area of benefit. On approval by the existing Trustees an individual will be appointed for five years, extensions for further periods of five years will require Trustee approval. An individual shall on appointment at the first meeting sign the minutes as a declaration of acceptance and willingness to act for the Charity.

A Trustee shall cease to be a Trustee if they are: -

{a} disqualified from acting as a Trustee by virtue of any provision of the Charities Act 2011 (as amended or replaced)

{b} in the opinion of a majority of the Trustees unable to manage their affairs due to illness, injury or such disabilities.

{c} in the opinion of the majority of Trustees absent, without good reason, from a number of meetings over a period of time.

{d} giving not less than one month’s notice of their intention to resign

Officers

The Trustees at each Annual General Meeting (AGM) shall elect a Chair, Vice Chair, Treasurer and Investment Committee Chair. The maximum an Officer can hold the same position is for five years in any ten-year period.

The Charity may choose to make appointments of varying amounts of time to fulfil particular functions such as Secretary, Press Officer, Grants Committee and Investment Committee. A proposer and seconder are required to nominate any officer or appointment for approval by a simple majority of Trustees present and voting.

Organisational structure

The Trust have established an Investment Committee to advise and liaise directly with Brewin Dolphin. The Trustees on this committee are J Beardmore, J Davies, D Gibbons and A N Curwen.

Page 2

Congleton Inclosure Trust

Report of the Trustees for the Year Ended 31st December 2020

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

244136

Principal address Congleton Town Hall High Street Congleton Cheshire CW12 1BN

Trustees

Mrs J E Goodier (Chair) (Co-opted - re-appointed for 5 years from 31 October 2018) K S Wainwright (Co-opted - re-appointed for 5 years from 30 January 2018) J W Beardmore (Co-opted - re-appointed for 5 years from 31 October 2018) Mrs B C Cook (Elected 28th October 2020 Co-opted for 5 years) J S Davies (Co-opted for 5 years from 27 October 2020) D L Boon (Co-opted for 5 years from 28 October 2015) Resigned 28th October 2020 D Gibbons (Co-opted for 5 years from 26 July 2016) Mrs J I Hollins (Co-opted for 5 years from 25 April 2017) A N Curwen (Co-opted for 5 years from 26th July 2016) S Raw-Rees (Co-opted for 5 years from 31st October 2018) J R Hulse (Elected 28th October 2020 Co-opted for 5 years) D Beech (Elected 28th October 2020 Co-opted for 5 years) Mrs P Newman (Elected 28th October 2020 Co-opted for 5 years)

Independent Examiner

Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

Page 3

Congleton Inclosure Trust

Report of the Trustees for the Year Ended 31st December 2020

REFERENCE AND ADMINISTRATIVE DETAILS President

D A Daniel M.B.E.

Secretary

Ms Jo Money Inclosure Trust Town Hall Congleton Cheshire CW12 1BN

Bankers

National Westminster Bank Plc 46 High Street Congleton Cheshire CW12 1BE

Investment Managers

Brewin Dolphin 12 Smithfield Street London EC1A 9BD

Solicitor

Myers Solicitors Ltd 33-43 Price Street Burslem Stoke on Trent ST6 4EN

Registered Address

Congleton Inclosure Trust Town Hall High Street Congleton Cheshire CW12 1BN

www.congletoninclosuretrust.org.uk info@congletoninclosuretrust.org.uk

Approved by order of the board of trustees on 28th April 2021 and signed on its behalf by:

Mrs J E Goodier - Trustee

Page 4

Independent Examiner's Report to the Trustees of Congleton Inclosure Trust

Independent examiner's report to the trustees of Congleton Inclosure Trust

I report to the charity trustees on my examination of the accounts of Congleton Inclosure Trust (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.

Colin Higginson FCCA, FMAAT Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET

28th April 2021

Page 5

Congleton Inclosure Trust

Statement of Financial Activities

for the Year Ended 31st December 2020

Notes
VOLUNTARY INCOME FROM
Other trading activities
2
Investment income
3
Total
EXPENDITURE ON
Raising funds
4
Charitable activities
Grants
Other
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD
31/12/20
Unrestricted
fund
£
-
118,195
118,195
28,803
109,210
9,026
147,039
177,137
148,293
5,048,175
5,196,468
31/12/19
Total
funds
£
46
137,164
137,210
30,006
91,014
14,483
135,503
609,640
611,347
4,436,828
5,048,175

The notes form part of these financial statements

Page 6

Congleton Inclosure Trust

Balance Sheet

31st December 2020

Notes
FIXED ASSETS
Tangible assets
9
Investments
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
TOTAL FUNDS
31/12/20
31/12/19
Unrestricted
Total
fund
funds
£
£
42
62
5,034,193
4,877,237
5,034,235
4,877,299
457
417
163,157
171,838
163,614
172,255
(1,381)
(1,379)
162,233
170,876
5,196,468
5,048,175
5,196,468
5,048,175
5,196,468
5,048,175
5,196,468
5,048,175

The financial statements were approved by the Board of Trustees and authorised for issue on 28th April 2021 and were signed on its behalf by:

J E Goodier - Trustee

The notes form part of these financial statements

Page 7

Congleton Inclosure Trust

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 2019)', 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 which are included at market value.

Going Concern

The trustees have considered the potential impact of COVID-19 on the principal activities of the charity and they believe that they have sufficient resources in place to operate for the foreseeable future. Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements.

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 offered subject to conditions which have not been met at the year end date are noted as a commitment but not accrued as expenditure.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

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.

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.

Further explanation of the nature and purpose of each fund is included in the notes to the financial statements.

continued...

Page 8

Congleton Inclosure Trust

Notes to the Financial Statements- continued
for the Year Ended 31st December 2020
2.
OTHER TRADING ACTIVITIES
Book sales
3.
INVESTMENT INCOME
Rents, Wayleave & Fees
Investment Dividends & Interest
4.
RAISING FUNDS
Investment management costs
Support costs
5.
GRANTS PAYABLE
Grants
31/12/20
£
-
31/12/20
£
1,794
116,401
118,195
31/12/20
£
28,803
31/12/20
£
109,210
31/12/19
£
46
31/12/19
£
766
136,398
137,164
31/12/19
£
30,006
31/12/19
£
91,014

continued...

Page 9

Congleton Inclosure Trust

Notes to the Financial Statements - continued for the Year Ended 31st December 2020

5. GRANTS PAYABLE - continued

The total grants paid to institutions during the year was as follows:

Act It Out
Advanced Drivers Group
Air Training Corps
Astbury Mere Trust
Asthma Relief
Back to Back Gardens
Beartown Patchworkers
Bradwell Court
Cheshire Learning Partnership
Christmas Lantern Workshops
Congleton Building Preservation Trust
Congleton Community Partnership - The Old Saw Mill
Congleton Community Projects
Congleton Community Transport Partnership
Congleton Coronation Bowling Club
Congleton Cricket Club
Congleton Food and Drink Festival
Congleton Harriers
Congleton Jazz & Blues Festival
Congleton Musical Theatre
Congleton Pentecostal Church
Congleton Pride Charitable Trust
Congleton R.U.F.C.
Congleton Town Council (Partnership)
Congleton Town Football Club
Congleton Triathlon
Congleton Unplugged
Congleton Youth Forum
Congleton Youth Orchestra
Daneside Theatre
Dane Valley Swimming Club
Donna Louise Trust
Congleton Bowling Club
East Cheshire Hospice
Eaton Bank Academy
Electric Picture House
Elizabeth's Group
Friends for Leisure
Friends of Congleton Park
Guide Dogs For The Blind
Mossley Cricket Club
New Life Church
PBC Foundation
Rode Hall Silver Band
Ruby's Fund
Scouts Explorer Jamboree
SOL Theatre School
Somerford Parish Council
United Reform Church
Symphonia Vebum Orchestra
31/12/20
£
1,896
-
-
15,000
1,140
-
-
-
4,098
-
3,250
2,444
532
-
-
-
-
-
-
-
-
-
4,000
-
-
-
800
800
-
-
-
1,000
100
10,000
20,000
2,400
-
-
-
500
-
4,500
-
-
30,000
600
-
5,000
800
350
109,210
31/12/19
£
1,800
960
5,000
10,000
570
300
350
210
-
720
-
1,500
-
1,000
500
200
1,250
919
400
2,500
10,000
500
-
10,300
10,000
700
400
-
800
1,259
500
1,000
-
5,000
-
420
10,000
1,500
300
-
1,200
1,740
116
600
-
-
1,000
-
5,000
-
90,514

continued...

Page 10

Congleton Inclosure Trust

Notes to the Financial Statements - continued for the Year Ended 31st December 2020

5. GRANTS PAYABLE - continued

The total grants paid to individuals during the year was as follows:

31/12/20 31/12/19
£ £
Jack Schofield - 500
6. SUPPORT COSTS
Information Governance
Management technology costs Totals
£ £ £ £
Investment management costs 28,803 - - 28,803
Other resources expended 1,225 21 7,780 9,026
30,028 21 7,780 37,829
Support costs, included in the above, are as follows:
Management
31/12/20 31/12/19
Investment Other
management resources Total Total
costs expended activities activities
£ £ £ £
Computer Expenses - 126 126 407
Insurance - 438 438 -
Annual Luncheon & Refreshments - - - 400
Telephone, Postage, Books & Stationery - 124 124 410
Professional & Legal Fees - 158 158 -
Sundries - 379 379 310
Portfolio management fees 28,803 - 28,803 30,006
28,803 1,225 30,028 31,533
Information technology
31/12/20 31/12/19
Other
resources Total
expended activities
£ £
Depreciation of tangible fixed assets 21 31

continued...

Page 11

Congleton Inclosure Trust

Notes to the Financial Statements - continued for the Year Ended 31st December 2020

6. SUPPORT COSTS - continued Governance costs

SUPPORT COSTS - continued
Governance costs
31/12/20 31/12/19
Other
resources Total
expended activities
£ £
Accountancy 1,380 6,180
Secretary fees 6,000 6,000
Chief rent admin fees 400 745
7,780 12,925

7. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31st December 2020 nor for the year ended 31st December 2019.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31st December 2020 nor for the year ended 31st December 2019.

8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES
VOLUNTARY INCOME FROM
Other trading activities
Investment income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Grants
Other
Total
Net gains on investments
NET INCOME
RECONCILIATION OF FUNDS
Total funds brought forward
Unrestricted
fund
£
46
137,164
137,210
30,006
91,014
14,483
135,503
609,640
611,347
4,436,828

continued...

Page 12

Congleton Inclosure Trust

Notes to the Financial Statements - continued for the Year Ended 31st December 2020

8.
COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES - continued
TOTAL FUNDS CARRIED FORWARD
9.
TANGIBLE FIXED ASSETS
COST
At 1st January 2020 and
31st December 2020
DEPRECIATION
At 1st January 2020
Charge for year
At 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019
10.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1st January 2020
Additions
Disposals
Realised Investment Gains/ (Losses)
Net Unrealised Investment Gains/(Losses)
At 31st December 2020
NET BOOK VALUE
At 31st December 2020
At 31st December 2019
Investment assets consist of:
Unrestricted
fund
£
5,048,175
Computer
equipment
£
689
627
20
647
42
62
Listed
investments
£
4,877,237
141,123
(161,304)
(20,204)
197,341
5,034,193
5,034,193
4,877,237
50.7% UK
6.6% Europe
26.4% North America
3.4% Japan
7.0% Asia Pacific
2.4% Emerging Markets
3.4% Global Investments

continued...

Page 13

Congleton Inclosure Trust

Notes to the Financial Statements- continued
for the Year Ended 31st December 2020
11.
DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Chief Rents
12.
CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
Trade creditors
13.
MOVEMENT IN FUNDS
At 1/1/20
£
Unrestricted funds
General fund
5,048,175
TOTAL FUNDS
5,048,175
Net movement in funds, included in the above are as follows:
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
118,195
(147,039)
TOTAL FUNDS
118,195
(147,039)
Comparatives for movement in funds
At 1/1/19
£
Unrestricted funds
General fund
4,436,828
TOTAL FUNDS
4,436,828
31/12/20
£
457
31/12/20
£
1,381
Net
movement
in funds
£
148,293
148,293
Gains and
losses
£
177,137
177,137
Net
movement
in funds
£
611,347
611,347
31/12/19
£
417
31/12/19
£
1,379
At
31/12/20
£
5,196,468
5,196,468
Movement
in funds
£
148,293
148,293
At
31/12/19
£
5,048,175
5,048,175

continued...

Page 14

Congleton Inclosure Trust

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:

Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
137,210
(135,503)
TOTAL FUNDS
137,210
(135,503)
A current year 12 months and prior year 12 months combined position is as follows:
At 1/1/19
£
Unrestricted funds
General fund
4,436,828
TOTAL FUNDS
4,436,828
Incoming
Resources
resources
expended
£
£
Unrestricted funds
General fund
137,210
(135,503)
TOTAL FUNDS
137,210
(135,503)
A current year 12 months and prior year 12 months combined position is as follows:
At 1/1/19
£
Unrestricted funds
General fund
4,436,828
TOTAL FUNDS
4,436,828
Gains and
losses
£
609,640
609,640
Net
movement
in funds
£
759,640
759,640
Movement
in funds
£
611,347
611,347
At
31/12/20
£
5,196,468
5,196,468

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
£
255,405
255,405
Resources
expended
£
(282,542)
(282,542)
Gains and
Movement
losses
in funds
£
£
786,777
759,640
786,777
759,640

14. RELATED PARTY DISCLOSURES

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

Page 15

Congleton Inclosure Trust

Detailed Statement of Financial Activities
for the Year Ended 31st December 2020
31/12/20 31/12/19
£ £
VOLUNTARY INCOME
Other trading activities
Book sales - 46
Investment income
Rents, Wayleave & Fees 1,794 766
Investment Dividends & Interest 116,401 136,398
118,195 137,164
Total incoming resources 118,195 137,210
EXPENDITURE
Charitable activities
Grants to institutions 109,210 90,514
Grants to individuals - 500
109,210 91,014
Support costs
Management
Computer Expenses 126 407
Insurance 438 -
Annual Luncheon & Refreshments - 400
Telephone, Postage, Books & Stationery 124 410
Professional & Legal Fees 158 -
Sundries 379 310
Portfolio management fees 28,803 30,006
30,028 31,533
Information technology
Computer equipment depreciation 21 31
Governance costs
Accountancy 1,380 6,180
Secretary fees 6,000 6,000
Chief rent admin fees 400 745
7,780 12,925
Total resources expended 147,039 135,503
Net (expenditure)/income before gains and
losses (28,844) 1,707

This page does not form part of the statutory financial statements

Page 16

Congleton Inclosure Trust

Detailed Statement of Financial Activities for the Year Ended 31st December 2020

31/12/20 31/12/19
£ £
Realised recognised gains and losses
Realised Gains/(losses) on fixed asset
investments (20,204) 13,581
Net (expenditure)/income (49,048) 15,288

This page does not form part of the statutory financial statements

Page 17