2022-12-31-accounts - Community Of St Andrew

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				2022	2021
				Unrestricted	Total
				fuad	funds
			Notes
INCOME	AND ENDOWMENTS FROM
Donations	and legacies				14,707
Charitable	activities
Community	activities			38,598	43,773
Investment	income			290,379	291,580
Total				328,977	350,060
EXPENDITURE ON
Raising funds				66,083	57,472
Charitable	activities
Community	activities			494,565	469,249
Total				560,648	526,721
Net gains/(losses) on investments				(912436)	1,253,102
NET INCOME/(EXPENDITURE)				(1,143,907)	1,076,441
RECONCILIATION		OFFUNDS
Total funds	brought fotvvmd			11,684,970	10,608,529
TOTAL FUNDS CARRIED FORWARD				10,541,063	11,684,970

	BALANCE SHEET 31DECEMBER2022
		2022	2021
		Uarestricted	Total
		fuad	funds
	Notes
FIXEDASSETS
Tangible assets		366,959	366,959
Investments		9,842,150	11,112,517
		10)209,109	11,479,476
CURRENT ASSETS
Debtors		120,000	120,000
Cash at bank		244,994	115,893
		364,994	235,893
CREDITORS
Amounts falling due within one year		(33,040)	(30,399)
NET CURRENT ASSETS		331,954	205,494
TOTAL ASSETSLESSCURRENT	LIABILITIES	10,541,063	11,6S4,970
NKTASSETS		10,541,063	11,684,970
FUNDS
Unrestricted funds		10,541,063	11,684,970
TOTAL FUNDS		10,541,063	11,6S4,970

Investment
	2022	2021
	f
Portfoho management	66v990	66,155
Foreign exchange differences	(915)	(8,683)
		57,472

Trustees' expenses
			2022	2021
			8
Trustees' expenses				51
TANGIBLE FIXEDASSETS
				Freehold
				property
COST
At I January 2022 and 31December 2022				366,959
NET BOOK VALUE
At 31December 2022				366,959
At 31December 2021				366,959
FIXEDASSETINVESTMENTS
			Cash and
	Listed	Unlisted	settlements
	investments f	investments f	pending	Totals f
MARKET VALUE
At I January 2022	10,017,171		1,094,849	11,112,517
Additions	2,819,462		4,392,993	7,212,455
Disposals	(2,971,017)		(4,747,532 )	(7,718,549)
Revaluations	(764,273)			(764,273)
At 31December 2022	9,101,343	497	740,310	9,842,150
NET BOOK VALUE
At 31December 2022	9,101,343	497	740810	9,842,150
At 31December 2021	10,017,171	497	1,094,849	11,112,517
			f
Value ofinvestment assets held in the UK		7,172,649
Value ofinvestment assets held outside UK		2,669,501

									Cash and
							Listed	Unlisted	settlements
						investments		inveshneats	pending	Totals
							5	5
	Valuation in		2022			402rggg				402,888
	Cost					8,698,455		497	740310	9,439,262
						9,201443		497	740,310	9,842,150
7.	DEBTORS:		AMOUNTS FALLING DUE WITHIN ONE				YEAR
									2022	2021
	Other debtors								120,000	120,000
8.	CREDITORS:			AMOUNTS	FALLING DUE WITHIN ONE YEAR
									2022	2021
									8
	Accruals and		deferred income						33,040	30,399
9.	MOVEMElVT			IN FUNDS
									Net
									movement	At
								At 1.1.22	in funds	31.12.22
								f		f.
	Unrestricted		funds
	General	fund						11,684,970	(1,143,907)	10,541,063
	TOTAL FUNDS							11,684,970	(1,143,907)	10,541,063
	Net movement		in funds, included			in the above are as follows:
						Incoming		Resources	Gains and	Movement
						resources		expended	losses	in funds
	Unrestricted		funds
	General	fund				328,977		(560,648)	(912,236)	(1,143,907)
	TOTAL	FUNDS				328,977		(560,648)	(912,236)	(1,143,907)
	Comparatives		for movement		in	funds
									Net
									movement	At
								At 1.1.21	in funds	31.12.21
	Unrestricted		funds
	General	1'und						10,608,529	1,076,441	11,684,970
	TOTAL	FUNDS						10,608,529	1,076,441	11,684,970

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
		f,			8
Unrestricted	funds
General fund		350,060	(526,721)	1,253,102	1,076,441
TOTAL FUNDS		350,060	(526,721)	1,253,102	1,076,441

		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted	fuads
General fund		679,037	(1,087,369)	340,866	(67,466)
TOTALFUNDS		679,037	(1,087,369)	340,866	(67,466)

			FORTHE YEAR ENDED 31DE	CEMBER2022
				2022	2021
INCOME AND ENDOWMENTS
Donations and legacies
Legacies					14,707
Invesnnen tincome
Investment income				290479	291,580
Charitable activities
Membcm oontributions				3$,59$	43,773
Total incoming resources				328,977	350,060
EXPENDITURE
lnvesiment maaagemeat			costs
Portfolio management				66,998	66,155
Foreign exchange differences				(915)	(8,683)
				66,083	57,472
Charitable activities
Trustees' expenses					51
Sundries				633	257
Sisters nursing				257,856	284,688
Sisters funeral costs				4,682
Sisters expenses				2,676	1,969
Pmparty costs				714	2,583
Cemetery expenses					10,226
Donations made				164,500	130,055
				431,061	429,829
Supportcosts
Management
Legal and professional		fees		45,864	24,120
Covernaace costs
Auditors' remuneration				7,800	7,560
Auditors' remuneration		for non audit work			(300)
Legal &pmfessional	fees			9,840	8,040
				17,640	15,300
Total resources expended				560,648	526,721
Net expenditure before		gaias and losses		(231,671)	(176,661)
Realised recognised gains			aad losses
Realised gains/(losses)	on fixed asset investments			(147,963)	220,364
Net (expenditure)/income				(379,634)	43,703