OpenCharities

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2023-04-05-accounts

ReferenceandadministrativedetailsoftheTrust,itsTrusteesandadvisers
Trustees’report
Independentauditor'sreportonthefinancialstatements
Statementoffinancialactivities
Balancesheet
Statementofcashflows
Notestothefinancialstatements 13-25
Trustees LockwellTrusteeLimited,CorporateTrustee
ThefollowingaredirectorsoftheCorporateTrustee:
MrJANCampbell
MsGECampbell
MrsJCChalmers,Chair
MrJMCampbell
DrCMPercy
MissACampbell
MrMCampbell
MissEGChalmers
MsJKBrown
MissRECampbell
MrCGPercy
Charityregistered
number 245061
Principaloffice SpringfieldHouse
SpringfieldRoad
Horsham
WestSussex
RH122RG
Independentauditor KrestonReevesLLP
CharteredAccountants
StatutoryAuditor
SpringfieldHouse
SpringfieldRoad
Horsham
WestSussex
RH122RG
Bankers LloydsBankPlc
1WestStreet
Horsham
WestSussex
RH121PA
InvestmentAdvisors CloseBrothersAssetManagement
10ExchangeSquare
PrimroseStreet
London
EC2A2BY

20/11/2023

Unrestricted Total Total
funds funds funds
2023 2023 2022
Note £ £ £
Incomefrom:
Donationsandlegacies 23,000 23,000 100,000
Investments 712,997 712,997 487,577
Totalincome
735,997

735,997

587,577
Expenditureon:
Raisingfunds 83,562 83,562 65,355
Charitableactivities 1,507,088 1,507,088 1,383,043
Totalexpenditure

1,590,650


1,590,650


1,448,398
Netexpenditurebeforenet(losses)/gainson
investments (854,653) (854,653) (860,821)
Net(losses)/gainsoninvestments (590,254) (590,254) 1,389,482
Netmovementinfunds

(1,444,907)


(1,444,907)


528,661
Reconciliationoffunds:
Totalfundsbroughtforward 22,499,539 22,499,539 21,970,878
Netmovementinfunds (1,444,907) (1,444,907) 528,661
Totalfundscarriedforward
21,054,632

21,054,632

22,499,539

2023 2022
Note £ £
Fixedassets
Investments 10 21,199,311 22,498,173
21,199,311 22,498,173
Currentassets
Debtors 11 28,398 117,874
Cashatbankandinhand 44,903 55,097
73,301 172,971
Creditors:amountsfallingduewithinone
year 12 (182,980) (126,605)
Netcurrentliabilities/assets (109,679) 46,366
Totalassetslesscurrentliabilities 21,089,632 22,544,539
Creditors:amountsfallingdueaftermore
thanoneyear 13 (35,000) (45,000)
Netassetsexcludingpensionasset 21,054,632 22,499,539
Totalnetassets 21,054,632 22,499,539
Charityfunds
Restrictedfunds - -
Unrestrictedfunds
Generalfunds 21,054,632 22,499,539
Totalunrestrictedfunds 21,054,632 22,499,539
Totalfunds 21,054,632 22,499,539

2023 2022
Cashflowsfromoperatingactivities
Netcashusedinoperatingactivities (1,046,211) 6,818,193
Cashflowsfrominvestingactivities
Proceedsfromsaleofinvestments 1,766,678 1,404,146
Purchaseofinvestments (730,661) (8,221,382)
Netcashprovidedby/(usedin)investingactivities 1,036,017 (6,817,236)
Changeincashandcashequivalentsintheyear (10,194) 957
Cashandcashequivalentsatthebeginningoftheyear 55,097 54,140
Cashandcashequivalentsattheendoftheyear 44,903 55,097
Thenotesonpages13to25formpartofthesefinancialstatements

4. Incomefromdonationsandlegacies
Legacies
Legacies
5. Investmentincome
Unrestricted Total
funds funds
2023 2023
£
23,000 23,000
Unrestricted Total
funds funds
2022 2022
£ £
100,000 100,000
Unrestricted Total
funds funds
2023 2023
£ £
Incomefromlocallistedinvestments 384,586 384,586
Investmentincome-foreignlistedinvestments 254,784 254,784
Investmentincome(CPAgrossinterestreceivable) 3,826 3,826
Investmentincome-otherlocalinvestments 23,925 23,925
Investmentincome-otherforeigninvestments 45,876 45,876
712,997 712,997
Unrestricted Total
funds funds
2022 2022
£ £
Incomefromlocallistedinvestments 109,494 109,494
Investmentincome-foreignlistedinvestments 307,403 307,403
Investmentincome-localcash 83 83
Investmentincome-otherlocalinvestments 19,726 19,726
Investmentincome-otherforeigninvestments 50,871 50,871
487,577 487,577

Grantsto Total
Institutions funds
2023 2023
£ £
1,479,500 1,479,500
Grantsto Total
Institutions funds
2022 2022
£ £
1,355,500 1,355,500

Grant
fundingof Support Total
activities costs funds
2023 2023 2023
£ £ £
Directcosts
1,479,500

27,588

1,507,088
Grant
fundingof Support Total
activities costs funds
2022 2022 2022
£ £ £
Directcosts 1,355,500 27,543 1,383,043
Analysisofsupportcosts
Total
Activities funds
2023 2023
£ £
Supportcosts-bankcharges 144 144
Supportcosts-Auditors’nonauditcosts 14,271 14,271
Governancecosts 13,173 13,173
27,588 27,588
Total
Activities funds
2022 2022
£ £
Supportcosts-bankcharges 99 99
Supportcosts-Auditors’nonauditcosts 13,172 13,172
Governancecosts 14,272 14,272
27,543 27,543

2023 2022
£ £
FeespayabletotheTrust'sauditorfortheauditoftheTrust'sannual
accounts 14,271 14,272
FeespayabletotheTrust'sauditorinrespectof:
Allnon-auditservicesnotincludedabove 13,173 13,172

Listed
investments Cash Total
£ £ £
Costorvaluation
At6April2022 22,083,975 414,198 22,498,173
Additions 730,661 - 730,661
Disposals (1,766,678) 314,779 (1,451,899)
Revaluations (577,624) - (577,624)
At5April2023

20,470,334


728,977


21,199,311

Netbookvalue
At5April2023 20,470,334 728,977 21,199,311
At5April2022
22,083,975

414,198

22,498,173


Attheyearend,thehistorical costofthelistedsecuritiesheldbytheTrust
is£15,403,353(2022
-
£16,409,960).
Withinlistedsecuritiesareoverseasinvestmentswithafairvalueof£13,361,283(2022-£12,563,731).
AllotherlistedinvestmentsareatfairvaluewithintheUnitedKingdom.

11. Debtors
2023 2022
Duewithinoneyear
Prepaymentsandaccruedincome 24,918 14,395
Taxrecoverable 3,480 3,479
Legaciesreceivable 100,000
28,398 117,874
12. Creditors:Amountsfallingduewithinoneyear
2023 2022
£ £
Othercreditors 145,500 85,000
Accrualsanddeferredincome 37,480 41,605
182,980 126,605
13. Creditors:Amountsfallingdueaftermorethanoneyear
2023 2022
Othercreditors 35,000 45,000
14. Analysisofnetassetsbetweenfunds
Analysisofnetassetsbetweenfunds-currentyear
Unrestricted Total
funds funds
2023 2023
£ £
Fixedassetinvestments
Tradeinvestments
Currentassets
Creditorsduewithinoneyear
Creditorsdueinmorethanoneyear
20,470,334
728,977
73,301
(182,980)
(35,000)
20,470,334
728,977
73,301
(182,980)
(35,000)
Total 21,054,632 21,054,632

Unrestricted Total
funds funds
2022 2022
£ £
Fixedassetinvestments 22,083,975 22,083,975
Tradeinvestments 414,198 414,198
Currentassets 172,971 172,971
Creditorsduewithinoneyear (126,605) (126,605)
Creditors dueinmorethanoneyear (45,000) (45,000)
22,499,539 22,499,539

2023 2022
£
Net
income/expenditure
for the
year
(as
per
Statement of Financial
Activities) (1,444,907) 528,661
Adjustmentsfor:
Unrealisedloss/(gains)on investments 991,822 (1,576,557)
Decreaseindebtors 85,793 7,845,266
Increaseincreditors 46,375 20,823
Netcashprovidedby/(used in) operating activities (320,917) 6,818,193

2023 2022
£
Cash inhand 44,903 55,097
Total cashandcashequivalents 44,903 55,097

Cashat bankand in hand At 6April
2022
£
55,097
Cashflows
£
(10,194)
At5April
2023
£
44,903

55,097

(10,194)

44,903

Thegrantcommitmentsdetailedbelowarenotrecognisedasaccrualsbecauseasat Thegrantcommitmentsdetailedbelowarenotrecognisedasaccrualsbecauseasat theyearendno theyearendno
obligationsexisted
inrespectofthesegrants.TheTrust hadnotindicated
itsintentionstothegrant
recipients,thereforenovalidexpectationwascreatedwiththeotherparties.
2023 2022
£ £
At5April2023theTrusthadcommitmentsasfollows:
Commitmentsinrespectofgrantsapprovedforprojectswhichhave
notbeenaccruedinthefinancialstatementsbutwillformpartof
grants:
Withinoneyear 52,000 65,000
Betweenoneandtwoyears - 40,000
52,000 105,000
ReconciliationoftheGrantCommitments 2023 2022
£ £
Openinggrantcommitment 105,000 72,000
ChargedtotheStatementofFinancialActivityintheyear (90,000) (65,000)
Newgrantcommitmentsintheyear 37,000 98,000
52,000 105,000

Totalcharitablegrantspayableandcommitted 2023 2022
£ £
Accrued 180,500 130,000
Commitment(above) 52,000 105,000
232,500 235,000