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||Page|
|---|---|
|Trustees’report|1-9|
|Referenceandadministrativedetailsofthecharity,itstrustees,andadvisers|10-11|
|Independentauditor'sreport|12-15|
|Statementoffinancialactivities|16|
|Balancesheet|17|
|Statementofcashflows|18|
|Notestothefinancialstatements|19-32|
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|Year|2022|2021|2020|2019|2018|2017|
|---|---|---|---|---|---|---|
|Disabled&Illness|11|80|145|116|166|163|
|Oldage|6|4|13|22|41|32|
|Widows|43|41|38|45|63|51|
|Unemployed|115|119|119|76|128|119|
|Miscellaneous|91|94|106|210|124|129|
|Nograntmade|88|62|87|120|31|51|
|Totals|453|400|508|589|553|545|
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|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
||Note|2022|2022|2022|2021|
|||£|£|£|£|
|Incomeandendowmentsfrom:||||||
|Donations&Legacies|3|746,670|-|746,670|794,489|
|Othertradingactivities|9|137,064|-|137,064|78,603|
|Investmentincome|10|414,466|20,811|435,277|427,925|
|Otherincome|11|40,128|-|40,128|25,949|
|Totalincome|
|
1,338,328|
20,811|
1,359,138|
1,326,966|
|Expenditureon:||||||
|RaisingFunds|12|1,101|-|1,101|288|
|Charitableactivities|13|1,843,836|58,584|1,902,420|1,445,208|
|Totalexpenditure|
|
1,844,937|
58,584|
1,903,521|
1,445,496|
|Netexpenditurebeforerevaluations||
(506,609)|
(37,773)|
(544,382)|
(118,530)|
|Netlossoninvestments|19|(1,710,377)|(88,069)|(1,798,446)|1,139,766|
|NetGainsonproperty|19a|21,828|-|21,828||
|Netmovementinfundsforyear||
(2,195,158)|
(125,842)|
(2,321,000)|
1,021,236|
|Reconciliationoffunds||||||
|Totalfundsat1January2022||13,658,073|754,557|14,412,630|13,391,394|
|Totalfundsat31December2022|
|
11,462,915
|
628,715
|
12,091,630
|
14,412,630
|
##
|||2022|||2021||
|---|---|---|---|---|---|---|
||Note|£||£|£|
£|
|Fixedassets|||||||
|Tangibleassets|18||79,676|||89,226|
|Investments|19||10,902,083|||13,392,892|
|Investmentproperties|20||500,000|||-|
||||~11,481,759|||~13,482,118|
|Currentassets|||||||
|Debtors|21|173,453|||345364||
|Cashatbankandinhand||511,261|||629988||
|||684,714|||975,352||
|Creditors:amountsfallingduewithin|22|(74,843)|||(44,840)||
|oneyear|||||||
|Netcurrentassets|||609,871|||930,512|
|Netassets|||12,091,630|||14,412,630|
|CharityFunds|||||||
|Restrictedfunds|23||628,715|||754,557|
|Unrestrictedfunds|23||11,462,915|||13,658,073|
|Totalfunds|||12,091,630|||14,412,630|
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|||Note|2022|2021|
|---|---|---|---|---|
||||
£|
£|
|Netcashusedinoperatingactivities|27|
|
(771,910)|
(702,283)|
|Cashflowsfrominvestingactivities|||||
|Interestanddividends|||435,277|427,925|
|Movememtonbranchesfixedassets|||3,715|(4,340)|
|MovementonBranchInvestments|||(7,637)|(3,431)|
|Purchaseofinvestmentproperties|||(478,172)|-|
|Disposaloffixedassetinvestments|||
700,000|
250,000|
|Cashprovidedby(usedin)investingactivities|||
653,183|
670,154|
|Increase/(decrease)incashandcash|||||
|equivalentsintheyear|||
(118,727)|
(32,129)|
|Cashandcashequivalentsatthebeginningoftheyear|||629,988|662,117|
|Totalcashandcashequivalentsattheendoftheyear||
|
511,261|
629,988|
|Analysisofchangesinnetdebt|||||
||At31|Jan||At31Dec|
||2022||Cashflows|2022|
|||£|£|£|
|Cashandcashequivalents|||||
|Cash|629,988
||(118,727)
|511,261
|
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|||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||funds|
funds|funds|funds|
|||||2022|
2022|2022|2021|
|3|Donations&Legacies|||||||
|||||£|
£|£|£|
||Donations|(Note4)||147,357|-|147,357|91,649|
||Legacies|(Note5)||88,419|-|88,419|211,462|
||Grants|(Note6)||2,500|-|2,500|2,500|
||Subscriptions|(Note7)||421,418|-|421,418|406,164|
||Donatedservicesandfacilities|
(Note8)||86,976|-|86,976|82,714|
|||||
746,670
|
-
|
746,670
|
794,489
|
||Allofthedonationsandlegaciesincome||was|unrestrictedin|2022and 2021.|||
|4|Donations|||||||
|||||£|£|£|£|
||Generaldonations|||120,994|-|120,994|87,793|
||Donationsfrombranches|||30|-|30|260|
||Taxrefund|||2,582|-|2,582|123|
||Websitedonations|||23,751|-|23,751|2,973|
||SapperNetwork|||-|-|-|500|
|||||
147,357|
-|
147,357|
91,649|
|5|Legacies|||||||
|||||£|
£|£|£|
||Otherlegacies|||
88,419|
-|
88,419|
211,462|
|6|Grants|||||||
|||||£|£|£|£|
||H&MCharitableTrust|||
2,500|
-|
2,500|
2,500|
|7|Subscriptionsandtax|||||||
|||||£|£|£|£|
||Membership|||26,947|-|26,947|16,736|
||GrantfromRECCT(represents|9
'
50%ofDay's||394,471|7|394,471|389,428|
||PaySchemesubscriptionstoRECCT)|||||||
|||||
421,418
|
-
|
421,418
|
406,164
|
##
##
|testothefinancialstatements
theyearended31December2022||||||
|---|---|---|---|---|---|
||Unrestricted||Restricted|Total|Total|
||funds||funds|funds|funds|
||2022||2022|2022|2021|
|8Donatedservicesandfacilities||||||
|||£|£|£|£|
|Gas|1,807||-|1,807|1,770|
|Electricity|2,131||-|2,131|2,093|
|Waterandsewage|860||-|860|847|
|Communitycharge|5,686||-|5,686|5,574|
|Utilities|1,478||-|1,478|1,451|
|MODsalaries|45,014||-|45,014|28,270|
|Administrationsalaries|30,000||-|30,000|42,709|
|Total|
86,976|
|
-|
86,976|
82,714|
|9Othertradingactivities||||||
||£||£|£|£|
|ActivityGeneratingIncome|616||-|616|-|
|EspritdeCorpsincome|136,448||-|136,448|78,603|
||
137,064|
|
|
137,064|
78,603|
|10Investmentincome||||||
|||£|£|£|£|
|InvestmentPropertyRent|17,938||-|17,938|-|
|Dividends—ArmedForcesCharitiesFund|
396,527||20,779|417,306|427,900|
|Bankinterest|1||32|33|25|
||
414,466
|
|
20,811
|
435,277
|
427,925
|
|Ofthetotalinvestmentincomereceived;|£435,277(2021:£427,925),£414,466wasfrom|||||
|unrestrictedfunds(2021:£407,889)and|£20,811 wasfrom|restrictedfunds||(2021:£20,036).||
|11Otherincome||||||
||£||£|£|£|
|Sundryincome|14,449||-|14,449|25,949|
|RefundofPreviousYearsGrants|25,679||-|25,679|-|
||
40,128|
|
-|
40,128|
25,949|
|12RaisingFunds||||||
||£||£|£|£|
|Recruiting|1,101
|
|-
|1,101
|288
|
##
|13|CharitableActivities|||||
|---|---|---|---|---|---|
|||Directcosts|Support
costs|Total|Total|
|||2022|
2022|2022|2021|
|||£|
£|£|£|
||Benevolence(Note14)|777,886|
177,145|955,031|740,639|
||EspritdeCorps(Note15)|710,461|236,928|947,389|704,569|
|||
1,488,347
|
414,073
|
1,902,420
|
1,445,208
|
||£1,843,836ofthecharitableactivitiesexpenditurewasfrom||unrestrictedfunds|(2021:£1,405,858)||
||and£58,584wasfromrestrictedfunds(2021:£39,350).|||||
|||Unrestricted|
Restricted|Total|Total|
|||funds|
funds|funds|funds|
|||2022|
2022|2022|2021|
|14|Benevolencegrantsandallowances|||||
|||£|
£|£|£|
||Directcosts|||||
||Grants|232,286|
58,584|290,870|255,906|
||Christmasgrants|8,855|
-|8,855|9,305|
||Weeklyallowances|104,191|-|104,191|121,810|
||ArmyBenevolentFund|60,000|
-|60,000|-|
||SSAFAFamiliesHelp|33,970|
-|33,970|-|
||Othercharities|280,000|
-|280,000|220,000|
||RefundGrantspreviousyears|-||-|(6,972)|
|||
719,302|
58,584|
777,886|
600,049|
||Supportcosts|||||
||Committee&Travelcosts|1,985|
-|1,985|910|
||Audit|4,200|
-|4,200|3,591|
||Fees&Subscriptions|2,395|
-|2,395|4,178|
||Insurance|750|
-|750|1,517|
||Administration|29,162|
-|29,162|7,746|
||Post&Telephone|4,475|
-|4,475|4,838|
||Depreciation|292|
-|292|294|
||Donatedservicessupportcosts|24,788|-|24,788|24,174|
||DonatedservicesMODsalaries|30,000|
-|30,000|28,270|
||Staffcosts|79,098|
-|79,098|65,072|
|||
177,145|
-|
177,145|
140,590|
|||
896,447
|
58,584
|
955,031
|
740,639
|
##
|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
|||2022|2022|2022|2021|
|15|EspritdeCorps|£||£|£|
||Directcosts
Corpsactivities
Branchdonations
Branchactivities
AnnualConference
SapperSundayLunch
AnnualDinner|
432,538
24,565
243,678
3,121
1,295
5,264
710,461||
432,538
24,565
243,678
3,121
1,295
5,264
710,461|
346,281
24,294
138,405
172
a
-
509,152|
||Supportcosts
Committee&Travelcosts
Audit
Fees&Subscriptions
Insurance
Administration
Post&telephone
Depreciation
Donatedservicessupportcosts
StaffCosts|7,941
4,200
2,395
750
32,282
4,475
5,543
32,188
147,154||7,941
4,200
2,395
750
32,282
4,475
5,543
32,188
147,154|3,638
3,591
4,178
1,517
8,344
4,838
5,583
30,272
133,456|
|||
236,928||
236,928|
195,417|
|||
947,389|
|
947,389|
704,569|
|16|NetIncome/Expenditure
Thisisstatedaftercharging:|||£|£|
||Depreciationoftangiblefixedassets:
-ownedbythecharity
Auditor'sremuneration|||5,835
8,400|5,876
7,182|
||Duringtheyear,noTrusteesreceivedany|remuneration(2021|-ENIL).|||
||Duringtheyear,noTrusteesreceivedany|benefitsinkind(2021|
-£NIL).|||
||TrusteesreceivedreimbursementofexpensesamountingtoENilinthecurrent|||year,(2021|-ENil).|
##
|||Total|Total|
|---|---|---|---|
|||funds|funds|
|||2022|2021|
|17|Staffcosts|£|£|
||Staffcostswereasfollows:|||
||Wagesandsalaries|198,570|172,360|
||Socialsecuritycosts|14,083|13,703|
||Pensioncosts|13,599|12,466|
|||
226,252|
198,529|
||Theaveragemonthlynumberofemployeesduringtheyearwasasfollows:|No.|No.|
||Managementandadministrationofthecharity|7|6|
||Thenumberofemployeeswhosebenefits(excludingemployerpension|||
||costs)exceeded£60,000was:|2022|2021|
|||No|No|
||Intheband£60,001
-£70,000|1|-|
##
|Tangiblefixedassets|||||
|---|---|---|---|---|
||Unrestricted
.
Designated
.
Fixtures&|.
Unrestricted
General
Property|Unrestricted
General
Computer|Total|
||fittings|P|equipment||
||£|£|£|£|
|Cost|||||
|At1January2022|89,915|115,591|25,651|231,157|
|Movementinbranchesfixedassets|(3,715)|-|-|(3,715)|
|At31December2022|
86,200|
115,591|
25,651|
227,442|
|Depreciation|||||
|At1January2022|11,865|111,102|18,964|141,931|
|Chargefortheyear|-|2,282|3,553|5,835|
|At31December2022|
11,865|
113,384|
22,517|
147,766|
|Netbookvalue|||||
|At31December2022|
74,335|
2,207|
3,134|
79,676|
|At31December2021|78,050
|4,490
|6,685
|89,225
|
##
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##
|21|Debtors||||
|---|---|---|---|---|
|||2022|2021||
|||£||£|
||Otherdebtors|147,362|316,791||
||Prepaymentsandaccruedincome|26,091|28,573||
|||
173,453|
345,364|
|
|22|Creditors:||||
||Amountsfallingduewithinoneyear||||
|||£|£||
||Branchcreditors|728|8,435||
||Othercreditors|74,115|36,405||
|||
74,843
|
44,840
|
|
##
|23|Statementoffunds|||||||
|---|---|---|---|---|---|---|---|
||CurrentYear|Brought|Income|Expenditure|Transfers|Gains/|Carried|
|||Forward|||in/out|(Losses)|Forward|
|||£|£|£|£|£|£|
||Designatedfunds|||||||
||Branchfunds|578,879
|290,996
|(268,243)
|-
|-
|601,632
|
||Generalfunds|||||||
||Generalfunds|13,079,194
|1,047,332
|(1,576,694)
|-_(1,688,549)
||10,861,283
|
||TotalUnrestrictedfunds|13,658,073
|1,338,328
|(1,844,937)
|-_(1,688,549)
||11,462,915
|
||Restrictedfunds|||||||
||KitchenerScholarshipFund|754,557
|20,811
|(58,584)
|-
|(88,069)
|628,715
|
||TotalRestrictedFunds|754,557
|20,811
|(58,584)
|-
|(88,069)
|628,715
|
||Totaloffunds|14,412,630
|1,359,139
|(1,903,521)
|-_(1,776,618)
||12,091,630
|
||PriorYear|Brought|Income|Expenditure|Transfers|Gains/|Carried|
|||Forward|||in/out|(Losses)|Forward|
|||£|£|£|£|£|£|
||Designatedfunds|||||||
||Branchfunds|539,533
|202,045
|(162,699)
|-
|-
|578,879
|
||Generalfunds|||||||
||Generalfunds|12,131,260|1,104,974|(1,243,536)|-|1,086,496|13,079,194|
||TotalUnrestrictedfunds|12,670,793
|1,307,019
|(1,406,235)
|-
|1,086,496
|13,658,073
|
||Restrictedfunds|||||||
||KitchenerScholarshipFund|720,601
|20,036
|(39,350)
|-
|53,270
|754,557
|
||TotalRestrictedFunds|720,601
|20,036
|(39,350)
|-
|53,270
|754,557
|
||Totaloffunds|13,391,394
|1,327,055
|(1,445,585)
|-
|1,139,766
|14,412,630
|
##
|CurrentYear|Unrestricted|Restricted|Total|
|---|---|---|---|
||funds|funds|funds|
||2022|2022|2022|
||£|£|£|
|Tangiblefixedassets|79,676|-|79,676|
|Fixedassetinvestments|10,358,722|543,361|10,902,083|
|Investmentproperties|500,000|-|500,000|
|Currentassets|599,360|85,354|684,714|
|Creditors duewithinoneyear|(74,843)|-|(74,843)|
||
11,462,915|
628,715|
12,091,630|
|PriorYear|Unrestricted|Restricted|Total|
||funds|funds|funds|
||2021|2021|2021|
||£|£|£|
|Tangiblefixedassets|89,226|-|89,226|
|Fixedassetinvestments|12,761,462|631,430|13,392,892|
|Currentassets|852,225|123,127|975,352|
|Creditors duewithinoneyear|(44,840)|-|(44,840)|
||
13,658,073
|
754,557
|
14,412,630
|
##
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##
||Total|Total|
|---|---|---|
||funds|funds|
||2022|2021|
||£|£|
|Netmovementinfunds|(2,321,000)|1,021,236|
|Addbackdepreciationcharge|5,835|5,876|
|Deductinterestincomeshownininvestingactivities|(435,277)|(427,925)|
|Deductgains/addbacklossesoninvestments|1,798,446|(1,139,766)|
|Deductgains/addbacklossesoninvestmentproperties|(21,828)|-|
|Decrease(increase)indebtors|171,911|(175,758)|
|Increase(decrease)increditors|
30,003|
14,054|
|Netcashusedinoperatingactivities|
(771,910)
|
(702,283)
|