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2023-03-31-accounts

Page
Report ofthe Trustees 2 to 20
Report ofthe Independent
Auditors
21 to23
Statement of Financial Activities 24
Balance Sheet 25
Cash Flow Statement 26
Notes to the Cash Flow Statement 27
Notes to the Financial Statements 28 to44
Detailed Statement of Financial Activities 45 to46

31.3.23 31.3.22
Unrestricted Endowment Total Total
funds funds funds funds
as restated
Notes 6
INCOME AND ENDOWMENTS FROM
Charitable
activities
3
Letting ofproperties, room hire and car park 31,566 31,566 3,214
Westmead
project
300,000
Investment
income
2 1716 462589 464 305 5DI 617
Total 33,282 462580 495 871 804,831
EXPENDITURE ON
Raising funds 65,647 65,647 74,340
Charitable
activities
Relief ofthe disadvantaged 80,302 80,302 90,116
Advancement
ofeducation
and work with
young people 76,870 76,870 26,503
Promotion ofother charitable purposes 172,128 172,128 116,130
Letting ofproperties, room hire and csr park 8,093 8,093
Other 272 836 272 836 205 732
Total 610.229 65,647 675876 512,821
Net gains/(losses)
on
investments ~46.891) ~011,699) ~808,090) J1,321 016)
NET INCOME/(EXPENDITURE) (623,838) (414,757) (1,038,595) (1,029,006)
RECONCILIATION
OF FUNDS
Total funds brought forward
As previously
reported
Prior year adjustment
10 3,070,731
369669
14,244,814
-
17,315,545
369689
18,714,220
As restated 3,440,400 14,244,814 17,685,214 18,714,220
TOTAL FUNDS CARRIED FORWARD 2,816,562 1383D057 16,646,.619 17685214
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CHIPPENHAM
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CHIPPENHAM
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CHIPPENHAM
Borough Lands
~BOO
5UPPORTIUG THE COMMUMTV
5IRCE 1551
Balance Sheet
31 March 2023
31.3.23 31.3.22
Unrestricted Endowment Total Total
funds funds funds funds
Notes f as restated
f
FIXEDASSETS
Tangible assets 11 1,425,480 130,022 1,555,502 1,363,109
Investments
Investments 12 1 12,967,840 12,967,841 13,932,645
Investment
property
13 968,345 631,655 1,600,000 1,600,000
Social Investments 14 2 DDD
2,393,826 13,729,517 16,123,343 16,897,754
CURRENT ASSETS
Debtors 15 101,291 101,291 373,563
Cash at bank and in hand 389539 100540 49D 139 516173
490,890 100,540 591,430 889,736
CREDITORS
Amounts
falling due within one year
16 (68,154) (68,154) (102,276)
NET CURRENT ASSETS 422,736 100.640 523 276 787460
TOTAL ASSETS LESSCURRENT
LIABILITIES 2,816,562 13,830,057 16,646,619 17,685,214
NET ASSETS 2.816562 13830,057 16646619 17685214
FUNDS 17
Unrestricted
funds
2,816,562 3,440,400
Endowment
funds
13.83D,057 14 244 814
TOTALFUNDS 16.646619 17685214

Cash Flow Statement

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Cash Flow Statement

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Cash Flow Statement

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~
CHIPPENHAM
Borough L
5UPPORIINGTNECOMMUNITV
for the Year Ended 31 March 2023
31.3.23 31.3.22
as restated
Notes 6
Cash flows from operating
activities
Cash generated
from operations
Interest paid
1 (311,343)
~25
493,853
Net cash (used in)/provided
by operating
activities ~311.368) 493853
Cash flows from investing
activities
Purchase oftangible fixed assets (209,148) (462,672)
Purchase offixed asset investments (192)
Purchase ofinvestment
property
Sale offixed asset investments
(44,891)
153,105
(3,238,823)
1,911,094
Interest received 2,237 1,595
Dividends
received
462,068 500 022
Net cash provided
by/(used
in) investing
activities 363371 ~1,288,976)
Cash flows from financing
activities
Income attributable
to endowment
Expenditure
attributable
to endowment
(12,390)
~60,647)
~75,948)
Net cash used
in financing
activities
~78.037) ~75,948)
Change
in cash and cash equivalents
in the reporting
period
(26,034) (871,071)
Cash and cash equivalents
at the
beginning
ofthe reporting
period
516,173 1,387,244
Cash and cash equivalents
at the
ofthe reporting
period
end 490,139 516,173

ACTIVITIES
31.3.23 31.3.22
f as restated
f
Net expenditure
for the
reporting period (as per the Statement
of Financial Activities)
Adjustments
for:
(1,038,595) (1,029,006)
Depreciation
charges
16,755 17,114
Losses on investments 858,590 1,321,016
Interest received (2,237) (1,595)
Interest paid 25
Dividends
received
(462,068) (500,022)
Income attributable
to endowment
12,390
Expenditure
attributable
to endowment 65,647 75,948
Decrease
in debtors
Decrease
in creditors
272,272
~34 122)
694,241
~83843)
Net cash (used in)/provided by operations ~311343) 483 883
2. ANALYSIS OF CHANGES IN NET FUNDS
At 1.4.22
f
Cash flow
f
At 31.3.23
Net cash
Cash at bank and in hand 516,173 ~26,034) ~490 139
~516173 ~26,034) ~490 139
Total ~516 173 ~26 034) ~490 139

31.3.23 31.3.22
as restated
f F
Other fixed asset invest - Fll 462,068 500,022
Interest receivable 2,236 1,595
464,304 ~501 617
INCOME FROM CHARITABLE ACTIVITIES
31.3.23 31.3.22
as restated
Activity 6
Letting of properties, room hire and car
Rents received park 31,566 3,214
Grants Westmead project ~300000
31,566 ~303214
Grants received, included in the above, are as follows;
31.3.23 31.3.22
as restated
6 F
Westmead Project 300,000
RAISING FUNDS
Investment management costs 31.3.23 31.3.22
as restated
Portfolio management 95,734 110,956
Sarasin portfolio management rebate ~30,087) ~36,616)
65,647 74,340

Grant
funding of
activities Support
Direct (see note costs (see
Costs
f
6)f note 7)
f
Totals
f
Relief ofthe disadvantaged 4,924 75,378 80,302
Advancement ofeducation and work
with young people 449 74,790 1,631 76,870
Promotion ofother charitable
purposes 86,335 71,753 158,088
Letting of properties, room hire and
car park 8,093 8,093
~99 801 ~221 921 1 631 323353
GRANTS PAYABLE
31.3.23 31.3.22
f as restated
f
Relief ofthe disadvantaged 75,378 90,116
Advancement ofeducation and work with young people 74,790 26,503
Promotion ofother chaditable purposes ~71753 52668
221,921 169287
The total grants
paid
to institutions during the year was as follows:
31.3.23 31.3.22
f as restated
f
Relief ofthe disadvantaged 47,005 41,798
Advancement ofeducation and work with young people 73,067 25,417
Promotion of other charitable purposes 67,517 48,618
187,589 115,833
The total grants
paid
to individuals during the year was as follows:
31.3.23 31.3.22
f as restated
f
Relief ofthe disadvantaged 28,373 48,318
Advancement ofeducation and work with young people 1,723 1,086
Promotion of other charitable purposes 4,236 ~4050
34,332 53,454

2023
f
2022
F
Advancement
ofeducation
and work with young people 69,421 58,233
Promotion
ofother charitable
purposes
50,900 61,214
Relief ofdisadvantaged 46 666 39,612
Total awarded
institutions
over 61,000 166,821 159,059
Food vouchers 32,000 16,800
Other grants provided to institutions
Write back creditor awards
not paid
below 61,000and to individuals
out
39,483
40,375
~16383)~46947)
221,921 169,287

GRANTS PAYABLE - co ntinued
2023
f
2022
f
Charter Rose Resource Base 1,364
The Rise Trust 3,860
Chippenham
Hospital
Centre 1,500
CPM sounds CIC 1,500
Sheldon
Road Methodist
Church Beacon Centre 1,300
The Stay Safe Initiative CIC 1,500
Wilts and Berk Canal Trust 10,000
Yesterdays
Story CIC
4,959
Youth adventure
Trust
2,420
Refashion
my town
14,775 14,400
Youth Adventure
Trust
2,420
Fringe February 13,900
Chippenham
Borough
Lands Charity 2,000
Access Safety 2,000
Chippenham
Sea Cadets
1,500
Chippenham
Town Council
3,000
Chippenham
Tri Club
2,770
Pewsham
Community
Centre Association 1,000
Sheldon
Road Methodist
Church Beacon Centre 1,200
The Stay Safety Initiative 1,500
Wiltshire
Outdoor
Learning Team
1,500
Wiltshire Scrapstore
&
Resource Centre 1,000
AKA Dance 1,300
Casson 8 Friends 1,400
Chippenham
Folk Festival
10,000 1,500
Chippenham
Museum
&Heritage Centre 1,600
Curious
Company
1,500
The Bean Spillers 1,224
Wiltshire
Rural Music
1,360
Wiltshire Scrapstore
&
Resource Centre 1,000
AKA Dance 1,300
Casson &Friends 1,400
Chippenham
Folk Festival
1,500
Chippenham
Museum
8 Heritage Centre 1,800
Curious Company 1,500
The Bean Spillers 1,224
Wiltshire
Rural Music
1,360
Wiltshire
Swindon
History
Centre 1,500

Relief ofthe disadvantaged totals tof46,500 (2022:f39, 612)
2023
f
2022
Back on Track - Stroke Rehab 10,000
Doorway Wiltshire 15,000 15,000
Chippenham
Day Centre
3,000
Inclusive
Intergenerational
Dance 1,500
Relate Wiltshire and Somerset 10,390
Sheldon
Methodist
Church
Beacon Centre 2,000
StPeters Church 2,500
Waste Not Want Not 5,000
Chippenham
Debt Centre
10,000
Carer Support Wiltshire 2,078
Children's
Hospice South
West 10,000
Chippenham
&District Talking Newspapers
Wilts & Berks Canal Trust
1,500
4,825
Wiltshire
Bobby Van Trust
4,825
Wiltshire
Mind
3,709
SUPPORT COSTS
Other
charitable
Management
f
Finance costs
f
Other resources expended 151,512 312 27,559
Advancement
ofeducation
and work
with young
people
1,631
151,512 312 29,190
Building Admin Governance
SUpport
f
support
p
costs
f
Totals
f
Other resources expended 58,419 37,567 11,507 286,876
Advancement
ofeducation
and work
with young
people
1,631
58,419 ~37 567 11,507 288,507

Management
31.3.23 31.3.22
as restated
Other
resources Total
expended
f
activities
f
Salaries and wages 76,462 78,447
Social security 4,682 4,703
Pensions 1,796 1,750
Sundries 6,646 9,819
Legal and professional 37,537 15,329
Land maintenance ~24 389 27,029
~151 512 137077
Finance
31.3.23 31.3.22
as restated
Other
resources Total
expended activities
f
Bank charges 312 ~2089
Other charitable costs
31.3.23 31.3.22
as restated
Advancement
of
education
and work
Other with
resources youllg Total Total
expended
f
people
f
activities
f
activities
f
Salaries and wages 7,371
Pensions 34
Insurance 1,552 1,552 1,424
Maintenance of mobility aids 383 383 96
Play area 10,500 10,500
Depreciation oftangible fixed assets 15,124 1,631 16,755 17,114
27,559 1,631 29,190 26,039

Building supp ort
31.3.23 31.3.22
as restated
Other
resources Total
expended
f
activities
Insurance 1,552 1,424
Light and heat 9,504 1,828
Repairs and maintenance 47,363 2,061
58,419 5,313
Admin support 31.3.23 31.3.22
as restated
Other
resources Total
expended
f
activities
f
Insurance 1,552 1,424
Telephone 5,128 3,523
Postage and stationery
Training
3,946
4,356
1,771
3,703
Memberships and subscriptions 894
Computer
Advertising
software and maintenance 20,589
569
10,775
2,074
Room hire 533
37,567 ~23 270
Governance costs
31.3.23 31.3.22
as restated
Other
resources Total
expended activities
f
Trustees' expenses 442 556
Auditors' remuneration 6,840 5,700
Auditors' remuneration for non audit
work 4,200 5,688
Bank interest 25
11,507 ~11 944

2023
f
2022
8
Wages and salaries 148,235 141,138
Social security costs 12,766 7,732
Pension 3,096 2 975
164 997 151.946
31.3.23 31.3.22
as restated
Welfare Officer 1 1
Education
Officer
1 1
Administration 5 5

TANGIBLE FIXEDASSETS
Community
centres
and
Freehold Freehold similar
landf buildings
f
assets
COST
At 1 April 2022 481,293 738,734 160,000
Additions 19896D
At 31 March 2023 481,293 738,734 358,960
DEPRECIATION
At 1 April 2022 17,400 19,202
Charge for year 5 80D 6,398
At 31 March 2023 23,200 25,600
NET BOOK VALUE
At 31 March 2023 481,293 715.534 333,360
At 31 March 2022 481,293 721,334 140,798
Off-site Office
equipment
f
equipment
F
Totals
F
COST
At 1 April 2022 89,990 36,441 1,506,458
Additions 10,188 209,148
At 31 March 2023 89,990 46,629 1,715,606
DEPRECIATION
At 1 April 2022 78,989 27,758 143,349
Charge for year 2,202 2,355 16,755
At 31 March 2023 81,191 30,113 160,104
NET BOOK VALUE
At 31 March 2023 8799 16,516 1 555,502
At 31 March 2022 11,001 8,683 1 363 ID9

FIXEDASSET INVESTMENTS
Shares in
group Listed
undertakings
f
investments
f
Totals
f
MARKET VALUE
At 1 April 2022 1 13,932,644 13,932,645
Disposals
Revaluations
(153,106)
~811,6907
(153,106)
~811,6987
At 31 March 2023 I 12967840 12,967.841
NET BOOK VALUE
At 31 March 2023 I 12,967,84D 12967841
At 31 March 2022 I 13932,644 13.932645

13. forthe Year
INVESTMENT PROPERTY
Ended 31 March 2023
FAIR VALUE
At 1 April 2022 1,600,000
Additions
Revaluation
44,891
~44,001)
At 31 March 2023 1,600,000
NET BOOK VALUE
At 31 March 2023 1,600000
At 31 March 2022 1,60D,DDD
Fair value at 31 March 2023 is represented by:
Valuation
in 2022
(1,683,714)
Cost 3,283,714
1,600,000
14. SOCIAL INVESTMENTS
Programme
related
investments
loans
E
MARKET VALUE
At 1 April 2022
Other movements
2,000
~2.000)
At 31 March 2023
NET BOOK VALUE
At 31 March 2023
At 31 March 2022 2,000
15. DEBTORS:AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
as restated
f 6
Trade debtors 1,819
Other debtors 89,553 353,162
Prepayments
and accrued income
9,919 20,401
101,291 373,563

CREDITORS: AMOUNTS
FALLING DUE WITHIN
ONE YEAR
31.3.23 31.3.22
f as restated
f
Trade creditors 49,473 81,031
Taxation and social security 2,922
Other creditors 15,759 ~21 245
68,154 ~102276

MOVEMENT IN FUNDS
Prior Net
year movement At
At 1.4.22 adjustment
f
in funds
f
31.3.23
f
Unrestricted funds
General
fund
3,070,731 369,669 (623,838) 2,816,562
Endowment funds
Unapplied
Total Return
11,953,193 (414,757) 11,538,436
Permanent Endowment 2,291 621 2291 621
14,244,814 ~414 757 13,830057
TOTAL FUNDS 17315545 . .369.669 ~10385957 16,646619
Incoming Resources Gains and Movement
resources
f
expended
f
losses in funds
f
Unrestricted funds
General
fund
33,282 (610,229) (46,891) (623,838)
Endowment funds
Unapplied
Total Return
462,589 (65,647) (811,699) (414,757)
TOTAL FUNDS 495,871 (675,876) (858,590) (1,038,595)

Comparati ve s
for movement
in funds
Net
movement At
At 1.4.21 in funds 31.3.22
8 8 F
Unrestricted funds
General
fund
5,212,793 (2,072,393) 3,140,400
Westmead development 300,000 300,000
5,212,793 (1,772,393) 3,440,400
Endowment funds
Unapplied Total Return 11,209,806 743,387 11,953,193
Permanent Endowment 2,291,621 2,291 621
13,501,427 743,387 14,244,814
TOTAL FUNDS 18,714.220 ~1,020.000) 17,685.214
Comparative net movement
in fund
s, included
in the abo
ve are as follow s:
Incoming Resources Gains and Movement
resources expended losses in funds
6 8 F
Unrestricted funds
General
fund
3,303 (436,873) (1,638,823) (2,072,393)
Westmead
development
300,000 300,000
303,303 (436,873) (1,638,823) (1,772,393)
Endowment funds
Unapplied
Total Return
501,528 (75,948) 317,807 743,387
TOTAL FUNDS 804,831 ~512,021) TI 821 016) SI 029,006)

Prior Net
year movement At
At 1.4.21
f
adjustment
f
in funds
f
31.3.23
f
Unrestricted funds
General
fund
5,212,793 369,669 (2,696,231) 2,886,231
Westmead development 30D 000 3DD 000
5,212,793 369,669 (2,396,231) 3,186,231
Endowment funds
Unapplied Total Return 11,209,806 328,630 11,538,436
Permanent Endowment 2,291,621 2 291 621
13,501,427 328,630 13830057
TOTAL FUNDS 10,714,22D 309,069 J20070600111 17016288
A current yea
above are as
r 12 months
and prio
follows:
r year 12 months
comb
ined
net move
ment
in funds,
included
in th
Incoming Resources Gains and Movement
I'esouI'ces
f
expended
f
losses
f
in funds
f
Unrestricted funds
General
fund
36,585 (1,047,102) (1,685,714) (2,696,231)
Westmead
development
300,000 300000
336,585 (1,047,102) (1,685,714) (2,396,231)
Endowment funds
Unapplied
Total Return
964,117 (141,595) (493,892) 328,630
TOTAL FUNDS 1,300,702 (1,188,697) (2~179606) (2~067601)

The trustees
have
undertaken
The trustees
have
undertaken
to maintain the total endowment fund at a value of no lower than
610,000,000.
Total
Permanent Unapplied Endowmen
endowment
8
total return
f
t
6
At 1April 2022 2,291,621 11,953,193 14,244,814
Total 2,291,621 11,953,193 14,244,814
Movements
in the reporting
period:
Investment
return
474,979 501,528
Realised gains and (losses) (811,699) 317,807
Less; investment
management
costs (78,037) (75,948)
Transfer to unrestricted fund
Net movements
in reporting
period (414,757) 743,387
At 31 March 2023
Gift component ofthe permanent
endowment 2,291,621 2,291,621
Unapplied
total return
11.538.436 11538,436
Total 2,291,621 11,538,436 13,830,057
~ Mrs
EUPPOA
'ANGTHECOMMUNITV
Detailed Statement of Financial Activities
for the Year Ended 31 March 2023
31.3.23 31.3.22
as restated
6 F
INCOME AND ENDOWMENTS
Investment
income
Other fixed asset invest - Fll
Interest receivable
462,068
2237
500,022
~1595
464,305 501,617
Charitable
activities
Rents received 31,566 3,214
Grants ~300000
31,566 ~303214
Total incoming resources 495,871 804,831
EXPENDITURE
investment
management
costs
Porffolio management 95,734 110,956
Sarasin porffolio management rebate ~30087) ~36616)
65,647 74,340
Charitable
activities
Salaries and wages 70,895 55,320
Social security 3,084 3,029
Pensions 1,300 1,192
Rates and water 8,597
Insurance 1,552 1,424
Light and heat 9,504 1,828
Travel &Accommodation 4,150 669
Entertainment 719
Grants to institutions 187,589 115,833
Grants to individuals ~34332 53454
321,722 232,749
Support costs
Management
Salaries and wages 76,462 78,447
Social security 4,682 4,703
Pensions 1,796 1,750
Sundries 6,646 9,819
Legal and professional 37,537 15,329
Land maintenance ~24 389 27,029
151,512 137,077
31.3.23 31.3.22
f as restated
6
Finance
Bank charges 312 2,089
Finance
Other charitable costs
Salaries and wages 7,371
Pensions 34
Insurance 1,552 1,424
Maintenance
of mobility
aids 383 96
Play area 10,500
Depreciation
oftangible
fixed assets 16,755 17,114
29,190 26,039
Building support
Insurance 1,552 1,424
Light and heat 9,504 1,828
Repairs and maintenance 47,363 2,061
58,419 5,313
Admin support
Insurance 1,552 1,424
Telephone 5,128 3,523
Postage and stationery 3,946 1,771
Training 4,356 3,703
Memberships
and subscriptions
894
Computer
software and
maintenance 20,589 10,775
Advertising 569 2,074
Room hire 533
37,567 23,270
Governance costs
Trustees' expenses 442 556
Auditors'
remuneration
6,840 5,700
Auditors'
remuneration
for non audit work 4,200 5,688
Bank interest 25
11,507 11,944
Total resources expended 675,876 512,821
Net (expenditure)/income before gains
and losses (180,005) 292,010
Realised recognised gains and losses
Realised gains/(losses) on fixed asset
investments (813,699) 317,807
Realised gains/(losses) on investment
property ~44891) (1~638823)
Net expenditure (1~038595) (1~029006)