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2024-04-05-accounts

LOMEC Trustees Annual Report for year ending 5[th] April 2024.

Introduction.

The Locke Oliphant Martineau Eversley Charity (LOMEC) is responsible for four Grade II Listed terraced cottages built in about 1900. Martineau Cottage, Windings, Little Windings and Oakley are over 100 years old and need regular and specialist maintenance. Each cottage has a small garden and access to communal gardens, The cottages were built following a series of poor harvests when there was a good deal of suffering among the inhabitants of Eversley.

The nature of society has changed since then but the charity still attempts to cater for people with financial and housing difficulties who have some connection with Eversley. Each property is rented to a local individual or family whose circumstances make commercial renting or purchasing not possible. Rents are maintained significantly below average rent levels for similar properties in the area which enable the families to live in the village.

Buildings Maintenance

The buildings themselves appear to be basically sound but as with most buildings of their age need constant attention, maintenance, and repair. Income from the rents received is used to maintain the cottages and grounds to a suitable standard and within the requirements for their listed building status.

During the year, the tenants for all the cottages remained the same as in previous years.

Charitable Giving.

In addition to maintaining the cottages surplus funds were used to make financial grants to other community organisations. Funds were donated to Eversley Village Hall, Charles Kingsley Church of England Primary School and to The Eversley & Bramshill Trusts. These grants were used to fund educational trips for children at Charles Kingsley’s School from less advantaged backgrounds. Help was also provided to the village pre school for equipment and to support children with additional needs.

LOCKE OLIPHANT MARTINEAU EVERSLEY CHARITY INCOME AND EXPENDITURE ACCOUNT

FOR THE YEAR ENDED 5 APRIL 2024

Boyett Mayes Limited The Stables, Moneys Farm Bottle Lane Mattingley Hampshire RG27 8LJ

LOCKE OLIPHANT MARTINEAU EVERSLEY CHARITY INCOME AND EXPENDITURE FOR THE YEAR ENDED 5 APRIL 2024

Note
INCOME:
Rental Income
Interest Received
Other
TOTAL INCOME
EXPENDITURE:
Property Expenditure
Professional Fees
Property Insurance
Administration
TOTAL EXPENDITURE
GIVINGS
Donations to Charity
1
TOTAL OUTGOINGS
UNREALISED MTM PROFIT / LOSS
3
SURPLUS / (LOSS) FOR THE YEAR
£
£
£
£
29,050
24,810
1,300
418
372
372
30,722
25,600
12,360
8,837
200
230
2,227
2,162
60
113
14,847
11,342
4,497
2,877
19,344
14,219
1,773
81
13,152
11,462
2024
2023
£
£
£
£
29,050
24,810
1,300
418
372
372
30,722
25,600
12,360
8,837
200
230
2,227
2,162
60
113
14,847
11,342
4,497
2,877
19,344
14,219
1,773
81
13,152
11,462
2024
2023
£
29,050
1,300
372
£
25,600
14,219
12,360
200
2,227
60
14,847
4,497
81
11,462

Page 2

LOCKE OLIPHANT MARTINEAU EVERSLEY CHARITY STATEMENT OF ASSETS AND LIABILITIES AS AT 5 APRIL 2024

Note
FIXED ASSETS
Freehold Property
CURRENT ASSETS
COIF Charities Global Income Fund
Cash at Bank - COIF Investments
Cash at Bank - Current Account
Cash at Bank - Money Manager
Total Cash
Debtors
Prepayments
Total Assets
LIABILITIES
Current Liabilities
2
Total Liabilities
Total Assets less Total Liabilities
£
£
£
£
928,000
928,000
15,740
13,967
25,765
24,464
85,466
74,756
-
-
126,971
113,188
-
-
1,540
2,172
1,540
2,172
1,056,511
1,043,360
200
200
200
200
1,056,311
1,043,160
2024
2023
£
£
£
£
928,000
928,000
15,740
13,967
25,765
24,464
85,466
74,756
-
-
126,971
113,188
-
-
1,540
2,172
1,540
2,172
1,056,511
1,043,360
200
200
200
200
1,056,311
1,043,160
2024
2023
£
15,740
25,765
85,466
-
£
928,000
113,188
2,172
-
1,540
200
1,043,360
200
1,043,160

Approved by:

Mr Peter Sloan Treasurer Dated:

Page 3

LOCKE OLIPHANT MARTINEAU EVERSLEY CHARITY NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 5 APRIL 2024

NOTE 1 : CHARITABLE GIVING
Charitable donation to Eversley Village Hall
Charitable donation to Eversley & Bramshill Trust
Charitable donation to Charles Kingsley School
NOTE 2 : CREDITORS AND ACCRUALS
Independent Examiner's Fee
NOTE 3: PROFIT/ LOSS ON INVESTMENT
Movement in value of COIF Charities Global Equity Income Fund
2024
£
2,500
-
1,997
4,497
2023
£
200
200
1,773
2023
£
1,000
1,425
452
2,900
2022
£
200
200
81

Page 4

BM oyeri Moyes Limited Accounlonls. Toxalion and Business Advisers LOCKE OLIPHANT MARTINEAU EVERSLEY CHARITY I'LOMEC'I Independent oxaminetrs report- year end8d 5April 2024 Thi5 report on the financial stslements of LOMEC for the year ended 5th April 2024, which are sel out on pages 1 10 4, is in respect of an examination carried out in accordance with the Accounting Regulations 2006 (the 'Regulations"l and $145 of the Charities Act 2011 {the .2011 Acr}. Respectlve responslbllllles of the PCC and examiner As members of LOMEC you are responsible for the preparation of the financial slatemenls.. you consider that an audit is not required for this year (under sects'on 144(21 of the 2011 Act) and that an independent examination is needed. 11 is my ￿spOnSibl1￿.. to examine the accounts under section 145 of the 2011 Act.. to follow the pro¢edures laid down in the General Directions given by the Charity Commission (under section 145151{bl of the 2011 Act,. and to state whether particular matters have come lo my attention. Ba818 of Independent examlnerfs statement My examinal¢on was carried out in accordance with the General Directions given by the Charity Commission. An examination includes a review of the a¢counling records kept by the charity and comparison of the accounts presented with those records. It also includes Considerats'on of any unusual items or disclosures in the accounts and seeking explonalions from the trustees conceming any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and Consequently no opinion is given as to whether the accounts present a "true and fair vievl, and the report is limited lo those matters set out in the statement below. Independent examln&r'8 8tatom•nt In the course of my examinab'on, no matt6r has come lo my attention.. 11} which gives me reasonable cause lo believe that in, any material respect, the requirements.. lo keep proper accounting records in accordance with section 130 of the 2011 Act,. and lo prepare accounts which accord with the accounting reu)rds and comply with Ihe a¢counling requirements of the 2011 Act have not been met or 12} to which, in my opinion, attention should be drawn in order to enable a proper understanding of the ac¢ounts lo be reached. Signed Dale Name LISA FINCHAM Qualifications BA, ACMA. CTA Address BOY￿￿ MAYES LIMITED THE STABLES. MONEYS FARM, BOThLE LANE, MAThINGLEY. HAMPSHIRE, RG27 8LJ Tel= 01256 636 600 Emoil= enquille5@bml-occounlants.co.uk WebsNe: wwN.bml-occountonls.co.uk . C I MA The Slobles. Moneys Form. Bottle Lone. Motlingley. Hompshire RG27 8LJ Cio Chartered Tax Advisers Pmclibiry CertifitthA Hold•r Company Registration Number". 4059388