## 

## 

## 



## 

## 

|PrincipalAddress|Ranger'sOffice|
|---|---|
||ManorCottage|
||WindmillRoad|
||Wimbledon|
||London|
||SW195NR|
|RegisteredCharityNumber|303167|
|IndependentAuditors|KrestonReevesLLP|
||CharteredAccountantsandStatutoryAuditor|
||9DonningtonPark|
||85Birdham Road|
||Chichester|
||WestSussex|
||PO207AJ|
|Solicitors|BatesWells|
||10QueenStreetPlace|
||London|
||EC4R1BE|
|Bankers|BarclaysBankpic|
||8AlexandraRoad|
||Wimbledon|
||London|
||SW197JZ|
|Investmentadvisers|CCLAInvestmentManagementLimited|
||1AngelLane|
||LondonEC4R3AB|





## 

## 

## 

|Referenceandadministrativedetailsofthecharity,itstrusteesandadvisers||
|---|---|
|Conservators'report|3-31|
|Independentauditors'report|32-35|
|Statementoffinancialactivities|36|
|Balancesheet|37|
|Statementofcashflows|38|
|Notestothefinancialstatements|39-61|



## 

|WPCCorCharity|TheWimbledonandPutneyCommonsConservators|
|---|---|
|1871Act|WimbledonandPutneyCommonsAct1871|
|Board|TheBoardofConservatorsofWPCC|
|NLHF|NationalLotteryHeritageFund|
|GAAP|UnitedKingdomGenerallyAcceptedAccountingPrinciples|
|LGPS|LocalGovernmentPensionScheme|
|DEFRA|DepartmentfortheEnvironment,Food&RuralAffairs|
|DCMS|DepartmentforCulture,MediaandSport|
|MoD|MinistryofDefence|





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## 

||Yearended31March|Yearended31March|2023|2022|
|---|---|---|---|---|
||Unrestricted|Restricted|Total|Total|
||funds|funds|funds|funds|
||<br>£|<br>£|<br>£|<br>£|
|Totalincome|2,018,274|155,539|2,173,813|1,973,653|
|Totalexpenditurebeforeadditional|||||
|chargesinrespectofdefinedbenefit|||||
|pensionscheme|<br>(2,075,385)|<br>(90,699)|<br>(2,166,084)|<br>(1,965,850)|
|Netincome/(expenditure)before|||||
|additionalchargesinrespectof|||||
|definedbenefitpensionscheme|(57,111)|64,840|7,729|7,803|
|Additionalchargesinrespectof|||||
|definedbenefitpensionscheme|<br>(297,000)|<br>0|<br>(297,000)|<br>(306,000)|
|Netincome/(expenditure)before|||||
|investmentgains|(354,111)|64,840|(289,271)|(298,197)|
|Netgain/(loss)oninvestments|<br>(58,842)|<br>0|<br>(58,842)|<br>147,350|
|Netincome/(expenditure)before|||||
|othergainsandlosses|(412,953)|64,840|(348,113)|(150,847)|
|Transferbetweenfunds|89,943|(89,943)|0|0|
|Actuarialgain/(loss)ondefined|||||
|benefitpensionscheme|<br>2,678,000|<br>0|<br>2,678,000|<br>782,000|
|Netmovementinfundsforthe|||||
|year|2,354,990|(25,103)|2,329,887|631,153|
|Totalfundsbroughtforward|<br>732,297|<br>115,868|<br>848,165|<br>217,012|
|Totalfundscarriedforward|<br>3,087,287|<br>90,765|<br>3,178,052|<br>848,165|
|Comprising:|||||
|Negativepensionreserve|0|0|0|=(2,381,000)|
|Otherreserves|<br>3,087,287|<br>90,765|<br>3,178,052|<br>3,229,165|
|Totalfunds|3,087,287<br>|90,765<br>|3,178,052<br>|848,165<br>|





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## 



## 

## 

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## 

## 

## 

## 

|Perbalancesheet|3,087,287|
|---|---|
|Deduct:||
|Estimatedcostofnexttriennialelectionsin2024|(65,000)|
|Fundsrequiredtofundthenetbookvalueoftangiblefixed|(1,435,677)|
|assets||
|Freereserves|1,586,610|





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## 

|||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|
|||funds|funds|funds|funds|
|||2023|2023|2023|2022|
||Note|£|£|£|£|
|Incomefrom:||||||
|Donationsandlegacies|3|88,891|155,539|244,430|151,865|
|Charitableactivities|4|1,881,991|-|1,881,991|1,773,759|
|Investments|5|47,392|-|47,392|48,029|
|Totalincome||<br>2,018,274|<br>155,539|<br>2,173,813|<br>1,973,653|
|Expenditureon:||||||
|Charitableactivities|6|2,372,385|90,699|2,463,084|2,271,850|
|Totalexpenditure||<br> <br>2,372,385|<br> <br>90,699|<br> <br>2,463,084|<br> <br>2,271,850|
|Net(expenditure)/incomebeforenet<br>(losses)/gainsoninvestments||(354,111)|64,840|(289,271)|(298,197)|
|Net(losses)/gainsoninvestments||(58,842)|-|(58,842)|147,350|
|Net(expenditure)/income||<br>(412,953)|<br>64,840|<br>(348,113)|<br>(150,847)|
|Transfersbetweenfunds|18|89,943|(89,943)|-|-|
|Netmovementinfundsbeforeother<br>recognisedgains||<br>(323,010)|<br>(25,103)|<br>(348,113)|<br>(150,847)|
|Otherrecognisedgains:||||||
|Actuarialgainsondefinedbenefit<br>pensionscheme|23|2,678,000|-|2,678,000|782,000|
|Netmovementinfunds||<br> <br> <br>2,354,990|<br> <br> <br>(25,103)|<br> <br> <br>2,329,887|<br> <br>631,153|
|Reconciliationoffunds:||||||
|Totalfundsbroughtforward||732,297|115,868|848,165|217,012|
|Netmovementinfunds||2,354,990|(25,103)|2,329,887|631,153|
|Totalfundscarriedforward||<br>3,087,287<br> <br>|<br>90,765<br> <br>|<br>3,178,052<br> <br>|<br>848,165<br>|





## 

## 

|||||2023||2022|
|---|---|---|---|---|---|---|
|||Note|||||
|Fixedassets|||||||
|Tangibleassets||10||1,270,905||1,228,405|
|Heritageassets||11||164,772||151,800|
|Investments||12||1,468,864||1,677,706|
|||||2,904,541||3,057,911|
|Currentassets|||||||
|Debtors||13|176,208||130,604||
|Cashatbankandinhand|||384,185||332,543||
||||560,393||463,147||
|Creditors:amountsfallingduewithin<br>year|one|14|(226,209)||(208,374)||
|Netcurrentassets||||334,184||254,773|
|Totalassetslesscurrentliabilities||||3,238,725||3,312,684|
|Creditors:amountsfallingdueaftermore<br>thanoneyear||15||||(18,163)|
|Provisionsforliabilities||17||(60,673)||(65,356)|
|Netassetsexcludingpensionasset<br>liability|/|||3,178,052||3,229,165|
|Definedbenefitpensionschemeasset<br>/<br>liability||23||||(2,381,000)|
|Totalnetassets||||3,178,052||848,165|
|Charityfunds|||||||
|Restrictedfunds||18||90,765||115,868|
|Unrestrictedfunds||18||3,087,287||732,297|
|Totalfunds||||3,178,052||848,165|





## 

## 

|||2023|2022|
|---|---|---|---|
||Note|||
|Cashflowsfromoperatingactivities||||
|Netcashprovided/(used)byoperatingactivities|20|(5,808)|43,147|
|Cashflowsfrominvestingactivities||||
|Dividends,interestsandrentsfrominvestments||47,392|48,029|
|Proceedsfromthesaleoftangiblefixedassets<br>Purchaseoftangiblefixedassets<br>Saleofinvestments||6,350<br>(146,292)<br>150,000|(37,563)<br>100,000|
|Netcashprovidedbyinvestingactivities||57,450|110,466|
|Cashflowsfromfinancingactivities||||
|Repaymentsofborrowing|||(2,201)|
|Netcashprovidedby/(usedin)financingactivities|||(2,201)|
|Changeincashandcashequivalentsintheyear||51,642|151,412|
|Cashandcashequivalentsatthebeginningoftheyear||332,543|181,131|
|Cashandcashequivalentsattheendoftheyear|21|384,185|332,543|
|Thenotesonpages39to61formpartofthesefinancialstatements||||





## 

## 

## 



## 

## 

## 

|Tangiblefixedassetsarecarried|atcost,<br>net<br>ofdepreciationand anyprovisionforimpairment.|
|---|---|
|Depreciationisprovidedatratescalculatedtowriteoffthecostoffixedassets,lesstheirestimated||
|residualvalue,overtheirexpectedusefullivesonthefollowingbases:||
|Freeholdbuildings|-25-50years|
|Long-termleaseholdproperty|<br>-Lifeoflease|
|BeverleyBrookWCBridge|-25years|
|Plant,machineryandequipment-3-10years||
|Fixturesandfittings|-5-15years|
|Computerequipment|-4years|





## 

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## 



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## 



## 

## 

## 

||||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|---|---|
||||funds|funds|funds|funds|
||||2023|2023|2023|2022|
||||£|£|£|£|
|Grants|and|donations|<br>88,891|<br>155,539|<br>244,430|<br>151,865|
|Total|2022||99,379|52,486|151,865||



## 

||Unrestricted|Restricted|Total|Total|
|---|---|---|---|---|
||funds|funds|funds|funds|
||2023|2023|2023|2022|
||£|£|£|£|
|Levy|1,323,329|-|1,323,329|1,262,008|
|Countrysidestewardship(government)grant|40,218|-|40,218|31,229|
|Sportsfacilities|338,115|-|338,115|332,910|
|Propertyrentandwayleaves|124,373|-|124,373|106,735|
|Rentfromfilmingandfairs|25,642|-|25,642|27,630|
|Publicationsales|2,647|-|2,647|20|
|Othergrantincome|18,163|-|18,163|5,626|
|Eventsincome|9,504|-|9,504|7,601|
|Total2023|<br> <br>1,881,991|<br> <br>-|<br> <br>1,881,991|<br> <br>1,773,759|
|Total2022|1,745,812|27,947|1,773,759||





## 

## 

## 

||Unrestricted|Total|Total|
|---|---|---|---|
||funds|funds|funds|
||2023|2023|2022|
||£|£|£|
|Investmentincome|47,392|47,392|48,029|
|Total2022|48,029|48,029||



## 

||Activities||||
|---|---|---|---|---|
||undertaken|Support|Total|Total|
||directly|costs|funds|funds|
||2023|2023|2023|2022|
||£|£|£|£|
|Conservancyactivity|<br> <br>1,681,626|<br> <br>781,458|<br> <br>2,463,084|<br> <br>2,271,850|
|Total2022|1,600,962|670,888|2,271,850||
|Analysisofdirectcosts|||||



||Conserv-|||
|---|---|---|---|
||ancy|Total|Total|
||Activity|funds|funds|
||2023|2023|2022|
||£|£|£|
|Windmill|17,454|17,454|6,692|
|KeepersandCommonssecurity|524,224|524,224|514,272|
|Commonsmaintenance|694,142|694,142|595,826|
|Playingfieldsmaintenance|235,710|235,710|231,885|
|Propertymaintenanceandimprovements|210,096|210,096|252,287|
||1,681,626|1,681,626|1,600,962|
|Total2022|1,600,962|1,600,962||





## 

## 

## 

||Conserv-|||
|---|---|---|---|
||ancy|Total|Total|
||Activity|funds|funds|
||2023|2023|2022|
||£|£|£|
|Administrationstaffsalaries|175,518|175,518|98,309|
|Auditandaccountancy|16,878|16,878|15,210|
|Officeexpenses|26,997|26,997|16,570|
|Insurance|66,368|66,368|68,520|
|Utilitiesandservices|27,690|27,690|17,150|
|Advertisingandprinting|17,190|17,190|21,553|
|ComputerandITsupport|33,126|33,126|31,826|
|Events|33,470|33,470|11,867|
|Counciltax|27,451|27,451|26,282|
|Definedbenefitpensioncostinexcessofcontributionspaid|238,000|238,000|250,000|
|(Profit)/lossonsaleoffixedassets|(4,319)|(4,319)|3,633|
|Interestcostonpensionliability|59,000|59,000|56,000|
|Legalfees|25,724|25,724|37,311|
|Professionalfees|36,751|36,751|10,727|
|Baddebts|1,614|1,614|304|
|NLHFexpenses|-|-|5,626|
||781,458|781,458|670,888|
|Total2022|670,888|670,888||





## 

## 

## 

||2023|2022|
|---|---|---|
||£|£|
|StaffSalaries|||
|Wagesandsalaries|975,008|876,071|
|Socialsecuritycosts|106,940|92,638|
|Otherpensioncosts|423,412|416,979|
||1,505,360|1,385,688|



||2023|2022|
|---|---|---|
||No.|No.|
|ChiefExecutive|1|1|
|DeputyClerkandRanger|4|{|
|Administration|3|2|
|WildlifeandConservationOfficer|1|1|
|Security|7|7|
|Maintenance|8|6|
|PlayingFields<br>Property|3<br>1|3<br>1|
|FundraisingManager|1|-|
||26|22|



||||||2023|2022|
|---|---|---|---|---|---|---|
||||||No.|No.|
|In|the|band£70,001|-|£80,000|-|1|
|In|the|band£80,001|-|£90,000|1|-|





## 

## 

## 



|||||||||||||||||Total|||2,250,028|133,320|(26,166)|<br>2,357,182<br>||1,021,623|82,929|(18,275)|(18,275)|<br>1,086,277<br>||1,270,905<br>|1,228,405<br> <br>|
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
||||||||||||||||Computer|equipment|£||19,464|5,092||<br>24,556<br>||10,275|5,550|||<br>15,825<br>||8,731<br>|9,189<br> <br>|
||||||||||||||||Fixtures|andfittings|£||100,646|:||<br>100,646<br>||87,085|7,632|||<br>94,717<br>||5,929<br>|13,561<br> <br>|
|||||||||||||||Playing|fields|equipment|£||98,017|1,200||<br>99,217<br>||70,372|6,061|||<br>76,433<br>||22,784<br>|27,645<br> <br>|
|||||||||||||||Commons|plantand|machinery|£||366,158|13,777|(20,306)|<br>359,629<br>||261,476|17,060||(18,275)|<br>260,261<br>||99,368<br>|104,682<br> <br>|
|||||||||||||||Long-term<br>Beverley|Freehold<br>leasehold<br>BrookWC|buildings<br>property<br>bridge|£<br>£<br>€||1,452,547<br>213,196|76,392<br>36,859|(5,860)|<br>1,528,939<br>207,336<br>36,859<br>||487,982<br>104,433|38,913<br>6,976<br>737|||<br>526,895<br>111,409<br>737<br>||1,002,044<br>95,927<br>36,122<br> <br>|<br>964,565<br>108,763<br> <br>|
|NotestotheFinancialStatements||||FortheYearEnded31March2023|||||||10.<br>Tangiblefixedassets|||||||Costorvaluation|At1April<br>2022|Additions|Disposals|At31March2023|Depreciation|At1April2022|Chargefortheyear||Ondisposals|At31March2023|Netbookvalue|At31March2023|At31March2022|





## 

## 

|||||||Heritage|
|---|---|---|---|---|---|---|
|||||||assets|
|||||||2023|
|||||||£|
|Carrying|value|at||1|April2022|151,800|
|Additions||||||12,972|
|Carrying|value||at||31March2023|164,772|



## 

|||Listed|
|---|---|---|
|||investments|
|||£|
|Costorvaluation|||
|At|1April2022|1,677,706|
|Disposals||(150,000)|
|Revaluations||(58,842)|
|At|31March2023|1,468,864|
|Net|bookvalue||
|At|31March2023|1,468,864|
|At|31March2022|1,677,706|





## 

|13.|Debtors|||
|---|---|---|---|
|||2023|2022|
||Duewithinoneyear|||
||Tradedebtors|77,173|52,492|
||Otherdebtors|19,187|44,381|
||Prepaymentsandaccruedincome|79,848|33,731|
|||176,208|130,604|
|14.|Creditors:Amountsfallingduewithinoneyear|||
|||2023|2022|
|||£||
||Tradecreditors|80,674|70,518|
||Othercreditors|50,898|59,235|
||Accrualsanddeferredincome|94,637|78,621|
|||226,209|208,374|
|15.|Creditors:Amountsfallingdueaftermorethanoneyear|||
|||2023|2022|
||Accrualsanddeferredincome||18,163|
|16.|Deferredincome|||



||2023|2022|
|---|---|---|
||£|£|
|Deferredincomeat<br>1April2022|40,693|40,687|
|Resourcesdeferredduringtheyear|40,365|21,234|
|Amountsreleasedfrompreviousperiods|(40,693)|(21,228)|
|Deferredincomeat31March2023|40,365|40,693|





## 

## 

## 

||Provision|
|---|---|
||forliabilities|
||£|
|At1April2022|65,356|
|Changeindiscountrate|(5,860)|
|Interestcostchargedtoexpenditure|1,177|
|At31March2023|60,673|





## 

## 

## 

||||||||Balanceat|
|---|---|---|---|---|---|---|---|
||Balanceat|1|||Transfers|Gains/|31March|
||April2022||Income|<br>Expenditure|in/(out)|(Losses)|2023|
|||£|£|<br>£|£|£|£|
|Unrestricted||||||||
|funds||||||||
|Designated||||||||
|funds||||||||
|ElectionSinking<br>Fund|20,004<br>||||20,004<br>||40,008<br>|
|Generalfunds||||||||
|General||||||||
|Conservancy<br>Fund|3,093,293||2,018,274|<br>(2,075,385)|69,939|(58,842)|3,047,279|
|DefinedBenefit<br>Pension|(2,381,000)||-|(297,000)||2,678,000||
||<br>712,293|<br>|<br>2,018,274|<br> <br>(2,372,385)|<br>69,939|<br>2,619,158|<br>3,047,279|
|Total||||||||
|Unrestricted<br>funds|732,297<br>||2,018,274<br>|<br>(2,372,385)<br>|89,943<br>|2,619,158<br>|3,087,287<br>|
|Restricted||||||||
|funds||||||||
|Windmill||||||||
|Restoration<br>Fund|19,468||24|<br>(3,535)|||15,957|
|PutneyLower||||||||
|Common<br>maintenance|-||||9,379||9,379|
|Horseride<br>Appeal|26,355||18,617|<br>(9,640)|||35,332|
|WildlifeGarden||||||||
|Appeal|18,115||195|<br>(14,370)|||3,940|
|Footpath||||||||
|restoration|9,100||16,553|<br>(8,782)|||16,871|
|BeverleyBrook||||||||
|WCBridge<br>Appeal|15,000||23,800|<br>-|(36,659)||2,141|
|BeverleyBrook||||||||
|PLCBridge<br>Appeal|5,509||16,223|<br>(15,129)|(6,603)|||
|Cricketnets|22,321||17,991|:|(40,312)|||
|Purchaseofland|-||12,972|<br>:|(12,972)|||
|||||Page52||||





## 

## 

|||||||||Balanceat|Balanceat|
|---|---|---|---|---|---|---|---|---|---|
||Balanceat||1|||Transfers|Gains/|31March||
||April2022|||Income|Expenditure|in/out|(Losses)||2023|
||||£|£|£|£|£||£|
|Bogrestoration||||||||||
|project||-||35,388|(35,388)|-|-||:|
|OrchardPutney||||||||||
|Lower||||||||||
|Common||-||6,631|(3,855)|(2,776)|-||-|
|Queensmere||||||||||
|restoration||||||||||
|project||-||7,145|-|-|-||7,145|
||<br> <br>115,868|||<br> <br>155,539|<br> <br>(90,699)|<br> <br>(89,943)|<br> <br>-|<br>|<br> <br>90,765|
|Totaloffunds|848,165<br>|||2,173,813<br>|(2,463,084)<br>|-<br>|2,619,158<br>|3,178,052<br>||





## 

## 

## 

||||||||Balanceat|
|---|---|---|---|---|---|---|---|
||Balance|at|||Transfers|Gains/|31March|
||41April2021||Income|Expenditure|in/(out)|(Losses)|2022|
|||£|£|£|£|£|£|
|Unrestricted||||||||
|funds||||||||
|Designated||||||||
|funds||||||||
|ElectionSinking||||||||
|Fund|<br>-|<br>|<br>-|<br>-|<br>20,004|<br>-|<br>20,004|
|Generalfunds||||||||
|General||||||||
|Conservancy||||||||
|Fund|3,002,627||1,888,945|(1,925,625)|(20,004)|147,350|3,093,293|
|DefinedBenefit||||||||
|Pension|(2,857,000)||-|(306,000)|-|782,000|(2,381,000)|
||<br>145,627||<br>1,888,945|<br>(2,231,625)|<br>(20,004)|<br>929,350|<br>712,293|
|Total||||||||
|Unrestricted||||||||
|funds|<br>145,627||<br>1,888,945|<br>(2,231,625)|<br>-|<br>929,350|<br>732,297|
|Restricted||||||||
|funds||||||||
|Windmill||||||||
|Restoration||||||||
|Fund|19,468||=|-|ns|=|19,468|
|Horseride||||||||
|Appeal|28,802||26,977|(29,424)|-|=|26,355|
|WildlifeGarden<br>Appeal|18,115||-|‘|:|-|18,115|
|BeverleyBrook||||||||
|WCBridge||||||||
|Appeal|5,000||10,000|-|-|-|15,000|
|Footpath||||||||
|Restoration|-||10,000|(900)|-|-|9,100|
|BeverleyBrook||||||||
|PLCBridge||||||||
|Appeal|-||5,509|-|=|-|5,509|
|Cricketnets|-||22,321|-|-|-|22,321|
|NLHF||||||||
|Masterplan||-|5,626|(6,626)|-|-|-|





## 




## 

## 

## 

## 

|||Unrestricted|Restricted|Total|
|---|---|---|---|---|
|||funds|funds|funds|
|||2023|2023|2023|
|||£|£|£|
|Tangiblefixedassets||1,270,905||1,270,905|
|Fixedassetinvestments||1,468,864||1,468,864|
|Heritageassets||164,772||164,772|
|Currentassets||469,628||560,393|
|Creditorsduewithinoneyear||(226,209)||(226,209)|
|Provisionsforliabilitiesandcharges||(60,673)||(60,673)|
|Total||3,087,287||3,178,052|
|Analysisofnetassetsbetweenfunds|<br>-prioryear||||
|||Unrestricted|Restricted|Total|
|||funds|funds|funds|
|||2022|2022|2022|
|||£|£|£|
|Tangiblefixedassets||1,228,405||1,228,405|
|Fixedassetinvestments||1,677,706||1,677,706|
|Heritageassets||151,800||151,800|
|Currentassets||347,279||463,147|
|Creditors duewithinoneyear||(208,374)||(208,374)|
|Creditorsdueinmorethanoneyear||(18,163)||(18,163)|
|Provisionsforliabilitiesandcharges||(2,446,356)||(2,446,356)|
|Total||732,297|115,868|848,165|





## 

|20.|Reconciliationofnetmovementinfundstonetcashflow|fromoperating|activities||
|---|---|---|---|---|
||||2023|2022|
||||£|£|
||Netexpenditurefortheyear(asperStatementofFinancialActivities)||(348,113)|(150,847)|
||Adjustmentsfor:||||
||Depreciationcharges||82,929|74,725|
||Losses/(gains)oninvestments||58,842|(147,350)|
||Dividends,interestsandrentsfrominvestments||(47,392)|(48,029)|
||(Profit)/losson thesaleoffixedassets||(4,319)|3,633|
||(Increase)/decreaseindebtors||(45,604)|98,383|
||Decreaseincreditors||(328)|(94,218)|
||Pensionfundadjustments||297,000|306,000|
||Interestcostonprovision||1,177|850|
||Netcash(usedin)/providedbyoperatingactivities||(5,808)|43,147|
|21.|Analysisofcashandcashequivalents||||
||||2023|2022|
||||£|£|
||Cashinhand||384,185|332,543|
||Totalcashandcashequivalents||384,185|332,543|
|22.|Analysisofchangesinnetdebt||||
|||At1April||At31March|
|||2022|Cashflows|2023|
|||£|£|£|
||Cashatbankandinhand|332,543|51,642|384,185|
|||332,543|51,642|384,185|





## 

## 

||At31MarchAt|31March|
|---|---|---|
||2023|2022|
||%|%|
|Discountrate|48|2.60|
|Futuresalaryincreases|3.9|4.25|
|Futurepensionincreases|2.9|3.25|



||At31March|At 31March|
|---|---|---|
||2023|2022|
||Years|Years|
|Mortalityrates(inyears)|||
|-foramaleaged65now|21.1|21.2|
|-at65foramaleaged45now|22.3|22.5|
|-forafemaleaged65now|23.5|23.9|
|-at65forafemaleaged45now|25.0|25.4|





## 

## 

||At31March|At31March|
|---|---|---|
||2023|2022|
||£|£|
|Equities|4,344,000|4,549,000|
|Gilts|521,000|989,000|
|Property|551,000|292,000|
|Cashandotherliquidassets|345,000|143,000|
|Diversifiedgrowth|838,000|1,766,000|
|Multiassetcredit|711,000|768,000|
|Infrastructure|1,105,000|817,000|
|Totalfairvalueofassets|8,415,000|9,324,000|



## 

||2023<br>£|2022<br>£|
|---|---|---|
|Currentservicecost|(422,000)|(407,000)|
|Interestcost|(59,000)|(56,000)|
|Administrativeexpenses|(6,000)|(10,000)|
|TotalamountrecognisedintheStatementofFinancialActivities|(487,000)|(473,000)|



||2023<br>£|
|---|---|
|Openingdefinedbenefitobligation|11,705,000|
|Contributionsbyschemeparticipants|66,000|
|Benefitspaid|(303,000)|
|Servicecost|422,000|
|Interestexpense|301,000|
|Changeinfinancialassumptions|(4,110,000)|
|Changeindemographicassumptions|(279,000)|
|Experiencelossonobligation|266,000|
|Closingdefinedbenefitobligation|8,068,000|





## 

## 

||2023|
|---|---|
||£|
|Openingfairvalueofschemeassets|9,324,000|
|Interestincome|242,000|
|Contributionsbyemployer|190,000|
|Contributionsbyschemeparticipants|66,000|
|Returnonassets|(1,064,000)|
|Otheractuarialgain/(losses)|(34,000)|
|Benefitspaid|(303,000)|
|Administrationexpenses|(6,000)|
|Closingfairvalueofschemeassets|8,415,000|



||2023|2022|
|---|---|---|
||£|£|
|Totalactuarialgains/(losses)ondefinedbenefitpensionscheme|||
|Returnonassets|(1,098,000)|324,000|
|Restrictionofsurplus|(347,000)|-|
|Changeinfinancialassumptions|4,110,000|478,000|
|Changeindemographicassumptions|279,000|-|
|Experiencelossonobligation|(266,000)|(20,000)|
|Total|2,678,000|782,000|





## 

## 

||||||2023|2022|
|---|---|---|---|---|---|---|
||||||£|£|
|Financial|assets||||||
|Financial|assets|measuredat|fair|valuethroughincomeandexpenditure|1,468,864|1,677,706|



##