|||Pages|
|---|---|---|
|Trustees'
Annua
I Report||2to5|
|independent
Examiners|Report||
|Statement of Financial|Activities||
|Balance Sheet|||
|Notes to the Accounts||9to 15|
|Detailed Statement of|Financial Activities|16|
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|for the year ended||31IVIarch 2|023|||||
|---|---|---|---|---|---|---|---|
|||||Unrestricted|Endowment|||
|||||funds|funds|Total funds|Total funds|
|||||2023|2023|2023|2022|
||||Notes|f|f|f|f|
|Income and endowments||||||||
|from:||||||||
|Investments||||41,829|4,364|46,193|45,213|
|Total||||41,829|4,364|46,193|45,213|
|Expenditure
on:||||||||
|Charitable
activities||||3,044||3,044|153,820|
|Other||||1,279||1,279|840|
|Total||||4,323||4,323|154,660|
|Net (losses)/gains
investments|on|||(48,337)|(6,773)|(55,110)|77,926|
|Net expenditure||||(10,831)|(2,409)|(13,240)|(31,521)|
|Transfers between||funds||4,364|(4,364)|||
|Net expenditure
before other
gains/(losses)||||(6,467)|(6,773)|(13,240)|(31,521)|
|Other gains and losses:||||||||
|Net movement
in|funds|||(6,467)|(6,773)|(13,240)|(31,521)|
|Reconciliation
offunds:||||||||
|Total funds brought||forward||1,279,134|176,924|1,456,058|1,487,579|
|Total funds carried||forward||1,272,667|170,151|1,442,818|1,456,058|
##
|Chipping
Campden
S
BALANCE SHEET
at 31March 2023|Chipping
Campden
S
BALANCE SHEET
at 31March 2023|Chipping
Campden
S
BALANCE SHEET
at 31March 2023|chool Charity||||
|---|---|---|---|---|---|---|
|Charity No. 311699|||||2023|2022|
||||||f|f|
|Fixed assets|||||||
|Tangible assets||||8|19,459|19,459|
|Investments||||9|1,376,793|1,581,903|
||||||1,396,252|1,601,362|
|Current assets|||||||
|Debtors||||10|8,224|7,610|
|Cash at bank|and||in hand||47,934|165,407|
||||||56,158|173,017|
|Creditors: Amount||falling due within one year||11|(9,592)|(318,321)|
|Net current assets/(liabilities)|||||46,566|(145,304)|
|Total assets less current liabilities|||||1,442,818|1,456,058|
|Net assets excluding|||pension asset or liability||1,442,818|1,456,058|
|Total net assets|||||1,442,818|1,456,058|
|The funds ofthe charity|||||||
|Restricted funds||||12|||
|Endowment|funds||||68,365|68,365|
||||||68,365|68,365|
|Unrestricted
funds|||||||
|General funds|||||629,434|606,860|
||||||629,434|606,860|
|Reserves|||||||
|Revaluation|reserve||||745,019|780,833|
||||||745,019|780,833|
|Total funds|||||1,442,818|1,456,058|
##
##
|in the UK a|nd Republic of Ireland
(FRS102)and the Charities Act 2011.|nd Republic of Ireland
(FRS102)and the Charities Act 2011.|||||
|---|---|---|---|---|---|---|
|Change
in|basis ofaccounting orto previous accounts||||||
|There has|been no|change to the accounting
policies (valuation
rules and method ofaccounting)|||since||
|last year and no changes have been made to accounts for previous years.|||||||
|Fund accounting|||||||
|Unrestricted
funds||These are available for use at the discretion ofthe trustees
in furtherance|||ofthe||
|||general objects ofthe charity.|||||
|Designated|funds|These are unrestricted
funds earmarked
by the trustees for particular
purposes.|||||
|Revaluation|funds|These are unrestricted
funds which include a reva!uation reserve|representing||||
|||the restatement
of investment
assets at their market values.|||||
|Restricted|funds|These are available for use subject to restrictions
imposed
by the|donor|or|||
|||through
terms ofan appeal.|||||
|Income|||||||
|Recognition
of||Income is included
in the Statement
of Financial Activities (SoFA)|when|the|||
|income||charity becomes entitled to, and virtually
certain to receive, the income||and||the|
|||amount ofthe income can be measured
with sufficient
reliability.|||||
|Income with related||Where income has related expenditure
the income and related expenditure||||is|
|expenditure||reported
gross in the SoFA.|||||
|Donations|and|Voluntary
income received
by way of grants, donations
and gifts is included||||in|
|legacies||the the SoFA when receivable
and
only when the Charity has unconditional|||||
|||entitlement
to the income.|||||
|Tax reclaims on||Income from tax reclaims
is included
in the SoFAat the same time as the|||||
|donations|and gifts|gift/donation
to which
it relates.|||||
|Donated services||These are only included
in income (with an equivalent
amount
in|expenditure)||||
|and facilities||where the benefit to the Charity
is reasonably
quantifiable,
measurable||and|||
|||material.|||||
|Volunteer|help|The value ofany volunteer
help received
is not included
in the accounts.|||||
|Investment|income|This is included
in the accounts when receivable.|||||
|Gains/(losses)
on||This includes
any gain or loss resulting
from revaluing
investments|to market||||
|revaluation|offixed|value at the end ofthe year.|||||
|assets|||||||
|Gains/(losses)
on||This includes
any gain or loss on the sale of investments.|||||
|investment|assets||||||
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|2
Statement ofFinancia|l Activities - p|rior year||||
|---|---|---|---|---|---|
|||Unrestricted|Designated|Endowment||
|||funds|funds|funds|Total funds|
|||2022|2022|2022|2022|
|Income and endowments|from:|||||
|Investments||41,339||3,874|45,213|
|Total||41,339||3,874|45,213|
|Expenditure
on:||||||
|Charitable
activities||153,820|||153,820|
|Other||840|||840|
|Total||154,660|||154,660|
|Net gains on investments||68,623||9,303|77,926|
|Net income||(44,698)||13,177|(31,521)|
|Transfers between
funds||3,874||(3,874)||
|Net income before other||||||
|gains/(losses)||(40,824)||9,303|(31,521)|
|Other gains and losses:||||||
|Net movement
in funds||(40,824)||9,303|(31,521)|
|Reconciliation
offunds:||||||
|Total funds brought forward||1,319,958||167,621|1,487,579|
|Total funds carried forward||1,279,134||176,924|1,456,058|
|||Unrestricted|Endowment|Total|Total|
|---|---|---|---|---|---|
|||||2023|2022|
|Investment|income|41,829|4,364|46,193|45,213|
|||41,829|4,364|46,193|45,213|
##
||||||Unrestricted|Total|Total|
|---|---|---|---|---|---|---|---|
|||||||2023|2022|
||Expenditure||on charitable|||||
||activities|||||||
||Exhibition
prizes|and speech day|||1,658|1,658||
||Hilda Terry||awards||||2,500|
||Grants made||||||150,000|
||Governance||costs|||||
||independent||examination||1,386|1,386|1,320|
||||||3,044|3,044|153,820|
|5|Analysis of||grants|||||
||Activity or|programme||||Total|Total|
|||||||2023|2022|
||Performing||Arts Centre||||150,000|
||Student Support||||||2,500|
||||||||152,500|
|6|Other expenditure|||||||
||||||Unrestricted|Total|Total|
|||||||2023|2022|
||General administrative|||costs|1,279|1,279|840|
||||||1,279|1,279|840|
##
|||||||Land and|Land and||Cups and||
|---|---|---|---|---|---|---|---|---|---|---|
|8|Tangible fixed assets|||||Buildings|||Trophies|Total|
||||||||f||f|f|
||Cost or revaluation||||||||||
||At 1April 2022||||||||19,458|19,459|
||At 31March 2023||||||||19,458|19,459|
||Net book values||||||||||
||At 31March 2023||||||1||19,458|19,459|
||At 31March 2022||||||1||19,458|19,459|
||The Freehold property||relates to a parcel of land||upon which Chipping||Campden||School is situated.||
||The Trustees consider||this|land to have a nominal|value on the|basis it|could|only be realised||in the|
||event of Chipping|Campden||School ceasing to exist or operate.|||||||
|9|Investments||||||||||
||||||||||Other||
|||||||||investments|||
||||||||||-Listed|Total|
||Cost or revaluation||||||||||
||At 1April 2022|||||||1,581,903||1,581,903|
||Revaluation||||||||(39,197)|(39,197)|
||Disposals||||||||(165,913)|(165,913)|
||At 31March 2023|||||||1,376,793||1,376,793|
||Net book values||||||||||
||At 31March 2023|||||||1,376,793||1,376,793|
||At 31March 2022|||||||1,581,903||1,581,903|
|10|Debtors||||||||||
|||||||2023||||2022|
||||||||f|||E|
||Prepayments
and|accrued||income||8,224||||7,610|
|||||||8,224||||7,610|
|11|Creditors:||||||||||
||amounts
falling due within|||one year|||||||
|||||||2023||||2022|
||||||||f|||f|
||Accruals and deferred||income|||9,592||||318,321|
|||||||9,592||||318,321|
##
|Movement|in fun|ds||||||
|---|---|---|---|---|---|---|---|
|||||Incoming||||
|||||resources|Resources|Gross|At 31|
||||At 1April|(including
other|expended|transfers|March
2023|
||||2022|gains/losses)||||
|||||f||||
|Restricted funds:||||||||
|Endowment|funds:|||||||
|Endowment|fund||68,365|4,364||(4,364)|68,365|
|Total|||68,365|4,364||(4,364)|68,365|
|Unrestricted|funds:|||||||
|General funds|||606,860|22,533|(4,323)|4,364|629,434|
|Revaluation|Reserves:|||||||
|Endowment|funds:|||||||
|Endowment|fund||108,559|(6,773)|||101,786|
|Total|||108,559|(6,773)|||101,786|
|Revaluation|fund||672,274|(29,041)|||643,233|
|Total revaluation||reserves|780,833|(35,814)|||745,019|
|Total funds|||1,456,058|(8,917)|(4,323)||1,442,818|
|Analysis ofnet assets between funds||||
|---|---|---|---|
||Unrestricted|Restricted||
||||Total|
||funds|funds||
|Fixed assets|19,459||19,459|
|Investments|1,243,416|133,377|1,376,793|
|Net current assets|9,792|36,774|46,566|
||1,272,667|170,151|1,442,818|
|||||Unrestrict|Endowment|||
|---|---|---|---|---|---|---|---|
|||||-ed funds|funds|Total funds|Total funds|
|||||2023|2023|2023|2022|
|||||f|f|||
|Income and endowments|||from:|||||
|Investments||||||||
|Investment
income||||41,829|4,364|46,193|45,213|
|||||41,829|4,364|46,193|45,213|
|Total income and endowments||||41,829|4,364|46,193|45,213|
|Expenditure
on:||||||||
|Charitable
activities||||||||
|Exhibition
and speech day prizes||||1,658||1,658||
|Hilda Terry awards|||||||2,500|
|Grants made|||||||150,000|
|||||1,658||1,658|152,500|
|Governance
costs||||||||
|Independent
examination||||1,386||1,386|1,320|
|||||1,386||1,386|1,320|
|Total ofexpenditure
activities||on|charitable|3,044||3,044|153,820|
|General administrative|||costs,|||||
|including
depreciation|||and|||||
|amortisation||||||||
|Clerk Honorarium||||1,000||1,000|500|
|General insurances||||279||279|340|
|||||1,279||1,279|840|
|Total ofexpenditure||of|other costs|1,279||1,279|840|
|Total expenditure||||4,323||4,323|154,660|
|Net losses/gains|on|investments||(48,337)|(6,773)|(55,110)|77,926|
|Net expenditure||||(10,831)|(2,409)|(13,240)|(31,521)|
|Transfers
between|funds|||4,364|(4,364)|||
|Net expenditure
before
gains/(losses)|||other|(6,467)|(6,773)|(13,240)|(31,521)|
|Other Gains||||||||
|Net movement
in funds||||(6,467)|(6,773)|(13,240)|(31,521)|