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2021-12-31-accounts

Charity Registration No. 312500

THE ALDGATE AND ALLHALLOWS FOUNDATION

GOVERNORS' REPORT AND ACCOUNTS

FOR THE YEAR ENDED 31 DECEMBER 2021

THE ALDGATE AND ALLHALLOWS FOUNDATION

CONTENTS

Page
Governors' report 1 - 5
Independent auditor's report 5 - 7
Statement of financial activities 9
Balance sheet 10
Notes to the financial statements 11 - 16

THE ALDGATE AND ALLHALLOWS FOUNDATION

GOVERNORS' REPORT

FOR THE YEAR ENDED 31 DECEMBER 2021

The Governors present their annual report and audited financial statements of the charity for the year ended 31 December 2021 . The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the accounts and comply with the charity’s trust deed, the Charities Act 2011 and Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (SORP FRS 102 - effective 1 January 2019)

Objectives and activities

The charity’s objective is to promote the education of young persons under 25 (and in smaller measure, under 30) who reside in the City of London or the adjacent London Borough of Tower Hamlets. Its principal activities as reported here are as before: using its carefully managed funds to make grants to a range of eligible individuals and organisations. It requires the monitoring of grant expenditure to ensure that its actions promote public benefit.

The Foundation continues to support a mix of charitable and voluntary organisations that directly assist young people in its area, principally by working with young people in local primary and secondary schools in ways that go beyond statutory educational provision. Activities supported range across art, music, theatre, science, sport and recreational reading and writing. The criteria for grant making are outlined on the Foundation’s website www.aldgateallhallows.org.uk

Governance

The Board considered and approved a suite of important policies during the year including Safeguarding, Social Media, Whistleblowing, Complaints and Monitoring & Evaluation Policies.

A Diversity, Equality and Inclusion (EDI) statement was also agreed by the Board and subsequently placed on our website and twitter handle @AAF1895.

While we have always strived to ensure that everyone is equally valued and respected, the statement reiterates the Foundation’s commitment to creating and sustaining a positive and inclusive working environment for all. We also strongly believe that being a diverse organisation that represents the communities we serve will equip us to better fulfil our responsibilities and influence others to do the same.

We take this opportunity to formally record our thanks to William Hamilton-Hinds and Colonel Michael O’Dwyer OBE for their dedicated service to the Foundation. Both resigned from the Board during the year, having served, seventeen and eight years on the Board respectively. We shall miss their wise counsel and hope that they are both able to continue to stay in contact with the Foundation.

It is with a degree of sadness that I also report that David Mash, the former Chairman of the Foundation also resigned from the Board in May 2022 having so ably served the Foundation for thirty years. A farewell reception will be arranged for him in order to recognise his outstanding contribution to the work of the Charity for over three decades.

THE ALDGATE AND ALLHALLOWS FOUNDATION

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Achievements and performance

It was a modest year in terms of grant making. Grants totalling £23,000 were made to 2 organisations and 34 individuals received grants totalling £42,500 towards their undergraduate studies at Queen Mary, University of London.

The most significant award in the year was a three year grant of £45,000 to the Centre of the Cell www.centreofthecell.org (which is based at Barts and the London School of Medicine and Dentistry at Queen Mary, University of London) to meet the cost of a Youth Members Programme. This programme currently has over 500 members aged 14-19, with a high proportion of its active members coming from Tower Hamlets and the City of London. Youth members from these boroughs are usually the first in their family to apply to university and are from low-income backgrounds; both are known barriers to educational attainment.

To increase further representation across these boroughs, Centre of the Cell will actively promote opportunities to join and participate through youth networks such as schools, after-school clubs, community organisations and social media forums.

THE ALDGATE AND ALLHALLOWS FOUNDATION

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Monitoring & Evaluation

Denise Jones and Richard Foley (Chair and Chief Executive of the Foundation, respectively) spoke and marked the opening of a new library at Hermitage Primary School in a short ceremony on the 13th July 2021. They were joined by Zoe Howe, Head Teacher, (who was retiring at the end of the term), Polly Jones, Chair of Governors, Senior staff and pupils, who performed a selection of stories for the visitors, as well as representatives from the Tower Hamlets School Library Service.

After being without a permanent library for a number of years, Hermitage Primary School in Tower Hamlets was awarded £60,000 from the Aldgate & Allhallows Foundation towards the building of a new permanent library for its students.

The library offers reading resources and ICT to pupils and their families through extended opening times, and with solar panels incorporated into the construction and a thermally efficient design, it was built with its carbon footprint in mind.

The services that libraries provide, whether at a school or in the community, create important opportunities for learning, support literacy, the acquisition of knowledge, help foster new ideas and engender a love of reading.

The Foundation hopes that this new building will be a space of learning to benefit children in Tower Hamlets for many years to come.

Financial Review

The value of the Foundation’s investments increased by approximately £761,147 during the year, with the reserves increasing to £682,532. The Foundation’s income from its investments also increased by approximately £30,000 in the same period.

The amount received from Hickson’s Charity fell by approximately £44,000 during the year. However, now that a promotion Agreement has been agreed between Brewers’ Company (Trustee for Hickson’s Charity) and Miller Homes (formerly Wallace Land), the Foundation hopes should the proposed development at South Mimms in Hertfordshire proceed, its income will increase exponentially in future years.

Covid-19 Pandemic

The Foundation’s offices were closed during part of 2021 due to Covid-19 pandemic, and other than one member of staff who has been furloughed, have all been successfully working from home.

Governors continued to hold their Board Meetings remotely throughout the year and signed the London Funders Pledge http://covid19funders.org.uk/ giving a commitment to support our existing grantees in these difficult circumstances. Close contact was maintained with all our grantees throughout the pandemic and a large number of grant variations were agreed by the Board through the course of the year.

Appreciation

Finally, all the Governors join with me in acknowledging and thanking the staff team for all their considerable efforts under the continued leadership of our Chief Executive, Richard Foley. We welcome Carl Hanser, as our new Grants Manager and hope he finds his time at the Foundation to be both fulfilling and rewarding.

Alongside our professional advisers who are listed in this report, we do also wish to thank particularly Paul Windmill of Myers Clark for his close attention to our financial well-being.

THE ALDGATE AND ALLHALLOWS FOUNDATION

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

Structure, governance and management

The Aldgate and Allhallows Foundation is an unincorporated charity governed by a Scheme dated 8 February 1971 made by the Secretary of State for Education and Science under Section 18 of the Charities Act 1960.

The Governors are the trustees of the charity.

There are two ex-officio Governors; two Governors are appointed by nominating bodies and a further nine Governors are co-opted. Governors serve for three years after which period they may put themselves forward for re-appointment. Governors meet formally twice a year and are all invited to acquaint themselves with the work of the beneficiaries who are supported by the Foundation.

A review of performance has included skills audit, training needs and skills gaps within the overall body. Nominating bodies are made aware of skills requirements and their applicants are selected on these requirements. Co-opted vacancies are selected from similar criteria on recommendation from within the Board.

The day to day administration of the Foundation is carried out by the staff of The Portal Trust for which a fee is paid. An agreement between the two Foundations was signed in May 2009. An overlap in board membership (see note 4 on page 15 for details) allows the two foundations to share expertise while reinforcing the individual approach of each one. As The Aldgate & Allhallows Foundation does not employ staff, it is exposed to fewer risks than some other charitable organisations.

Nominating bodies are made aware of skills requirements and their applicants are selected on these requirements. Co-opted vacancies are selected from similar criteria on recommendation from within the Board.

Reference and administrative details

Website: www.aldgateallhallows.org.uk Twitter: @AAF1895

The Aldgate and Allhallows Foundation is a charity registered in England and Wales number 312500. The principal address of the charity is 31 Jewry Street, London, EC3N 2EY.

The Governors who served in the year were as follows: Nominated H Whitbread nominated by The Brewers' Company M O'Dwyer (resigned November 2021) nominated by The Brewers' Company

Co-opted J Hall K Everett M Fredericks W Hamilton-Hinds (resigned August 2021) R Hazlewood (Deputy Chair) S Islam D Jones (Chair) S Knowles D Mash (resigned May 2022)

Ex-officio L Jørgensen K Hedderly

The Chief Executive is R Foley MSc.

THE ALDGATE AND ALLHALLOWS FOUNDATION

GOVERNORS' REPORT (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

The principle advisors to the charity are:

Auditors

Myers Clark Chartered Accountants and Statutory Auditors Egale 1, 80 St Albans Road Watford Hertfordshire WD17 1DL

Bankers

C Hoare & Co 37 Fleet Street London EC4P 4DQ

Investment advisors

James Hambro & Partners LLP 45 Pall Mall London SW1Y 5JG

Solicitors

Devonshires Salisbury House London Wall London EC2M 5QY

Statement of governors' responsibilities

Charity law requires the Governors to prepare financial statements for each financial year, which give a true and fair view of the state of affairs of the charity and of the net incoming/(outgoing) resources for the year. In preparing the financial statements the Governors are required to:

The Governors are responsible for keeping proper accounting records which disclose with reasonable accuracy at any time the financial position of the charity and to enable it to ensure that the financial statements comply with the Charities Act 2011. The Governors are also responsible for safeguarding the assets of the charity and hence for taking steps for the prevention and detection of fraud and other irregularities.

The governors' r eport was approved by the Board of Governors.

D Jones

Chair Dated: 4 May 2022

THE ALDGATE AND ALLHALLOWS FOUNDATION

INDEPENDENT AUDITOR'S REPORT

TO THE GOVERNORS OF THE ALDGATE AND ALLHALLOWS FOUNDATION

Opinion

We have audited the financial statements of The Aldgate And Allhallows Foundation (the charity ) for the year ended 31 December 2021 which comprise the statement of financial activities, the balance sheet and the notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been a pplied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion, the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the accounts section of our report. We are independent of the charity in accordance with the ethical requirements that are relevant to our audit of the accounts in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the governors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the ’s ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the governors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The governors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the charity and its environment obtained in the course of the audit, we have not identified material misstatements in the trustees' report.

THE ALDGATE AND ALLHALLOWS FOUNDATION

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE GOVERNORS OF THE ALDGATE AND ALLHALLOWS FOUNDATION

Responsibilities of governors

As explained more fully in the s tatement of governors' r esponsibilities, the governors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the governors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the governors are responsible for assessing the charity ’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the governors either intend to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

We have been appointed as auditor under section 144 of the Charities Act 2011 and report in accordance with the Act and relevant regulations made or having effect thereunder.

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists.

Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below .

The extent to which the audit was considered capable of detecting irregularities including fraud

In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisations for fraud. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

THE ALDGATE AND ALLHALLOWS FOUNDATION

INDEPENDENT AUDITOR'S REPORT (CONTINUED) TO THE GOVERNORS OF THE ALDGATE AND ALLHALLOWS FOUNDATION

We also obtained an understanding of the legal and regulatory frameworks that the charity operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts disclosed in the financial statements.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the charity's ability to operate or to avoid a material penalty.

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at: www.frc.org.uk/auditors responsibilities.

This description forms part of our auditor’s report.

Use of our report

This report is made solely to the charity’s trustees, as a body, in accordance with the Charities Act 2011. Our audit work has been undertaken so that we might state to the charity's trustees those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the charity and the charity’s trustees as a body, for our audit work, for this report, or for the opinions we have formed.

Paul Windmill (Senior Statutory Auditor) for and on behalf of Myers Clark 27 July 2022

Chartered Accountants Statutory Auditor

THE ALDGATE AND ALLHALLOWS FOUNDATION

STATEMENT OF FINANCIAL ACTIVITIES

FOR THE YEAR ENDED 31 DECEMBER 2021

Unrestricted Endowment
funds
funds
Notes
£
£
Income from:
Donations
2
22,683
-
Listed investments
204,498
-
Total income
227,181
-
Expenditure on:
Grants payable
3
(65,500)
-
Administration fee
4
(45,000)
-
Investment
managers fee
-
(53,939)
Auditors'
remuneration:
- For audit
(4,560)
-
Other expenses
(4,919)
-
Total expenditure
(119,979)
(53,939)
Net gains/(losses)
on investments
5
80,840
627,044
Net movement in funds
188,042
573,105
Fund balances at 1
January 2021
494,490
7,937,829
Fund balances at
31 December 2021
682,532
8,510,934
Total
Unrestricted Endowment
2021
funds
funds
£
£
£
22,683
66,460
-
204,498
175,147
-
227,181
241,607
-
(65,500)
(159,750)
-
(45,000)
(41,099)
-
(53,939)
-
(51,441)
(4,560)
(3,888)
-
(4,919)
(5,484)
-
(173,918)
(210,221)
(51,441)
707,884
(92,352)
(899)
761,147
(60,966)
(52,340)
8,432,319
555,456
7,990,169
9,193,466
494,490
7,937,829
Total
2020
£
66,460
175,147
241,607
(159,750)
(41,099)
(51,441)
(3,888)
(5,484)
(261,662)
(93,251)
(113,306)
8,545,625
8,432,319

THE ALDGATE AND ALLHALLOWS FOUNDATION

BALANCE SHEET

AS AT 31 DECEMBER 2021

Notes
Fixed assets
Investments
5
Current assets
Debtors
Cash at bank and in hand
Creditors: amounts falling due within
one year
6
Net current assets
Total assets less current liabilities
Funds of the charity
Endowment funds
Unrestricted funds
2021
£
746
233,799
234,545
(64,002)

£
9,022,923
170,543
9,193,466
8,510,934
682,532
9,193,466
2020
£
746
182,884
183,630
(113,521)

£
8,362,210
70,109
8,432,319
7,937,829
494,490
8,432,319

The financial statements were approved by the Governors on 4 May 2022

D Jones R Hazlewood Chair Deputy Chair

THE ALDGATE AND ALLHALLOWS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2021

1 Accounting policies

1.1 Basis of preparation

The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts.

The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) - SORP FRS 102 (effective 1 January 2019) and the Charities Act 2011.

The charity constitutes a public benefit entity as defined by FRS 102.

The Governors consider that there are no material uncertainties about the Charity’s ability to continue as a going concern.

1.2 Incoming recognition

Income is recognised once the charity has entitlement to the income, it is probable that the income will be received and the amount of income receivable can be measured reliably.

The Foundation is entitled to ten thirteenths of the surplus from the Charity of Alderman James Hickson. This income is recognised when the charity has been notified of the amount due by the trustee of the charity.

1.3 Expenditure recognition

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that settlement will be required and the amount of the obligation can be measured reliably.

Grants are initially recognised when approved by the Governors as commitments. When the conditions for payment have been met by the recipients, grants are recognised in the Statement of Financial Activities to the extent that payment is probable.

1.4 Fixed asset investments

Investments are a form of basic financial instrument and are initially recognised at their transaction value and subsequently measured at their fair value as at the balance sheet date using the closing quoted market price. The statement of financial activities includes the net gains and losses arising on revaluation and disposals throughout the year.

1.5 Funds

The permanent endowment fund comprises the original capital fund, and gains thereto, established to provide income for grant payments in accordance with the objectives of the Foundation. The capital cannot be converted into income. The fund is represented by the capital investment included in fixed assets. Unrestricted funds may be applied at the Governors discretion to the general charitable objectives of the Foundation.

THE ALDGATE AND ALLHALLOWS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

2
Donations
Charity of Alderman James Hickson
3
Grants
Grants approved in the year
Grants per Statement of Financial
Activities
Creditors at 1 January 2021
Grants paid in the year
Creditors at 31 December 2021
Grants awarded can be analysed as follows:
Grants to institutions - 2 (2020: 7)
Grants to individuals - 34 (2020: 29)
Grants payable per Statement of
Financial Activities

THE ALDGATE AND ALLHALLOWS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

3 Grants (Continued)
Major grants of £10,000 or more were made to the following institutions in 2021:
Name Purpose Amount
Centre of the Cell Youth Members Programme 15,000

4 Related party transactions and governor's remuneration

None of the Governors (or any persons connected with them) received any remuneration during the year. No G overnors incurred expenses for travel and subsistence (20 20 : £nil ). No Governors incurred reimbursable expenditure (2020: £nil).

D Jones, J Hall and L Jørgensen are also Governors of The Portal Trust . Each charity operates independently with its own policies and separate governing bodies. Administration fees of £4 5,000 (20 20 : £4 1,099 ) were paid to The Portal Trust . This fee is within Other Creditors at the year end.

M O'Dwyer is the Clerk to The Brewers' Company who is the sole Trustee of The Hickson Charity who provided income to the charity of £22,683 (2020: £66,460).

THE ALDGATE AND ALLHALLOWS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

5 Listed investments

Income fund Endowment Total funds
fund
£ £ £
CURRENT YEAR
At 1 January 2021 411,366 7,950,844 8,362,210
Income reinvested 1,075 5,693 6,768
Management fees paid - (53,939) (53,939)
Change in value in the year 80,840 627,044 707,884
Market value at 31 December 2021 493,281 8,529,642 9,022,923
Historic cost at 31 December 2021 397,314 7,323,735 7,721,049
Geographic analysis:
UK Fixed interest - 1,083,989 1,083,989
UK Equities - 1,604,800 1,604,800
Overseas Equities 361,799 4,544,593 4,906,392
Alternative Investments 126,879 1,003,902 1,130,781
Cash 4,603 292,358 296,961
493,281 8,529,642 9,022,923

Assets comprising more than 5% of the portfolio were: None

THE ALDGATE AND ALLHALLOWS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

5 Listed investments (Continued)
Income fund Endownment Total funds
fund
£ £ £
PRIOR YEAR -
At 1 January 2020 505,227 8,015,411 8,520,638
Capital withdrawn (1,509)
(12,227)
(13,736)
Management fees paid - (51,441) (51,441)
Change in value in the year (92,352)
(899)
(93,251)
Market value at 31 December 2020 411,366 7,950,844 8,362,210
Historic cost at 31 December 2020 396,239 7,064,269 7,460,508
Geographic analysis:
UK Fixed interest - 1,325,979 1,325,979
UK Equities - 1,372,026 1,372,026
Overseas Equities 281,118 4,119,386 4,400,504
Alternative Investments 98,993 666,723 765,716
Commodities - 377,127 377,127
Cash 31,255 89,603 120,858
411,366 7,950,844 8,362,210
Assets comprising more than 5% of the portfolio were:
None
6
Creditors: amounts falling due within one year
Grants payable (note 3)
Other creditors and accruals
2021
£
6,500
57,502
64,002
2020
£
56,500
57,021
113,521

THE ALDGATE AND ALLHALLOWS FOUNDATION

NOTES TO THE FINANCIAL STATEMENTS (CONTINUED) FOR THE YEAR ENDED 31 DECEMBER 2021

7
Analysis of net assets between fund
Unrestricted
funds
Endowment
funds
£
£
Fund balances at 31 December 2021 are represented by:
Investments
493,281
8,529,642
Current assets/(liabilities)
189,251
(18,708)
682,532
8,510,934
Fund balances at 31 December 2020 are represented by:
Investments
411,366
7,950,844
Current assets/(liabilities)
83,124
(13,015)
494,490
7,937,829
Total
£
9,022,923
170,543
9,193,466
8,362,210
70,109
8,432,319

8 Grant commitments

Grants totalling £156,500 (20 20 : £ 122,250 ) have been approved for future years dependent on progress reports in the current year. They have not been accrued in the financial statements but will form part of grants in future years. These are being disclosed as contingent liabilities.