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2023-03-31-accounts

Page
Report ofthe Trustees I to 5
Report ofthe Independent
Auditors
6 to 8
Statement of Financial Activities
Balance Sheet 10
Statement ofCash Flows
Notes to the Financial Statements 12 to 17
Detailed Statement
of
Financial Activities 18to 19

Investment
Income
273,502
Interest Income 12,916
Gifls & Donations 245,114
School House Rental Income 17,300
Miscellaneous 22,343
6571,175

2023 2022
Unrestricted Restricted Endowment Tola1 Total
funds funds funds funds funds
Notes f f
INCOMING RESOURCES
Incoming
resources from
Generated
funds
Voluntary
income
42,636 242,121 284,757 3,556,989
Investment
income
27,838 173,612 84,967 286,417 270,077
Total incoming
resources
70,474 415,733 84,967 571,174 3,827,067
RESOURCES EXPENDED
Costs ofgenerating
funds
lnvestmeni
management
costs
5,473 32,268 17,866 55,606 52,599
Charitable
activities
Fund Raising costs 542 54,306 54,848 40,130
Gmnts & awards —School and
general 7,158 444,844 200 452,201 2,236,330
The Latymer House 2,325 2,325 1,891
Outdoor pursuit
centre
17,829 17,829 19,634
Governance
costs
31,747 5,978 3,515 41,239 61,556
Total resources expended 65,073 537,396 21,580 624,048 2,412,139
NET INCOMING/(OUTGOIPIG)
RESOURCES BEFORE
TRANSFERS 5,401 (121,662) 63,387 (52,874) 1,414,928
Gross transfers
between
funds 16 63,387 (63,387)
Net incoming/(outgoing)
Resources before other recognised
gains aad losses 68,788 (121,662) (52,874) 1,414,928
Other recognised
gains/losses
Gains/(losses)
on investment
assets (48,390) (443,648) (158,423) (650,461) 186,287
Unrealised
Gain on fixed asset
revaluation 16 115,000 42,910,000 43,025,000
Net movement
in funds
135,398 (565,310) 42,751,577 42,321,665 1,601,215
RECONCILIATION
OF FUNDS
Total funds brought
fomvard
1,182,533 8,637,817 32,539,176 42,359,527 40,758,312
TOTAL FUNDS CARRIED
FORWARD 1,317,931 8,072,507 75,290,753 84,681,192 42,359,527

2023 2022
Unrestricted Restricted Endowment Total Total
funds funds funds funds funds
Notes g
FIXEDASSETS
Tangible assets 12 280,000 72,760,000 73,040,000 30,015,000
Investments 13 762,905 4,415,522 2,481,378 7,659,805 8,310,266
1,042,905 4,415,522 75,241,378 80,699,805 38,325,266
CURRENT ASSETS
Debtors 14 14,333 6,687 21,019 469,856
Cash at bank and in hand 292,152 3,812,771 50,269 4,155,192 3,728,491
306,485 3,819,458 50,269 4,176,211 4,198,346
CREDITORS
Amounts
falling due within one
year 15 (31,458) (162,473) (893) (194,824) (164,085)
NET CURRENT ASSETS 275,027 3,656,984 49,376 3,981,387 4,034,261
TOTAL ASSETSLESS
CURRENT LIABILITIES 1,317,931 8,072,507 75,290,753 84,681,192 42,359,527
NKT ASSETS 1,317,931 8,072,507 75,290,753 84,681,192 42,359,527
FUNDS 16
Unrestricted
funds
1,317,931 1,182,533
Restricted funds 8,072,507 8,637,817
Endowment
funds
75,290,753 32,539,177
TOTAL FUNDS 84,681,192 42,359,527

Notes 2023 2022
f f
Cash flows from operating activities 20
Cash generated
from
operations 426,701 1,025,840
Investing
activities
Funds withdrawn
Funds invested
Gains on fixed assets investments
Net cash generated from investing activities
Net increase
in cash
426,701 1,025,840
Cash at beginning
ofyear
3,728,491 2,702,651
Cash at end ofyear 4, 155,192 3,728,491

At start ofyear
f
Cash floivs At end ofyear
Cash 3,728,491 426,701 4,155,192

VOLUNTARY INCOME
2023f 2022
Gifts 245,114 3,530,320
Music instrument hire 6,560 6,084
YSGGL Laiynier income 13,275
Latymer House income
Sundiy
income
17,300
2,508
16,800
3,785
284,757 3,556,989
INVESTMENT INCOME
2023f 2022
Investment
income
273,502 269,770
Interest receivable 12,916 307
286,418 270,077

2023 2022f
Investment
Management
Fees 55,606 52,599
DIRECT COSTS OF CHARITABLE ACTIVITIES
Direct costs Grant funding
YSGOL/Latymer House ofactivities
(See note 6) (See note 7) Totalsf
Outdoor
pursuit
centre
17,829 17,829
Repairs to the Latymer House 2,325 2,325
Fund Raising costs 54,848 54,848
Grants & awards —School and general 452,201 452,201
20,154 507,049 527,203
MANAGEMENT OF YSGOL LATYMER OUTDOOR PURSUIT CENTRE 2023 2022f
Administrative
fees
icates and water
12,746
2,294
9,412
2,319
Insurance
Light and heat 1,709 3,874
Telephone 1,080 988
Repairs and maintenance 3,042
17,829 19,634
LATYMER HOUSE
Repairs to The Latymer House 2,325 1,891
GRANTS PAYABLK
2023 2022
Fund raising costs
Purchase ofMusical
Instruments
Grants & awards —School and general
54,848
452,201
40,130
8,206
2,228,124
507,049 2,276,460
GOVERNANCE
COSTS
2023f 2022
Administrative
fees
2,725 3,340
Travelling
and hospitality
195 147
Printing,
postage & stationery
349 57
Telephone costs 1,171
Auditors'
remuneration
9,045 9,042
Insurance 5,500 5,024
Gifts and presents 1,040 1,211
Bank charges 188 145
Books and subscriptions 1,911 1,721
Foundation
day expenses
2,207 733
Repairs & Maintenance 1,021
Legal and professional fees 6,065 23,300
Archivist 3,058 2,462
Sundry
costs
7,786 13,354
41,239 61,555

TANCIBLE FIXED ASSETS Freehold
Propertiesf
At I April 2022 30,015,000
Unrealised
Revaluation
ofFreehold Property 43,025,000
At 31 March 2023 73,040,000
CARRYING AMOUNT
At 31 March 2023 73,040,000
At 31 March 2022 30,015,000
FIXED ASSET INVESTMENTS FIXED ASSET INVESTMENTS Investmentsf
At
1 April
2022
Revaluations
8,310,266
(650,461)
At 31 March 2023 7,659,805
CARRYING VALUE
At 31 March 2023 7,659,805
At 3 1 Match 2022 8,310,266
There were no investment assets outside the UK

2023 2022
Other debtors 21,019 469,856
15. CRKDITORSt AMOUNTS FALLING DUE WITHIN ONE YEAR
2023f 2022
Other creditors 194,824 163,993
Accrued expenses 92
194,824 164,085
16. MOVEMENT
IN FUNDS
Net movement Transfer
At 1.4.22
f
in funds
f
between
f
funds Adjustments At 31.3.23
f
Unrestricted
funds
General
fund
1,182,534 72,011 63,387 1,317,931
Restricted
funds
Restricted Funds 8,637,817 (565,3 10) 8,072,507
Endowment
funds
Endowment
Fund
32,539,176 42,814,964 (63,387) 75,290,753
TOTAL FUNDS 42,359,527 42,321,664 84,681,191
Net movement
in
funds, included in the above are as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
f f
Unrestricted
funds
General
fund
70,474 (65,073) 66,610 72,011
Restricted
fumls
Restricted funds 415,733 (537,396) (443,648) (565,310)
Endowment
funds
Endowment
Fund
84,967 (21,580) 42,751,577 42,814,964
TOTAL FUNDS 571,174 (624,049) 42,374,539 42,321,664

2023 2022
f
Surplus for the year 42,321,664 1,601,215
Unrealised (gain) on the revaluation offreehold property (43,025,000)
Unrealised (gains)/losses on fixed assets investments 650,461 (186,287)
Movements in working capital:
(Intense)/decrease
in debtors
448,837 (426,843)
(Decrease)/increase
in creditors
30,739 37,755
Cash generated
from operations
426,701 1,025,840

2023 2022
g g
INCOMING RESOIJRCES
Voluntary
income
Gills &donations 245,114 3,530,320
Music instrument
hire
YSGOL Latymer income
6,560
13,275
6,084
Latymer House income 17,300 16,800
Sundry
income
2,508 3,785
284,757 3,556,989
Investmeat
income
Investment
income
273,502 269,770
Interest receivable 12,916 307
286,417 270,077
Total incoming
resources
571,174 3,827,066
RESOURCES EXPENDED
Investment
management
costs
Investment
management
fees 55,606 52,599
Charitable
activities
Administrative
fees
12,746 9,412
Rates and water 2,294 2,319
Insurance
Light and heat 1,709 3,874
Telephone 1,080 988
Repairs and maintenance
Refurbishment
ofLatymer
House 2,325 3,042
1,891
Fund Raising Costs 54,848 40,130
Grants and awards 452,201 2,236,330
527,203 2,297,986
Governance
costs
Administrative
fees
2,725 3,340
Travelling
and hospitality
195 147
Printing,
postage &stationery
349 57
Telephone 1,171
Auditors'
remuneration
9,045 9,042
Insurance 5,500 5,024
Gifts and presents 1,040 1,211
Bank charges 188 145
Books and subscriptions 1,911 1,721
Foundation
day expenses
2,207 733
Legal and professional fees 6,065 23,300
Repairs
and maintenance
1,021
Carried forward 30,396 45,741

Governance
costs
Governance
costs
2023f 2022
Brought forward 30,396 45,741
Archivist 3,058 2,462
Sundry costs 7,786 13,354
41,239 61,555
Total resources expended 624,048 2,412,140
Gross transfers between funds
Net income before gains and losses (52,875) 1,414,926
Recognised
gains and
losses
Realised (losses)/gains on fixed asset investments 78,406 195,781
Unrealised
gains/(losses)
on fixed asset investments (728,867)
(9,494)
Unrealised
gains
/(losses) on revaluation offieehold property 43,025,000
Net income 42,321,664 1,601,213