2022-12-31-accounts - John Eddleston's Charity

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		Page
Report ofthe Trustees	1	to	3
Independent Examiner's Report
Statement ofFinancial Activities
Statement ofFinancial Position
Notes to the Financial Statements	7	to	13
Detailed Statement ofFinancial Activities		14
Appendices		15

				2022	2021
				Total	Total
			Unrestricted	Endowment	Endowment
			fund	funds	funds
		Notes
INCOME AND ENDOWMENTS FROM
Investment income			47,154	47,154	43,610
Other income			623	623	625
Total			47,777	47 777	44,235
EXPENDITURE	ON
Raising funds			44,786	44,786	44,318
Charitable activities
Direct charitable expenditure			74420	74,420	14,670
Total			119,206	119,206	68988
Net gains/(losses)	on investments		~883)	~883)	13,656
NKT INCOME/(EXPENDITURE)			(72,312)	(72,312)	(1.097)
Other recognised gains/(losses) Gains/(losses) on revaluation of6xed assets			~140,229)	~140,229)	103,886
Net movement in	funds		(212,541)	(212,541)	102,789
RECONCILIATION OF FUNDS
Total funds brought forward			1,962,440	1,962,440	1,859,651
TOTAL FUNDS	CARRIED FORWARD		1,749,899	1 749,899	1,962,440

	31December	2022
			2022	2021
			Total	Total
		Unrestricted	Endowment	Endowment
		fund	funds	funds
	Notes
FIXEDASSETS
Tangible assets Investments		352,303 1,411,111	352,303 1,411,111	353,769 1,560,965
		1,763,414	1,763,414	1,914,734
CURRENT ASSETS
Debtors	10			3,185
Cash at bank		19904	19904	77441
		19,904	19,904	80,626
CREDITORS
Amounts falling due within one year		(33,419)	(33,419)	(32,920)
NET CURRENT ASSETS		~13515)	~13515)	47,706
TOTAL ASSETSLESSCURRENT
LIABILITIES		1,749,899	1,749,899	1,962,440
NET ASSETS		1,749 899	1,749,899	1,962,440
FUNDS	12
Unrestricted funds			1,749,899	1,962,440
TOTAL FUNDS			1,749,899	1,962,440

	amount ofthe as the profit orloss.	set is reduced to its	set is reduced to its	set is reduced to its	recoverable	amount and	an impairment loss is recognised i	an impairment loss is recognised i	an impairment loss is recognised i	an impairment loss is recognised i	mmediately in
	If an impairment	loss is subsequently			reversed,	the carrying	amount of the asset is increased				to the revised
	estimate of its recoverable		amount,		but not to exceed the amount			that would	have been determined had no
	impairment loss been recognised			for	the asset in prior periods,		A reversal ofan		impairment	loss	is recognised
	immediately in the profit or loss.
	INVESTMENT	INCOME
									2022		2021
	Dividend income	f'rom listed	investments						21,361		42,928
	Interest receivable &om Unit Trusts								25,793		682
									~47 154		43,610
3.	OTHER INCOME
									2022		2021
	Other income								623		625
4.	CHARITABLE	ACTIVITIES		COSTS
											Direct
											Costs (see
											note 5)
											f.
	Direct charitable	expenditure									74,420

DIRECT COSTS OF CHARITABLE ACTIVITIES
	2022	2021
Donations (see Appendix 3)	35,063	14,670
Upkeep ofBillinge Hill	39,357
	74,420	14,670

There were no trustees' expenses paid for the year ended 31December202 31December 2021.	2 nor for th	e year ended
COMPARATIVES FORTHE STATEMENT OFFINANCIAL ACTIVITIES
	Unrestricted	Total
	Endowment	Endowment
	fund	funds
INCOME AND ENDOWMENTS FROM
Investment income	43,610	43,610
Other income	625	625
Total	44 235	44,235
EXPENDITURE ON
Raising funds	44,318	44,318
Charitable activities
Direct charitable expenditure	14,670	14,670
Total	58,988	58 988
Net gains on investments	13,656	13,656
NET INCOME/(EXPENDITURE)	(1,097)	(1,097)
Other recognised gains/(losses)
Gains on revaluation offixed assets	103,886	103,886
Net movement in funds	102,789	102,789
RECONCILIATION OF FUNDS
Total funds brought forward	1,859,651	1,859,651
TOTAL FUNDS CARRIED FORWARD	1,962,440	1,962,440


8.	TANGIBLE FIXEDASSETS
		Land	Buildings	Totals
	COST
	At 1 January 2022 and 31December 2022	311,256	73299	384,555
	DEPRECIATION
	At 1 J'anuary 2022		30,786	30,786
	Charge for year		1,466	1,466
	At 31December 2022		32,252	32,252
	NET BOOKVALUE
	At 31December 2022	311,256	41,047	352,303
	At 31December 2021	311,256	42,513	353,769
	All the fixed assets owned are held for charitable purposes.
9.	FIXEDASSETINVESTMENTS
			Cash and
		Listed	settlements
		investments	pending	Totals
	MARKET VALUE
	At 1 January 2022	1,548,972	11,993	1,560,965
	Additions	96,218	189,200	285,418
	Disposals Revaluations	(145,659) ~140,229)	(149,384)	(295,043) ~140229)
	At 31December 2022	1359,302	51,809	1,411,111
	NET BOOKVALUE
	At 31December 2022	1,359,302	51 809	1,411,111
	At 31December 2021	1548,972	11,993	1,560,965

								2022	2021
	Trade debtors								3,185
11.	CREDITORS: AMOUNTS FALLING DUK WITHIN ONE					YEAR
								2022	2021
	Trade creditors							11,013	9,890
	Accruals and	deferred income						22,406	23030
								33,419	~32920
12.	MOVEMENT		IN FUNDS
							Net	Transfers
						movement		between	At
					At 1/1/22	in	funds	funds	31/12/22
	Unrestricted	funds
	General fund Designated fund - Billinge Hill				1,903,326 59,114	(212,541)		39,357 ~39,357)	1,730,142 19,757
					1,962,440	~212541)			1,749,899
	TOTAL FUNDS				1,962,440	~212,541)			1 749 899
	Net movement		in funds, included		in the above are as follows:
					Incoming	Resources		Gains and	Movement
					resources	expended		losses	in funds
					E
	Unrestricted		funds
	General fund				47,777	(119,206)		(141,112)	(212,541)
	TOTAL FUNDS				47 777	~1)9,206)		~141 112)	L212,541)
	Comparatives		for movement	in	funds

Comparative	net movement in funds	, included in the above are a	s follows:
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted General fund	funds	44,235	(58,988)	117,542	102,789
TOTAL FUNDS		44,235	~58,988)	117,542	102,789

A current ye	12months combined p	osition is as follo	ws:
		Net	Transfers
		movement	between	At
	At 1/1/21	in funds	funds	31/12/22
	f.
Unrestricted funds General fund Designated fund - Billinge Hill	1,800,537 59,114	(109,752)	39,357 ~39,357)	1730 142 19,757
	1,859,651	109,752		1,749,899
TOTAL FUNDS	1 859,651	~109,752)		1,749,899

A current yea as follows:	r 12months and prior	year 12months combined n	et movement in f	unds, included	n the above a
		Incoming	Resources	Gains and	Movement
		resources	expended	losses	in funds
Unrestricted General fund	funds	92,012	(178,194)	(23,570)	(109,752)
TOTAL FUNDS		92,012	~178,194)	~23,570)	~109,752)

for the Year Ended 31Decem	ber 2022
	2022	2021
INCOME AND ENDOWMENTS
Investment income
Dividend income &om listed investments	21,361	42,928
Interest receivable &om Unit Trusts	25 793	682
	47,154	43,610
Other income
Other income	623	625
Total incoming resources	47,777	44,235
EXPENDITURE
Charitable activities
Donations (see Appendix 3) Upkeep ofBillinge Hill	35,063 39357	14,670
	74,420	14,670
Support costs
Governance costs
Insurance	4,536	4,406
Accountancy Investment management fees	3,660 14,022	3,000 14,446
Secretaries fees	21,102	21,000
Freehold property depreciation	1,466	1,466
	44,786	44,318
Total resources expended	119,206	58 988
Net expenditure before gains and losses	(71,429)	(14,753)
Realised recognised gains and losses Realised gains/(losses) on fixed asset investments	~883)	13,656
Net expenditure	~72,312)	~1097)

	For the Year	Ended 31December	2022
				COST	VALUATION
	COST	VALUATION	PROCEEDS	PROFIT	PROFIT
				(LOSS) f.	(LOSS) f
Aegon Pmperty Income PAIFBGross Inc	3,736	2,736	2,673	(1,063)	(63)
AVIVA		2,170	2,034	2,034	(136)
CS 1175FI'SE/S&P 500Defensive Antocall (8.35/o) EI	32,500	41,327	43,355	10,855	2,028
Haleon	2,664	2,664	3,173	509	509
Waystone Lyrical US VAL EQ STRAT USD	21/32	31,398	31,043	9,811	(355)
&gal &General	1,395	4,463	4,596	3/01	133
Glaxosmitbkline	10,674	10,925	11,045	371	120
Lyxor Core US TIPSETFHedged	19/93	20,572	20,302	1,009	(270)
HSBC Holdings	14,518	10,508	9,727	(4,791)	(781)
Easyjet	13,997	6,696	6,143	(7,854)	(553)
Smith &Nephew	13,086	12,200	10,685	(2,401)	(1,515)
	133,095	145,659	144,776	11,681	(883)

	2022	2021
Donations
John Eddleston Field Society	23,185	12,955
Mrs THolland		200
Birchley StMary's School	1,759	505
StAidan's Primary School	1,759	505
Billing Chapel End School	1,759	505
StAidan's Church	6,600
	35,063	14,670

INCOME AND EXPENDITURE ACCOUNT	INCOME AND EXPENDITURE ACCOUNT
for the year ended 31December 2022		2022	2021
Income
Investment income		2,043	1,991
Distributions
Vicarage monies paid to Billinge Schools and St Aidans Parish in absence ofVicar		1,021	6,300
BALANCE SHEET
as at31December 2022		2022	2021
Investments
Charities Official Investment	Fund
3,765 Income Shares		3,765	3,765