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2023-12-31-accounts

REGISTERED CHARITY NUMBER: 503695

REPORT OF THE TRUSTEES AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2023

FOR

JOHN EDDLESTON'S CHARITY

Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

JOHN EDDLESTON'S CHARITY

CONTENTS OF THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

Page
Report of the Trustees 1 to 3
Independent Examiner's Report 4
Statement of Financial Activities 5
Statement of Financial Position 6
Notes to the Financial Statements 7 to 13
Detailed Statement of Financial Activities 14
Appendices 15

JOHN EDDLESTON'S CHARITY

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

The trustees present their report with the financial statements of the charity for the year ended 31 December 2023. The trustees have adopted the provisions of 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 (FRS 102) (effective 1 January 2019).

OBJECTIVES AND ACTIVITIES Significant activities

Land and buildings

The building is used by local community groups and the field by local sports groups for the benefit of the inhabitants of Billinge and its surrounding areas.

Grantmaking

The charity invites applications for grants from local groups and individuals. These are discussed by the trustees at annual and extraordinary general meetings and are awarded on merit.

ACHIEVEMENT AND PERFORMANCE

Charitable activities

Public benefit

Whilst exercising their duties the charity trustees have complied with the guidance on public benefit rules.

Review of activities

During 2016 the charity received £75,260 as dilapidation income relating to certain land owned. The charity has used £64,303 of these monies to date and the remainder of £10,957 will be invested into future improvement and upkeep of its land and buildings. The charity continues to provide support to The John Eddleston Field Society. During the year the charity received £53,578 from its investments, with £18,974 donated to local schools and The John Eddleston Field Society.

FINANCIAL REVIEW

Investment policy and objectives

The trustees consider that the performance of the charity this year has been most satisfactory. The results for the year and the financial position of the Charity are as shown in the annexed financial statements.

There are no restrictions on the charity's power to invest. The investment strategy is set by the trustees and takes account of recent demand for funds and the quality of funding applications. The trustees consider the income requirements, the risk profile and the investment manager's view of the market prospects in the medium term. This strategy is set within an overall policy which states that the general fund is to be invested in medium risk investments. Our strategy is reviewed with our investment managers annually.

Reserves policy

It is the policy of the charity to maintain unrestricted funds at a level sufficient to cover management and administration costs and to respond to emergency applications for grants which arise from time to time.

STRUCTURE, GOVERNANCE AND MANAGEMENT

Governing document

The John Eddleston's Charity was founded by a will dated 14 June 1672 and comprised in a scheme of 30 November 1909 and is now regulated by a scheme dated 18 December 1987, as amended by schemes dated 23 December 1994 and 12th May 2003, and is a registered charity, no 503695.

The objects of the charity are as follows: -

1) To apply one-third of the income of the charity for the advancement of religion in accordance with the provisions of clause 25 of the scheme.

2) To apply one-third of the income of the charity for the advancement of education in accordance with the provisions of clause 26 of the scheme.

3) The remaining third to be applied for the relief in need in accordance with the provisions of clause 27 of the scheme.

Page 1

JOHN EDDLESTON'S CHARITY

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

STRUCTURE, GOVERNANCE AND MANAGEMENT

Organisational structure

The trustees who have served during the year and since the year end are set out below. Trustees are appointed by the board of trustees and serve for five years after which period they may put themselves forward for re-appointment. The trustees consist of five cooperative members and two nominative members. The nominative members are proposed by Billinge Parish Council and St Aidan's Parochial Church Council respectively.

The trustees meet annually at the AGM and at extraordinary general meetings as required.

Related parties

The charity has very close relationships with The John Eddleston Field Society and John Eddleston Vicarage Moneys, which are charities, all of which nominate trustees and provide funding to enable the charity to carry out its charitable objectives.

It has been agreed that the charity will pay the accountancy and secretarial fees of The John Eddleston Field Society along with all insurance costs relating to The John Eddleston Centre and Eddleston Recreational Field, and provide funds as necessary to the Society to meet costs (see note 13 of the financial statements).

The quarterly interest received on the John Eddleston Vicarage Moneys investments is deposited into the John Eddleston's Charity bank account, which is then payable directly to the Vicar of Billinge (see note 13 of the financial statements). In the absence of a Vicar this will be donated to certain schools and the church in Billinge.

REFERENCE AND ADMINISTRATIVE DETAILS Registered Charity number

503695

Principal address

C/o Parkinson Commercial Property Consultants 10 Beecham Court Wigan Lancashire WN3 6PR

Trustees

C Stockley Dr C E Mather Mrs J Smith A Whittle (Chairman) R Thompson K Whitehead F Gill Trustee (appointed 22/3/2023)

Independent Examiner

Gary Edgerton FCA Cert PFS Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Page 2

JOHN EDDLESTON'S CHARITY

REPORT OF THE TRUSTEES for the Year Ended 31 December 2023

REFERENCE AND ADMINISTRATIVE DETAILS Bankers

National Westminster Bank Plc Corporate Business Centre Ashton House PO Box 120 Waterloo Street Bolton Lancashire BL1 8HG

Investment managers

Evelyn Partners Royal Liver Building Pier Head Liverpool L3 1NY

Approved by order of the board of trustees on 25 September 2024 and signed on its behalf by:

A Whittle (Chairman) - Trustee

Page 3

INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF JOHN EDDLESTON'S CHARITY

Independent examiner's report to the trustees of John Eddleston's Charity

I report to the charity trustees on my examination of the accounts of John Eddleston's Charity (the Trust) for the year ended 31 December 2023.

Responsibilities and basis of report

As the charity trustees of the Trust you are responsible for the preparation of the accounts in accordance with the requirements of the Charities Act 2011 ('the Act').

I report in respect of my examination of the Trust's accounts carried out under Section 145 of the Act and in carrying out my examination I have followed all applicable Directions given by the Charity Commission under Section 145(5)(b) of the Act.

Independent examiner's statement

I have completed my examination. I confirm that no material matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

  1. accounting records were not kept in respect of the Trust as required by Section 130 of the Act; or

  2. the accounts do not accord with those records; or

  3. the accounts do not comply with the applicable requirements concerning the form and content of accounts set out in the Charities (Accounts and Reports) Regulations 2008 other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination.

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached.

Gary Edgerton FCA Cert PFS

Fairhurst Chartered Accountants Douglas Bank House Wigan Lane Wigan Lancashire WN1 2TB

Date: 27 September 2024

Page 4

JOHN EDDLESTON'S CHARITY

STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2023

Notes
INCOME AND ENDOWMENTS FROM
Investment income
2
Other income
3
Total
EXPENDITURE ON
Raising funds
Charitable activities
4
Direct charitable expenditure
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
fund
£
53,578
623
54,201
45,338
27,954
73,292
(6,387)
(25,478)
56,111
30,633
1,749,899
1,780,532		 2023
Total
Endowment
funds
£
53,578
623
54,201
45,338
27,954
73,292
(6,387)
(25,478)
56,111
30,633
1,749,899
1,780,532		 2022
Total
Endowment
funds
£
47,154
623
47,777
44,786
74,420
119,206
(883)
(72,312)
(140,229)
(212,541)
1,962,440
1,749,899

The notes form part of these financial statements

Page 5

JOHN EDDLESTON'S CHARITY

STATEMENT OF FINANCIAL POSITION 31 December 2023

Notes
FIXED ASSETS
Tangible assets
8
Investments
9
CURRENT ASSETS
Cash at bank
CREDITORS
Amounts falling due within one year
10
NET CURRENT ASSETS
TOTAL ASSETS LESS CURRENT
LIABILITIES
NET ASSETS
FUNDS
12
Unrestricted funds
TOTAL FUNDS		 Unrestricted
fund
£
350,837
1,454,180
1,805,017
9,338
(33,823)
(24,485)
1,780,532
1,780,532		 2023
Total
Endowment
funds
£
350,837
1,454,180
1,805,017
10,957
(35,442)
(24,485)
1,780,532
1,780,532
1,780,532
1,780,532		 2022
Total
Endowment
funds
£
352,303
1,411,111
1,763,414
19,904
(33,419)
(13,515)
1,749,899
1,749,899
1,749,899
1,749,899

The financial statements were approved by the Board of Trustees and authorised for issue on 25 September 2024 and were signed on its behalf by:

A Whittle (Chairman) - Trustee

The notes form part of these financial statements

Page 6

JOHN EDDLESTON'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements of the charity, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) '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 (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Charities Act 2011. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value, as modified by the revaluation of certain assets.

Income

All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably.

Investment income is included when received into the bank deposit accounts.

Expenditure

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 a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources.

Allocation of support costs

Support costs are those functions that assist the work of the charity but do not directly relate to charitable activities. Support costs include office costs, finance, insurance, investment management fees and governance costs which support the charity activities.

Tangible fixed assets

Depreciation is not charged on land as the residual value is considered to be higher than the carrying value. Buildings are written off on a straight-line basis over their estimated useful life of fifty years.

Taxation

As a registered charity, the charity is generally exempt from Income Tax and Capital Gains Tax, but not from VAT. Irrecoverable VAT is included in the cost of those items to which it relates.

Fixed asset investments

Investments are included at closing mid-market value at the balance sheet date. Any gain or loss on revaluation is taken to the Statement of Financial Activities

Operating lease arrangements

License fees receivable under operating leases are recognised in the Statement of Financial Activities on a straight line basis over the lease term.

Trade debtors

Trade and other debtors are recognised at the settlement amount due after any trade discount offered. Prepayments are valued at the amount prepaid net of any trade discounts due.

Creditors

Creditors are recognised where the charity has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors are normally recognised at their settlement amount after allowing for any trade discounts due.

Cash at bank and in hand

Cash at bank and in hand includes cash and short term highly liquid deposits.

continued...

Page 7

JOHN EDDLESTON'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

1. ACCOUNTING POLICIES - continued

Financial instruments

The charity only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Impairment of assets

At each reporting date assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared to its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit or loss.

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 of an impairment loss is recognised immediately in the profit or loss.

2. INVESTMENT INCOME

Dividend income from listed investments
Interest receivable from Unit Trusts
3.
OTHER INCOME
Other income		 2023
£
34,400
19,178
53,578
2023
£
623		 2022
£
21,361
25,793
47,154
2022
£
623

4. CHARITABLE ACTIVITIES COSTS

CHARITABLE ACTIVITIES COSTS
Direct
Costs (see
note 5)
£
Direct charitable expenditure 27,954

continued...

Page 8

JOHN EDDLESTON'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

5. DIRECT COSTS OF CHARITABLE ACTIVITIES

Donations (see Appendix 3)
Upkeep of Billinge Hill		 2023
£
18,974
8,980
27,954		 2022
£
35,063
39,357
74,420

6. TRUSTEES' REMUNERATION AND BENEFITS

There were no trustees' remuneration or other benefits for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Trustees' expenses

There were no trustees' expenses paid for the year ended 31 December 2023 nor for the year ended 31 December 2022.

7. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES

INCOME AND ENDOWMENTS FROM
Investment income
Other income
Total
EXPENDITURE ON
Raising funds
Charitable activities
Direct charitable expenditure
Total
Net gains/(losses) on investments
NET INCOME/(EXPENDITURE)
Other recognised gains/(losses)
Gains/(losses) on revaluation of fixed assets
Net movement in funds
RECONCILIATION OF FUNDS
Total funds brought forward
TOTAL FUNDS CARRIED FORWARD		 Unrestricted
funds
£
47,154
623
47,777
44,786
74,420
119,206
(883)
(72,312)
(140,229)
(212,541)
1,962,440
1,749,899		 Total
Endowment
funds
£
47,154
623
47,777
44,786
74,420
119,206
(883)
(72,312)
(140,229)
(212,541)
1,962,440
1,749,899

continued...

Page 9

JOHN EDDLESTON'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

8.
TANGIBLE FIXED ASSETS
COST
At 1 January 2023 and 31 December 2023
DEPRECIATION
At 1 January 2023
Charge for year
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022
All the fixed assets owned are held for charitable purposes.
9.
FIXED ASSET INVESTMENTS
MARKET VALUE
At 1 January 2023
Additions
Disposals
Revaluations
At 31 December 2023
NET BOOK VALUE
At 31 December 2023
At 31 December 2022		 Land
£
311,256
-
-
-
311,256
311,256
Listed
investments
£
1,359,302
249,935
(223,718)
56,111
1,441,630
1,441,630
1,359,302		 Buildings
£
73,299
32,252
1,466
33,718
39,581
41,047
Cash and
settlements
pending
£
51,809
271,186
(310,445)
-
12,550
12,550
51,809		 Totals
£
384,555
32,252
1,466
33,718
350,837
352,303
Totals
£
1,411,111
521,121
(534,163)
56,111
1,454,180
1,454,180
1,411,111

Investments are managed by a UK Investment Fund Manager investing in medium risk listed companies.

Cost or valuation at 31 December 2023 is represented by:

Valuation in 2023
Cost
Historical Cost		 Listed
investments
£
241,146
1,200,484
1,441,630		 Cash and
settlements
pending
£
-
12,550
12,550
2023
£
1,213,034		 Totals
£
241,146
1,213,034
1,454,180
2022
£
1,192,994

Investments are held primarily to provide an investment return.

continued...

Page 10

JOHN EDDLESTON'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

Trade creditors
Accruals and deferred income
11.
LOANS
An analysis of the maturity of loans is given below:
Amounts falling due within one year on demand:
Bank overdrafts
12.
MOVEMENT IN FUNDS		 2023
£
12,041
21,782
33,823
2023
£
1,619		 2022
£
11,013
22,406		 2022
£
11,013
22,406
33,419
2022
£
-
Unrestricted funds
General fund
Designated fund - Billinge Hill
TOTAL FUNDS		 At 1/1/23
£
1,730,142
19,757
1,749,899
1,749,899		 Net
movement
in funds
£
30,633
-
30,633
30,633		 Transfers
between
funds
£
8,800
(8,800)
-
-		 At
31/12/23
£
1,769,575
10,957
1,780,532
1,780,532

Net movement in funds, included in the above are as follows:

Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 54,201 (73,292) 49,724 30,633
TOTAL FUNDS 54,201 (73,292) 49,724 30,633

continued...

Page 11

JOHN EDDLESTON'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

12. MOVEMENT IN FUNDS - continued

Comparatives for movement in funds

At 1/1/22
£
Unrestricted funds
General fund
1,903,326
Designated fund - Billinge Hill
59,114
1,962,440
TOTAL FUNDS
1,962,440
Comparative net movement in funds, included in the above are a
Incoming
resources
£
Unrestricted funds
General fund
47,777
TOTAL FUNDS
47,777		 Net
movement
in funds
£
(212,541)
-
(212,541)
(212,541)
s follows:
Resources
expended
£
(119,206)
(119,206)		 Transfers
between
funds
£
39,357
(39,357)
-
-
Gains and
losses
£
(141,112)
(141,112)		 At
31/12/22
£
1,730,142
19,757
1,749,899
1,749,899
Movement
in funds
£
(212,541)
(212,541)

A current year 12 months and prior year 12 months combined position is as follows:

Unrestricted funds
General fund
Designated fund - Billinge Hill
TOTAL FUNDS		 At 1/1/22
£
1,903,326
59,114
1,962,440
1,962,440		 Net
movement
in funds
£
(181,908)
-
(181,908)
(181,908)		 Transfers
between
funds
£
48,157
(48,157)
-
-		 At
31/12/23
£
1,769,575
10,957
1,780,532
1,780,532

A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows:


as follows:
Incoming Resources Gains and Movement
resources expended losses in funds
£ £ £ £
Unrestricted funds
General fund 101,978 (192,498) (91,388) (181,908)
TOTAL FUNDS 101,978 (192,498) (91,388) (181,908)

General fund

The Endowment fund represents the income generated from the charity's investments.

continued...

Page 12

JOHN EDDLESTON'S CHARITY

NOTES TO THE FINANCIAL STATEMENTS - continued for the Year Ended 31 December 2023

13. RELATED PARTY DISCLOSURES

During the year the charity provided funds to The John Eddleston Field Society amounting to £12,000 (2022: £20,000) to meet costs, and agreed to donate amounts owed by it from previous years of £Nil (2022: £3,185).

Included in Trade Creditors is £6,832 (2022: £5,807) received by the charity on behalf of John Eddleston Vicarage Moneys which is owed to the Vicar of Billinge. In the absence of a Vicar this will be donated to certain schools and the church in Billinge. The interest received in the year totalled £2,051 (2022: £2,043).

During the year the charity paid funds of £8,800 (2022: £20,881) to one of the trustees of The John Eddleston Field Society, Mr C Corless, for maintenance and upkeep of Billinge Hill.

14. CONTROL

The charity is under the control of the trustees.

Page 13

JOHN EDDLESTON'S CHARITY

DETAILED STATEMENT OF FINANCIAL ACTIVITIES for the Year Ended 31 December 2023

INCOME AND ENDOWMENTS
Investment income
Dividend income from listed investments
Interest receivable from Unit Trusts
Other income
Other income
Total incoming resources
EXPENDITURE
Charitable activities
Donations (see Appendix 3)
Upkeep of Billinge Hill
Support costs
Governance costs
Insurance
Accountancy
Investment management fees
Secretaries fees
Freehold property depreciation
Total resources expended
Net expenditure before gains and losses
Realised recognised gains and losses
Realised gains/(losses) on fixed asset investments
Net expenditure		 2023
£
34,400
19,178
53,578
623
54,201
18,974
8,980
27,954
5,328
4,440
13,506
20,598
1,466
45,338
73,292
(19,091)
(6,387)
(25,478)		 2022
£
21,361
25,793
47,154
623
47,777
35,063
39,357
74,420
4,536
3,660
14,022
21,102
1,466
44,786
119,206
(71,429)
(883)
(72,312)

This page does not form part of the statutory financial statements

Page 14

Appendix 1

JOHN EDDLESTON'S CHARITY

PROFIT/(LOSS) ON SALE OF INVESTMENTS

For the Year Ended 31 December 2023

Aegon Property Income PAIF B Gross Inc
GEMCAP Investment Atlantic House Defined
Alternative Liquidity Fund Ltd
Astrazeneca
Aviva
Barclays
Baring Europe Select I GBP Inc
Barratt Developments
Blackrock Continental European Income D inc
BP Plc
BT Group
Civitas Social Housing Plc
CRH
Dodge & Cox Worldwide US Stock GBP Inc
Fidelity Emerging Markets W Acc
Fidelity Global
First Trust US Equity Income UCITS
Fundrock WHEB Sustainability B ACC NAV
Glaxosmithkline
Henderson Global Technology
Henderson Smaller Companies IT
Henderson Strategic Bond I Inc
HICL Infrastructure
IMI
International Public Partnerships
Invesco Perpetual Corporate Bond Z Inc
Invesco Physical Gold P-ETC GBX
ISHARES FTSE 250 UCITS ETF
JP Morgan Global Emerging Markets Income Trust
JPM US Equity Income C Inc
JPM Global Macro Opportunities C inc
Legal & General Group
LF Morant Wright Nippon Yield B Inc
Link Fund SOL Limited Capita Trojan X Inc
Liontrust Monthly Income Bond B Gross Inc
Lloyds Banking Group
Lyxor Core US TIPS ETF Hedged
Mayfair Capital Property Income Trust
MI Twentyfour Dynamic Bond I Net
Mondi Plc
Next
Ninety One Diversified Income J2 Inc
Premier Miton income Funds ICVC
Reckitt Benckiser Group
The Renewables Infrastructure Group
Rio Tinto
Shell Plc
Schroder Oriental Income Fund
Schroders
SDCL Energy
SPDR S&P US Dividend Aristocrats ETP GBP
Stewart Investors Asia Pacific B Inc
Tesco Plc
Unilever
United Kingdom Government 4.25% SNR BDS
Vanguard INVS SRS
Vodafone Group
Whitbread
TOTAL
COIF		 1 Jan 2023
UNITS
8,912
40,400
3,286
200
1,520
6,500
700
1,500
25,000
5,400
6,000
30,000
500
1,366
15,073
23,968
-
14,460
960
700
2,520
36,861
14,000
700
14,000
30,000
250
700
20,000
10,000
29,000
5,000
8,500
40,138
50,000
25,000
-
56,224
520
800
250
50,000
-
175
22,000
500
1,260
14,300
2,352
800
12,000
4,736
400
-
-
6,552
400		 1 Jan 2023 BOUGHT
BOUGHT
SOLD
SOLD
OTHER
OTHER
31 Dec 2023
COST
UNITS
COST
Units
Costs
UNITS
COST
UNITS
COSTS
UNITS
£
£
£
£
£
9,356
( 5,765)
( 2,580)
3,147
43,616
40,400
-
3,286
6,102
200
7,665
1,520
9,946
6,500
15,810
700
10,133
1,500
38,968
25,000
20,124
( 1,900)
( 7,081)
3,500
14,243
6,000
28,842
( 30,000)
( 28,842)
-
11,577
500
39,993
1,366
16,254
209
15,073
21,579
23,968
-
2,000
43,600
2,000
28,542
( 4,160)
( 8,828)
( 300)
80
10,000
11,471
960
4,233
700
20,010
2,520
48,686
36,861
21,430
14,000
7,608
700
16,125
14,000
50,401
( 30,000)
( 50,401)
-
30,875
250
14,480
700
30,001
20,000
29,658
10,000
50,025
29,000
4,651
5,000
24,939
( 2,500)
( 7,335)
6,000
38,686
( 40,138)
( 38,686)
-
50,430
50,000
14,951
25,000
-
400
39,753
400
50,007
56,224
56,173
520
8,184
( 800)
( 8,184)
-
12,684
( 50)
( 2,537)
200
50,093
50,000
-
56,000
39,687
( 87)
56,000
6,428
175
22,405
22,000
6,343
500
25,468
( 260)
( 5,255)
1,000
26,675
14,300
11,601
2,352
24,000
22,431
24,000
14,328
( 800)
( 14,328)
-
4,186
12,000
12,792
4,736
10,052
400
-
60,000
59,541
60,000
-
500
44,921
( 160)
500
16,619
( 6,552)
( 16,619)
-
12,658
400
Redemption /
Reconstruction		 31 Dec 2023
COST
£
6,776
43,616
-
6,102
7,665
9,946
15,810
10,133
38,968
13,044
14,243
-
11,577
39,993
16,464
21,579
43,600
19,794
11,471
4,233
20,010
48,686
21,430
7,608
16,125
-
30,875
14,480
30,001
29,658
50,025
4,651
17,604
-
50,430
14,951
39,753
50,007
56,173
-
10,147
50,093
39,600
6,428
22,405
6,343
20,213
26,675
11,601
22,431
-
4,186
12,792
10,052
59,541
44,761
-
12,658
1,197,405
3,079
1,200,484
Market value b/fwd
Additions
Disposals
Change in valuation
Market value c/fwd		 MARKET
VALUE
£
47,898
90
21,200
6,607
9,996
31,738
8,439
46,258
16,315
7,416
-
27,050
42,838
16,459
25,646
50,610
20,924
13,922
30,254
20,790
40,732
19,404
11,788
19,236
-
39,135
12,876
25,300
43,630
44,718
12,555
25,235
-
41,845
11,928
41,270
42,764
49,898
-
16,236
45,750
41,065
9,485
25,036
29,210
25,715
36,251
10,111
15,600
-
35,654
13,758
15,200
61,866
44,588
-
14,624
646,384 1,138,106
142,900
249,934
(5,765)
(2,580) (117,160) (188,096)
(300)
42
666,059		 1,366,913
3,079
1,141,185		 74,716
1,441,630
1,359,302
249,934
( 223,718)
56,111
1,441,630

Page 15

Appendix 2

JOHN EDDLESTON'S CHARITY

PROFIT/(LOSS) ON SALE OF INVESTMENTS

For the Year Ended 31 December 2023

Link Fund SOL Limited
Civitas Social Housing
Link Fund SOL Limited
BP
Vodafone Group
Shell Plc
SPDR S&P US Dividend Aristocrats ETF
Invesco Corporate Bond UK
Next
Mondi Plc
Fundrock Wheb
WS Morant Wright Nipon YLD		 COST
VALUATION
PROCEEDS
£
£
£
7,844
10,083
10,125
28,842
18,930
18,508
30,842
40,166
39,482
7,081
9,705
8,605
16,619
5,851
4,629
5,255
6,002
6,008
14,328
43,964
41,568
50,401
55,641
54,715
2,537
3,648
3,437
8,184
10,980
11,110
8,828
8,161
8,600
7,335
10,586
10,544
188,096
223,718
217,330		 COST
VALUATION
PROFIT
PROFIT
(LOSS)
(LOSS)
£
£
2,281
42
(10,334)
(422)
8,639
(685)
1,524
(1,101)
(11,990)
(1,222)
752
6
27,240
(2,396)
4,314
(926)
901
(211)
2,926
130
(229)
439
3,209
(42)
29,234
(6,387)

Page 16

Appendix 3 JOHN EDDLESTON'S CHARITY

INCOME AND EXPENDITURE ACCOUNT For the year ended 31 December 2023

Donations
John Eddleston Field Society
Birchley St Mary's School
St Aidan's Primary School
Billing Chapel End School
St Aidan's Church
Billinge Chapel
Billinge Music		 2023
2022
£
£
12,000
23,185
1,758
1,759
1,758
1,759
1,758
1,759
-
6,600
1,200
-
500
-
18,974
35,063

Page 17

Appendix 4 JOHN EDDLESTON VICARAGE MONIES CHARITY NUMBER: 223528

FINANCIAL STATEMENTS for the year ended 31 December 2023

INCOME AND EXPENDITURE ACCOUNT
for the year ended 31 December 2023
Income
Investment income
Distributions
Vicarage monies paid to Billinge Schools and St Aidans Parish
in absence of Vicar
BALANCE SHEET
as at 31 December 2023
Investments
Charities Official Investment Fund
3,765 Income Shares		 2023
£
2,051
1,026
2023
£
3,765		 2022
£
2,043
1,021
2022
£
3,765

As at the balance sheet date the investment income received by John Eddleston's Charity and not yet paid to the Vicar of Billinge amounts to £6,832 (2022: £5,807). In the absence of a Vicar these funds are to be donated to various schools and the church in Billinge. During the year £1,026 (2022: £1,021) was paid to Billinge Schools.

Approved by the trustees by A Whittle and signed on its behalf by:

Date: 25 September 2024

Page 18