2023-03-31-accounts - The Johnson Foundation

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Trustees' report									1-5
independent examiner's		report to the Trustees ofThe Johnson		Foundation		(a company	limited	by guarantee)	6
Statement offinancial	activity (including		income and expenditure		account)
Balance sheet
Cash flow statement
Notes to the cash flow		statement							10
Notes to the financial	statements								11-17

				Unrestricted	Unrestricted
			Note	2023	2022
				f	E
Income and endowments
Other trading activities
Income from investments				106,044	108,959
Other income					450
Total income and endowments				106,044	109,409
Expenditure
Expenditure on raising funds
Expenditure on charitable	activities			(151,976)	(132,416)
Total expenditure				(151,976)	(132,416)
Other recognised gains and losses
Realised gain/(loss) on sales of investments				8,126	4,470
Unrealised gain/(loss) on	revaluation	of investments		(110,225)	155,382
Total recognised gains/(losses)				(102,099)	159,852
Net income/(expenditure)				(148,031)	136,845
Net movement in funds				(148,031)	136,845
Total funds at beginning	ofyear			2,582,884	2,446,039
Total funds at end ofyear				2,434,853	2,582,884

			2023	2022
		Note	E
Cash flows from operative activities
Cash generated from operations			(24,299)	(257,916)
Net cash from operating activities			(24,299)	(257,916)
Cash flows from investing activities
Purchase of investments			(194,644)	(21,067)
Purchase of fixed term investment
Purchase oftangible fixed assets			(110)	(798)
Sale of investments			180,476	52,098
Maturity of fixed term investment				500,000
Net cash from investing activities			(14,278)	530,233
Increase/(decrease) in cash and cash equivalents			(38,577)	272,317
Cash and cash equivalents at the beginning	of the year		511,752	239,435
Cash and cash equivalents at the end of	the year		473,175	511,752

				2023	2022
				E	E
Net income/(expenditure)				(148,031)	136,845
Depreciation oftangible		fixed assets		2,925	3,222
Realised (gain)/loss	on	sales of investments		(8,126)	(4,470)
Unrealised (gain)/loss on revaluation			of investments	110,225	(155,382)
				(43,007)	(19,785)
Decrease/(increase)	in	debtors		(537)	21,055
Increase/(decrease)	in	creditors		19,245	(259,186)
				(24,299)	(257,916)
2.Cash and cash	equivalents
				31.03.23	01.04.22
Year Ended 31st March		2023		473,175	511,753
				31.03.22	01.04.21
Year Ended 31st March		2022		511,752	239,435


funds				2023
				Unrestricted
				f
Fundraising costs
Salaries
Total donations
le activities				2023
				Unrestricted
				f
Buirkenhead Scouts				700
Clare Mount Spec ialist SPORTS College (KH2)				7,397
Clatterbridge Cancer				10,000
Hive Youth Zone				10,000
Liverpool Cares				5,000
New Brighton Community				3,000
Old Parkonians				2,000
Outward Bound				3,276
Oxton Cricket Club				750
Stick 'n' Step				3,450
The Open Door Centre				5,000
Wirral University Teaching	Hospital	- Charity	Ball	1,140
1st Bebington Brownies				300
Total Donations				52,013
Salaries				59,431
Sundry				72
Rent and Telephone				8,904
Computer Costs				3,228
Post and Stationary				572
Auditors' Remuneration				1,240
Legal and Professional	Fees			21,302
Insurance				1,354
Projects and Events				893
Bank Charges				42
Depreciation Charge				2,925
Total Overheads				99,963
Total Costs				151,976

asset I	nvestments
		Investment in Freehold Land		UK Listed Investments	Unlisted Investments	Investment in Fixed Term Bank Account	Total
		and Buildings
				F		F
At valuation
Opening	Balance at 1st April 2022		364,793	1,951,025			2,315,819
Additions				202,770			202,770
Disposals				(180,476)			(180,476)
Change	in market value			110,225			110,225
Closing	Balance at 31st March 2023		364,793	1,863,094			2,227,888

Cost or valuation	at 31 Marc	at 31 Marc	h 2023 is represent	ed	by:		Investment
							freehold land
							and buildings
							E
Valuation		in 2008					31,000
Impairment		in 2008					(26,200)
Valuation		in 2013					17,750
Valuation		in 2020					(39,999)
Cost							382,242
							364,793
Ifthe investment	in	freehold	land and buildings	had	not been revalued	they would have been included as the	following
historical cost:
						2023	2022
						F	E
Cost						382,242	382,242


7. Tangible fixed assets							Total
							F
Cost
At 1st April 2022							16,110
Additions							110
At 31st March 2023							16,220
Depreciation
At 1st April 2022 Charge for year							(13,185) ~2,925
At 31st March 2023							16,110
Net book value at 31st		INarch 2022					2,925
Net book value at 31st		INarch 2023					110
8. Debtors: amounts falling due within one year					2023		2022
					F		E
Other debtors
Accrued	income				6,785		6,248
					6	785	6,248
9. Creditors: amounts		falling due within one year			2023		2022
					E		E
Accruals					7,585		9,239
Accrued	sponsorships				100,000		100,000
Inter Company			Account with J2 Hydro	Limited	164,926		43,977
VAT						594	644
					273	105	153,860
10. Creditors: amounts			falling due after more	than one year	2023		2022
					P		E
Accrued	sponsorships						100,000
							100000
11.Funding Commitments

g fundin	g commi	tments are included in current and long term	creditors
			E
Brought	forward	at 1st April 2022	200,000
Paid in	the year		(100,000)
Pledged	in the year
Carried	forward	at 31st March 2023	100,000
Allocated:-
	Less	than one year	100,000
	Greater than one year
	Total	pledged	100,000