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2023-03-31-accounts

Trustees Appointed
by:
Mr E C H Trevor-Barnston Governors
Mr-D-Rowland Chairma Goverwo
Mrs EJohnson Deputy Chairman ~iyAC
f.&&yI Ivory ~
Mrs C Edwards Governors
Mrs J Myers Parish ofSt Peter with StJohn
The Parish ofChristchurch
The Parish ofst Oswalf Ik St
6U~
CI 1+
cI L+
Mrs M Parker
Mr G Gould
Mrs C Ellis
(Appointed 6June 2023)
(Appointed 6June 2023)
(Appointed 6June 2023)
c.W ~ C'
Ge
QI1fs g~
(
Charity number 525969
Auditor Mitchell Charlesworth
24 Nicholas Street
Chester
CH1 2AU
Bankers Lloyds TSBPic
8Foregate Street
Chester
CH1 1XP
Investment Quilter Cheviot
managers
5St Paul's Square
Liverpool
L39SJ

Page
Trustees' report 1-4
Statement of trustees' responsibilities
Independent auditor's report 6-8
Statement of financial activities 9-10
Balance sheet
Notes tothe financial statements 12-21

Trustees Appointed
by:
Mr E C H Trevor-Barnston Governors
Mr D Rowlands
~~Mrs EJohnson
Chairman
Deputy Chairman
Governors
Q. cs tj9i y gg C
It Q
Father D Chesters (Resigned 6June 2023) Parish ofStPeter with StJohn
The Parish ofChristchurch
The parish ofSt Oswald gt StThomas ofCanterbury
Mrs C Edwards Governors
Councillor Mrs G Watson (Resigned 6June 2023) CWAC
Mrs J Myers Parish ofStPeter with StJohn
The Parish ofChristchurch
The Parish ofStOswald gt StThomas ofCanterbury
Councillor Mr R Bisset (Resigned 6June 2023) CWAC

Current financial Current financial year
Unrestricted Restricted Endowment Total Total
funds funds funds
2023 2023 2023 2023 2022
Notes E E E E f
Income from:
Investments 267,978 267,978 287,523
~En enditnte on:
Raising funds 232,024 232,024 76,029
Charitable
activities
97,612 350 97,962 101,179
Total expenditure 329,636 350 329,986 177,208
Net gains/(losses) on investments 9 (115,154) (115,154) 99,174
Net (outgoing)/incoming resources before
transfers (61,658) (350) (115,154) (177,162) 209,489
Net (outgoing)/incoming resources before
transfers (61,658) (350) (115,154) (177,162) 209,489
Gross transfers between funds (350) 350
Net movement in funds (62,008) (115,154) (177,162) 209,489
Fund balances at 1April 2022 1,166,533 3,413 10,803,207 11,973,153 11,763,664
Fund balances at 31March 2023 1,104,525 3,413 10,688,053 11,795,991 11,973,153

Prior financial year year
Unrestricted Restricted Endowment Total
funds funds funds
2022 2022 2022 2022
Notes E f E
Income from:
Investments 287,523 287,523
~ex enditure
on:
Raising funds 76,029 76,029
Charitable
activities
100,829 350 101,179
Total expenditure 176,858 350 177,208
Net gains/(losses) on investments 99,174 99,174
Net (outgoing)/incoming resources before transfers 110,665 (350) 99,174 209,489
Gross transfers between funds (350) 350
Net movement in funds 110,315 99174 209489
Fund balances at 1April 2021 1,056,218 3,413 10,704,033 11,763,664
Fund balances at 31March 2022 1,166,533 3,413 10,803,207 11,973,153

2023 2022
f
Fixed assets
Investment property 11 9,155,000 9,155,000
Investments 12 2,202,613 2,326,271
11,357,613 11,481,271
Current assets
Debtors 13 28,901 43,736
Investments 14 21,633 29,060
Cash at bank and in hand 434,681 451,401
485,215 524,197
Creditors: amounts falling due within one
year 16 (46,837) (32,315)
Net current assets 438,378 491,882
Total assets less current liabilities 11,795,991 11,973,153
Capital funds
Endowment funds —general 17 10,688,053 10,803,207
Income funds
Restricted funds 18 3,413 3,413
Unrestricted funds 1,104,525 1,166,533
11,795,991 11,973,153

2023 2022
Rental income 204,327 213,720
Income from listed investments 57,263 72,834
Shooting rights &Compensation 350
Other Income 6I388 619
267,978 287,523

2023 2022
Pro ert
ex enses:
Repairs and renewals 189,700 39,297
Rates (466) 3,500
Insurance 15,590 14,439
Property expenses 204,824 57,236
Other
ro e
ex
enses
Professional fees 11,254 11,269
Investment
mana
ement 15,946 7,524
232,024 76,029
Forthe year ended 31March 2022
Property
Expenses
57,236
Other property
expenses
11,269
Investment
management
7,524
76,029

Grants to Grants to The King's Share of Total Total
individuals institutions School, Governance 2023 2022
Chester costs
2023 2023 2023 2023
f f f f
The King's School, Chester
-Share ofincome in
accordance with the
charity's Scheme. 10,000 10,000 18,021
Grant funding ofactivities
(see note ) 34,710 350 35,060 51,872
Share ofgovernance costs
(see note 6) 52,902 52,902 31,286
34,710 350 10,000 52,902 97,962 101,179
Analysis
by fund
Unrestricted
funds
34,710 10,000 52,902 97,612 100,829
Restricted funds 350 350 350
34,710 350 10,000 52,902 97,962 101,179
Grants to Grants to The King's Share of Total
individuals institutions School, Governance 2022
Chester costs
f f
The King's School, Chester - Share of income
in accordance with the charity's Scheme. 18,021 18,021
Grant funding ofactivities (see note ) 51,522 350 51,872
Share ofgovernance costs (see note 6) 31,286 31,286
51,522 350 18,021 31,286 101,179
Analysis
by fund
Unrestricted
funds
51,522 18,021 31,286 100829
Restricted funds 350 350
51,522 350 18,021 31,286 101,179

Support costs Sup portcosts —
Governance
Sup portcosts —
Governance
202~en —iiasis-ofslleratisn 202~en —iiasis-ofslleratisn 202~en —iiasis-ofslleratisn
costs
E E
Audit fees 7,260 7,260 4,800 Governance
Bank Charges 228 228 311 Governance
Clerk's Fees 43,657 43,657 26,000 Governance
Miscellaneous 1,757 1,757 175 Governance
52,902 52,902 31,286
Analysed
between
Charitable
activities
52,902 52,902 31,286
Endowment Endowment
funds funds
general general
2023 2022
f E
Revaluation of investments (223,076) 49,558
Gain/(loss) on sale ofinvestments 107,922 49,616
(115,154) 99,174

2023
f
Fair value
At 1April 2022 and 31March 2023 9,155,000
Carrying value
At 31March 2023 9,155,000
At 31March 2022 9,155,000
Listed investments
Cost or valuation
At 1April 2022 2,326,271
Additions 362,736
Valuation
changes
(115,157)
Disposals (371,237)
At 31March 2023 2,202,613
Carrying amount
At 31March 2023 2,202,613
At 31March 2022 2,326,271

Debtors
2023 2022
Amounts
falling due within one year:
f f
Trade debtors 8,127 20,528
Other debtors 9,138 14,366
Prepayments and accrued income 11,636 8,842
28,901 43,736

14 Current asset investments Current asset investments Current asset investments
f f
Unlisted
investments
21,633 29,060
15 Loans and overdrafts
2023 2022
f f
Bank overdrafts 1,423
Payable within one year 1,423
16 Creditors: amounts falling due within one year
2023 2022
Notes f
Bank overdrafts 15 1,423
Trade creditors 12,516 2,531
Other creditors 28,021 21,521
Accruals and deferred income 6,300 6,840
46,837 32,315

17 Endowment
funds
Balance at Revaluations Balance at
1April 2022 gains and losses a1March 202a
f f f
Permanent
endowments
General fund 10,800,239 (115,154) 10,685,085
The Charity for the Vicar and Ecclesiastical Purposes 723 723
The Charity for Apprentices 2,245 2,245
10,803,207 (115,154) 10,688,053
The Charity for the Vicar and Ecclesiastical Purpose was established under a Scheme dated 11June 1841,as amended.
The purpose ofthe Scheme is to pay a yearly sum to the Vicar of the United Ecclesiastical Parish ofSt Michael and St
Olave, Chester. (now the Parish ofSt Peter with St John. the Parish of Christchurch and the Parish ofSt Oswald and St
Thomas of Canterbury). The residue of income is to be applied for religious and charitable purposes in connection
with
the Church of England
in
the area ofthe former Team Parish.
The Charity for Apprentices was established under a Scheme dated 30 April 1962 for the purpose of assisting persons
under 25 years of age who are in need of financial assistance and who are preparing
for or
engaged in any profession,
trade, occupation
or service.
18 Restricted funds.
Movement in funds Movement in
funds
Balance at Income Expenses Transfers Balance at Income Balance at
1April 2021 1April 2022 ai March 202a
f f E f
The Parish of
StOswaid
ik St
Thomas of
Canterbury 1,055 350 (350) 1,055 1,055
The Charity for
Apprentices 2,358 2,358 2,358
3,413 350 (350) 3,413 3,413
The Balance on the fund for the Charity for the three incumbents
and ecclesiastical
purposes represents the balance of
income
held for working
purposes.
The annual transfer of f350 from the General
Fund
in accordance with
the
provisions ofthe Scheme for The EducationalFoundation of Dr Robert Oldfield.

Analysis of net assets between funds
Unrestricted Restricted todowweot Total Total
2023 2023 2023 . 2023 2022
f f f f f
Fund balances at 31March 2023are
represented by:
Investment properties 9,155,000 9,155,000 9,155,000
Investments 2,202,613 2,202,613 2,326,271
Current assets/{liabilities) 1,104,525 3,413 (669,560) 438,378 491,882
1,104,525 3,413 10,688,053 11,795,991 11,973,153