Chai?ty rngistsation number 900063
THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 5 APRIL 2023

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
R*d J H Sinmons
Dr JA M Tumer QHP. FRCP
Dr R E K Russell PhD, FRCP
MrA Simmons
Honordry Secretsry
Dr D Laws FRCP
Charity nUm￿r
Principal addrtss
ROY￿ Boumemouth Hospital
Castle Lane
Boumemoulh
Dorset
BH7 7DW
Indewidènt examintr
Peter Barton FCCA
ART A￿U￿tantS Lim
Ground FlcKJr
11 Manvers Street
Bath
BA1 1JQ
Bankers
Nabonal Weslminsler Bank Pk
The Ca511ewinl Centre
Casue Lanè West
Boumemwth
BH8 9US

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
CONTENTS
Trustees. reFKJrt
Independent examine¢s ￿kK)rt
Stat8me*)t of finan￿al *Jiwtie5
Balance sheet
Notes to the finani>al statement5
7_13

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
TRUSTEES, REPORT
FOR THE YEAR ENDED 5 APRIL 2023
Th8 trustees pre8ent Iheir annual report and financial slatements for the year ended 5Apn"12023.
The finanoal statement5 have been prepared in accordan￿ wrth the a¢wJnting poliues set out in note 1 to the
financial slatetnenls and eomp.'I with the charity's Igoveming documenll, the Charities Acl 2011 and "Accountsng
and Reporting by Charities." Statement of Recornmended Piactic8 applioyble to charrties preparing their accounts In
acwrdance with the Financial Reporting Standard aptAicable in the UK and Republic of Ireland IFRS 1021"
leffe(*ive 1 January 20191.
Objectives and activitie
The Bournernouth Chest Diseases Charrtable Trust was *ablished in February 1989 in Boumemouth. Dorset with
the purpose of 'relieving persons under the cale of Ihe Chest Physiiyans in the East Dors8t Heatth A￿h0￿ty and
suffering from Chest Diseases..
In order to achieve these oLyectives the Truslees are ernpowered to-assist in ihe provision of improved facilrties for
investigation. diagnosis, education and trealment ol palients attending the Royal National H05pitsI, the Roy81
Victoria Hospital and the BoumÈrnouth General Hospital. The Trustees are furlhem)ore eM￿Wered lo assist
persons with Chronic Chest Diseases in the rnanagernent of their condilion at home by the wovision of any
necessary Se￿7c&S and equipment for the benefit ofslth ￿r$on$..
Since the drawing up of the Deed. the Royal National Hospf(al and the Royal Victoria Hospitals have dosed. and
the 8ournemouth Ger*ral Hosprtal has been renamed-The Royal Boumèmouth Hosprtar.
The Trustees identfy projects and organisations Ihey wish to support and so the Trust does not make grants lo
people or organisation5 that appfy speculatively. They ￿lIeVe thal the public benefft requirement is fully satisfied a
the support is prowded Ihrough Hospbt* whth are open to all within ihe catthment aiea covered by the Trust.
Thè trustees have paid due regard lo guWJan￿ issued by Ihe Chanty Commisyon in deoding what adivthes the
charrty should undertakè.
Pro¢edures and polley for maklng grnnts
The Trustees normally meet twicè a year tt) Cons￿er what grants they make and to any feedback they
have received. Nominations for grants are elicit￿1 by formal and infomial means. The lormal mean5 involves
inMting the Boumemouth and Poole Hospital Management Its submil grant feq¢Jests for developments that lie within
the Trust's objects. Though Ihe Trustees make sotne small grants wilh no fomial applicat￿n, they normally 3sk
other organisations to subtnit a fwmal awtstion saying hrAV the fiJnd$ wc￿k1 be used 8ThJ what would be
achieved.
The Tiustees, FX)ITcy. whith is 1X)mmun￿ated to all benèfiriares, is to cxynmit to gr3nts for a maxmum of three
years. with no guarantee of fvnding t*yond that ￿rK)d.
Aehiev•ments and perfomwnc•
Grants towards various projects have been continued during the year Irom the Designated Funds. as detailed in
note 6 and 16 to the Accounts. 11 is the Tru51ees' FM)Iicy to uts.lise the Trust In￿Me mainty for suth grants in futuie
years. Grants are made in order to improve patient i>re where Health Servth lunding is not availab￿. The ifflpact
01 9rants made is rewewed by the Trustees at eath Trustee meeting. and they are satisfied that 51gnificanl
improvements in pabent haNp bèen ad)ieved.

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUEDI
FOR THE YEAR ENDED 5 APRIL 2023
Financial review
During the year ended 5th April 2023 the Trust re(2wed gifts. grants. leg&yes and bequests lotalling £48912022-
£5.0251. It also received investment inojrne of £163.47512022- È154.928}.
The Trust's fund5 are all unrestrt(ae(J. ￿ Ihe Trustees have designated fijnds for ftrture projects separately. A
transfer to the designated funds amounting to £10.857 has been made in the year, ￿Presenting a net Increase in
the commitTnenls agreed by the Trustees. At the yèarend the bala￿8 ol designated funds stood at £917.950
12022- £956,500), as summarised in note 16.
The overall resutt for the year shows a dèficat of £128,11412022 - surp￿5 £722 127). Induded in the dèfiot is an
unrealised loss on the revaluation of the Charrties Propetty Fund of £138.980 12022 - profil of £145,674) and an
unrealised loss of £84.866 on the revaluation of the Ralhbones inveslment portlc4io12ff22- profit of £133,355). The
dosing fund balan￿ sto(xl at £4,216.407, 12022- £4.344.5211.
It is th8 policy of the ¢*arrty thai Un￿triCted fvnds whK* ha¥È not been designated for a specrftc use should be
rnaintainèd at a minimum level equivalent to six month's expenditure. The trustees ￿nSiderS that reserves at th15
level will ensure ttr>al, in the event of a signfficant drop in funding. they will be able to rDnt*nue th8 charity's current
activilies while c#)nsideration Is given to ways in whth addrtional funds may be rar5ed. This lèvel of ieserves ha8
been maintaine(I throughout the year.
The Trustee5' inve5trnent policy ts to invest partty in c￿n￿￿al pro￿rtY wrth an aiM)ve average yield in order to
maintain incx)me for immediate use, and party in a manaJaY qwted portfolio lo prowde a balan￿ belween ino)me
and long term growth. The Twstees aim to tetain 5uffio.ent IiquKI fijnds on immediate acce$5 and short temi
deposits lo meet their futurè comtnrtments.
The trustees ha3 assessed the Ma￿)r risks to whith the dwrity ks expo*d. and are satisfied that 5yStem5 are in
place to rnrtigate exposuTe lo the major risks.
Tho Trustoès annually review Ihe risk5 that the charty tdQS. To date these have rnainty related to investment
managemènt and have been amdiorated by Ihe sale of indiwdual prOpert￿S and reinvestment of the proceeds In
the Charities Property Fund. Investments a￿ loi tr￿ k>nger term. and are dÈ$bJnèd to provide strfficAènt income
to enable the Trusi to cany out ts obje(#ives.
Plans for futuwp perlods
The Trustees Intend to o)nbnue providiThJ grants In a similar way to the recent past continuing the emphasis on
ojects at 8oumernouth and POO￿ Hospitals and wrth k)￿1 PNnary ca￿ Trusts. and for training, but ￿tainIng
flexibility as to thè timing. and scala of grant maknng.
It Is likèly that wrthin the f(weseeable fijture. the￿ will be a major buthling prcyect al the Royal Bournemouth
Hosprtal. which will involve the Thoraoc Mediune Department. The Trusiees would wish to support Ihe continuing
exTrllence of the Thoraac Me(li￿ne Deparlment and to this end have designated thè Sum 01 £?50.(￿ to be held in
iesetve tthvards any requests that may be agr￿ for this purp￿.
Structure, governance and management
The charity was èstsblished in February 1989 and is (egiste￿I wrth Ihe Chanty Commission No. ￿3. The
charity is an unincorpoiated body whose goveming document is a Twst t)￿.
The trusteès who seryed during Iha year and up to the dale of signature Of￿ financial stst8ments were..
Rewd J H Simmons
Dr S M Malpas MB, Bch. BAO
Dr J A M Turner QHP, FRCP
Dr R E K Russell PhD, FRCP
MrA Simmons
Dr C W&ddertJum
{Re5vJned 19April 20231
IAppointed 12 Juty 2022 and res￿￿ 14 February 20231

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
TRUSTEES. REPORT (CONTINUED
FOR THE YEAR ENDED 5 APRIL 2023
The trust deed sts'pulated Ihe first Trustees, who continue lo selve. New Trustees are ideniifiÈd and appointed by
the remaining Tnjstees. The thainnan of the Trust 15 responsible for the induction of any new Trustee, which would
involve awa￿ne$S of a Trustee's resw)fts1b￿￿'e$. the goveming document, administrative pro￿u[e$. the history
and philosophical approach of the charity. A new Trustee receNes copies of the pre￿OuS year's annual report and
accounts and a ¢opy of the Chanty Coffimiswn leafiet'The Essenbal Trusteè". Ihhat You Need to Krk)w'.
Thè Trustees have appointed an Honorary Secretsry, Dr D. Laws. WIK) is a ￿nSu￿an1 in the Thoracic Medicine
D8partment of the Royal Boumernouth Hosprtal. They have a150 appointed an administratot who deal$ wrth
correspondence and bookkeepi￿.
The trustees. report was approved by the Boa￿ of Trustees.
Revd J H Simmons
Trnstso
Date".
ILII IE4

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF THE BOURNEMOUTH CHEST DISEASES CHARITABLE
TRUST
l ￿port on the fin8ncAal statemènts of the thartty for the year erhjad 5April 2023, whi¢h a￿ sel out on pages 5 to
13.
Rtsp•ctiv8 responsibilrties ot trn5te•s and examintr
The d)arity'5 trustees a￿ iesponsible lor the preparation of the finanual statements. The charty's trustees
con&der that an audrt Is not required for this year under seCt￿n 144121 of the Charibes Acl 2011 (the 2011 Act)
and that an independent examination is needed.
It is rny responsibilty to..
examine th6 financ4al staternenls under S&￿'c￿ 145 ofthe 2011 Actr.
lill lo follow the pr￿dureS laid down in the general Diiections given by Charity Commisston urKler section
145{5llbl of the 2011 Ad.. and
liiil to stste whethèr partiojlar matters have uJm8 to my attents"on.
Bagis of indgpenthnt examinorfs rwrt
My examination was carrEd out in accordan￿ wth the general DIred￿S gNen by U)e Charity Comrnission. An
examination indudes a re￿ieW of the accounthng ￿cOrdS kept by Ihe charty and a c￿rnparison of the finanryal
statements presented 4￿h those le￿rds. It also Ir￿udeS conside¥al¥)n of any unusual items or disdosures in the
rinancial statements, and seèking expbnab"Ms frum you a5 Injsteès conceming any such rnatters. Thè
procedures untjertaken do not pmvid8 all the ev￿len￿ that would be iequired in an audrt and o)n5&quently no
opinK)n is given as to whether the financial statemsnts present a 'true and fair view, and thè report is limited to
those matters sel out in the next statement.
Indep8ndgnt examin•rf$ statement
Your attention is drawn to the fact that the tharity has prepa￿ finarnyal statements in accordance wtth
Aceounting and reporting by Charities pr￿aring their accounts in a￿[dance wrth thè Finanoal Rèporting
Standard applicablè in the UK pnd Republic ol Ireland IFRS 1021 in preference to Acxxjunting and R8POrting
by Charities". Staternent of ReTr)mmended Pracbce issued on i April 2005 whK* is referred to in the oxtant
ragulations but has ncyw been Withdrawn.
l undèrstand that this has been done in eKder for Ihe finanoal statemenls to prowde a truè and fair view in
accordance Mth Generalty Accepied A￿oUnting Practi￿ effedive for reptstbThJ ￿riods bÈginning on or after 1
January 2015.
In connection with rny examination. no other matter ex* that referred to in the fftvious paragraph has come to
my attention..
{a} whirth gives me reasonab￿ causa to bèlievè that in any mat*ial rèspeo the requi￿rnents'.
to keep accwnting records in accor¢ani% wrth se(*ion 130 of the 2011 Act.. and
lill to prepare finanual slatements which acwrd ￿1h Ihe ac£ounting recwds aThJ comply with th8
ac¢ountin9 requirements of ihe 2011 Act,"
have not been rnet or
{bl lo which. in my opin￿n. attention shoukl be drawn ￿ order to enable a proper undèt5tandirKJ of the
finanual stslements lo be reached.
Mr Petsr Barton FCCA
ART Accountants Llmltod
Ground Floor
11 Manvers Street
B8th
BA1 1JQ
Dated. li
tsr
loz4+

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDINGINCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 5 APRIL 2023
UnMtrict¢d Unrestrleted
funds
funds
2023
2022
eo
Donations and logaues
Investments
Notes
469
163.475
5.025
154,928
Total income
163,944
159.953
endi
Raising funds
15.011
16.(￿2
Chantable artMh•s
53.201
50,793
Total expandi￿1?
68.212
66,855
Net gainslllosses} on inve$trnents
10
1223.8461
629.029
Nèt rno¥em•nt in lund6
1128.1141
722.127
Fund balan￿S at 6 April 2022
4.344.521
3,622.394
Fund balances at 5 Aprfl 2023
4,216.407
4,344.521
The statement of financial a￿l¥rtIeS indtKle5 dl gains and knsses rerA)gnised in the year.
All in¢omè and èxpenditure d￿]ve from continuing •*ies.

. THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
BALANCE SHEET
AS AT5APRIL 2023
21123
NotsB
2022
Fixed as8ets
Investment property
Investments
12
13
1.2(K),ocrf)
2.459,082
1.200,C￿)
2.694,114
Current a￿•ts
Cash at bank and in hand
3.659.082
3,894.114
589,465
481.089
Creditors.. amount8 falling du• wlthrn
on• year
14
132.140)
130.6821
Net ￿rrent assels
557.325
450.407
Total assets ks8 current liabililies
4,216.407
4,344,521
Income funds
Unrestrided funds
Designated fvnd$
General unreslTiCted funds
16
917.950
3.298.457
956,500
3,388,021
4.216.407
4,344,521
4.216.407
4.344.521
ILI I IiK
The finanoal statements were approved by the Twstees on .........................
Retrd J H Simmns
Trustse
DrJAM fumer QHP. FRCP
Trustee

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED S APRIL 2023
Accounting pollcies
Charity infomwtlon
The Boumemoulh Chest Disèases Charitsbk Trusl is an unirwx)rporated body whose goveming d0￿ment is
a Trust Deed..
1.1 Aeeounting ¢onvgntlon
The finantial statements have been prepared in accordan￿ wrth the chantys Igoveming d(Kumèntl. thè
Charities Act 2011. FRS 102 "The Ftnancial Rewting Standard a￿11(￿ble in the UK and Republ￿ ol Irdand"
rFRS 102.} an¢J the Chantiès SORP 'Accounting and Reporting by Charrties". Statement of Recommended
Practice applicaNe to charities preparing their accounts tn aCCA)r¢jan￿ the Finanrjal Reporting Standard
applicable in the UK and Republ￿ ol IreL8nd (FRS 1021" leffedNe l January 20191. The charity is a Public
Benefft Entity as define(I by FRS 102.
The finanaal staiements have departed frorn the ChaiilEs (Accounts and Reports) Regulations 2008 only to
the extent required to prowde a true and fair This departure has involved fol*l)wing the Staternent of
Recommended PraCt￿e for thamiès applying FRS 102 rather than the version of thè Staternent of
Recommended Practice *'hi¢h is referred to in the Regulations but which ha5 since betsn wrthdrawn.
The finanoal statemonts are prepaied in sterliThJ. whth is ts fun(Xional cyJFrenLy of tr* dwrity. Monetsry
amounts M these finanaal stateme￿tS afe rounded to the nea￿st £.
The finanaal Stslements havè been prepared under the histthh?l (x)st convention, Imodified to include the
revaluation of freehold properties and to indude invesbnenl properties and certain finanual insiruments at fair
valuel. The principal accounting pcAl￿e$ adopted a￿ set out bekn¥_
1.2 Going concern
At the time of approving the ffinancial stslèments, the Iruste&8 habÈ a reasonable #Xpectat￿n that the charity
has adequate reSoUr￿S to continue in opefational existen￿ for the foreseeable future. Thus the ttuslees
continue to adopt the gotng o)neern ba￿$ of accwnting in preparing thè finawal statements.
1.3 Charitable funds
Unrestricted fund5 are available for use at the di5L¥ekn of the trustees in fUrtherar￿ of thw'r charila￿e
objectives.
Restricted funds are subj8Ct to speofic CX)ndrt￿S by donors as to trK)w they may be used. The purpo$8s and
uses of the ￿stricted fund5 a￿ set out in the Th)tes to the finanraal statements.
Endowment funds are subjecl to 5peufic condrfrons by dorKJrs that the caw must be Maintain￿ by the
charity.
1A Incomlng r•sourc•8
Incorne is recognised when Ihe tharity is entilled to it after any ￿￿Orn￿nCe ￿jnd￿"ons have been met.
the artKJunts can be measured reliabty, arky it is probaNe that inrxjme wll be re￿1ve￿.
Cash donations are recJ)gni5ed on receipl. Other donalions are recLynised the charity has beèn nobfied
ofthe donation. unless perf0rnan￿ condthons require defe￿1 ofthe amount. Income tax recoverable in
elation to donations ree2ived under GrftAid or deeds of covenant is iecognised at Ihe time of the donation.
Legaaes are r8cognise¢J on reoipt or othtrrwise rf th& d￿nty has been notsfied of an impending di5tribub'on.
the amount 18 known. and reoipt is eypec*ed. If the amount is Th)t known. the legacy is treated as a
contingent asset.
1.6 Resources gxp•nded

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED
FOR THE YEAR ENDED 5 APRIL 2023
Ac¢ounting pollcies
Icontlnuodl
Expenditure Is recognised once there i% a legal or constructive obligation to transfer econom+c benefft to a
third party. it is probable that a transfer of e(xJnomiG tRnefits will be reguired in setilement. and the amount of
the obligation can be measured rdiabty.
Expgnditur& is classrf*d by athty. The c4Jsts of eath are rnade up ol the total of direct costs and
shared c4)sts, indu¢Jing support costs invc4ved in undertaking each ac*wty. Direu costs attributable to a singla
acbvity afe allocated diredty to that actiwty. Shared costs which contribute to more than one activity and
support costs which are not attributatAe to a single a￿vilY ale apportioneo tetween those activrties on a basis
consistent ￿￿th the use of resources. Central staff cost5 are albcated on the bas15 of tirne spent. and
depreciats'on charges ale albcated on the wrtion of the asset's use.
1.6 Investment pmperties
Investment propety, whrth is property hdd lo ewn rentals andlor for raprtal appreaation. is initk?Ily
recognised at ￿St. vthich Indudes the purthJs¢ ￿st and any direclly attributable expenditure. Subsequentsy
it is Tneasured at fajr value at the repotb'ng end date. The SUr￿uS (K defiot on revalualion is reo)gnls¢d in
profft or 6oss.
1.7 Cash and cash equivalènts
Cash and cash equivalents Indu¢Jè cash in hand. deposrts held at call with banks. other short-term Imjuid
investments wth original matuiitses of three monihs or less. bank o¥erdrafts. Bank overdrafts are shown
wrthin borrowFngs in ojrrent liabilth'es.
Basle financlal ass•ts
Basie ffinanoal assets. whic* indude debtors and cash and bank balances. are inittally measured at
transaction pric£ including transactson costs and are 5ubsequenlty caffled at amortised (x)st using the effective
interest method unkss thè arran9en￿Trt con5trtutes a finanejng transaction, Whe￿ the transaction Is
measureoat the present value of the future receipts dLscounled at a rnarket rate of intèrest. Finan￿al assets
classified as rec8ivable wtthin one year are not arno￿5¢￿.
Basic financlal liabllfti•s
Basic financial liabilities. induding uedrtors and bank loans are intbalty rwn15ed at transaction piire unless
the arr8ngetnenl constrtutes a finanang transaaion. ￿ere the debt instnjmènl is measured at the present
value of the future payments discounted at a ma¥ket rate ol Interest. Finanaal liabilrties dassified as payable
within one year are not amorbsed.
Dèbt instruments arè svbsequenty carried at amorb'sed eosi using Ihe effective interest rate mèthod.
Trado creditors are obligations to pay for gLXMls or Se[m￿ il)at have to8n ao]uired in the ordinary eourse of
operations trotn suppliè15. Amounts payab￿ a￿ da￿lfiert as liabil￿"e$ rf payment is due within on8
year or less. If not, they a￿ presented as non-(xJfTent liabiliti'es. Trade ueditors are rewgnisèd initially at
transaction price and subsequently measured at amorhsed cosi u￿ng the gffective Interest mèthod.
Derecognitlon of finanei311iabllilies
Finanoal liab11rt￿ are dere(yJgnised when the ¢hanty's CA)ntradual obliga1￿ ex￿re or ore discharged or
canGelled.

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
Criti￿1 accounting estimates and judgemèntr
In the application ofthe tharity's aryxunting pdiryes. the trustees are required to make judgements. ests'rnates
and assurnplions about thè carying amount of a&%ets and liabili￿$ that are not readily apparent from other
SOLJrces. The e5tirnales and asso(aated assumptions are based on historical exp￿n￿ and other factors that
arè (x)nside￿￿ to be relev8nt. Adual resuhs may differ from these èstimales.
The estimatès and utN1wtying assumpb.ons are on an ongoing basis. Rèmsions to accounting
8Stimate5 are recogni5ed iri the period in which the estimate 15 re¥Ased where the rewsion alfects onty that
period. or in the period oi the rtsvision and fttture periods where the rewsion affecas both current and fiJDJrè
periods.
Donations and legacles
Unre¥tricted Unrestrteted
fvnds
funds
2023
2022
Donations and gifts
5,025
Inveslments
Unrestricted Unr•strict•d
funds
funds
2023
2022
Ren¢al income
Income from listed irtvestr4ients
Interest receiva￿e
81,6LK)
81.140
735
81,046
73.867
15
163.475
154.928
Raising funds
Unrgstricted Unr¢strict•d
funds
funds
2023
2022
Inv
Ime
15.011
18,(￿2
15.011
16,[￿2

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS ICONTINUED)
FOR THE YEAR ENDEG 5 APRIL 2023
Grnnts payablè
2023
2022
Grants to insrrtuts"ons'.
Respiratory Research Nurse
Physiology Appenti
Uhrasound
Pulrnonary Rehab equipment
240
1.652
10,693
34.895
47.549
47.657
47,240
Support costs
Support Governanc*
costs
Costs
2023
Support Governance
¢05ts
Costs
2032
Websitè and publiuty
Bank charges
116
14
116
14
Aceounts preparalion
fees
Independerrt examinerf8
2.880
2.880
2,635
2,635
Jo
8LKI
8CII
3.780
118
3.435
3.553
Analysed beiween
Chantable acliwties
3.780
118
3,435
3.553
Tru$te8s
None of the trustees lor any persons (x)nneded wth thèm) r￿1ved any remurEration or benefits from the
eharity during the year except as disd05eil below.
Mr J H Simmons, a trustee, arAed in a professio￿1 ¢apaoty and was paid fees of £1.60012022- £1.600}.
Employ8•¥
Therè were no employees during the year.
10-

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
10 Net gain￿(103￿1 on inve8kngJ
Unrestricted Unmtrictsd
funds
funds
2023
2022
Revaluation of investrnents
Gainlllossl on sale of investment5
Re￿lU￿tIOn of investment propeitie5
1227.2411
3.395
258.291
20,738
350.000
1223.8461
629,029
11 Taxatlon
The charity is exèmpt frorn lax on incorrÉ and gains falling wrthin section 505 of the Taxes Acl 1988 or section
252 of the Taxattonof Chargeable Gains Acl 1992 to the extent thal these are applied to rts thaiitable objects.
12 Inve8th*nt prop•rty
2023
Fair Value
At 6April 2022 and 5 April 2023
1,200.iKKJ
Inveslment property comprises of a ￿mme[CAal unrt. Unrt R Elliott Road, Bourtwmouth. The fair value of the
invèstment property has been arrived at on the basis of a valualK)n carried out in January 2022 by Goadsby
Chartered Surveyors. who are not (x)nneded wrth the thanty. Thè valuation was made on an open rnarkel
value basis by reference ￿ market ewdeneè of transactK)n pn￿ for similai properties.
13 Fixed a6S•t inv•¥trn8nts
Listed
Investments
Cash in
portlollo
Totsl
Cost or valuation
At 5 April 2023
Additions
Valuation changes
Disposals
2.646.268
387,307
1227.3051
1390.0211
47,846
2.694,114
387.307
1232.3181
1390.0211
15,0131
At 5 April 2023
2.416.249
42,833
2.459,062
Carrying amount
Al 05 April 2023
2.416.249
42.833
2.459,082
At 05 April 2022
2.646.268
47,846
2,694.114
11

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDEC 5 APRIL 2023
13 Fix•d asset Investrnents
Icontlnuedl
2023
2022
Investments at fair ¥Alue comprise..
Charities Property Fund
Rathbones Investment Managemtht
910.137
1.548.948
1.049.117
1.644.997
2,459.085
2,694,114
FIx8d a8s¢t investsnents revalu•d
Investments are Ind(¥Jed in the accounts on a tsif value basi5. Th8 historral cost of investsnents is
£2.214,34012022_ £2,130.8241.
14 Cr8dltor4.' amounts falllng due T*lthin one yèar
2023
2022
Other taxation and security
Dèferred income
Other credrtors
8,772
17,710
4,200
15
17,710
5,522
32.140
30.682
15 DefenBd In¢om•
2023
2022
Arising from Rental ino)me
17,710
17.710
Deferred income is induded in thè finamaal ststemÈnts as fclbws".
2023
2022
Deferred income is induded within."
Current liabilities
17.710
17,710
MoVem￿S in the year
Deferred income at 6 April 2022
Released from premous periods
Resourc8s deferred in the year
17,710
{17.710)
17.710
17.156
117.1561
17,710
Dèleryed income at 5 Awil 2023
17,710
17,710
12_

THE BOURNEMOUTH CHEST DISEASES CHARITABLE TRUST
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 5 APRIL 2023
16 Designat￿ funds
The income funds of tha ¢*arity indude the fonowing designated fu￿5 whth havg b8en sèt 8sKle out of
Un￿stricted lunds by the trustees for specific pu￿OSe$..
6Apiil 2021
xpendètt
6 2022 •xp8ndod
8alan¢* at
SAwll 2023
Grant
ornmitrnents
957,1
(47.2401
149,4071
10.857
917.950
957.too
147,2401
{49.40n
10.857
917,950
13-