TRUSTEES' REPORT AND ACCOUNTS 2022
68 Notes to the accounts continued
Year ended 31 December 2022
At 1 January
2022
£'000
Income
£'000
Expenditure
£'000
Transfer between
funds**
£'000
Other recognised
gains/(losses)
£'000
At 31 December
2022
£'000
16. Analysis of movement of funds
YEAR ENDED 31 DECEMBER 2022
a) GROUP
Endowment funds*
Bowmer Fund 588 7 (1) - (42) 552
The A&D Simpson Fund 2,665 - (3) - (197) 2,465
Wyndham Cottle Charity - capital fund 3,337 - (3) - (267) 3,067
MT & VL Wythe Charitable Trust 1,198 - (10) - (107) 1,081
Albekier Fund 2,073 - (2) - (214) 1,857
Total endowment funds 9,861 7 (19) - (827) 9,022
Restricted funds
Animal welfare - operational and capital funds 1,545 3,907 (3,216) - - 2,236
Birmingham Fund 127 24 - - - 151
Overseas funds 865 29 (314) - - 580
Regional funds 1,684 586 (856) - - 1,414
Tubney Grant Fund 3,404 8 (62) - - 3,350
Other restricted funds 2,931 592 (646) (109) - 2,768
Freedom Food Limited - 5,220 (3,765) 2,438 - 3,893
Total restricted funds 10,556 10,366 (8,859) 2,329 - 14,392
Unrestricted funds
Pension reserve (11,104) (201) - 2,171 (1,687) (10,821)
General Fund 108,775 141,031 (91,793) (28,639) (8,803) 120,571
Designated funds 142,370 905 (26,049) 24,139 - 141,365
Total unrestricted funds 240,041 141,735 (117,842) (2,329) (10,490) 251,115
Total group funds 260,458 152,108 (126,720) - (11,317) 274,529
* All endowment funds are permanent endowments.
** The transfer between funds reflects the movement from General Funds to Designated Funds, the £2m payment to the Pension Fund from the
General Fund, a £0.1m release from restricted funds to the General Fund and a £2.4m transfer of Freedom Food Limited reserves upon consolidation
from the General Fund to restricted funds.
Further narrative behind the restricted and endowment funds can be found on page 78 of the Trustees' report and accounts.