TRUSTEES' REPORT AND ACCOUNTS 2022 69
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 (continued)
YEAR ENDED 31 DECEMBER 2022
b) CHARITY
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 (3,214) - - 2,238
Birmingham Fund 127 24 (0) - - 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
Total restricted funds 10,556 5,146 (5,092) (109) - 10,501
Unrestricted funds
Pension reserve (11,104) (201) - 2,171 (1,687) (10,821)
General Fund 106,435 140,807 (91,228) (26,201) (8,803) 121,010
Designated funds 142,370 905 (26,049) 24,139 - 141,365
Total unrestricted funds 237,701 141,511 (117,277) 109 (10,490) 251,554
Total charity funds 258,118 146,664 (122,388) - (11,317) 271,077
* 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 and a £0.1m release from restricted funds to the General Fund.
Further narrative behind the restricted and endowment funds can be found on page 78 of the Trustees' report and accounts.