TRUSTEES' REPORT AND ACCOUNTS 2022 71
Notes to the accounts continued
Year ended 31 December 2022
At 1 January
2021
£'000
Income
£'000
Expenditure
£'000
Transfer between
funds*
£'000
Other recognised
gains/(losses)
£'000
At 31 December
2021
£'000
16. Analysis of movement of funds (continued)
YEAR ENDED 31 DECEMBER 2021
b) CHARITY
Endowment funds
Bowmer Fund 490 10 - - 88 588
The A&D Simpson Fund 2,240 44 (2) - 383 2,665
Wyndham Cottle Charity - capital fund 2,711 58 (3) - 571 3,337
MT & VL Wythe Charitable Trust 1,036 - (9) - 171 1,198
Albekier Fund 1,958 - (2) - 117 2,073
Total endowment funds 8,435 112 (16) - 1,330 9,861
Restricted funds
Animal centres - capital funds - - - - - -
Animal centres - operational 1,605 430 (538) 48 - 1,545
Birmingham Fund 100 27 - - - 127
Overseas funds - 1,044 (179) - - 865
Regional funds 1,474 583 (373) - - 1,684
Tubney Grant Fund 3,473 - (69) - - 3,404
Other restricted funds 1,188 1,880 (89) (48) - 2,931
Total restricted funds 7,840 3,964 (1,248) - - 10,556
Unrestricted funds
Pension reserve (38,719) (529) - 2,004 26,140 (11,104)
General Fund 120,443 73,988 (100,629) 5,621 7,012 106,435
Designated funds 90,334 68,979 (9,318) (7,625) - 142,370
Total unrestricted funds 172,058 142,438 (109,947) - 33,152 237,701
Total charity funds 188,333 146,514 (111,211) - 34,482 258,118
* The transfer between funds reflects the movement of Fair Value reserve - Investments to General Fund, fixed asset movements and £2m payment
to Pension Fund from General.
Further narrative behind the restricted and endowment funds can be found on page 78 of the Trustees' report and accounts.