2020-09-30-accounts

East Dorset Heritage Trust

Annual Report & Accounts 2019/20

This report includes a summary of the Trust’s activities in the year ended 30[th ] September 2020, the benefits it provides for the East Dorset Community and the Financial Statements for the Trust

Charity No. 1002126 Company No. 02532151

East Dorset Heritage Trust (Limited by Guarantee)

Contents

Chairman’s Introduction Page 3 Trustees Annual Report Pages 4 – 11 Report of the Independent Examiner Page 12 Statement of Financial Activities Page 13 Balance Sheet Page 14 Notes to the Accounts Pages 15 - 19

Front Cover Photograph – Allendale House

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East Dorset Heritage Trust (Limited by Guarantee)

Chairman’s Introduction

I have much pleasure in introducing the East Dorset Heritage Trust Annual Report in what has proved to be the most extraordinary and difficult year for us all. Even so, this Report proves the resilience of the Trust and it’s amazing staff by continuing to provide a much-reduced programme and yet, being able to plan for the future. The Report contains the Annual Accounts which show that the Trust remains in a healthy but reduced financial situation.

Apart from Allendale House having to close during the two ‘lockdowns’ which caused the cancellation of all courses and activities, including the annual Dorset Architectural Heritage Week, Kim and Ian were put on the Government funded, Furlough Scheme, leaving Sarah to look after administration and carry out necessary duties. However, the Trust has been able to bring Kim back to either assist or relieve Sarah when required and the Trustees appreciation must be expressed to both of them for their exceptional understanding and goodwill. During this time, the Trust took the opportunity to reevaluate an outdated IT system, which has resulted in the installation of new computers and software, as well as the outsourcing of the maintenance and annual servicing programme. In respect of the diminished financial situation, which became clear would extend over a long period, the Trustees also carried out a review and investigation into possible cost savings. These unfortunate, but essential measures, will enable the Trust to continue to operate efficiently from Allendale House.

On behalf of the Trustees, our thanks and appreciation must also be made to our many benefactors, as well as our dedicated band of volunteers and tutors who, by their continued patronage and support, enable us to provide the much-applauded programme of courses and events that are enjoyed by so many people, thus making this Heritage Trust so special. We continue to look to the future and welcoming everyone back.

You will be aware that Cllr. Derek Burt, our esteemed Chairman for the last 32 years, stood down from his office in August, but we are fortunate in that he remains as a member of the Board. The Trust has been benefitted and guided by his extensive knowledge and professional advice and, although mere appreciation is never enough, I must wholeheartedly thank him from every one of us who are part of this organisation.

In conclusion. On behalf of the Trustees, I again express thanks to all our staff for their hard work and dedication during this very unusual year, as well as our Treasurer, Alan Breakwell, for his much appreciated and necessary direction and advice, and to Mark Lockyer, our Company Secretary and ‘Legal Eagle’, for his often unseen but important work.

I am therefore pleased to commend this Annual report to you.

David N. Smith

Chairman

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East Dorset Heritage Trust (Limited by Guarantee)

East Dorset Heritage Trust Report of the Directors for the year ended 30[th] September 2020.

The Directors are pleased to present their report together with the financial statements of the charity for the year ended 30[th] September 2020.

Reference and Administrative Details

Charity Number - 10021216

Company Number - 02532151

Registered Office – Allendale House, Hanham Road, Wimborne Minster, Dorset BH21 1AS

Bankers – Nat West Bank, 7 West Borough, Wimborne Minster, Dorset, BH21 1PR

Independent Examiners – Rutter & Allhusen Ltd, Innovation House, Wincombe Lane, Shaftesbury, Dorset, SP7 8FG

Directors

The Directors of the Charitable Company (the charity) are its trustees for the purpose of charity law and throughout the report are collectively referred to as ‘the Directors’.

The Directors who served during the year and since the year end are as follows :

Chairman Mr Derek Burt (Until 16[th] September 2020) Vice-Chair Mr David Smith (Until 16[th] September 2020) Chairman Mr David Smith (from 16[th] September 2020) Vice-Chair Mr Derek Burt (from 16[th] September 2020)

Mr Shane Bartlett Mr Stephen Protheroe Mr Neil Bichard Mrs Cathy Thompson Dr Lesley Haskins Mr Peter Walker Mrs Pat Hymers

Secretary Mr M Lockyer Treasurer Mr A Breakwell Adviser Mr J Lowe

Staff

Trust Manager Mrs Sarah Evans Systems & Projects Manager Mr Ian Utley Receptionist/Administrator Mrs Kim Hiett

Patron Sir Tim Berners-Lee

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East Dorset Heritage Trust (Limited by Guarantee)

Structure, Governance and Management

Governing Document

East Dorset Heritage Trust is a company limited by guarantee governed by its Memorandum and Articles of Association. It is registered as a charity with the Charity Commission. The Members who are the Directors undertake to contribute such amount as may be required (not exceeding £1) to the company’s assets if it should be wound up, for payment of the company’s debts and liabilities.

During the course of the year, as part of the ongoing programme of good governance, the Trust updated its Articles of Association to conform to the current model of Articles published by the Charity Commission. This also entailed a change in the form of the governing board, changing from a Management Board to a Board of Directors.

Appointment of Directors

As set out in the Articles of Association, Directors are appointed by the organisations who were party to the establishment of the Trust. At the conclusion of the first year of operation based on the new model Articles, all Directors will be required to stand again for appointment. In subsequent years, a number equivalent to one third of them will, in turn, be required to stand for re-election at the Annual General Meeting.

Directors Induction and Training

The induction process for any newly appointed Director is to firstly meet with the Chairman and the remaining board members, followed by further meetings with the Directors to explain the objectives and procedures. The new Director will receive copies of the Charity's governing document and is expected to be fully conversant with its aims and objectives. The Director will meet with the Chair prior to their first meeting to clarify any uncertainties.

Organisation

The Directors have ultimate control over the Charity. A good support structure is in place within the Trust and the Trust Manager, Sarah Evans, undertakes the day to day running of the charity. The Trust Manager does attend board meetings and is therefore also involved in the strategic decision making and her input provides the Directors with a grounded view of the direct impact of their decisions on the way the facilities are run.

Pay Policy

The directors who are the Trust’s Directors give of their time freely and receive no remuneration and details of any Directors expenses are disclosed in the notes to the accounts.

The pay of the paid staff is reviewed annually at the time the annual budget is being considered. All staff receive a minimum of the living wage for carrying out their duties. The factors considered are inflation, local government settlements, pay levels locally and most importantly the ability of the Trust to pay. The staff has remained stable and there has not been the need to recruit in the wider marketplace for some time and the pay levels for the senior staff were set on similar posts elsewhere, local market rates and importantly what the Trust could afford. Staff undertaking the same job are paid equally and there is no pay grading scale in operation.

Aims of the Trust:

• To stimulate interest in the landscape, wildlife, archaeology, architecture and history of the District; to enhance visitor appreciation of the area and its attractions.

• To foster an awareness of how the environment is managed today and how the community can influence decisions that affect it.

• To provide a forum for people with special environmental, academic and teaching skills to share their interest and expertise with children, visitors and the local community.

• To complement those organisations already involved with interpretation within the District and help relate their activities within the wider context.

• To develop new approaches to education which give people skills to learn about and interact with their environment and to support sustainable lifestyles.

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East Dorset Heritage Trust (Limited by Guarantee)

Annual Review of the Year

Manager’s Report

When I wrote the introduction to the previous annual report, little did I know about the year we were about to face. My opening line was “The overriding theme of 2018 to 2019 was one of challenge” – but what I did not know then was that 2020 was going to be the year of challenge to match no other.

As I write this, the events of 2020 are completely inconceivable, and we are still living the nightmare that we have all become so accustomed to.

At the start of this financial year everything was so very promising, we had a very healthy client portfolio which was getting bigger by the week. We were so busy that we were turning customers away because we simply could not accommodate them - our diary was full of room bookings. Our heritage programme for the year ahead was full of exciting events and our courses were doing extremely well. It was on target to be the best year yet………. then it all came crashing down as COVID-19 placed the whole world into its deadly grip.

From 24[th] March 2020 Allendale House was completely closed until 31[st] July 2020 - that is 18½ weeks of virtually no income and absolutely no activity – a third of the year! During that time, much was done behind the closed doors to try to secure grants etc and modifications were made to the building to make it Covid-safe for when we could open our doors again – something we greatly looked forward to.

We started back slowly with an NHS clinic and a Pilates class and gradually as people gained confidence, as the restrictions were eased, we became busier. On 7[th] September we resumed some our own courses which was so exciting and was such a boost for morale for everyone concerned. We started with our very popular languages (Italian, French and Spanish), the writing course and our much-loved art history courses. Things were looking up! By the end of the financial year on 30[th] September 2020 we were on a gentle path back to normality………and then, a few weeks later we were knocked back down again!

It has been an incredibly stressful year. Kim and Ian were furloughed for as long as possible so that EDHT could benefit from the Government scheme, which has meant it has been a very lonely one for me!

While I was working on my own it became apparent that the entire computer system was at the end of its life and required complete replacement. This was an unexpected but very necessary expense at a time when everything was still uncertain. An external IT company was employed to do a review of the system, to do the necessary work and to then take on the maintenance of the system. This will provide significant savings for the Trust in the long term and has already proved to be a very worthwhile decision.

In September 2020, our Chairman Derek Burt, stood down after 32 years of leading EDHT. He was there at the very start and has been through every twist and turn over the intervening three decades. He continues to be our Vice Chair so is still very much involved with all that goes on. My personal thanks go to him for his incredible dedication to EDHT, especially since 2008 when I started working for the Trust, but particularly over the ten years that I have been Trust Manager. His legacy continues and hopefully will do long into the future.

The heritage programme has sadly been put on hold as there has been nothing we can do to resume our events while the pandemic restrictions continue. When the situation changes, we will be ready to start back up again and look forward to when that can happen.

As an educational facility we have done our very best to maintain the number and range of courses that we offer under such difficult circumstances and I thank the tutors for their continued support for all that we try to achieve. When we are in a better position EDHT will continue to ensure that the learning needs of the community are met and catered for as far as possible, reacting to shifting requirements and continuing to update our technology in line with advancing trends.

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East Dorset Heritage Trust (Limited by Guarantee)

As a team, we continue to work extremely hard to ensure that our finances are as healthy as they can be, optimising income at every opportunity but in the current climate it has been almost impossible. This past year has been catastrophic from every angle, but we will continue to do our best in this situation of prolonged uncertainty and try to mitigate the effects as best as we can. We will do our best to counteract the effect of the pandemic with new approaches and ideas, so that we can benefit the Trust, our members, our clients and the community of Wimborne and Dorset as a whole. Without our collective dedication and belief in what we do, this would not be possible, and I am hugely grateful to my little team for their continued loyalty, hard work and commitment to the Trust.

It has been a quiet year for our band of enthusiastic volunteers, but I was so glad that we were able to celebrate them and their contribution to EDHT, with a Christmas gathering in December 2019 - long before all the craziness of 2020 started. When our current situation changes, and we are hopefully able to resume normal service, we will need our volunteers more than ever before and we sincerely hope they will all be able to return.

I cannot say that at present I look forward to the challenges of the year ahead, but they will be faced head on, with determination and resilience, and I know that with the help of our dedicated staff and volunteers, plus the backing of the Trustees, it will be the best that we can possibly make it.

Sarah Evans

Heritage Events

Until 24[th] March 2020 the annual programme of heritage events continued to provide pleasure and stimulus to many people throughout the community of East Dorset and the wider county. Activities ranged widely from guided walks throughout some of Dorset’s most beautiful countryside, visits to historic buildings or locations, to talks about all aspects of Dorset’s history and environment and further afield too.

The organised visits that had occurred were all immensely interesting and so clearly highlight the wealth of heritage that we, as a country, are so blessed with. The notable highlights that took place was the Day on Portland, the Museum and Mine in November 2019 and the visit to Clifton Suspension Bridge, Clifton Observatory, and the BBC in early March 2020. Sadly, other visits such as Bindon Mill, HMP Shepton Mallet and Rugbourne Farm were all cancelled, as was the whole summer and autumn programme that were being organised.

The annual Great EDHT Quiz which has now become a firm Christmas tradition for the Trust was battled out in December and was an immensely entertaining afternoon. To organise this event takes most of the year, as all the questions and speciality rounds are tailor-made for the event. Thanks must go to our volunteer Christine Widdowson and to Kim for the many hours of dedication that they devoted to this excellent event.

The Heritage programme, as with everything else that the Trust is involved with, was sadly curtailed by the National Lockdown and was unable to be resumed during the year detailed in this report. However, when the national restrictions ease, we will endeavour to resume and maintain a high standard and range of events. We always welcome any ideas for future visits, talks or events.

Public benefit

Number of Heritage Events: 21 (51 in 2019) Number of Participants: 1040 (2173 in 2019)

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East Dorset Heritage Trust (Limited by Guarantee)

Trust Training

As with our other activities, Trust Training was going very well and we were on target for a very successful year, until 24[th] March 2020. Sadly, along with everything else, it all came to a shuddering stop and we were not able to resume our courses until September, nearly 6 months later.

Our clients were very keen to return after spending such a long time away, so we were able to run several language courses, a writing course, some IT 1-2-1 sessions, and Art history workshops from early September.

As the restrictions from the pandemic ease, we sincerely hope that we can rebuild this part of the Trust so that we can provide the community with the stimulus and interest it so desperately needs.

Thanks must go to all our tutors for their continuing dedication to the Trust through such troubling times.

Public Benefit

Number of Courses at Allendale House: 100 (208 in 2019) Number of Participants: 533 (1015 in 2019)

Allendale House

This wonderful historic building that we have the privilege to occupy also generates most of the income for the Trust. The hire of rooms by a wide range of organisations such as community groups, local authorities, the NHS and many other local businesses, brings in considerable income to the Trust, without which we would not be able to organise the many activities that feature in our heritage or educational programme, nor would we be able to survive. We pride ourselves in the quality of the building and its equipment, which, together with high levels of customer service, create an excellent venue for training courses, conferences, meetings, or groups.

With the advent of Covid-19 and the subsequent National Lockdown all our bookings from 24[th] March were cancelled and nothing resumed until Friday 31[st] July when an NHS clinic started back in operation a few days per week. Through August we gradually welcomed back an art class and a Pilates class but very little else. After school clubs then started in September and Adult learning classes also resumed so the situation began to look more promising as the year progressed.

As a hub of the Wimborne and East Dorset community, Allendale House has served as a focal point for many different organisations, some as a registered address, and others as a dropping off point or meeting place. As an organisation, the Trust has always been happy to play a key part in our community and welcomes being able to assist other community groups achieve their aims. Sadly, for half of the year the building was completely closed to the public which had a significant impact on everyone in the community.

Public Benefit

A centrally located building with helpful and skilled staff that are happy to help others in the community. Allendale House footfall total for year up to 23[rd] March 2020: 69,976 (152,934 in 2019)

Countryside Trailer for the Disabled

There is nothing to report on the Countryside Trailer for the year 2020 season.

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East Dorset Heritage Trust (Limited by Guarantee)

Dorset Architectural Heritage Week

Dorset Architectural Heritage Week did not take place in 2020. The decision to cancel the whole event was made in early summer for because the staff resources needed to organise the event were not available because of furlough plus there was too much uncertainty about how the pandemic was progressing. Also, most of the event holders who had expressed an interest to take part earlier in March had pulled out by May, so it was a hopeless situation.

Internet Profile

The changes of staff resources had a significant impact on the Trusts Internet Profile this year. Failings of the system in place added to the problem. Once the situation returns to normal this vital area of communication will be addressed.

Volunteers

The Trust has a significant number of very talented and dedicated volunteers who undertake their differing roles with enthusiasm and humour. There are five key areas: computer training support, heritage programme walks and visits, the Countryside Trailer, General administration and Gardening.

All these areas are vital to the smooth running of the Trust and the hours of time these individuals give so freely are much appreciated by all the staff and trustees. The effect of the pandemic will have long reaching consequences and as funding gaps widen there will be an increasing need for volunteers to step into the breach and offer valuable time to organisations like the Trust in order for them to survive.

This year has been a very quiet one for everyone concerned apart from Janet Clarke, our Gardener, who has diligently continued to take care of our grounds and has kept it all looking wonderful.

Public benefit

Currently 28 volunteers (not including the directors/advisers on the Directors Board) working for the Trust in various capacities, which would under normal circumstances, collectively provide over 800 working hours per year. This has obviously been a very different situation during 2020.

Organisations Supported by the Trust

The Trust supports many local organisations. These include The Ancient Technology Centre at Cranborne, Vision Wimborne, Wimborne Community Theatre, Wimborne BID (Business Improvement District), Sting in the Tale Festival of Stories, the Priest’s House Museum, and the Wimborne History Festival.

This year the situation has been very different for everyone concerned but we hope that the situation will return to normal, and we will again be able to help and support our community organisations and events.

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East Dorset Heritage Trust (Limited by Guarantee)

Financial Review

As in previous years the detailed information behind the figures on Income and Expenditure can be found in notes 2 and 3 attached to the accounts. The figures show a completely different picture to previous years because of COVID 19. The Trust was able to operate normally for nearly half of the year and for the remaining time were closed for most of the time. The Trust still had costs to meet and fortunately the Trust benefitted from Government support by way of the Retail, Leisure Hospitality Grant Fund, a Business Rates holiday, and the Job Retention Scheme (Furlough).

The final position for 2019/20 shows a surplus of £17,839 against a small deficit in 2018/19 of £2,231 a turnaround in resources of around £20,000. This has come about through Government support referred to in the previous paragraph, sponsorship for Architectural Heritage week offset by purchase of computer equipment and increased governance costs regarding personnel advice.

At the end of the year the Trust has total funds of £227,212 and note 8 illustrates how that figure is compiled. There are several designated funds that provide resources for future costs that will arise thereby minimising the impact on the day-to-day operations of the Trust. A number of these funds were used during the year. Trustees review the adequacy of these funds on an annual basis. This year a new designated fund was established the Development Fund which will be used to support costs which may need to be incurred to achievable sustainable income for the future. The level of General Reserves at the end of the year are in line with the Reserves policy.

There is one matter outstanding at the end of the year relating to Insurance. A claim has been lodged under the Trust’s policy relating to Business interruption cover during the first lockdown. This matter is still under discussion and a decision is expected over the next few months. If the Trust are successful, then the benefit will impact on the 2020/21 accounts.

The Trust are in a stronger position than could have been expected arising from the Government support. It is a big challenge for the future as the country slowly returns to normal. It could well take a couple of years to see the Trust back at its 2019 level and steps have already been taken to reduce expenditure by reviewing staff and the way the Trust operates. Generating more income is vital and the Development Fund can help in this respect. What is very clear the policy of providing sound balances is prudent management and provides a buffer in the short term and will be a crucial element in moving forward in the months ahead.

The Future

The year ahead will again be full of uncertainty as the effects of the global pandemic challenge our everyday lives. We will take on those challenges and we look forward with enthusiasm. The Trust’s dedicated staff will endeavour to ensure that a quality programme of events and courses continues to be offered, even in a more limited form, so that income is optimised at every opportunity to help secure the future of the Trust. Allendale House will once again be both an integral and important hub of the community that it supports, long into the future.

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East Dorset Heritage Trust (Limited by Guarantee)

STATEMENT OF DIRECTORS’ RESPONSIBILITIES FOR THE YEAR ENDED 30TH SEPTEMBER 2020

The Trustees (who are also directors of the East Dorset Heritage Trust for the purposes of company law) are responsible for preparing the Trustees report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

Company law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the charitable company’s state of affairs at the end of the year and of its deficit or surplus for that period. In preparing these financial statements, the trustees are required to:-

•  select suitable accounting policies and then apply them consistently;

•  observe the methods and principles in the Charities SORP;

•  make judgements and estimates that are reasonable and prudent;

•  state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

•  prepare the financial statements on the going concern basis unless it is inappropriate to assume that the charitable company will continue in business.

The Trustees are responsible for keeping proper accounting records that disclose with reasonable accuracy at the time the financial position of the charitable company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charitable company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

In so far as the Trustees are aware:

 there is no relevant information of which the charitable company’s Independent Examiner is unaware; and

 Trustees have taken all steps that they ought to have taken to make themselves aware of any relevant information and to establish that the Independent Examiner is aware of that information.

INDEPENDENT EXAMINER

A resolution to appoint Rutter & Allhusen as Independent Examiner for the ensuing year will be proposed at the Annual General Meeting in accordance with Section 43 of the Charities Act 1993.

Approved by the Board of Trustees And signed on their behalf

David Smith Chairman

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East Dorset Heritage Trust (Limited by Guarantee)

Independent Examiner’s report to the Trustees of East Dorset Heritage Trust

We report on the accounts of the company for the year ended 30th September 2020, which are set out on pages 13 – 19.

Respective responsibilities of trustees and examiner

The trustees (who are also the directors of the company for the purposes of company law) are responsible for the preparation of the accounts. The trustees consider that an audit is not required for this year under section 145(1) of the Charities Act 2011 (the 2011 Act) and that an independent examination is needed.

Having satisfied ourselves that the charity is not subject to audit under company law and is eligible for independent examination, it is our responsibility to:

• examine the accounts under section 145 of the 2011 Act;

• to follow the procedures laid down in the general Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act; and

• to state whether particular matters have come to my attention.

Basis of independent examiner’s report

Our examination was carried out in accordance with the general Directions given by the Charity Commission. An examination includes a review of the accounting records kept by the charity and a comparison of the accounts presented with those records. It also includes consideration of any unusual items or disclosures in the accounts, and seeking explanations from you as trustees concerning any such matters. The procedures undertaken do not provide all the evidence that would be required in an audit and consequently no opinion is given as to whether the accounts present a ‘true and fair view’ and the report is limited to those matters set out in the statement below.

Independent examiner’s statement

In connection with our examination, no matter has come to our attention:

(1) which gives us reasonable cause to believe that in any material respect the requirements:

• to keep accounting records in accordance with section 386 of the Companies Act 2006; and

• to prepare accounts which accord with the accounting records, comply with the accounting requirements of section 396 of the Companies Act 2006 and with the methods and principles of the Statement of Recommended Practice: Accounting and Reporting by Charities

have not been met: or

(2) to which, in our opinion, attention should be drawn in order to enable a proper understanding of the accounts to be reached.

Paul Stacey FCA

For and behalf of Rutter & Allhusen, Chartered Accountants Innovation House, Shaftesbury, Dorset, SP7 8FG

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East Dorset Heritage Trust (Limited by Guarantee)

STATEMENT OF FINANCIAL ACTIVITIES FOR YEAR ENDING 30[TH] SEPTEMBER 2020

		Unrestricted	Restricted
		funds	funds	Total	Total
				2020	2019
	Notes	£	£	£	£
INCOMING RESOURCES
Income and Endowments from
Donations and Legacies	2	78,095	10,000	88,095	30,875
Charitable Activities	2	77,698	-	77,698	124,063
Investment Income	2	654	-	654	913
Total Income		156,447	10,000	166,447	155,851
RESOURCES EXPENDED
Charitable Activities	3	147,377	1,231	148,608	158,082
Total Resources Expended		147,377	1,231	148,608	158,082
Net Outgoing/ Incoming		9,070	8,769	17,839	-2,231
Resources
Reconciliation of Funds
Total Funds brought forward		198,755	10,618	209,373	211,604
Total Funds carried forward	8	207,025	19,387	227,212	209,373

The notes on pages 15 to 19 form part of these accounts.

The Charity has no recognised gains or losses, other than those dealt with in the statement of financial activities.

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East Dorset Heritage Trust (Limited by Guarantee)

BALANCE SHEET AS AT 30[TH] SEPTEMBER 2020

				Total	Total
		Unrestricted	Restricted	Funds	Funds
	Notes	Funds	Funds	2020	2019
		£	£	£	£
Fixed Assets
Tangible Assets	4	7,793	-	7,793	2,342
Current Assets
Debtors	5	14,395	-	14,395	14,073
Cash at bank and in Hand		220,642	19,387	240,029	213,503
		235,037	19,387	254,424	227,576
Liabilities
Creditors falling due within one	6	35,005	-	35,005	20,545
year
Net Current Assets		200,032	19,387	219,419	207,031
Net Assets		207,825	19,387	227,212	209,373
Fund Balances
Unrestricted Funds	8	207,825	-	207,825	198,755
Restricted Funds	8	-	19,387	19,387	10,618
		207,825	19,387	227,212	209,373

The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September, 2020. The members have not required the charitable company to obtain an audit of its accounts for the year ended 30th September, 2020, in accordance with section 476 of the Companies Act 2006. The Directors acknowledge responsibility for:

i) ensuring the charitable company keeps accounting records which comply with section 386 and 387 of the Companies Act 2006; and

ii) preparing financial statements which give a true and fair view of the state of affairs of the charitable company as at the end of each financial year and its profit and loss for each financial year in accordance with Sections 394 and 395, and which otherwise comply with the requirements of the Companies Act 2006 relating to accounts, so far as applicable to the charitable company.

These financial statements have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies and with the Financial Reporting Standard for Smaller Entities (effective April 2008).

The financial statements were approved by the Directors on 10[th] May 2021

Signed by David Smith – Chairman.

The notes on pages 15 to 19 form part of these accounts

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East Dorset Heritage Trust (Limited by Guarantee)

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED 30[th] SEPTEMBER 2020

1) ACCOUNTING POLICIES

a) Basis of Accounting

• i) The accounts (financial statements) have been prepared under the historical cost convention with items recognised at cost or transaction value unless otherwise stated in the relevant note(s) to these accounts. The financial statements have been prepared in accordance with the Statement of Recommended Practice: Accounting and Reporting by Charities preparing their accounts and in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective January 2015) and the Charities Act 2011.

The charity have taken advantage of the exemption in Financial Reporting Standard 1 from the requirement to produce a cash flow statement on the grounds that it qualifies as a small Charity.

The presentation currency of the financial statements is the Pound Sterling.

The charity meets the definition of a public benefit entity under FRS 102.

• b) Depreciation is provided on all tangible fixed assets in use at rates calculated to write off the cost less estimated residual value (where applicable) of each asset over its expected useful life. Assets costing less than £500 are written off as expenditure in the year of acquisition. The depreciation rates have been reviewed and the following were agreed as appropriate:-

• i) Leasehold Property - equal instalments over the period of the lease ii) Furniture and Equipment - 20% and 33% p.a. straight line iii) Computers - 33.3 % p.a. straight line

• iv) Tractor - At residual value

• v) Trailer - 20% p.a. straight line

c) Grants and Donations

• i) Revenue Grants and Donations are credited to the Income and Expenditure Account on receipt. However if the grant or donation covers more than one financial year then the amount relating to future years is shown as Deferred Income under Creditors.

d) Expenditure

• i) Liabilities are recognised and expended as soon as there is a legal and constructive obligation committing the Charity to the expenditure. All expenditure is included on an accruals basis and has been classified under headings that aggregate all costs related to that category.

• ii) Costs of charitable activities include costs directly associated with running the centre and associated activities.

• iii) Governance costs comprise all costs involving the public accountability of the Charity and its compliance with regulation and good practice. These costs include costs related to accountancy services.

• iv) The charity operates a defined contribution pension scheme and contributions are shown in the SOFA in the period to which they relate.

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East Dorset Heritage Trust (Limited by Guarantee)

NOTES TO THE ACCOUNTS CONTINUED

a) Funds accounting

Restricted funds are funds which are to be used in accordance with specific restrictions imposed by the donor and/or within restricted purposes included in the objects of the Charity.

Unrestricted funds comprise those funds which the Trustees are free to use for any purpose in furtherance of the charitable objects. Unrestricted funds include designated funds where the Trustees, at their discretion, have created a fund for a specific purpose.

b) Legal Status

The charity is a company limited by guarantee and has no share capital. The company is registered in England and Wales and the registered office is shown on page 4.

2) ANALYSIS OF INCOME

NALYSIS OF INCOME
	2020	2019
	£	£
Donations and Legacies
Friends Subscriptions	2,826	3,861
Grant –Dorset Council	3,000	8,890
Grants – Government re COVID	67,117	-
Donations	444	11,083
Miscellaneous Income	4,708	7,041
	78,095	30,875
Restricted Income
Dorset Architectural Heritage Week	10,000	-
Income from Charitable Activities
Hire of Facilities	35,590	56,110
Catering	8,078	16,187
Courses	24,252	27,881
Heritage Events	8,538	17,986
Provision of Services	1,240	5,899
	77,698	124,063
Investment Income	654	913
Total Income	166,447	155,851

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East Dorset Heritage Trust (Limited by Guarantee)

3) ANALYSIS OF EXPENDITURE

	2020	2019
	£	£
Premises	18,144	19.775
Equipment repairs and leasing	12,351	9,126
Advertising and Marketing	780	2,033
Establishment Expenses	3,703	4,034
Catering	4,420	8,645
Courses	11,329	11,920
Heritage Events	2,221	8,161
Depreciation	962	1,362
Contribution on Disposal to Tractor	-	2,834
Tangible Fixed Assets
Support Costs (note A)	93,467	81,936
	147,377	149,826
Restricted Expenditure
Dorset Architectural Heritage Week	1,231	8,256
Total Expenditure	148,608	158,082
Support Costs (note A)
Wages and Salaries	74,430	72,501
Social Security costs	6,674	6,475
Pension costs	2,233	1,766
Governance Costs	8,940	114
Independent Examiners fees	1,190	1,080
	93,467	81,936

The Charity had an average of three employees during the period. There are no employees earning more than £60,000.

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East Dorset Heritage Trust (Limited by Guarantee)

4) TANGIBLE FIXED ASSETS

4) TANGIBLE FIXED ASSETS	4) TANGIBLE FIXED ASSETS
Furniture &		Tractor and	Total
Other Equipment		Trailer
	£	£	£
Cost
1stOctober 2019	54,680	6,621	61,301
Additions	6,413	-	6,413
30thSeptember 2020	61,093	6,621	67,714
Depreciation
1stOctober 2019	52,338	6,621	58,959
Provision for the year	962	-	962
30thSeptember 2020	53,300	6,621	59,921
Net Book Value
30thSeptember 2020	7,793	-	7,793
30thSeptember 2019	2,342	-	2,342
5) DEBTORS
		2020	2019
		£	£
Trade Debtors		6,453	8,140
Prepayments and Accrued Income		7,942	5,933
Total		14,395	14,073
6) CREDITORS FALLING DUE WITHIN ONE YEAR
		2020	2019
		£	£
Accruals and Deferred Income		35,005	20,545
Total		35,005	20,545
7) DEFERRED INCOME
Deferred income represents money received in advance of future events.
		£
Brought forward at 1stOctober 2019		8,293
Released to income in the year		(6,005)
Carried forward at 30thSeptember	2020	2,288

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East Dorset Heritage Trust (Limited by Guarantee)

8) FUNDS

UNDS
	Unrestricted	Restricted	Total	2019
			2020
	£	£	£	£
Fixed Asset Reserve	7,793	-	7,793	2,342
Designated Reserve -	13,829	-	13,829	20,242
Equipment
Tractor & Trailer	7,017	-	7,017	7,017
Building Repairs	7,790	-	7,790	12,930
Legal Liabilities	33,673	-	33,673	23,425
Development	20,000	-	20,000	-
General Reserve	117,723		117,723	132,799
Restricted Reserve	-	19,387	19,387	10,618
Total	207,825	19,387	227,212	209,373
OVEMENT IN FUNDS
	Unrestricted	Restricted
	General	DAHW	Total
	funds	funds	2020	2019
	£	£	£	£
At 1stOctober 2019	198,755	10,618	209,373	211,604
Net movement in funds	9,070	8,769	17,839	-2,231
Transfers between funds	-	-	-	-
At 30th September 2020	207,825	19,387	227,212	209,373

9) MOVEMENT IN FUNDS

10) COMMITMENTS

As at the 30[th] September 2020 the Trust had annual commitments under non-cancellable Operating leases as follows:

perating leases as follows:
	2020		2019
	£		£
Within one year		-	1,056
Within two and five years		856	-

11) PROPERTY

The Trust operates from Allendale House, Wimborne under a 35 year lease from the East Dorset District Council that runs until November 2036.

12) TRUSTEES REMUNERATION AND EXPENSES

During the current and previous year no remuneration or other benefits were payable to the Trustees by the charity. There were no Trustees expenses during the year.

13) RELATED PARTY TRANSACTIONS

There were no related party transactions during the current or previous year.

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