||||||||| |---|---|---|---|---|---|---|---| |**Trustees' Annual Report**|||||**for theperiod**||| |**From**|Period start date|||**To**|Period end date||| ||01|01|2021||31|12|2021| Section A Reference and administration details **Charity name** ASTBURY MERE TRUST **Other names charity is known by** None **Registered charity number (if any)** 1007740 **Charity's principal address** Astbury Mere Country Park Sandy Lane, Congleton, Cheshire **Postcode CW12 4AW** ## **Names of the charity trustees who manage the charity** |1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20|**Trustee name**|**Office (if any)**|**Dates acted if not for whole**
**year **|**Name of person (or body) entitled**
**to appoint trustee (ifany)**| |---|---|---|---|---| ||Alison Cresswell|Chair||| ||Sarah Dean|Secretary||| ||Lorraine Mort|Treasurer||| ||Caroline Whiting|||| ||Gavin Wolfenden|||| ||John Whitehead|||| ||Jeannie Silk|||| ||Richard Mort|||| ||Margaret Gartside|||| ||Peter Speed|||| ||Graham Cresswell|||| ||Suzie Akers Smith||Appt 09.03.21|| ||PhilipHowell||Appt 07.12.21|| |||||| |||||| |||||| |||||| |||||| |||||| |||||| **Names of the trustees for the charity, if any, (for example, any custodian trustees)** **Name Dates acted if not for whole year** ## _**Section B Structure, governance and management**_ ## **Description of the charity’s trusts** Memorandum of Association Type of governing document (eg. trust deed, constitution) A company limited by guarantee and not having a share capital How the charity is constituted (eg. trust, association, company) Voting of current Trustees Trustee selection methods (eg. appointed by, elected by) ## **Additional governance issues (Optional information)** You **may choose** to include additional information, where relevant, about: - policies and procedures adopted for the induction and training of trustees; - the charity’s organisational structure and any wider network with which the charity works; - relationship with any related parties; - trustees’ consideration of major risks and the system and procedures to manage them. ## **Section C Objectives and activities** **Summary of the objects of the charity set out in its governing document** To provide for the benefit of the inhabitants of Congleton and district a managed and maintained country park at Astbury Mere in perpetuity for recreation or other leisure time occupation with the object of improving life for the said inhabitants. |**Summary of the main**
**activities undertaken for the**
**public benefit in relation to**
**these objects (include within**
**this section the statutory**
**declaration that trustees have**
**had regard to the guidance**
**issued by the Charity**
**Commission on public**
**benefit)**|The trustees confirm that the main activities undertaken during the
reporting period have been in accordance with the Charity Commission’s
guidance on public benefit.
The main activities undertaken by the trust were land management
operations to maintain and improve the Country Park for the benefit and
enjoyment of the public. The activities were arranged through our
Ranger Service and most involved volunteer work either in full or in part.
The key activities for 2021 were:
The management plan for the park 2017-2022 was completed and this
will be guiding the overall site management works over the next five
years.
Annual grounds maintenance tasks for the year focused upon the
seasonal cutting back of path side vegetation, trimming of the car park
shrub beds and grass cutting within the community orchard. Occasional
storm conditions during the summer meant that additional attention had
to be given to keeping path side drains as clear as possible. Winter tasks
included trimming of the boundary hedge adjacent to the Anglers’ land,
shrub bed trimming and path drainage works. Work was started to re-lay
the boundary hedge between Astbury Street and Banky Fields. The
sucker tree growth that had emerged over recent years in the meadows
was managed through regular seasonal amenity cuts. Both the Spring
and Summer wildflower meadows in the Community Wildlife Area had
their annual cut.
Works were completed to the resurfacing of the main lakeside path plus
adjoining link paths. We also installed a new litter bin and three new
seats in the park, funded by public donations.
Clearance around the trees in the MMW was also completed and pruning
work completed to the apple and fruit trees within the Community
Orchard. Elsewhere we continued to respond to neighbours’ requests to
thin / remove trees adjacent to their property.| |---|---| ## **Additional details of objectives and activities (Optional information)** We do not have any permanent or semi-permanent volunteers. You **may choose** to include further statements, where relevant, about: - policy on grantmaking; - policy programme related investment; Volunteers are sought for particular jobs or projects as needed. Our primary source is from those who have volunteered in the past; volunteers come from many sources including individuals, organised groups such as the Congleton Conservation Volunteers and businesses looking for activities to support their social responsibility programmes. - contribution made by volunteers. ## **Section D- Achievements and Performance** **Summary of the main achievements of the charity during the year** The visitor count undertaken through May suggested that annual visitor numbers are now in excess of 255,000, with anecdotal evidence that the park remains busy both during the week and over the cooler winter months. Our regular retirees continued to volunteer throughout the year and we were also supported by Congleton District Conservation Volunteers and a group from Astra Zeneca undertaking a corporate away day organised by Employee Volunteering. Our regular birdwatchers continued to update the wildlife board at the visitor centre and to maintain the popular ‘Astbury Mere Wildlife blog’. The Ranger led a ‘People and Wildlife’ guided walk in September as part of the Congleton Climate Festival, introducing participants to an understanding of the complex history and varied management of the site. Groups utilising the park during the year included Parkrun, Pram Fit, an artisan market, Congleton Green’s Plant Swop and The Dogfather’s dog training classes. Buglawton Beaver Scouts enjoyed an evening pond dipping and bug hunting in the park. We also hosted a number of sponsored charity walks, the judges from the North West in Bloom competition and the park was the venue for the launch of the new Beartown Rickshaw initiative. Users of the Community Room over the year included Congleton Writers Forum and the U3A’s Welsh Improver, Improve Your Spanish and Flower Arranging classes. ## **Section E Financial review** **Brief statement of the charity’s policy on reserves** **Details of any funds materially** None **in deficit** ## **Further financial review details (Optional information)** You **may choose** to include additional information, where While the income derived from the Trust’s investments only represents relevant about: 25-30% of the total income it is necessary to ensure that the reserves are  the charity’s principal kept as safe as possible whilst generating the best level of return. The investment objective is to generate a return bettering inflation over the sources of funds (including long term, after expenses. This should allow the Trust to at least any fundraising); maintain the value of the investment, whilst the income from that  how expenditure has investment is used to contribute to the running cost of managing and supported the key objectives maintaining the park. - how expenditure has supported the key objectives of the charity; All investments should produce a return in line with the Trust’s stated investment objectives agreed by the Trustees and where practical ensuring that those funds are invested ethically. - investment policy and objectives including any ethical investment policy adopted. ## _**Section F Other optional information**_ ## **Section G Declaration** **The trustees declare that they have approved the trustees’ report above.** **Signed on behalf of the charity’s trustees** **Signature(s)** **Full name(s)** Sarah Dean |**Position (eg Secretary, Chair,**
**etc)**
**Date**|
Secretary|| |---|---|---| ||09.21.22|| ||09.21.22|| **REGISTERED COMPANY NUMBER: 02331405 (England and Wales) REGISTERED CHARITY NUMBER: 1007740** **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31st December 2021** **for** **Astbury Mere Trust** Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET **Astbury Mere Trust** ## **Contents of the Financial Statements for the Year Ended 31st December 2021** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**|5|to|6| |**Notes to the Financial Statements**|7|to|14| |**Detailed Statement of Financial Activities**|15|to|16| **Astbury Mere Trust** ## **Report of the Trustees for the Year Ended 31st December 2021** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES Objectives and aims** The main purpose of the charity is to manage and maintain the country park at Astbury Mere, Congleton. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 02331405 (England and Wales) ## **Registered Charity number** 1007740 ## **Registered office** Trustee Office, Astbury Mere Country Park Sandy Lane, Congleton Chehsire CW12 4AW ## **Trustees** Mrs C J Whiting Mrs J Silk (resigned 8/3/2022) G Wolfenden J Whitehead Mrs S Dean A Cresswell G F Cresswell M A F Gartside Cllr L I Mort R B Mort Cllr S M Akers Smith (appointed 9/3/2021) P Speed P Howell (appointed 7/12/2021) ## **Company Secretary** Mrs S Dean ## **Independent Examiner** Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET Approved by order of the board of trustees on 23rd September 2022 and signed on its behalf by: Page 1 **Astbury Mere Trust** **Report of the Trustees for the Year Ended 31st December 2021** A Cresswell - Trustee Page 2 ## **Independent Examiner's Report to the Trustees of Astbury Mere Trust** ## **Independent examiner's report to the trustees of Astbury Mere Trust ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2021. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Amanda Grint Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET 23rd September 2022 Page 3 ## **Astbury Mere Trust** ## **Statement of Financial Activities** ## **for the Year Ended 31st December 2021** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**40,617**
Other trading activities
2
**50,055**
Investment income
3
**28,124**
**Total**
**118,796**
**EXPENDITURE ON**
Raising funds
4
**2,726**
**Charitable activities**
Country park maintenance & management
**103,748**
**Total**
**106,474**
Net gains/(losses) on investments
**20,769**
**NET INCOME**
**33,091**
**Transfers between funds**
14
**460**
**Net movement in funds**
**33,551**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**443,578**
**TOTAL FUNDS CARRIED FORWARD**
**477,129**|Restricted
funds
£
**6,299**
**-**
**-**
**6,299**
**460**
**2,682**
**3,142**
**-**
**3,157**
**(460)**
**2,697**
**10,940**
**13,637**|**31/12/21**
31/12/20
**Total**
Total
**funds**
funds
**£**
£
**46,916**
32,074
**50,055**
37,831
**28,124**
17,620
**125,095**
87,525
**3,186**
2,207
**106,430**
62,016
**109,616**
64,223
**20,769**
(2,490)
**36,248**
20,812
**-**
-
**36,248**
20,812
**454,518**
433,706
**490,766**
454,518| |---|---|---| The notes form part of these financial statements Page 4 ## **Astbury Mere Trust** ## **Balance Sheet 31st December 2021** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
9
**206,646**
Investments
10
**236,689**
**443,335**
**CURRENT ASSETS**
Stocks
11
**400**
Debtors
12
**6,207**
Cash at bank and in hand
**48,692**
**55,299**
**CREDITORS**
Amounts falling due within one year
13
**(21,505)**
**NET CURRENT ASSETS**
**33,794**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**477,129**
**NET ASSETS**
**477,129**
**FUNDS**
14
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**13,637**
**13,637**
**-**
**13,637**
**13,637**
**13,637**|**31/12/21**
**Total**
**funds**
**£**
**206,646**
**236,689**
**443,335**
**400**
**6,207**
**62,329**
**68,936**
**(21,505)**
**47,431**
**490,766**
**490,766**
**477,129**
**13,637**
**490,766**|31/12/20
Total
funds
£
210,486
215,208| |---|---|---|---| ||||425,694| ||||872
6,286
31,271| ||||38,429| ||||(9,605)
28,824
454,518| ||||454,518| ||||443,578
10,940
454,518| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) 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 of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements Page 5 continued... **Astbury Mere Trust** ## **Balance Sheet - continued 31st December 2021** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 23rd September 2022 and were signed on its behalf by: A Cresswell - Trustee The notes form part of these financial statements Page 6 **Astbury Mere Trust** ## **Notes to the Financial Statements** ## **for the Year Ended 31st December 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The trustees have considered the potential impact of COVID-19 on the principal activities of the charity and they believe that they have sufficient resources in place to operate for the foreseeable future.They believe there are no material uncertainties about the charity's ability to continue.Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2% on reducing balance and not provided on land Plant and machinery - 10% on reducing balance Fixtures and fittings - 10% on reducing balance Computer equipment - 10% on reducing balance ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Valuation of investments** Investments are included at their market values ruling at 31st December 2021. The valuation is based on the mid-market prices from the appropriate Stock Exchange, market makers or from the relevant fund manager. continued... Page 7 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **2. OTHER TRADING ACTIVITIES** |**2.**|**OTHER TRADING ACTIVITIES**||| |---|---|---|---| |||**31/12/21**|31/12/20| |||**£**|£| ||Room Hire|**2,690**|4,006| ||Catering Concession|**23,953**|8,882| ||Car Parking|**23,412**|24,943| |||**50,055**|37,831| |**3.**|**INVESTMENT INCOME**||| |||**31/12/21**|31/12/20| |||**£**|£| ||Rents received|**22,467**|10,750| ||Listed Investment Income|**5,588**|6,807| ||Deposit account interest|**69**|63| |||**28,124**|17,620| |**4.**|**RAISING FUNDS**||| ||**Other trading activities**||| |||**31/12/21**|31/12/20| |||**£**|£| ||Opening stock|**872**|1,030| ||Purchases|**460**|-| ||Closing stock|**(400)**|(872)| |||**932**|158| ||**Investment management costs**||| |||**31/12/21**|31/12/20| |||**£**|£| ||Portfolio management|**2,254**|2,049| ||||| ||Aggregate amounts|**3,186**|2,207| |**5.**|**NET INCOME/(EXPENDITURE)**||| ||Net income/(expenditure) is stated after charging/(crediting):||| |||**31/12/21**|31/12/20| |||**£**|£| ||Depreciation - owned assets|**3,840**|4,227| ||Deficit on disposal of fixed assets|**-**|3,637| ||||| continued... Page 8 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31st December 2021 nor for the year ended 31st December 2020. ## **Trustees' expenses** Trustee expenses paid in the year totalled £159 (£349 2020) to two trustees as follows, repairs £60 to one trustee (2020 £47 to one trustee), computer expenses £16 to one trustee (2020 £0), general expenses to one trustee £13 (2020 £13 to one trustee) and Paypal test £70 to one trustee. ## **7. STAFF COSTS** The average monthly number of employees during the year was as follows: |||**31/12/21**||31/12/20|| |---|---|---|---|---|---| |Country park maintenance & management||**1**||1|| |No employees received emoluments in excess of £60,000.|||||| |**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**|**ACTIVITIES**||||| ||Unrestricted|Restricted||Total|| ||fund|funds||funds|| ||£|£||£|| |**INCOME AND ENDOWMENTS FROM**|||||| |Donations and legacies|14,574|17,500||32,074|| |Other trading activities|37,831|-||37,831|| |Investment income|17,620|-||17,620|| |**Total**|70,025|17,500||87,525|| |**EXPENDITURE ON**|||||| |Raising funds|2,207|-||2,207|| |**Charitable activities**|||||| |Country park maintenance & management|62,016|-||62,016|| |**Total**|64,223|-||64,223|| |Net gains/(losses) on investments|(2,490)|-||(2,490)|| |**NET INCOME**|3,312|17,500||20,812|| |**Transfers between funds**|42,560|(42,560)||-|| |**Net movement in funds**|45,872|(25,060)||20,812|| |**RECONCILIATION OF FUNDS**|||||| |**Total funds brought forward**|397,706|36,000||433,706|| |**TOTAL FUNDS CARRIED FORWARD**|443,578|10,940||454,518|| ||||||| ## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** continued... Page 9 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **9. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|||||| |---|---|---|---|---|---| |**COST**
At 1st January 2021 and
31st December 2021
**DEPRECIATION**
At 1st January 2021
Charge for year
At 31st December 2021
**NET BOOK VALUE**
At 31st December 2021
At 31st December 2020|Freehold
property
£
**210,675**
**14,330**
**2,427**
**16,757**
**193,918**|Plant and
machinery
£
**26,259**
**14,953**
**1,130**
**16,083**
**10,176**|Fixtures
and
fittings
£
**4,885**
**3,884**
**100**
**3,984**
**901**|Computer
equipment
£
**4,879**
**3,045**
**183**
**3,228**
**1,651**|Totals
£
**246,698**
**36,212**
**3,840**
**40,052**
**206,646**| ||196,345|11,306|1,001|1,834|210,486| ## **10. FIXED ASSET INVESTMENTS** |**FIXED ASSET INVESTMENTS**|| |---|---| ||Listed| ||investments| ||£| |**MARKET VALUE**|| |At 1st January 2021|**215,208**| |Additions|**34,958**| |Disposals|**(34,246)**| |Net realised gains/(losses)|**1,116**| |Net unrealised gains/(losses)|**19,653**| |At 31st December 2021|**236,689**| |**NET BOOK VALUE**|| |At 31st December 2021|**236,689**| |At 31st December 2020|215,208| ||| The investments are analysed as follows: 2021 2020 UK 58% 63% Outside the UK 42% 37% continued... Page 10 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **11. STOCKS** |Stocks
**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
VAT
Prepayments
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
VAT
Other creditors
Accrued expenses
**14.**
**MOVEMENT IN FUNDS**
Net
movement
At 1/1/21
in funds
£
£
**Unrestricted funds**
General fund
**443,578**
**33,091**
**Restricted funds**
Mrs J Clowes
**460**
**-**
Mrs D Dillion
**480**
**-**
Medium Term Reserve
**10,000**
**-**
Co-op Community Fund
**-**
**1,857**
Footpath Resurfacing
**-**
**1,300**
**10,940**
**3,157**
**TOTAL FUNDS**
**454,518**
**36,248**|**31/12/21**
**£**
**400**
**31/12/21**
**£**
**69**
**83**
**-**
**6,055**
**6,207**
**31/12/21**
**£**
**3,470**
**81**
**1,055**
**51**
**16,848**
**21,505**
Transfers
between
funds
£
**460**
**(460)**
**-**
**-**
**-**
**-**
**(460)**
**-**|31/12/20
£|31/12/20
£|31/12/20
£| |---|---|---|---|---| |||||872| |||||| |||31/12/20
£||| |||||-| |||||-
642
5,644| |||||6,286| |||||| |||31/12/20
£||| ||||2,931|| ||||-
-
-
6,674
9,605|| |||At
31/12/21
£
**477,129**
**-**
**480**
**10,000**
**1,857**
**1,300**
**13,637**
**490,766**||| continued... Page 11 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **14. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Co-op Community Fund
Footpath Resurfacing
**TOTAL FUNDS**|Incoming
resources
£
**118,796**
**1,989**
**4,310**
**6,299**
**125,095**|Resources
expended
£
**(106,474)**
**(132)**
**(3,010)**
**(3,142)**
**(109,616)**|Gains and
Movement
losses
in funds
£
£
**20,769**
**33,091**
**-**
**1,857**
**-**
**1,300**
**-**
**3,157**
**20,769**
**36,248**|Gains and
Movement
losses
in funds
£
£
**20,769**
**33,091**
**-**
**1,857**
**-**
**1,300**
**-**
**3,157**
**20,769**
**36,248**| |---|---|---|---|---| |||||**3,157**| |||||**36,248**| **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**Restricted funds**
Mrs J Clowes
Mrs D Dillion
Medium Term Reserve
Sailing Centre Phase 3
**TOTAL FUNDS**|At 1/1/20
£
397,706
460
480
34,000
1,060
36,000
433,706|Net
movement
in funds
£
3,312
-
-
-
17,500
17,500
20,812|Transfers
between
funds
£
42,560
-
-
(24,000)
(18,560)
(42,560)
-|At
31/12/20
£
443,578
460
480
10,000
-| |---|---|---|---|---| |||||10,940| |||||454,518| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources|expended|losses|in funds| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|70,025|(64,223)|(2,490)|3,312| |**Restricted funds**||||| |Sailing Centre Phase 3|17,500|-|-|17,500| |**TOTAL FUNDS**|87,525|(64,223)|(2,490)|20,812| continued... Page 12 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **14. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Mrs J Clowes
Mrs D Dillion
Medium Term Reserve
Sailing Centre Phase 3
Co-op Community Fund
Footpath Resurfacing
**TOTAL FUNDS**|At 1/1/20
£
397,706
460
480
34,000
1,060
-
-
36,000
433,706|Net
movement
in funds
£
36,403
-
-
-
17,500
1,857
1,300
20,657
57,060|Transfers
between
funds
£
43,020
(460)
-
(24,000)
(18,560)
-
-
(43,020)
-|At
31/12/21
£
477,129
-
480
10,000
-
1,857
1,300| |---|---|---|---|---| |||||13,637| |||||490,766| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Sailing Centre Phase 3
Co-op Community Fund
Footpath Resurfacing
**TOTAL FUNDS**|Incoming
resources
£
188,821
17,500
1,989
4,310
23,799
212,620|Resources
expended
£
(170,697)
-
(132)
(3,010)
(3,142)
(173,839)|Gains and
Movement
losses
in funds
£
£
18,279
36,403
-
17,500
-
1,857
-
1,300
-
20,657
18,279
57,060|Gains and
Movement
losses
in funds
£
£
18,279
36,403
-
17,500
-
1,857
-
1,300
-
20,657
18,279
57,060| |---|---|---|---|---| |||||20,657| |||||57,060| ## **15. RELATED PARTY DISCLOSURES** During the year there were the following related party transactions: A donation of £500 towards the footpath project was received from Glass & Stainless Ltd. J Whitehead is a director of Glass & Stainless Ltd. G Wolfenden who is a trustee, processed purchases totalling £70 to test whether the Paypal QR code system was working, the sum of £70 was repaid in full to G Wolfenden during the year. continued... Page 13 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **16. COVID-19** During the year, the UK continued to be impacted by the outbreak of COVID-19. In order to manage the spread of the virus the Government has imposed significant restrictions on the movement of people and the ability of businesses to continue to trade. The Trustees acknowledge the increasing risk from COVID-19 and have sought to mitigate their risk by carrying out a thorough review as discussed below: Government assistance The charity has taken advantage of the government grants. Page 14 **Astbury Mere Trust** ## **Detailed Statement of Financial Activities for the Year Ended 31st December 2021** ||31/12/21|31/12/20| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Grants & Donations|**7,326**|21,488| |Gift aid|**449**|586| |Government Grants|**8,373**|10,000| |Pathworks Project Grant & Donations|**29,120**|-| |Tree Works Income|**1,648**|-| ||**46,916**|32,074| |**Other trading activities**||| |Room Hire|**2,690**|4,006| |Catering Concession|**23,953**|8,882| |Car Parking|**23,412**|24,943| ||**50,055**|37,831| |**Investment income**||| |Rents received|**22,467**|10,750| |Listed Investment Income|**5,588**|6,807| |Deposit account interest|**69**|63| ||**28,124**|17,620| |**Total incoming resources**|**125,095**|87,525| |**EXPENDITURE**||| |**Other trading activities**||| |Opening stock|**872**|1,030| |Purchases|**460**|-| |Closing stock|**(400)**|(872)| ||**932**|158| |**Investment management costs**||| |Portfolio management|**2,254**|2,049| |**Charitable activities**||| |Wages|**10,652**|7,943| |Pensions|**115**|-| |Rates and water|**336**|1,358| |Insurance|**5,408**|2,328| |Light and heat|**4,060**|2,948| |Telephone|**310**|284| |Postage and stationery|**359**|406| |Sundries|**1,549**|1,873| |Carried forward|**22,789**|17,140| This page does not form part of the statutory financial statements Page 15 ## **Astbury Mere Trust** |**Detailed Statement of Financial Activities**||| |---|---|---| |**for the Year Ended 31st December 2021**||| ||31/12/21|31/12/20| ||£|£| |**Charitable activities**||| |Brought forward|**22,789**|17,140| |Repairs|**10,776**|13,929| |Warden Costs|**24,833**|20,622| |Computer costs|**734**|-| |Footpath Project Costs|**35,708**|-| |Tree Works|**5,045**|-| ||**99,885**|51,691| |**Support costs**||| |**Finance**||| |Bank charges|**428**|337| |Paypal fees|**121**|-| |Donations|**-**|50| ||**549**|387| |**Other**||| |Freehold property|**2,427**|2,476| |Plant and machinery|**1,131**|1,256| |Fixtures and fittings|**100**|111| |Computer equipment|**183**|382| |Loss on sale of tangible fixed assets|**-**|3,637| ||**3,841**|7,862| |**Governance costs**||| |Accountancy fees|**1,655**|1,526| |Legal & professional fees|**500**|550| ||**2,155**|2,076| |Total resources expended|**109,616**|64,223| |**Net income before gains and losses**|**15,479**|23,302| |**Realised recognised gains and losses**||| |Realised gains/(losses) on fixed asset investments|**1,116**|(3,552)| |**Net income**|**16,595**|19,750| |||| This page does not form part of the statutory financial statements Page 16 **REGISTERED COMPANY NUMBER: 02331405 (England and Wales) REGISTERED CHARITY NUMBER: 1007740** **Report of the Trustees and** **Unaudited Financial Statements for the Year Ended 31st December 2021** **for** **Astbury Mere Trust** Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET **Astbury Mere Trust** ## **Contents of the Financial Statements for the Year Ended 31st December 2021** |||**Page**|| |---|---|---|---| |**Report of the Trustees**|1|to|2| |**Independent Examiner's Report**||3|| |**Statement of Financial Activities**||4|| |**Balance Sheet**|5|to|6| |**Notes to the Financial Statements**|7|to|14| |**Detailed Statement of Financial Activities**|15|to|16| **Astbury Mere Trust** ## **Report of the Trustees for the Year Ended 31st December 2021** The trustees who are also directors of the charity for the purposes of the Companies Act 2006, present their report with the financial statements of the charity for the year ended 31st December 2021. The trustees have adopted the provisions of Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019). ## **OBJECTIVES AND ACTIVITIES Objectives and aims** The main purpose of the charity is to manage and maintain the country park at Astbury Mere, Congleton. ## **STRUCTURE, GOVERNANCE AND MANAGEMENT Governing document** The charity is controlled by its governing document, a deed of trust, and constitutes a limited company, limited by guarantee, as defined by the Companies Act 2006. ## **REFERENCE AND ADMINISTRATIVE DETAILS** ## **Registered Company number** 02331405 (England and Wales) ## **Registered Charity number** 1007740 ## **Registered office** Trustee Office, Astbury Mere Country Park Sandy Lane, Congleton Chehsire CW12 4AW ## **Trustees** Mrs C J Whiting Mrs J Silk (resigned 8/3/2022) G Wolfenden J Whitehead Mrs S Dean A Cresswell G F Cresswell M A F Gartside Cllr L I Mort R B Mort Cllr S M Akers Smith (appointed 9/3/2021) P Speed P Howell (appointed 7/12/2021) ## **Company Secretary** Mrs S Dean ## **Independent Examiner** Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET Approved by order of the board of trustees on 23rd September 2022 and signed on its behalf by: Page 1 **Astbury Mere Trust** **Report of the Trustees for the Year Ended 31st December 2021** A Cresswell - Trustee Page 2 ## **Independent Examiner's Report to the Trustees of Astbury Mere Trust** ## **Independent examiner's report to the trustees of Astbury Mere Trust ('the Company')** I report to the charity trustees on my examination of the accounts of the Company for the year ended 31st December 2021. ## **Responsibilities and basis of report** As the charity's trustees of the Company (and also its directors for the purposes of company law) you are responsible for the preparation of the accounts in accordance with the requirements of the Companies Act 2006 ('the 2006 Act'). Having satisfied myself that the accounts of the Company are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of your charity's accounts as carried out under section 145 of the Charities Act 2011 ('the 2011 Act'). In carrying out my examination I have followed the Directions given by the Charity Commission under section 145(5) (b) of the 2011 Act. ## **Independent examiner's statement** I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe: 1. accounting records were not kept in respect of the Company as required by section 386 of the 2006 Act; or 2. the accounts do not accord with those records; or 3. the accounts do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or 4. the accounts have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities (applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)). I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the accounts to be reached. Amanda Grint Hammond McNulty LLP Bank House Market Square Congleton Cheshire CW12 1ET 23rd September 2022 Page 3 ## **Astbury Mere Trust** ## **Statement of Financial Activities** ## **for the Year Ended 31st December 2021** |Unrestricted
fund
Notes
£
**INCOME AND ENDOWMENTS FROM**
Donations and legacies
**40,617**
Other trading activities
2
**50,055**
Investment income
3
**28,124**
**Total**
**118,796**
**EXPENDITURE ON**
Raising funds
4
**2,726**
**Charitable activities**
Country park maintenance & management
**103,748**
**Total**
**106,474**
Net gains/(losses) on investments
**20,769**
**NET INCOME**
**33,091**
**Transfers between funds**
14
**460**
**Net movement in funds**
**33,551**
**RECONCILIATION OF FUNDS**
**Total funds brought forward**
**443,578**
**TOTAL FUNDS CARRIED FORWARD**
**477,129**|Restricted
funds
£
**6,299**
**-**
**-**
**6,299**
**460**
**2,682**
**3,142**
**-**
**3,157**
**(460)**
**2,697**
**10,940**
**13,637**|**31/12/21**
31/12/20
**Total**
Total
**funds**
funds
**£**
£
**46,916**
32,074
**50,055**
37,831
**28,124**
17,620
**125,095**
87,525
**3,186**
2,207
**106,430**
62,016
**109,616**
64,223
**20,769**
(2,490)
**36,248**
20,812
**-**
-
**36,248**
20,812
**454,518**
433,706
**490,766**
454,518| |---|---|---| The notes form part of these financial statements Page 4 ## **Astbury Mere Trust** ## **Balance Sheet 31st December 2021** |Unrestricted
fund
Notes
£
**FIXED ASSETS**
Tangible assets
9
**206,646**
Investments
10
**236,689**
**443,335**
**CURRENT ASSETS**
Stocks
11
**400**
Debtors
12
**6,207**
Cash at bank and in hand
**48,692**
**55,299**
**CREDITORS**
Amounts falling due within one year
13
**(21,505)**
**NET CURRENT ASSETS**
**33,794**
**TOTAL ASSETS LESS CURRENT**
**LIABILITIES**
**477,129**
**NET ASSETS**
**477,129**
**FUNDS**
14
Unrestricted funds
Restricted funds
**TOTAL FUNDS**|Restricted
funds
£
**-**
**-**
**-**
**-**
**-**
**13,637**
**13,637**
**-**
**13,637**
**13,637**
**13,637**|**31/12/21**
**Total**
**funds**
**£**
**206,646**
**236,689**
**443,335**
**400**
**6,207**
**62,329**
**68,936**
**(21,505)**
**47,431**
**490,766**
**490,766**
**477,129**
**13,637**
**490,766**|31/12/20
Total
funds
£
210,486
215,208| |---|---|---|---| ||||425,694| ||||872
6,286
31,271| ||||38,429| ||||(9,605)
28,824
454,518| ||||454,518| ||||443,578
10,940
454,518| The charitable company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2021. The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2021 in accordance with Section 476 of the Companies Act 2006. The trustees acknowledge their responsibilities for - (a) ensuring that the charitable company keeps accounting records that comply with Sections 386 and 387 of the Companies Act 2006 and - (b) 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 of its surplus or deficit for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the charitable company. The notes form part of these financial statements Page 5 continued... **Astbury Mere Trust** ## **Balance Sheet - continued 31st December 2021** These financial statements have been prepared in accordance with the provisions applicable to charitable companies subject to the small companies regime. The financial statements were approved by the Board of Trustees and authorised for issue on 23rd September 2022 and were signed on its behalf by: A Cresswell - Trustee The notes form part of these financial statements Page 6 **Astbury Mere Trust** ## **Notes to the Financial Statements** ## **for the Year Ended 31st December 2021** ## **1. ACCOUNTING POLICIES** ## **Basis of preparing the financial statements** The financial statements of the charitable company, which is a public benefit entity under FRS 102, have been prepared in accordance with the Charities SORP (FRS 102) 'Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)', Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention, with the exception of investments which are included at market value. The trustees have considered the potential impact of COVID-19 on the principal activities of the charity and they believe that they have sufficient resources in place to operate for the foreseeable future.They believe there are no material uncertainties about the charity's ability to continue.Thus, they continue to adopt the going concern basis of accounting in preparing the financial statements. ## **Income** All income is recognised in the Statement of Financial Activities once the charity has entitlement to the funds, it is probable that the income will be received and the amount can be measured reliably. ## **Expenditure** Liabilities are recognised as expenditure as soon as there is a legal or constructive obligation committing the charity to that expenditure, it is probable that a transfer of economic benefits will be required in settlement and the amount of the obligation can be measured reliably. Expenditure is accounted for on an accruals basis and has been classified under headings that aggregate all cost related to the category. Where costs cannot be directly attributed to particular headings they have been allocated to activities on a basis consistent with the use of resources. ## **Tangible fixed assets** Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Freehold property - 2% on reducing balance and not provided on land Plant and machinery - 10% on reducing balance Fixtures and fittings - 10% on reducing balance Computer equipment - 10% on reducing balance ## **Stocks** Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. ## **Taxation** The charity is exempt from corporation tax on its charitable activities. ## **Fund accounting** Unrestricted funds can be used in accordance with the charitable objectives at the discretion of the trustees. Restricted funds can only be used for particular restricted purposes within the objects of the charity. Restrictions arise when specified by the donor or when funds are raised for particular restricted purposes. Further explanation of the nature and purpose of each fund is included in the notes to the financial statements. ## **Pension costs and other post-retirement benefits** The charitable company operates a defined contribution pension scheme. Contributions payable to the charitable company's pension scheme are charged to the Statement of Financial Activities in the period to which they relate. ## **Valuation of investments** Investments are included at their market values ruling at 31st December 2021. The valuation is based on the mid-market prices from the appropriate Stock Exchange, market makers or from the relevant fund manager. continued... Page 7 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **2. OTHER TRADING ACTIVITIES** |**2.**|**OTHER TRADING ACTIVITIES**||| |---|---|---|---| |||**31/12/21**|31/12/20| |||**£**|£| ||Room Hire|**2,690**|4,006| ||Catering Concession|**23,953**|8,882| ||Car Parking|**23,412**|24,943| |||**50,055**|37,831| |**3.**|**INVESTMENT INCOME**||| |||**31/12/21**|31/12/20| |||**£**|£| ||Rents received|**22,467**|10,750| ||Listed Investment Income|**5,588**|6,807| ||Deposit account interest|**69**|63| |||**28,124**|17,620| |**4.**|**RAISING FUNDS**||| ||**Other trading activities**||| |||**31/12/21**|31/12/20| |||**£**|£| ||Opening stock|**872**|1,030| ||Purchases|**460**|-| ||Closing stock|**(400)**|(872)| |||**932**|158| ||**Investment management costs**||| |||**31/12/21**|31/12/20| |||**£**|£| ||Portfolio management|**2,254**|2,049| ||||| ||Aggregate amounts|**3,186**|2,207| |**5.**|**NET INCOME/(EXPENDITURE)**||| ||Net income/(expenditure) is stated after charging/(crediting):||| |||**31/12/21**|31/12/20| |||**£**|£| ||Depreciation - owned assets|**3,840**|4,227| ||Deficit on disposal of fixed assets|**-**|3,637| ||||| continued... Page 8 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **6. TRUSTEES' REMUNERATION AND BENEFITS** There were no trustees' remuneration or other benefits for the year ended 31st December 2021 nor for the year ended 31st December 2020. ## **Trustees' expenses** Trustee expenses paid in the year totalled £159 (£349 2020) to two trustees as follows, repairs £60 to one trustee (2020 £47 to one trustee), computer expenses £16 to one trustee (2020 £0), general expenses to one trustee £13 (2020 £13 to one trustee) and Paypal test £70 to one trustee. ## **7. STAFF COSTS** The average monthly number of employees during the year was as follows: |||**31/12/21**||31/12/20|| |---|---|---|---|---|---| |Country park maintenance & management||**1**||1|| |No employees received emoluments in excess of £60,000.|||||| |**COMPARATIVES FOR THE STATEMENT OF FINANCIAL**|**ACTIVITIES**||||| ||Unrestricted|Restricted||Total|| ||fund|funds||funds|| ||£|£||£|| |**INCOME AND ENDOWMENTS FROM**|||||| |Donations and legacies|14,574|17,500||32,074|| |Other trading activities|37,831|-||37,831|| |Investment income|17,620|-||17,620|| |**Total**|70,025|17,500||87,525|| |**EXPENDITURE ON**|||||| |Raising funds|2,207|-||2,207|| |**Charitable activities**|||||| |Country park maintenance & management|62,016|-||62,016|| |**Total**|64,223|-||64,223|| |Net gains/(losses) on investments|(2,490)|-||(2,490)|| |**NET INCOME**|3,312|17,500||20,812|| |**Transfers between funds**|42,560|(42,560)||-|| |**Net movement in funds**|45,872|(25,060)||20,812|| |**RECONCILIATION OF FUNDS**|||||| |**Total funds brought forward**|397,706|36,000||433,706|| |**TOTAL FUNDS CARRIED FORWARD**|443,578|10,940||454,518|| ||||||| ## **8. COMPARATIVES FOR THE STATEMENT OF FINANCIAL ACTIVITIES** continued... Page 9 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **9. TANGIBLE FIXED ASSETS** |**TANGIBLE FIXED ASSETS**|||||| |---|---|---|---|---|---| |**COST**
At 1st January 2021 and
31st December 2021
**DEPRECIATION**
At 1st January 2021
Charge for year
At 31st December 2021
**NET BOOK VALUE**
At 31st December 2021
At 31st December 2020|Freehold
property
£
**210,675**
**14,330**
**2,427**
**16,757**
**193,918**|Plant and
machinery
£
**26,259**
**14,953**
**1,130**
**16,083**
**10,176**|Fixtures
and
fittings
£
**4,885**
**3,884**
**100**
**3,984**
**901**|Computer
equipment
£
**4,879**
**3,045**
**183**
**3,228**
**1,651**|Totals
£
**246,698**
**36,212**
**3,840**
**40,052**
**206,646**| ||196,345|11,306|1,001|1,834|210,486| ## **10. FIXED ASSET INVESTMENTS** |**FIXED ASSET INVESTMENTS**|| |---|---| ||Listed| ||investments| ||£| |**MARKET VALUE**|| |At 1st January 2021|**215,208**| |Additions|**34,958**| |Disposals|**(34,246)**| |Net realised gains/(losses)|**1,116**| |Net unrealised gains/(losses)|**19,653**| |At 31st December 2021|**236,689**| |**NET BOOK VALUE**|| |At 31st December 2021|**236,689**| |At 31st December 2020|215,208| ||| The investments are analysed as follows: 2021 2020 UK 58% 63% Outside the UK 42% 37% continued... Page 10 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **11. STOCKS** |Stocks
**12.**
**DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade debtors
Other debtors
VAT
Prepayments
**13.**
**CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR**
Trade creditors
Social security and other taxes
VAT
Other creditors
Accrued expenses
**14.**
**MOVEMENT IN FUNDS**
Net
movement
At 1/1/21
in funds
£
£
**Unrestricted funds**
General fund
**443,578**
**33,091**
**Restricted funds**
Mrs J Clowes
**460**
**-**
Mrs D Dillion
**480**
**-**
Medium Term Reserve
**10,000**
**-**
Co-op Community Fund
**-**
**1,857**
Footpath Resurfacing
**-**
**1,300**
**10,940**
**3,157**
**TOTAL FUNDS**
**454,518**
**36,248**|**31/12/21**
**£**
**400**
**31/12/21**
**£**
**69**
**83**
**-**
**6,055**
**6,207**
**31/12/21**
**£**
**3,470**
**81**
**1,055**
**51**
**16,848**
**21,505**
Transfers
between
funds
£
**460**
**(460)**
**-**
**-**
**-**
**-**
**(460)**
**-**|31/12/20
£|31/12/20
£|31/12/20
£| |---|---|---|---|---| |||||872| |||||| |||31/12/20
£||| |||||-| |||||-
642
5,644| |||||6,286| |||||| |||31/12/20
£||| ||||2,931|| ||||-
-
-
6,674
9,605|| |||At
31/12/21
£
**477,129**
**-**
**480**
**10,000**
**1,857**
**1,300**
**13,637**
**490,766**||| continued... Page 11 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **14. MOVEMENT IN FUNDS - continued** Net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Co-op Community Fund
Footpath Resurfacing
**TOTAL FUNDS**|Incoming
resources
£
**118,796**
**1,989**
**4,310**
**6,299**
**125,095**|Resources
expended
£
**(106,474)**
**(132)**
**(3,010)**
**(3,142)**
**(109,616)**|Gains and
Movement
losses
in funds
£
£
**20,769**
**33,091**
**-**
**1,857**
**-**
**1,300**
**-**
**3,157**
**20,769**
**36,248**|Gains and
Movement
losses
in funds
£
£
**20,769**
**33,091**
**-**
**1,857**
**-**
**1,300**
**-**
**3,157**
**20,769**
**36,248**| |---|---|---|---|---| |||||**3,157**| |||||**36,248**| **Comparatives for movement in funds** |**Unrestricted funds**
General fund
**Restricted funds**
Mrs J Clowes
Mrs D Dillion
Medium Term Reserve
Sailing Centre Phase 3
**TOTAL FUNDS**|At 1/1/20
£
397,706
460
480
34,000
1,060
36,000
433,706|Net
movement
in funds
£
3,312
-
-
-
17,500
17,500
20,812|Transfers
between
funds
£
42,560
-
-
(24,000)
(18,560)
(42,560)
-|At
31/12/20
£
443,578
460
480
10,000
-| |---|---|---|---|---| |||||10,940| |||||454,518| Comparative net movement in funds, included in the above are as follows: ||Incoming|Resources|Gains and|Movement| |---|---|---|---|---| ||resources|expended|losses|in funds| ||£|£|£|£| |**Unrestricted funds**||||| |General fund|70,025|(64,223)|(2,490)|3,312| |**Restricted funds**||||| |Sailing Centre Phase 3|17,500|-|-|17,500| |**TOTAL FUNDS**|87,525|(64,223)|(2,490)|20,812| continued... Page 12 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **14. MOVEMENT IN FUNDS - continued** A current year 12 months and prior year 12 months combined position is as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Mrs J Clowes
Mrs D Dillion
Medium Term Reserve
Sailing Centre Phase 3
Co-op Community Fund
Footpath Resurfacing
**TOTAL FUNDS**|At 1/1/20
£
397,706
460
480
34,000
1,060
-
-
36,000
433,706|Net
movement
in funds
£
36,403
-
-
-
17,500
1,857
1,300
20,657
57,060|Transfers
between
funds
£
43,020
(460)
-
(24,000)
(18,560)
-
-
(43,020)
-|At
31/12/21
£
477,129
-
480
10,000
-
1,857
1,300| |---|---|---|---|---| |||||13,637| |||||490,766| A current year 12 months and prior year 12 months combined net movement in funds, included in the above are as follows: |**Unrestricted funds**
General fund
**Restricted funds**
Sailing Centre Phase 3
Co-op Community Fund
Footpath Resurfacing
**TOTAL FUNDS**|Incoming
resources
£
188,821
17,500
1,989
4,310
23,799
212,620|Resources
expended
£
(170,697)
-
(132)
(3,010)
(3,142)
(173,839)|Gains and
Movement
losses
in funds
£
£
18,279
36,403
-
17,500
-
1,857
-
1,300
-
20,657
18,279
57,060|Gains and
Movement
losses
in funds
£
£
18,279
36,403
-
17,500
-
1,857
-
1,300
-
20,657
18,279
57,060| |---|---|---|---|---| |||||20,657| |||||57,060| ## **15. RELATED PARTY DISCLOSURES** During the year there were the following related party transactions: A donation of £500 towards the footpath project was received from Glass & Stainless Ltd. J Whitehead is a director of Glass & Stainless Ltd. G Wolfenden who is a trustee, processed purchases totalling £70 to test whether the Paypal QR code system was working, the sum of £70 was repaid in full to G Wolfenden during the year. continued... Page 13 **Astbury Mere Trust** ## **Notes to the Financial Statements - continued for the Year Ended 31st December 2021** ## **16. COVID-19** During the year, the UK continued to be impacted by the outbreak of COVID-19. In order to manage the spread of the virus the Government has imposed significant restrictions on the movement of people and the ability of businesses to continue to trade. The Trustees acknowledge the increasing risk from COVID-19 and have sought to mitigate their risk by carrying out a thorough review as discussed below: Government assistance The charity has taken advantage of the government grants. Page 14 **Astbury Mere Trust** ## **Detailed Statement of Financial Activities for the Year Ended 31st December 2021** ||31/12/21|31/12/20| |---|---|---| ||£|£| |**INCOME AND ENDOWMENTS**||| |**Donations and legacies**||| |Grants & Donations|**7,326**|21,488| |Gift aid|**449**|586| |Government Grants|**8,373**|10,000| |Pathworks Project Grant & Donations|**29,120**|-| |Tree Works Income|**1,648**|-| ||**46,916**|32,074| |**Other trading activities**||| |Room Hire|**2,690**|4,006| |Catering Concession|**23,953**|8,882| |Car Parking|**23,412**|24,943| ||**50,055**|37,831| |**Investment income**||| |Rents received|**22,467**|10,750| |Listed Investment Income|**5,588**|6,807| |Deposit account interest|**69**|63| ||**28,124**|17,620| |**Total incoming resources**|**125,095**|87,525| |**EXPENDITURE**||| |**Other trading activities**||| |Opening stock|**872**|1,030| |Purchases|**460**|-| |Closing stock|**(400)**|(872)| ||**932**|158| |**Investment management costs**||| |Portfolio management|**2,254**|2,049| |**Charitable activities**||| |Wages|**10,652**|7,943| |Pensions|**115**|-| |Rates and water|**336**|1,358| |Insurance|**5,408**|2,328| |Light and heat|**4,060**|2,948| |Telephone|**310**|284| |Postage and stationery|**359**|406| |Sundries|**1,549**|1,873| |Carried forward|**22,789**|17,140| This page does not form part of the statutory financial statements Page 15 ## **Astbury Mere Trust** |**Detailed Statement of Financial Activities**||| |---|---|---| |**for the Year Ended 31st December 2021**||| ||31/12/21|31/12/20| ||£|£| |**Charitable activities**||| |Brought forward|**22,789**|17,140| |Repairs|**10,776**|13,929| |Warden Costs|**24,833**|20,622| |Computer costs|**734**|-| |Footpath Project Costs|**35,708**|-| |Tree Works|**5,045**|-| ||**99,885**|51,691| |**Support costs**||| |**Finance**||| |Bank charges|**428**|337| |Paypal fees|**121**|-| |Donations|**-**|50| ||**549**|387| |**Other**||| |Freehold property|**2,427**|2,476| |Plant and machinery|**1,131**|1,256| |Fixtures and fittings|**100**|111| |Computer equipment|**183**|382| |Loss on sale of tangible fixed assets|**-**|3,637| ||**3,841**|7,862| |**Governance costs**||| |Accountancy fees|**1,655**|1,526| |Legal & professional fees|**500**|550| ||**2,155**|2,076| |Total resources expended|**109,616**|64,223| |**Net income before gains and losses**|**15,479**|23,302| |**Realised recognised gains and losses**||| |Realised gains/(losses) on fixed asset investments|**1,116**|(3,552)| |**Net income**|**16,595**|19,750| |||| This page does not form part of the statutory financial statements Page 16