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2021-02-28-accounts

Trustees Nigel Jefferies
Anthony
Sellwood
KVWelch
Eamonn
McGurk
Philip Marshall
Ralph Barber
Edward
Helps
Deborah
Barber
Secretary P Marshall
Charity number 1010721
Company number 02704407
Registered office Beaumont
House
172 Southgate Street
Gloucester
GL1 2EZ
Independent examiner Griffiths
Marshall
Beaumont
House
172 Southgate Street
Gloucester
GL1 2EZ

Page
Trustees'
report
1-5
Independent
examiner's
report
Statement
offinancial
activities
Balance sheet 8-9
Statement
ofcash flows
10
Notes to the financial statements 11-22

Unrestricted Restricted Total Total
funds funds 2021 2020
Notes F
Income from:
Donations
and
legacies 30,063 21,411 51,474 84,819
Other trading
activities
55,286 55,286 38,449
Investments 45,376 45,376 12,665
Total income 130,725 21,411 152,136 135,933
Ex enditure on:
Raising funds 12,199 12,199 10,666
Charitable
activities
56,278 8,667 64,945 50,770
Total resources expended 68,477 8,667 77,144 61,436
Net incoming resources before transfers 62,248 12,744 74,992 74,497
Gross transfers between funds (788) 788
Net income for the year/
Net movement in funds 61,460 13,532 74,992 74,497
Fund balances at 1 March 2020 736,585 36,830 773,415 698,918
Fund balances at 28 February 2021 798,045 50,362 848,407 773,415

2021 2020
Notes F
Fixed assets
Tangible assets 499,363 497,896
Current assets
Stocks 12 522 595
Debtors 13 568,496 513,537
Cash at bank and in hand 47,086 40,882
616,104 555,014
Creditors: amounts falling due within
one year 15 (120,489) (93,043)
Net current assets 495,615 461,971
Total assets less current liabilities 994,978 959,867
Creditors: amounts falling due after
more than one year 16 (146,571) (186,452)
Net assets 848,407 773,415
Income funds
Restricted funds 17 50,362 36,830
Unrestricted funds 798,045 736,585
848,407 773,415

2021 2020
Notes F F
Cash flows from operating activities
Cash absorbed
by operations
21 (28,891) (110,009)
Investing activities
Purchase oftangible
fixed
assets (5,400) (560)
Investment income received 45,376 12,665
Net cash generated
from
investing
activities 39,976 12,105
Financing activities
Proceeds of new bank loans 65,000
Repayment ofbank loans (4,881) (14,417)
Net cash (used in)/generated from
financing activities (4,881) 50,583
Net increase/(decrease) in cash and cash
equivalents 6,204 (47,321)
Cash and cash equivalents at beginning ofyear 40,882 88,203
Cash and cash equivalents at end of year 47,086 40,882

Unrestricted Restricted Total Total
funds funds 2021 2020
Membership
Subscriptions
7,663 7,663 8,445
Donations - Cash at Events 100 100 337
Donations - General 4,470 4,470 20,322
Tax on Gift Aid Reclaimed 1,830 1,830 3,286
Oxenhall
Covenants
791 791 733
Dymock Covenants 1,708 1,708 1,407
Over Covenants 5,545 5,545 5,426
Hereford Covenants 5,956 5,956 7,257
Donations - Land Fund 2,411 2,411 12,606
Radcliffe Trust 5,000 5,000
Legacies 16,000 16,000 25,000
For the year ended 28 February 2021 30,063 21,411 51,474 84,819
For the year ended 29 February 2020 69,073 15,746

Other trading
activities
2021 2020
F
Social events 8 donations 244 578
Rental income (Llanthony) 27,195 15,700
Rental income (Dymock) 4,250 3,150
Rental income (Hereford) 11,167 9,500
Rental income (Newent site) 4,225 2,450
Boat rental 171 191
Advertisement
signs
1,809 1,872
Advertising
-Wharfinger
2,502 2,277
Sales 2,453 1,297
Draws 1,270 1,434
55,286 38,449
2021 2020
F F
Interest receivable from The Wharf House Co Ltd 45,376 12,665
6 Raising funds
2021 2020
Fundraisin and ublici
Wharfinger and leaflets 7,331 7,403
Stocks for events 73 1,041
Support costs (note 8) 4,795 2,222
Fundraising and publicity 12,199 10,666
12,199 10,666

2021 2020
F F
Site costs 27,596 18,629
Property Maintenance costs 3,542 8,498
Health, Safety &Welfare 1,870 2,839
RBS Loan Interest 10,562 9,991
43,570 39,957
Share of support costs (see note 8) 19,182 8,889
Share of governance costs (see note 8) 2,193 1,924
64,945 50,770
Analysis by fund
Unrestricted
funds
56,278 50,770
Restricted funds 8,667
64,945 50,770

Support costs
Support Governance 2021 2020 Basis ofallocation
costs costs
Depreciation 3,933 3,933 2,806 20/80% Fund/CA
Insurance 5,141 5,141 3,765 20/80% Fund/CA
Administration 3,128 3,128 211 20/80% Fund/CA
Repairs 8 Maintenance 4,895 4,895 1,651 20/80% Fund/CA
Travelling 37 20/80% Fund/CA
Legal 8 Professional 6,488 6,488 1,980 20/80% Fund/CA
Light 8 Heat 392 392 9 20/80% Fund/CA
Rates 652 20/80% Fund/CA
Independent
Examiner's
Governance
fees 1,905 1,905 1,701
Trustees
Indemnity
Usage
Insurance 288 288 223
23,977 2,193 26,170 13,035
Analysed
between
Fundraising 4,795 4,795 2,222
Charitable
activities
19,182 2,193 21,375 10,813
23,977 2,193 26,170 13,035

11 Tangible fixed assets
Land and Plant and Fixtures, Total
buildings machinery fittings &
equipment
Cost
At 1 March 2020 492,296 55,514 7,456 555,266
Additions 5,400 5,400
At 28 February 2021 492,296 60,914 7,456 560,666
Depreciation
and impairment
At 1 March 2020 50,264 7,106 57,370
Depreciation
charged
in the year 3,829 104 3,933
At 28 February 2021 54,093 7,210 61,303
Carrying
amount
At 28 February 2021 492,296 6,821 246 499,363
At 29 February 2020 492,296 2,242 350 497,896
2021 2020
522 595

13 Debtors
2021 2020
Amounts
falling due within
one year: F F
Trade debtors 12,271
Other debtors 3,286
Prepayments and accrued income 4,373 2,607
4,373 18,164
2021 2020
Amounts
falling due after
more than one year: F
Amounts
owed by subsidiary
undertakings 564,123 495,373
Total debtors 568,496 513,537
14 Loans and overdrafts
2021 2020
Bank loans 225,959 230,840
Payable
within
one year 79,388 79,388
Payable after one year 146,571 151,452

Creditors: amounts
f
alling due within one ye ar
2021 2020
Notes F
Bank loans 14 79,388 79,388
Trade creditors 55 8,457
Other creditors 35,730
Accruals and deferred income 5,316 5,198
120,489 93,043

16 Creditors: amounts falling due after more than one year
2021 2020
Notes F F
Bank loans 14 146,571 151,452
Other creditors 35,000
146,571 186,452

Balance at Incoming Resources Funded by the Transfers Balance at
1 March 2020 resources expended Trust 28 February
2021
F
Perpetual Endowment 2,000 5,000 7,000
Land Fund 7,840 2,411 (5,000) 5,251
Mill Barn 26,990 26,990
Oxenhall Covenants 791 (990) 199
Dymock Covenants 1,708 (2,297) 589
Hereford Covenants 5,956 (2,000) 3,956
Over Covenants 5,545 (3,380) 2,165
Radcliffe Trust 5,000 5,000
36,830 21,411 (8,667) 788 50,362

Analysis of net assets between
funds
Unrestricted Restricted Total
funds funds
2021 2021 2021
F F F
Fund balances at 28 February 2021 are represented by:
Tangible assets 499,363 499,363
Current assets/(liabilities) 445,253 50,362 495,615
Long term liabilities (146,571) (146,571)
798,045 50,362 848,407

Name of undertaking Registered Nature of business Class of % Held
office shares held Direct Indirect
The Wharf House Co Ltd Property rental Ordinary f1 100.00
The Wharf House Co Ltd Ltd Property
rental
O
Property
rental
O
Property
rental
O
rdinary f1
1
00.00
The aggregate
capital
and reserves and the result for the year of subsidiaries excluded
from
consolidation
was as follows:
Name of undertaking Profit/(Loss) Capital and
Reserves
The Wharf House Co Ltd (31,847) (376,144)
21 Cash generated
from
operations 2021 2020
F F
Surplus for the year 74,992 74,497
Adjustments
for:
Investment
income recognised
in statement of financial activities (45,376) (12,665)
Depreciation
and impairment
oftangible fixed assets 3,933 2,806
Movements
in working
capital:
Decrease
in stocks
73 14
(Increase)
in debtors
(54,959) (170,178)
(Decrease)
in creditors
(7,554) (4,483)
Cash absorbed
by operations
(28,891) (110,009)

22 Analysis ofchanges
in net (debt)/funds
Analysis ofchanges
in net (debt)/funds
At 1 March 2020 Cash flows At 28 February
2021
F F
Cash at bank and in hand 40,882 6,204 47,086
Loans falling due within one year (79,388) (79,388)
Loans falling due after more than one year (151,452) 4,881 (146,571)
(189,958) 11,085 (178,873)